Added Abschreibungen

frontend/components/MainNav.vue

@@ -136,6 +136,11 @@ const links = computed(() => {
       to: "/incomingInvoices",
       icon: "i-heroicons-document-text",
     } : null,
+    (featureEnabled("incomingInvoices") || featureEnabled("banking")) ? {
+      label: "Abschreibungen",
+      to: "/accounting/depreciation",
+      icon: "i-heroicons-calendar-days",
+    } : null,
     ((featureEnabled("createDocument") || featureEnabled("incomingInvoices")) || featureEnabled("accounts") || featureEnabled("ownaccounts") || featureEnabled("costcentres")) ? {
       label: "Auswertungen",
       icon: "i-heroicons-chart-pie",

frontend/components/displayBWASummary.vue

@@ -4,16 +4,24 @@ import {
   getCreatedDocumentTaxBreakdown,
   getIncomingInvoiceTaxBreakdown
 } from "~/composables/useTaxEvaluation"
+import {
+  getIncomingInvoiceDepreciationRows,
+  getIncomingInvoiceImmediateExpenseNet,
+  getStatementAllocationDepreciationRow,
+  getStatementAllocationImmediateExpenseAmount
+} from "~/composables/useDepreciation"
 
 const loading = ref(true)
 const summary = ref({
   label: "",
   income: 0,
   expenses: 0,
+  depreciations: 0,
   result: 0,
   taxBalance: 0,
   incomeCount: 0,
-  expenseCount: 0
+  expenseCount: 0,
+  depreciationCount: 0
 })
 
 const formatCurrency = (value: number) => {
@@ -91,13 +99,20 @@ const loadSummary = async () => {
     }, 0)
 
     const invoiceExpenses = inputDocs.reduce((sum: number, invoice: any) => {
-      return sum + (invoice.accounts || []).reduce((accountSum: number, account: any) => accountSum + Number(account.amountNet || 0), 0)
+      return sum + getIncomingInvoiceImmediateExpenseNet(invoice)
     }, 0)
 
     const directAccountExpenses = directExpenses.reduce((sum: number, allocation: any) => {
-      return sum + Math.abs(Number(allocation.amount || 0))
+      return sum + getStatementAllocationImmediateExpenseAmount(allocation)
     }, 0)
 
+    const depreciationRows = [
+      ...inputDocs.flatMap((invoice: any) => getIncomingInvoiceDepreciationRows(invoice, bounds.start, bounds.end)),
+      ...(allocations || []).map((allocation: any) => getStatementAllocationDepreciationRow(allocation, bounds.start, bounds.end)).filter(Boolean)
+    ]
+
+    const depreciations = depreciationRows.reduce((sum: number, row: any) => sum + Number(row.amount || 0), 0)
+
     const outputTax = outputDocs.reduce((sum: number, doc: any) => {
       const breakdown = getCreatedDocumentTaxBreakdown(doc)
       return sum + breakdown.tax19 + breakdown.tax7
@@ -108,16 +123,18 @@ const loadSummary = async () => {
       return sum + breakdown.tax19 + breakdown.tax7
     }, 0)
 
-    const expenses = invoiceExpenses + directAccountExpenses
+    const expenses = invoiceExpenses + directAccountExpenses + depreciations
 
     summary.value = {
       label: dayjs().format("MMMM YYYY"),
       income: Number(income.toFixed(2)),
       expenses: Number(expenses.toFixed(2)),
+      depreciations: Number(depreciations.toFixed(2)),
       result: Number((income - expenses).toFixed(2)),
       taxBalance: Number((outputTax - inputTax).toFixed(2)),
       incomeCount: outputDocs.length,
-      expenseCount: inputDocs.length + directExpenses.length
+      expenseCount: inputDocs.filter((invoice: any) => getIncomingInvoiceImmediateExpenseNet(invoice) > 0).length + directExpenses.filter((allocation: any) => getStatementAllocationImmediateExpenseAmount(allocation) > 0).length,
+      depreciationCount: depreciationRows.length
     }
   } finally {
     loading.value = false
@@ -159,6 +176,13 @@ onMounted(loadSummary)
       </span>
     </div>
 
+    <div class="bwa-summary-row">
+      <span class="bwa-summary-label">Davon Abschreibungen</span>
+      <span class="bwa-summary-value text-amber-600">
+        {{ loading ? "..." : formatCurrency(summary.depreciations) }}
+      </span>
+    </div>
+
     <div class="bwa-summary-row">
       <span class="bwa-summary-label">Ergebnis</span>
       <span class="bwa-summary-value" :class="summary.result >= 0 ? 'text-primary-500' : 'text-error'">
@@ -167,7 +191,7 @@ onMounted(loadSummary)
     </div>
 
     <div class="bwa-summary-meta">
-      {{ summary.incomeCount }} Einnahmenbelege | {{ summary.expenseCount }} Ausgabenbelege | USt-Saldo {{ formatCurrency(summary.taxBalance) }}
+      {{ summary.incomeCount }} Einnahmenbelege | {{ summary.expenseCount }} Ausgabenbelege | {{ summary.depreciationCount }} Abschreibungen | USt-Saldo {{ formatCurrency(summary.taxBalance) }}
     </div>
   </div>
 </template>

frontend/composables/useDepreciation.ts

@@ -0,0 +1,394 @@
+import dayjs from "dayjs"
+
+export const EXPENSE_BOOKING_MODE_ITEMS = [
+    { label: "Sofortaufwand", value: "expense" },
+    { label: "Abschreibung einzeln", value: "depreciation_single" },
+    { label: "Abschreibung Sammelposten", value: "depreciation_bundle" },
+]
+
+export const DEPRECIATION_METHOD_ITEMS = [
+    { label: "Linear", value: "linear" },
+    { label: "Degressiv", value: "degressive" },
+]
+
+export const normalizeExpenseBookingMode = (value?: string | null) => {
+    if (value === "depreciation_single" || value === "depreciation_bundle") return value
+    return "expense"
+}
+
+export const isDepreciationBookingMode = (value?: string | null) => {
+    return normalizeExpenseBookingMode(value) !== "expense"
+}
+
+export const normalizeDepreciationMethod = (value?: string | null) => {
+    return value === "degressive" ? "degressive" : "linear"
+}
+
+export const createIncomingInvoiceAccount = (overrides: Record<string, any> = {}) => ({
+    account: null,
+    amountNet: null,
+    amountTax: null,
+    taxType: "19",
+    costCentre: null,
+    amountGross: null,
+    description: "",
+    bookingMode: "expense",
+    depreciationMonths: null,
+    depreciationStartDate: null,
+    depreciationMethod: "linear",
+    depreciationLabel: "",
+    depreciationGroup: "",
+    residualValue: 0,
+    ...overrides,
+})
+
+export const normalizeIncomingInvoiceAccount = (account: Record<string, any> = {}, fallbackDate?: any) => {
+    const bookingMode = normalizeExpenseBookingMode(account?.bookingMode)
+
+    return {
+        ...createIncomingInvoiceAccount(account),
+        bookingMode,
+        depreciationMonths: account?.depreciationMonths ? Number(account.depreciationMonths) : null,
+        depreciationStartDate: account?.depreciationStartDate || fallbackDate || null,
+        depreciationMethod: normalizeDepreciationMethod(account?.depreciationMethod),
+        depreciationLabel: String(account?.depreciationLabel || account?.description || "").trim(),
+        depreciationGroup: String(account?.depreciationGroup || "").trim(),
+        residualValue: Number(account?.residualValue || 0),
+    }
+}
+
+export const normalizeIncomingInvoiceAccounts = (accounts: any[] = [], fallbackDate?: any) => {
+    const normalized = (accounts || []).map((account) => normalizeIncomingInvoiceAccount(account, fallbackDate))
+    return normalized.length > 0 ? normalized : [createIncomingInvoiceAccount({ depreciationStartDate: fallbackDate || null })]
+}
+
+export const ensureDepreciationDefaults = (item: Record<string, any>, fallbackDate?: any) => {
+    item.bookingMode = normalizeExpenseBookingMode(item?.bookingMode)
+
+    if (!isDepreciationBookingMode(item.bookingMode)) {
+        item.depreciationMonths = null
+        item.depreciationStartDate = null
+        item.depreciationMethod = "linear"
+        item.depreciationGroup = ""
+        item.residualValue = 0
+        if (!item.depreciationLabel) item.depreciationLabel = item.description || ""
+        return item
+    }
+
+    if (!Number(item.depreciationMonths)) item.depreciationMonths = 36
+    if (!item.depreciationStartDate) item.depreciationStartDate = fallbackDate || null
+    item.depreciationMethod = normalizeDepreciationMethod(item.depreciationMethod)
+    if (!item.depreciationLabel) item.depreciationLabel = item.description || ""
+    if (item.bookingMode !== "depreciation_bundle") item.depreciationGroup = ""
+    item.residualValue = Number(item.residualValue || 0)
+    return item
+}
+
+const distributeLinearDepreciation = (amount: number, months: number) => {
+    const totalCents = Math.round(Number(amount || 0) * 100)
+    const totalMonths = Math.max(1, Math.round(Number(months || 0)))
+    const base = Math.trunc(totalCents / totalMonths)
+    const remainder = totalCents - (base * totalMonths)
+
+    return Array.from({ length: totalMonths }, (_, index) => {
+        return base + (index < remainder ? 1 : 0)
+    })
+}
+
+const distributeDegressiveDepreciation = (amount: number, months: number, residualValue: number) => {
+    const startCents = Math.round(Math.max(0, Number(amount || 0)) * 100)
+    const residualCents = Math.round(Math.max(0, Number(residualValue || 0)) * 100)
+    const totalMonths = Math.max(1, Math.round(Number(months || 0)))
+    const targetResidual = Math.min(startCents, residualCents)
+    const depreciable = Math.max(0, startCents - targetResidual)
+
+    if (!depreciable) return Array.from({ length: totalMonths }, () => 0)
+
+    // Monthly degressive rate derived from start and target residual over the selected duration.
+    const rate = targetResidual > 0
+        ? 1 - Math.pow(targetResidual / startCents, 1 / totalMonths)
+        : 1 - Math.pow(0.01 / Math.max(startCents, 1), 1 / totalMonths)
+
+    const values: number[] = []
+    let currentBookValue = startCents
+    let depreciated = 0
+
+    for (let index = 0; index < totalMonths; index += 1) {
+        const remainingDepreciable = Math.max(0, depreciable - depreciated)
+        if (remainingDepreciable <= 0) {
+            values.push(0)
+            continue
+        }
+
+        if (index === totalMonths - 1) {
+            values.push(remainingDepreciable)
+            depreciated += remainingDepreciable
+            currentBookValue = targetResidual
+            continue
+        }
+
+        const raw = Math.round(currentBookValue * rate)
+        const maxAllowed = Math.max(1, remainingDepreciable - Math.max(0, totalMonths - index - 1))
+        const monthValue = Math.max(1, Math.min(raw || 1, maxAllowed))
+        values.push(monthValue)
+        depreciated += monthValue
+        currentBookValue = Math.max(targetResidual, currentBookValue - monthValue)
+    }
+
+    return values
+}
+
+export const getDepreciationPlan = ({
+    amount,
+    months,
+    startDate,
+    method,
+    residualValue,
+}: {
+    amount: number
+    months: number
+    startDate: any
+    method?: string
+    residualValue?: number
+}) => {
+    const start = dayjs(startDate).startOf("month")
+    const totalAmount = Number(amount || 0)
+    const totalMonths = Math.max(1, Math.round(Number(months || 0)))
+    const normalizedMethod = normalizeDepreciationMethod(method)
+    const normalizedResidual = Number(residualValue || 0)
+
+    if (!start.isValid() || totalAmount <= 0) return []
+
+    const distributed = normalizedMethod === "degressive"
+        ? distributeDegressiveDepreciation(totalAmount, totalMonths, normalizedResidual)
+        : distributeLinearDepreciation(Math.max(0, totalAmount - normalizedResidual), totalMonths)
+
+    return distributed.map((cents, index) => ({
+        index,
+        date: start.add(index, "month"),
+        amount: Number((cents / 100).toFixed(2)),
+    }))
+}
+
+export const getLinearDepreciationAmountForRange = ({
+    amount,
+    months,
+    startDate,
+    rangeStart,
+    rangeEnd,
+    method,
+    residualValue,
+}: {
+    amount: number
+    months: number
+    startDate: any
+    rangeStart: any
+    rangeEnd: any
+    method?: string
+    residualValue?: number
+}) => {
+    const start = dayjs(startDate).startOf("month")
+    const periodStart = dayjs(rangeStart).startOf("month")
+    const periodEnd = dayjs(rangeEnd).endOf("month")
+
+    if (!start.isValid() || !periodStart.isValid() || !periodEnd.isValid()) return 0
+
+    const distributed = getDepreciationPlan({
+        amount,
+        months,
+        startDate,
+        method,
+        residualValue,
+    })
+    let resultCents = 0
+
+    distributed.forEach((value) => {
+        const monthDate = dayjs(value.date)
+        if ((monthDate.isAfter(periodStart) || monthDate.isSame(periodStart, "month"))
+            && (monthDate.isBefore(periodEnd) || monthDate.isSame(periodEnd, "month"))) {
+            resultCents += Math.round(Number(value.amount || 0) * 100)
+        }
+    })
+
+    return Number((resultCents / 100).toFixed(2))
+}
+
+export const getIncomingInvoiceImmediateExpenseNet = (invoice: any) => {
+    return Number(((invoice?.accounts || []).reduce((sum: number, account: any) => {
+        const normalized = normalizeIncomingInvoiceAccount(account, invoice?.date)
+        if (isDepreciationBookingMode(normalized.bookingMode)) return sum
+        return sum + Number(normalized.amountNet || 0)
+    }, 0)).toFixed(2))
+}
+
+export const getIncomingInvoiceImmediateExpenseGross = (invoice: any) => {
+    return Number(((invoice?.accounts || []).reduce((sum: number, account: any) => {
+        const normalized = normalizeIncomingInvoiceAccount(account, invoice?.date)
+        if (isDepreciationBookingMode(normalized.bookingMode)) return sum
+
+        const amountGross = Number(normalized.amountGross)
+        return sum + (Number.isFinite(amountGross) ? amountGross : Number(normalized.amountNet || 0) + Number(normalized.amountTax || 0))
+    }, 0)).toFixed(2))
+}
+
+export const getIncomingInvoiceDepreciationRows = (invoice: any, rangeStart: any, rangeEnd: any) => {
+    return (invoice?.accounts || [])
+        .map((account: any, index: number) => {
+            const normalized = ensureDepreciationDefaults(
+                normalizeIncomingInvoiceAccount(account, invoice?.date),
+                invoice?.date
+            )
+
+            if (!isDepreciationBookingMode(normalized.bookingMode)) return null
+
+            const amount = Number(normalized.amountNet || 0)
+            const months = Number(normalized.depreciationMonths || 0)
+            const plan = getDepreciationPlan({
+                amount,
+                months,
+                startDate: normalized.depreciationStartDate || invoice?.date,
+                method: normalized.depreciationMethod,
+                residualValue: normalized.residualValue,
+            })
+            const periodAmount = Number(plan.reduce((sum, item) => {
+                const monthDate = dayjs(item.date)
+                const periodStart = dayjs(rangeStart).startOf("month")
+                const periodEnd = dayjs(rangeEnd).endOf("month")
+                if ((monthDate.isAfter(periodStart) || monthDate.isSame(periodStart, "month"))
+                    && (monthDate.isBefore(periodEnd) || monthDate.isSame(periodEnd, "month"))) {
+                    return sum + Number(item.amount || 0)
+                }
+                return sum
+            }, 0).toFixed(2))
+
+            if (!periodAmount) return null
+
+            const alreadyDepreciated = Number(plan
+                .filter((entry) => dayjs(entry.date).isBefore(dayjs().startOf("month")) || dayjs(entry.date).isSame(dayjs().startOf("month"), "month"))
+                .reduce((sum, entry) => sum + Number(entry.amount || 0), 0)
+                .toFixed(2))
+            const residualBookValue = Number(Math.max(0, amount - alreadyDepreciated).toFixed(2))
+
+            return {
+                source: "incominginvoice",
+                sourceId: invoice?.id,
+                index,
+                mode: normalized.bookingMode,
+                label: normalized.depreciationLabel || normalized.description || invoice?.reference || `Eingangsbeleg ${invoice?.id}`,
+                group: normalized.depreciationGroup || null,
+                amount: periodAmount,
+                months,
+                startDate: normalized.depreciationStartDate || invoice?.date,
+                method: normalized.depreciationMethod,
+                residualValue: Number(normalized.residualValue || 0),
+                alreadyDepreciated,
+                residualBookValue,
+                vendor: invoice?.vendor,
+                reference: invoice?.reference,
+            }
+        })
+        .filter(Boolean)
+}
+
+export const getStatementAllocationImmediateExpenseAmount = (allocation: any) => {
+    const mode = normalizeExpenseBookingMode(allocation?.bookingMode)
+    const amount = Number(allocation?.amount || 0)
+    if (mode !== "expense" || amount >= 0) return 0
+    return Number(Math.abs(amount).toFixed(2))
+}
+
+export const getStatementAllocationDepreciationAmount = (allocation: any, rangeStart: any, rangeEnd: any) => {
+    const mode = normalizeExpenseBookingMode(allocation?.bookingMode)
+    const rawAmount = Number(allocation?.amount || 0)
+    const amount = Math.abs(rawAmount)
+    if (mode === "expense" || rawAmount >= 0 || amount <= 0) return 0
+
+    return getLinearDepreciationAmountForRange({
+        amount,
+        months: Number(allocation?.depreciationMonths || 0),
+        startDate: allocation?.depreciationStartDate || allocation?.created_at,
+        rangeStart,
+        rangeEnd,
+        method: allocation?.depreciationMethod,
+        residualValue: allocation?.residualValue,
+    })
+}
+
+export const getStatementAllocationDepreciationRow = (allocation: any, rangeStart: any, rangeEnd: any) => {
+    const totalAmount = Math.abs(Number(allocation?.amount || 0))
+    const months = Number(allocation?.depreciationMonths || 0)
+    const startDate = allocation?.depreciationStartDate || allocation?.created_at
+    const method = normalizeDepreciationMethod(allocation?.depreciationMethod)
+    const residualValue = Number(allocation?.residualValue || 0)
+    const plan = getDepreciationPlan({
+        amount: totalAmount,
+        months,
+        startDate,
+        method,
+        residualValue,
+    })
+    const amount = Number(plan.reduce((sum, item) => {
+        const monthDate = dayjs(item.date)
+        const periodStart = dayjs(rangeStart).startOf("month")
+        const periodEnd = dayjs(rangeEnd).endOf("month")
+        if ((monthDate.isAfter(periodStart) || monthDate.isSame(periodStart, "month"))
+            && (monthDate.isBefore(periodEnd) || monthDate.isSame(periodEnd, "month"))) {
+            return sum + Number(item.amount || 0)
+        }
+        return sum
+    }, 0).toFixed(2))
+    if (!amount) return null
+
+    const alreadyDepreciated = Number(plan
+        .filter((entry) => dayjs(entry.date).isBefore(dayjs().startOf("month")) || dayjs(entry.date).isSame(dayjs().startOf("month"), "month"))
+        .reduce((sum, entry) => sum + Number(entry.amount || 0), 0)
+        .toFixed(2))
+    const residualBookValue = Number(Math.max(0, totalAmount - alreadyDepreciated).toFixed(2))
+
+    return {
+        source: "statementallocation",
+        sourceId: allocation?.id,
+        mode: normalizeExpenseBookingMode(allocation?.bookingMode),
+        label: allocation?.depreciationLabel || allocation?.description || "Direkte Abschreibung",
+        group: allocation?.depreciationGroup || null,
+        amount,
+        months,
+        startDate,
+        method,
+        residualValue,
+        alreadyDepreciated,
+        residualBookValue,
+    }
+}
+
+export const getAssetDepreciationStatus = (asset: any, asOfDate?: any) => {
+    const amount = Number(asset?.amount || asset?.amountNet || 0)
+    const months = Number(asset?.depreciationMonths || 0)
+    const startDate = asset?.depreciationStartDate || asset?.date || asset?.created_at
+    const method = normalizeDepreciationMethod(asset?.depreciationMethod)
+    const residualValue = Number(asset?.residualValue || 0)
+    const plan = getDepreciationPlan({
+        amount,
+        months,
+        startDate,
+        method,
+        residualValue,
+    })
+    const cutoff = dayjs(asOfDate || new Date()).endOf("month")
+    const depreciated = Number(plan
+        .filter((entry) => dayjs(entry.date).isBefore(cutoff) || dayjs(entry.date).isSame(cutoff, "month"))
+        .reduce((sum, entry) => sum + Number(entry.amount || 0), 0)
+        .toFixed(2))
+    const remaining = Number(Math.max(0, amount - depreciated).toFixed(2))
+    const depreciableBase = Number(Math.max(0, amount - residualValue).toFixed(2))
+
+    return {
+        plan,
+        amount: Number(amount.toFixed(2)),
+        depreciated,
+        remaining,
+        residualValue: Number(residualValue.toFixed(2)),
+        depreciableBase,
+        progressPercent: depreciableBase > 0 ? Math.min(100, Number(((depreciated / depreciableBase) * 100).toFixed(2))) : 0,
+    }
+}

frontend/pages/accounting/bwa.vue

@@ -4,6 +4,15 @@ import {
   getCreatedDocumentTaxBreakdown,
   getIncomingInvoiceTaxBreakdown
 } from "~/composables/useTaxEvaluation"
+import {
+  getIncomingInvoiceDepreciationRows,
+  getIncomingInvoiceImmediateExpenseGross,
+  getIncomingInvoiceImmediateExpenseNet,
+  isDepreciationBookingMode,
+  normalizeIncomingInvoiceAccount,
+  getStatementAllocationDepreciationRow,
+  getStatementAllocationImmediateExpenseAmount
+} from "~/composables/useDepreciation"
 
 const router = useRouter()
 
@@ -51,6 +60,14 @@ const ownAccountColumns = [
   { accessorKey: "bookings", header: "Buchungen" }
 ]
 
+const depreciationColumns = [
+  { accessorKey: "label", header: "Abschreibung" },
+  { accessorKey: "groupLabel", header: "Gruppe" },
+  { accessorKey: "modeLabel", header: "Art" },
+  { accessorKey: "amount", header: "Betrag" },
+  { accessorKey: "bookings", header: "Positionen" }
+]
+
 const isRelevantOutputDocument = (doc: any) => {
   return doc?.state === "Gebucht" && ["invoices", "advanceInvoices", "cancellationInvoices"].includes(doc?.type)
 }
@@ -97,16 +114,6 @@ const computeDocumentNet = (doc: any) => {
   }, 0).toFixed(2))
 }
 
-const computeIncomingInvoiceGross = (invoice: any) => {
-  return Number((invoice?.accounts || []).reduce((sum: number, account: any) => {
-    const amountNet = Number(account?.amountNet || 0)
-    const amountTax = Number(account?.amountTax || 0)
-    const amountGross = Number(account?.amountGross)
-
-    return sum + (Number.isFinite(amountGross) ? amountGross : amountNet + amountTax)
-  }, 0).toFixed(2))
-}
-
 const yearItems = computed(() => {
   const years = new Set<string>([String(dayjs().year())])
 
@@ -152,32 +159,46 @@ const filteredAccountStatementAllocations = computed(() => {
   return filteredStatementAllocations.value.filter((allocation) => allocation.account !== null && allocation.account !== undefined)
 })
 
+const selectedPeriodBounds = computed(() => {
+  const start = selectedMonth.value === "all"
+    ? dayjs(`${selectedYear.value}-01-01`).startOf("day")
+    : dayjs(`${selectedYear.value}-${String(selectedMonth.value).padStart(2, "0")}-01`).startOf("month")
+
+  const end = selectedMonth.value === "all"
+    ? dayjs(`${selectedYear.value}-12-31`).endOf("day")
+    : start.endOf("month")
+
+  return { start, end }
+})
+
 const incomeTotal = computed(() => {
   return Number(filteredDocuments.value.reduce((sum, doc) => sum + computeDocumentNet(doc), 0).toFixed(2))
 })
 
 const expenseNetTotal = computed(() => {
   const invoiceExpenses = filteredIncomingInvoices.value.reduce((sum, invoice) => {
-    return sum + (invoice.accounts || []).reduce((accountSum: number, account: any) => accountSum + Number(account.amountNet || 0), 0)
+    return sum + getIncomingInvoiceImmediateExpenseNet(invoice)
   }, 0)
 
   const directAccountExpenses = filteredAccountStatementAllocations.value.reduce((sum, allocation) => {
-    const amount = Number(allocation.amount || 0)
-    return amount < 0 ? sum + Math.abs(amount) : sum
+    return sum + getStatementAllocationImmediateExpenseAmount(allocation)
   }, 0)
 
-  return Number((invoiceExpenses + directAccountExpenses).toFixed(2))
+  const depreciations = depreciationTotal.value
+
+  return Number((invoiceExpenses + directAccountExpenses + depreciations).toFixed(2))
 })
 
 const expenseGrossTotal = computed(() => {
-  const invoiceExpenses = filteredIncomingInvoices.value.reduce((sum, invoice) => sum + computeIncomingInvoiceGross(invoice), 0)
+  const invoiceExpenses = filteredIncomingInvoices.value.reduce((sum, invoice) => sum + getIncomingInvoiceImmediateExpenseGross(invoice), 0)
 
   const directAccountExpenses = filteredAccountStatementAllocations.value.reduce((sum, allocation) => {
-    const amount = Number(allocation.amount || 0)
-    return amount < 0 ? sum + Math.abs(amount) : sum
+    return sum + getStatementAllocationImmediateExpenseAmount(allocation)
   }, 0)
 
-  return Number((invoiceExpenses + directAccountExpenses).toFixed(2))
+  const depreciations = depreciationTotal.value
+
+  return Number((invoiceExpenses + directAccountExpenses + depreciations).toFixed(2))
 })
 
 const taxSummary = computed(() => {
@@ -221,7 +242,42 @@ const operatingResult = computed(() => {
 
 const incomeDocumentCount = computed(() => filteredDocuments.value.length)
 const expenseDocumentCount = computed(() => {
-  return filteredIncomingInvoices.value.length + filteredAccountStatementAllocations.value.length
+  const directExpenseCount = filteredAccountStatementAllocations.value.filter((allocation) => getStatementAllocationImmediateExpenseAmount(allocation) > 0).length
+  return filteredIncomingInvoices.value.filter((invoice) => getIncomingInvoiceImmediateExpenseNet(invoice) > 0).length + directExpenseCount
+})
+
+const depreciationRows = computed(() => {
+  const invoiceRows = filteredIncomingInvoices.value.flatMap((invoice) => getIncomingInvoiceDepreciationRows(invoice, selectedPeriodBounds.value.start, selectedPeriodBounds.value.end))
+
+  const allocationRows = filteredStatementAllocations.value
+    .map((allocation) => getStatementAllocationDepreciationRow(allocation, selectedPeriodBounds.value.start, selectedPeriodBounds.value.end))
+    .filter(Boolean)
+
+  const grouped = new Map<string, any>()
+
+  ;[...invoiceRows, ...allocationRows].forEach((row: any) => {
+    const key = row.group || `${row.mode}:${row.label}`
+    const current = grouped.get(key) || {
+      id: key,
+      label: row.group || row.label,
+      groupLabel: row.group || "-",
+      modeLabel: row.mode === "depreciation_bundle" ? "Sammelposten" : "Einzeln",
+      amount: 0,
+      bookings: 0
+    }
+
+    current.amount += Number(row.amount || 0)
+    current.bookings += 1
+    grouped.set(key, current)
+  })
+
+  return Array.from(grouped.values())
+    .map((row) => ({ ...row, amount: Number(row.amount.toFixed(2)) }))
+    .sort((left, right) => Number(right.amount) - Number(left.amount))
+})
+
+const depreciationTotal = computed(() => {
+  return Number(depreciationRows.value.reduce((sum, row) => sum + Number(row.amount || 0), 0).toFixed(2))
 })
 
 const accountRows = computed(() => {
@@ -229,6 +285,7 @@ const accountRows = computed(() => {
     .map((account) => {
       const invoiceBookings = filteredIncomingInvoices.value.flatMap((invoice) => {
         return (invoice.accounts || [])
+          .filter((invoiceAccount: any) => !isDepreciationBookingMode(normalizeIncomingInvoiceAccount(invoiceAccount, invoice?.date).bookingMode))
           .filter((invoiceAccount: any) => sameId(invoiceAccount.account?.id || invoiceAccount.account, account.id))
           .map((invoiceAccount: any) => ({
             type: "incominginvoice",
@@ -241,6 +298,7 @@ const accountRows = computed(() => {
       })
 
       const directBookings = filteredAccountStatementAllocations.value
+        .filter((allocation) => getStatementAllocationImmediateExpenseAmount(allocation) > 0)
         .filter((allocation) => sameId(allocation.account?.id || allocation.account, account.id))
         .map((allocation) => {
           const amount = Number(allocation.amount || 0)
@@ -387,7 +445,7 @@ onMounted(setupPage)
       </UFormField>
     </div>
 
-      <div class="grid min-w-0 gap-4 md:grid-cols-2 xl:grid-cols-4">
+      <div class="grid min-w-0 gap-4 md:grid-cols-2 xl:grid-cols-5">
         <UCard class="min-w-0">
           <div class="text-sm text-gray-500 dark:text-gray-400">Einnahmen netto</div>
           <div class="mt-2 text-2xl font-semibold">{{ useCurrency(incomeTotal) }}</div>
@@ -398,12 +456,20 @@ onMounted(setupPage)
 
         <UCard class="min-w-0">
           <div class="text-sm text-gray-500 dark:text-gray-400">Ausgaben netto</div>
-        <div class="mt-2 text-2xl font-semibold">{{ useCurrency(expenseNetTotal) }}</div>
+          <div class="mt-2 text-2xl font-semibold">{{ useCurrency(expenseNetTotal) }}</div>
           <div class="mt-2 text-sm text-gray-500 dark:text-gray-400">
             Brutto: {{ useCurrency(expenseGrossTotal) }}
           </div>
         </UCard>
 
+        <UCard class="min-w-0">
+          <div class="text-sm text-gray-500 dark:text-gray-400">Abschreibungen</div>
+          <div class="mt-2 text-2xl font-semibold text-amber-600 dark:text-amber-400">{{ useCurrency(depreciationTotal) }}</div>
+          <div class="mt-2 text-sm text-gray-500 dark:text-gray-400">
+            {{ depreciationRows.length }} periodisierte Buchungen
+          </div>
+        </UCard>
+
         <UCard class="min-w-0">
           <div class="text-sm text-gray-500 dark:text-gray-400">Einnahmen Belege</div>
           <div class="mt-2 text-2xl font-semibold">{{ incomeDocumentCount }}</div>
@@ -503,10 +569,10 @@ onMounted(setupPage)
         </UCard>
       </div>
 
-    <div class="grid min-w-0 gap-4 xl:grid-cols-2">
-      <UCard class="min-w-0">
-        <template #header>
-          <div class="flex items-center justify-between gap-3">
+      <div class="grid min-w-0 gap-4 xl:grid-cols-2">
+        <UCard class="min-w-0">
+          <template #header>
+            <div class="flex items-center justify-between gap-3">
             <span class="font-semibold">Buchungskonten</span>
             <UBadge color="neutral" variant="soft">{{ accountRows.length }}</UBadge>
           </div>
@@ -594,7 +660,26 @@ onMounted(setupPage)
             </template>
           </UTable>
         </div>
+        </UCard>
+      </div>
+
+      <UCard class="min-w-0" v-if="depreciationRows.length > 0">
+        <template #header>
+          <div class="flex items-center justify-between gap-3">
+            <span class="font-semibold">Abschreibungen</span>
+            <UBadge color="warning" variant="soft">{{ depreciationRows.length }}</UBadge>
+          </div>
+        </template>
+
+        <UTable
+            :data="depreciationRows"
+            :columns="normalizeTableColumns(depreciationColumns)"
+            :loading="loading"
+        >
+          <template #amount-cell="{ row }">
+            <div class="text-right text-amber-600 dark:text-amber-400 tabular-nums">{{ useCurrency(row.original.amount) }}</div>
+          </template>
+        </UTable>
       </UCard>
-    </div>
   </UDashboardPanelContent>
 </template>

frontend/pages/accounting/depreciation.vue

@@ -0,0 +1,411 @@
+<script setup lang="ts">
+import dayjs from "dayjs"
+import {
+  DEPRECIATION_METHOD_ITEMS,
+  ensureDepreciationDefaults,
+  getAssetDepreciationStatus,
+  getIncomingInvoiceDepreciationRows,
+  getStatementAllocationDepreciationRow,
+  isDepreciationBookingMode,
+  normalizeIncomingInvoiceAccount
+} from "~/composables/useDepreciation"
+
+const toast = useToast()
+
+const loading = ref(true)
+const saving = ref(false)
+const incomingInvoices = ref<any[]>([])
+const statementAllocations = ref<any[]>([])
+const asOfDate = ref(dayjs().format("YYYY-MM-DD"))
+const selectedAsset = ref<any | null>(null)
+const editState = ref<any | null>(null)
+const editOpen = computed({
+  get: () => !!selectedAsset.value,
+  set: (value: boolean) => {
+    if (!value) closeEdit()
+  }
+})
+
+const formatCurrency = (value: number) => new Intl.NumberFormat("de-DE", {
+  style: "currency",
+  currency: "EUR"
+}).format(Number(value || 0))
+
+const isRelevantInputInvoice = (invoice: any) => invoice?.state === "Gebucht" && !!invoice?.date
+
+const loadData = async () => {
+  loading.value = true
+
+  try {
+    const [invoices, allocations] = await Promise.all([
+      useEntities("incominginvoices").select("*, vendor(*)"),
+      useEntities("statementallocations").select("*, bankstatement(*), vendor(*), customer(*)")
+    ])
+
+    incomingInvoices.value = (invoices || []).filter(isRelevantInputInvoice)
+    statementAllocations.value = (allocations || []).filter((item: any) => Number(item?.amount || 0) < 0)
+  } finally {
+    loading.value = false
+  }
+}
+
+const depreciationAssets = computed(() => {
+  const invoiceAssets = incomingInvoices.value.flatMap((invoice: any) => {
+    return (invoice.accounts || [])
+      .map((account: any, index: number) => {
+        const normalized = ensureDepreciationDefaults(normalizeIncomingInvoiceAccount(account, invoice.date), invoice.date)
+        if (!isDepreciationBookingMode(normalized.bookingMode)) return null
+
+        const status = getAssetDepreciationStatus({
+          amountNet: Number(normalized.amountNet || 0),
+          depreciationMonths: normalized.depreciationMonths,
+          depreciationStartDate: normalized.depreciationStartDate || invoice.date,
+          depreciationMethod: normalized.depreciationMethod,
+          residualValue: normalized.residualValue,
+        }, asOfDate.value)
+
+        const currentPeriodRow = getIncomingInvoiceDepreciationRows(invoice, dayjs(asOfDate.value).startOf("month"), dayjs(asOfDate.value).endOf("month"))
+          .find((row: any) => row.index === index)
+
+        return {
+          key: `invoice-${invoice.id}-${index}`,
+          sourceType: "incominginvoice",
+          sourceId: invoice.id,
+          accountIndex: index,
+          label: normalized.depreciationLabel || normalized.description || invoice.reference || `Eingangsbeleg ${invoice.id}`,
+          group: normalized.depreciationGroup || null,
+          mode: normalized.bookingMode,
+          method: normalized.depreciationMethod,
+          months: Number(normalized.depreciationMonths || 0),
+          startDate: normalized.depreciationStartDate || invoice.date,
+          residualValue: Number(normalized.residualValue || 0),
+          originalValue: Number(normalized.amountNet || 0),
+          currentPeriodAmount: Number(currentPeriodRow?.amount || 0),
+          depreciated: status.depreciated,
+          remaining: status.remaining,
+          progressPercent: status.progressPercent,
+          vendorName: invoice.vendor?.name || "-",
+          reference: invoice.reference || "-",
+          sourceRecord: invoice,
+        }
+      })
+      .filter(Boolean)
+  })
+
+  const allocationAssets = statementAllocations.value
+    .map((allocation: any) => {
+      if (!isDepreciationBookingMode(allocation?.bookingMode)) return null
+
+      const status = getAssetDepreciationStatus({
+        amount: Math.abs(Number(allocation.amount || 0)),
+        depreciationMonths: allocation.depreciationMonths,
+        depreciationStartDate: allocation.depreciationStartDate || allocation.created_at,
+        depreciationMethod: allocation.depreciationMethod,
+        residualValue: allocation.residualValue,
+      }, asOfDate.value)
+
+      const currentPeriodRow = getStatementAllocationDepreciationRow(allocation, dayjs(asOfDate.value).startOf("month"), dayjs(asOfDate.value).endOf("month"))
+
+      return {
+        key: `allocation-${allocation.id}`,
+        sourceType: "statementallocation",
+        sourceId: allocation.id,
+        accountIndex: null,
+        label: allocation.depreciationLabel || allocation.description || "Direkte Abschreibung",
+        group: allocation.depreciationGroup || null,
+        mode: allocation.bookingMode,
+        method: allocation.depreciationMethod || "linear",
+        months: Number(allocation.depreciationMonths || 0),
+        startDate: allocation.depreciationStartDate || allocation.created_at,
+        residualValue: Number(allocation.residualValue || 0),
+        originalValue: Math.abs(Number(allocation.amount || 0)),
+        currentPeriodAmount: Number(currentPeriodRow?.amount || 0),
+        depreciated: status.depreciated,
+        remaining: status.remaining,
+        progressPercent: status.progressPercent,
+        vendorName: allocation.vendor?.name || allocation.customer?.name || "-",
+        reference: allocation.description || "-",
+        sourceRecord: allocation,
+      }
+    })
+    .filter(Boolean)
+
+  return [...invoiceAssets, ...allocationAssets]
+    .sort((left: any, right: any) => Number(right.originalValue) - Number(left.originalValue))
+})
+
+const groupedAssets = computed(() => {
+  const groups = new Map<string, any>()
+
+  depreciationAssets.value.forEach((asset: any) => {
+    const groupKey = asset.group || asset.key
+    const current = groups.get(groupKey) || {
+      key: groupKey,
+      label: asset.group || asset.label,
+      isBundle: !!asset.group,
+      assets: [],
+      originalValue: 0,
+      depreciated: 0,
+      remaining: 0,
+      currentPeriodAmount: 0,
+    }
+
+    current.assets.push(asset)
+    current.originalValue += asset.originalValue
+    current.depreciated += asset.depreciated
+    current.remaining += asset.remaining
+    current.currentPeriodAmount += asset.currentPeriodAmount
+    groups.set(groupKey, current)
+  })
+
+  return Array.from(groups.values()).map((group: any) => ({
+    ...group,
+    originalValue: Number(group.originalValue.toFixed(2)),
+    depreciated: Number(group.depreciated.toFixed(2)),
+    remaining: Number(group.remaining.toFixed(2)),
+    currentPeriodAmount: Number(group.currentPeriodAmount.toFixed(2)),
+    residualValue: Number(group.assets.reduce((sum: number, asset: any) => sum + Number(asset.residualValue || 0), 0).toFixed(2)),
+    progressPercent: getProgressPercent(
+      group.depreciated,
+      group.originalValue,
+      group.assets.reduce((sum: number, asset: any) => sum + Number(asset.residualValue || 0), 0)
+    ),
+  }))
+})
+
+const totals = computed(() => {
+  return groupedAssets.value.reduce((sum: any, group: any) => ({
+    originalValue: Number((sum.originalValue + group.originalValue).toFixed(2)),
+    depreciated: Number((sum.depreciated + group.depreciated).toFixed(2)),
+    remaining: Number((sum.remaining + group.remaining).toFixed(2)),
+    currentPeriodAmount: Number((sum.currentPeriodAmount + group.currentPeriodAmount).toFixed(2)),
+    count: sum.count + group.assets.length,
+    bundleCount: sum.bundleCount + (group.isBundle ? 1 : 0),
+  }), { originalValue: 0, depreciated: 0, remaining: 0, currentPeriodAmount: 0, count: 0, bundleCount: 0 })
+})
+
+const getProgressPercent = (depreciated: number, originalValue: number, residualValue: number) => {
+  const depreciableBase = Math.max(0, Number(originalValue || 0) - Number(residualValue || 0))
+  if (!depreciableBase) return 0
+  return Math.min(100, Number(((Number(depreciated || 0) / depreciableBase) * 100).toFixed(2)))
+}
+
+const startEdit = (asset: any) => {
+  selectedAsset.value = asset
+  editState.value = {
+    depreciationLabel: asset.label,
+    depreciationGroup: asset.group || "",
+    depreciationMethod: asset.method || "linear",
+    depreciationMonths: asset.months || 36,
+    depreciationStartDate: dayjs(asset.startDate).format("YYYY-MM-DD"),
+    residualValue: asset.residualValue || 0,
+  }
+}
+
+const closeEdit = () => {
+  selectedAsset.value = null
+  editState.value = null
+}
+
+const saveAsset = async () => {
+  if (!selectedAsset.value || !editState.value) return
+  saving.value = true
+
+  try {
+    if (selectedAsset.value.sourceType === "incominginvoice") {
+      const source = selectedAsset.value.sourceRecord
+      const nextAccounts = [...(source.accounts || [])]
+      nextAccounts[selectedAsset.value.accountIndex] = {
+        ...nextAccounts[selectedAsset.value.accountIndex],
+        depreciationLabel: editState.value.depreciationLabel,
+        depreciationGroup: selectedAsset.value.mode === "depreciation_bundle" ? editState.value.depreciationGroup : "",
+        depreciationMethod: editState.value.depreciationMethod,
+        depreciationMonths: Number(editState.value.depreciationMonths || 0),
+        depreciationStartDate: editState.value.depreciationStartDate,
+        residualValue: Number(editState.value.residualValue || 0),
+      }
+
+      const payload = {
+        ...source,
+        vendor: source.vendor?.id || source.vendor,
+        accounts: nextAccounts,
+      }
+      delete payload.statementallocations
+      delete payload.files
+      await useEntities("incominginvoices").update(source.id, payload, true)
+    } else {
+      const source = selectedAsset.value.sourceRecord
+      await useEntities("statementallocations").update(source.id, {
+        depreciationLabel: editState.value.depreciationLabel,
+        depreciationGroup: selectedAsset.value.mode === "depreciation_bundle" ? editState.value.depreciationGroup : null,
+        depreciationMethod: editState.value.depreciationMethod,
+        depreciationMonths: Number(editState.value.depreciationMonths || 0),
+        depreciationStartDate: editState.value.depreciationStartDate,
+        residualValue: Number(editState.value.residualValue || 0),
+      }, true)
+    }
+
+    toast.add({ title: "Abschreibung gespeichert", color: "success" })
+    closeEdit()
+    await loadData()
+  } finally {
+    saving.value = false
+  }
+}
+
+onMounted(loadData)
+</script>
+
+<template>
+  <UDashboardNavbar title="Abschreibungen">
+    <template #right>
+      <div class="flex items-center gap-2">
+        <UInput v-model="asOfDate" type="date" class="w-44" />
+        <UButton icon="i-heroicons-arrow-path" variant="outline" :loading="loading" @click="loadData">
+          Aktualisieren
+        </UButton>
+      </div>
+    </template>
+  </UDashboardNavbar>
+
+  <UDashboardPanelContent class="space-y-6 p-4 md:p-6">
+    <div class="grid gap-4 md:grid-cols-2 xl:grid-cols-4">
+      <UCard>
+        <div class="text-sm text-gray-500 dark:text-gray-400">Anschaffungswert</div>
+        <div class="mt-2 text-2xl font-semibold">{{ formatCurrency(totals.originalValue) }}</div>
+        <div class="mt-2 text-sm text-gray-500 dark:text-gray-400">{{ totals.count }} Abschreibungspositionen</div>
+      </UCard>
+      <UCard>
+        <div class="text-sm text-gray-500 dark:text-gray-400">Bereits abgeschrieben</div>
+        <div class="mt-2 text-2xl font-semibold text-primary-600 dark:text-primary-400">{{ formatCurrency(totals.depreciated) }}</div>
+        <div class="mt-2 text-sm text-gray-500 dark:text-gray-400">Stand {{ dayjs(asOfDate).format("DD.MM.YYYY") }}</div>
+      </UCard>
+      <UCard>
+        <div class="text-sm text-gray-500 dark:text-gray-400">Restbuchwert</div>
+        <div class="mt-2 text-2xl font-semibold text-amber-600 dark:text-amber-400">{{ formatCurrency(totals.remaining) }}</div>
+        <div class="mt-2 text-sm text-gray-500 dark:text-gray-400">Nach Restwertlogik</div>
+      </UCard>
+      <UCard>
+        <div class="text-sm text-gray-500 dark:text-gray-400">Aktuelle Abschreibung</div>
+        <div class="mt-2 text-2xl font-semibold text-error">{{ formatCurrency(totals.currentPeriodAmount) }}</div>
+        <div class="mt-2 text-sm text-gray-500 dark:text-gray-400">{{ totals.bundleCount }} Sammelposten</div>
+      </UCard>
+    </div>
+
+    <div class="space-y-4">
+      <UCard v-for="group in groupedAssets" :key="group.key">
+        <template #header>
+          <div class="flex flex-col gap-3 md:flex-row md:items-start md:justify-between">
+            <div>
+              <div class="flex items-center gap-2">
+                <span class="font-semibold">{{ group.label }}</span>
+                <UBadge v-if="group.isBundle" color="warning" variant="soft">Sammelposten</UBadge>
+                <UBadge color="neutral" variant="soft">{{ group.assets.length }} Positionen</UBadge>
+              </div>
+              <div class="mt-1 text-sm text-gray-500 dark:text-gray-400">
+                {{ formatCurrency(group.depreciated) }} abgeschrieben | {{ formatCurrency(group.remaining) }} Restbuchwert
+              </div>
+            </div>
+            <div class="min-w-52 space-y-2">
+              <div class="flex justify-between text-sm">
+                <span>Fortschritt</span>
+                <span>{{ group.progressPercent.toFixed(1) }}%</span>
+              </div>
+              <div class="h-2 overflow-hidden rounded-full bg-gray-200 dark:bg-gray-800">
+                <div
+                    class="h-full rounded-full bg-primary-500"
+                    :style="{ width: `${group.progressPercent}%` }"
+                />
+              </div>
+            </div>
+          </div>
+        </template>
+
+        <div class="space-y-3">
+          <div v-for="asset in group.assets" :key="asset.key" class="rounded-lg border border-gray-200 dark:border-gray-800 p-4">
+            <div class="flex flex-col gap-3 lg:flex-row lg:items-start lg:justify-between">
+              <div class="space-y-1">
+                <div class="font-medium text-gray-900 dark:text-white">{{ asset.label }}</div>
+                <div class="text-sm text-gray-500 dark:text-gray-400">
+                  {{ asset.vendorName }} | {{ asset.reference }}
+                </div>
+                <div class="flex flex-wrap gap-2 text-xs">
+                  <UBadge color="neutral" variant="soft">{{ asset.method === "degressive" ? "Degressiv" : "Linear" }}</UBadge>
+                  <UBadge color="neutral" variant="soft">{{ asset.months }} Monate</UBadge>
+                  <UBadge color="neutral" variant="soft">Start {{ dayjs(asset.startDate).format("MM/YYYY") }}</UBadge>
+                  <UBadge color="neutral" variant="soft">Restwert {{ formatCurrency(asset.residualValue) }}</UBadge>
+                </div>
+              </div>
+              <UButton size="sm" variant="outline" icon="i-heroicons-pencil-square" @click="startEdit(asset)">
+                Bearbeiten
+              </UButton>
+            </div>
+
+            <div class="mt-4 grid gap-3 md:grid-cols-4">
+              <div>
+                <div class="text-xs text-gray-500 dark:text-gray-400">Anschaffungswert</div>
+                <div class="mt-1 font-semibold">{{ formatCurrency(asset.originalValue) }}</div>
+              </div>
+              <div>
+                <div class="text-xs text-gray-500 dark:text-gray-400">Abgeschrieben</div>
+                <div class="mt-1 font-semibold text-primary-600 dark:text-primary-400">{{ formatCurrency(asset.depreciated) }}</div>
+              </div>
+              <div>
+                <div class="text-xs text-gray-500 dark:text-gray-400">Aktueller Zeitraum</div>
+                <div class="mt-1 font-semibold text-error">{{ formatCurrency(asset.currentPeriodAmount) }}</div>
+              </div>
+              <div>
+                <div class="text-xs text-gray-500 dark:text-gray-400">Restbuchwert</div>
+                <div class="mt-1 font-semibold text-amber-600 dark:text-amber-400">{{ formatCurrency(asset.remaining) }}</div>
+              </div>
+            </div>
+
+            <div class="mt-4 space-y-2">
+              <div class="flex justify-between text-sm">
+                <span>Wirklicher Abschreibungsfortschritt</span>
+                <span>{{ getProgressPercent(asset.depreciated, asset.originalValue, asset.residualValue).toFixed(1) }}%</span>
+              </div>
+              <div class="h-2 overflow-hidden rounded-full bg-gray-200 dark:bg-gray-800">
+                <div
+                    class="h-full rounded-full bg-primary-500"
+                    :style="{ width: `${getProgressPercent(asset.depreciated, asset.originalValue, asset.residualValue)}%` }"
+                />
+              </div>
+            </div>
+          </div>
+        </div>
+      </UCard>
+    </div>
+
+    <USlideover v-model:open="editOpen" title="Abschreibung bearbeiten">
+      <template #body>
+        <div v-if="selectedAsset && editState" class="space-y-4 p-4">
+          <UFormField label="Bezeichnung">
+            <UInput v-model="editState.depreciationLabel" />
+          </UFormField>
+          <UFormField v-if="selectedAsset.mode === 'depreciation_bundle'" label="Sammelposten">
+            <UInput v-model="editState.depreciationGroup" />
+          </UFormField>
+          <UFormField label="Methode">
+            <USelectMenu v-model="editState.depreciationMethod" :items="DEPRECIATION_METHOD_ITEMS" value-key="value" label-key="label" />
+          </UFormField>
+          <UFormField label="Dauer (Monate)">
+            <UInput v-model="editState.depreciationMonths" type="number" min="1" step="1" />
+          </UFormField>
+          <UFormField label="Start Abschreibung">
+            <UInput v-model="editState.depreciationStartDate" type="date" />
+          </UFormField>
+          <UFormField label="Restwert">
+            <UInput v-model="editState.residualValue" type="number" min="0" step="0.01" />
+          </UFormField>
+        </div>
+      </template>
+      <template #footer>
+        <div class="flex justify-end gap-2 p-4">
+          <UButton variant="ghost" @click="closeEdit">Abbrechen</UButton>
+          <UButton :loading="saving" @click="saveAsset">Speichern</UButton>
+        </div>
+      </template>
+    </USlideover>
+  </UDashboardPanelContent>
+</template>

frontend/pages/banking/statements/[mode]/[[id]].vue

@@ -1,5 +1,11 @@
 <script setup>
 import dayjs from "dayjs";
+import {
+  DEPRECIATION_METHOD_ITEMS,
+  EXPENSE_BOOKING_MODE_ITEMS,
+  isDepreciationBookingMode,
+  normalizeExpenseBookingMode
+} from "~/composables/useDepreciation"
 // import {filter} from "vuedraggable/dist/vuedraggable.common.js"; // Scheint nicht genutzt zu werden, auskommentiert
 
 defineShortcuts({
@@ -43,6 +49,7 @@ const setup = async () => {
   if (itemInfo.value) oldItemInfo.value = JSON.parse(JSON.stringify(itemInfo.value))
 
   manualAllocationSum.value = calculateOpenSum.value
+  allocationDepreciationStartDate.value = dayjs(itemInfo.value?.date || new Date()).format("YYYY-MM-DD")
 
   createddocuments.value = (await useEntities("createddocuments").select("*, statementallocations(*), customer(id,name)"))
   const documents = createddocuments.value.filter(i => i.type === "invoices" || i.type === "advanceInvoices")
@@ -129,13 +136,56 @@ const selectAccount = (id) => {
 
 const manualAllocationSum = ref(itemInfo.value.amount || 0)
 const allocationDescription = ref("")
+const allocationBookingMode = ref("expense")
+const allocationDepreciationMonths = ref(36)
+const allocationDepreciationStartDate = ref(dayjs().format("YYYY-MM-DD"))
+const allocationDepreciationMethod = ref("linear")
+const allocationDepreciationLabel = ref("")
+const allocationDepreciationGroup = ref("")
+const allocationResidualValue = ref(0)
 const showMoreWithoutRecipe = ref(false)
 const showMoreText = ref(false)
 
+const isDepreciationAllocation = computed(() => isDepreciationBookingMode(allocationBookingMode.value))
+
+const buildAllocationPayload = (payload) => {
+  const base = {
+    ...payload,
+    bookingMode: normalizeExpenseBookingMode(allocationBookingMode.value)
+  }
+
+  if (!isDepreciationAllocation.value) {
+    return {
+      ...base,
+      depreciationMonths: null,
+      depreciationStartDate: null,
+      depreciationLabel: null,
+      depreciationGroup: null
+    }
+  }
+
+  return {
+    ...base,
+        depreciationMonths: Number(allocationDepreciationMonths.value || 0),
+        depreciationStartDate: allocationDepreciationStartDate.value || itemInfo.value?.date || null,
+        depreciationMethod: allocationDepreciationMethod.value,
+        depreciationLabel: allocationDepreciationLabel.value || allocationDescription.value || "Direkte Abschreibung",
+        depreciationGroup: allocationBookingMode.value === "depreciation_bundle" ? allocationDepreciationGroup.value || null : null,
+        residualValue: Number(allocationResidualValue.value || 0)
+    }
+}
+
+watch(allocationBookingMode, (value) => {
+  if (!isDepreciationBookingMode(value)) return
+  if (!allocationDepreciationStartDate.value) {
+    allocationDepreciationStartDate.value = dayjs(itemInfo.value?.date || new Date()).format("YYYY-MM-DD")
+  }
+})
+
 const saveAllocation = async (allocation) => {
   const res = await useNuxtApp().$api("/api/banking/statements", {
     method: "POST",
-    body: {data: allocation}
+    body: {data: buildAllocationPayload(allocation)}
   })
 
   if (res) {
@@ -144,6 +194,13 @@ const saveAllocation = async (allocation) => {
     vendorAccountToSave.value = null
     customerAccountToSave.value = null
     ownAccountToSave.value = null
+    allocationBookingMode.value = "expense"
+    allocationDepreciationMonths.value = 36
+    allocationDepreciationStartDate.value = dayjs(itemInfo.value?.date || new Date()).format("YYYY-MM-DD")
+    allocationDepreciationMethod.value = "linear"
+    allocationDepreciationLabel.value = ""
+    allocationDepreciationGroup.value = ""
+    allocationResidualValue.value = 0
     // allocationDescription.value = null // Optional: Beschreibung behalten für nächste Buchung?
   }
 }
@@ -420,6 +477,13 @@ const getAllocationIcon = (item) => {
   return 'i-heroicons-question-mark-circle'
 }
 
+const getAllocationBookingModeLabel = (item) => {
+  const mode = normalizeExpenseBookingMode(item?.bookingMode)
+  if (mode === "depreciation_bundle") return "Sammelabschreibung"
+  if (mode === "depreciation_single") return "Einzelabschreibung"
+  return "Sofortaufwand"
+}
+
 setup()
 </script>
 
@@ -526,6 +590,12 @@ setup()
                       {{ getAllocationLabel(item) }}
                     </div>
                     <div class="text-xs text-gray-500 mt-0.5" v-if="item.description">{{ item.description }}</div>
+                    <div class="mt-1 flex flex-wrap gap-1" v-if="item.bookingMode && item.bookingMode !== 'expense'">
+                      <UBadge size="xs" color="warning" variant="soft">{{ getAllocationBookingModeLabel(item) }}</UBadge>
+                      <UBadge size="xs" color="neutral" variant="soft" v-if="item.depreciationGroup">{{ item.depreciationGroup }}</UBadge>
+                      <UBadge size="xs" color="neutral" variant="soft" v-if="item.depreciationMonths">{{ item.depreciationMonths }} Monate</UBadge>
+                      <UBadge size="xs" color="neutral" variant="soft" v-if="item.depreciationMethod">{{ item.depreciationMethod === 'degressive' ? 'Degressiv' : 'Linear' }}</UBadge>
+                    </div>
                     <div class="flex gap-2 mt-1" v-if="item.createddocument || item.incominginvoice">
                       <UButton
                           v-if="item.createddocument"
@@ -618,6 +688,56 @@ setup()
             </div>
           </div>
 
+          <div class="mt-4 grid grid-cols-1 md:grid-cols-3 gap-3">
+            <UFormField label="Aufwandsart" size="sm">
+              <USelectMenu
+                  v-model="allocationBookingMode"
+                  :items="EXPENSE_BOOKING_MODE_ITEMS"
+                  value-key="value"
+                  label-key="label"
+              />
+            </UFormField>
+
+            <UFormField label="Abschreibungsdauer (Monate)" size="sm" v-if="isDepreciationAllocation">
+              <UInput v-model="allocationDepreciationMonths" type="number" min="1" step="1" />
+            </UFormField>
+
+            <UFormField label="Methode" size="sm" v-if="isDepreciationAllocation">
+              <USelectMenu
+                  v-model="allocationDepreciationMethod"
+                  :items="DEPRECIATION_METHOD_ITEMS"
+                  value-key="value"
+                  label-key="label"
+              />
+            </UFormField>
+          </div>
+
+          <div class="mt-3 grid grid-cols-1 md:grid-cols-3 gap-3" v-if="isDepreciationAllocation">
+            <UFormField label="Start Abschreibung" size="sm">
+              <UInput v-model="allocationDepreciationStartDate" type="date" />
+            </UFormField>
+
+            <UFormField label="Restwert" size="sm">
+              <UInput v-model="allocationResidualValue" type="number" min="0" step="0.01" />
+            </UFormField>
+          </div>
+
+          <div class="mt-3 grid grid-cols-1 md:grid-cols-2 gap-3" v-if="isDepreciationAllocation">
+            <UFormField v-if="allocationBookingMode === 'depreciation_bundle'" label="Sammelposten" size="sm">
+              <UInput v-model="allocationDepreciationGroup" placeholder="z. B. Betriebsausstattung 2026" />
+            </UFormField>
+            <UFormField v-else label="Bezeichnung Abschreibung" size="sm">
+              <UInput v-model="allocationDepreciationLabel" placeholder="z. B. Werkzeugkoffer" />
+            </UFormField>
+            <UAlert
+                color="warning"
+                variant="soft"
+                icon="i-heroicons-calendar-days"
+                title="BWA bucht nur die Abschreibungsrate"
+                description="Die Auszahlung erscheint dann nicht sofort als Aufwand, sondern periodisiert über die gewählte Laufzeit."
+            />
+          </div>
+
           <div v-if="showMoreWithoutRecipe"
                class="mt-4 p-3 bg-gray-50 dark:bg-gray-800 rounded-lg border border-gray-200 dark:border-gray-700 grid grid-cols-1 md:grid-cols-3 gap-3">
             <USelectMenu :items="ownaccounts" value-key="id" label-key="name" v-model="ownAccountToSave"

frontend/pages/incomingInvoices/[mode]/[id].vue

@@ -3,6 +3,14 @@ import InputGroup from "~/components/InputGroup.vue";
 import dayjs from "dayjs";
 import { parseDate } from "@internationalized/date"
 import { useDraggable } from '@vueuse/core'
+import {
+  DEPRECIATION_METHOD_ITEMS,
+  EXPENSE_BOOKING_MODE_ITEMS,
+  createIncomingInvoiceAccount,
+  ensureDepreciationDefaults,
+  isDepreciationBookingMode,
+  normalizeIncomingInvoiceAccounts
+} from "~/composables/useDepreciation"
 
 // --- Standard Setup & Data ---
 const dataStore = useDataStore()
@@ -30,14 +38,7 @@ const itemInfo = ref({
   description: "",
   state: "Entwurf",
   accounts: [
-    {
-      account: null,
-      amountNet: null,
-      amountTax: null,
-      taxType: "19",
-      costCentre: null,
-      amountGross: null
-    }
+    createIncomingInvoiceAccount()
   ]
 })
 
@@ -61,12 +62,12 @@ const setup = async () => {
   itemInfo.value = {
     ...invoiceData,
     vendor: invoiceData.vendor?.id || invoiceData.vendor,
-    accounts: invoiceData.accounts || []
+    accounts: normalizeIncomingInvoiceAccounts(invoiceData.accounts || [], invoiceData.date)
   }
 
   // Fallback Accounts
   if(itemInfo.value.accounts.length === 0) {
-    itemInfo.value.accounts.push({ account: null, amountNet: null, amountTax: null, taxType: "19", costCentre: null })
+    itemInfo.value.accounts.push(createIncomingInvoiceAccount({ depreciationStartDate: itemInfo.value.date || null }))
   }
 
   // Datei laden
@@ -92,6 +93,14 @@ const setup = async () => {
 
 setup()
 
+watch(() => itemInfo.value.date, (value) => {
+  ;(itemInfo.value.accounts || []).forEach((account) => {
+    if (isDepreciationItem(account) && !account.depreciationStartDate) {
+      account.depreciationStartDate = value || null
+    }
+  })
+})
+
 // --- Berechnungslogik ---
 const useNetMode = ref(false)
 
@@ -144,6 +153,11 @@ const totalCalculated = computed(() => {
 
 const hasAmount = (value) => value !== null && value !== undefined && value !== ""
 const hasValidNumber = (value) => hasAmount(value) && Number.isFinite(Number(value))
+const isDepreciationItem = (item) => isDepreciationBookingMode(item?.bookingMode)
+
+const updateBookingMode = (item) => {
+  ensureDepreciationDefaults(item, itemInfo.value.date)
+}
 
 const recalculateItem = (item, source) => {
   const taxRate = Number(taxOptions.value.find(i => i.key === item.taxType)?.percentage || 0);
@@ -186,6 +200,7 @@ const updateIncomingInvoice = async (setBooked = false) => {
   }
 
   let item = { ...itemInfo.value }
+  item.accounts = (item.accounts || []).map((account) => ensureDepreciationDefaults({ ...account }, item.date))
   delete item.files
   item.state = setBooked ? "Gebucht" : "Entwurf"
 
@@ -205,6 +220,7 @@ const findIncomingInvoiceErrors = computed(() => {
   if(!i.accounts || i.accounts.length === 0) errors.push({message: "Es ist keine Position vorhanden", type: "breaking"})
 
   i.accounts.forEach((account, idx) => {
+    ensureDepreciationDefaults(account, i.date)
     if(!account.account) errors.push({message: `Pos ${idx+1}: Keine Kategorie`, type: "breaking"})
     if(!hasValidNumber(account.amountNet) && !hasValidNumber(account.amountGross)) {
       errors.push({message: `Pos ${idx+1}: Kein gültiger Betrag`, type: "breaking"})
@@ -213,6 +229,12 @@ const findIncomingInvoiceErrors = computed(() => {
     if(hasValidNumber(account.amountNet) && !hasValidNumber(account.amountTax)) {
       errors.push({message: `Pos ${idx+1}: Steuerbetrag fehlt, bitte Steuer neu berechnen`, type: "warning"})
     }
+    if(isDepreciationItem(account) && !Number(account.depreciationMonths)) {
+      errors.push({message: `Pos ${idx+1}: Abschreibungsdauer fehlt`, type: "breaking"})
+    }
+    if(account.bookingMode === "depreciation_bundle" && !String(account.depreciationGroup || "").trim()) {
+      errors.push({message: `Pos ${idx+1}: Sammelposten benötigt einen Gruppennamen`, type: "breaking"})
+    }
   })
 
   const order = { breaking: 0, warning: 1 }
@@ -509,7 +531,7 @@ const hasBlockingIncomingInvoiceErrors = computed(() => blockingIncomingInvoiceE
                         value-key="id"
                         :disabled="mode === 'show'"
                         :filter-fields="['label', 'number']"
-                        :color="item.account ? 'primary' : 'error'"
+                      :color="item.account ? 'primary' : 'error'"
                     >
                       <template #item="{ item: option }">
                         <span class="font-mono text-xs text-gray-500 mr-2">{{ option.number }}</span> {{ option.label }}
@@ -521,6 +543,20 @@ const hasBlockingIncomingInvoiceErrors = computed(() => blockingIncomingInvoiceE
                   </UFormField>
                 </div>
 
+                <div class="col-span-12 md:col-span-6">
+                  <UFormField label="Aufwandsart">
+                    <USelectMenu
+                        class="w-full"
+                        :items="EXPENSE_BOOKING_MODE_ITEMS"
+                        value-key="value"
+                        label-key="label"
+                        v-model="item.bookingMode"
+                        :disabled="mode === 'show'"
+                        @update:model-value="updateBookingMode(item)"
+                    />
+                  </UFormField>
+                </div>
+
                 <div class="col-span-12 md:col-span-6">
                   <UFormField label="Kostenstelle">
                     <USelectMenu
@@ -539,6 +575,68 @@ const hasBlockingIncomingInvoiceErrors = computed(() => blockingIncomingInvoiceE
                   </UFormField>
                 </div>
 
+                <template v-if="isDepreciationItem(item)">
+                  <div class="col-span-12 md:col-span-4">
+                    <UFormField label="Abschreibungsdauer (Monate)">
+                      <UInput
+                          class="w-full"
+                          type="number"
+                          min="1"
+                          step="1"
+                          v-model="item.depreciationMonths"
+                          :disabled="mode === 'show'"
+                      />
+                    </UFormField>
+                  </div>
+
+                  <div class="col-span-12 md:col-span-4">
+                    <UFormField label="Methode">
+                      <USelectMenu
+                          class="w-full"
+                          :items="DEPRECIATION_METHOD_ITEMS"
+                          value-key="value"
+                          label-key="label"
+                          v-model="item.depreciationMethod"
+                          :disabled="mode === 'show'"
+                      />
+                    </UFormField>
+                  </div>
+
+                  <div class="col-span-12 md:col-span-4">
+                    <UFormField label="Start Abschreibung">
+                      <UInput
+                          class="w-full"
+                          type="date"
+                          v-model="item.depreciationStartDate"
+                          :disabled="mode === 'show'"
+                      />
+                    </UFormField>
+                  </div>
+
+                  <div class="col-span-12 md:col-span-4">
+                    <UFormField :label="item.bookingMode === 'depreciation_bundle' ? 'Sammelposten' : 'Bezeichnung Abschreibung'">
+                      <UInput
+                          class="w-full"
+                          v-model="item[item.bookingMode === 'depreciation_bundle' ? 'depreciationGroup' : 'depreciationLabel']"
+                          :disabled="mode === 'show'"
+                          :placeholder="item.bookingMode === 'depreciation_bundle' ? 'z. B. IT-Hardware 2026' : 'z. B. Notebook Fuhrpark' "
+                      />
+                    </UFormField>
+                  </div>
+
+                  <div class="col-span-12">
+                    <UAlert
+                        color="primary"
+                        variant="soft"
+                        icon="i-heroicons-calendar-days"
+                        title="Nur die monatliche Abschreibung erscheint in der BWA"
+                        :description="item.bookingMode === 'depreciation_bundle'
+                          ? 'Diese Position wird nicht sofort als Aufwand gezählt, sondern als Sammelposten periodisiert.'
+                          : 'Diese Position wird nicht sofort als Aufwand gezählt, sondern über die gewählte Laufzeit abgeschrieben.'"
+                    />
+                  </div>
+                </template>
+
                 <div class="col-span-12 md:col-span-3">
                   <UFormField label="Betrag (Netto)">
                     <UInput
@@ -624,7 +722,7 @@ const hasBlockingIncomingInvoiceErrors = computed(() => blockingIncomingInvoiceE
                 icon="i-heroicons-plus"
                 variant="soft"
                 block
-                @click="itemInfo.accounts.push({account:null, amountNet: null, amountTax:0, amountGross: null, taxType: '19'})"
+                @click="itemInfo.accounts.push(createIncomingInvoiceAccount({ depreciationStartDate: itemInfo.date || null }))"
             >
               Weitere Position hinzufügen
             </UButton>