diff --git a/B09_Estimation/B09_Estimation_Calc_Bill.py b/B09_Estimation/B09_Estimation_Calc_Bill.py
index efce2981a..161fcefba 100644
--- a/B09_Estimation/B09_Estimation_Calc_Bill.py
+++ b/B09_Estimation/B09_Estimation_Calc_Bill.py
@@ -126,6 +126,8 @@ def split_by_block(item: dict[str, Any], price_of: PriceOf) -> list[tuple[dict,
             "note": " · ".join(t for t in (tag, item.get("note") or "") if t),
             "owners": {o: item["owners"][o] for o in group["owners"]},
         }
+        if group["price"] and group["price"].get("key"):  # 대가 블록(145-2) — 이동 · 집계표 역전개
+            part["ref"] = {"tab": "dg", "key": group["price"]["key"]}
         out.append((part, group["price"]))
     return out
 
diff --git a/B09_Estimation/B09_Estimation_Calc_Bill.ts b/B09_Estimation/B09_Estimation_Calc_Bill.ts
index 0661db921..e20791f66 100644
--- a/B09_Estimation/B09_Estimation_Calc_Bill.ts
+++ b/B09_Estimation/B09_Estimation_Calc_Bill.ts
@@ -119,6 +119,8 @@ export function splitByBlock(item: Row, priceOf: PriceOf): Array<[Row, Row | nul
       note: [tag, item.note || ""].filter((t) => t).join(" · "),
       owners: Object.fromEntries(group.owners.map((o: string) => [o, item.owners[o]])),
     };
+    // 대가 블록(145-2) — 이동 · 집계표 역전개
+    if (group.price?.key) part.ref = { tab: "dg", key: group.price.key };
     out.push([part, group.price]);
   }
   return out;
diff --git a/B09_Estimation/B09_Estimation_Calc_Labor.py b/B09_Estimation/B09_Estimation_Calc_Labor.py
index 98af00488..f5e4cf273 100644
--- a/B09_Estimation/B09_Estimation_Calc_Labor.py
+++ b/B09_Estimation/B09_Estimation_Calc_Labor.py
@@ -193,5 +193,6 @@ def daega_price(sheets: dict[str, Any], owner: str) -> dict[str, Any] | None:
         return None
     return {
         "no": f"대가{row['no']}",
+        "key": bid,
         **{k: row[k] for k in ("labor", "material", "expense", "sum")},
     }
diff --git a/B09_Estimation/B09_Estimation_Calc_Labor.ts b/B09_Estimation/B09_Estimation_Calc_Labor.ts
index 9aa219000..5a1044be5 100644
--- a/B09_Estimation/B09_Estimation_Calc_Labor.ts
+++ b/B09_Estimation/B09_Estimation_Calc_Labor.ts
@@ -176,6 +176,7 @@ export function daegaPrice(sheets: Row, owner: string): Row | null {
   if (!row) return null;
   return {
     no: `대가${row.no}`,
+    key: bid,
     labor: row.labor,
     material: row.material,
     expense: row.expense,
diff --git a/resources/tester/test_145_2_b09_labor_calc.py b/resources/tester/test_145_2_b09_labor_calc.py
index 52c7792a1..78e877bbf 100644
--- a/resources/tester/test_145_2_b09_labor_calc.py
+++ b/resources/tester/test_145_2_b09_labor_calc.py
@@ -124,6 +124,7 @@ def test_엑셀_대가_블록_검산():
     }  # fmt: skip
     assert daega_price(out, "pipe@100.0") == {
         "no": "대가1",
+        "key": "DG14",
         "labor": 77755,
         "material": 9519,
         "expense": 14248,
@@ -362,3 +363,52 @@ def test_집계표_이음_꼴():
     ]
     assert {"kind": "machine", "key": "X00044", "qty": 0.0416} in lines["DG2"]["lines"]
     assert all(ln["kind"] != "pct" for ln in lines["DG2"]["lines"])  # % 줄 = 자원 아님
+
+
+def test_한_바퀴_내역_대가_산근_중기_집계표(tmp_path):
+    """이음 끝 확인 — 설계내역서 구조물 줄(B08 열 owners) → 대가 블록마다 나눔 → 대가 줄 →
+    산근(145-1 · 승격 줄) → 중기 → 집계표(145-5) 역전개 · 짝 셈 한 벌 = Router.compute_sheets."""
+    from B09_Estimation.B09_Estimation_Calc_Base import rounddown
+    from B09_Estimation.B09_Estimation_Router import compute_sheets
+    from B09_Estimation.B09_Estimation_Summary import compute_summary, hopyo_lines
+
+    root = _project(tmp_path / "loop", [(100, "SS000901"), (400, "SS000902")])
+    _snap(root, "pipe@100.0", "SS000901", LINES, _values(STONE))
+    promoted = [
+        {"로직": "GF000119", "승격": True, "수량": {"손": 1}},  # 노체포설 = 산근 · 중기 줄
+        {"참조": {"층": "system", "주인": None, "키": "SC-T"}, "수량": {"손": 4}},
+    ]
+    _snap(root, "pipe@400.0", "SS000902", promoted, _values(STONE), SC)
+    inputs = prices.build_inputs(None, linked_resource_keys(root))
+    inputs["daega"] = daega_inputs(root)
+    inputs["hopyo"] = {}
+    inputs["bill"] = {
+        "items": [
+            {"key": "st:revet", "section": "2.1", "name": "돌기슭막이", "spec": "", "unit": "m",
+             "qty": 10, "ref": {"tab": "dg_list", "key": "revet"}, "note": "",
+             "owners": {"pipe@100.0": 4, "pipe@400.0": 6}},
+        ]
+    }  # fmt: skip
+    sheets = compute_sheets(root, inputs, {})
+    owners = sheets["daega_owners"]
+    rows = [r for r in sheets["bill"]["rows"] if r.get("kind") == "item"]
+    assert [r["ref"] for r in rows] == [
+        {"tab": "dg", "key": owners["pipe@100.0"]},
+        {"tab": "dg", "key": owners["pipe@400.0"]},
+    ]
+    for row in rows:
+        block = _block(sheets, row["ref"]["key"])
+        assert row["price_labor"] == block["labor"] and block["sum"] is not None
+        assert row["labor"] == rounddown(row["qty"] * block["labor"], 0)
+    # 산근 이음 — 대가 줄 키 = 145-1 산근 키 · 단가가 들어옴
+    combo = _block(sheets, owners["pipe@400.0"])
+    sg_line = combo["lines"][0]
+    sg_row = next(r for r in sheets["sg_list"] if r["key"] == sg_line["key"])
+    assert sg_line["kind"] == "sangeun" and sg_line["prices"]["labor"] == sg_row["labor"]
+    # 집계표 역전개 — 대가 · 사전조합 · 품셈 · 산근 끝까지
+    summary = compute_summary(sheets, hopyo_lines(sheets))
+    assert summary["unlinked"] == 0
+    labor = {r["key"]: r["qty"] for r in summary["sum_labor"]}
+    assert labor["LB000033"] == 25.6  # 4 × 2 × 0.32 + 6 × (4 × 3 × 0.32)
+    machine = {r["key"]: r["qty"] for r in summary["sum_machine"]}
+    assert machine.get("EQ000020", 0) > 0.08  # 품셈 4 × 0.5 × 0.0412 + 산근 6 × (중기 시간)