Aislo/tools/stmate-test/kanjub_calc.js

/* -*- coding: utf-8 -*- */
/**
 * 원가계산서(제잡비) 계산 (kanjub_calc.js) — STMATE Calc_Kanjub 네이티브 순서
 *   직접비 → 간접노무비 → 보험 → 안전 → 경비 → (추가1) → 일반관리비 → 이윤 → 이윤 뒤 가산(추가2)
 *   → 공사보험 → 작업설 감액 → 부가세 → 세후 가산(추가3) → 도급 절사 → 관급 → 사급 → (추가4) → 총공사비
 * 근거: 지식DB STmate/old/20_분석 06 · 11 · 12 · 20(KAN_ORD) · 25 · 35
 *       REA 18(보험·안전·수공 경비·변경 차액) · REA 20(일반관리비·이윤 절사·공사보험·부가세·관급·추가금액 순서)
 * 설정: cfg.keys = PRJLST.SMT [n_KANJUB] 원본 키(차수 접두 뗌) · cfg.rates/fixed/scheme 등 옛 칸이 있으면 그 값이 앞섬
 * 정답 대조: resources/tester/test_stmate_kanjub_stc.py · test_stmate_kanjub_opts.py
 */
const StmateKanjubFactory = (h) => {
  const { num, roundDown, roundUp, roundHalfUp, roundBanker } = h;
  // 설정 읽개·항목 표·결과 묶음 — kanjub_parts.js
  const P = (globalThis.STMATE_KANJUB_PARTS || require("./kanjub_parts.js"))(h);
  const { keyOf, LABEL, S8, reader, addList, finish } = P;
  const NATIVE = P.NATIVE; // 원본 차수 규칙표(REA 34)

  function calcKanjub(data, boqRes, origKanjubRes = null, stageCfg = null) {
    const cfg = stageCfg || (data && data.kanjubConfig) || {};
    const o = reader(cfg, data),
      slot = num(cfg.slot, 1),
      adds = addList(cfg, slot);
    const addSum = (g, vatOnly = false) =>
      adds
        .filter((a) => a.stage === g && !(g === 1 && a.addt) && (!vatOnly || a.vat))
        .reduce((s, a) => s + num(a.amount), 0);
    const B = {
      M: num(boqRes.directM),
      L: num(boqRes.directL),
      S: num(boqRes.directS),
      govAll: num(boqRes.govCombinedRaw),
      govFee: num(boqRes.govFeeTotal),
    };
    const run1 = (m, up) => runOnce(o, cfg, B, origKanjubRes, adds, addSum, m, up);
    let r = run1(o.k("C_IYUN_M"), o.k("B_BUGA_UP") ? 1 : 0);
    // 총액 절사(I_TOT_JEOL) — 총공사비를 자리 절사한 목표에 맞도록 이윤보정액(C_IYUN_M)을 1원씩 조정 · 못 맞추면 부가세 +1(B_BUGA_UP)
    const tj = o.k("I_TOT_JEOL");
    if (tj > 0 && !o.k("I_JEOLSA")) {
      let up = o.k("B_BUGA_UP") ? 1 : 0;
      const first = run1(0, up),
        target = roundDown(first.grand, -tj),
        diff = first.grand - target;
      const m0 = o.k("I_BUGA") === 0 ? roundHalfUp(diff / 1.1, 0) : diff;
      let m = m0,
        seen = new Set();
      r = run1(m, up);
      for (let i = 0; i < 60 && r.grand !== target; i++) {
        seen.add(m);
        m += r.grand > target ? 1 : -1;
        if (seen.has(m)) {
          if (up) break;
          ((up = 1), (m = m0), (seen = new Set()));
        }
        r = run1(m, up);
      }
      Object.assign(r, { target, diffTotal: diff, bugaUp: up });
    }
    return finish(o, cfg, r, origKanjubRes);
  }

  // 한 번 계산(이윤보정액 m · 부가세 +1 up 고정)
  function runOnce(o, cfg, B, prev, adds, addSum, iyunM, bugaUp) {
    const J = o.k("I_KAN_JEOLSA"),
      tr = (v) => roundDown(v, -J),
      ctx = o.ctx,
      actl = o.actl;
    const std = ctx === 0 || ctx === 1 || ctx === 2 || ctx === 5,
      su = ctx === 3 || ctx === 4;
    const rows = {},
      keysOut = {};
    // 항목 한 줄 — 후보(cand) · D_ 고정 · 옛 변경 계산방식(revModes)
    //   revModes 방법A/B 는 원본에 없는 옛 갈래 — 원본 당초액 잇기는 건강·연금·장기요양·퇴직공제·안전 5항목뿐(REA 34 · Main 0x46f1ac·0x46f270)
    const put = (code, base, rate, cand, desc, tpl, group) => {
      const fx = o.fix(code);
      let amount = fx != null ? fx : cand;
      const mode = o.revModes[code];
      const pr = prev && prev.itemMap && prev.itemMap[code];
      if (fx == null && pr && mode && mode !== "recalculated") {
        const ob = num(pr.baseAmt);
        amount =
          mode === "carry_original"
            ? pr.amount
            : mode === "proportional"
              ? pr.amount + tr(pr.amount * (ob > 0 ? (base - ob) / ob : 0))
              : mode === "delta_rate"
                ? pr.amount + tr(((base - ob) * rate) / 100)
                : amount;
      }
      const row = { key: code, code, label: LABEL[code] || code, group: group || "exp" };
      Object.assign(row, {
        formula: desc,
        baseDesc: desc,
        baseAmt: base,
        base,
        rate,
        ratePct: rate,
      });
      Object.assign(row, { cand, amount, fixed: fx != null, tpl: tpl || "" });
      if (pr) Object.assign(row, { origAmt: pr.amount, deltaAmt: amount - pr.amount });
      row.modeUsed = prev ? mode || "recalculated" : "원설계";
      rows[code] = row;
      keysOut["C_" + keyOf(code)] = amount;
      keysOut["S_" + keyOf(code)] = cand;
      return amount;
    };
    // 율 항목 — 후보 = ROUNDDOWN(밑수×율/100, −간접비 절사자리) · 식 템플릿과 그 변수(25번 §2.1)를 함께 남김
    const pctItem = (code, base, desc, tplBase, vars) => {
      const r = o.R(code),
        amt = put(
          code,
          base,
          r,
          tr((base * r) / 100),
          desc,
          `ROUNDDOWN(${tplBase}*[RAT_1]/100,-[J])`,
        );
      rows[code].tplVars = Object.assign({ RAT_1: r, J }, vars);
      return amt;
    };

    // 0) 직접비 틀 — 노무비 가산(DOSEOH) · 사급 위치(I_POS_SA=3 재료비 포함) · 실적 대체(CAL_ACTL)
    let M = B.M,
      L = B.L,
      S = B.S;
    if (o.R("DOSEOH")) L += pctItem("DOSEOH", L, "직접노무비", "[LAMT]", { LAMT: L });
    const posSa = o.k("I_POS_SA"),
      sagup = o.k("C_SAGUP");
    let Kres = sagup;
    if (posSa === 3) ((M += sagup), (Kres = 0));
    let T = M + L + S,
      c98 = null;
    if (actl) {
      const DM = o.R("R_DM"),
        DL = o.R("R_DL");
      if (o.k("I_MTYP") === 1) S = T - L - M;
      else if (o.k("I_LTYP")) {
        M = roundDown(T * DM, 0);
        if (M + L > T) M = T - L;
        S = T - M - L;
      } else {
        M = roundDown(T * DM, 0);
        L = roundDown(T * DL, 0);
        S = (1 - DM - DL) * T;
        L = T * o.R("R_L");
        c98 = T * o.R("R_DML");
      }
    }
    const c90 = L + M,
      hol = o.k("C_EIS_HOLLAB"),
      U = std ? o.k("C_NBUGAM") : 0;
    let expAcc = actl ? 0 : S,
      Lp = L;

    // 1) 간접노무비 — 일반은 노무비, 실적은 간접공사비(I_LTYP≠0 이면 노무비 밑수에도)
    const kanno = pctItem("KANNO", L, "직접노무비", "[LAMT]", { LAMT: L });
    if (!actl) Lp += kanno;
    else ((expAcc += kanno), o.k("I_LTYP") && (Lp += kanno));
    if (su) expAcc += put("S_PUMJIL", 0, 0, o.k("C_S_PUMJIL"), "별도내역");

    // 2) 산재·고용 = (노무비 + 고용개선 주휴노무비) × 율
    expAcc += pctItem("SANBO", Lp + hol, "직접노무비+간접노무비", "([L_AMT][+LAB])", {
      L_AMT: Lp,
      LAB: hol,
    });
    expAcc += pctItem("KOBO", Lp + hol, "직접노무비+간접노무비", "([L_AMT][+LAB])", {
      L_AMT: Lp,
      LAB: hol,
    });

    // 3) 건강·연금·장기요양·퇴직공제 — 변경 차수 당초액 + 증감(I_BF_CH_BO) · 직접입력 유지(I_COST_BO) · REA 18
    //   문 = PCLASS 7 · 계열 > 1(Main 0x4645a3 · 0x46a226 — 그 밖은 I_BF_CH_BO 0) · 직전 계열 = 계열 − 1(0x473ade)
    //   1 = 당초액 + ROUNDDOWN(직노 증감 × 율) · 2 = 당초액 + ROUNDDOWN(직노 증감 × 당초액 ÷ 당초 직노 · 당초 직노 ≥ 1)
    const lab = L + hol,
      bfch = o.k("I_BF_CH_BO"),
      costBo = o.k("I_COST_BO");
    const series = prev ? Math.max(2, num(cfg.slot, 2)) : 1;
    const gate = !!prev && (o.pclass < 0 || NATIVE.chgGate(o.pclass, series));
    const chg = gate && (bfch === 1 || bfch === 2);
    const prevBase = prev ? num(prev.dL) + num(prev.hollab) : 0;
    const prevAmt = (c) => (prev && prev.itemMap[c] ? num(prev.itemMap[c].amount) : 0);
    const hp = (code, sel) => {
      const base = o.k(sel) ? o.k("C_SANGSI") : lab,
        r = o.R(code);
      if (costBo === 1 || costBo === 2) return put(code, base, r, o.k("C_" + code), "직접입력");
      if (chg) {
        const old = prevAmt(code),
          d =
            bfch === 2 && prevBase >= 1
              ? ((lab - prevBase) * old) / prevBase
              : ((lab - prevBase) * r) / 100;
        return put(code, base, r, old + tr(d), "당초액 + 직노증감", "[C_AMT_B]+ROUNDDOWN(...)");
      }
      return pctItem(code, base, o.k(sel) ? "상시근로자노무비" : "직접노무비", "[LAMT]", {
        LAMT: base,
      });
    };
    const kunbo = hp("KUNBO", "I_KUNBO");
    expAcc += kunbo;
    const oldKun = prevAmt("KUNBO");
    expAcc +=
      chg && bfch === 2 && oldKun >= 1
        ? put(
            "SLVBO",
            kunbo,
            o.R("SLVBO"),
            prevAmt("SLVBO") + tr(((kunbo - oldKun) * prevAmt("SLVBO")) / oldKun),
            "당초액 + 증감(비율)",
          )
        : pctItem("SLVBO", kunbo, "건강보험료", "[C_KUNBO]", { C_KUNBO: kunbo });
    expAcc += hp("YUNBO", "I_YUNBO");
    expAcc +=
      costBo === 2
        ? put("TBUGUM", lab, o.R("TBUGUM"), o.k("C_TBUGUM"), "직접입력")
        : gate && bfch === 2 && prevBase >= 1
          ? put(
              "TBUGUM",
              lab,
              o.R("TBUGUM"),
              prevAmt("TBUGUM") + tr(((lab - prevBase) * prevAmt("TBUGUM")) / prevBase),
              "당초액 + 증감(비율)",
            )
          : pctItem("TBUGUM", lab, "직접노무비", "[LAMT]", { LAMT: lab });

    // 4) 산업안전보건관리비 — 관급 대상액(C_KN_SA 8갈래) · 후보 3개 · 1.2배 비교 · 변경 비율(I_ANJUNAUTO=2) · REA 18
    const gD = o.k("B_KWANGUP_D") ? B.govAll : o.k("C_KWANGUP_D"),
      gK = o.k("C_KWANGUP_K");
    let jodal = o.k("B_T_JODAL") ? B.govFee : o.k("C_T_JODAL");
    if (jodal > gD) jodal = gD;
    const gAll = gD + gK,
      gA = gAll - gK - jodal,
      knT = o.k("I_KN_SA_TYPE");
    const kDiv = posSa === 1 ? Kres : Kres / 1.1;
    const knSa =
      [gA / 1.1, gA, kDiv, Kres, gA / 1.1 + Kres, gA + kDiv, gA / 1.1 + kDiv, gA + Kres][knT] ?? 0;
    const busan = actl ? 0 : o.k("C_BUSAN"),
      a0 = roundDown(T * o.R("R_MxA"), 0);
    const b0 =
      o.k("I_MTYP") === 1
        ? actl
          ? T
          : c90 + busan
        : actl && o.k("I_LTYP") === 1 && ((c90 > a0 && o.k("I_MXA") === 0) || o.k("I_MXA") === 1)
          ? a0
          : c90 + busan;
    const Dn = std ? o.k("C_T_ANJUN_N") : 0,
      selK = [2, 5, 6].includes(knT) ? kDiv : Kres;
    let c190 = ((b0 + U - Dn) * o.R("ANJUN1")) / 100 + o.G("C_ANJUN1_G"),
      c198 = ((b0 + U + knSa - Dn) * o.R("ANJUN2")) / 100 + o.G("C_ANJUN2_G"),
      c1a0 = ((b0 + U + selK - Dn) * o.R("ANJUN")) / 100 + o.k("C_ANJUN_G");
    if (ctx !== 4 && o.k("I_AN_DN_TYPE") !== 1)
      [c190, c198, c1a0] = [c190, c198, c1a0].map((v) => roundDown(v, 0));
    const ak = o.k("I_ANJUN_K"),
      auto = o.k("I_ANJUNAUTO");
    const l18 = ak === 1 ? c198 : ak === 2 ? c1a0 : c190;
    let l10 = c190,
      cap = o.k("I_ANJUN_B") === 1,
      capAuto = false;
    if (auto === 0 && (ak === 1 || ak === 2)) l10 = ak === 1 ? c198 : c1a0;
    else if (cfg.anjunCap12 !== false && l10 !== 0 && 1.2 * l10 < l18) cap = capAuto = true;
    const anjBasis = b0 + U + knSa - Dn;
    let anjCand = cap ? tr(1.2 * l10) : tr(l18),
      anjDesc = cap
        ? "(직노+직재+간재)×율 + 기초액의 1.2배"
        : "(직노+직재+간재+관급재/1.1)×율 + 기초액";
    // 안전관리비 변경 = I_ANJUNAUTO 2 · 같은 문 · 당초 밑수 ≥ 1(Main 0x46c9f1~0x46caaa)
    if (gate && auto === 2 && num(prev.anjunBaseRaw) >= 1) {
      const pa = prevAmt("ANJUN"),
        pb = num(prev.anjunBaseRaw);
      anjCand = pa + tr(((anjBasis - pb) * pa) / pb);
      anjDesc = "당초금액 + 안전관리비 증감액";
    }
    expAcc += put("ANJUN", roundHalfUp(anjBasis, 0), o.R("ANJUN"), anjCand, anjDesc);
    if (su) expAcc += put("S_ANJUN_B", 0, 0, o.k("C_S_ANJUN_B"), "별도내역");
    const anjB = o.k("C_ANJUN_B"),
      pumB = o.k("C_PUMJIL_B");
    expAcc += put("ANJUN_B", 0, 0, anjB, "별도내역") + put("PUMJIL_B", 0, 0, pumB, "별도내역");

    // 5) 기타경비(일반) · 수공 세부경비 8 — 공통 밑수(재료비+노무비 · 실적은 직접공사비 또는 조정계수)
    const b98 = actl && !o.k("I_LTYP") && c98 != null ? c98 : c90 + kanno;
    const a8 = roundDown(o.R("R_MxK") * T, 0),
      gL = actl && o.k("I_LTYP") === 1;
    const bKita =
      o.k("I_MTYP") === 1
        ? actl
          ? T
          : b98
        : gL && ((b98 > a8 && o.k("I_MXK") === 0) || o.k("I_MXK") === 1)
          ? a8
          : b98;
    const kitaDesc = actl && o.k("I_MTYP") === 1 ? "직접공사비" : "직접노무비+간접노무비+재료비";
    if (std)
      expAcc += pctItem("KITA", bKita + U + hol, kitaDesc, "([M_AMT]+[L_AMT][+LAB])", {
        M_AMT: bKita + U,
        L_AMT: 0,
        LAB: hol,
      });
    if (su)
      for (const c of S8)
        expAcc += pctItem(c, bKita, kitaDesc, "([L_AMT]+[M_AMT])", { L_AMT: bKita, M_AMT: 0 });

    // 6) 공사이행보증 · 하도급 · 환경 · 건설기계 — 밑수 직접공사비(+안전품질 별도·비과세)
    const F = o.k("I_ANPUM") === 1 ? anjB + pumB : 0,
      tBase = T + F + U;
    const ks = tr(
      (o.k("C_KONGSU_A") + ((T + F + U - o.k("C_KONGSU_MA")) * o.R("KONGSU")) / 100) *
        o.k("Y_KONGSU"),
    );
    expAcc += put("KONGSU", T, o.R("KONGSU"), ks, "[기초금액+(직접공사비-기준금액)×율]×공기");
    const t3 = "재료비 + 직접노무비 + 산출경비";
    expAcc += pctItem("HADOSU", tBase, t3, "[T_AMT]", { T_AMT: tBase });
    expAcc += pctItem("HWAN", tBase, t3, "[T_AMT]", { T_AMT: tBase });
    expAcc += pctItem("EQIP", tBase, t3, "[T_AMT]", { T_AMT: tBase });
    expAcc += pctItem("BUDM_SM", Lp + hol, "노무비", "[LAMT]", { LAMT: Lp + hol });
    expAcc += pctItem("BUDM_IC", Lp + hol, "노무비", "[LAMT]", { LAMT: Lp + hol });

    // 고용개선지원비(서울 5형식) — 주휴수당·사회보험·장려금 각 절사 후 합 · 이윤 뒤 가산 · REA 20
    let eisAdd = 0;
    if (ctx === 5) {
      const i1 = o.R("EIS_HOLIR1"),
        i2 = o.R("EIS_HOLIR2");
      const hpay = roundDown(((((L * i1) / 100) * i2) / 100) * 1.4, 0);
      const keep = (c) => num(o.keys["D_" + c]) === 1;
      const soc = keep("EIS_SOCINS")
        ? o.k("C_EIS_SOCINS")
        : roundDown(((L * (o.R("KUNBO") + o.R("YUNBO"))) / 100) * (o.R("EIS_SOCIR2") / 100), 0);
      const inc = keep("EIS_INCENT")
        ? o.k("C_EIS_INCENT")
        : roundDown(((((L * i1) / 100) * i2) / 100) * (o.R("EIS_INCENT") / 100), 0);
      keysOut.C_EIS_HOLPAY = hpay;
      const sup = put(
        "EIS_SUPPAY",
        L,
        0,
        tr(hpay + soc + inc),
        "주휴수당+사회보험+장려금",
        "",
        "post",
      );
      eisAdd = sup + (keep("EIS_SOCINS") ? put("EIS_SOCINS", L, 0, soc, "", "", "post") : 0);
      eisAdd += keep("EIS_INCENT") ? put("EIS_INCENT", L, 0, inc, "", "", "post") : 0;
      Lp += hol;
    }

    // 순공사원가(헬퍼 합) — 일반 = 재료비 + 노무비(직+간) + 경비 · 실적 = 직접공사비 + 간접공사비
    const add1 = addSum(1);
    expAcc += add1;
    const total30 = actl ? T + expAcc : M + Lp + expAcc;
    const anjunp = put(
      "ANJUNP",
      total30 + knSa,
      o.R("ANJUNP"),
      tr(((total30 + knSa) * o.R("ANJUNP")) / 100),
      "(순공사원가+관급)×율",
      "",
      "post",
    );

    // 7) 일반관리비 — 일반 계열은 비과세자재·관리품목자재 포함
    const ilbanBase = std ? total30 + o.k("C_NBUGAM") + o.k("C_T_K_MAT") : total30;
    const ilban = put(
      "ILBAN",
      ilbanBase,
      o.R("ILBAN"),
      tr((ilbanBase * o.R("ILBAN")) / 100),
      "순공사원가",
      "",
      "ilban",
    );
    const A = total30 + ilban;

    // 8) 이윤 — 일반 (계−재료비)×율 · 실적 계×율 · 원 단위 절사 · 이윤보정액 차감 · 공급가액 절사(I_JEOLSA)
    const rIyun = o.R("IYUN"),
      P = actl ? roundDown((A * rIyun) / 100, 0) : roundDown(((A - M) * rIyun) / 100, 0);
    const fixedAdds =
      anjunp +
      put("PSAMT_B", 0, 0, o.k("C_PSAMT_B"), "별도", "", "post") +
      put("EXCEPT_B", 0, 0, o.k("C_EXCEPT_B"), "별도", "", "post") +
      (std && posSa === 1 ? Kres : 0) +
      eisAdd +
      addSum(2);
    const k4 = (o.R("S_SIGONG") / 100) * o.R("S_SIGONG_1"),
      jeol = o.k("I_JEOLSA");
    const sig = (x) =>
      ctx === 4 ? (o.fix("S_SIGONG") ?? roundDown((A + P - x + Kres) * k4, 0)) : 0;
    let mAdj = iyunM,
      sigong = 0,
      RT;
    if (!jeol) {
      sigong = ctx === 4 ? (o.fix("S_SIGONG") ?? roundDown((A + (P - mAdj) + Kres) * k4, 0)) : 0;
      RT = A + (P - mAdj) + fixedAdds + sigong;
    } else {
      const s0 = sig(0),
        gross = A + P + fixedAdds + s0,
        target = roundDown(gross, -jeol),
        delta = gross - target;
      if (ctx !== 4) ((mAdj = delta), (sigong = s0));
      else {
        let x = roundBanker(delta / (1 + k4) + 0.5, 0);
        if (x + s0 - sig(x) !== delta) x = roundDown(delta / (1 + k4), 0);
        sigong = x + s0 - sig(x) === delta ? sig(x) : s0 - (delta - x);
        mAdj = x;
      }
      RT = A + (P - mAdj) + fixedAdds + sigong;
    }
    if (ctx === 4)
      put(
        "S_SIGONG",
        A + P + Kres,
        o.R("S_SIGONG"),
        sigong,
        "(순공사원가+일반관리비+이윤+사급비)×율×계수",
        "",
        "post",
      );
    const iyunFinal = P - mAdj,
      supply308 = RT;
    keysOut.C_IYUN_M = mAdj;

    // 9) 공사손해보험 — 대상액 C_KONGSA_J 8갈래(B_KONGSA=1 이면 저장값) · 공급가액 절사 자리
    const G23 = posSa === 2 || posSa === 3 ? 1 : 0;
    const kjCase = [
      gA / 1.1 + supply308,
      gA + supply308,
      supply308 + (G23 * Kres) / 1.1,
      supply308 + G23 * Kres,
      gA / 1.1 + supply308 + G23 * Kres,
      gA + supply308 + (G23 * Kres) / 1.1,
      gA / 1.1 + supply308 + (G23 * Kres) / 1.1,
      gA + supply308 + G23 * Kres,
    ];
    const kongsaJ = o.k("B_KONGSA")
      ? o.k("C_KONGSA_J")
      : knT > 7
        ? supply308
        : roundDown(kjCase[knT], 0);
    keysOut.C_KONGSA_J = kongsaJ;
    keysOut.C_KN_SA = knSa;
    RT += put(
      "KONGSA",
      kongsaJ,
      o.R("KONGSA"),
      roundDown((kongsaJ * o.R("KONGSA")) / 100, -jeol),
      "공사손해보험 대상액",
      "",
      "post",
    );
    RT -= put("BUSAN_B", 0, 0, o.k("C_BUSAN_B"), "작업설 등", "", "post");

    // 10) 부가세(I_BUGA · REA 20) — 0 공급가액 · 1 재료비 · 2 없음 · 3 산림조합(직접비−노무비+안전품질+과세 추가) · 4 3에서 면세품 뺌
    const buga = o.k("I_BUGA"),
      up = bugaUp ? 1 : 0,
      E = addSum(2, true);
    const forest = T - L + F + E - (buga === 4 ? o.k("C_BUGA_M") : 0);
    const vat =
      buga === 0
        ? roundDown(0.1 * RT, 0) + up
        : buga === 1
          ? roundDown(0.1 * M, 0) + up
          : buga === 3 || buga === 4
            ? roundDown(forest * 0.1, 0) + up
            : 0;
    const supplyFinal = RT;
    RT += vat;

    // 11) 세후 가산 · 도급 절사 · 관급(도급자설치·관급자설치 따로 자리·절상/반올림/절사) · 사급 · 추가4
    RT += put("PURCHAS", 0, 0, o.k("C_PURCHAS"), "", "", "post");
    if (std)
      for (const c of ["T_PEGI", "T_KOLJAE", "NBUGAM"])
        RT += put(c, 0, 0, o.k("C_" + c), "", "", "post");
    if (std && posSa === 2) RT += Kres;
    const add3 = addSum(3);
    RT += add3;
    const contractRaw = RT;
    if (o.k("I_DOG_JEOL") > 0) RT = roundDown(RT, -o.k("I_DOG_JEOL"));
    const contractFinal = RT;
    const rnd = (v, digits, updn) =>
      updn === 1
        ? roundBanker(v, -digits)
        : updn === 2
          ? roundDown(v, -digits)
          : roundUp(v, -digits);
    const comb = o.k("I_KWN_COMB");
    const govFinal = rnd(comb === 0 ? gD : gAll, o.k("I_KWN_JEOLSA"), o.k("I_KWN_UPDN"));
    const govK = comb === 0 ? rnd(gK, o.k("I_KWN_K_JEOLSA"), o.k("I_KWN_K_UPDN")) : 0;
    RT += govFinal + govK;
    Object.assign(keysOut, { C_UPDNKWN: govFinal, C_KWANGUP: gAll, C_KWANGUP_D: gD });
    Object.assign(keysOut, { C_KWANGUP_K: gK, C_T_JODAL: jodal });
    for (const c of [
      "DOSEOH",
      "S_SIGONG",
      "EIS_SUPPAY",
      "EIS_SOCINS",
      "EIS_INCENT",
      "EIS_HOLPAY",
      ...S8,
    ])
      if (keysOut["C_" + c] == null) keysOut["C_" + c] = o.fix(c) ?? 0;
    const sagAfter = std && (posSa === 1 || posSa === 2) ? 0 : Kres;
    RT += sagAfter;
    RT += addSum(4);
    const anjunCase = { c190, c198, c1a0, l10, l18, cap, capAuto, b0, U, Dn, knSa };
    return Object.assign(
      { rows, keysOut, M, L, S, T, Lp, hol, kanno, expAcc, add1, total30, ilbanBase, ilban, A, P },
      { mAdj, iyunFinal, fixedAdds, sigong, supply308, kongsaJ, supplyFinal, vat, contractRaw },
      { contractFinal, govFinal, govK, sagAfter, gD, gK, jodal, knSa, anjBasis, anjunCase },
      { grand: RT, add3, rIyun, ctx, actl, adds },
    );
  }

  Object.assign(calcKanjub, { evalTpl: P.evalTpl, LABEL: P.LABEL, ORD_CODE: P.ORD_CODE });
  Object.assign(calcKanjub, { KAN_ORD: P.KAN_ORD, keyOf, codeOf: P.codeOf });
  return calcKanjub;
};

if (typeof window !== "undefined") window.STMATE_KANJUB_FACTORY = StmateKanjubFactory;
if (typeof module !== "undefined" && module.exports) module.exports = StmateKanjubFactory;