From 9707b6700d50bb8d99c3a55fc32d09c6fc931e83 Mon Sep 17 00:00:00 2001
From: ah-admin <admin@hocks.eu>
Date: Sun, 4 Oct 2026 14:38:51 +0200
Subject: [PATCH] v1.23: Nebenkostenabrechnung als PDF aus Kosten- und
 Zaehlermodul

---
 UAT-Featureliste Mieterportal.xlsx | Bin 11548 -> 11970 bytes
 kimi.md                            |  17 +
 make-uat-liste.py                  |  29 +-
 server/package-lock.json           | 822 +++++++++++++++++++++++++++++
 server/package.json                |   1 +
 server/src/abrechnung.js           | 245 +++++++++
 server/src/index.js                |  19 +
 src/pages/Kosten.tsx               | 118 ++++-
 src/store/store.tsx                |  23 +
 9 files changed, 1258 insertions(+), 16 deletions(-)
 create mode 100644 server/src/abrechnung.js

diff --git a/UAT-Featureliste Mieterportal.xlsx b/UAT-Featureliste Mieterportal.xlsx
index c3a7849313cf65e5aeeede68b098b26b0cd331ea..2bd0e455048639856704d32c564be6c78aeb40b1 100644
GIT binary patch
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diff --git a/kimi.md b/kimi.md
index 36d56a7..07ae0ca 100644
--- a/kimi.md
+++ b/kimi.md
@@ -189,6 +189,23 @@ tar -czf mp-dist.tar.gz -C dist .
 
 ## 8. Verlauf / offene Punkte
 
+**Erledigt 04.10. (v1.23):** Nebenkostenabrechnung als PDF direkt aus dem
+Kosten- und Zählerstandsmodul. Neues Modul `server/src/abrechnung.js`
+(pdfkit, neue Dependency – Achtung: Standardfont Helvetica/WinAnsi, kein
+U+2212-Minus; ASCII '-' verwenden): lädt Wohnung, Hauseinheiten
+(Flächenanteil = Wohnungsgröße/Hausgesamtfläche), umlegbare Kosten des Hauses
+(jahr + (unit_id = Wohnung ODER NULL)), gruppiert nach Kostenart; Vorauszahlung
+= (Warm- − Kaltmiete) × 12; Differenz → Nachzahlung (rot) oder Erstattung
+(grün). PDF nach UPLOAD_DIR als `ab-<unit>-<jahr>.pdf`, idempotentes
+documents-Row (Titel `Nebenkostenabrechnung <Jahr> – <Haus>, Whg. <Nr>`,
+Kategorie „Nebenkostenabrechnung“, alte Datei wird ersetzt). Endpoint
+`POST /api/abrechnungen` (auth, adminOnly) → `{dokument, zusammenfassung}`.
+Frontend: `AbrechnungDialog` in src/pages/Kosten.tsx (Button im Kosten-Header
+neben KostenDialog), Ergebnisbox mit Download-Link. E2E live: Testkosten
+(hausweit + wohnungsbezogen) → Abrechnung we1/2026 → PDF geprüft (Umlaute,
+€, ² ok) → Testdaten bereinigt. UAT-Liste: neue Spalte „Ziel-Version" (Spalte
+K), COUNTIF-Bugfix (zählte fälschlich Spalte I statt J).
+
 **Erledigt 04.10. (v1.22):** Direkt-E-Mail der Verwaltung an Mieter mit
 automatischem CC an die Verwaltung. Mail-API (mail-server/api/server.py,
 auf dem Server manuell ausgerollt, Container mp-mail-api per docker restart –
diff --git a/make-uat-liste.py b/make-uat-liste.py
index c4a28e2..ca0a2d2 100644
--- a/make-uat-liste.py
+++ b/make-uat-liste.py
@@ -20,11 +20,11 @@ ws = wb.active
 ws.title = 'Featureliste'
 ws.sheet_view.showGridLines = False
 
-ws.merge_cells('B2:K2')
+ws.merge_cells('B2:L2')
 c = ws['B2']
 c.value = 'UAT & Feature-Wunschliste – Hinterstein Mieterportal'
 c.font = Font(bold=True, size=16, color=DUNKEL)
-ws.merge_cells('B3:K3')
+ws.merge_cells('B3:L3')
 c = ws['B3']
 c.value = ('Gewünschte Features erfassen: Zeile ergänzen, Modul wählen, Priorität setzen. '
            'Die Entwicklung aktualisiert den Status. Beispielzeilen 001–003 gern überschreiben.')
@@ -36,15 +36,15 @@ for i, (label, wert) in enumerate(kennz):
     col = 2 + i * 2
     lc = ws.cell(row=5, column=col, value=label)
     lc.font = Font(size=9, bold=True, color='64748B')
-    vc = ws.cell(row=6, column=col, value=f'=COUNTIF($I$10:$I$109,"{wert}")')
+    vc = ws.cell(row=6, column=col, value=f'=COUNTIF($J$10:$J$109,"{wert}")')
     vc.font = Font(size=14, bold=True, color=AKZENT)
     vc.alignment = Alignment(horizontal='left')
 
 KOPF = ['ID', 'Modul', 'Feature / Anforderung', 'Beschreibung / Akzeptanzkriterium',
         'Priorität', 'Wunschtermin', 'Eingereicht von', 'Eingereicht am', 'Status',
-        'Ergebnis im Test / Bemerkung']
-BREITEN = [7, 20, 30, 48, 11, 13, 15, 12, 12, 34]
-SPALTEN = ['B', 'C', 'D', 'E', 'F', 'G', 'H', 'I', 'J', 'K']
+        'Ziel-Version', 'Ergebnis im Test / Bemerkung']
+BREITEN = [7, 20, 30, 48, 11, 13, 15, 12, 12, 12, 34]
+SPALTEN = ['B', 'C', 'D', 'E', 'F', 'G', 'H', 'I', 'J', 'K', 'L']
 HEADER_ZEILE = 9
 
 for j, (name, breite, buchstabe) in enumerate(zip(KOPF, BREITEN, SPALTEN)):
@@ -64,23 +64,23 @@ STATUS = ['Offen', 'In Prüfung', 'Umgesetzt', 'Abgelehnt']
 beispiele = [
     ['001', 'Steuer & Kosten', 'Nebenkostenabrechnung als PDF',
      'Pro Wohnung und Abrechnungsjahr eine PDF-Abrechnung aus Kosten + Zählerständen erzeugen und im Dokumentenmodul ablegen.',
-     'Mittel', '', '', '', 'Offen', ''],
+     'Mittel', '', '', '', 'Umgesetzt', 'v1.23', ''],
     ['002', 'Benutzerverwaltung', 'E-Mail-Adressen importierter Mieter erfassen',
      'Fehlende E-Mail-Adressen der importierten Mieter erfassen, damit Benachrichtigungen versendet werden können.',
-     'Hoch', '', '', '', 'Offen', ''],
+     'Hoch', '', '', '', 'Offen', '', ''],
     ['003', 'Mietkonto & Zahlungen', 'Zahlungseingang manuell als erledigt markieren',
      'Verwaltung kann eine offene Buchung als „bezahlt“ markieren; Saldo und Fälligkeiten aktualisieren sich.',
-     'Niedrig', '', '', '', 'Offen', ''],
+     'Niedrig', '', '', '', 'Offen', '', ''],
 ]
 
 duenn = Side(style='thin', color='E2E8F0')
 for i in range(100):
     zeile = 10 + i
-    daten = beispiele[i] if i < len(beispiele) else [f'{i+1:03d}', '', '', '', '', '', '', '', 'Offen', '']
+    daten = beispiele[i] if i < len(beispiele) else [f'{i+1:03d}', '', '', '', '', '', '', '', 'Offen', '', '']
     for j, wert in enumerate(daten):
         cell = ws.cell(row=zeile, column=2 + j, value=wert)
         cell.font = Font(size=10)
-        cell.alignment = Alignment(vertical='top', wrap_text=(j in (2, 3, 9)))
+        cell.alignment = Alignment(vertical='top', wrap_text=(j in (2, 3, 10)))
         cell.border = Border(bottom=duenn)
         if i % 2 == 1:
             cell.fill = PatternFill('solid', fgColor=GRAU)
@@ -134,8 +134,9 @@ bloecke = [
      'notieren, wann das Feature als fertig gilt. Je konkreter das Akzeptanzkriterium, desto schneller die Umsetzung.'),
     ('Priorität',
      'Hoch = dringend für den Betrieb · Mittel = wichtig, aber zeitunkritisch · Niedrig = Nice-to-have.'),
-    ('Status (wird von der Entwicklung gepflegt)',
-     'Offen → In Prüfung (Aufwand wird bewertet) → Umgesetzt (nach Auslieferung) bzw. Abgelehnt (mit Begründung in der letzten Spalte).'),
+    ('Status & Ziel-Version (wird von der Entwicklung gepflegt)',
+     'Offen → In Prüfung (Aufwand wird bewertet) → Umgesetzt (nach Auslieferung) bzw. Abgelehnt (mit Begründung in der letzten Spalte). '
+     'Sobald ein Punkt eingeplant ist, trägt die Entwicklung die geplante Auslieferung in der Spalte „Ziel-Version“ ein (z. B. v1.24).'),
     ('UAT – Abnahme testen',
      'Nach Umsetzung im Portal gegen das Akzeptanzkriterium testen. Ergebnis in der Spalte '
      '„Ergebnis im Test / Bemerkung“ festhalten: „OK“ oder Fehlerbeschreibung mit Schritten zum Nachvollziehen. '
@@ -156,7 +157,7 @@ for titel, text in bloecke:
     zeile += 2
 
 wa.merge_cells(f'B{zeile}:C{zeile}')
-c = wa.cell(row=zeile, column=2, value='Aktueller Portal-Stand: v1.21 (Live-Stammdaten importiert)')
+c = wa.cell(row=zeile, column=2, value='Aktueller Portal-Stand: v1.23 (Nebenkostenabrechnung als PDF)')
 c.font = Font(size=9, italic=True, color='94A3B8')
 
 out = 'UAT-Featureliste Mieterportal.xlsx'
diff --git a/server/package-lock.json b/server/package-lock.json
index ddfc2ab..37c5c20 100644
--- a/server/package-lock.json
+++ b/server/package-lock.json
@@ -10,12 +10,22 @@
       "dependencies": {
         "express": "^4.21.2",
         "multer": "^2.0.2",
+        "pdfkit": "^0.15.2",
         "pg": "^8.13.1"
       },
       "engines": {
         "node": ">=20"
       }
     },
+    "node_modules/@swc/helpers": {
+      "version": "0.3.17",
+      "resolved": "https://registry.npmjs.org/@swc/helpers/-/helpers-0.3.17.tgz",
+      "integrity": "sha512-tb7Iu+oZ+zWJZ3HJqwx8oNwSDIU440hmVMDPhpACWQWnrZHK99Bxs70gT1L2dnr5Hg50ZRWEFkQCAnOVVV0z1Q==",
+      "license": "MIT",
+      "dependencies": {
+        "tslib": "^2.4.0"
+      }
+    },
     "node_modules/accepts": {
       "version": "1.3.8",
       "resolved": "https://registry.npmjs.org/accepts/-/accepts-1.3.8.tgz",
@@ -35,12 +45,63 @@
       "integrity": "sha512-klpgFSWLW1ZEs8svjfb7g4qWY0YS5imI82dTg+QahUvJ8YqAY0P10Uk8tTyh9ZGuYEZEMaeJYCF5BFuX552hsw==",
       "license": "MIT"
     },
+    "node_modules/array-buffer-byte-length": {
+      "version": "1.0.2",
+      "resolved": "https://registry.npmjs.org/array-buffer-byte-length/-/array-buffer-byte-length-1.0.2.tgz",
+      "integrity": "sha512-LHE+8BuR7RYGDKvnrmcuSq3tDcKv9OFEXQt/HpbZhY7V6h0zlUXutnAD82GiFx9rdieCMjkvtcsPqBwgUl1Iiw==",
+      "license": "MIT",
+      "dependencies": {
+        "call-bound": "^1.0.3",
+        "is-array-buffer": "^3.0.5"
+      },
+      "engines": {
+        "node": ">= 0.4"
+      },
+      "funding": {
+        "url": "https://github.com/sponsors/ljharb"
+      }
+    },
     "node_modules/array-flatten": {
       "version": "1.1.1",
       "resolved": "https://registry.npmjs.org/array-flatten/-/array-flatten-1.1.1.tgz",
       "integrity": "sha512-PCVAQswWemu6UdxsDFFX/+gVeYqKAod3D3UVm91jHwynguOwAvYPhx8nNlM++NqRcK6CxxpUafjmhIdKiHibqg==",
       "license": "MIT"
     },
+    "node_modules/available-typed-arrays": {
+      "version": "1.0.7",
+      "resolved": "https://registry.npmjs.org/available-typed-arrays/-/available-typed-arrays-1.0.7.tgz",
+      "integrity": "sha512-wvUjBtSGN7+7SjNpq/9M2Tg350UZD3q62IFZLbRAR1bSMlCo1ZaeW+BJ+D090e4hIIZLBcTDWe4Mh4jvUDajzQ==",
+      "license": "MIT",
+      "dependencies": {
+        "possible-typed-array-names": "^1.0.0"
+      },
+      "engines": {
+        "node": ">= 0.4"
+      },
+      "funding": {
+        "url": "https://github.com/sponsors/ljharb"
+      }
+    },
+    "node_modules/base64-js": {
+      "version": "1.5.1",
+      "resolved": "https://registry.npmjs.org/base64-js/-/base64-js-1.5.1.tgz",
+      "integrity": "sha512-AKpaYlHn8t4SVbOHCy+b5+KKgvR4vrsD8vbvrbiQJps7fKDTkjkDry6ji0rUJjC0kzbNePLwzxq8iypo41qeWA==",
+      "funding": [
+        {
+          "type": "github",
+          "url": "https://github.com/sponsors/feross"
+        },
+        {
+          "type": "patreon",
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+        "available-typed-arrays": "^1.0.7",
+        "call-bind": "^1.0.9",
+        "call-bound": "^1.0.4",
+        "for-each": "^0.3.5",
+        "get-proto": "^1.0.1",
+        "gopd": "^1.2.0",
+        "has-tostringtag": "^1.0.2"
+      },
+      "engines": {
+        "node": ">= 0.4"
+      },
+      "funding": {
+        "url": "https://github.com/sponsors/ljharb"
+      }
+    },
     "node_modules/xtend": {
       "version": "4.0.2",
       "resolved": "https://registry.npmjs.org/xtend/-/xtend-4.0.2.tgz",
diff --git a/server/package.json b/server/package.json
index 1e05b5e..8c0ba32 100644
--- a/server/package.json
+++ b/server/package.json
@@ -13,6 +13,7 @@
   "dependencies": {
     "express": "^4.21.2",
     "multer": "^2.0.2",
+    "pdfkit": "^0.15.2",
     "pg": "^8.13.1"
   }
 }
diff --git a/server/src/abrechnung.js b/server/src/abrechnung.js
new file mode 100644
index 0000000..eb8a4d6
--- /dev/null
+++ b/server/src/abrechnung.js
@@ -0,0 +1,245 @@
+/** Nebenkostenabrechnung als PDF (v1.23).
+ *
+ * Erzeugt pro Wohnung und Abrechnungsjahr eine PDF-Abrechnung direkt aus
+ * dem Kosten- und Zählerstandsmodul:
+ *   - umlagefähige, hausweite Kosten → Verteilung nach Wohnflächenanteil
+ *   - umlagefähige, wohnungsbezogene Kosten → voll der Wohnung
+ *   - Abzug der Nebenkosten-Vorauszahlung (Warmmiete − Kaltmiete) × 12
+ *   - Anlage: Zählerstände der Wohnung (Stand + Datum)
+ * Das PDF landet im Upload-Verzeichnis und wird als Dokument
+ * („Nebenkostenabrechnung") der Wohnung zugeordnet – erneutes Erzeugen
+ * für dieselbe Wohnung + Jahr ersetzt Datei und Dokument.
+ */
+
+const fs = require('fs')
+const path = require('path')
+const PDFDocument = require('pdfkit')
+
+const UPLOAD_DIR = process.env.UPLOAD_DIR || path.join(__dirname, '..', 'uploads')
+const FARBE_DUNKEL = '#22333b'
+const FARBE_AKZENT = '#f59e0b'
+const FARBE_SOFT = '#64748b'
+
+const eur = (n) =>
+  Number(n || 0).toLocaleString('de-DE', { minimumFractionDigits: 2, maximumFractionDigits: 2 }) + ' €'
+const zahl = (n) =>
+  Number(n || 0).toLocaleString('de-DE', { maximumFractionDigits: 2 })
+const dDatum = () => new Date().toLocaleDateString('de-DE')
+
+/** Sammelt alle Positionen und Zahlen für Wohnung + Jahr. */
+async function abrechnungsDaten(pool, unitId, jahr) {
+  const { rows: einheiten } = await pool.query('SELECT * FROM units WHERE id = $1', [unitId])
+  if (!einheiten.length) throw Object.assign(new Error('Wohnung nicht gefunden.'), { status: 404 })
+  const einheit = einheiten[0]
+
+  const { rows: hausEinheiten } = await pool.query(
+    'SELECT * FROM units WHERE building = $1', [einheit.building],
+  )
+  const hausFlaeche = hausEinheiten.reduce((s, u) => s + Number(u.size || 0), 0)
+  const anteil = hausFlaeche > 0 ? Number(einheit.size || 0) / hausFlaeche : 0
+
+  const { rows: kosten } = await pool.query(
+    `SELECT * FROM costs WHERE building = $1 AND jahr = $2 AND umlegbar = TRUE
+       AND (unit_id = $3 OR unit_id IS NULL) ORDER BY kostenart`,
+    [einheit.building, jahr, einheit.id],
+  )
+  const positionen = []
+  for (const k of kosten) {
+    const wohnungsAnteil = k.unit_id
+      ? Number(k.betrag) // wohnungsbezogen: voller Betrag
+      : Number(k.betrag) * anteil // hausweit: nach Wohnflächenanteil
+    positionen.push({
+      kostenart: k.kostenart,
+      notiz: k.notiz,
+      hausGesamt: k.unit_id ? null : Number(k.betrag),
+      verteilung: k.unit_id ? 'wohnungsbezogen' : `${zahl(einheit.size)} von ${zahl(hausFlaeche)} m²`,
+      betrag: wohnungsAnteil,
+    })
+  }
+  // Zusammenfassen nach Kostenart
+  const jeArt = new Map()
+  for (const p of positionen) {
+    const alt = jeArt.get(p.kostenart) || { ...p, betrag: 0, hausGesamt: p.hausGesamt }
+    alt.betrag += p.betrag
+    if (p.hausGesamt !== null) alt.hausGesamt = (alt.hausGesamt || 0) + p.hausGesamt
+    jeArt.set(p.kostenart, alt)
+  }
+
+  const summe = [...jeArt.values()].reduce((s, p) => s + p.betrag, 0)
+  const vorauszahlung = (Number(einheit.warm_rent) - Number(einheit.cold_rent)) * 12
+  const differenz = summe - vorauszahlung
+
+  const { rows: zaehler } = await pool.query(
+    `SELECT nummer, art, stand, stand_am FROM meters WHERE unit_id = $1 ORDER BY art, nummer`,
+    [einheit.id],
+  )
+  return { einheit, jahr, positionen: [...jeArt.values()], summe, vorauszahlung, differenz, zaehler }
+}
+
+/** Zeichnet das PDF und liefert den Dateinamen (im UPLOAD_DIR). */
+async function bauePdf(daten) {
+  const { einheit, jahr, positionen, summe, vorauszahlung, differenz, zaehler } = daten
+  const dateiName = `ab-${einheit.id}-${jahr}.pdf`
+  const vollerPfad = path.join(UPLOAD_DIR, dateiName)
+
+  await new Promise((resolve, reject) => {
+    const doc = new PDFDocument({ size: 'A4', margin: 50, info: {
+      Title: `Nebenkostenabrechnung ${jahr} – ${einheit.building}, Whg. ${einheit.number}`,
+      Author: 'Hinterstein Immobilien',
+    } })
+    const strom = fs.createWriteStream(vollerPfad)
+    strom.on('finish', resolve)
+    strom.on('error', reject)
+    doc.pipe(strom)
+
+    const breite = doc.page.width - 100 // nutzbare Breite
+    let y = doc.y
+
+    // ── Kopf ──
+    doc.font('Helvetica-Bold').fontSize(16).fillColor(FARBE_DUNKEL)
+    doc.text('Hinterstein Immobilien', 50, y)
+    doc.font('Helvetica').fontSize(9).fillColor(FARBE_SOFT)
+    doc.text('Nebenkostenabrechnung', 50, y + 20, { align: 'right', width: breite })
+    doc.moveTo(50, y + 36).lineTo(50 + breite, y + 36).lineWidth(1.5).strokeColor(FARBE_AKZENT).stroke()
+    y += 50
+
+    doc.font('Helvetica-Bold').fontSize(13).fillColor(FARBE_DUNKEL)
+    doc.text(`Nebenkostenabrechnung ${jahr}`, 50, y)
+    y += 22
+    doc.font('Helvetica').fontSize(10).fillColor('#0f172a')
+    doc.text(`Abrechnungszeitraum: 01.01.${jahr} – 31.12.${jahr}`, 50, y)
+    y += 16
+    doc.text(`Objekt: ${einheit.building} · Wohnung ${einheit.number} · ${zahl(einheit.size)} m²`, 50, y)
+    y += 16
+    doc.text(`Mieter: ${einheit.tenant || '–'}`, 50, y)
+    y += 16
+    doc.text(`Erstellt am ${dDatum()}`, 50, y)
+    y += 26
+
+    // ── Kostenpositionen ──
+    doc.font('Helvetica-Bold').fontSize(11).fillColor(FARBE_DUNKEL)
+    doc.text('Umlagefähige Betriebskosten', 50, y)
+    y += 18
+
+    const spalten = { art: 50, gesamt: 300, schluessel: 390, betrag: 480 }
+    doc.font('Helvetica-Bold').fontSize(8.5).fillColor(FARBE_SOFT)
+    doc.text('KOSTENART', spalten.art, y)
+    doc.text('HAUS GESAMT', spalten.gesamt, y, { width: 85, align: 'right' })
+    doc.text('VERTEILUNG', spalten.schluessel, y)
+    doc.text('IHRE KOSTEN', spalten.betrag, y, { width: 65, align: 'right' })
+    y += 6
+    doc.moveTo(50, y).lineTo(50 + breite, y).lineWidth(0.5).strokeColor('#cbd5e1').stroke()
+    y += 12
+
+    doc.font('Helvetica').fontSize(9.5).fillColor('#0f172a')
+    for (const p of positionen) {
+      if (y > 730) { doc.addPage(); y = 60 }
+      doc.text(p.kostenart, spalten.art, y, { width: 240 })
+      doc.text(p.hausGesamt !== null ? eur(p.hausGesamt) : '–', spalten.gesamt, y, { width: 85, align: 'right' })
+      doc.fillColor(FARBE_SOFT).text(p.verteilung, spalten.schluessel, y, { width: 85 })
+      doc.fillColor('#0f172a').text(eur(p.betrag), spalten.betrag, y, { width: 65, align: 'right' })
+      y += 18
+    }
+    y += 2
+    doc.moveTo(50, y).lineTo(50 + breite, y).lineWidth(0.5).strokeColor('#cbd5e1').stroke()
+    y += 14
+
+    // ── Summenblock ──
+    const zeile = (label, wert, fett, farbe) => {
+      doc.font(fett ? 'Helvetica-Bold' : 'Helvetica').fontSize(10).fillColor(farbe || '#0f172a')
+      doc.text(label, 50, y, { width: 400 })
+      doc.text(wert, 430, y, { width: 115, align: 'right' })
+      y += 17
+    }
+    zeile('Summe umlagefähige Kosten', eur(summe), true)
+    zeile(`Nebenkostenvorauszahlung (${eur(Number(einheit.warm_rent) - Number(einheit.cold_rent))}/Monat × 12)`, '- ' + eur(vorauszahlung))
+    y += 4
+    doc.moveTo(320, y - 4).lineTo(545, y - 4).lineWidth(0.5).strokeColor('#cbd5e1').stroke()
+    const nachzahlung = differenz > 0
+    zeile(
+      nachzahlung ? 'Nachzahlung' : 'Erstattung',
+      (nachzahlung ? '+ ' : '- ') + eur(Math.abs(differenz)),
+      true,
+      nachzahlung ? '#b91c1c' : '#047857',
+    )
+    y += 14
+
+    // ── Anlage Zählerstände ──
+    if (zaehler.length) {
+      if (y > 640) { doc.addPage(); y = 60 }
+      doc.font('Helvetica-Bold').fontSize(11).fillColor(FARBE_DUNKEL)
+      doc.text('Anlage: Zählerstände der Wohnung', 50, y)
+      y += 16
+      doc.font('Helvetica-Bold').fontSize(8.5).fillColor(FARBE_SOFT)
+      doc.text('ZÄHLERART', 50, y)
+      doc.text('NUMMER', 160, y)
+      doc.text('STAND', 330, y, { width: 90, align: 'right' })
+      doc.text('STAND VOM', 440, y, { width: 105, align: 'right' })
+      y += 6
+      doc.moveTo(50, y).lineTo(50 + breite, y).lineWidth(0.5).strokeColor('#cbd5e1').stroke()
+      y += 12
+      doc.font('Helvetica').fontSize(9.5).fillColor('#0f172a')
+      for (const z of zaehler) {
+        if (y > 730) { doc.addPage(); y = 60 }
+        doc.text(z.art, 50, y)
+        doc.text(z.nummer, 160, y, { width: 150 })
+        doc.text(zahl(z.stand), 330, y, { width: 90, align: 'right' })
+        doc.text(z.stand_am || '–', 440, y, { width: 105, align: 'right' })
+        y += 18
+      }
+      y += 10
+      doc.font('Helvetica').fontSize(8).fillColor(FARBE_SOFT)
+      doc.text('Hinweis: Verbrauchskosten (z. B. Wasser) sind im Abrechnungszeitraum in den o. g. Kostenarten enthalten.', 50, y, { width: breite })
+      y += 12
+    }
+
+    // ── Fußzeile ──
+    doc.font('Helvetica').fontSize(8).fillColor(FARBE_SOFT)
+    doc.text(
+      'Hinterstein Immobilien · Diese Abrechnung wurde automatisch aus dem Mieterportal erzeugt (Kosten- und Zählerstandsmodul).',
+      50, Math.max(y + 8, 770), { width: breite },
+    )
+
+    doc.end()
+  })
+  return dateiName
+}
+
+/** Erzeugt die Abrechnung: PDF + Dokumenten-Eintrag (ersetzt vorhandene). */
+async function erzeugeAbrechnung(pool, unitId, jahr) {
+  const daten = await abrechnungsDaten(pool, unitId, jahr)
+  const { einheit } = daten
+  const dateiName = await bauePdf(daten)
+  const groesseBytes = fs.statSync(path.join(UPLOAD_DIR, dateiName)).size
+  const groesse = groesseBytes > 1024
+    ? `${zahl(groesseBytes / 1024)} KB`
+    : `${groesseBytes} B`
+  const titel = `Nebenkostenabrechnung ${jahr} – ${einheit.building}, Whg. ${einheit.number}`
+
+  const { rows: vorhanden } = await pool.query(
+    'SELECT * FROM documents WHERE title = $1 AND unit_id = $2', [titel, einheit.id],
+  )
+  let dokument
+  if (vorhanden.length) {
+    const alt = vorhanden[0].file_path
+    if (alt && alt !== dateiName) {
+      await fs.promises.unlink(path.join(UPLOAD_DIR, alt)).catch(() => {})
+    }
+    const { rows } = await pool.query(
+      `UPDATE documents SET file_name = $1, file_path = $2, size = $3, date = $4, category = 'Nebenkostenabrechnung'
+       WHERE id = $5 RETURNING *`,
+      [titel, dateiName, groesse, dDatum(), vorhanden[0].id],
+    )
+    dokument = rows[0]
+  } else {
+    const { rows } = await pool.query(
+      `INSERT INTO documents (id, unit_id, title, category, size, date, file_name, file_path)
+       VALUES ($1,$2,$3,'Nebenkostenabrechnung',$4,$5,$6,$7) RETURNING *`,
+      [`d-ab-${einheit.id}-${jahr}`, einheit.id, titel, groesse, dDatum(), titel, dateiName],
+    )
+    dokument = rows[0]
+  }
+  return { dokument, daten }
+}
+
+module.exports = { erzeugeAbrechnung }
diff --git a/server/src/index.js b/server/src/index.js
index 6eb822a..1e7dd53 100644
--- a/server/src/index.js
+++ b/server/src/index.js
@@ -14,6 +14,7 @@ const multer = require('multer')
 const { pool, init, sessionsAufraeumen } = require('./db')
 const { seed, seedeZaehler, seedeHaeuser, seedeKosten } = require('./seed')
 const mail = require('./mail')
+const { erzeugeAbrechnung } = require('./abrechnung')
 
 const PORT = Number(process.env.PORT || 3000)
 const SESSION_DAUER_MS = 8 * 60 * 60 * 1000
@@ -1364,6 +1365,24 @@ app.post('/api/ki-antwort', async (req, res, next) => {
   } catch (e) { next(e) }
 })
 
+// ── Nebenkostenabrechnung als PDF (v1.23) ─────────────────────
+app.post('/api/abrechnungen', auth, adminOnly, async (req, res, next) => {
+  try {
+    const unitId = String((req.body || {}).unitId || '')
+    const jahr = Number((req.body || {}).jahr)
+    if (!unitId || !Number.isInteger(jahr) || jahr < 2000 || jahr > 2100)
+      return res.status(400).json({ fehler: 'Wohnung und gültiges Jahr erforderlich.' })
+    const { dokument, daten } = await erzeugeAbrechnung(pool, unitId, jahr)
+    console.log(`[abrechnung] ${dokument.title} erzeugt (${dokument.size})`)
+    res.json({ dokument: mapDocument(dokument), zusammenfassung: {
+      summe: daten.summe, vorauszahlung: daten.vorauszahlung, differenz: daten.differenz,
+    } })
+  } catch (e) {
+    if (e.status) return res.status(e.status).json({ fehler: e.message })
+    next(e)
+  }
+})
+
 // ── Fehlerbehandlung ─────────────────────────────────────────
 app.use((err, _req, res, _next) => {
   console.error('[api]', err)
diff --git a/src/pages/Kosten.tsx b/src/pages/Kosten.tsx
index 8eb1c07..403fc0a 100644
--- a/src/pages/Kosten.tsx
+++ b/src/pages/Kosten.tsx
@@ -1,5 +1,5 @@
 import { useMemo, useState } from 'react'
-import { Calculator, Receipt, ReceiptText, PiggyBank, Plus, Pencil, Trash2, Coins, FileScan, Check, ExternalLink, ScanSearch } from 'lucide-react'
+import { Calculator, Receipt, ReceiptText, PiggyBank, Plus, Pencil, Trash2, Coins, FileScan, Check, ExternalLink, ScanSearch, FileDown, Landmark } from 'lucide-react'
 import { Button } from '@/components/ui/button'
 import { Badge } from '@/components/ui/badge'
 import { Input } from '@/components/ui/input'
@@ -193,6 +193,115 @@ function KostenDialog({ position, vorbefuellung, onGespeichert, triggerLabel }:
   )
 }
 
+/** Nebenkostenabrechnung als PDF erzeugen (nur Verwaltung, v1.23). */
+function AbrechnungDialog() {
+  const { units, erzeugeAbrechnung } = useStore()
+  const [open, setOpen] = useState(false)
+  const [einheit, setEinheit] = useState(units[0]?.id ?? '')
+  const [jahr, setJahr] = useState(String(new Date().getFullYear()))
+  const [sende, setSende] = useState(false)
+  const [fehler, setFehler] = useState<string | null>(null)
+  const [ergebnis, setErgebnis] = useState<{
+    dokumentId: string
+    zusammenfassung: { summe: number; vorauszahlung: number; differenz: number }
+  } | null>(null)
+
+  const submit = async () => {
+    if (!einheit || sende) return
+    setSende(true)
+    setFehler(null)
+    setErgebnis(null)
+    const r = await erzeugeAbrechnung(einheit, Number(jahr))
+    setSende(false)
+    if (r.fehler) return setFehler(r.fehler)
+    if (r.dokument && r.zusammenfassung) {
+      setErgebnis({ dokumentId: r.dokument.id, zusammenfassung: r.zusammenfassung })
+    }
+  }
+
+  return (
+    <Dialog open={open} onOpenChange={setOpen}>
+      <DialogTrigger asChild>
+        <Button variant="outline" className="gap-2">
+          <FileDown className="h-4 w-4" /> Abrechnung erzeugen
+        </Button>
+      </DialogTrigger>
+      <DialogContent>
+        <DialogHeader>
+          <DialogTitle>Nebenkostenabrechnung als PDF</DialogTitle>
+        </DialogHeader>
+        <div className="space-y-4">
+          <p className="text-sm text-slate-500">
+            Erstellt die Abrechnung direkt aus dem Kosten- und Zählerstandsmodul:
+            umlegbare Kosten des Hauses werden nach Wohnflächenanteil verteilt,
+            die Nebenkostenvorauszahlung (Warm- − Kaltmiete × 12) wird abgezogen.
+            Das PDF landet im Dokumentenmodul der Wohnung.
+          </p>
+          <div className="grid gap-4 sm:grid-cols-2">
+            <div className="space-y-1.5">
+              <Label>Wohnung</Label>
+              <Select value={einheit} onValueChange={setEinheit}>
+                <SelectTrigger>
+                  <SelectValue placeholder="Wohnung wählen" />
+                </SelectTrigger>
+                <SelectContent>
+                  {units.map((u) => (
+                    <SelectItem key={u.id} value={u.id}>
+                      {u.building}, Whg. {u.number}
+                    </SelectItem>
+                  ))}
+                </SelectContent>
+              </Select>
+            </div>
+            <div className="space-y-1.5">
+              <Label htmlFor="ab-jahr">Abrechnungsjahr</Label>
+              <Input id="ab-jahr" inputMode="numeric" value={jahr} onChange={(e) => setJahr(e.target.value)} />
+            </div>
+          </div>
+          {fehler && <p className="text-sm font-medium text-red-600">{fehler}</p>}
+          {ergebnis && (
+            <div className="rounded-xl border border-emerald-200 bg-emerald-50 p-4 text-sm dark:border-emerald-900 dark:bg-emerald-950">
+              <div className="flex items-center gap-2 font-semibold text-emerald-800 dark:text-emerald-300">
+                <Check className="h-4 w-4" /> Abrechnung erzeugt
+              </div>
+              <div className="mt-2 grid grid-cols-3 gap-2 text-center">
+                <div>
+                  <div className="text-xs text-slate-500">Kosten</div>
+                  <div className="font-semibold">{fmtEUR.format(ergebnis.zusammenfassung.summe)}</div>
+                </div>
+                <div>
+                  <div className="text-xs text-slate-500">Vorauszahlung</div>
+                  <div className="font-semibold">{fmtEUR.format(ergebnis.zusammenfassung.vorauszahlung)}</div>
+                </div>
+                <div>
+                  <div className="text-xs text-slate-500">
+                    {ergebnis.zusammenfassung.differenz > 0 ? 'Nachzahlung' : 'Erstattung'}
+                  </div>
+                  <div className={`font-semibold ${ergebnis.zusammenfassung.differenz > 0 ? 'text-red-600' : 'text-emerald-600'}`}>
+                    {fmtEUR.format(Math.abs(ergebnis.zusammenfassung.differenz))}
+                  </div>
+                </div>
+              </div>
+              <a
+                href={`/api/documents/${ergebnis.dokumentId}/download`}
+                className="mt-3 inline-flex items-center gap-1.5 text-sm font-semibold text-emerald-700 underline-offset-2 hover:underline dark:text-emerald-300"
+              >
+                <Landmark className="h-4 w-4" /> PDF herunterladen
+              </a>
+            </div>
+          )}
+        </div>
+        <DialogFooter>
+          <Button variant="outline" onClick={() => setOpen(false)}>Schließen</Button>
+          <Button onClick={submit} disabled={!einheit || !jahr.trim() || sende} className="gap-2">
+            <FileDown className="h-4 w-4" /> {sende ? 'Erzeuge PDF …' : ergebnis ? 'Erneut erzeugen' : 'PDF erzeugen'}
+          </Button>
+        </DialogFooter>
+      </DialogContent>
+    </Dialog>
+  )
+}
+
 /** Eingegangene SparkReceipt-Belege (nur Verwaltung). */
 function BelegeListe() {
   const { belege, setBelegZugeordnet, analysiereBeleg, units } = useStore()
@@ -414,7 +523,12 @@ export default function Kosten() {
               : 'Umlegbare und nicht umlegbare Kosten nach Haus und Wohnung – Grundlage für die Nebenkostenabrechnung'}
           </p>
         </div>
-        {role === 'admin' && tab === 'kosten' && <KostenDialog />}
+        {role === 'admin' && tab === 'kosten' && (
+          <div className="flex flex-wrap gap-2">
+            <KostenDialog />
+            <AbrechnungDialog />
+          </div>
+        )}
       </div>
 
       {role === 'admin' && (
diff --git a/src/store/store.tsx b/src/store/store.tsx
index 172a043..cee8759 100644
--- a/src/store/store.tsx
+++ b/src/store/store.tsx
@@ -174,6 +174,12 @@ interface Store extends Bootstrap {
   deleteKosten: (id: string) => Promise<string | null>
   // ── Belege (SparkReceipt-Import; Verwaltung ordnet zu) ──
   setBelegZugeordnet: (id: string, zugeordnet: boolean) => Promise<string | null>
+  // ── Nebenkostenabrechnung als PDF (v1.23) ─────────────────
+  erzeugeAbrechnung: (unitId: string, jahr: number) => Promise<{
+    fehler: string | null
+    dokument?: DocumentItem
+    zusammenfassung?: { summe: number; vorauszahlung: number; differenz: number }
+  }>
   /** Beleg erneut per OCR analysieren und Zuordnung aktualisieren. */
   analysiereBeleg: (id: string) => Promise<string | null>
 }
@@ -509,6 +515,23 @@ export function StoreProvider({ children }: { children: ReactNode }) {
         return fehlerNachricht(e)
       }
     },
+    // ── Nebenkostenabrechnung (v1.23) ─────────────────────────
+    async erzeugeAbrechnung(unitId, jahr) {
+      try {
+        const r = await apiPost<{ dokument: DocumentItem; zusammenfassung: { summe: number; vorauszahlung: number; differenz: number } }>(
+          '/api/abrechnungen', { unitId, jahr },
+        )
+        setDaten((d) => ({
+          ...d,
+          documents: d.documents.some((x) => x.id === r.dokument.id)
+            ? d.documents.map((x) => (x.id === r.dokument.id ? r.dokument : x))
+            : [...d.documents, r.dokument],
+        }))
+        return { fehler: null, dokument: r.dokument, zusammenfassung: r.zusammenfassung }
+      } catch (e) {
+        return { fehler: fehlerNachricht(e) }
+      }
+    },
   }), [daten, bereit, me, role, meineEinheit, ladeAlles])
 
   return <StoreContext.Provider value={value}>{children}</StoreContext.Provider>