Pub 946 Compliance

server/routes/books.js

@@ -6,6 +6,7 @@ const { exportReport } = require('../services/reportExport');
 const { rowsFromImport, extensionForUpload } = require('../services/importExport');
 const glEntries = require('../services/glEntries');
 const glAccounts = require('../services/glAccounts');
+const section179Limitation = require('../services/section179Limitation');
 
 const upload = multer({ storage: multer.memoryStorage(), limits: { fileSize: 16 * 1024 * 1024 } });
 const router = express.Router();
@@ -79,6 +80,19 @@ router.delete('/gl-accounts/:id', ledgerEditor, (req, res) => {
   return res.status(204).end();
 });
 
+// §179 return-level taxable-income limitation + carryover (per company + book + year).
+router.get('/section-179/limitation', ledgerReader, (req, res) => {
+  const book = req.query.book || 'FEDERAL';
+  const year = Number(req.query.year) || new Date().getFullYear();
+  res.json({ summary: section179Limitation.summary(req.companyId, book, year, req.query.taxable_income) });
+});
+
+router.put('/section-179/limitation', ledgerEditor, (req, res) => {
+  const book = req.body.book || 'FEDERAL';
+  const year = Number(req.body.year) || new Date().getFullYear();
+  res.json({ summary: section179Limitation.save(req.companyId, book, year, req.body.taxable_income, req.user.id) });
+});
+
 // GL posting defaults (the fallback accounts the ledgers post to).
 router.get('/gl-account-defaults', ledgerReader, (req, res) => {
   res.json({ defaults: glAccounts.getDefaults(req.companyId) });

server/routes/reference.js

@@ -6,6 +6,7 @@ const companies = require('../services/companies');
 const assetClasses = require('../services/assetClasses');
 const zones = require('../services/zones');
 const section179Limits = require('../services/section179Limits');
+const section280fLimits = require('../services/section280fLimits');
 
 const router = express.Router();
 
@@ -67,6 +68,34 @@ router.delete('/section-179-limits/:year', requireCapability('config.manage'), (
   return res.status(204).end();
 });
 
+// §280F passenger-automobile depreciation caps (indexed yearly; user-managed).
+router.get('/section-280f-limits', (req, res) => {
+  res.json({ limits: section280fLimits.list() });
+});
+
+router.post('/section-280f-limits', requireCapability('config.manage'), (req, res, next) => {
+  try {
+    res.status(201).json({ limit: section280fLimits.createLimit(req.body, req.user.id) });
+  } catch (error) {
+    next(error);
+  }
+});
+
+router.put('/section-280f-limits/:year', requireCapability('config.manage'), (req, res, next) => {
+  try {
+    const limit = section280fLimits.updateLimit(req.params.year, req.body, req.user.id);
+    if (!limit) return res.status(404).json({ error: 'Limit not found' });
+    return res.json({ limit });
+  } catch (error) {
+    return next(error);
+  }
+});
+
+router.delete('/section-280f-limits/:year', requireCapability('config.manage'), (req, res) => {
+  if (!section280fLimits.deleteLimit(req.params.year, req.user.id)) return res.status(404).json({ error: 'Limit not found' });
+  return res.status(204).end();
+});
+
 // Asset class catalog (seeded from the IRS tables, then user-managed). GET is reference
 // data used by the category picker; mutations require config.manage.
 router.get('/asset-classes', (req, res) => {