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) });