Pub 225 Compliance

server/routes/disposals.js

@@ -3,6 +3,7 @@ const { requireCapability } = require('../middleware/auth');
 const {
   deleteAdjustment,
   previewDisposal,
+  previewSection280fRecapture,
   recordAdjustment,
   recordDisposal,
   reverseDisposal
@@ -16,6 +17,13 @@ router.post('/assets/:id/disposal/preview', (req, res) => {
   return res.json({ preview });
 });
 
+// §280F recapture preview if this listed/passenger asset's business use drops to ≤50% in the given year.
+router.get('/assets/:id/section-280f-recapture', (req, res) => {
+  const result = previewSection280fRecapture(req.params.id, { book: req.query.book, year: req.query.year });
+  if (!result) return res.status(404).json({ error: 'Asset not found' });
+  return res.json({ recapture: result });
+});
+
 router.post('/assets/:id/disposals', requireCapability('finance.manage'), (req, res) => {
   const result = recordDisposal(req.params.id, req.body, req.user.id);
   if (!result) return res.status(404).json({ error: 'Asset not found' });

server/routes/reference.js

@@ -7,6 +7,7 @@ const assetClasses = require('../services/assetClasses');
 const zones = require('../services/zones');
 const section179Limits = require('../services/section179Limits');
 const section280fLimits = require('../services/section280fLimits');
+const shortTaxYear = require('../services/shortTaxYear');
 
 const router = express.Router();
 
@@ -96,6 +97,24 @@ router.delete('/section-280f-limits/:year', requireCapability('config.manage'),
   return res.status(204).end();
 });
 
+// Short tax years (per company) — prorate that year's MACRS depreciation.
+router.get('/short-tax-years', (req, res) => {
+  res.json({ years: shortTaxYear.list(req.companyId) });
+});
+
+router.post('/short-tax-years', requireCapability('config.manage'), (req, res, next) => {
+  try {
+    res.status(201).json({ year: shortTaxYear.save(req.companyId, req.body, req.user.id) });
+  } catch (error) {
+    next(error);
+  }
+});
+
+router.delete('/short-tax-years/:year', requireCapability('config.manage'), (req, res) => {
+  if (!shortTaxYear.remove(req.companyId, req.params.year, req.user.id)) return res.status(404).json({ error: '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) => {