Bump version to 1.17.8

- Feat: Verbrauchsauswertung – Ablesung korrigieren (Datum, Zählerstand, Korrekturnotiz) und löschen direkt aus der Tabelle (manage_kleingarten) - Feat: Inventarverwaltung – Gegenstände erfassen, bearbeiten, löschen; Ausleihe und Rückgabe je Mitglied mit Notiz und Fälligkeitsdatum tracken; Export/Import integriert (InventoryRepository, Schema, Validator, DataTransfer) - Feat: Jahresabrechnung Sperrstatus – Festschreiben/Freigeben mit serverseitiger Prüfung aller Schreibzugriffe auf Kosten und Preise
2026-04-19 21:59:40 +02:00
parent bc89452b5e
commit 6aa31147df
27 changed files with 1219 additions and 21 deletions
--- a/includes/Admin/Admin.php
+++ b/includes/Admin/Admin.php
@@ -14,6 +14,7 @@ use KGV\VereinManager\Repositories\ChatRepository;
 use KGV\VereinManager\Repositories\CostRepository;
 use KGV\VereinManager\Repositories\MeterReadingRepository;
 use KGV\VereinManager\Repositories\MeterRepository;
+use KGV\VereinManager\Repositories\InventoryRepository;
 use KGV\VereinManager\Repositories\ParcelRepository;
 use KGV\VereinManager\Repositories\SectionRepository;
 use KGV\VereinManager\Repositories\TenantRepository;
@@ -41,6 +42,7 @@ class Admin {
 	private $parcels;
 	private $meters;
 	private $readings;
+	private $inventory;
 	private $tenants;
 	private $assignments;
 	private $chat;
@@ -58,6 +60,7 @@ class Admin {
 		$this->parcels        = new ParcelRepository();
 		$this->meters         = new MeterRepository();
 		$this->readings       = new MeterReadingRepository();
+		$this->inventory      = new InventoryRepository();
 		$this->tenants        = new TenantRepository();
 		$this->assignments    = new AssignmentRepository();
 		$this->chat           = new ChatRepository();
@@ -106,6 +109,7 @@ class Admin {
 			add_submenu_page( 'kgvvm-dashboard', __( 'Sparten', KGVVM_TEXT_DOMAIN ), __( 'Sparten', KGVVM_TEXT_DOMAIN ), 'edit_sparten', 'kgvvm-sparten', array( $this, 'render_sections_page' ) );
 			add_submenu_page( 'kgvvm-dashboard', __( 'Parzellen', KGVVM_TEXT_DOMAIN ), __( 'Parzellen', KGVVM_TEXT_DOMAIN ), 'edit_parzellen', 'kgvvm-parzellen', array( $this, 'render_parcels_page' ) );
 			add_submenu_page( 'kgvvm-dashboard', __( 'Zähler', KGVVM_TEXT_DOMAIN ), __( 'Zähler', KGVVM_TEXT_DOMAIN ), 'edit_zaehler', 'kgvvm-zaehler', array( $this, 'render_meters_page' ) );
+			add_submenu_page( 'kgvvm-dashboard', __( 'Inventar', KGVVM_TEXT_DOMAIN ), __( 'Inventar', KGVVM_TEXT_DOMAIN ), $cap, 'kgvvm-inventory', array( $this, 'render_inventory_page' ) );
 			add_submenu_page( 'kgvvm-dashboard', __( 'Verbrauch', KGVVM_TEXT_DOMAIN ), __( 'Verbrauch', KGVVM_TEXT_DOMAIN ), $cap, 'kgvvm-consumption', array( $this, 'render_consumption_page' ) );
 			add_submenu_page( 'kgvvm-dashboard', __( 'Kosten', KGVVM_TEXT_DOMAIN ), __( 'Kosten', KGVVM_TEXT_DOMAIN ), $cap, 'kgvvm-costs', array( $this, 'render_costs_page' ) );
 			add_submenu_page( 'kgvvm-dashboard', __( 'Arbeitsstunden', KGVVM_TEXT_DOMAIN ), __( 'Arbeitsstunden', KGVVM_TEXT_DOMAIN ), $cap, 'kgvvm-arbeit', array( $this, 'render_work_page' ) );
@@ -234,6 +238,18 @@ class Admin {
 			case 'save_meter_reading':
 				$this->save_meter_reading();
 				break;
+			case 'correct_meter_reading':
+				$this->correct_meter_reading();
+				break;
+			case 'save_inventory_item':
+				$this->save_inventory_item();
+				break;
+			case 'borrow_inventory_item':
+				$this->borrow_inventory_item();
+				break;
+			case 'return_inventory_loan':
+				$this->return_inventory_loan();
+				break;
 			case 'save_settings':
 				$this->save_settings();
 				break;
@@ -252,6 +268,9 @@ class Admin {
 			case 'toggle_parcel_cost_assignment':
 				$this->toggle_parcel_cost_assignment();
 				break;
+			case 'set_statement_lock':
+				$this->set_statement_lock();
+				break;
 		}
 	}

@@ -296,6 +315,25 @@ class Admin {
 				$this->meters->delete( $id );
 				$this->redirect_with_notice( 'kgvvm-zaehler', 'success', __( 'Zähler wurde gelöscht.', KGVVM_TEXT_DOMAIN ) );
 				break;
+			case 'delete_meter_reading':
+				$this->require_cap( 'manage_kleingarten' );
+				if ( ! wp_verify_nonce( $nonce, 'kgvvm_delete_meter_reading_' . $id ) ) {
+					$this->redirect_with_notice( 'kgvvm-consumption', 'error', __( 'Der Löschvorgang wurde aus Sicherheitsgründen abgebrochen.', KGVVM_TEXT_DOMAIN ) );
+				}
+				$this->readings->delete( $id );
+				$this->redirect_with_notice( 'kgvvm-consumption', 'success', __( 'Die Ablesung wurde gelöscht.', KGVVM_TEXT_DOMAIN ) );
+				break;
+			case 'delete_inventory_item':
+				$this->require_cap( 'manage_kleingarten' );
+				if ( ! wp_verify_nonce( $nonce, 'kgvvm_delete_inventory_item_' . $id ) ) {
+					$this->redirect_with_notice( 'kgvvm-inventory', 'error', __( 'Der Löschvorgang für den Inventargegenstand wurde aus Sicherheitsgründen abgebrochen.', KGVVM_TEXT_DOMAIN ) );
+				}
+				if ( $this->inventory->has_open_loans( $id ) ) {
+					$this->redirect_with_notice( 'kgvvm-inventory', 'error', __( 'Der Inventargegenstand hat noch offene Ausleihen und kann nicht gelöscht werden.', KGVVM_TEXT_DOMAIN ) );
+				}
+				$this->inventory->delete( $id );
+				$this->redirect_with_notice( 'kgvvm-inventory', 'success', __( 'Inventargegenstand wurde gelöscht.', KGVVM_TEXT_DOMAIN ) );
+				break;
 			case 'delete_tenant':
 				$this->require_cap( 'edit_paechter' );
 				if ( ! wp_verify_nonce( $nonce, 'kgvvm_delete_tenant_' . $id ) ) {
@@ -316,6 +354,9 @@ class Admin {
 					$this->redirect_with_notice( 'kgvvm-costs', 'error', __( 'Der gewünschte Kostenposten wurde nicht gefunden.', KGVVM_TEXT_DOMAIN ), array( 'year' => $year ) );
 				}
 				$year = (int) $cost->entry_year;
+				if ( $this->costs->is_statement_locked( $year ) ) {
+					$this->redirect_with_notice( 'kgvvm-costs', 'error', __( 'Die Jahresabrechnung ist festgeschrieben. Änderungen sind erst nach erneuter Freigabe möglich.', KGVVM_TEXT_DOMAIN ), array( 'year' => $year ) );
+				}
 				$this->costs->delete_assignments_for_entry( $id );
 				$this->costs->delete( $id );
 				$this->redirect_with_notice( 'kgvvm-costs', 'success', __( 'Kostenposten wurde gelöscht.', KGVVM_TEXT_DOMAIN ), array( 'year' => $year ) );
@@ -660,6 +701,52 @@ class Admin {
 		$this->redirect_with_notice( $return_page, 'success', __( 'Die Ablesung wurde gespeichert.', KGVVM_TEXT_DOMAIN ), $return_args );
 	}

+	/**
+	 * Correct an existing meter reading (admin only).
+	 *
+	 * @return void
+	 */
+	private function correct_meter_reading() {
+		$this->require_cap( 'manage_kleingarten' );
+		check_admin_referer( 'kgvvm_correct_meter_reading' );
+
+		$id    = absint( isset( $_POST['reading_id'] ) ? $_POST['reading_id'] : 0 );
+		$value = isset( $_POST['reading_value'] ) ? (float) wp_unslash( $_POST['reading_value'] ) : null;
+		$date  = isset( $_POST['reading_date'] ) ? sanitize_text_field( wp_unslash( $_POST['reading_date'] ) ) : '';
+		$note  = isset( $_POST['note'] ) ? sanitize_textarea_field( wp_unslash( $_POST['note'] ) ) : '';
+
+		$return_args = array_filter(
+			array(
+				'section_id' => absint( isset( $_POST['section_id'] ) ? $_POST['section_id'] : 0 ),
+				'date_from'  => sanitize_text_field( wp_unslash( isset( $_POST['date_from'] ) ? $_POST['date_from'] : '' ) ),
+				'date_to'    => sanitize_text_field( wp_unslash( isset( $_POST['date_to'] ) ? $_POST['date_to'] : '' ) ),
+				'order'      => sanitize_key( wp_unslash( isset( $_POST['order'] ) ? $_POST['order'] : 'DESC' ) ),
+			),
+			static function( $v ) { return '' !== $v && 0 !== $v; }
+		);
+
+		$reading = $id ? $this->readings->find( $id ) : null;
+
+		if ( ! $reading ) {
+			$this->redirect_with_notice( 'kgvvm-consumption', 'error', __( 'Die Ablesung wurde nicht gefunden.', KGVVM_TEXT_DOMAIN ), $return_args );
+		}
+
+		if ( null === $value || '' === $date ) {
+			$this->redirect_with_notice( 'kgvvm-consumption', 'error', __( 'Bitte Zählerstand und Datum angeben.', KGVVM_TEXT_DOMAIN ), $return_args );
+		}
+
+		$this->readings->update_reading(
+			$id,
+			array(
+				'reading_value' => $value,
+				'reading_date'  => $date,
+				'note'          => $note,
+			)
+		);
+
+		$this->redirect_with_notice( 'kgvvm-consumption', 'success', __( 'Die Ablesung wurde korrigiert.', KGVVM_TEXT_DOMAIN ), $return_args );
+	}
+
 	/**
 	 * Save general settings.
 	 *
@@ -794,6 +881,10 @@ class Admin {
 			$this->redirect_with_notice( 'kgvvm-costs', 'error', $errors->get_error_message(), array( 'year' => $data['entry_year'] ) );
 		}

+		if ( $this->costs->is_statement_locked( (int) $data['entry_year'] ) ) {
+			$this->redirect_with_notice( 'kgvvm-costs', 'error', __( 'Die Jahresabrechnung ist festgeschrieben. Änderungen sind erst nach erneuter Freigabe möglich.', KGVVM_TEXT_DOMAIN ), array( 'year' => $data['entry_year'] ) );
+		}
+
 		if ( ! $this->costs->save_section_prices( $data ) ) {
 			$this->redirect_with_notice( 'kgvvm-costs', 'error', __( 'Die Preise für diese Sparte konnten nicht gespeichert werden.', KGVVM_TEXT_DOMAIN ), array( 'year' => $data['entry_year'] ) );
 		}
@@ -813,11 +904,20 @@ class Admin {
 		$id     = absint( isset( $_POST['id'] ) ? $_POST['id'] : 0 );
 		$data   = $this->validator->sanitize_cost_entry( $_POST );
 		$errors = $this->validator->validate_cost_entry( $data );
+		$existing = $id > 0 ? $this->costs->find( $id ) : null;

 		if ( $errors->has_errors() ) {
 			$this->redirect_with_notice( 'kgvvm-costs', 'error', $errors->get_error_message(), array( 'year' => $data['entry_year'], 'id' => $id ) );
 		}

+		if ( $existing && $this->costs->is_statement_locked( (int) $existing->entry_year ) ) {
+			$this->redirect_with_notice( 'kgvvm-costs', 'error', __( 'Die Jahresabrechnung ist festgeschrieben. Änderungen sind erst nach erneuter Freigabe möglich.', KGVVM_TEXT_DOMAIN ), array( 'year' => (int) $existing->entry_year, 'id' => $id ) );
+		}
+
+		if ( $this->costs->is_statement_locked( (int) $data['entry_year'] ) ) {
+			$this->redirect_with_notice( 'kgvvm-costs', 'error', __( 'Die Jahresabrechnung ist festgeschrieben. Änderungen sind erst nach erneuter Freigabe möglich.', KGVVM_TEXT_DOMAIN ), array( 'year' => $data['entry_year'], 'id' => $id ) );
+		}
+
 		$active_parcels = array_values(
 			array_filter(
 				$this->parcels->search(),
@@ -857,6 +957,10 @@ class Admin {
 			$this->redirect_with_notice( 'kgvvm-costs', 'error', __( 'Ungültige Anfrage.', KGVVM_TEXT_DOMAIN ), array( 'view' => 'statement', 'statement_type' => 'parcel', 'subject_id' => $parcel_id, 'year' => $year ) );
 		}

+		if ( $this->costs->is_statement_locked( $year ) ) {
+			$this->redirect_with_notice( 'kgvvm-costs', 'error', __( 'Die Jahresabrechnung ist festgeschrieben. Änderungen sind erst nach erneuter Freigabe möglich.', KGVVM_TEXT_DOMAIN ), array( 'view' => 'statement', 'statement_type' => 'parcel', 'subject_id' => $parcel_id, 'year' => $year ) );
+		}
+
 		if ( 'add' === $mode ) {
 			$this->costs->assign_to_parcel( $parcel_id, $cost_entry_id );
 		} else {
@@ -867,6 +971,401 @@ class Admin {
 		exit;
 	}

+	/**
+	 * Lock or unlock annual statement changes for one year.
+	 *
+	 * @return void
+	 */
+	private function set_statement_lock() {
+		$this->require_cap( 'manage_kleingarten' );
+		$year           = absint( isset( $_POST['year'] ) ? $_POST['year'] : current_time( 'Y' ) );
+		$statement_type = isset( $_POST['statement_type'] ) ? sanitize_key( wp_unslash( $_POST['statement_type'] ) ) : 'parcel';
+		$subject_id     = absint( isset( $_POST['subject_id'] ) ? $_POST['subject_id'] : 0 );
+		$mode           = isset( $_POST['lock_mode'] ) ? sanitize_key( wp_unslash( $_POST['lock_mode'] ) ) : '';
+
+		check_admin_referer( 'kgvvm_set_statement_lock_' . $year );
+
+		if ( $year < 1 || ! in_array( $mode, array( 'lock', 'unlock' ), true ) ) {
+			$this->redirect_with_notice( 'kgvvm-costs', 'error', __( 'Ungültige Anfrage.', KGVVM_TEXT_DOMAIN ), array( 'view' => 'statement', 'statement_type' => $statement_type, 'subject_id' => $subject_id, 'year' => $year ) );
+		}
+
+		$is_locked = 'lock' === $mode;
+		$saved     = $this->costs->set_statement_lock( $year, $is_locked, get_current_user_id() );
+
+		if ( ! $saved ) {
+			$this->redirect_with_notice( 'kgvvm-costs', 'error', __( 'Der Sperrstatus der Jahresabrechnung konnte nicht gespeichert werden.', KGVVM_TEXT_DOMAIN ), array( 'view' => 'statement', 'statement_type' => $statement_type, 'subject_id' => $subject_id, 'year' => $year ) );
+		}
+
+		$this->redirect_with_notice(
+			'kgvvm-costs',
+			'success',
+			$is_locked ? __( 'Jahresabrechnung wurde festgeschrieben.', KGVVM_TEXT_DOMAIN ) : __( 'Jahresabrechnung wurde erneut freigegeben.', KGVVM_TEXT_DOMAIN ),
+			array( 'view' => 'statement', 'statement_type' => $statement_type, 'subject_id' => $subject_id, 'year' => $year )
+		);
+	}
+
+	/**
+	 * Save one inventory item.
+	 *
+	 * @return void
+	 */
+	private function save_inventory_item() {
+		$this->require_cap( 'manage_kleingarten' );
+		check_admin_referer( 'kgvvm_save_inventory_item' );
+
+		$id      = absint( isset( $_POST['id'] ) ? $_POST['id'] : 0 );
+		$data    = $this->validator->sanitize_inventory_item( $_POST );
+		$errors  = $this->validator->validate_inventory_item( $data );
+		$existing = $id > 0 ? $this->inventory->find( $id ) : null;
+
+		if ( $existing ) {
+			$borrowed_qty = $this->inventory->get_open_borrowed_quantity( $id );
+
+			if ( (int) $data['total_quantity'] < $borrowed_qty ) {
+				$errors->add( 'inventory_total_too_low', __( 'Die Gesamtmenge ist kleiner als aktuell ausgeliehen. Bitte zuerst Rückgaben erfassen.', KGVVM_TEXT_DOMAIN ) );
+			}
+		}
+
+		if ( $errors->has_errors() ) {
+			$this->redirect_with_notice( 'kgvvm-inventory', 'error', $errors->get_error_message(), array( 'id' => $id ) );
+		}
+
+		$saved = $this->inventory->save_item( $data, $id );
+
+		if ( ! $saved ) {
+			$this->redirect_with_notice( 'kgvvm-inventory', 'error', __( 'Der Inventargegenstand konnte nicht gespeichert werden.', KGVVM_TEXT_DOMAIN ), array( 'id' => $id ) );
+		}
+
+		$this->redirect_with_notice( 'kgvvm-inventory', 'success', __( 'Inventargegenstand wurde gespeichert.', KGVVM_TEXT_DOMAIN ) );
+	}
+
+	/**
+	 * Borrow inventory item for one member.
+	 *
+	 * @return void
+	 */
+	private function borrow_inventory_item() {
+		$this->require_cap( 'manage_kleingarten' );
+		check_admin_referer( 'kgvvm_borrow_inventory_item' );
+
+		$data   = $this->validator->sanitize_inventory_loan( $_POST );
+		$errors = $this->validator->validate_inventory_loan( $data );
+
+		$item = $this->inventory->find( $data['item_id'] );
+
+		if ( ! $item ) {
+			$errors->add( 'inventory_item_missing', __( 'Der gewählte Inventargegenstand wurde nicht gefunden.', KGVVM_TEXT_DOMAIN ) );
+		} elseif ( ! (bool) $item->is_active ) {
+			$errors->add( 'inventory_item_inactive', __( 'Der gewählte Inventargegenstand ist inaktiv.', KGVVM_TEXT_DOMAIN ) );
+		} elseif ( (int) $data['quantity'] > (int) $item->available_quantity ) {
+			$errors->add( 'inventory_item_not_available', __( 'Die gewünschte Menge ist nicht verfügbar.', KGVVM_TEXT_DOMAIN ) );
+		}
+
+		if ( $errors->has_errors() ) {
+			$this->redirect_with_notice( 'kgvvm-inventory', 'error', $errors->get_error_message() );
+		}
+
+		$saved = $this->inventory->borrow_item( $data['item_id'], $data['user_id'], $data['quantity'], $data['due_date'], $data['note'] );
+
+		if ( ! $saved ) {
+			$this->redirect_with_notice( 'kgvvm-inventory', 'error', __( 'Die Ausleihe konnte nicht gespeichert werden.', KGVVM_TEXT_DOMAIN ) );
+		}
+
+		$this->redirect_with_notice( 'kgvvm-inventory', 'success', __( 'Ausleihe wurde erfasst.', KGVVM_TEXT_DOMAIN ) );
+	}
+
+	/**
+	 * Return one inventory loan.
+	 *
+	 * @return void
+	 */
+	private function return_inventory_loan() {
+		$this->require_cap( 'manage_kleingarten' );
+		check_admin_referer( 'kgvvm_return_inventory_loan' );
+
+		$loan_id      = absint( isset( $_POST['loan_id'] ) ? $_POST['loan_id'] : 0 );
+		$return_note  = sanitize_textarea_field( wp_unslash( isset( $_POST['return_note'] ) ? $_POST['return_note'] : '' ) );
+
+		if ( $loan_id < 1 ) {
+			$this->redirect_with_notice( 'kgvvm-inventory', 'error', __( 'Ungültige Anfrage.', KGVVM_TEXT_DOMAIN ) );
+		}
+
+		$saved = $this->inventory->return_loan( $loan_id, $return_note );
+
+		if ( ! $saved ) {
+			$this->redirect_with_notice( 'kgvvm-inventory', 'error', __( 'Die Rückgabe konnte nicht gespeichert werden.', KGVVM_TEXT_DOMAIN ) );
+		}
+
+		$this->redirect_with_notice( 'kgvvm-inventory', 'success', __( 'Rückgabe wurde erfasst.', KGVVM_TEXT_DOMAIN ) );
+	}
+
+	/**
+	 * Render inventory management page.
+	 *
+	 * @return void
+	 */
+	public function render_inventory_page() {
+		$this->require_cap( 'manage_kleingarten' );
+
+		$search  = isset( $_GET['s'] ) ? sanitize_text_field( wp_unslash( $_GET['s'] ) ) : '';
+		$edit_id = absint( isset( $_GET['id'] ) ? $_GET['id'] : 0 );
+		$item    = $edit_id > 0 ? $this->inventory->find( $edit_id ) : null;
+
+		$items       = $this->inventory->search_items( array( 's' => $search, 'orderby' => isset( $_GET['orderby'] ) ? sanitize_key( wp_unslash( $_GET['orderby'] ) ) : 'name', 'order' => isset( $_GET['order'] ) ? sanitize_key( wp_unslash( $_GET['order'] ) ) : 'ASC' ) );
+		$open_loans  = $this->inventory->get_open_loans();
+		$recent_loans = $this->inventory->get_recent_loans( 20 );
+
+		$member_query = new \WP_User_Query(
+			array(
+				'role'    => Roles::MEMBER_ROLE,
+				'fields'  => array( 'ID', 'display_name', 'user_email' ),
+				'orderby' => 'display_name',
+				'order'   => 'ASC',
+				'number'  => 2000,
+			)
+		);
+
+		$members = (array) $member_query->get_results();
+
+		if ( empty( $members ) ) {
+			$members = (array) $this->assignments->get_member_users();
+		}
+
+		$summary_total_items     = count( $items );
+		$summary_available_total = 0;
+		$summary_open_total      = count( $open_loans );
+
+		foreach ( $items as $row ) {
+			$summary_available_total += max( 0, (int) $row->available_quantity );
+		}
+		?>
+		<div class='wrap'>
+			<h1 class='wp-heading-inline'><?php echo esc_html__( 'Inventar', KGVVM_TEXT_DOMAIN ); ?></h1>
+			<?php if ( $item ) : ?>
+				<a href='<?php echo esc_url( $this->admin_url( 'kgvvm-inventory' ) ); ?>' class='page-title-action'><?php echo esc_html__( 'Neuer Gegenstand', KGVVM_TEXT_DOMAIN ); ?></a>
+			<?php endif; ?>
+			<?php $this->render_notice(); ?>
+
+			<form method='get' class='kgvvm-toolbar'>
+				<input type='hidden' name='page' value='kgvvm-inventory' />
+				<div class='kgvvm-filters'>
+					<input type='search' name='s' value='<?php echo esc_attr( $search ); ?>' placeholder='<?php echo esc_attr__( 'Inventar suchen ...', KGVVM_TEXT_DOMAIN ); ?>' />
+					<button class='button'><?php echo esc_html__( 'Filtern', KGVVM_TEXT_DOMAIN ); ?></button>
+				</div>
+			</form>
+
+			<div class='kgvvm-grid'>
+				<div class='kgvvm-card'>
+					<h2><?php echo esc_html( number_format_i18n( $summary_total_items, 0 ) ); ?></h2>
+					<p><?php echo esc_html__( 'Inventargegenstände', KGVVM_TEXT_DOMAIN ); ?></p>
+				</div>
+				<div class='kgvvm-card'>
+					<h2><?php echo esc_html( number_format_i18n( $summary_available_total, 0 ) ); ?></h2>
+					<p><?php echo esc_html__( 'Verfügbar gesamt', KGVVM_TEXT_DOMAIN ); ?></p>
+				</div>
+				<div class='kgvvm-card'>
+					<h2><?php echo esc_html( number_format_i18n( $summary_open_total, 0 ) ); ?></h2>
+					<p><?php echo esc_html__( 'Offene Ausleihen', KGVVM_TEXT_DOMAIN ); ?></p>
+				</div>
+			</div>
+
+			<div class='kgvvm-grid'>
+				<div class='kgvvm-card'>
+					<h2><?php echo esc_html( $item ? __( 'Gegenstand bearbeiten', KGVVM_TEXT_DOMAIN ) : __( 'Gegenstand anlegen', KGVVM_TEXT_DOMAIN ) ); ?></h2>
+					<form method='post'>
+						<?php wp_nonce_field( 'kgvvm_save_inventory_item' ); ?>
+						<input type='hidden' name='kgvvm_action' value='save_inventory_item' />
+						<input type='hidden' name='id' value='<?php echo esc_attr( $item ? $item->id : 0 ); ?>' />
+						<table class='form-table kgvvm-form-table'>
+							<tr>
+								<th scope='row'><label for='kgvvm-item-name'><?php echo esc_html__( 'Name', KGVVM_TEXT_DOMAIN ); ?></label></th>
+								<td><input name='name' id='kgvvm-item-name' type='text' class='regular-text' required value='<?php echo esc_attr( $item ? $item->name : '' ); ?>' /></td>
+							</tr>
+							<tr>
+								<th scope='row'><label for='kgvvm-item-total'><?php echo esc_html__( 'Gesamtmenge', KGVVM_TEXT_DOMAIN ); ?></label></th>
+								<td><input name='total_quantity' id='kgvvm-item-total' type='number' min='0' required value='<?php echo esc_attr( $item ? (int) $item->total_quantity : 1 ); ?>' /></td>
+							</tr>
+							<tr>
+								<th scope='row'><label for='kgvvm-item-available'><?php echo esc_html__( 'Verfügbar', KGVVM_TEXT_DOMAIN ); ?></label></th>
+								<td><input name='available_quantity' id='kgvvm-item-available' type='number' min='0' required value='<?php echo esc_attr( $item ? (int) $item->available_quantity : 1 ); ?>' /></td>
+							</tr>
+							<tr>
+								<th scope='row'><label for='kgvvm-item-location'><?php echo esc_html__( 'Lagerort', KGVVM_TEXT_DOMAIN ); ?></label></th>
+								<td><input name='storage_location' id='kgvvm-item-location' type='text' class='regular-text' value='<?php echo esc_attr( $item ? $item->storage_location : '' ); ?>' /></td>
+							</tr>
+							<tr>
+								<th scope='row'><label for='kgvvm-item-description'><?php echo esc_html__( 'Beschreibung', KGVVM_TEXT_DOMAIN ); ?></label></th>
+								<td><textarea name='description' id='kgvvm-item-description' rows='3' class='large-text'><?php echo esc_textarea( $item ? $item->description : '' ); ?></textarea></td>
+							</tr>
+							<tr>
+								<th scope='row'><?php echo esc_html__( 'Status', KGVVM_TEXT_DOMAIN ); ?></th>
+								<td>
+									<label><input type='hidden' name='is_active' value='0' /><input type='checkbox' name='is_active' value='1' <?php checked( $item ? (bool) $item->is_active : true ); ?> /> <?php echo esc_html__( 'Aktiv', KGVVM_TEXT_DOMAIN ); ?></label>
+								</td>
+							</tr>
+						</table>
+						<?php submit_button( $item ? __( 'Gegenstand aktualisieren', KGVVM_TEXT_DOMAIN ) : __( 'Gegenstand speichern', KGVVM_TEXT_DOMAIN ) ); ?>
+					</form>
+				</div>
+
+				<div class='kgvvm-card'>
+					<h2><?php echo esc_html__( 'Ausleihe erfassen', KGVVM_TEXT_DOMAIN ); ?></h2>
+					<form method='post'>
+						<?php wp_nonce_field( 'kgvvm_borrow_inventory_item' ); ?>
+						<input type='hidden' name='kgvvm_action' value='borrow_inventory_item' />
+						<table class='form-table kgvvm-form-table'>
+							<tr>
+								<th scope='row'><label for='kgvvm-loan-item'><?php echo esc_html__( 'Gegenstand', KGVVM_TEXT_DOMAIN ); ?></label></th>
+								<td>
+									<select name='item_id' id='kgvvm-loan-item' required>
+										<option value=''><?php echo esc_html__( 'Bitte wählen', KGVVM_TEXT_DOMAIN ); ?></option>
+										<?php foreach ( $items as $inventory_item ) : ?>
+											<?php if ( ! (bool) $inventory_item->is_active ) : ?>
+												<?php continue; ?>
+											<?php endif; ?>
+											<option value='<?php echo esc_attr( $inventory_item->id ); ?>'><?php echo esc_html( $inventory_item->name . ' (' . (int) $inventory_item->available_quantity . ' verfügbar)' ); ?></option>
+										<?php endforeach; ?>
+									</select>
+								</td>
+							</tr>
+							<tr>
+								<th scope='row'><label for='kgvvm-loan-member'><?php echo esc_html__( 'Mitglied', KGVVM_TEXT_DOMAIN ); ?></label></th>
+								<td>
+									<select name='user_id' id='kgvvm-loan-member' required>
+										<option value=''><?php echo esc_html__( 'Bitte wählen', KGVVM_TEXT_DOMAIN ); ?></option>
+										<?php foreach ( $members as $member ) : ?>
+											<option value='<?php echo esc_attr( $member->ID ); ?>'><?php echo esc_html( $member->display_name ); ?></option>
+										<?php endforeach; ?>
+									</select>
+								</td>
+							</tr>
+							<tr>
+								<th scope='row'><label for='kgvvm-loan-quantity'><?php echo esc_html__( 'Menge', KGVVM_TEXT_DOMAIN ); ?></label></th>
+								<td><input name='quantity' id='kgvvm-loan-quantity' type='number' min='1' required value='1' /></td>
+							</tr>
+							<tr>
+								<th scope='row'><label for='kgvvm-loan-due'><?php echo esc_html__( 'Rückgabe geplant', KGVVM_TEXT_DOMAIN ); ?></label></th>
+								<td><input name='due_date' id='kgvvm-loan-due' type='date' value='' /></td>
+							</tr>
+							<tr>
+								<th scope='row'><label for='kgvvm-loan-note'><?php echo esc_html__( 'Notiz', KGVVM_TEXT_DOMAIN ); ?></label></th>
+								<td><textarea name='note' id='kgvvm-loan-note' rows='3' class='large-text'></textarea></td>
+							</tr>
+						</table>
+						<?php submit_button( __( 'Ausleihe speichern', KGVVM_TEXT_DOMAIN ), 'secondary' ); ?>
+					</form>
+				</div>
+			</div>
+
+			<div class='kgvvm-card'>
+				<h2><?php echo esc_html__( 'Inventarliste', KGVVM_TEXT_DOMAIN ); ?></h2>
+				<table class='widefat striped'>
+					<thead>
+						<tr>
+							<th><?php echo esc_html__( 'Name', KGVVM_TEXT_DOMAIN ); ?></th>
+							<th><?php echo esc_html__( 'Lagerort', KGVVM_TEXT_DOMAIN ); ?></th>
+							<th><?php echo esc_html__( 'Gesamt', KGVVM_TEXT_DOMAIN ); ?></th>
+							<th><?php echo esc_html__( 'Verfügbar', KGVVM_TEXT_DOMAIN ); ?></th>
+							<th><?php echo esc_html__( 'Status', KGVVM_TEXT_DOMAIN ); ?></th>
+							<th><?php echo esc_html__( 'Aktionen', KGVVM_TEXT_DOMAIN ); ?></th>
+						</tr>
+					</thead>
+					<tbody>
+						<?php if ( empty( $items ) ) : ?>
+							<tr><td colspan='6'><?php echo esc_html__( 'Keine Inventargegenstände gefunden.', KGVVM_TEXT_DOMAIN ); ?></td></tr>
+						<?php else : ?>
+							<?php foreach ( $items as $row ) : ?>
+								<tr>
+									<td><strong><?php echo esc_html( $row->name ); ?></strong></td>
+									<td><?php echo esc_html( ! empty( $row->storage_location ) ? $row->storage_location : '—' ); ?></td>
+									<td><?php echo esc_html( number_format_i18n( (int) $row->total_quantity, 0 ) ); ?></td>
+									<td><?php echo esc_html( number_format_i18n( (int) $row->available_quantity, 0 ) ); ?></td>
+									<td><?php echo esc_html( (bool) $row->is_active ? __( 'Aktiv', KGVVM_TEXT_DOMAIN ) : __( 'Inaktiv', KGVVM_TEXT_DOMAIN ) ); ?></td>
+									<td>
+										<a href='<?php echo esc_url( $this->admin_url( 'kgvvm-inventory', array( 'id' => $row->id ) ) ); ?>'><?php echo esc_html__( 'Bearbeiten', KGVVM_TEXT_DOMAIN ); ?></a>
+										|
+										<a href='<?php echo esc_url( wp_nonce_url( $this->admin_url( 'kgvvm-inventory', array( 'kgvvm_action' => 'delete_inventory_item', 'id' => $row->id ) ), 'kgvvm_delete_inventory_item_' . $row->id ) ); ?>' onclick='return confirm("<?php echo esc_js( __( 'Inventargegenstand wirklich löschen?', KGVVM_TEXT_DOMAIN ) ); ?>");'><?php echo esc_html__( 'Löschen', KGVVM_TEXT_DOMAIN ); ?></a>
+									</td>
+								</tr>
+							<?php endforeach; ?>
+						<?php endif; ?>
+					</tbody>
+				</table>
+			</div>
+
+			<div class='kgvvm-card'>
+				<h2><?php echo esc_html__( 'Offene Ausleihen', KGVVM_TEXT_DOMAIN ); ?></h2>
+				<table class='widefat striped'>
+					<thead>
+						<tr>
+							<th><?php echo esc_html__( 'Gegenstand', KGVVM_TEXT_DOMAIN ); ?></th>
+							<th><?php echo esc_html__( 'Mitglied', KGVVM_TEXT_DOMAIN ); ?></th>
+							<th><?php echo esc_html__( 'Menge', KGVVM_TEXT_DOMAIN ); ?></th>
+							<th><?php echo esc_html__( 'Ausgeliehen am', KGVVM_TEXT_DOMAIN ); ?></th>
+							<th><?php echo esc_html__( 'Rückgabe geplant', KGVVM_TEXT_DOMAIN ); ?></th>
+							<th><?php echo esc_html__( 'Aktion', KGVVM_TEXT_DOMAIN ); ?></th>
+						</tr>
+					</thead>
+					<tbody>
+						<?php if ( empty( $open_loans ) ) : ?>
+							<tr><td colspan='6'><?php echo esc_html__( 'Keine offenen Ausleihen vorhanden.', KGVVM_TEXT_DOMAIN ); ?></td></tr>
+						<?php else : ?>
+							<?php foreach ( $open_loans as $loan ) : ?>
+								<tr>
+									<td><?php echo esc_html( $loan->item_name ? $loan->item_name : '—' ); ?></td>
+									<td><?php echo esc_html( $loan->borrower_name ? $loan->borrower_name : '—' ); ?></td>
+									<td><?php echo esc_html( number_format_i18n( (int) $loan->borrowed_quantity, 0 ) ); ?></td>
+									<td><?php echo esc_html( ! empty( $loan->borrowed_at ) ? wp_date( 'd.m.Y H:i', strtotime( $loan->borrowed_at ) ) : '—' ); ?></td>
+									<td><?php echo esc_html( ! empty( $loan->due_date ) ? wp_date( 'd.m.Y', strtotime( $loan->due_date ) ) : '—' ); ?></td>
+									<td>
+										<form method='post' style='display:flex; gap:6px; align-items:center;'>
+											<?php wp_nonce_field( 'kgvvm_return_inventory_loan' ); ?>
+											<input type='hidden' name='kgvvm_action' value='return_inventory_loan' />
+											<input type='hidden' name='loan_id' value='<?php echo esc_attr( $loan->id ); ?>' />
+											<input type='text' name='return_note' value='' placeholder='<?php echo esc_attr__( 'Rückgabe-Notiz', KGVVM_TEXT_DOMAIN ); ?>' />
+											<button type='submit' class='button button-small'><?php echo esc_html__( 'Rückgabe', KGVVM_TEXT_DOMAIN ); ?></button>
+										</form>
+									</td>
+								</tr>
+							<?php endforeach; ?>
+						<?php endif; ?>
+					</tbody>
+				</table>
+			</div>
+
+			<div class='kgvvm-card'>
+				<h2><?php echo esc_html__( 'Letzte Ausleihvorgänge', KGVVM_TEXT_DOMAIN ); ?></h2>
+				<table class='widefat striped'>
+					<thead>
+						<tr>
+							<th><?php echo esc_html__( 'Zeitpunkt', KGVVM_TEXT_DOMAIN ); ?></th>
+							<th><?php echo esc_html__( 'Gegenstand', KGVVM_TEXT_DOMAIN ); ?></th>
+							<th><?php echo esc_html__( 'Mitglied', KGVVM_TEXT_DOMAIN ); ?></th>
+							<th><?php echo esc_html__( 'Menge', KGVVM_TEXT_DOMAIN ); ?></th>
+							<th><?php echo esc_html__( 'Status', KGVVM_TEXT_DOMAIN ); ?></th>
+						</tr>
+					</thead>
+					<tbody>
+						<?php if ( empty( $recent_loans ) ) : ?>
+							<tr><td colspan='5'><?php echo esc_html__( 'Noch keine Ausleihen vorhanden.', KGVVM_TEXT_DOMAIN ); ?></td></tr>
+						<?php else : ?>
+							<?php foreach ( $recent_loans as $row ) : ?>
+								<tr>
+									<td><?php echo esc_html( ! empty( $row->borrowed_at ) ? wp_date( 'd.m.Y H:i', strtotime( $row->borrowed_at ) ) : '—' ); ?></td>
+									<td><?php echo esc_html( $row->item_name ? $row->item_name : '—' ); ?></td>
+									<td><?php echo esc_html( $row->borrower_name ? $row->borrower_name : '—' ); ?></td>
+									<td><?php echo esc_html( number_format_i18n( (int) $row->borrowed_quantity, 0 ) ); ?></td>
+									<td><?php echo esc_html( 'open' === $row->status ? __( 'Offen', KGVVM_TEXT_DOMAIN ) : __( 'Zurückgegeben', KGVVM_TEXT_DOMAIN ) ); ?></td>
+								</tr>
+							<?php endforeach; ?>
+						<?php endif; ?>
+					</tbody>
+				</table>
+			</div>
+		</div>
+		<?php
+	}
+
 	/**
 	 * Render dashboard.
 	 *
@@ -984,12 +1483,14 @@ class Admin {
 	public function render_consumption_page() {
 		$this->require_cap( 'manage_kleingarten' );

-		$section_id = isset( $_GET['section_id'] ) ? absint( $_GET['section_id'] ) : 0;
-		$date_from  = isset( $_GET['date_from'] ) ? sanitize_text_field( wp_unslash( $_GET['date_from'] ) ) : '';
-		$date_to    = isset( $_GET['date_to'] ) ? sanitize_text_field( wp_unslash( $_GET['date_to'] ) ) : '';
-		$order      = isset( $_GET['order'] ) ? strtoupper( sanitize_key( wp_unslash( $_GET['order'] ) ) ) : 'DESC';
-		$order      = 'ASC' === $order ? 'ASC' : 'DESC';
-		$sections   = $this->sections->all_for_options();
+		$section_id      = isset( $_GET['section_id'] ) ? absint( $_GET['section_id'] ) : 0;
+		$date_from       = isset( $_GET['date_from'] ) ? sanitize_text_field( wp_unslash( $_GET['date_from'] ) ) : '';
+		$date_to         = isset( $_GET['date_to'] ) ? sanitize_text_field( wp_unslash( $_GET['date_to'] ) ) : '';
+		$order           = isset( $_GET['order'] ) ? strtoupper( sanitize_key( wp_unslash( $_GET['order'] ) ) ) : 'DESC';
+		$order           = 'ASC' === $order ? 'ASC' : 'DESC';
+		$edit_reading_id = isset( $_GET['edit_reading'] ) ? absint( $_GET['edit_reading'] ) : 0;
+		$edit_reading    = $edit_reading_id ? $this->readings->find( $edit_reading_id ) : null;
+		$sections        = $this->sections->all_for_options();

 		if ( $date_from && $date_to && strtotime( $date_from ) > strtotime( $date_to ) ) {
 			$tmp       = $date_from;
@@ -1051,6 +1552,42 @@ class Admin {
 			<h1><?php echo esc_html__( 'Verbrauchsauswertung', KGVVM_TEXT_DOMAIN ); ?></h1>
 			<?php $this->render_notice(); ?>

+			<?php if ( $edit_reading ) : ?>
+			<div class='kgvvm-card'>
+				<h2><?php echo esc_html__( 'Ablesung korrigieren', KGVVM_TEXT_DOMAIN ); ?></h2>
+				<form method='post'>
+					<?php wp_nonce_field( 'kgvvm_correct_meter_reading' ); ?>
+					<input type='hidden' name='kgvvm_action' value='correct_meter_reading' />
+					<input type='hidden' name='reading_id' value='<?php echo esc_attr( $edit_reading->id ); ?>' />
+					<input type='hidden' name='section_id' value='<?php echo esc_attr( $section_id ); ?>' />
+					<input type='hidden' name='date_from' value='<?php echo esc_attr( $date_from ); ?>' />
+					<input type='hidden' name='date_to' value='<?php echo esc_attr( $date_to ); ?>' />
+					<input type='hidden' name='order' value='<?php echo esc_attr( $order ); ?>' />
+					<table class='form-table'>
+						<tr>
+							<th><label for='corr_date'><?php echo esc_html__( 'Ablesedatum', KGVVM_TEXT_DOMAIN ); ?></label></th>
+							<td><input type='date' id='corr_date' name='reading_date' value='<?php echo esc_attr( $edit_reading->reading_date ); ?>' required /></td>
+						</tr>
+						<tr>
+							<th><label for='corr_value'><?php echo esc_html__( 'Zählerstand', KGVVM_TEXT_DOMAIN ); ?></label></th>
+							<td><input type='number' id='corr_value' name='reading_value' step='0.001' value='<?php echo esc_attr( number_format( (float) $edit_reading->reading_value, 3, '.', '' ) ); ?>' required /></td>
+						</tr>
+						<tr>
+							<th><label for='corr_note'><?php echo esc_html__( 'Korrekturnotiz', KGVVM_TEXT_DOMAIN ); ?></label></th>
+							<td>
+								<textarea id='corr_note' name='note' rows='3' cols='50'><?php echo esc_textarea( $edit_reading->note ); ?></textarea>
+								<p class='description'><?php echo esc_html__( 'Bitte den Grund der Korrektur angeben.', KGVVM_TEXT_DOMAIN ); ?></p>
+							</td>
+						</tr>
+					</table>
+					<p class='submit'>
+						<button type='submit' class='button button-primary'><?php echo esc_html__( 'Korrektur speichern', KGVVM_TEXT_DOMAIN ); ?></button>
+						<a href='<?php echo esc_url( $this->admin_url( 'kgvvm-consumption', array_filter( array( 'section_id' => $section_id, 'date_from' => $date_from, 'date_to' => $date_to, 'order' => $order ) ) ) ); ?>' class='button'><?php echo esc_html__( 'Abbrechen', KGVVM_TEXT_DOMAIN ); ?></a>
+					</p>
+				</form>
+			</div>
+			<?php endif; ?>
+
 			<form method='get' class='kgvvm-toolbar'>
 				<input type='hidden' name='page' value='kgvvm-consumption' />
 				<div class='kgvvm-filters'>
@@ -1141,23 +1678,49 @@ class Admin {
 						<th><?php echo esc_html__( 'Verbrauch seit letzter Ablesung', KGVVM_TEXT_DOMAIN ); ?></th>
 						<th><?php echo esc_html__( 'Preis je Einheit', KGVVM_TEXT_DOMAIN ); ?></th>
 						<th><?php echo esc_html__( 'Kosten', KGVVM_TEXT_DOMAIN ); ?></th>
+						<th><?php echo esc_html__( 'Aktionen', KGVVM_TEXT_DOMAIN ); ?></th>
 					</tr>
 				</thead>
 				<tbody>
 					<?php if ( empty( $rows ) ) : ?>
-						<tr><td colspan='9'><?php echo esc_html__( 'Für die aktuelle Auswahl wurden keine Ablesungen gefunden.', KGVVM_TEXT_DOMAIN ); ?></td></tr>
+						<tr><td colspan='10'><?php echo esc_html__( 'Für die aktuelle Auswahl wurden keine Ablesungen gefunden.', KGVVM_TEXT_DOMAIN ); ?></td></tr>
 					<?php else : ?>
 						<?php foreach ( $rows as $row ) : ?>
 							<tr>
 								<td><?php echo esc_html( wp_date( 'd.m.Y', strtotime( $row->reading_date ) ) ); ?></td>
 								<td><?php echo esc_html( $row->section_name ? $row->section_name : '—' ); ?></td>
 								<td><?php echo esc_html( $row->parcel_label ? $row->parcel_label : '—' ); ?></td>
-								<td><?php echo esc_html( $this->meter_type_label( $row->type ) . ' – ' . $row->meter_number ); ?></td>
+								<td>
+									<?php echo esc_html( $this->meter_type_label( $row->type ) . ' – ' . $row->meter_number ); ?>
+									<?php if ( ! empty( $row->note ) ) : ?>
+										<br /><small style='color:#666' title='<?php echo esc_attr( $row->note ); ?>'>&#128204; <?php echo esc_html( mb_strimwidth( $row->note, 0, 60, '…' ) ); ?></small>
+									<?php endif; ?>
+								</td>
 								<td><?php echo esc_html( null !== $row->previous_value ? $this->format_meter_value_with_unit( $row->previous_value, $row->type ) : '—' ); ?></td>
 								<td><?php echo esc_html( $this->format_meter_value_with_unit( $row->reading_value, $row->type ) ); ?></td>
 								<td><?php echo esc_html( null !== $row->consumption ? $this->format_meter_value_with_unit( $row->consumption, $row->type ) : '—' ); ?></td>
 								<td><?php echo esc_html( null !== $row->unit_price ? $this->format_price_per_unit( $row->unit_price, 'power' === $row->type ? 'kWh' : 'm³' ) : '—' ); ?></td>
 								<td><?php echo esc_html( null !== $row->calculated_cost ? $this->format_currency( $row->calculated_cost ) : '—' ); ?></td>
+								<td>
+									<?php
+									$filter_args = array_filter(
+										array(
+											'section_id' => $section_id,
+											'date_from'  => $date_from,
+											'date_to'    => $date_to,
+											'order'      => $order,
+										)
+									);
+									$edit_url    = $this->admin_url( 'kgvvm-consumption', array_merge( $filter_args, array( 'edit_reading' => $row->id ) ) );
+									$delete_url  = wp_nonce_url(
+										$this->admin_url( 'kgvvm-consumption', array_merge( $filter_args, array( 'kgvvm_action' => 'delete_meter_reading', 'id' => $row->id ) ) ),
+										'kgvvm_delete_meter_reading_' . $row->id
+									);
+									?>
+									<a href='<?php echo esc_url( $edit_url ); ?>'><?php echo esc_html__( 'Korrektur', KGVVM_TEXT_DOMAIN ); ?></a>
+									|
+									<a href='<?php echo esc_url( $delete_url ); ?>' onclick='return confirm("<?php echo esc_js( __( 'Ablesung wirklich löschen?', KGVVM_TEXT_DOMAIN ) ); ?>")' style='color:#b32d2e'><?php echo esc_html__( 'Löschen', KGVVM_TEXT_DOMAIN ); ?></a>
+								</td>
 							</tr>
 						<?php endforeach; ?>
 					<?php endif; ?>
@@ -1193,6 +1756,9 @@ class Admin {
 			$selected_year = (int) $cost->entry_year;
 		}

+		$year_lock_state = $this->costs->get_statement_lock_state( $selected_year );
+		$year_is_locked  = ! empty( $year_lock_state['is_locked'] );
+
 		$years          = $this->costs->get_years( $selected_year );
 		$sections       = $this->sections->all_for_options( true );
 		$section_rates  = $this->costs->get_section_prices( $selected_year );
@@ -1255,6 +1821,9 @@ class Admin {
 				<a href='<?php echo esc_url( $this->admin_url( 'kgvvm-costs', array( 'year' => $selected_year ) ) ); ?>' class='page-title-action'><?php echo esc_html__( 'Neuer Eintrag', KGVVM_TEXT_DOMAIN ); ?></a>
 			<?php endif; ?>
 			<?php $this->render_notice(); ?>
+			<?php if ( $year_is_locked ) : ?>
+				<div class='notice notice-warning'><p><?php echo esc_html__( 'Diese Jahresabrechnung ist festgeschrieben. Änderungen an Kosten, Preisen und Zuordnungen sind gesperrt, bis sie erneut freigegeben wird.', KGVVM_TEXT_DOMAIN ); ?></p></div>
+			<?php endif; ?>

 			<form method='get' class='kgvvm-toolbar' id='kgvvm-cost-filter-form'>
 				<input type='hidden' name='page' value='kgvvm-costs' />
@@ -1327,7 +1896,7 @@ class Admin {
 								<td><input type='number' min='0' step='0.0001' name='water_price_per_m3' id='kgvvm-water-price' value='<?php echo esc_attr( $edit_rate && null !== $edit_rate->water_price_per_m3 ? (float) $edit_rate->water_price_per_m3 : '' ); ?>' /> € / m³</td>
 							</tr>
 						</table>
-						<?php submit_button( $edit_rate ? __( 'Spartenpreise aktualisieren', KGVVM_TEXT_DOMAIN ) : __( 'Spartenpreise speichern', KGVVM_TEXT_DOMAIN ), 'secondary' ); ?>
+						<?php submit_button( $edit_rate ? __( 'Spartenpreise aktualisieren', KGVVM_TEXT_DOMAIN ) : __( 'Spartenpreise speichern', KGVVM_TEXT_DOMAIN ), 'secondary', 'submit', true, $year_is_locked ? array( 'disabled' => 'disabled' ) : array() ); ?>
 						<?php if ( $edit_rate ) : ?>
 							<a href='<?php echo esc_url( $this->admin_url( 'kgvvm-costs', array( 'year' => $selected_year ) ) ); ?>' class='button-secondary'><?php echo esc_html__( 'Abbrechen', KGVVM_TEXT_DOMAIN ); ?></a>
 						<?php endif; ?>
@@ -1389,7 +1958,7 @@ class Admin {
 								<td><textarea name='note' id='kgvvm-cost-note' rows='4' class='large-text'><?php echo esc_textarea( $cost ? $cost->note : '' ); ?></textarea></td>
 							</tr>
 						</table>
-						<?php submit_button( $cost ? __( 'Kostenposten aktualisieren', KGVVM_TEXT_DOMAIN ) : __( 'Kostenposten speichern', KGVVM_TEXT_DOMAIN ) ); ?>
+						<?php submit_button( $cost ? __( 'Kostenposten aktualisieren', KGVVM_TEXT_DOMAIN ) : __( 'Kostenposten speichern', KGVVM_TEXT_DOMAIN ), 'primary', 'submit', true, $year_is_locked ? array( 'disabled' => 'disabled' ) : array() ); ?>
 					</form>
 				</div>

@@ -1455,7 +2024,13 @@ class Admin {
 									<td><?php echo esc_html( null !== $rate->power_price_per_kwh ? $this->format_price_per_unit( $rate->power_price_per_kwh, 'kWh' ) : '—' ); ?></td>
 									<td><?php echo esc_html( null !== $rate->water_price_per_m3 ? $this->format_price_per_unit( $rate->water_price_per_m3, 'm³' ) : '—' ); ?></td>
 									<td><?php echo esc_html( ! empty( $rate->updated_at ) ? wp_date( 'd.m.Y H:i', strtotime( $rate->updated_at ) ) : '—' ); ?></td>
-									<td><a href='<?php echo esc_url( $this->admin_url( 'kgvvm-costs', array( 'year' => $selected_year, 'edit_rate_section_id' => $rate->section_id ) ) ); ?>'><?php echo esc_html__( 'Bearbeiten', KGVVM_TEXT_DOMAIN ); ?></a></td>
+									<td>
+										<?php if ( $year_is_locked ) : ?>
+											<span style='opacity:.65;'><?php echo esc_html__( 'Gesperrt', KGVVM_TEXT_DOMAIN ); ?></span>
+										<?php else : ?>
+											<a href='<?php echo esc_url( $this->admin_url( 'kgvvm-costs', array( 'year' => $selected_year, 'edit_rate_section_id' => $rate->section_id ) ) ); ?>'><?php echo esc_html__( 'Bearbeiten', KGVVM_TEXT_DOMAIN ); ?></a>
+										<?php endif; ?>
+									</td>
 								</tr>
 							<?php endforeach; ?>
 						</tbody>
@@ -1496,9 +2071,13 @@ class Admin {
 								<td><?php echo esc_html( $row->note ? $row->note : '—' ); ?></td>
 								<td><?php echo esc_html( ! empty( $row->updated_at ) ? wp_date( 'd.m.Y H:i', strtotime( $row->updated_at ) ) : '—' ); ?></td>
 								<td>
-									<a href='<?php echo esc_url( $this->admin_url( 'kgvvm-costs', array( 'year' => $selected_year, 'id' => $row->id ) ) ); ?>'><?php echo esc_html__( 'Bearbeiten', KGVVM_TEXT_DOMAIN ); ?></a>
-									|
-									<a href='<?php echo esc_url( wp_nonce_url( $this->admin_url( 'kgvvm-costs', array( 'kgvvm_action' => 'delete_cost', 'id' => $row->id, 'year' => $selected_year ) ), 'kgvvm_delete_cost_' . $row->id ) ); ?>' onclick='return confirm("<?php echo esc_js( __( 'Kostenposten wirklich löschen?', KGVVM_TEXT_DOMAIN ) ); ?>");'><?php echo esc_html__( 'Löschen', KGVVM_TEXT_DOMAIN ); ?></a>
+									<?php if ( $year_is_locked ) : ?>
+										<span style='opacity:.65;'><?php echo esc_html__( 'Gesperrt', KGVVM_TEXT_DOMAIN ); ?></span>
+									<?php else : ?>
+										<a href='<?php echo esc_url( $this->admin_url( 'kgvvm-costs', array( 'year' => $selected_year, 'id' => $row->id ) ) ); ?>'><?php echo esc_html__( 'Bearbeiten', KGVVM_TEXT_DOMAIN ); ?></a>
+										|
+										<a href='<?php echo esc_url( wp_nonce_url( $this->admin_url( 'kgvvm-costs', array( 'kgvvm_action' => 'delete_cost', 'id' => $row->id, 'year' => $selected_year ) ), 'kgvvm_delete_cost_' . $row->id ) ); ?>' onclick='return confirm("<?php echo esc_js( __( 'Kostenposten wirklich löschen?', KGVVM_TEXT_DOMAIN ) ); ?>");'><?php echo esc_html__( 'Löschen', KGVVM_TEXT_DOMAIN ); ?></a>
+									<?php endif; ?>
 								</td>
 							</tr>
 						<?php endforeach; ?>
@@ -1605,6 +2184,8 @@ class Admin {
 		$statement_type = isset( $_GET['statement_type'] ) ? sanitize_key( wp_unslash( $_GET['statement_type'] ) ) : 'parcel';
 		$output         = isset( $_GET['output'] ) ? sanitize_key( wp_unslash( $_GET['output'] ) ) : 'html';
 		$subject_id     = absint( isset( $_GET['subject_id'] ) ? $_GET['subject_id'] : 0 );
+		$lock_state     = $this->costs->get_statement_lock_state( $year );
+		$statement_is_locked = ! empty( $lock_state['is_locked'] );
 		$date_from      = sprintf( '%04d-01-01', $year );
 		$date_to        = sprintf( '%04d-12-31', $year );
 		$all_rows       = $this->readings->get_consumption_report( 0, $date_from, $date_to, 'ASC' );
@@ -1803,9 +2384,24 @@ class Admin {
 		</style>
 		<div class='wrap kgvvm-print-page'>
 			<h1><?php echo esc_html( $subject_label ); ?></h1>
+			<?php if ( $statement_is_locked ) : ?>
+				<div class='notice notice-warning'><p><?php echo esc_html__( 'Diese Jahresabrechnung ist festgeschrieben. Änderungen sind erst nach erneuter Freigabe möglich.', KGVVM_TEXT_DOMAIN ); ?></p></div>
+			<?php endif; ?>
 			<div class='kgvvm-print-actions'>
 				<a href='<?php echo esc_url( $this->admin_url( 'kgvvm-costs', array( 'view' => 'statement', 'statement_type' => $statement_type, 'subject_id' => $subject_id, 'year' => $year, 'output' => 'pdf' ) ) ); ?>' class='button button-primary' target='_blank'><?php echo esc_html__( 'PDF erzeugen', KGVVM_TEXT_DOMAIN ); ?></a>
 				<a href='#' class='button button-secondary' onclick='window.print(); return false;'><?php echo esc_html__( 'Drucken / Als PDF speichern', KGVVM_TEXT_DOMAIN ); ?></a>
+				<form method='post' action='<?php echo esc_url( admin_url( 'admin.php' ) ); ?>' style='display:inline-block;'>
+					<?php wp_nonce_field( 'kgvvm_set_statement_lock_' . $year ); ?>
+					<input type='hidden' name='kgvvm_action' value='set_statement_lock' />
+					<input type='hidden' name='year' value='<?php echo esc_attr( $year ); ?>' />
+					<input type='hidden' name='statement_type' value='<?php echo esc_attr( $statement_type ); ?>' />
+					<input type='hidden' name='subject_id' value='<?php echo esc_attr( $subject_id ); ?>' />
+					<input type='hidden' name='lock_mode' value='<?php echo esc_attr( $statement_is_locked ? 'unlock' : 'lock' ); ?>' />
+					<input type='hidden' name='page' value='kgvvm-costs' />
+					<button type='submit' class='button <?php echo esc_attr( $statement_is_locked ? 'button-secondary' : 'button-primary' ); ?>'>
+						<?php echo esc_html( $statement_is_locked ? __( 'Erneut freigeben', KGVVM_TEXT_DOMAIN ) : __( 'Jahresabrechnung festschreiben', KGVVM_TEXT_DOMAIN ) ); ?>
+					</button>
+				</form>
 				<a href='<?php echo esc_url( $this->admin_url( 'kgvvm-costs', array( 'year' => $year ) ) ); ?>' class='button-secondary'><?php echo esc_html__( 'Zurück', KGVVM_TEXT_DOMAIN ); ?></a>
 			</div>

@@ -1912,6 +2508,29 @@ class Admin {

 			<?php if ( 'parcel' === $statement_type ) : ?>
 			<div class='kgvvm-statement-sidebar'>
+				<div class='kgvvm-card'>
+					<h3 style='margin-top:0;'><?php echo esc_html__( 'Freigabe-Status', KGVVM_TEXT_DOMAIN ); ?></h3>
+					<p>
+						<?php if ( $statement_is_locked ) : ?>
+							<strong style='color:#b32d2e;'><?php echo esc_html__( 'Festgeschrieben', KGVVM_TEXT_DOMAIN ); ?></strong>
+						<?php else : ?>
+							<strong style='color:#007017;'><?php echo esc_html__( 'Freigegeben', KGVVM_TEXT_DOMAIN ); ?></strong>
+						<?php endif; ?>
+					</p>
+					<form method='post' action='<?php echo esc_url( admin_url( 'admin.php' ) ); ?>'>
+						<?php wp_nonce_field( 'kgvvm_set_statement_lock_' . $year ); ?>
+						<input type='hidden' name='kgvvm_action' value='set_statement_lock' />
+						<input type='hidden' name='year' value='<?php echo esc_attr( $year ); ?>' />
+						<input type='hidden' name='statement_type' value='<?php echo esc_attr( $statement_type ); ?>' />
+						<input type='hidden' name='subject_id' value='<?php echo esc_attr( $subject_id ); ?>' />
+						<input type='hidden' name='lock_mode' value='<?php echo esc_attr( $statement_is_locked ? 'unlock' : 'lock' ); ?>' />
+						<input type='hidden' name='page' value='kgvvm-costs' />
+						<button type='submit' class='button <?php echo esc_attr( $statement_is_locked ? 'button-secondary' : 'button-primary' ); ?>'>
+							<?php echo esc_html( $statement_is_locked ? __( 'Erneut freigeben', KGVVM_TEXT_DOMAIN ) : __( 'Jahresabrechnung festschreiben', KGVVM_TEXT_DOMAIN ) ); ?>
+						</button>
+					</form>
+				</div>
+
 				<div class='kgvvm-card'>
 					<h3 style='margin-top:0;'><?php echo esc_html__( 'Kostenpositionen', KGVVM_TEXT_DOMAIN ); ?></h3>
 					<p class='description'><?php echo esc_html__( 'Hier legen Sie fest, welche Positionen dieser Parzelle berechnet werden. Positionen ohne Einschränkung gelten für alle Parzellen.', KGVVM_TEXT_DOMAIN ); ?></p>
@@ -1937,7 +2556,9 @@ class Admin {
 									<?php endif; ?>
 									<?php echo esc_html( $entry->name ); ?>
 								</span>
-								<?php if ( $is_assigned ) : ?>
+								<?php if ( $statement_is_locked ) : ?>
+									<span class='button button-small' style='pointer-events:none; opacity:.65;'><?php echo esc_html__( 'Gesperrt', KGVVM_TEXT_DOMAIN ); ?></span>
+								<?php elseif ( $is_assigned ) : ?>
 									<form method='post' action='<?php echo esc_url( admin_url( 'admin.php' ) ); ?>' style='display:inline;'>
 										<?php wp_nonce_field( 'kgvvm_toggle_parcel_cost' ); ?>
 										<input type='hidden' name='kgvvm_action' value='toggle_parcel_cost_assignment' />