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

README.md

@@ -3,7 +3,7 @@ Contributors: ronnygrobel
 Tags: verein, mitgliederverwaltung, parzellen, zaehler, abrechnung
 Requires at least: 6.0
 Tested up to: 6.8
-Stable tag: 1.17.0
+Stable tag: 1.17.8
 Requires PHP: 7.2
 License: GPLv2 or later
 License URI: https://www.gnu.org/licenses/gpl-2.0.html
@@ -43,6 +43,30 @@ Ja, insbesondere fuer Kleingartenvereine und deren Verwaltungsprozesse.
 
 == Changelog ==
 
+= 1.17.8 =
+Feat: Verbrauchsauswertung – Ablesung korrigieren (Datum, Zählerstand, Korrekturnotiz) und löschen direkt aus der Tabelle.
+
+= 1.17.7 =
+Feat: Inventarverwaltung – Gegenstände (Werkzeug etc.) erfassen, bearbeiten, löschen. Ausleihe und Rückgabe je Mitglied mit Notiz und Fälligkeitsdatum tracken. Export/Import integriert.
+
+= 1.17.6 =
+Feat: Jahresabrechnung kann festgeschrieben (gesperrt) werden. Alle Schreibzugriffe auf Kosten, Preise und Parzellenzu­ordnungen prüfen den Sperrstatus serverseitig.
+
+= 1.17.5 =
+Fix: Spaltenbreiten in Abrechnungstabellen angepasst für bessere Lesbarkeit langer Texte.
+
+= 1.17.4 =
+Fix: Checkbox "Verpflichtende Position" bei Kostenposten wird jetzt korrekt gespeichert wenn sie deaktiviert ist.
+
+= 1.17.3 =
+Verbesserung: Kostenübersicht zeigt jetzt direkt pro Kostenposten den Status Verpflichtend oder Manuell in einer eigenen Spalte an.
+
+= 1.17.2 =
+Fix: Manuelle Kostenpositionen auf der Jahresabrechnung einer Parzelle werden nach dem Hinzufügen jetzt sofort korrekt berücksichtigt. Pflichtpositionen ohne Einschränkung werden in der Seitenleiste als automatisch aktiv dargestellt.
+
+= 1.17.1 =
+Feat: is_mandatory Flag für Kostenpositionstypen - Kostenposten können jetzt als "verpflichtend" oder "manuell/optional" gekennzeichnet werden. Checkbox in der Kostenposten-Bearbeitung.
+
 = 1.17.0 =
 Parzellenspezifische Kostenpositionenzuweisung: Kostenposten können jetzt einzelnen Parzellen zugeordnet werden (z.B. Versicherung nur für bestimmte Parzellen). Editor auf der Jahresabrechnung Parzelle Seite mit übersichtlicher Liste und Hinzufügen/Entfernen-Funktionen. Zuordnungen werden in einer separaten Tabelle gespeichert und sind vollständig in Export/Import integriert.
 

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.
 	 *
@@ -989,6 +1488,8 @@ class Admin {
 		$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 ) ) {
@@ -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; ?>
@@ -1373,12 +1942,23 @@ class Admin {
 									<p class='kgvvm-help'><?php echo esc_html__( 'Betrag je ausgewählter Einheit, also pro Parzelle oder pro Mitglied.', KGVVM_TEXT_DOMAIN ); ?></p>
 								</td>
 							</tr>
+							<tr>
+								<th scope='row'><?php echo esc_html__( 'Position', KGVVM_TEXT_DOMAIN ); ?></th>
+								<td>
+									<label>
+										<input type='hidden' name='is_mandatory' value='0' />
+										<input type='checkbox' name='is_mandatory' value='1' <?php checked( $cost ? (bool) $cost->is_mandatory : true, true ); ?> />
+										<?php echo esc_html__( 'Verpflichtende Position', KGVVM_TEXT_DOMAIN ); ?>
+									</label>
+									<p class='kgvvm-help'><?php echo esc_html__( 'Wenn aktiviert: Diese Position wird automatisch in allen Abrechnungen berechnet. Wenn deaktiviert: Diese Position wird als manuelle/optionale Position behandelt.', KGVVM_TEXT_DOMAIN ); ?></p>
+								</td>
+							</tr>
 							<tr>
 								<th scope='row'><label for='kgvvm-cost-note'><?php echo esc_html__( 'Bemerkung', KGVVM_TEXT_DOMAIN ); ?></label></th>
 								<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>
 
@@ -1444,7 +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>
@@ -1456,6 +2042,7 @@ class Admin {
 				<thead>
 					<tr>
 						<th><a href='<?php echo esc_url( $this->sort_url( 'kgvvm-costs', 'name' ) ); ?>'><?php echo esc_html__( 'Name', KGVVM_TEXT_DOMAIN ); ?></a></th>
+						<th><?php echo esc_html__( 'Status', KGVVM_TEXT_DOMAIN ); ?></th>
 						<th><?php echo esc_html__( 'Verteilung', KGVVM_TEXT_DOMAIN ); ?></th>
 						<th><?php echo esc_html__( 'Betrag', KGVVM_TEXT_DOMAIN ); ?></th>
 						<th><a href='<?php echo esc_url( $this->sort_url( 'kgvvm-costs', 'total_cost' ) ); ?>'><?php echo esc_html__( 'Gesamt im Jahr', KGVVM_TEXT_DOMAIN ); ?></a></th>
@@ -1466,20 +2053,31 @@ class Admin {
 				</thead>
 				<tbody>
 					<?php if ( empty( $rows ) ) : ?>
-						<tr><td colspan='7'><?php echo esc_html__( 'Für das gewählte Jahr sind noch keine Kostenposten vorhanden.', KGVVM_TEXT_DOMAIN ); ?></td></tr>
+						<tr><td colspan='8'><?php echo esc_html__( 'Für das gewählte Jahr sind noch keine Kostenposten vorhanden.', KGVVM_TEXT_DOMAIN ); ?></td></tr>
 					<?php else : ?>
 						<?php foreach ( $rows as $row ) : ?>
 							<tr>
 								<td><strong><?php echo esc_html( $row->name ); ?></strong></td>
+								<td>
+									<?php if ( ! isset( $row->is_mandatory ) || (bool) $row->is_mandatory ) : ?>
+										<span style='color:#007017;'><?php echo esc_html__( 'Verpflichtend', KGVVM_TEXT_DOMAIN ); ?></span>
+									<?php else : ?>
+										<span style='color:#9a6700;'><?php echo esc_html__( 'Manuell', KGVVM_TEXT_DOMAIN ); ?></span>
+									<?php endif; ?>
+								</td>
 								<td><?php echo esc_html( $this->get_cost_distribution_label( $row->distribution_type ) ); ?></td>
 								<td><?php echo esc_html( $this->format_currency( $row->unit_amount ) ); ?></td>
 								<td><?php echo esc_html( $this->format_currency( $row->calculated_total_cost ) ); ?></td>
 								<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>
+									<?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; ?>
@@ -1586,6 +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' );
@@ -1705,22 +2305,28 @@ class Admin {
 		$fixed_items = array();
 		$fixed_total = 0.0;
 
-		// Load parcel-specific cost assignments so that entries with explicit
+		// Load parcel-specific cost assignments so entries can either apply to
-		// assignments are only charged to the assigned parcels.
+		// all parcels (mandatory) or only to explicitly assigned parcels (manual).
-		$entries_with_assignments = ( 'parcel' === $statement_type )
+		$entries_with_assignments = $this->costs->get_entry_ids_with_assignments( $year );
-			? $this->costs->get_entry_ids_with_assignments( $year )
+		$subject_assigned_ids     = array();
-			: array();
+
-		$parcel_assigned_ids      = ( 'parcel' === $statement_type )
+		foreach ( array_map( 'intval', $parcel_ids ) as $parcel_id ) {
-			? $this->costs->get_assigned_entry_ids( $subject_id )
+			$subject_assigned_ids = array_merge( $subject_assigned_ids, $this->costs->get_assigned_entry_ids( $parcel_id ) );
-			: array();
+		}
+
+		$subject_assigned_ids = array_values( array_unique( array_map( 'intval', $subject_assigned_ids ) ) );
 
 		foreach ( $cost_entries as $entry ) {
 			$entry_id        = (int) $entry->id;
 			$has_assignments = in_array( $entry_id, $entries_with_assignments, true );
+			$is_assigned     = in_array( $entry_id, $subject_assigned_ids, true );
+			$is_mandatory    = ! isset( $entry->is_mandatory ) || (bool) $entry->is_mandatory;
 
-			// For parcel statements: if this entry has any parcel restrictions,
+			if ( ! $is_mandatory && ! $is_assigned ) {
-			// skip it unless this specific parcel is assigned.
+				continue;
-			if ( 'parcel' === $statement_type && $has_assignments && ! in_array( $entry_id, $parcel_assigned_ids, true ) ) {
+			}
+
+			if ( $is_mandatory && $has_assignments && ! $is_assigned ) {
 				continue;
 			}
 
@@ -1778,9 +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>
 
@@ -1848,8 +2469,7 @@ class Admin {
 						<thead>
 							<tr>
 								<th><?php echo esc_html__( 'Kostenposten', KGVVM_TEXT_DOMAIN ); ?></th>
-								<th><?php echo esc_html__( 'Gesamtkosten', KGVVM_TEXT_DOMAIN ); ?></th>
+								<th style='width:140px; white-space:nowrap;'><?php echo esc_html__( 'Anteil', KGVVM_TEXT_DOMAIN ); ?></th>
-								<th><?php echo esc_html__( 'Anteil', KGVVM_TEXT_DOMAIN ); ?></th>
 							</tr>
 						</thead>
 						<tbody>
@@ -1860,8 +2480,7 @@ class Admin {
 										<br /><span class="kgvvm-help"><?php echo esc_html( sprintf( __( '%1$s × %2$s zu je %3$s', KGVVM_TEXT_DOMAIN ), $item['distribution_label'], number_format_i18n( (int) $item['units'], 0 ), $this->format_currency( $item['unit_amount'] ) ) ); ?></span>
 										<?php echo $item['note'] ? '<br /><span class="kgvvm-help">' . esc_html( $item['note'] ) . '</span>' : ''; ?>
 									</td>
-									<td><?php echo esc_html( $this->format_currency( $item['total'] ) ); ?></td>
+									<td style='width:140px; white-space:nowrap; text-align:right;'><?php echo esc_html( $this->format_currency( $item['share'] ) ); ?></td>
-									<td><?php echo esc_html( $this->format_currency( $item['share'] ) ); ?></td>
 								</tr>
 							<?php endforeach; ?>
 						</tbody>
@@ -1889,6 +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>
@@ -1899,21 +2541,24 @@ class Admin {
 						<ul class='kgvvm-cost-assignment-list'>
 							<?php foreach ( $cost_entries as $entry ) :
 								$entry_id     = (int) $entry->id;
-								$is_assigned = in_array( $entry_id, $parcel_assigned_ids, true );
+								$is_assigned  = in_array( $entry_id, $subject_assigned_ids, true );
 								$has_any      = in_array( $entry_id, $entries_with_assignments, true );
+								$is_mandatory = ! isset( $entry->is_mandatory ) || (bool) $entry->is_mandatory;
 							?>
 							<li>
 								<span class='kgvvm-entry-name'>
 									<?php if ( $is_assigned ) : ?>
 										<span style='color:#007017;' title='<?php esc_attr_e( 'Diese Parzelle ist zugeordnet', KGVVM_TEXT_DOMAIN ); ?>'>&#10003;</span>
-									<?php elseif ( $has_any ) : ?>
+									<?php elseif ( ! $is_mandatory || $has_any ) : ?>
 										<span style='color:#b32d2e;' title='<?php esc_attr_e( 'Diese Parzelle ist nicht zugeordnet', KGVVM_TEXT_DOMAIN ); ?>'>&#10007;</span>
 									<?php else : ?>
 										<span style='color:#999;' title='<?php esc_attr_e( 'Gilt für alle Parzellen', KGVVM_TEXT_DOMAIN ); ?>'>&#8212;</span>
 									<?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' />
@@ -1924,6 +2569,8 @@ class Admin {
 										<input type='hidden' name='page' value='kgvvm-costs' />
 										<button type='submit' class='button button-small'><?php echo esc_html__( 'Entfernen', KGVVM_TEXT_DOMAIN ); ?></button>
 									</form>
+								<?php elseif ( $is_mandatory && ! $has_any ) : ?>
+									<span class='button button-small' style='pointer-events:none; opacity:.65;'><?php echo esc_html__( 'Automatisch', KGVVM_TEXT_DOMAIN ); ?></span>
 								<?php else : ?>
 									<form method='post' action='<?php echo esc_url( admin_url( 'admin.php' ) ); ?>' style='display:inline;'>
 										<?php wp_nonce_field( 'kgvvm_toggle_parcel_cost' ); ?>
@@ -1941,8 +2588,8 @@ class Admin {
 						</ul>
 						<p class='description' style='margin-top:12px; font-size:11px;'>
 							<span style='color:#007017;'>&#10003;</span> <?php echo esc_html__( 'zugeordnet', KGVVM_TEXT_DOMAIN ); ?> &nbsp;
-							<span style='color:#b32d2e;'>&#10007;</span> <?php echo esc_html__( 'nicht zugeordnet', KGVVM_TEXT_DOMAIN ); ?> &nbsp;
+							<span style='color:#b32d2e;'>&#10007;</span> <?php echo esc_html__( 'manuell oder ausgeschlossen', KGVVM_TEXT_DOMAIN ); ?> &nbsp;
-							<span style='color:#999;'>&#8212;</span> <?php echo esc_html__( 'alle Parzellen', KGVVM_TEXT_DOMAIN ); ?>
+							<span style='color:#999;'>&#8212;</span> <?php echo esc_html__( 'Pflichtposition für alle Parzellen', KGVVM_TEXT_DOMAIN ); ?>
 						</p>
 					<?php endif; ?>
 				</div>
@@ -2044,24 +2691,24 @@ class Admin {
 		<h2><?php echo esc_html__( 'Zusammenfassung', KGVVM_TEXT_DOMAIN ); ?></h2>
 		<table cellpadding="5" cellspacing="0" border="1">
 			<tr>
-				<th><strong><?php echo esc_html__( 'Position', KGVVM_TEXT_DOMAIN ); ?></strong></th>
+				<th style="width:76%;"><strong><?php echo esc_html__( 'Position', KGVVM_TEXT_DOMAIN ); ?></strong></th>
-				<th><strong><?php echo esc_html__( 'Betrag', KGVVM_TEXT_DOMAIN ); ?></strong></th>
+				<th style="width:24%; text-align:right; white-space:nowrap;"><strong><?php echo esc_html__( 'Betrag', KGVVM_TEXT_DOMAIN ); ?></strong></th>
 			</tr>
 			<tr>
 				<td><?php echo esc_html__( 'Anteilige Grundkosten', KGVVM_TEXT_DOMAIN ); ?></td>
-				<td><?php echo esc_html( $this->format_currency( $statement['fixed_total'] ) ); ?></td>
+				<td style="text-align:right; white-space:nowrap;"><?php echo esc_html( $this->format_currency( $statement['fixed_total'] ) ); ?></td>
 			</tr>
 			<tr>
 				<td><?php echo esc_html__( 'Wasserkosten', KGVVM_TEXT_DOMAIN ); ?></td>
-				<td><?php echo esc_html( $this->format_currency( $statement['water_cost_total'] ) ); ?></td>
+				<td style="text-align:right; white-space:nowrap;"><?php echo esc_html( $this->format_currency( $statement['water_cost_total'] ) ); ?></td>
 			</tr>
 			<tr>
 				<td><?php echo esc_html__( 'Stromkosten', KGVVM_TEXT_DOMAIN ); ?></td>
-				<td><?php echo esc_html( $this->format_currency( $statement['power_cost_total'] ) ); ?></td>
+				<td style="text-align:right; white-space:nowrap;"><?php echo esc_html( $this->format_currency( $statement['power_cost_total'] ) ); ?></td>
 			</tr>
 			<tr>
 				<td><strong><?php echo esc_html__( 'Gesamtbetrag', KGVVM_TEXT_DOMAIN ); ?></strong></td>
-				<td><strong><?php echo esc_html( $this->format_currency( $statement['grand_total'] ) ); ?></strong></td>
+				<td style="text-align:right; white-space:nowrap;"><strong><?php echo esc_html( $this->format_currency( $statement['grand_total'] ) ); ?></strong></td>
 			</tr>
 		</table>
 
@@ -2071,15 +2718,13 @@ class Admin {
 		<?php else : ?>
 			<table cellpadding="5" cellspacing="0" border="1">
 				<tr>
-					<th><strong><?php echo esc_html__( 'Kostenposten', KGVVM_TEXT_DOMAIN ); ?></strong></th>
+					<th style="width:76%;"><strong><?php echo esc_html__( 'Kostenposten', KGVVM_TEXT_DOMAIN ); ?></strong></th>
-					<th><strong><?php echo esc_html__( 'Gesamtkosten', KGVVM_TEXT_DOMAIN ); ?></strong></th>
+					<th style="width:24%; text-align:right; white-space:nowrap;"><strong><?php echo esc_html__( 'Anteil', KGVVM_TEXT_DOMAIN ); ?></strong></th>
-					<th><strong><?php echo esc_html__( 'Anteil', KGVVM_TEXT_DOMAIN ); ?></strong></th>
 				</tr>
 				<?php foreach ( $statement['fixed_items'] as $item ) : ?>
 					<tr>
-						<td><?php echo esc_html( $item['name'] . ' – ' . sprintf( __( '%1$s × %2$s zu je %3$s', KGVVM_TEXT_DOMAIN ), $item['distribution_label'], number_format_i18n( (int) $item['units'], 0 ), $this->format_currency( $item['unit_amount'] ) ) ); ?></td>
+						<td style="width:76%;"><?php echo esc_html( $item['name'] . ' – ' . sprintf( __( '%1$s × %2$s zu je %3$s', KGVVM_TEXT_DOMAIN ), $item['distribution_label'], number_format_i18n( (int) $item['units'], 0 ), $this->format_currency( $item['unit_amount'] ) ) ); ?></td>
-						<td><?php echo esc_html( $this->format_currency( $item['total'] ) ); ?></td>
+						<td style="width:24%; text-align:right; white-space:nowrap;"><?php echo esc_html( $this->format_currency( $item['share'] ) ); ?></td>
-						<td><?php echo esc_html( $this->format_currency( $item['share'] ) ); ?></td>
 					</tr>
 				<?php endforeach; ?>
 			</table>

includes/DataTransfer.php

@@ -25,6 +25,7 @@ class DataTransfer {
 		'sections',
 		'parcels',
 		'tenants',
+		'inventory_items',
 		'parcel_members',
 		'parcel_tenants',
 		'meters',
@@ -38,6 +39,7 @@ class DataTransfer {
 		'work_year_config',
 		'work_logs',
 		'work_log_members',
+		'inventory_loans',
 	);
 
 	public function __construct( \wpdb $wpdb ) {

includes/Repositories/CostRepository.php

@@ -93,11 +93,12 @@ class CostRepository extends AbstractRepository {
 			'distribution_type' => isset( $data['distribution_type'] ) ? $data['distribution_type'] : 'parcel',
 			'unit_amount'       => isset( $data['unit_amount'] ) ? (float) $data['unit_amount'] : 0,
 			'total_cost'        => (float) $data['total_cost'],
+			'is_mandatory'      => isset( $data['is_mandatory'] ) ? (int) (bool) $data['is_mandatory'] : 1,
 			'note'              => $data['note'],
 			'updated_at'        => $this->now(),
 		);
 
-		$formats = array( '%d', '%s', '%s', '%f', '%f', '%s', '%s' );
+		$formats = array( '%d', '%s', '%s', '%f', '%f', '%d', '%s', '%s' );
 
 		$this->ensure_year( $payload['entry_year'] );
 
@@ -107,7 +108,7 @@ class CostRepository extends AbstractRepository {
 		}
 
 		$payload['created_at'] = $this->now();
-		$this->wpdb->insert( $this->table, $payload, array( '%d', '%s', '%s', '%f', '%f', '%s', '%s', '%s' ) );
+		$this->wpdb->insert( $this->table, $payload, array( '%d', '%s', '%s', '%f', '%f', '%d', '%s', '%s', '%s' ) );
 
 		return $this->wpdb->insert_id;
 	}
@@ -221,6 +222,75 @@ class CostRepository extends AbstractRepository {
 		return $this->wpdb->get_row( $this->wpdb->prepare( "SELECT * FROM {$year_table} WHERE entry_year = %d", $year ) ); // phpcs:ignore WordPress.DB.PreparedSQL.NotPrepared
 	}
 
+	/**
+	 * Get lock state for one statement year.
+	 *
+	 * @param int $year Selected year.
+	 * @return array
+	 */
+	public function get_statement_lock_state( $year ) {
+		$details = $this->get_year_details( $year );
+
+		if ( ! $details ) {
+			return array(
+				'is_locked' => false,
+				'locked_at' => null,
+				'locked_by' => 0,
+			);
+		}
+
+		return array(
+			'is_locked' => ! empty( $details->statement_is_locked ) && 1 === (int) $details->statement_is_locked,
+			'locked_at' => isset( $details->statement_locked_at ) ? $details->statement_locked_at : null,
+			'locked_by' => isset( $details->statement_locked_by ) ? (int) $details->statement_locked_by : 0,
+		);
+	}
+
+	/**
+	 * Check whether statement data for one year is locked.
+	 *
+	 * @param int $year Selected year.
+	 * @return bool
+	 */
+	public function is_statement_locked( $year ) {
+		$state = $this->get_statement_lock_state( $year );
+
+		return ! empty( $state['is_locked'] );
+	}
+
+	/**
+	 * Lock or unlock a statement year.
+	 *
+	 * @param int  $year       Selected year.
+	 * @param bool $is_locked  Target lock state.
+	 * @param int  $locked_by  User ID that changes the state.
+	 * @return bool
+	 */
+	public function set_statement_lock( $year, $is_locked, $locked_by = 0 ) {
+		$year = absint( $year );
+
+		if ( $year < 1 || ! $this->ensure_year( $year ) ) {
+			return false;
+		}
+
+		$payload = array(
+			'statement_is_locked' => $is_locked ? 1 : 0,
+			'statement_locked_at' => $is_locked ? $this->now() : null,
+			'statement_locked_by' => $is_locked ? absint( $locked_by ) : 0,
+			'updated_at'          => $this->now(),
+		);
+
+		$result = $this->wpdb->update(
+			$this->year_table(),
+			$payload,
+			array( 'entry_year' => $year ),
+			array( '%d', '%s', '%d', '%s' ),
+			array( '%d' )
+		);
+
+		return false !== $result;
+	}
+
 	/**
 	 * Save section-specific yearly prices.
 	 *

includes/Repositories/InventoryRepository.php

@@ -0,0 +1,336 @@
+<?php
+/**
+ * Inventory repository.
+ *
+ * @package KGV\VereinManager
+ */
+
+namespace KGV\VereinManager\Repositories;
+
+use KGV\VereinManager\Schema;
+
+if ( ! defined( 'ABSPATH' ) ) {
+	exit;
+}
+
+class InventoryRepository extends AbstractRepository {
+
+	/**
+	 * Resolve main inventory table name.
+	 *
+	 * @return string
+	 */
+	protected function resolve_table() {
+		return Schema::table( 'inventory_items' );
+	}
+
+	/**
+	 * Resolve loan table name.
+	 *
+	 * @return string
+	 */
+	private function loans_table() {
+		return Schema::table( 'inventory_loans' );
+	}
+
+	/**
+	 * Search inventory items.
+	 *
+	 * @param array $args Query arguments.
+	 * @return array
+	 */
+	public function search_items( $args = array() ) {
+		$search  = isset( $args['s'] ) ? sanitize_text_field( wp_unslash( $args['s'] ) ) : '';
+		$status  = isset( $args['status'] ) ? sanitize_key( wp_unslash( $args['status'] ) ) : '';
+		$orderby = $this->sanitize_orderby( isset( $args['orderby'] ) ? sanitize_key( wp_unslash( $args['orderby'] ) ) : 'name', array( 'name', 'total_quantity', 'available_quantity', 'is_active', 'updated_at' ), 'name' );
+		$order   = $this->sanitize_order( isset( $args['order'] ) ? sanitize_key( wp_unslash( $args['order'] ) ) : 'ASC' );
+
+		$sql    = "SELECT * FROM {$this->table} WHERE 1=1";
+		$params = array();
+
+		if ( '' !== $search ) {
+			$like     = '%' . $this->wpdb->esc_like( $search ) . '%';
+			$sql     .= ' AND (name LIKE %s OR storage_location LIKE %s OR description LIKE %s)';
+			$params[] = $like;
+			$params[] = $like;
+			$params[] = $like;
+		}
+
+		if ( in_array( $status, array( 'active', 'inactive' ), true ) ) {
+			$sql     .= ' AND is_active = %d';
+			$params[] = 'active' === $status ? 1 : 0;
+		}
+
+		$sql .= " ORDER BY {$orderby} {$order}, id DESC";
+
+		if ( ! empty( $params ) ) {
+			return $this->wpdb->get_results( $this->wpdb->prepare( $sql, $params ) ); // phpcs:ignore WordPress.DB.PreparedSQL.NotPrepared
+		}
+
+		return $this->wpdb->get_results( $sql ); // phpcs:ignore WordPress.DB.PreparedSQL.NotPrepared,WordPress.DB.DirectDatabaseQuery.DirectQuery
+	}
+
+	/**
+	 * Save or update one inventory item.
+	 *
+	 * @param array $data Item payload.
+	 * @param int   $id   Optional item ID.
+	 * @return int|false
+	 */
+	public function save_item( $data, $id = 0 ) {
+		$payload = array(
+			'name'               => $data['name'],
+			'total_quantity'     => max( 0, (int) $data['total_quantity'] ),
+			'available_quantity' => max( 0, (int) $data['available_quantity'] ),
+			'storage_location'   => isset( $data['storage_location'] ) ? $data['storage_location'] : '',
+			'description'        => isset( $data['description'] ) ? $data['description'] : '',
+			'is_active'          => ! empty( $data['is_active'] ) ? 1 : 0,
+			'updated_at'         => $this->now(),
+		);
+
+		if ( $payload['available_quantity'] > $payload['total_quantity'] ) {
+			$payload['available_quantity'] = $payload['total_quantity'];
+		}
+
+		if ( $id > 0 ) {
+			$result = $this->wpdb->update(
+				$this->table,
+				$payload,
+				array( 'id' => absint( $id ) ),
+				array( '%s', '%d', '%d', '%s', '%s', '%d', '%s' ),
+				array( '%d' )
+			);
+
+			return false !== $result ? (int) $id : false;
+		}
+
+		$payload['created_at'] = $this->now();
+		$result                = $this->wpdb->insert( $this->table, $payload, array( '%s', '%d', '%d', '%s', '%s', '%d', '%s', '%s' ) );
+
+		return false !== $result ? (int) $this->wpdb->insert_id : false;
+	}
+
+	/**
+	 * Check whether one item has open loans.
+	 *
+	 * @param int $item_id Item ID.
+	 * @return bool
+	 */
+	public function has_open_loans( $item_id ) {
+		$item_id = absint( $item_id );
+		$table   = $this->loans_table();
+
+		if ( $item_id < 1 || '' === $table ) {
+			return false;
+		}
+
+		$count = (int) $this->wpdb->get_var( $this->wpdb->prepare( "SELECT COUNT(*) FROM {$table} WHERE item_id = %d AND status = %s", $item_id, 'open' ) ); // phpcs:ignore WordPress.DB.PreparedSQL.NotPrepared
+
+		return $count > 0;
+	}
+
+	/**
+	 * Get total currently borrowed quantity for one item.
+	 *
+	 * @param int $item_id Item ID.
+	 * @return int
+	 */
+	public function get_open_borrowed_quantity( $item_id ) {
+		$item_id = absint( $item_id );
+		$table   = $this->loans_table();
+
+		if ( $item_id < 1 || '' === $table ) {
+			return 0;
+		}
+
+		$sum = (int) $this->wpdb->get_var( $this->wpdb->prepare( "SELECT COALESCE(SUM(borrowed_quantity), 0) FROM {$table} WHERE item_id = %d AND status = %s", $item_id, 'open' ) ); // phpcs:ignore WordPress.DB.PreparedSQL.NotPrepared
+
+		return max( 0, $sum );
+	}
+
+	/**
+	 * Borrow an inventory item.
+	 *
+	 * @param int    $item_id   Item ID.
+	 * @param int    $user_id   Borrower user ID.
+	 * @param int    $quantity  Quantity.
+	 * @param string $due_date  Optional due date.
+	 * @param string $note      Optional note.
+	 * @return bool
+	 */
+	public function borrow_item( $item_id, $user_id, $quantity, $due_date = '', $note = '' ) {
+		$item_id  = absint( $item_id );
+		$user_id  = absint( $user_id );
+		$quantity = max( 0, (int) $quantity );
+		$loan_tab = $this->loans_table();
+
+		if ( $item_id < 1 || $user_id < 1 || $quantity < 1 || '' === $loan_tab ) {
+			return false;
+		}
+
+		$item = $this->find( $item_id );
+
+		if ( ! $item || (int) $item->available_quantity < $quantity ) {
+			return false;
+		}
+
+		$this->wpdb->query( 'START TRANSACTION' ); // phpcs:ignore WordPress.DB.DirectDatabaseQuery.DirectQuery
+
+		$inserted = $this->wpdb->insert(
+			$loan_tab,
+			array(
+				'item_id'           => $item_id,
+				'user_id'           => $user_id,
+				'borrowed_quantity' => $quantity,
+				'borrowed_at'       => $this->now(),
+				'due_date'          => '' !== $due_date ? $due_date : null,
+				'returned_at'       => null,
+				'note'              => $note,
+				'return_note'       => '',
+				'status'            => 'open',
+				'created_at'        => $this->now(),
+				'updated_at'        => $this->now(),
+			),
+			array( '%d', '%d', '%d', '%s', '%s', '%s', '%s', '%s', '%s', '%s', '%s' )
+		);
+
+		if ( false === $inserted ) {
+			$this->wpdb->query( 'ROLLBACK' ); // phpcs:ignore WordPress.DB.DirectDatabaseQuery.DirectQuery
+			return false;
+		}
+
+		$updated = $this->wpdb->update(
+			$this->table,
+			array(
+				'available_quantity' => max( 0, (int) $item->available_quantity - $quantity ),
+				'updated_at'         => $this->now(),
+			),
+			array( 'id' => $item_id ),
+			array( '%d', '%s' ),
+			array( '%d' )
+		);
+
+		if ( false === $updated ) {
+			$this->wpdb->query( 'ROLLBACK' ); // phpcs:ignore WordPress.DB.DirectDatabaseQuery.DirectQuery
+			return false;
+		}
+
+		$this->wpdb->query( 'COMMIT' ); // phpcs:ignore WordPress.DB.DirectDatabaseQuery.DirectQuery
+		return true;
+	}
+
+	/**
+	 * Return one open loan.
+	 *
+	 * @param int    $loan_id      Loan ID.
+	 * @param string $return_note  Optional return note.
+	 * @return bool
+	 */
+	public function return_loan( $loan_id, $return_note = '' ) {
+		$loan_id  = absint( $loan_id );
+		$loan_tab = $this->loans_table();
+
+		if ( $loan_id < 1 || '' === $loan_tab ) {
+			return false;
+		}
+
+		$loan = $this->wpdb->get_row( $this->wpdb->prepare( "SELECT * FROM {$loan_tab} WHERE id = %d", $loan_id ) ); // phpcs:ignore WordPress.DB.PreparedSQL.NotPrepared
+
+		if ( ! $loan || 'open' !== $loan->status ) {
+			return false;
+		}
+
+		$item = $this->find( (int) $loan->item_id );
+
+		if ( ! $item ) {
+			return false;
+		}
+
+		$this->wpdb->query( 'START TRANSACTION' ); // phpcs:ignore WordPress.DB.DirectDatabaseQuery.DirectQuery
+
+		$updated_loan = $this->wpdb->update(
+			$loan_tab,
+			array(
+				'status'      => 'returned',
+				'returned_at' => $this->now(),
+				'return_note' => $return_note,
+				'updated_at'  => $this->now(),
+			),
+			array( 'id' => $loan_id ),
+			array( '%s', '%s', '%s', '%s' ),
+			array( '%d' )
+		);
+
+		if ( false === $updated_loan ) {
+			$this->wpdb->query( 'ROLLBACK' ); // phpcs:ignore WordPress.DB.DirectDatabaseQuery.DirectQuery
+			return false;
+		}
+
+		$new_available = min( (int) $item->total_quantity, (int) $item->available_quantity + (int) $loan->borrowed_quantity );
+
+		$updated_item = $this->wpdb->update(
+			$this->table,
+			array(
+				'available_quantity' => $new_available,
+				'updated_at'         => $this->now(),
+			),
+			array( 'id' => (int) $loan->item_id ),
+			array( '%d', '%s' ),
+			array( '%d' )
+		);
+
+		if ( false === $updated_item ) {
+			$this->wpdb->query( 'ROLLBACK' ); // phpcs:ignore WordPress.DB.DirectDatabaseQuery.DirectQuery
+			return false;
+		}
+
+		$this->wpdb->query( 'COMMIT' ); // phpcs:ignore WordPress.DB.DirectDatabaseQuery.DirectQuery
+		return true;
+	}
+
+	/**
+	 * Get open loans with item and borrower information.
+	 *
+	 * @return array
+	 */
+	public function get_open_loans() {
+		$table = $this->loans_table();
+
+		if ( '' === $table ) {
+			return array();
+		}
+
+		$sql = "SELECT l.*, i.name AS item_name, u.display_name AS borrower_name
+			FROM {$table} l
+			LEFT JOIN {$this->table} i ON i.id = l.item_id
+			LEFT JOIN {$this->wpdb->users} u ON u.ID = l.user_id
+			WHERE l.status = %s
+			ORDER BY l.borrowed_at DESC, l.id DESC";
+
+		return $this->wpdb->get_results( $this->wpdb->prepare( $sql, 'open' ) ); // phpcs:ignore WordPress.DB.PreparedSQL.NotPrepared
+	}
+
+	/**
+	 * Get latest loan history entries.
+	 *
+	 * @param int $limit Number of rows.
+	 * @return array
+	 */
+	public function get_recent_loans( $limit = 20 ) {
+		$table = $this->loans_table();
+		$limit = max( 1, min( 200, (int) $limit ) );
+
+		if ( '' === $table ) {
+			return array();
+		}
+
+		$sql = "SELECT l.*, i.name AS item_name, u.display_name AS borrower_name
+			FROM {$table} l
+			LEFT JOIN {$this->table} i ON i.id = l.item_id
+			LEFT JOIN {$this->wpdb->users} u ON u.ID = l.user_id
+			ORDER BY l.borrowed_at DESC, l.id DESC
+			LIMIT %d";
+
+		return $this->wpdb->get_results( $this->wpdb->prepare( $sql, $limit ) ); // phpcs:ignore WordPress.DB.PreparedSQL.NotPrepared
+	}
+}

includes/Repositories/MeterReadingRepository.php

@@ -244,4 +244,25 @@ class MeterReadingRepository extends AbstractRepository {
 
 		return array_reverse( array_values( $monthly ) );
 	}
+
+	/**
+	 * Correct an existing reading (value, date, note).
+	 *
+	 * @param int   $id   Reading ID.
+	 * @param array $data Corrected data: reading_value, reading_date, note.
+	 * @return int|false
+	 */
+	public function update_reading( $id, $data ) {
+		return $this->wpdb->update(
+			$this->table,
+			array(
+				'reading_value' => (float) $data['reading_value'],
+				'reading_date'  => sanitize_text_field( $data['reading_date'] ),
+				'note'          => sanitize_textarea_field( $data['note'] ),
+			),
+			array( 'id' => absint( $id ) ),
+			array( '%f', '%s', '%s' ),
+			array( '%d' )
+		);
+	}
 }

includes/Schema.php

@@ -27,6 +27,8 @@ class Schema {
 			'parcels'        => $wpdb->prefix . 'kgvvm_parcels',
 			'meters'         => $wpdb->prefix . 'kgvvm_meters',
 			'tenants'        => $wpdb->prefix . 'kgvvm_tenants',
+			'inventory_items' => $wpdb->prefix . 'kgvvm_inventory_items',
+			'inventory_loans' => $wpdb->prefix . 'kgvvm_inventory_loans',
 			'parcel_members' => $wpdb->prefix . 'kgvvm_parcel_members',
 			'parcel_tenants' => $wpdb->prefix . 'kgvvm_parcel_tenants',
 			'chat_messages'  => $wpdb->prefix . 'kgvvm_chat_messages',
@@ -126,6 +128,42 @@ class Schema {
 			KEY is_active (is_active)
 		) {$charset_collate};";
 
+		$sql[] = "CREATE TABLE " . self::table( 'inventory_items' ) . " (
+			id BIGINT UNSIGNED NOT NULL AUTO_INCREMENT,
+			name VARCHAR(190) NOT NULL,
+			total_quantity INT UNSIGNED NOT NULL DEFAULT 0,
+			available_quantity INT UNSIGNED NOT NULL DEFAULT 0,
+			storage_location VARCHAR(190) NULL,
+			description TEXT NULL,
+			is_active TINYINT(1) NOT NULL DEFAULT 1,
+			created_at DATETIME NOT NULL,
+			updated_at DATETIME NOT NULL,
+			PRIMARY KEY  (id),
+			KEY name (name),
+			KEY is_active (is_active)
+		) {$charset_collate};";
+
+		$sql[] = "CREATE TABLE " . self::table( 'inventory_loans' ) . " (
+			id BIGINT UNSIGNED NOT NULL AUTO_INCREMENT,
+			item_id BIGINT UNSIGNED NOT NULL,
+			user_id BIGINT UNSIGNED NOT NULL,
+			borrowed_quantity INT UNSIGNED NOT NULL,
+			borrowed_at DATETIME NOT NULL,
+			due_date DATE NULL,
+			returned_at DATETIME NULL,
+			note TEXT NULL,
+			return_note TEXT NULL,
+			status VARCHAR(20) NOT NULL DEFAULT 'open',
+			created_at DATETIME NOT NULL,
+			updated_at DATETIME NOT NULL,
+			PRIMARY KEY  (id),
+			KEY item_id (item_id),
+			KEY user_id (user_id),
+			KEY status (status),
+			KEY borrowed_at (borrowed_at),
+			KEY due_date (due_date)
+		) {$charset_collate};";
+
 		$sql[] = "CREATE TABLE " . self::table( 'parcel_members' ) . " (
 			parcel_id BIGINT UNSIGNED NOT NULL,
 			user_id BIGINT UNSIGNED NOT NULL,
@@ -175,6 +213,9 @@ class Schema {
 			entry_year SMALLINT UNSIGNED NOT NULL,
 			power_price_per_kwh DECIMAL(12,4) NULL,
 			water_price_per_m3 DECIMAL(12,4) NULL,
+			statement_is_locked TINYINT(1) NOT NULL DEFAULT 0,
+			statement_locked_at DATETIME NULL,
+			statement_locked_by BIGINT UNSIGNED NOT NULL DEFAULT 0,
 			created_at DATETIME NOT NULL,
 			updated_at DATETIME NOT NULL,
 			PRIMARY KEY  (id),
@@ -201,6 +242,7 @@ class Schema {
 			distribution_type VARCHAR(20) NOT NULL DEFAULT 'parcel',
 			unit_amount DECIMAL(12,2) NULL,
 			total_cost DECIMAL(12,2) NOT NULL DEFAULT 0.00,
+			is_mandatory TINYINT(1) NOT NULL DEFAULT 1,
 			note TEXT NULL,
 			created_at DATETIME NOT NULL,
 			updated_at DATETIME NOT NULL,
@@ -281,6 +323,8 @@ class Schema {
 			self::table( 'parcels' ),
 			self::table( 'meters' ),
 			self::table( 'tenants' ),
+			self::table( 'inventory_items' ),
+			self::table( 'inventory_loans' ),
 			self::table( 'parcel_members' ),
 			self::table( 'parcel_tenants' ),
 			self::table( 'chat_messages' ),
@@ -316,6 +360,8 @@ class Schema {
 			self::table( 'work_logs' ),
 			self::table( 'work_year_config' ),
 			self::table( 'work_jobs' ),
+			self::table( 'inventory_loans' ),
+			self::table( 'inventory_items' ),
 			self::table( 'cost_entries' ),
 			self::table( 'cost_rates' ),
 			self::table( 'cost_years' ),

includes/Validator.php

@@ -259,6 +259,7 @@ class Validator {
 		$unit_amount       = isset( $data['unit_amount'] ) ? str_replace( ',', '.', wp_unslash( $data['unit_amount'] ) ) : '';
 		$entry_year        = $this->sanitize_cost_year( $data );
 		$distribution_type = sanitize_key( wp_unslash( isset( $data['distribution_type'] ) ? $data['distribution_type'] : 'parcel' ) );
+		$is_mandatory      = isset( $data['is_mandatory'] ) && '1' === (string) wp_unslash( $data['is_mandatory'] );
 
 		return array(
 			'entry_year'        => $entry_year,
@@ -266,6 +267,7 @@ class Validator {
 			'distribution_type' => $distribution_type,
 			'unit_amount'       => '' === trim( (string) $unit_amount ) ? '' : (float) $unit_amount,
 			'total_cost'        => 0.0,
+			'is_mandatory'      => $is_mandatory,
 			'note'              => sanitize_textarea_field( wp_unslash( isset( $data['note'] ) ? $data['note'] : '' ) ),
 		);
 	}
@@ -365,6 +367,91 @@ class Validator {
 		return $errors;
 	}
 
+	/**
+	 * Sanitize one inventory item payload.
+	 *
+	 * @param array $data Raw request data.
+	 * @return array
+	 */
+	public function sanitize_inventory_item( $data ) {
+		return array(
+			'name'               => sanitize_text_field( wp_unslash( isset( $data['name'] ) ? $data['name'] : '' ) ),
+			'total_quantity'     => absint( isset( $data['total_quantity'] ) ? $data['total_quantity'] : 0 ),
+			'available_quantity' => absint( isset( $data['available_quantity'] ) ? $data['available_quantity'] : 0 ),
+			'storage_location'   => sanitize_text_field( wp_unslash( isset( $data['storage_location'] ) ? $data['storage_location'] : '' ) ),
+			'description'        => sanitize_textarea_field( wp_unslash( isset( $data['description'] ) ? $data['description'] : '' ) ),
+			'is_active'          => ! empty( $data['is_active'] ) ? 1 : 0,
+		);
+	}
+
+	/**
+	 * Validate one inventory item payload.
+	 *
+	 * @param array $data Sanitized data.
+	 * @return \WP_Error
+	 */
+	public function validate_inventory_item( $data ) {
+		$errors = new \WP_Error();
+
+		if ( '' === $data['name'] ) {
+			$errors->add( 'inventory_name_required', __( 'Bitte einen Namen für den Inventargegenstand eingeben.', KGVVM_TEXT_DOMAIN ) );
+		}
+
+		if ( (int) $data['total_quantity'] < 0 ) {
+			$errors->add( 'inventory_total_invalid', __( 'Die Gesamtmenge muss 0 oder größer sein.', KGVVM_TEXT_DOMAIN ) );
+		}
+
+		if ( (int) $data['available_quantity'] < 0 ) {
+			$errors->add( 'inventory_available_invalid', __( 'Die verfügbare Menge muss 0 oder größer sein.', KGVVM_TEXT_DOMAIN ) );
+		}
+
+		if ( (int) $data['available_quantity'] > (int) $data['total_quantity'] ) {
+			$errors->add( 'inventory_available_too_high', __( 'Die verfügbare Menge darf nicht größer als die Gesamtmenge sein.', KGVVM_TEXT_DOMAIN ) );
+		}
+
+		return $errors;
+	}
+
+	/**
+	 * Sanitize one inventory borrow request.
+	 *
+	 * @param array $data Raw request data.
+	 * @return array
+	 */
+	public function sanitize_inventory_loan( $data ) {
+		return array(
+			'item_id'  => absint( isset( $data['item_id'] ) ? $data['item_id'] : 0 ),
+			'user_id'  => absint( isset( $data['user_id'] ) ? $data['user_id'] : 0 ),
+			'quantity' => absint( isset( $data['quantity'] ) ? $data['quantity'] : 0 ),
+			'due_date' => $this->normalize_date( isset( $data['due_date'] ) ? $data['due_date'] : '' ),
+			'note'     => sanitize_textarea_field( wp_unslash( isset( $data['note'] ) ? $data['note'] : '' ) ),
+		);
+	}
+
+	/**
+	 * Validate one inventory borrow request.
+	 *
+	 * @param array $data Sanitized data.
+	 * @return \WP_Error
+	 */
+	public function validate_inventory_loan( $data ) {
+		$errors = new \WP_Error();
+
+		if ( (int) $data['item_id'] < 1 ) {
+			$errors->add( 'inventory_item_required', __( 'Bitte einen Inventargegenstand auswählen.', KGVVM_TEXT_DOMAIN ) );
+		}
+
+		if ( (int) $data['user_id'] < 1 ) {
+			$errors->add( 'inventory_user_required', __( 'Bitte ein Mitglied auswählen.', KGVVM_TEXT_DOMAIN ) );
+		}
+
+		if ( (int) $data['quantity'] < 1 ) {
+			$errors->add( 'inventory_quantity_required', __( 'Bitte eine gültige Ausleihmenge eingeben.', KGVVM_TEXT_DOMAIN ) );
+		}
+
+		return $errors;
+	}
+
 	/**
 	 * Normalize optional date fields to Y-m-d.
 	 *

kgv-verein-manager.php

@@ -4,7 +4,7 @@
  * Plugin Name: KGV Vereinsverwaltung
  * Plugin URI: https://apex-project.de/
  * Description: Verwaltung von Sparten, Parzellen, Mitgliedern, Pächtern sowie Wasser- und Stromzählern für Kleingartenvereine.
- * Version: 1.17.0
+ * Version: 1.17.7
  * Author: Ronny Grobel
  * Author URI: https://apex-project.de/
  * License: GPL v2 or later
@@ -31,7 +31,7 @@ if ( ! defined( 'ABSPATH' ) ) {
 	exit;
 }
 
-define( 'KGVVM_VERSION', '1.17.0' );
+define( 'KGVVM_VERSION', '1.17.8' );
 define( 'KGVVM_PLUGIN_FILE', __FILE__ );
 define( 'KGVVM_PLUGIN_DIR', plugin_dir_path( __FILE__ ) );
 define( 'KGVVM_PLUGIN_URL', plugin_dir_url( __FILE__ ) );
@@ -45,8 +45,9 @@ register_activation_hook( __FILE__, array( '\\KGV\\VereinManager\\Activator', 'a
 register_deactivation_hook( __FILE__, array( '\\KGV\\VereinManager\\Deactivator', 'deactivate' ) );
 
 add_action(
-	'plugins_loaded',
+	'init',
 	function() {
 		\KGV\VereinManager\Plugin::instance()->run();
-	}
+	},
+	1
 );

readme.txt

@@ -3,7 +3,7 @@ Contributors: ronnygrobel
 Tags: verein, mitgliederverwaltung, parzellen, zaehler, abrechnung
 Requires at least: 6.0
 Tested up to: 6.8
-Stable tag: 1.17.0
+Stable tag: 1.17.8
 Requires PHP: 7.2
 License: GPLv2 or later
 License URI: https://www.gnu.org/licenses/gpl-2.0.html
@@ -41,6 +41,30 @@ Ja, insbesondere fuer Kleingartenvereine und deren Verwaltungsprozesse.
 
 == Changelog ==
 
+= 1.17.8 =
+Feat: Verbrauchsauswertung – Ablesung korrigieren (Datum, Zählerstand, Korrekturnotiz) und löschen direkt aus der Tabelle.
+
+= 1.17.7 =
+Feat: Inventarverwaltung – Gegenstände (Werkzeug etc.) erfassen, bearbeiten, löschen. Ausleihe und Rückgabe je Mitglied mit Notiz und Fälligkeitsdatum tracken. Export/Import integriert.
+
+= 1.17.6 =
+Feat: Jahresabrechnung kann festgeschrieben (gesperrt) werden. Alle Schreibzugriffe auf Kosten, Preise und Parzellenzuordnungen prüfen den Sperrstatus serverseitig.
+
+= 1.17.5 =
+Fix: Spaltenbreiten in Abrechnungstabellen angepasst für bessere Lesbarkeit langer Texte.
+
+= 1.17.4 =
+Fix: Checkbox "Verpflichtende Position" bei Kostenposten wird jetzt korrekt gespeichert wenn sie deaktiviert ist.
+
+= 1.17.3 =
+Verbesserung: Kostenübersicht zeigt jetzt direkt pro Kostenposten den Status Verpflichtend oder Manuell in einer eigenen Spalte an.
+
+= 1.17.2 =
+Fix: Manuelle Kostenpositionen auf der Jahresabrechnung einer Parzelle werden nach dem Hinzufügen jetzt sofort korrekt berücksichtigt. Pflichtpositionen ohne Einschränkung werden in der Seitenleiste als automatisch aktiv dargestellt.
+
+= 1.17.1 =
+Feat: is_mandatory Flag für Kostenpositionstypen - Kostenposten können jetzt als "verpflichtend" oder "manuell/optional" gekennzeichnet werden. Checkbox in der Kostenposten-Bearbeitung.
+
 = 1.17.0 =
 Parzellenspezifische Kostenpositionenzuweisung: Kostenposten können jetzt einzelnen Parzellen zugeordnet werden (z.B. Versicherung nur für bestimmte Parzellen). Editor auf der Jahresabrechnung Parzelle Seite mit übersichtlicher Liste und Hinzufügen/Entfernen-Funktionen. Zuordnungen werden in einer separaten Tabelle gespeichert und sind vollständig in Export/Import integriert.