better end points and better tests

internal/model/model.go

@@ -276,3 +276,57 @@ type BudgetRow struct {
 	Amount        float64
 	Currency      string
 }
+
+// GLAmountRow is a single GL line returned by the ReportRepo amount queries.
+// Used as the building block for PnLSection lines.
+type GLAmountRow struct {
+	GLCode      string  `json:"gl_code"`
+	Description string  `json:"description"`
+	Amount      float64 `json:"amount"`
+	Currency    string  `json:"currency"`
+}
+
+// RevenueAmounts holds the per-GL amounts for revenue accounts in a single period.
+// Used as input for P&L rollup and reforecast calculations.
+type RevenueAmounts struct {
+	GLCode      string
+	Description string
+	Amount      float64
+	Currency    string
+}
+
+// PnLSection is one block in the P&L (Revenue, COGS, Opex, etc.)
+// Lines are the individual GL rows; Total is their sum.
+type PnLSection struct {
+	Lines []GLAmountRow `json:"lines"`
+	Total float64       `json:"total"`
+}
+
+// PnLReport is the full P&L for a single period/dept/version.
+// GrossProfit  = Revenue - COGS
+// EBIT         = GrossProfit - Opex - Headcount
+// NetIncome    = EBIT - Capex
+type PnLReport struct {
+	Department   string        `json:"department"`
+	FiscalYear   int           `json:"fiscal_year"`
+	FiscalPeriod int           `json:"fiscal_period"`
+	Version      BudgetVersion `json:"version"`
+	Currency     string        `json:"currency"`
+
+	Revenue   PnLSection `json:"revenue"`
+	COGS      PnLSection `json:"cogs"`
+	Opex      PnLSection `json:"opex"`
+	Headcount PnLSection `json:"headcount"`
+	Capex     PnLSection `json:"capex"`
+
+	GrossProfit float64 `json:"gross_profit"` // Revenue - COGS
+	EBIT        float64 `json:"ebit"`         // GrossProfit - Opex - Headcount
+	NetIncome   float64 `json:"net_income"`   // EBIT - Capex
+}
+
+type PnLRequest struct {
+	FiscalYears   []int
+	FiscalPeriods []int
+	DeptCodes     []string
+	Version       BudgetVersion
+}