Adjust lifecycle allocation UI and account-level shared cost breakdown

PTC/management_dashboard_preview.html

@@ -1925,6 +1925,7 @@
             const [lifecycleAllocationModal, setLifecycleAllocationModal] = useState(null);
             const [lifecycleAllocationSaving, setLifecycleAllocationSaving] = useState(false);
             const [lifecycleCommonAllocationSaving, setLifecycleCommonAllocationSaving] = useState(false);
+            const [lifecycleCommonAllocationDraft, setLifecycleCommonAllocationDraft] = useState("");
             const [projectEditModalOpen, setProjectEditModalOpen] = useState(false);
             const [relatedProjectSearch, setRelatedProjectSearch] = useState("");
             const [projectTxnDateFrom, setProjectTxnDateFrom] = useState("");
@@ -1963,6 +1964,13 @@
             });
             const deferredProjectKeyword = useDeferredValue(projectKeyword);
             const deferredVendorKeyword = useDeferredValue(vendorKeyword);
+            const effectiveCommonAllocationMode = lifecycleCommonAllocationDraft
+                || detail?.lifecycle_cost?.summary?.common_allocation_mode
+                || "expense_ratio";
+
+            useEffect(() => {
+                setLifecycleCommonAllocationDraft("");
+            }, [selectedProjectCode]);
             const debouncedProjectKeyword = useDebouncedValue(deferredProjectKeyword, 250);
             const debouncedVendorKeyword = useDebouncedValue(deferredVendorKeyword, 250);
             const deferredRelatedProjectSearch = useDeferredValue(relatedProjectSearch);
@@ -3609,6 +3617,8 @@
             async function saveLifecycleCommonAllocationMode(nextMode) {
                 if (!selectedProjectCode) return;
                 if (!["expense_ratio", "income_ratio"].includes(nextMode || "")) return;
+                if (effectiveCommonAllocationMode === nextMode) return;
+                setLifecycleCommonAllocationDraft(nextMode);
                 setLifecycleCommonAllocationSaving(true);
                 setError("");
                 try {
@@ -3628,6 +3638,7 @@
                         setDetail(nextDetail);
                     }
                 } catch (err) {
+                    setLifecycleCommonAllocationDraft("");
                     setError("공통배분 기준 저장에 실패했습니다.");
                 } finally {
                     setLifecycleCommonAllocationSaving(false);
@@ -5211,17 +5222,36 @@
                                                 <div>
                                                     <div style={{ fontSize: 18, fontWeight: 700 }}>프로젝트 생애주기 원가</div>
                                                     <div className="subtle" style={{ marginTop: 6 }}>현재 시공 프로젝트를 포함해 연결된 전체 비용을 시공비, 인건비, 관리비로 나눠 봅니다.</div>
-                                                    <div style={{ display: "flex", alignItems: "center", gap: 8, marginTop: 10 }}>
+                                                    <div style={{ display: "flex", alignItems: "center", gap: 14, marginTop: 10, minWidth: 0 }}>
-                                                        <span className="subtle">공통배분 기준</span>
+                                                        <span className="subtle" style={{ whiteSpace: "nowrap", flex: "0 0 auto" }}>공통배분 기준</span>
-                                                        <select
+                                                        <div style={{ display: "flex", gap: 6 }}>
-                                                            value={detail?.lifecycle_cost?.summary?.common_allocation_mode || "expense_ratio"}
+                                                            <button
-                                                            onChange={(e) => saveLifecycleCommonAllocationMode(e.target.value)}
+                                                                type="button"
-                                                            disabled={lifecycleCommonAllocationSaving}
+                                                                className={`mode-chip ${effectiveCommonAllocationMode === "expense_ratio" ? "active" : ""}`}
-                                                            style={{ minWidth: 220 }}
+                                                                onClick={() => saveLifecycleCommonAllocationMode("expense_ratio")}
-                                                        >
+                                                                disabled={lifecycleCommonAllocationSaving}
-                                                            <option value="expense_ratio">프로젝트 지출 / 전체지출 비율</option>
+                                                                style={{ minWidth: 116, height: 34, fontSize: 13, borderRadius: 10, padding: "0 10px" }}
-                                                            <option value="income_ratio">프로젝트 입금 / 전체입금 비율</option>
+                                                            >
-                                                        </select>
+                                                                지출기준
+                                                            </button>
+                                                            <button
+                                                                type="button"
+                                                                className={`mode-chip ${effectiveCommonAllocationMode === "income_ratio" ? "active" : ""}`}
+                                                                onClick={() => saveLifecycleCommonAllocationMode("income_ratio")}
+                                                                disabled={lifecycleCommonAllocationSaving}
+                                                                style={{ minWidth: 116, height: 34, fontSize: 13, borderRadius: 10, padding: "0 10px" }}
+                                                            >
+                                                                수입기준
+                                                            </button>
+                                                        </div>
+                                                        <div className="subtle" style={{ marginLeft: 12, lineHeight: 1.45, minWidth: 0 }}>
+                                                            <div style={{ whiteSpace: "nowrap", overflow: "hidden", textOverflow: "ellipsis" }}>
+                                                                본사관리비 배부원천 x (프로젝트 기준값 / 전체 기준값)
+                                                            </div>
+                                                            <div style={{ whiteSpace: "nowrap", overflow: "hidden", textOverflow: "ellipsis" }}>
+                                                                기준값: {effectiveCommonAllocationMode === "income_ratio" ? "프로젝트 입금 / 전체입금" : "프로젝트 지출 / 전체지출"}
+                                                            </div>
+                                                        </div>
                                                         <span className="subtle">{lifecycleCommonAllocationSaving ? "저장 중..." : ""}</span>
                                                     </div>
                                                 </div>
@@ -5393,6 +5423,12 @@
                                                                                     bucket_label: lifecycleBreakdownModal.label,
                                                                                     account_code: item.account_code || "",
                                                                                     account_name: item.account_name || "",
+                                                                                    allocation_source_amount: Number(item.allocation_source_amount || 0),
+                                                                                    allocation_project_basis_amount: Number(item.allocation_project_basis_amount || 0),
+                                                                                    allocation_total_basis_amount: Number(item.allocation_total_basis_amount || 0),
+                                                                                    allocation_mode: item.allocation_mode || "",
+                                                                                    allocation_result_amount: Number(item.expense_supply || 0),
+                                                                                    allocation_details: Array.isArray(item.allocation_details) ? item.allocation_details.map((row) => ({ ...row })) : [],
                                                                                     detail: null,
                                                                                 });
                                                                             }}
@@ -5413,6 +5449,37 @@
                                                                             <div>
                                                                                 <div style={{ fontWeight: 700 }}>{item.account_name || "미지정 계정"}</div>
                                                                                 <div className="subtle" style={{ marginTop: 4 }}>{item.account_code || "-"}</div>
+                                                                                {((item.account_code || "").startsWith("SHARED_")) && (
+                                                                                    <div className="subtle" style={{ marginTop: 4 }}>
+                                                                                        본사관리비 배부원천 x (프로젝트 기준값 / 전체 기준값)
+                                                                                        <br />
+                                                                                        기준값: {item.allocation_mode === "income_ratio" ? "프로젝트 입금 / 전체입금" : "프로젝트 지출 / 전체지출"}
+                                                                                        <br />
+                                                                                        {(Array.isArray(item.allocation_details) && item.allocation_details.length
+                                                                                            ? item.allocation_details
+                                                                                            : [{
+                                                                                                source_amount: item.allocation_source_amount || 0,
+                                                                                                project_basis_amount: item.allocation_project_basis_amount || 0,
+                                                                                                total_basis_amount: item.allocation_total_basis_amount || 0,
+                                                                                                allocated_amount: item.expense_supply || 0,
+                                                                                            }]
+                                                                                        ).map((row, idx) => {
+                                                                                            const sourceAmount = Number(row.source_amount || 0);
+                                                                                            const allocatedAmount = Number(row.allocated_amount || 0);
+                                                                                            const projectBasisAmount = Number(
+                                                                                                row.display_project_basis_amount ?? row.project_basis_amount ?? 0
+                                                                                            );
+                                                                                            const totalBasisAmount = Number(
+                                                                                                row.display_total_basis_amount ?? row.total_basis_amount ?? 0
+                                                                                            );
+                                                                                            return (
+                                                                                                <span key={`alloc-line-${item.account_code}-${idx}`} style={{ display: "block" }}>
+                                                                                                    {((row.year_month || "").slice(0, 4) || "-")}년 · {fmt(sourceAmount)}원 x ({fmt(projectBasisAmount)}원 / {fmt(totalBasisAmount)}원) = {fmt(allocatedAmount)}원
+                                                                                                </span>
+                                                                                            );
+                                                                                        })}
+                                                                                    </div>
+                                                                                )}
                                                                             </div>
                                                                             <div style={{ textAlign: "right", fontWeight: 700 }}>{fmt(item.expense_supply || 0)}원</div>
                                                                         </button>
@@ -6755,6 +6822,48 @@
                                             </div>
                                         </div>
                                         <div style={{ display: "grid", gap: 18, marginTop: 18 }}>
+                                            {((lifecycleAccountDetailModal.account_code || "").startsWith("SHARED_") ||
+                                                Number(lifecycleAccountDetailModal.allocation_source_amount || 0) > 0 ||
+                                                Number(lifecycleAccountDetailModal.detail?.allocation_source_amount || 0) > 0) && (
+                                                <section className="mini-card">
+                                                    <div style={{ fontSize: 16, fontWeight: 700 }}>배부 계산식</div>
+                                                    <div className="subtle" style={{ marginTop: 6 }}>
+                                                        본사관리비 배부원천 x (프로젝트 기준값 / 전체 기준값)
+                                                    </div>
+                                                    <div className="subtle" style={{ marginTop: 4 }}>
+                                                        기준값: {(lifecycleAccountDetailModal.detail?.allocation_mode || lifecycleAccountDetailModal.allocation_mode) === "income_ratio"
+                                                            ? "프로젝트 입금 / 전체입금"
+                                                            : "프로젝트 지출 / 전체지출"}
+                                                    </div>
+                                                    <div className="subtle" style={{ marginTop: 8, lineHeight: 1.55 }}>
+                                                        {(() => {
+                                                            const rows = (Array.isArray(lifecycleAccountDetailModal.detail?.allocation_details) && lifecycleAccountDetailModal.detail.allocation_details.length)
+                                                                ? lifecycleAccountDetailModal.detail.allocation_details
+                                                                : (Array.isArray(lifecycleAccountDetailModal.allocation_details) ? lifecycleAccountDetailModal.allocation_details : []);
+                                                            const fallback = [{
+                                                                year_month: "",
+                                                                source_amount: lifecycleAccountDetailModal.detail?.allocation_source_amount ?? lifecycleAccountDetailModal.allocation_source_amount ?? 0,
+                                                                project_basis_amount: lifecycleAccountDetailModal.detail?.allocation_project_basis_amount ?? lifecycleAccountDetailModal.allocation_project_basis_amount ?? 0,
+                                                                total_basis_amount: lifecycleAccountDetailModal.detail?.allocation_total_basis_amount ?? lifecycleAccountDetailModal.allocation_total_basis_amount ?? 0,
+                                                                allocated_amount: lifecycleAccountDetailModal.allocation_result_amount ?? 0,
+                                                            }];
+                                                            const list = rows.length ? rows : fallback;
+                                                            return list.map((row, idx) => {
+                                                                const sourceAmount = Number(row.source_amount || 0);
+                                                                const allocatedAmount = Number(row.allocated_amount || 0);
+                                                                const projectBasisAmount = Number(row.display_project_basis_amount ?? row.project_basis_amount ?? 0);
+                                                                const totalBasisAmount = Number(row.display_total_basis_amount ?? row.total_basis_amount ?? 0);
+                                                                return (
+                                                                    <div key={`alloc-restore-${idx}`}>
+                                                                        {((row.year_month || "").slice(0, 4) || "-")}년 · {fmt(sourceAmount)}원 x ({fmt(projectBasisAmount)}원 / {fmt(totalBasisAmount)}원) = {fmt(allocatedAmount)}원
+                                                                    </div>
+                                                                );
+                                                            });
+                                                        })()}
+                                                    </div>
+                                                </section>
+                                            )}
+
                                             <section className="mini-card">
                                                 <div style={{ fontSize: 16, fontWeight: 700 }}>프로젝트별 금액</div>
                                                 <div className="subtle" style={{ marginTop: 6 }}>연결된 프로젝트들 중 이 계정에 포함된 지출입니다.</div>
@@ -6831,6 +6940,38 @@
                                                     <div className="empty-state">표시할 거래내역이 없습니다.</div>
                                                 )}
                                             </section>
+
+                                            <section className="mini-card">
+                                                <div style={{ fontSize: 16, fontWeight: 700 }}>계정별 금액</div>
+                                                <div className="subtle" style={{ marginTop: 6 }}>현재 선택한 계정 기준 금액입니다.</div>
+                                                <div style={{ display: "grid", gap: 10, marginTop: 12 }}>
+                                                    <div
+                                                        style={{
+                                                            textAlign: "left",
+                                                            border: "1px solid var(--line)",
+                                                            borderRadius: 14,
+                                                            background: "white",
+                                                            padding: "12px 14px",
+                                                            display: "grid",
+                                                            gridTemplateColumns: "minmax(220px, 1fr) minmax(140px, 0.4fr)",
+                                                            gap: 12,
+                                                            alignItems: "center",
+                                                        }}
+                                                    >
+                                                        <div>
+                                                            <div style={{ fontWeight: 700 }}>{lifecycleAccountDetailModal.account_name || "(계정명없음)"}</div>
+                                                            <div className="subtle" style={{ marginTop: 4 }}>{lifecycleAccountDetailModal.account_code || "-"}</div>
+                                                        </div>
+                                                        <div style={{ textAlign: "right", fontWeight: 700 }}>
+                                                            {fmt(
+                                                                (lifecycleAccountDetailModal.account_code || "").startsWith("SHARED_")
+                                                                    ? Number(lifecycleAccountDetailModal.allocation_result_amount || 0)
+                                                                    : Number(lifecycleAccountDetailModal.detail?.summary?.expense_supply_sum || 0)
+                                                            )}원
+                                                        </div>
+                                                    </div>
+                                                </div>
+                                            </section>
                                         </div>
                                     </>
                                 ) : (

server/ptc_api_server.py

@@ -1109,7 +1109,18 @@ def calculate_monthly_shared_distribution(
 
     base_range = project_ranges.get(base_project_code)
     if not base_range:
-        return {"labor_shared": 0.0, "common_shared": 0.0}
+        return {
+            "labor_shared": 0.0,
+            "common_shared": 0.0,
+            "labor_source_total": 0.0,
+            "common_source_total": 0.0,
+            "labor_project_basis_total": 0.0,
+            "common_project_basis_total": 0.0,
+            "labor_overall_basis_total": 0.0,
+            "common_overall_basis_total": 0.0,
+            "labor_allocation_details": [],
+            "common_allocation_details": [],
+        }
 
     pool_rows = conn.execute(
         """
@@ -1127,6 +1138,8 @@ def calculate_monthly_shared_distribution(
 
     labor_pool_by_month: dict[str, float] = defaultdict(float)
     common_pool_by_month: dict[str, float] = defaultdict(float)
+    labor_pool_accounts_by_month: dict[str, dict[str, float]] = defaultdict(lambda: defaultdict(float))
+    common_pool_accounts_by_month: dict[str, dict[str, float]] = defaultdict(lambda: defaultdict(float))
     for row in pool_rows:
         ym = (row["ym"] or "").strip()
         code = (row["account_code"] or "").strip()
@@ -1138,12 +1151,25 @@ def calculate_monthly_shared_distribution(
             continue
         if meta.get("category") == "인건비":
             labor_pool_by_month[ym] += amount
+            labor_pool_accounts_by_month[ym][code] += amount
         else:
             common_pool_by_month[ym] += amount
+            common_pool_accounts_by_month[ym][code] += amount
 
     candidate_months = sorted(set([*labor_pool_by_month.keys(), *common_pool_by_month.keys()]))
     if not candidate_months:
-        return {"labor_shared": 0.0, "common_shared": 0.0}
+        return {
+            "labor_shared": 0.0,
+            "common_shared": 0.0,
+            "labor_source_total": 0.0,
+            "common_source_total": 0.0,
+            "labor_project_basis_total": 0.0,
+            "common_project_basis_total": 0.0,
+            "labor_overall_basis_total": 0.0,
+            "common_overall_basis_total": 0.0,
+            "labor_allocation_details": [],
+            "common_allocation_details": [],
+        }
 
     month_active_projects: dict[str, set[str]] = defaultdict(set)
     for project_code, (start_ym, end_ym) in project_ranges.items():
@@ -1176,6 +1202,16 @@ def calculate_monthly_shared_distribution(
     base_start_ym, base_end_ym = base_range
     labor_shared = 0.0
     common_shared = 0.0
+    labor_source_total = 0.0
+    common_source_total = 0.0
+    labor_project_basis_total = 0.0
+    common_project_basis_total = 0.0
+    labor_overall_basis_total = 0.0
+    common_overall_basis_total = 0.0
+    labor_allocation_details: list[dict] = []
+    common_allocation_details: list[dict] = []
+    labor_account_allocated: dict[str, float] = defaultdict(float)
+    common_account_allocated: dict[str, float] = defaultdict(float)
     for ym in candidate_months:
         if ym < base_start_ym:
             continue
@@ -1196,13 +1232,70 @@ def calculate_monthly_shared_distribution(
 
         if total_value > 0:
             ratio = max(0.0, min(1.0, base_value / total_value))
+            display_project_basis_amount = base_value
+            display_total_basis_amount = total_value
+            used_equal_split = False
         else:
             ratio = 1.0 / len(active_projects)
+            display_project_basis_amount = 1.0
+            display_total_basis_amount = float(len(active_projects))
+            used_equal_split = True
 
-        labor_shared += float(labor_pool_by_month.get(ym) or 0) * ratio
+        labor_pool = float(labor_pool_by_month.get(ym) or 0)
-        common_shared += float(common_pool_by_month.get(ym) or 0) * ratio
+        common_pool = float(common_pool_by_month.get(ym) or 0)
+        labor_shared += labor_pool * ratio
+        common_shared += common_pool * ratio
+        labor_source_total += labor_pool
+        common_source_total += common_pool
+        labor_project_basis_total += base_value
+        common_project_basis_total += base_value
+        labor_overall_basis_total += total_value
+        common_overall_basis_total += total_value
+        if labor_pool:
+            labor_allocation_details.append(
+                {
+                    "year_month": ym,
+                    "source_amount": labor_pool,
+                    "project_basis_amount": base_value,
+                    "total_basis_amount": total_value,
+                    "display_project_basis_amount": display_project_basis_amount,
+                    "display_total_basis_amount": display_total_basis_amount,
+                    "used_equal_split": used_equal_split,
+                    "allocated_amount": labor_pool * ratio,
+                }
+            )
+            for account_code, account_amount in (labor_pool_accounts_by_month.get(ym) or {}).items():
+                labor_account_allocated[account_code] += float(account_amount or 0.0) * ratio
+        if common_pool:
+            common_allocation_details.append(
+                {
+                    "year_month": ym,
+                    "source_amount": common_pool,
+                    "project_basis_amount": base_value,
+                    "total_basis_amount": total_value,
+                    "display_project_basis_amount": display_project_basis_amount,
+                    "display_total_basis_amount": display_total_basis_amount,
+                    "used_equal_split": used_equal_split,
+                    "allocated_amount": common_pool * ratio,
+                }
+            )
+            for account_code, account_amount in (common_pool_accounts_by_month.get(ym) or {}).items():
+                common_account_allocated[account_code] += float(account_amount or 0.0) * ratio
 
-    return {"labor_shared": labor_shared, "common_shared": common_shared}
+    return {
+        "labor_shared": labor_shared,
+        "common_shared": common_shared,
+        "labor_source_total": labor_source_total,
+        "common_source_total": common_source_total,
+        "labor_project_basis_total": labor_project_basis_total,
+        "common_project_basis_total": common_project_basis_total,
+        "labor_overall_basis_total": labor_overall_basis_total,
+        "common_overall_basis_total": common_overall_basis_total,
+        "labor_allocation_details": labor_allocation_details,
+        "common_allocation_details": common_allocation_details,
+        "labor_account_allocated": dict(labor_account_allocated),
+        "common_account_allocated": dict(common_account_allocated),
+    }
 
 
 def build_company_allocated_project_rows(
@@ -1462,18 +1555,59 @@ def build_project_lifecycle_cost(
         )
         project_entry["shared_expense_supply"] += labor_shared
         project_entry["expense_supply"] += labor_shared
-        account_entry = breakdown_account_maps["인건비"].setdefault(
+        labor_account_allocated = monthly_shared.get("labor_account_allocated") or {}
-            "SHARED_LABOR",
+        if labor_account_allocated:
-            {
+            for shared_code, shared_amount in labor_account_allocated.items():
-                "account_code": "SHARED_LABOR",
+                shared_code_str = (shared_code or "").strip()
-                "account_name": "월별 공통배분(인건비)",
+                if not shared_code_str:
-                "direct_expense_supply": 0.0,
+                    continue
-                "shared_expense_supply": 0.0,
+                shared_amount_value = float(shared_amount or 0.0)
-                "expense_supply": 0.0,
+                shared_meta = ACCOUNT_MASTER.get(shared_code_str) or {}
-            },
+                account_entry = breakdown_account_maps["인건비"].setdefault(
-        )
+                    shared_code_str,
-        account_entry["shared_expense_supply"] += labor_shared
+                    {
-        account_entry["expense_supply"] += labor_shared
+                        "account_code": shared_code_str,
+                        "account_name": shared_meta.get("name") or shared_code_str,
+                        "direct_expense_supply": 0.0,
+                        "shared_expense_supply": 0.0,
+                        "expense_supply": 0.0,
+                        "allocation_source_amount": 0.0,
+                        "allocation_project_basis_amount": 0.0,
+                        "allocation_total_basis_amount": 0.0,
+                        "allocation_mode": common_allocation_mode,
+                        "allocation_details": [],
+                    },
+                )
+                account_entry["shared_expense_supply"] += shared_amount_value
+                account_entry["expense_supply"] += shared_amount_value
+                account_entry["allocation_source_amount"] = float(monthly_shared.get("labor_source_total") or 0.0)
+                account_entry["allocation_project_basis_amount"] = float(monthly_shared.get("labor_project_basis_total") or 0.0)
+                account_entry["allocation_total_basis_amount"] = float(monthly_shared.get("labor_overall_basis_total") or 0.0)
+                account_entry["allocation_mode"] = common_allocation_mode
+                account_entry["allocation_details"] = list(monthly_shared.get("labor_allocation_details") or [])
+        else:
+            account_entry = breakdown_account_maps["인건비"].setdefault(
+                "SHARED_LABOR",
+                {
+                    "account_code": "SHARED_LABOR",
+                    "account_name": "월별 공통배분(인건비)",
+                    "direct_expense_supply": 0.0,
+                    "shared_expense_supply": 0.0,
+                    "expense_supply": 0.0,
+                    "allocation_source_amount": 0.0,
+                    "allocation_project_basis_amount": 0.0,
+                    "allocation_total_basis_amount": 0.0,
+                    "allocation_mode": common_allocation_mode,
+                    "allocation_details": [],
+                },
+            )
+            account_entry["shared_expense_supply"] += labor_shared
+            account_entry["expense_supply"] += labor_shared
+            account_entry["allocation_source_amount"] = float(monthly_shared.get("labor_source_total") or 0.0)
+            account_entry["allocation_project_basis_amount"] = float(monthly_shared.get("labor_project_basis_total") or 0.0)
+            account_entry["allocation_total_basis_amount"] = float(monthly_shared.get("labor_overall_basis_total") or 0.0)
+            account_entry["allocation_mode"] = common_allocation_mode
+            account_entry["allocation_details"] = list(monthly_shared.get("labor_allocation_details") or [])
 
     if common_shared:
         breakdown_components["관리비"]["shared"] += common_shared
@@ -1496,18 +1630,59 @@ def build_project_lifecycle_cost(
         )
         project_entry["shared_expense_supply"] += common_shared
         project_entry["expense_supply"] += common_shared
-        account_entry = breakdown_account_maps["관리비"].setdefault(
+        common_account_allocated = monthly_shared.get("common_account_allocated") or {}
-            "SHARED_COMMON",
+        if common_account_allocated:
-            {
+            for shared_code, shared_amount in common_account_allocated.items():
-                "account_code": "SHARED_COMMON",
+                shared_code_str = (shared_code or "").strip()
-                "account_name": "월별 공통배분(관리비)",
+                if not shared_code_str:
-                "direct_expense_supply": 0.0,
+                    continue
-                "shared_expense_supply": 0.0,
+                shared_amount_value = float(shared_amount or 0.0)
-                "expense_supply": 0.0,
+                shared_meta = ACCOUNT_MASTER.get(shared_code_str) or {}
-            },
+                account_entry = breakdown_account_maps["관리비"].setdefault(
-        )
+                    shared_code_str,
-        account_entry["shared_expense_supply"] += common_shared
+                    {
-        account_entry["expense_supply"] += common_shared
+                        "account_code": shared_code_str,
+                        "account_name": shared_meta.get("name") or shared_code_str,
+                        "direct_expense_supply": 0.0,
+                        "shared_expense_supply": 0.0,
+                        "expense_supply": 0.0,
+                        "allocation_source_amount": 0.0,
+                        "allocation_project_basis_amount": 0.0,
+                        "allocation_total_basis_amount": 0.0,
+                        "allocation_mode": common_allocation_mode,
+                        "allocation_details": [],
+                    },
+                )
+                account_entry["shared_expense_supply"] += shared_amount_value
+                account_entry["expense_supply"] += shared_amount_value
+                account_entry["allocation_source_amount"] = float(monthly_shared.get("common_source_total") or 0.0)
+                account_entry["allocation_project_basis_amount"] = float(monthly_shared.get("common_project_basis_total") or 0.0)
+                account_entry["allocation_total_basis_amount"] = float(monthly_shared.get("common_overall_basis_total") or 0.0)
+                account_entry["allocation_mode"] = common_allocation_mode
+                account_entry["allocation_details"] = list(monthly_shared.get("common_allocation_details") or [])
+        else:
+            account_entry = breakdown_account_maps["관리비"].setdefault(
+                "SHARED_COMMON",
+                {
+                    "account_code": "SHARED_COMMON",
+                    "account_name": "월별 공통배분(관리비)",
+                    "direct_expense_supply": 0.0,
+                    "shared_expense_supply": 0.0,
+                    "expense_supply": 0.0,
+                    "allocation_source_amount": 0.0,
+                    "allocation_project_basis_amount": 0.0,
+                    "allocation_total_basis_amount": 0.0,
+                    "allocation_mode": common_allocation_mode,
+                    "allocation_details": [],
+                },
+            )
+            account_entry["shared_expense_supply"] += common_shared
+            account_entry["expense_supply"] += common_shared
+            account_entry["allocation_source_amount"] = float(monthly_shared.get("common_source_total") or 0.0)
+            account_entry["allocation_project_basis_amount"] = float(monthly_shared.get("common_project_basis_total") or 0.0)
+            account_entry["allocation_total_basis_amount"] = float(monthly_shared.get("common_overall_basis_total") or 0.0)
+            account_entry["allocation_mode"] = common_allocation_mode
+            account_entry["allocation_details"] = list(monthly_shared.get("common_allocation_details") or [])
 
     total_expense = (
         breakdown_components["시공비"]["total"]
@@ -1693,8 +1868,32 @@ def build_lifecycle_account_detail(
         "max_date": max((row.get("transaction_date") or "" for row in filtered_transactions), default=""),
     }
 
+    allocation_mode = ""
+    allocation_source_amount = 0.0
+    allocation_project_basis_amount = 0.0
+    allocation_total_basis_amount = 0.0
+    allocation_details: list[dict] = []
+    if account_code in {"SHARED_LABOR", "SHARED_COMMON"}:
+        allocation_mode = fetch_lifecycle_common_allocation_mode(conn, base_project_code)
+        monthly_shared = calculate_monthly_shared_distribution(conn, base_project_code, allocation_mode)
+        if account_code == "SHARED_LABOR":
+            allocation_source_amount = float(monthly_shared.get("labor_source_total") or 0.0)
+            allocation_project_basis_amount = float(monthly_shared.get("labor_project_basis_total") or 0.0)
+            allocation_total_basis_amount = float(monthly_shared.get("labor_overall_basis_total") or 0.0)
+            allocation_details = list(monthly_shared.get("labor_allocation_details") or [])
+        else:
+            allocation_source_amount = float(monthly_shared.get("common_source_total") or 0.0)
+            allocation_project_basis_amount = float(monthly_shared.get("common_project_basis_total") or 0.0)
+            allocation_total_basis_amount = float(monthly_shared.get("common_overall_basis_total") or 0.0)
+            allocation_details = list(monthly_shared.get("common_allocation_details") or [])
+
     return {
         "summary": summary,
+        "allocation_mode": allocation_mode,
+        "allocation_source_amount": allocation_source_amount,
+        "allocation_project_basis_amount": allocation_project_basis_amount,
+        "allocation_total_basis_amount": allocation_total_basis_amount,
+        "allocation_details": allocation_details,
         "projects": sorted(
             project_map.values(),
             key=lambda item: (-float(item.get("expense_supply_sum") or 0), item.get("project_code") or ""),