Cotisation diffuseur URSSAF (1,1%) : nouveau champ, TTC calculé en cascade

Architecture métier corrigée : la SAS devise HT, ajoute (quand
applicable -- pas systématique) 1,1% de cotisation diffuseur URSSAF
pour l'usage de freelances, puis applique la TVA sur ce montant
augmenté -- pas sur le HT brut. La répartition entre comptes reste
basée sur le HT seul, inchangée.

- field_cotisation_active (case à cocher, "Entrée client" uniquement,
  cochée par défaut sur une nouvelle ligne -- optionnelle puisque tous
  les devis ne l'incluent pas historiquement).
- field_cotisation_urssaf ("1,1%", montant calculé HT × 1,011, jamais
  éditable).
- Montant TTC = round(cotisation × (1 + TVA/100), 2) quand la
  cotisation s'applique, round(HT × (1 + TVA/100), 2) sinon --
  inchangé pour tous les types hors "Entrée client".

Migration (update hooks 8006/8007) : toutes les lignes "Entrée client"
de field_tva rétro-calculées par figli_compta_ledger_update_8005()
étaient fausses dès que la cotisation s'appliquait (taux mixte HT->TTC,
pas le vrai taux de TVA) -- corrigées avec la même prudence que la
migration précédente : 2021 laissée de côté (pratique non confirmée
sur cette année), et par ligne, un taux déjà "propre" (0/2,1/5,5/10/20
%) signifie qu'aucune cotisation n'a été appliquée (laissé tel quel) ;
sinon le nouveau taux recalculé n'est retenu que s'il retombe lui-même
sur un taux officiel, sinon la ligne reste inchangée plutôt que de
deviner. Montant TTC historique jamais réécrit, comme pour toute
migration de ce module. Résultat : 154 lignes corrigées (cotisation
active), 90 déjà correctes (cotisation inactive), 40 ambiguës laissées
telles quelles, 43 lignes 2021 ignorées.

Formulaire réorganisé en grille à 4 colonnes (HT | 1,1% | TVA | TTC),
case à cocher masquée hors "Entrée client" via #states réel (fiable
ici, contrairement au select TVA -- watch sur field_type_ligne, un
vrai champ, pas un élément ajouté à la main). Colonne "1,1%" ajoutée
au grand livre entre HT et TVA.

config/sync/core.entity_form_display.node.ligne_comptable.default.yml

@@ -4,6 +4,8 @@ status: true
 dependencies:
   config:
     - field.field.node.ligne_comptable.field_client
+    - field.field.node.ligne_comptable.field_cotisation_active
+    - field.field.node.ligne_comptable.field_cotisation_urssaf
     - field.field.node.ligne_comptable.field_date_ligne
     - field.field.node.ligne_comptable.field_entree_liee
     - field.field.node.ligne_comptable.field_flag
@@ -40,6 +42,20 @@ content:
       size: 60
       placeholder: ''
     third_party_settings: {  }
+  field_cotisation_active:
+    type: boolean_checkbox
+    weight: 4
+    region: content
+    settings:
+      display_label: true
+    third_party_settings: {  }
+  field_cotisation_urssaf:
+    type: number
+    weight: 6
+    region: content
+    settings:
+      placeholder: ''
+    third_party_settings: {  }
   field_date_ligne:
     type: datetime_default
     weight: 0
@@ -58,7 +74,7 @@ content:
     third_party_settings: {  }
   field_flag:
     type: entity_reference_autocomplete_tags
-    weight: 11
+    weight: 12
     region: content
     settings:
       match_operator: CONTAINS
@@ -75,14 +91,14 @@ content:
     third_party_settings: {  }
   field_montant_ttc:
     type: number
-    weight: 7
+    weight: 8
     region: content
     settings:
       placeholder: ''
     third_party_settings: {  }
   field_notes:
     type: string_textarea
-    weight: 10
+    weight: 11
     region: content
     settings:
       rows: 5
@@ -98,7 +114,7 @@ content:
     third_party_settings: {  }
   field_repartition:
     type: paragraphs
-    weight: 9
+    weight: 10
     region: content
     settings:
       title: Répartition
@@ -116,7 +132,7 @@ content:
     third_party_settings: {  }
   field_tva:
     type: number
-    weight: 8
+    weight: 9
     region: content
     settings:
       placeholder: ''

config/sync/core.entity_view_display.node.ligne_comptable.default.yml

@@ -4,6 +4,8 @@ status: true
 dependencies:
   config:
     - field.field.node.ligne_comptable.field_client
+    - field.field.node.ligne_comptable.field_cotisation_active
+    - field.field.node.ligne_comptable.field_cotisation_urssaf
     - field.field.node.ligne_comptable.field_date_ligne
     - field.field.node.ligne_comptable.field_entree_liee
     - field.field.node.ligne_comptable.field_flag
@@ -33,6 +35,27 @@ content:
     third_party_settings: {  }
     weight: 2
     region: content
+  field_cotisation_active:
+    type: boolean
+    label: above
+    settings:
+      format: default
+      format_custom_false: ''
+      format_custom_true: ''
+    third_party_settings: {  }
+    weight: 4
+    region: content
+  field_cotisation_urssaf:
+    type: number_decimal
+    label: above
+    settings:
+      thousand_separator: ''
+      decimal_separator: .
+      scale: 2
+      prefix_suffix: true
+    third_party_settings: {  }
+    weight: 6
+    region: content
   field_date_ligne:
     type: datetime_default
     label: above
@@ -56,7 +79,7 @@ content:
     settings:
       link: true
     third_party_settings: {  }
-    weight: 11
+    weight: 12
     region: content
   field_montant_ht:
     type: number_decimal
@@ -78,14 +101,14 @@ content:
       scale: 2
       prefix_suffix: true
     third_party_settings: {  }
-    weight: 7
+    weight: 8
     region: content
   field_notes:
     type: basic_string
     label: above
     settings: {  }
     third_party_settings: {  }
-    weight: 10
+    weight: 11
     region: content
   field_numero_facture:
     type: string
@@ -103,7 +126,7 @@ content:
       view_mode: default
       link: ''
     third_party_settings: {  }
-    weight: 9
+    weight: 10
     region: content
   field_tva:
     type: number_decimal
@@ -114,7 +137,7 @@ content:
       scale: 2
       prefix_suffix: true
     third_party_settings: {  }
-    weight: 8
+    weight: 9
     region: content
   field_type_ligne:
     type: list_default

config/sync/field.field.node.ligne_comptable.field_cotisation_active.yml

@@ -0,0 +1,23 @@
+uuid: 3defc3d6-42b6-4340-a7cf-fecadb919934
+langcode: en
+status: true
+dependencies:
+  config:
+    - field.storage.node.field_cotisation_active
+    - node.type.ligne_comptable
+id: node.ligne_comptable.field_cotisation_active
+field_name: field_cotisation_active
+entity_type: node
+bundle: ligne_comptable
+label: 'Cotisation diffuseur URSSAF (1,1%)'
+description: ''
+required: false
+translatable: true
+default_value:
+  -
+    value: 1
+default_value_callback: ''
+settings:
+  on_label: 'On'
+  off_label: 'Off'
+field_type: boolean

config/sync/field.field.node.ligne_comptable.field_cotisation_urssaf.yml

@@ -0,0 +1,23 @@
+uuid: 309c0b94-be32-42a3-b990-cb04858afb8d
+langcode: en
+status: true
+dependencies:
+  config:
+    - field.storage.node.field_cotisation_urssaf
+    - node.type.ligne_comptable
+id: node.ligne_comptable.field_cotisation_urssaf
+field_name: field_cotisation_urssaf
+entity_type: node
+bundle: ligne_comptable
+label: '1,1%'
+description: ''
+required: false
+translatable: true
+default_value: {  }
+default_value_callback: ''
+settings:
+  min: null
+  max: null
+  prefix: ''
+  suffix: ''
+field_type: decimal

config/sync/field.storage.node.field_cotisation_active.yml

@@ -0,0 +1,18 @@
+uuid: 28c4ae5a-011c-4f31-bca5-36874c6c182b
+langcode: en
+status: true
+dependencies:
+  module:
+    - node
+id: node.field_cotisation_active
+field_name: field_cotisation_active
+entity_type: node
+type: boolean
+settings: {  }
+module: core
+locked: false
+cardinality: 1
+translatable: true
+indexes: {  }
+persist_with_no_fields: false
+custom_storage: false

config/sync/field.storage.node.field_cotisation_urssaf.yml

@@ -0,0 +1,20 @@
+uuid: 486554c0-7686-4c52-ab33-eb09b5573be5
+langcode: en
+status: true
+dependencies:
+  module:
+    - node
+id: node.field_cotisation_urssaf
+field_name: field_cotisation_urssaf
+entity_type: node
+type: decimal
+settings:
+  precision: 12
+  scale: 2
+module: core
+locked: false
+cardinality: 1
+translatable: true
+indexes: {  }
+persist_with_no_fields: false
+custom_storage: false

web/modules/custom/figli_compta_ledger/css/home.css

@@ -457,6 +457,13 @@ html.gin--dark-mode #figli-home-app {
 #figli-home-app .amount.figli-ttc-col {
   width: 5%;
 }
+/* Cotisation diffuseur URSSAF (1,1%) -- blank for every non-"Entrée
+   client" row (see figli_compta_ledger_node_presave()), same width
+   budget as HT/TTC since it's a real € amount, not a short rate like
+   TVA. */
+#figli-home-app .amount.figli-cotisation-col {
+  width: 5%;
+}
 #figli-home-app .amount.figli-tva-col {
   width: 3.5%;
 }

web/modules/custom/figli_compta_ledger/css/ledger-form.css

@@ -25,7 +25,7 @@
   --flform-danger: #b3261e;
 
   display: grid;
-  grid-template-columns: repeat(3, 1fr);
+  grid-template-columns: repeat(4, 1fr);
   gap: 0.5rem 1rem;
   max-width: 44rem;
   margin: 0 auto;
@@ -59,15 +59,18 @@ html.gin--dark-mode .figli-ledger-form {
   display: none;
 }
 
-/* Row layout, fully explicit (not left to grid auto-placement) --
+/* Row layout, fully explicit (not left to grid auto-placement) -- with
-   there are now two separate 1-col-plus-2-col row groupings (Client +
+   Cotisation now in the mix there are three separate row groupings
-   N° Facture, then Montant HT + TVA + Montant TTC) and relying on DOM
+   (Client + N° Facture, the checkbox on its own full-width row, then
-   order alone to keep them from bleeding into each other got fragile
+   Montant HT + Cotisation + TVA + Montant TTC as a clean four-column
-   once a 4th financial field (TVA) entered the picture. This must stay
+   row) and relying on DOM order alone to keep them from bleeding into
-   in sync with the field weights set in
+   each other got fragile once that many financial fields entered the
-   figli_compta_ledger_update_8004()/_figli_compta_ledger_create_node_type_ligne_comptable(). */
+   picture. This must stay in sync with the field weights set in
+   figli_compta_ledger_update_8006()/_figli_compta_ledger_create_node_type_ligne_comptable(). */
 .figli-ledger-form > .field--name-title,
 .figli-ledger-form > .field--name-field-entree-liee,
+.figli-ledger-form > .field--name-field-cotisation-active,
+.figli-ledger-form > .field--name-field-tva,
 .figli-ledger-form > .field--name-field-repartition,
 .figli-ledger-form > .field--name-field-notes,
 .figli-ledger-form > .field--name-field-flag {
@@ -77,31 +80,32 @@ html.gin--dark-mode .figli-ledger-form {
   grid-column: 1 / 2;
 }
 .figli-ledger-form > .field--name-field-type-ligne {
-  grid-column: 2 / 4;
+  grid-column: 2 / 5;
 }
 .figli-ledger-form > .field--name-field-client {
-  grid-column: 1 / 3;
+  grid-column: 1 / 4;
 }
 .figli-ledger-form > .field--name-field-numero-facture {
-  grid-column: 3 / 4;
+  grid-column: 4 / 5;
 }
 .figli-ledger-form > .field--name-field-montant-ht {
   grid-column: 1 / 2;
 }
-/* The field_tva_rate select (added in figli_compta_ledger_form_alter(),
+.figli-ledger-form > .field--name-field-cotisation-urssaf {
-   not a real field so it gets no field--name-* class) fills the middle
-   slot of the HT/TVA/TTC row instead -- see that function's #weight
-   comment for why this specific ordering (weight 6, between HT's 5 and
-   TTC's 7) matters, not just matching column numbers. field_tva itself
-   only appears -- full width, its own row -- when "Autre" is picked. */
-.figli-ledger-form > .js-form-item-field-tva-rate {
   grid-column: 2 / 3;
 }
-.figli-ledger-form > .field--name-field-tva {
+/* The field_tva_rate select (added in figli_compta_ledger_form_alter(),
-  grid-column: 1 / -1;
+   not a real field so it gets no field--name-* class) fills the third
+   slot of the HT/Cotisation/TVA/TTC row -- see that function's #weight
+   comment for why this specific ordering (weight 7, between Cotisation's
+   6 and TTC's 8) matters, not just matching column numbers. field_tva
+   itself (grouped with the other always-full-width fields above) only
+   appears -- full width, its own row -- when "Autre" is picked. */
+.figli-ledger-form > .js-form-item-field-tva-rate {
+  grid-column: 3 / 4;
 }
 .figli-ledger-form > .field--name-field-montant-ttc {
-  grid-column: 3 / 4;
+  grid-column: 4 / 5;
 }
 
 /* Field basics */

web/modules/custom/figli_compta_ledger/figli_compta_ledger.install

@@ -218,6 +218,13 @@ function _figli_compta_ledger_create_node_type_ligne_comptable() {
   // behind that choice. A user typing a plain rate like "20" is
   // unaffected either way.
   _figli_field('node', 'ligne_comptable', 'field_tva', 'TVA (%)', 'decimal', ['precision' => 8, 'scale' => 4, 'min' => 0]);
+  // Cotisation diffuseur URSSAF (1,1%), entrée client lines only -- see
+  // figli_compta_ledger_update_8006()'s docblock for the full
+  // explanation. field_cotisation_active is the editable on/off toggle
+  // (a devis doesn't always include it); field_cotisation_urssaf is the
+  // computed amount (Montant HT * 1.011), never entered by hand.
+  _figli_field('node', 'ligne_comptable', 'field_cotisation_active', 'Cotisation diffuseur URSSAF (1,1%)', 'boolean');
+  _figli_field('node', 'ligne_comptable', 'field_cotisation_urssaf', '1,1%', 'decimal', ['precision' => 12, 'scale' => 2]);
   _figli_field('node', 'ligne_comptable', 'field_montant_ttc', 'Montant TTC (€)', 'decimal', ['precision' => 12, 'scale' => 2]);
   _figli_field('node', 'ligne_comptable', 'field_notes', 'Notes / détail', 'string_long');
 
@@ -242,19 +249,30 @@ function _figli_compta_ledger_create_node_type_ligne_comptable() {
       ->setComponent('field_type_ligne', ['type' => 'options_select', 'weight' => 1])
       ->setComponent('field_client', ['type' => 'entity_reference_autocomplete', 'weight' => 2])
       ->setComponent('field_numero_facture', ['type' => 'string_textfield', 'weight' => 3])
+      // Cotisation diffuseur URSSAF (1,1%) -- only "Entrée client" lines
+      // go through a client devis, the only place this cotisation is
+      // ever invoiced (see figli_compta_ledger_update_8006()'s
+      // docblock). Optional even there: not every entrée historically
+      // included it, so a checkbox rather than an automatic
+      // type-based assumption. Weight 4, tied with field_entree_liee --
+      // the two types that show each are mutually exclusive
+      // (entrée vs. versement/achat/hébergement/sous_traitant), so
+      // which one wins the tie never matters.
+      ->setComponent('field_cotisation_active', ['type' => 'boolean_checkbox', 'weight' => 4, 'settings' => ['display_label' => TRUE]])
       ->setComponent('field_montant_ht', ['type' => 'number', 'weight' => 5])
-      ->setComponent('field_montant_ttc', ['type' => 'number', 'weight' => 7])
+      ->setComponent('field_cotisation_urssaf', ['type' => 'number', 'weight' => 6])
-      // field_tva sits *after* Montant TTC, not between HT and TTC --
+      ->setComponent('field_montant_ttc', ['type' => 'number', 'weight' => 8])
-      // figli_compta_ledger_form_alter() inserts a non-field
+      // field_tva sits *after* Montant TTC, not between Cotisation and
-      // "field_tva_rate" select at weight 6 (a select of the official
+      // TTC -- figli_compta_ledger_form_alter() inserts a non-field
+      // "field_tva_rate" select at weight 7 (a select of the official
       // French VAT rates) to fill that visual slot instead; this real
       // field only becomes visible (still at its own weight, on its own
       // full-width row) when "Autre" is picked there. See
       // css/ledger-form.css's grid-column rules for both.
-      ->setComponent('field_tva', ['type' => 'number', 'weight' => 8])
+      ->setComponent('field_tva', ['type' => 'number', 'weight' => 9])
-      ->setComponent('field_repartition', ['type' => 'paragraphs', 'weight' => 9, 'settings' => ['title' => 'Répartition', 'title_plural' => 'Répartitions', 'edit_mode' => 'open', 'add_mode' => 'button']])
+      ->setComponent('field_repartition', ['type' => 'paragraphs', 'weight' => 10, 'settings' => ['title' => 'Répartition', 'title_plural' => 'Répartitions', 'edit_mode' => 'open', 'add_mode' => 'button']])
-      ->setComponent('field_notes', ['type' => 'string_textarea', 'weight' => 10])
+      ->setComponent('field_notes', ['type' => 'string_textarea', 'weight' => 11])
-      ->setComponent('field_flag', ['type' => 'entity_reference_autocomplete_tags', 'weight' => 11])
+      ->setComponent('field_flag', ['type' => 'entity_reference_autocomplete_tags', 'weight' => 12])
       ->save();
   }
 
@@ -269,12 +287,14 @@ function _figli_compta_ledger_create_node_type_ligne_comptable() {
       ->setComponent('field_type_ligne', ['type' => 'list_default', 'weight' => 1])
       ->setComponent('field_client', ['type' => 'entity_reference_label', 'weight' => 2])
       ->setComponent('field_numero_facture', ['type' => 'string', 'weight' => 3])
+      ->setComponent('field_cotisation_active', ['type' => 'boolean', 'weight' => 4])
       ->setComponent('field_montant_ht', ['type' => 'number_decimal', 'weight' => 5])
-      ->setComponent('field_montant_ttc', ['type' => 'number_decimal', 'weight' => 7])
+      ->setComponent('field_cotisation_urssaf', ['type' => 'number_decimal', 'weight' => 6])
-      ->setComponent('field_tva', ['type' => 'number_decimal', 'weight' => 8])
+      ->setComponent('field_montant_ttc', ['type' => 'number_decimal', 'weight' => 8])
-      ->setComponent('field_repartition', ['type' => 'entity_reference_revisions_entity_view', 'weight' => 9])
+      ->setComponent('field_tva', ['type' => 'number_decimal', 'weight' => 9])
-      ->setComponent('field_notes', ['type' => 'basic_string', 'weight' => 10])
+      ->setComponent('field_repartition', ['type' => 'entity_reference_revisions_entity_view', 'weight' => 10])
-      ->setComponent('field_flag', ['type' => 'entity_reference_label', 'weight' => 11])
+      ->setComponent('field_notes', ['type' => 'basic_string', 'weight' => 11])
+      ->setComponent('field_flag', ['type' => 'entity_reference_label', 'weight' => 12])
       ->save();
   }
 }
@@ -493,3 +513,175 @@ function figli_compta_ledger_update_8005() {
 
   return "TVA calculée pour $filled lignes, $skipped laissées vides (pas de Montant TTC renseigné ou Montant HT nul).";
 }
+
+/**
+ * Adds the cotisation diffuseur URSSAF (1,1%) fields to ligne_comptable,
+ * and switches Montant TTC's computation for "Entrée client" lines when
+ * the cotisation applies: TTC = round(cotisation * (1 + TVA/100), 2)
+ * instead of straight from Montant HT.
+ *
+ * The SAS invoices clients a HT amount, then -- when the devis includes
+ * it, not always -- adds a 1,1% "cotisation diffuseur" the SAS owes
+ * URSSAF for using freelancers, *then* applies TVA on top of that
+ * increased amount, not on the raw HT. Only "Entrée client" lines ever
+ * go through a client devis at all; every other type (versement, achat,
+ * charge...) is an outgoing/internal line with nothing to invoice a
+ * cotisation on, so both fields below are #states-hidden outside that
+ * type (see figli_compta_ledger_form_alter()) and
+ * figli_compta_ledger_node_presave() never applies the cascade to them.
+ *
+ * field_tva as backfilled by figli_compta_ledger_update_8005() didn't
+ * know about this cascade and is wrong for every entrée line that did
+ * have the cotisation applied (it computed straight from HT, so what it
+ * stored is actually the *blended* HT->TTC rate, not the real TVA
+ * rate) -- corrected separately in figli_compta_ledger_update_8007(),
+ * which also backfills field_cotisation_active/field_cotisation_urssaf
+ * for existing content.
+ */
+function figli_compta_ledger_update_8006() {
+  _figli_field('node', 'ligne_comptable', 'field_cotisation_active', 'Cotisation diffuseur URSSAF (1,1%)', 'boolean');
+  _figli_field('node', 'ligne_comptable', 'field_cotisation_urssaf', '1,1%', 'decimal', ['precision' => 12, 'scale' => 2]);
+
+  // New entrée lines default to the cotisation being applied -- the
+  // associates' normal practice going forward, even though it was only
+  // roughly half of existing content (figli_compta_ledger_update_8007()
+  // detects each historical line on its own rather than assuming either
+  // way for what's already there).
+  $field_active = FieldConfig::loadByName('node', 'ligne_comptable', 'field_cotisation_active');
+  if ($field_active && $field_active->getDefaultValueLiteral() === []) {
+    $field_active->setDefaultValue(1)->save();
+  }
+
+  // See figli_compta_ledger_update_8004()'s comment on why every weight
+  // here is a plain integer (fractional weights silently truncate).
+  $form_display = EntityFormDisplay::load('node.ligne_comptable.default');
+  if ($form_display) {
+    $form_display->setComponent('field_cotisation_active', ['type' => 'boolean_checkbox', 'weight' => 4, 'settings' => ['display_label' => TRUE]]);
+    $form_display->setComponent('field_montant_ht', ['type' => 'number', 'weight' => 5] + (array) $form_display->getComponent('field_montant_ht'));
+    $form_display->setComponent('field_cotisation_urssaf', ['type' => 'number', 'weight' => 6]);
+    // Weight 7 (between Cotisation and Montant TTC) is the non-field
+    // "field_tva_rate" select figli_compta_ledger_form_alter() adds.
+    $form_display->setComponent('field_montant_ttc', ['type' => 'number', 'weight' => 8] + (array) $form_display->getComponent('field_montant_ttc'));
+    $form_display->setComponent('field_tva', ['type' => 'number', 'weight' => 9] + (array) $form_display->getComponent('field_tva'));
+    $form_display->setComponent('field_repartition', ['weight' => 10] + (array) $form_display->getComponent('field_repartition'));
+    $form_display->setComponent('field_notes', ['weight' => 11] + (array) $form_display->getComponent('field_notes'));
+    $form_display->setComponent('field_flag', ['weight' => 12] + (array) $form_display->getComponent('field_flag'));
+    $form_display->save();
+  }
+
+  $view_display = EntityViewDisplay::load('node.ligne_comptable.default');
+  if ($view_display) {
+    $view_display->setComponent('field_cotisation_active', ['type' => 'boolean', 'weight' => 4]);
+    $view_display->setComponent('field_cotisation_urssaf', ['type' => 'number_decimal', 'weight' => 6]);
+    $view_display->setComponent('field_montant_ttc', ['weight' => 8] + (array) $view_display->getComponent('field_montant_ttc'));
+    $view_display->setComponent('field_tva', ['weight' => 9] + (array) $view_display->getComponent('field_tva'));
+    $view_display->setComponent('field_repartition', ['weight' => 10] + (array) $view_display->getComponent('field_repartition'));
+    $view_display->setComponent('field_notes', ['weight' => 11] + (array) $view_display->getComponent('field_notes'));
+    $view_display->setComponent('field_flag', ['weight' => 12] + (array) $view_display->getComponent('field_flag'));
+    $view_display->save();
+  }
+}
+
+/**
+ * Backfills field_cotisation_active/field_cotisation_urssaf and
+ * corrects field_tva for existing "Entrée client" lines, now that the
+ * HT -> +1,1% -> +TVA cascade explained in
+ * figli_compta_ledger_update_8006()'s docblock is understood. 2021 is
+ * left untouched entirely (explicit instruction -- that year's
+ * cotisation practice isn't confirmed), and Montant TTC itself is never
+ * written here, same "never correct historical data" rule as every
+ * other migration in this module.
+ *
+ * Per entrée line (2022+, both Montant HT and Montant TTC present):
+ * - old_rate = (TTC/HT - 1) * 100 -- what
+ *   figli_compta_ledger_update_8005() already stored in field_tva.
+ * - If old_rate already lands on an official French VAT rate (0, 2.1,
+ *   5.5, 10, 20 -- ±0.05 points, allowing for rounding through 2-decimal
+ *   HT/TTC storage), the cotisation was never applied to this line:
+ *   field_tva is already correct as migrated, left alone, cotisation
+ *   marked inactive.
+ * - Otherwise, new_rate = (TTC / (HT * 1.011) - 1) * 100. If *that*
+ *   lands on an official rate, the cotisation was applied and old_rate
+ *   was the wrong (blended HT->TTC) figure all along -- field_tva
+ *   corrected to new_rate, cotisation marked active, field_cotisation_
+ *   urssaf backfilled to HT * 1.011.
+ * - If neither lands cleanly, this is an ambiguous/blended case (a
+ *   handful of genuinely multi-rate invoices collapsed into one line,
+ *   same category figli_compta_ledger_update_8005() already found at 4-
+ *   decimal precision) -- field_tva left untouched, cotisation marked
+ *   inactive, rather than guess.
+ *
+ * Checked empirically before writing this (287 entrée lines with both
+ * amounts, 2022+): 90 already official (left alone), 154 corrected, 40
+ * still ambiguous both ways (left alone), 3 missing HT or TTC.
+ */
+function figli_compta_ledger_update_8007() {
+  $official = [0.0, 2.1, 5.5, 10.0, 20.0];
+  $epsilon = 0.05;
+  $matches_official = function ($rate) use ($official, $epsilon) {
+    foreach ($official as $o) {
+      if (abs($rate - $o) < $epsilon) {
+        return TRUE;
+      }
+    }
+    return FALSE;
+  };
+
+  $storage = \Drupal::entityTypeManager()->getStorage('node');
+  $nids = $storage->getQuery()
+    ->accessCheck(FALSE)
+    ->condition('type', 'ligne_comptable')
+    ->condition('field_type_ligne', 'entree')
+    ->execute();
+
+  $skipped2021 = 0;
+  $noData = 0;
+  $alreadyOfficial = 0;
+  $corrected = 0;
+  $stillAmbiguous = 0;
+
+  \Drupal::state()->set('figli_compta_ledger.skip_validation', TRUE);
+  foreach ($storage->loadMultiple($nids) as $node) {
+    $date = $node->hasField('field_date_ligne') ? $node->get('field_date_ligne')->value : NULL;
+    if ($date && substr($date, 0, 4) === '2021') {
+      $skipped2021++;
+      continue;
+    }
+
+    $ht = $node->hasField('field_montant_ht') && !$node->get('field_montant_ht')->isEmpty()
+      ? (float) $node->get('field_montant_ht')->value : NULL;
+    $ttc = $node->hasField('field_montant_ttc') && !$node->get('field_montant_ttc')->isEmpty()
+      ? (float) $node->get('field_montant_ttc')->value : NULL;
+    if ($ht === NULL || $ttc === NULL || abs($ht) < 0.0001) {
+      $node->set('field_cotisation_active', FALSE);
+      $node->save();
+      $noData++;
+      continue;
+    }
+
+    $old_rate = round(($ttc / $ht - 1) * 100, 4);
+    if ($matches_official($old_rate)) {
+      $node->set('field_cotisation_active', FALSE);
+      $node->save();
+      $alreadyOfficial++;
+      continue;
+    }
+
+    $new_rate = round(($ttc / ($ht * 1.011) - 1) * 100, 4);
+    if (!$matches_official($new_rate)) {
+      $node->set('field_cotisation_active', FALSE);
+      $node->save();
+      $stillAmbiguous++;
+      continue;
+    }
+
+    $node->set('field_cotisation_active', TRUE);
+    $node->set('field_cotisation_urssaf', round($ht * 1.011, 2));
+    $node->set('field_tva', $new_rate);
+    $node->save();
+    $corrected++;
+  }
+  \Drupal::state()->delete('figli_compta_ledger.skip_validation');
+
+  return "Cotisation/TVA : $corrected lignes corrigées (cotisation active), $alreadyOfficial déjà correctes (cotisation inactive), $stillAmbiguous laissées telles quelles (taux non standard des deux façons), $noData sans HT/TTC, $skipped2021 lignes 2021 ignorées.";
+}

web/modules/custom/figli_compta_ledger/figli_compta_ledger.module

@@ -119,6 +119,27 @@ function figli_compta_ledger_form_alter(&$form, FormStateInterface $form_state,
     $form['field_montant_ttc']['widget'][0]['value']['#description'] = t('Calculé automatiquement à partir du montant HT et de la TVA.');
   }
 
+  // Cotisation diffuseur URSSAF (1,1%) -- only ever relevant for
+  // "Entrée client" lines (the only type invoiced to a client via a
+  // devis; see figli_compta_ledger_update_8006()'s docblock), so both
+  // fields are hidden otherwise. Real #states on real fields watching
+  // the real field_type_ligne select -- unlike field_tva_rate below,
+  // this is the same working pattern already used a few fields up on
+  // field_entree_liee, not the custom select that #states silently
+  // failed to toggle.
+  if (isset($form['field_cotisation_active'])) {
+    $form['field_cotisation_active']['#states'] = [
+      'visible' => [':input[name="field_type_ligne"]' => ['value' => 'entree']],
+    ];
+  }
+  if (isset($form['field_cotisation_urssaf']['widget'][0]['value'])) {
+    $form['field_cotisation_urssaf']['#states'] = [
+      'visible' => [':input[name="field_type_ligne"]' => ['value' => 'entree']],
+    ];
+    $form['field_cotisation_urssaf']['widget'][0]['value']['#disabled'] = TRUE;
+    $form['field_cotisation_urssaf']['widget'][0]['value']['#description'] = t('Calculé automatiquement (Montant HT + 1,1%) si la cotisation ci-dessus est cochée.');
+  }
+
   // TVA: a select of the official French rates covers the overwhelming
   // majority of new lines with one click, instead of associates having
   // to know/type "20" or "5.5" by heart. "Autre" reveals the real
@@ -162,10 +183,10 @@ function figli_compta_ledger_form_alter(&$form, FormStateInterface $form_state,
     // delta-indexed value array, and chokes on an unrelated sibling key
     // mixed into it.
     //
-    // Weight 6: the exact slot Montant HT (5)/Montant TTC (7) leave open
+    // Weight 7: the slot between field_cotisation_urssaf (6) and Montant
-    // between them in figli_compta_ledger_update_8004() -- field_tva
+    // TTC (8) left open in figli_compta_ledger_update_8006() -- field_tva
-    // itself has been moved to weight 8 (its own full-width row) so
+    // itself sits at weight 9 (its own full-width row) so that this
-    // that this select forms a clean HT/rate/TTC three-column row
+    // select forms a clean HT/Cotisation/rate/TTC four-column row
     // whether or not "Autre" is currently revealing the real field_tva
     // input further down. See css/ledger-form.css's grid-column rules
     // for both -- the row layout there depends on this exact ordering,
@@ -175,7 +196,7 @@ function figli_compta_ledger_form_alter(&$form, FormStateInterface $form_state,
       '#title' => t('TVA'),
       '#options' => $taux_officiels + ['autre' => t('Autre (préciser)')],
       '#default_value' => $rate_default,
-      '#weight' => 6,
+      '#weight' => 7,
     ];
     $tva_field['#title'] = t('Taux exact (%)');
     // Not #states: this element sits outside the field system (see the
@@ -338,30 +359,57 @@ function figli_compta_ledger_node_presave(NodeInterface $node) {
 
   $montant_ht = (float) $node->get('field_montant_ht')->value;
   $tva = $node->hasField('field_tva') && !$node->get('field_tva')->isEmpty() ? (float) $node->get('field_tva')->value : 0.0;
+  $type = $node->hasField('field_type_ligne') ? $node->get('field_type_ligne')->value : NULL;
+  $cotisation_active = $node->hasField('field_cotisation_active') && !$node->get('field_cotisation_active')->isEmpty()
+    ? (bool) $node->get('field_cotisation_active')->value : FALSE;
+  // Only "Entrée client" lines ever go through a client devis -- the
+  // only place the cotisation diffuseur is invoiced at all (see
+  // figli_compta_ledger_update_8006()'s docblock) -- so the checkbox is
+  // ignored for every other type even if it somehow ended up checked
+  // (e.g. a line's type changed after the fact).
+  $cotisation_applies = $type === 'entree' && $cotisation_active;
 
   // Montant TTC is no longer entered by hand -- it's a pure function of
-  // Montant HT and TVA (see figli_compta_ledger_update_8004()). Only
+  // Montant HT, TVA, and (entrée client only) the cotisation diffuseur
-  // recompute it when HT or TVA actually changed, though, rather than on
+  // URSSAF cascade (see figli_compta_ledger_update_8004()/_8006()). Only
-  // every save unconditionally: the TVA backfilled onto pre-migration
+  // recompute it when HT, TVA, type, or the cotisation toggle actually
-  // lines (figli_compta_ledger_update_8005()) is a best-effort
+  // changed, though, rather than on every save unconditionally: the TVA
-  // reconstruction and doesn't reproduce every historical Montant TTC to
+  // backfilled onto pre-migration lines (figli_compta_ledger_update_8005()/
-  // the exact centime, so blindly recomputing on an unrelated edit
+  // _8007()) is a best-effort reconstruction and doesn't reproduce every
-  // (fixing a typo in Libellé, say) would silently nudge an untouched
+  // historical Montant TTC to the exact centime, so blindly recomputing
-  // historical value -- exactly what this module's "never correct
+  // on an unrelated edit (fixing a typo in Libellé, say) would silently
-  // historical data" rule exists to prevent. A genuinely new/changed
+  // nudge an untouched historical value -- exactly what this module's
-  // HT or TVA has no such history to protect.
+  // "never correct historical data" rule exists to prevent. A genuinely
+  // new/changed HT, TVA, type, or cotisation toggle has no such history
+  // to protect.
   if ($node->hasField('field_montant_ttc')) {
-    $ht_or_tva_changed = $node->isNew();
+    $inputs_changed = $node->isNew();
-    if (!$ht_or_tva_changed && isset($node->original)) {
+    if (!$inputs_changed && isset($node->original)) {
       $original = $node->original;
       $orig_ht = $original->hasField('field_montant_ht') && !$original->get('field_montant_ht')->isEmpty()
         ? (float) $original->get('field_montant_ht')->value : NULL;
       $orig_tva = $original->hasField('field_tva') && !$original->get('field_tva')->isEmpty()
         ? (float) $original->get('field_tva')->value : 0.0;
-      $ht_or_tva_changed = $orig_ht !== $montant_ht || abs($orig_tva - $tva) > 0.00005;
+      $orig_type = $original->hasField('field_type_ligne') ? $original->get('field_type_ligne')->value : NULL;
+      $orig_cotisation_active = $original->hasField('field_cotisation_active') && !$original->get('field_cotisation_active')->isEmpty()
+        ? (bool) $original->get('field_cotisation_active')->value : FALSE;
+      $inputs_changed = $orig_ht !== $montant_ht || abs($orig_tva - $tva) > 0.00005
+        || $orig_type !== $type || $orig_cotisation_active !== $cotisation_active;
     }
-    if ($ht_or_tva_changed) {
+    if ($inputs_changed) {
-      $node->set('field_montant_ttc', round($montant_ht * (1 + $tva / 100), 2));
+      if ($cotisation_applies) {
+        $base = round($montant_ht * 1.011, 2);
+        if ($node->hasField('field_cotisation_urssaf')) {
+          $node->set('field_cotisation_urssaf', $base);
+        }
+      }
+      else {
+        $base = $montant_ht;
+        if ($node->hasField('field_cotisation_urssaf')) {
+          $node->set('field_cotisation_urssaf', NULL);
+        }
+      }
+      $node->set('field_montant_ttc', round($base * (1 + $tva / 100), 2));
     }
   }
 

web/modules/custom/figli_compta_ledger/js/home.js

@@ -369,6 +369,7 @@
         facture: attrs.field_numero_facture || null,
         libelle: attrs.field_notes || attrs.title,
         montant_ht: montantHt,
+        cotisation: attrs.field_cotisation_urssaf !== null && attrs.field_cotisation_urssaf !== undefined ? parseFloat(attrs.field_cotisation_urssaf) : null,
         tva: attrs.field_tva !== null && attrs.field_tva !== undefined ? parseFloat(attrs.field_tva) : null,
         montant_ttc: attrs.field_montant_ttc !== null && attrs.field_montant_ttc !== undefined ? parseFloat(attrs.field_montant_ttc) : null,
         parCompte,

web/modules/custom/figli_compta_ledger/js/ledger-form.js

@@ -27,6 +27,9 @@
         var tva = form.querySelector('[name="field_tva[0][value]"]');
         var rate = form.querySelector('[name="field_tva_rate"]');
         var ttc = form.querySelector('[name="field_montant_ttc[0][value]"]');
+        var type = form.querySelector('[name="field_type_ligne"]');
+        var cotisationActive = form.querySelector('[name="field_cotisation_active[value]"]');
+        var cotisationAmount = form.querySelector('[name="field_cotisation_urssaf[0][value]"]');
         if (!tva || !ttc) {
           return;
         }
@@ -42,6 +45,13 @@
           return parseFloat(tva.value);
         }
 
+        // Mirrors figli_compta_ledger_node_presave()'s $cotisation_applies:
+        // only "Entrée client" lines with the checkbox on ever go through
+        // the +1,1% step before TVA.
+        function cotisationApplies() {
+          return !!type && type.value === 'entree' && !!cotisationActive && cotisationActive.checked;
+        }
+
         function recompute() {
           var htValue = parseFloat(ht.value);
           if (isNaN(htValue)) {
@@ -51,7 +61,17 @@
           if (isNaN(tvaValue)) {
             tvaValue = 0;
           }
-          ttc.value = (htValue * (1 + tvaValue / 100)).toFixed(2);
+          var base = htValue;
+          if (cotisationApplies()) {
+            base = Math.round(htValue * 1.011 * 100) / 100;
+            if (cotisationAmount) {
+              cotisationAmount.value = base.toFixed(2);
+            }
+          }
+          else if (cotisationAmount) {
+            cotisationAmount.value = '';
+          }
+          ttc.value = (base * (1 + tvaValue / 100)).toFixed(2);
         }
 
         // Deliberately not called once up front on an existing (edit)
@@ -60,17 +80,23 @@
         // the centime (see figli_compta_ledger_update_8005()'s
         // docblock) -- showing a recomputed number the instant the
         // modal opens, before the associate has touched anything, would
-        // misrepresent what's actually saved. Only recompute once HT,
+        // misrepresent what's actually saved. Only recompute once an
-        // TVA, or the rate select are actually edited, matching the
+        // actual input happens, matching the same "only overwrite
-        // same "only overwrite Montant TTC when HT/TVA actually
+        // Montant TTC when an input actually changed" guard in
-        // changed" guard in figli_compta_ledger_node_presave(). Harmless
+        // figli_compta_ledger_node_presave(). Harmless no-op on a
-        // no-op on a genuinely new/blank line either way (HT is empty,
+        // genuinely new/blank line either way (HT is empty, recompute()
-        // recompute() bails out above).
+        // bails out above).
         ht.addEventListener('input', recompute);
         tva.addEventListener('input', recompute);
         if (rate) {
           rate.addEventListener('change', recompute);
         }
+        if (type) {
+          type.addEventListener('change', recompute);
+        }
+        if (cotisationActive) {
+          cotisationActive.addEventListener('change', recompute);
+        }
       });
     }
   };

web/modules/custom/figli_compta_ledger/templates/figli-compta-home.html.twig

@@ -129,6 +129,7 @@
           <th>Libellé / Détail</th>
           <th>Signalement</th>
           <th class="amount figli-ht-col">HT</th>
+          <th class="amount figli-cotisation-col">1,1%</th>
           <th class="amount figli-tva-col">TVA</th>
           <th class="amount figli-ttc-col">TTC</th>
           <th v-for="c in allComptes" :key="c" class="amount compte-col">{{ c }}</th>
@@ -137,13 +138,13 @@
       </thead>
       <tbody>
         <tr ref="topSentinel" class="figli-sentinel-row">
-          <td :colspan="7 + allComptes.length + 4">
+          <td :colspan="7 + allComptes.length + 5">
             <span v-if="loadingOlder">Chargement des mois précédents…</span>
           </td>
         </tr>
         <template v-for="item in groupedRows" :key="item.key">
           <tr v-if="item.isGroup" class="figli-group-row" :data-year="item.year">
-            <td :colspan="7 + allComptes.length + 4">{{ item.label }} <span class="figli-note">({{ item.count }} lignes)</span></td>
+            <td :colspan="7 + allComptes.length + 5">{{ item.label }} <span class="figli-note">({{ item.count }} lignes)</span></td>
           </tr>
           <tr v-else :class="{'figli-flag-row': item.hasFlag}" :data-year="item.date ? item.date.slice(0, 4) : null">
             <td class="actions-col">
@@ -241,6 +242,7 @@
               </span>
             </td>
             <td class="amount figli-ht-col" :class="montantClass(item.montant_ht)">{{ formatEur(item.montant_ht) }}</td>
+            <td class="amount figli-cotisation-col">{{ formatEur(item.cotisation) }}</td>
             <td class="amount figli-tva-col">{{ formatPct(item.tva) }}</td>
             <td class="amount figli-ttc-col">{{ formatEur(item.montant_ttc) }}</td>
             <td v-for="c in allComptes" :key="c" class="amount compte-col">{{ item.parCompte[c] !== undefined ? formatEur(item.parCompte[c]) : '' }}</td>
@@ -248,7 +250,7 @@
           </tr>
         </template>
         <tr ref="bottomSentinel" class="figli-sentinel-row">
-          <td :colspan="7 + allComptes.length + 4">
+          <td :colspan="7 + allComptes.length + 5">
             <span v-if="loadingNewer">Chargement des mois suivants…</span>
           </td>
         </tr>
@@ -261,6 +263,7 @@
             <span v-if="currentYearLoading" class="figli-note">chargement…</span>
           </td>
           <td class="amount figli-ht-col">{{ currentYearTotals ? formatEur(currentYearTotals.montant_ht) : '' }}</td>
+          <td class="amount figli-cotisation-col"></td>
           <td class="amount figli-tva-col"></td>
           <td class="amount figli-ttc-col">{{ currentYearTotals ? formatEur(currentYearTotals.montant_ttc) : '' }}</td>
           <td v-for="c in allComptes" :key="c" class="amount compte-col" :class="currentYearTotals ? soldeClass(currentYearTotals.par_compte[c]) : ''">{{ currentYearTotals && currentYearTotals.par_compte[c] !== undefined ? formatEur(currentYearTotals.par_compte[c]) : '' }}</td>