diff --git a/db.sqlite3 b/db.sqlite3
index 35a321a..3567da4 100644
Binary files a/db.sqlite3 and b/db.sqlite3 differ
diff --git a/sheets/services/halfyear_calc.py b/sheets/services/halfyear_calc.py
index 705809f..e3ba478 100644
--- a/sheets/services/halfyear_calc.py
+++ b/sheets/services/halfyear_calc.py
@@ -13,8 +13,37 @@ from django.db.models import Sum
 from django.db.models.functions import Coalesce
 from django.db.models import DecimalField, Value
 HALFYEAR_CLIENTS = ["AG Vogel", "AG Halfm", "IKP"]
-TR_RUECKF_FLUESSIG_ROW = 2     # confirmed by your March value 172.840560
+TR_RUECKF_FLUESSIG_ROW = 2     
 TR_BESTAND_KANNEN_ROW  = 5 
+GASBESTAND_ROW_INDEX = 9       
+GASBESTAND_COL_NM3 =  3      
+
+# In top_left / top_right, "Bestand in Kannen-1 (Lit. L-He)" is row_index 5
+BESTAND_KANNEN_ROW_INDEX = 5
+HALFYEAR_RIGHT_CLIENTS = [
+    "Dr. Fohrer",
+    "AG Buntk.",
+    "AG Alff",
+    "AG Gutfl.",
+    "M3 Thiele",
+    "M3 Buntkowsky",
+    "M3 Gutfleisch",
+    "Merck"
+]
+BOTTOM1_COL_VOLUME = 0
+BOTTOM1_COL_BAR    = 1
+BOTTOM1_COL_KORR   = 2
+BOTTOM1_COL_NM3    = 3
+BOTTOM1_COL_LHE    = 4
+BOTTOM2_ROW_ANLAGE = 0
+BOTTOM2_COL_G39 = 0   # "Gefäss 2,5" (cell id shows column_index=0)
+BOTTOM2_COL_I39 = 1   # "Gefäss 1,0" (cell id shows column_index=1)
+BOTTOM2_ROW_INPUTS = {
+    "g39": (0, 0),  # row_index=0, column_index=0  (your G39)
+    "i39": (0, 1),  # row_index=0, column_index=1  (your I39)
+}
+FACTOR_NM3_TO_LHE = Decimal("0.75")
+RIGHT_CLIENT_INDEX = {name: idx for idx, name in enumerate(HALFYEAR_RIGHT_CLIENTS)}
 def get_top_right_value(sheet, client_name: str, row_index: int) -> Decimal:
     """
     Read a numeric value from the top_right table of a MonthlySheet for
@@ -128,34 +157,7 @@ def pick_sheet_by_gasbestand(window, sheets_by_ym, prev_sheet):
             return sheet
     return prev_sheet
 # NEW: clients for the top-right half-year table
-GASBESTAND_ROW_INDEX = 9        # <-- adjust if your bottom_1 has a different row index
-GASBESTAND_COL_NM3 =  3         # <-- adjust to the column index for Nm³ in bottom_1
 
-# In top_left / top_right, "Bestand in Kannen-1 (Lit. L-He)" is row_index 5
-BESTAND_KANNEN_ROW_INDEX = 5
-HALFYEAR_RIGHT_CLIENTS = [
-    "Dr. Fohrer",
-    "AG Buntk.",
-    "AG Alff",
-    "AG Gutfl.",
-    "M3 Thiele",
-    "M3 Buntkowsky",
-    "M3 Gutfleisch",
-]
-BOTTOM1_COL_VOLUME = 0
-BOTTOM1_COL_BAR    = 1
-BOTTOM1_COL_KORR   = 2
-BOTTOM1_COL_NM3    = 3
-BOTTOM1_COL_LHE    = 4
-BOTTOM2_ROW_ANLAGE = 0
-BOTTOM2_COL_G39 = 0   # "Gefäss 2,5" (cell id shows column_index=0)
-BOTTOM2_COL_I39 = 1   # "Gefäss 1,0" (cell id shows column_index=1)
-BOTTOM2_ROW_INPUTS = {
-    "g39": (0, 0),  # row_index=0, column_index=0  (your G39)
-    "i39": (0, 1),  # row_index=0, column_index=1  (your I39)
-}
-FACTOR_NM3_TO_LHE = Decimal("0.75")
-RIGHT_CLIENT_INDEX = {name: idx for idx, name in enumerate(HALFYEAR_RIGHT_CLIENTS)}
 
 def build_halfyear_window(interval_year: int, start_month: int):
     """
@@ -171,7 +173,53 @@ def build_halfyear_window(interval_year: int, start_month: int):
     return window
 # Import ONLY models + pure helpers here
 from sheets.models import MonthlySheet, Cell, Client, SecondTableEntry, BetriebskostenSummary
+def sum_right_row_without_duplicates(label: str, clients_right: list[str], values: list):
+    """
+    For specific rows, clients are logically merged, so we must only count one copy.
+    """
+    # rows where the PAIRS are merged:
+    # - Bestand in Kannen-1
+    # - Summe Bestand
+    # - Best. in Kannen Vormonat
+    merged_pair_labels = {
+    "Bestand in Kannen-1 (Lit. L-He)",
+    "Summe Bestand (Lit. L-He)",
+    "Best. in Kannen Vormonat (Lit. L-He)",
+    "Verbraucherverluste (Liter L-He)",
 
+    # ✅ Sammel is also duplicated for the merged PAIRS (Fohrer+Buntk, Alff+Gutfl)
+    "Sammelrückführungen (Lit. L-He)",
+    "Sammelrückführung (Lit. L-He)",  # safety (singular)
+}
+
+    merged_m3_labels = {
+        # ✅ Sammel is duplicated for the merged M3 triple
+        "Sammelrückführungen (Lit. L-He)",
+        "Sammelrückführung (Lit. L-He)",  # safety (singular)
+    }
+
+    skip_indices = set()
+
+    # skip second column of each merged PAIR
+    if label in merged_pair_labels:
+        for right_name in ("AG Buntk.", "AG Gutfl."):
+            if right_name in clients_right:
+                skip_indices.add(clients_right.index(right_name))
+
+    # skip 2nd+3rd of the merged TRIPLE
+    if label in merged_m3_labels:
+        for name in ("M3 Buntkowsky", "M3 Gutfleisch"):
+            if name in clients_right:
+                skip_indices.add(clients_right.index(name))
+
+    total = Decimal("0")
+    for i, v in enumerate(values):
+        if i in skip_indices:
+            continue
+        if v in (None, ""):
+            continue
+        total += Decimal(str(v).replace(",", "."))
+    return total
 def compute_halfyear_context(interval_year: int, interval_start: int) -> Dict[str, Any]:
     """
     Returns a context dict with the SAME keys your current halfyear_balance.html expects.
@@ -227,8 +275,8 @@ def compute_halfyear_context(interval_year: int, interval_start: int) -> Dict[st
     # ----------------------------
     chosen_sheet_bottom1 = pick_sheet_by_gasbestand(window, sheets_by_ym, prev_sheet)
 
-    # IMPORTANT: define which bottom_1 row_index corresponds to Excel rows 27..35
-    # If your bottom_1 starts at Excel row 27 => row_index 0 == Excel 27
+    # define which bottom_1 row_index corresponds to Excel rows 27..35
+    # If  bottom_1 starts at Excel row 27 => row_index 0 == Excel 27
     # then row_index = excel_row - 27
     BOTTOM1_EXCEL_START_ROW = 27
 
@@ -671,6 +719,20 @@ def compute_halfyear_context(interval_year: int, interval_start: int) -> Dict[st
     right_data["M3 Gutfleisch"]['sammel'] = group3_total
     def safe_div(a: Decimal, b: Decimal) -> Decimal:
         return (a / b) if b != 0 else Decimal("0")
+    
+        # Merck: Sammelrückführung = total helium input (ExcelEntry.lhe_ges) over the 6-month window
+    merck_sammel_total = Decimal("0")
+    for (y, m) in window:
+        qs = ExcelEntry.objects.filter(
+            client__name="Merck",
+            date__year=y,
+            date__month=m,
+        ).aggregate(
+            total=Coalesce(Sum("lhe_ges"), Value(0, output_field=DecimalField()))
+        )
+        merck_sammel_total += Decimal(str(qs["total"]))
+
+    right_data["Merck"]["sammel"] = merck_sammel_total
 
     # --- Rückführung flüssig (Lit. L-He) for Halbjahres-Bilanz top-right ---
     # Uses your exact formulas.
@@ -741,6 +803,9 @@ def compute_halfyear_context(interval_year: int, interval_start: int) -> Dict[st
     right_data["M3 Thiele"]["bestand_kannen"]      = pick_bestand_top_right("M3 Thiele")
     right_data["M3 Buntkowsky"]["bestand_kannen"]  = pick_bestand_top_right("M3 Buntkowsky")
     right_data["M3 Gutfleisch"]["bestand_kannen"]  = pick_bestand_top_right("M3 Gutfleisch")
+    # Merck should stay empty in Bestand in Kannen-1
+    right_data["Merck"]["bestand_kannen"] = None 
+    right_data["Merck"]["best_kannen_vormonat"] = None   
 
     # Summe Bestand = same as previous row
     for cname in RIGHT_CLIENTS:
@@ -807,9 +872,23 @@ def compute_halfyear_context(interval_year: int, interval_start: int) -> Dict[st
         b11 = right_data[cname]['summe_bestand']
         # Excel: P13+P12-P11 etc.
         right_data[cname]['rueckf_soll'] = b13 + b12 - b11
-
+    # Merck: only selected rows should have values in Top Right Halbjahresbilanz
+    right_data["Merck"]["stand_prev_share"] = None
+    right_data["Merck"]["rueckf_fluessig"] = None
+    right_data["Merck"]["sonder"] = None
+    right_data["Merck"]["bestand_kannen"] = None
+    right_data["Merck"]["summe_bestand"] = None
+    right_data["Merck"]["best_kannen_vormonat"] = None
+    right_data["Merck"]["rueckf_soll"] = None
+    right_data["Merck"]["verluste"] = None
+    right_data["Merck"]["fuellungen_warm"] = None
+    right_data["Merck"]["kaltgas_rueckgabe"] = None
     # --- Verluste (Soll-Rückf.) (Lit. L-He) = B14 - B6 - B7 ---
     for cname in RIGHT_CLIENTS:
+        if cname == "Merck":
+            right_data[cname]['verluste'] = None
+            continue
+
         b14 = right_data[cname]['rueckf_soll']
         b6 = right_data[cname]['rueckf_fluessig']
         b7 = right_data[cname]['sonder']
@@ -829,17 +908,22 @@ def compute_halfyear_context(interval_year: int, interval_start: int) -> Dict[st
         b13 = right_data[cname]['bezug']
         right_data[cname]['kaltgas_rueckgabe'] = b13 * factor
 
-    # --- Verbraucherverluste (Liter L-He) = Verluste - Kaltgas Rückgabe ---
+    # --- Verbraucherverluste (Liter L-He) ---
     for cname in RIGHT_CLIENTS:
-        b15 = right_data[cname]['verluste']
-        b17 = right_data[cname]['kaltgas_rueckgabe']
-        right_data[cname]['verbraucherverluste'] = b15 - b17
+        if cname == "Merck":
+            bezug = right_data[cname].get("bezug") or Decimal("0")
+            sammel = right_data[cname].get("sammel") or Decimal("0")
+            right_data[cname]["verbraucherverluste"] = bezug - sammel
+        else:
+            b15 = right_data[cname]['verluste']
+            b17 = right_data[cname]['kaltgas_rueckgabe']
+            right_data[cname]['verbraucherverluste'] = b15 - b17
 
     # --- % = Verbraucherverluste / Bezug ---
     for cname in RIGHT_CLIENTS:
-        bezug = right_data[cname]['bezug']
-        verb = right_data[cname]['verbraucherverluste']
-        if bezug != 0:
+        bezug = right_data[cname].get('bezug') or Decimal("0")
+        verb = right_data[cname].get('verbraucherverluste')
+        if bezug != 0 and verb is not None:
             right_data[cname]['percent'] = verb / bezug
         else:
             right_data[cname]['percent'] = None
@@ -910,50 +994,78 @@ def compute_halfyear_context(interval_year: int, interval_start: int) -> Dict[st
 
     def safe_pct(verb, bez):
         return (verb / bez) if bez != 0 else None
+    def sum_right_key(label_for_merge: str, clients: list[str], key: str) -> Decimal:
+        vals = [right_data[c].get(key) for c in clients]
+        return sum_right_row_without_duplicates(label_for_merge, clients, vals)
     rows_sum = []
     def d(x):
         return x if isinstance(x, Decimal) else Decimal("0")
-    for label, key in SUM_TABLE_ROWS:
+    for row_index, (label, key) in enumerate(SUM_TABLE_ROWS):
 
         if key == "factor_row":
             lichtwiese = chemie = mawi = m3 = total = Decimal("0.06")
 
         elif key == "percent":
-            # Right totals
-            rw_bez  = sum(d(right_data[c].get("bezug")) for c in RIGHT_ALL)
-            rw_verb = sum(d(right_data[c].get("verbraucherverluste")) for c in RIGHT_ALL)
+            # We want % = Verbraucherverluste / Bezug (for each group)
+
+            # LEFT totals (no merge on left)
+            left_bez = sum(d(client_data_left[c].get("bezug")) for c in LEFT_ALL)
+            left_verb = sum(d(client_data_left[c].get("verbraucherverluste")) for c in LEFT_ALL)
+
+            # RIGHT totals (must skip merged duplicates!)
+            rw_bez = sum(d(right_data[c].get("bezug")) for c in RIGHT_ALL)
+
+            rw_verb = sum_right_key("Verbraucherverluste (Liter L-He)", RIGHT_ALL, "verbraucherverluste")
+
             lichtwiese = safe_pct(rw_verb, rw_bez)
 
-            # Chemie
-            ch_bez  = sum(d(right_data[c].get("bezug")) for c in RIGHT_GROUPS["chemie"])
-            ch_verb = sum(d(right_data[c].get("verbraucherverluste")) for c in RIGHT_GROUPS["chemie"])
+            # Chemie group (Fohrer+Buntk)
+            ch_clients = RIGHT_GROUPS["chemie"]
+            ch_bez = sum_right_key("Bezug (Liter L-He)", ch_clients, "bezug")
+            ch_verb = sum_right_key("Verbraucherverluste (Liter L-He)", ch_clients, "verbraucherverluste")
             chemie = safe_pct(ch_verb, ch_bez)
 
-            # MaWi
-            mw_bez  = sum(d(right_data[c].get("bezug")) for c in RIGHT_GROUPS["mawi"])
-            mw_verb = sum(d(right_data[c].get("verbraucherverluste")) for c in RIGHT_GROUPS["mawi"])
+            # MaWi group (Alff+Gutfl)
+            mw_clients = RIGHT_GROUPS["mawi"]
+            mw_bez = sum_right_key("Bezug (Liter L-He)", mw_clients, "bezug")
+            mw_verb = sum_right_key("Verbraucherverluste (Liter L-He)", mw_clients, "verbraucherverluste")
             mawi = safe_pct(mw_verb, mw_bez)
 
-            # M3
-            m3_bez  = sum(d(right_data[c].get("bezug")) for c in RIGHT_GROUPS["m3"])
-            m3_verb = sum(d(right_data[c].get("verbraucherverluste")) for c in RIGHT_GROUPS["m3"])
+            # M3 group (triple)
+            m3_clients = RIGHT_GROUPS["m3"]
+            m3_bez = sum_right_key("Bezug (Liter L-He)", m3_clients, "bezug")
+            m3_verb = sum_right_key("Verbraucherverluste (Liter L-He)", m3_clients, "verbraucherverluste")
             m3 = safe_pct(m3_verb, m3_bez)
 
-            # Σ column = (left verb + right verb) / (left bez + right bez)
-            left_bez  = sum(d(client_data_left[c].get("bezug")) for c in LEFT_ALL)
-            left_verb = sum(d(client_data_left[c].get("verbraucherverluste")) for c in LEFT_ALL)
+            # Overall Σ (%)
             total = safe_pct(left_verb + rw_verb, left_bez + rw_bez)
 
+
         else:
-            # normal rows = sums
-            lichtwiese = sum(d(right_data[c].get(key)) for c in RIGHT_ALL)
-            chemie     = sum(d(right_data[c].get(key)) for c in RIGHT_GROUPS["chemie"])
-            mawi       = sum(d(right_data[c].get(key)) for c in RIGHT_GROUPS["mawi"])
-            m3         = sum(d(right_data[c].get(key)) for c in RIGHT_GROUPS["m3"])
+            # normal rows = sums (BUT skip duplicates for merged logical cells)
+            rw_values = [right_data[c].get(key) for c in RIGHT_ALL]
+            lichtwiese = sum_right_row_without_duplicates(label, RIGHT_ALL, rw_values)
+
+            ch_clients = RIGHT_GROUPS["chemie"]
+            ch_values = [right_data[c].get(key) for c in ch_clients]
+            chemie = sum_right_row_without_duplicates(label, ch_clients, ch_values)
+
+            mw_clients = RIGHT_GROUPS["mawi"]
+            mw_values = [right_data[c].get(key) for c in mw_clients]
+            mawi = sum_right_row_without_duplicates(label, mw_clients, mw_values)
+
+            m3_clients = RIGHT_GROUPS["m3"]
+            m3_values = [right_data[c].get(key) for c in m3_clients]
+            m3 = sum_right_row_without_duplicates(label, m3_clients, m3_values)
 
             left_total = sum(d(client_data_left[c].get(key)) for c in LEFT_ALL)
-            total = left_total + lichtwiese
 
+            # Merck should count ONLY in the overall total, not in Lichtwiese
+            merck_val = d(right_data["Merck"].get(key))
+
+            total = left_total + lichtwiese + merck_val
+
+        # ✅ THIS MUST BE OUTSIDE THE IF/ELIF/ELSE
         rows_sum.append({
             "row_index": row_index,
             "label": label,
@@ -964,6 +1076,7 @@ def compute_halfyear_context(interval_year: int, interval_start: int) -> Dict[st
             "m3": m3,
             "is_percent": (key == "percent"),
         })
+
     def find_sum_row(rows, label_startswith: str):
         for r in rows:
             if str(r.get("label", "")).strip().startswith(label_startswith):
@@ -999,8 +1112,8 @@ def compute_halfyear_context(interval_year: int, interval_start: int) -> Dict[st
 
     bottom2["k44"] = k44
     bottom2["j44"] = j44
-    def d(x):
-        return x if isinstance(x, Decimal) else Decimal("0")
+    def d_or_none(x):
+        return x if isinstance(x, Decimal) else None
 
     # ---- Bottom2: J38/K38 depend on rows_sum (overall summary), so do it HERE ----
     k38 = Decimal("0")
diff --git a/sheets/templates/clients_table.html b/sheets/templates/clients_table.html
index 28078dc..4af89dc 100644
--- a/sheets/templates/clients_table.html
+++ b/sheets/templates/clients_table.html
@@ -3,10 +3,10 @@
 {% block content %}
 <div class="container">
     <!-- Title -->
-    <h1 class="page-title">Helium Output Yearly Summary</h1>
+    <h1 class="page-title">Heliumabgabe - Halbjahresübersicht</h1>
     <form method="post" action="{% url 'set_halfyear_interval' %}" class="interval-form">
         {% csrf_token %}
-        <h3>Global 6-Month Interval</h3>
+        <h3>Allgemeines 6-Monats-Intervall</h3>
 
         <label>Year:</label>
         <select name="year">
diff --git a/sheets/templates/halfyear_balance.html b/sheets/templates/halfyear_balance.html
index e162c5f..6fa9dd6 100644
--- a/sheets/templates/halfyear_balance.html
+++ b/sheets/templates/halfyear_balance.html
@@ -222,52 +222,55 @@
                 </tr>
             </thead>
             <tbody>
-                {% for r in rows_sum %}
-                <tr data-row-index="{{ r.row_index }}">
-                <tr>
-                <td>{{ r.label }}</td>
-                <td class="sum-col sum-cell">
-                    {% if r.is_percent %}
-                        {{ r.total|floatformat:2 }}%
-                    {% else %}
-                        {{ r.total|floatformat:2 }}
-                    {% endif %}
-                </td>
+    <tbody>
+    {% for r in rows_sum %}
+    <tr data-row-index="{{ r.row_index }}">
+        <td>{{ r.label }}</td>
 
-                <td class="sum-col">
-                    {% if r.is_percent %}
-                        {{ r.lichtwiese|floatformat:2 }}%
-                    {% else %}
-                        {{ r.lichtwiese|floatformat:2 }}
-                    {% endif %}
-                </td>
+        <td class="sum-col sum-cell">
+            {% if r.is_percent %}
+                {{ r.total|floatformat:2 }}%
+            {% else %}
+                {{ r.total|floatformat:2 }}
+            {% endif %}
+        </td>
 
-                <td class="sum-col">
-                    {% if r.is_percent %}
-                        {{ r.chemie|floatformat:2 }}%
-                    {% else %}
-                        {{ r.chemie|floatformat:2 }}
-                    {% endif %}
-                </td>
+        <td class="sum-col">
+            {% if r.is_percent %}
+                {{ r.lichtwiese|floatformat:2 }}%
+            {% else %}
+                {{ r.lichtwiese|floatformat:2 }}
+            {% endif %}
+        </td>
+
+        <td class="sum-col">
+            {% if r.is_percent %}
+                {{ r.chemie|floatformat:2 }}%
+            {% else %}
+                {{ r.chemie|floatformat:2 }}
+            {% endif %}
+        </td>
+
+        <td class="sum-col">
+            {% if r.is_percent %}
+                {{ r.mawi|floatformat:2 }}%
+            {% else %}
+                {{ r.mawi|floatformat:2 }}
+            {% endif %}
+        </td>
+
+        <td class="sum-col">
+            {% if r.is_percent %}
+                {{ r.m3|floatformat:2 }}%
+            {% else %}
+                {{ r.m3|floatformat:2 }}
+            {% endif %}
+        </td>
+    </tr>
+    {% endfor %}
+</tbody>
 
-                <td class="sum-col">
-                    {% if r.is_percent %}
-                        {{ r.mawi|floatformat:2 }}%
-                    {% else %}
-                        {{ r.mawi|floatformat:2 }}
-                    {% endif %}
-                </td>
 
-                <td class="sum-col">
-                    {% if r.is_percent %}
-                        {{ r.m3|floatformat:2 }}%
-                    {% else %}
-                        {{ r.m3|floatformat:2 }}
-                    {% endif %}
-                </td>
-                </tr>
-                {% endfor %}
-            </tbody>
             </table>
         </div>
         <div class="table-container" style="margin-top: 20px;">
diff --git a/sheets/templates/monthly_sheet.html b/sheets/templates/monthly_sheet.html
index 35f73ce..cab20fd 100644
--- a/sheets/templates/monthly_sheet.html
+++ b/sheets/templates/monthly_sheet.html
@@ -28,6 +28,7 @@
 </div>
     
     <!-- Top Tables Container -->
+    <div class="top-section"></div>
     <div class="top-tables">
         <!-- Left Table (18 rows × clients) -->
         <div class="table-container top-left-table">
@@ -114,7 +115,9 @@
 
 
                         <td class="sum-cell">
-                            {{ row.sum|default_if_none:"" }}
+                            {% if row.sum is not None %}
+                                {{ row.sum|floatformat:2 }}
+                            {% endif %}
                         </td>
                     </tr>
                     {% endwith %}
@@ -219,7 +222,11 @@
                         {% endfor %}
 
                         <td class="sum-cell">
-                            {{ row.sum|default_if_none:"" }}
+                            <td class="sum-cell">
+                                {% if row.sum is not None %}
+                                    {{ row.sum|floatformat:2 }}
+                                {% endif %}
+                            </td>
                         </td>
                     </tr>
                     {% endwith %}
@@ -242,13 +249,18 @@
                 <tr data-row-index="{{ row.row_index }}">
                     <td class="row-label">{{ row.label }}</td>
                     <td class="sum-cell overall-sum-cell">
-                        {{ row.sum|default_if_none:"" }}
+                        <td class="sum-cell">
+                            {% if row.sum is not None %}
+                                {{ row.sum|floatformat:2 }}
+                            {% endif %}
+                        </td>
                     </td>
                 </tr>
                 {% endfor %}
             </tbody>
         </table>
     </div>
+    </div>
     <!-- Bottom Tables -->
     <div class="bottom-tables">
         <div class="table-container bottom-table-1">
@@ -320,7 +332,9 @@
                                             data-row="{{ forloop.parentloop.counter0 }}"
                                             data-col="{{ forloop.counter0 }}"
                                             contenteditable="true">
-                                            {{ cell.value|default:"" }}
+                                            {% if cell.value is not None %}
+                                                {{ cell.value|floatformat:2 }}
+                                            {% endif %}
                                         </td>
                                     {% else %}
                                         <td class="readonly-cell"
@@ -328,7 +342,9 @@
                                             data-table="bottom_1"
                                             data-row="{{ forloop.parentloop.counter0 }}"
                                             data-col="{{ forloop.counter0 }}">
-                                            {{ cell.value|default:"" }}
+                                            {% if cell.value is not None %}
+                                                {{ cell.value|floatformat:2 }}
+                                            {% endif %}
                                         </td>
                                     {% endif %}
 
@@ -339,7 +355,9 @@
                                         data-table="bottom_1"
                                         data-row="{{ forloop.parentloop.counter0 }}"
                                         data-col="{{ forloop.counter0 }}">
-                                        {{ cell.value|default:"" }}
+                                        {% if cell.value is not None %}
+                                            {{ cell.value|floatformat:2 }}
+                                        {% endif %}
                                     </td>
                                 {% endif %}
                             {% endif %}
@@ -379,7 +397,9 @@
                             data-col="0"
                             data-client-id="{{ cell.client.id|default:'' }}"
                             contenteditable="true">
-                            {{ cell.value|default:"" }}
+                            {% if cell.value is not None %}
+                                {{ cell.value|floatformat:2 }}
+                            {% endif %}
                         </td>
                         {% endwith %}
                         <td>Gefäss 1,0</td>
@@ -392,7 +412,9 @@
                             data-col="1"
                             data-client-id="{{ cell.client.id|default:'' }}"
                             contenteditable="true">
-                            {{ cell.value|default:"" }}
+                            {% if cell.value is not None %}
+                                {{ cell.value|floatformat:2 }}
+                            {% endif %}
                         </td>
                         {% endwith %}
                         <td id="bt2-j39" class="readonly-cell"></td>
@@ -454,7 +476,9 @@
                         <td id="bt3-j46"
                             class="readonly-cell calculated-cell"
                             data-cell-id="{{ cell.id|default:'' }}">
-                            {{ cell.value|default:"" }}
+                            {% if cell.value is not None %}
+                                {{ cell.value|floatformat:2 }}
+                            {% endif %}
                         </td>
                         {% endwith %}
 
@@ -490,7 +514,9 @@
                             data-col="1"
                             data-cell-id="{{ cell.id|default:'' }}"
                             contenteditable="true">
-                            {{ cell.value|default:"" }}
+                            {% if cell.value is not None %}
+                                {{ cell.value|floatformat:2 }}
+                            {% endif %}
                         </td>
                         {% endwith %}
 
@@ -503,7 +529,9 @@
                             data-col="2"
                             data-cell-id="{{ cell.id|default:'' }}"
                             contenteditable="true">
-                            {{ cell.value|default:"" }}
+                            {% if cell.value is not None %}
+                                {{ cell.value|floatformat:2 }}
+                            {% endif %}
                         </td>
                         {% endwith %}
 
@@ -546,7 +574,9 @@
                                 data-col="2"
                                 data-client-id="{{ cell.client.id|default:'' }}"
                                 contenteditable="true">
-                                {{ cell.value|default:"" }}
+                                {% if cell.value is not None %}
+                                    {{ cell.value|floatformat:2 }}
+                                {% endif %}
                             </td>
                             {% endwith %}
 
@@ -800,6 +830,12 @@ $(document).ready(function() {
         const v = parseFloat(t);
         return isNaN(v) ? null : v;
     }
+    function formatNumber(value) {
+    if (value === null || value === undefined || value === '') return '';
+    const num = parseFloat(String(value).replace(',', '.'));
+    if (isNaN(num)) return value;
+    return num.toFixed(2);
+}
 
     // Recalculate Sum cell (last column) for a given row
     function recalcRowSum($row) {
@@ -837,7 +873,7 @@ $(document).ready(function() {
         });
 
         if (hasValue) {
-            $row.find('.sum-cell').text(total);
+            $row.find('.sum-cell').text(total.toFixed(2));
         } else {
             $row.find('.sum-cell').text('');
         }
@@ -1243,8 +1279,9 @@ $(document).ready(function() {
                         const targetCell = $('[data-cell-id="' + cellData.id + '"]');
                         if (!targetCell.length) return;
 
-                        targetCell.text(cellData.value || '');
-                        targetCell.data('original-value', cellData.value || '');
+                        const formattedValue = formatNumber(cellData.value);
+                        targetCell.text(formattedValue);
+                        targetCell.data('original-value', formattedValue);
 
                         if (cellData.is_calculated) {
                             targetCell.addClass('calculated-cell');
diff --git a/sheets/urls.py b/sheets/urls.py
index f046683..390b17b 100644
--- a/sheets/urls.py
+++ b/sheets/urls.py
@@ -1,5 +1,5 @@
 from django.urls import path
-from .views import DebugTopRightView
+
 from .views import SaveCellsView , SaveMonthSummaryView, halfyear_settings,MonthlySheetView, monthly_sheet_root,set_halfyear_interval,AbrechnungView, SaveAbrechnungCellsView
 from . import views
 from .views import RechnungView
@@ -19,9 +19,9 @@ urlpatterns = [
     path("abrechnung/autosave/", SaveAbrechnungCellsView.as_view(), name="abrechnung_autosave"),
     path("abrechnung/save/", SaveAbrechnungCellsView.as_view(), name="save_abrechnung"),
     path('check-sheets/', views.CheckSheetView.as_view(), name='check_sheets'),
-    path('quick-debug/', views.QuickDebugView.as_view(), name='quick_debug'),
+
     path('test-formula/', views.TestFormulaView.as_view(), name='test_formula'),
-    path('simple-debug/', views.SimpleDebugView.as_view(), name='simple_debug'),
+
     path("rechnung/", RechnungView.as_view(), name="rechnung"),
     path('sheet/', monthly_sheet_root, name='monthly_sheet_root'),
     path('set-halfyear-interval/', set_halfyear_interval, name='set_halfyear_interval'),
@@ -33,6 +33,5 @@ urlpatterns = [
     path("save-cells/", SaveCellsView.as_view(), name="save_cells"),    path("save-cells/", SaveCellsView.as_view(), name="save_cells"),path('save-month-summary/', SaveMonthSummaryView.as_view(), name='save_month_summary'),
     path('save-month-summary/', SaveMonthSummaryView.as_view(), name='save_month_summary'),
     path('calculate/', views.CalculateView.as_view(), name='calculate'),
-    path('debug-calculation/', views.DebugCalculationView.as_view(), name='debug_calculation'),
-    path('debug-top-right/', DebugTopRightView.as_view(), name='debug_top_right'),  
+
 ]
\ No newline at end of file
diff --git a/sheets/views.py b/sheets/views.py
index c6f8e82..d9d4903 100644
--- a/sheets/views.py
+++ b/sheets/views.py
@@ -59,6 +59,12 @@ CLIENT_GROUPS = {
             'M3 Gutfleisch',
         ],
     },
+    'merck': {
+        'label': 'Merck',
+        'names': [
+            'Merck',   
+        ],
+    },
 }
 
 # Add this CALCULATION_CONFIG at the top of views.py
@@ -275,12 +281,12 @@ def build_halfyear_window(interval_year: int, start_month: int):
 # Halbjahres-Bilanz helpers
 # ---------------------------------------------------------------------------
 
-# You can adjust these indices if needed.
+
 # Assuming:
 # - bottom_1.table has row "Gasbestand" at some fixed row index,
 #   and columns: ... Nm³, Lit. LHe
-GASBESTAND_ROW_INDEX = 9        # <-- adjust if your bottom_1 has a different row index
-GASBESTAND_COL_NM3 =  3         # <-- adjust to the column index for Nm³ in bottom_1
+GASBESTAND_ROW_INDEX = 9       
+GASBESTAND_COL_NM3 =  3       
 
 # In top_left / top_right, "Bestand in Kannen-1 (Lit. L-He)" is row_index 5
 BESTAND_KANNEN_ROW_INDEX = 5
@@ -382,6 +388,7 @@ HALFYEAR_RIGHT_CLIENTS = [
     "M3 Thiele",
     "M3 Buntkowsky",
     "M3 Gutfleisch",
+    "Merck",
 ]
 BOTTOM1_COL_VOLUME = 0
 BOTTOM1_COL_BAR    = 1
@@ -461,6 +468,7 @@ def get_group_clients(group_key):
     group = CLIENT_GROUPS.get(group_key)
     if not group:
         return Client.objects.none()
+    
     return Client.objects.filter(name__in=group['names'])
 
 def calculate_summation(sheet, table_type, row_index, sum_column_index):
@@ -575,6 +583,7 @@ class MonthlySheetView(TemplateView):
             "M3 Thiele",       # Column index 4 (P)
             "M3 Buntkowsky",   # Column index 5 (Q)
             "M3 Gutfleisch",   # Column index 6 (R)
+            "Merck",
         ]
         
         # For each client in top-right table
@@ -735,6 +744,7 @@ class MonthlySheetView(TemplateView):
             "M3 Thiele",
             "M3 Buntkowsky",
             "M3 Gutfleisch",
+            "Merck",
         ]
         current_summary = MonthlySummary.objects.filter(sheet=sheet).first()
 
@@ -765,6 +775,10 @@ class MonthlySheetView(TemplateView):
                 ("Dr. Fohrer", "AG Buntk."),
                 ("AG Alff", "AG Gutfl."),
             ]
+
+            MERGED_TRIPLES = [
+                ("M3 Thiele", "M3 Buntkowsky", "M3 Gutfleisch"),
+            ]   
             rows = []
 
             # Determine row count
@@ -813,13 +827,29 @@ class MonthlySheetView(TemplateView):
                 has_value = False
 
                 merged_second_indices = set()
+
                 if table_type == 'top_right' and row_idx in MERGED_ROWS:
+
+                    # Handle pairs
                     for left_name, right_name in MERGED_PAIRS:
                         try:
                             right_idx = client_names.index(right_name)
                             merged_second_indices.add(right_idx)
                         except ValueError:
-                            # client not in this table; just ignore
+                            pass
+
+                    # Handle M3 triple group
+                    MERGED_TRIPLES = [
+                        ("M3 Thiele", "M3 Buntkowsky", "M3 Gutfleisch"),
+                    ]
+
+                    for a, b, c in MERGED_TRIPLES:
+                        try:
+                            b_idx = client_names.index(b)
+                            c_idx = client_names.index(c)
+                            merged_second_indices.add(b_idx)
+                            merged_second_indices.add(c_idx)
+                        except ValueError:
                             pass
 
                 for col_idx, cell in enumerate(display_cells):
@@ -1250,100 +1280,8 @@ def get_factor_value(table_type, row_index):
 # Save Cells View
 # views.py - Updated SaveCellsView
 # views.py - Update SaveCellsView class
-def debug_cell_values(self, sheet, client_id):
-    """Debug method to check cell values"""
-    from .models import Cell
-    cells = Cell.objects.filter(
-        sheet=sheet,
-        table_type='top_left',
-        client_id=client_id
-    ).order_by('row_index')
-    
-    debug_info = {}
-    for cell in cells:
-        debug_info[f"row_{cell.row_index}"] = {
-            'value': str(cell.value) if cell.value else 'None',
-            'ui_row': cell.row_index + 1,
-            'excel_ref': f"B{cell.row_index + 3}"
-        }
-    
-    return debug_info
-class DebugCalculationView(View):
-    """Debug view to test calculations directly"""
-    def get(self, request):
-        sheet_id = request.GET.get('sheet_id', 1)
-        client_name = request.GET.get('client', 'AG Vogel')
-        
-        try:
-            sheet = MonthlySheet.objects.get(id=sheet_id)
-            client = Client.objects.get(name=client_name)
-            
-            # Get SaveCellsView instance
-            save_view = SaveCellsView()
-            
-            # Create a dummy cell to trigger calculations
-            dummy_cell = Cell.objects.filter(
-                sheet=sheet,
-                table_type='top_left',
-                client=client,
-                row_index=0  # B3
-            ).first()
-            
-            if not dummy_cell:
-                return JsonResponse({'error': 'No cells found for this client'})
-            
-            # Trigger calculation
-            updated = save_view.calculate_top_left_dependents(sheet, dummy_cell)
-            
-            # Get updated cell values
-            cells = Cell.objects.filter(
-                sheet=sheet,
-                table_type='top_left',
-                client=client
-            ).order_by('row_index')
-            
-            cell_data = []
-            for cell in cells:
-                cell_data.append({
-                    'row_index': cell.row_index,
-                    'ui_row': cell.row_index + 1,
-                    'excel_ref': f"B{cell.row_index + 3}",
-                    'value': str(cell.value) if cell.value else 'None',
-                    'description': self.get_row_description(cell.row_index)
-                })
-            
-            return JsonResponse({
-                'sheet': f"{sheet.year}-{sheet.month:02d}",
-                'client': client.name,
-                'cells': cell_data,
-                'updated_count': len(updated),
-                'calculation': 'B5 = IF(B3>0; B3-B4; 0)'
-            })
-            
-        except Exception as e:
-            return JsonResponse({'error': str(e)}, status=400)
-    
-    def get_row_description(self, row_index):
-        """Get description for row index"""
-        descriptions = {
-            0: "B3: Stand der Gaszähler (Nm³)",
-            1: "B4: Stand der Gaszähler (Vormonat) (Nm³)",
-            2: "B5: Gasrückführung (Nm³)",
-            3: "B6: Rückführung flüssig (Lit. L-He)",
-            4: "B7: Sonderrückführungen (Lit. L-He)",
-            5: "B8: Bestand in Kannen-1 (Lit. L-He)",
-            6: "B9: Summe Bestand (Lit. L-He)",
-            7: "B10: Best. in Kannen Vormonat (Lit. L-He)",
-            8: "B11: Bezug (Liter L-He)",
-            9: "B12: Rückführ. Soll (Lit. L-He)",
-            10: "B13: Verluste (Soll-Rückf.) (Lit. L-He)",
-            11: "B14: Füllungen warm (Lit. L-He)",
-            12: "B15: Kaltgas Rückgabe (Lit. L-He) – Faktor",
-            13: "B16: Faktor",
-            14: "B17: Verbraucherverluste (Liter L-He)",
-            15: "B18: %"
-        }
-        return descriptions.get(row_index, f"Row {row_index}")
+
+
 def recalculate_stand_der_gaszahler(self, sheet):
     """Recalculate Stand der Gaszähler for all client pairs"""
     from decimal import Decimal
@@ -1443,82 +1381,7 @@ def recalculate_stand_der_gaszahler(self, sheet):
                 ag_gutfl_row0.save()
     except Exception as e:
         print(f"Error recalculating Stand der Gaszähler for AG Alff/AG Gutfl.: {e}")
-# In your SaveCellsView class in views.py
-class DebugTopRightView(View):
-    """Debug view to check top_right calculations"""
-    def get(self, request):
-        sheet_id = request.GET.get('sheet_id', 1)
-        client_name = request.GET.get('client', 'Dr. Fohrer')
-        
-        try:
-            sheet = MonthlySheet.objects.get(id=sheet_id)
-            client = Client.objects.get(name=client_name)
-            
-            # Get all cells for this client in top_right
-            cells = Cell.objects.filter(
-                sheet=sheet,
-                table_type='top_right',
-                client=client
-            ).order_by('row_index')
-            
-            cell_data = []
-            descriptions = {
-                0: "Stand der Gaszähler (Vormonat)",
-                1: "Gasrückführung (Nm³)",
-                2: "Rückführung flüssig",
-                3: "Sonderrückführungen",
-                4: "Sammelrückführungen",
-                5: "Bestand in Kannen-1",
-                6: "Summe Bestand",
-                7: "Best. in Kannen Vormonat",
-                8: "Same as row 9 from prev sheet",
-                9: "Bezug",
-                10: "Rückführ. Soll",
-                11: "Verluste",
-                12: "Füllungen warm",
-                13: "Kaltgas Rückgabe",
-                14: "Faktor 0.06",
-                15: "Verbraucherverluste",
-                16: "%"
-            }
-            
-            for cell in cells:
-                cell_data.append({
-                    'row_index': cell.row_index,
-                    'ui_row': cell.row_index + 1,
-                    'description': descriptions.get(cell.row_index, f"Row {cell.row_index}"),
-                    'value': str(cell.value) if cell.value else 'Empty',
-                    'cell_id': cell.id
-                })
-            
-            # Test calculation
-            row3_cell = cells.filter(row_index=3).first()
-            row5_cell = cells.filter(row_index=5).first()
-            row6_cell = cells.filter(row_index=6).first()
-            
-            calculation_info = {
-                'row3_value': str(row3_cell.value) if row3_cell and row3_cell.value else '0',
-                'row5_value': str(row5_cell.value) if row5_cell and row5_cell.value else '0',
-                'row6_value': str(row6_cell.value) if row6_cell and row6_cell.value else '0',
-                'expected_sum': '0'
-            }
-            
-            if row3_cell and row5_cell and row6_cell:
-                row3_val = Decimal(str(row3_cell.value)) if row3_cell.value else Decimal('0')
-                row5_val = Decimal(str(row5_cell.value)) if row5_cell.value else Decimal('0')
-                expected = row3_val + row5_val
-                calculation_info['expected_sum'] = str(expected)
-                calculation_info['is_correct'] = row6_cell.value == expected
-            
-            return JsonResponse({
-                'sheet': f"{sheet.year}-{sheet.month}",
-                'client': client.name,
-                'cells': cell_data,
-                'calculation': calculation_info
-            })
-            
-        except Exception as e:
-            return JsonResponse({'error': str(e)}, status=400)
+
 ABRECHNUNG_COL_CLIENTS = {
     # first 3 columns
     "pkm_vogel": ["AG Vogel"],
@@ -1582,7 +1445,12 @@ class AbrechnungView(TemplateView):
     ("rechnungsbetrag", "Rechnungsbetrag", "EUR"),
     ("eff_lhe_preis", "eff. L-He-Preis", "EUR/L"),
 ]
-
+    SUMMARY_ROWS = {
+        "bezogen_menge",
+        "kaltg_warmfuell",
+        "he_verbrauch",
+        "lhe_verluste",
+    }
 
     # Editable rows = your yellow rows
     EDITABLE_ROW_KEYS = {"ghe_bezug", "betrag", "gutschriften"}
@@ -1706,9 +1574,12 @@ class AbrechnungView(TemplateView):
         def sum_all_cols(values_dict):
             return sum(v for k, v in values_dict.items() if k != "gesamt_summe")
 
-        bezogen["gesamt_summe"] = sum_all_cols(bezogen)
-        warmfills["gesamt_summe"] = sum_all_cols(warmfills)
-
+        bezogen["gesamt_summe"] = (
+            d(bezogen.get("chemie")) + d(bezogen.get("mawi")) + d(bezogen.get("physik"))
+        )
+        warmfills["gesamt_summe"] = (
+            d(warmfills.get("chemie")) + d(warmfills.get("mawi")) + d(warmfills.get("physik"))
+        )
         # ---- Row: Bezogen. Menge ----
         for col_key in bezogen:
             computed[("bezogen_menge", col_key)] = bezogen[col_key]
@@ -1765,12 +1636,30 @@ class AbrechnungView(TemplateView):
         for col_key in he_verbrauch:
             if col_key in first3:
                 row1_vals[col_key] = instandhaltung * safe_div(he_verbrauch[col_key], physik_hv) / Decimal("3")
+
             elif col_key in next3:
                 row1_vals[col_key] = instandhaltung / Decimal("9")
+
             elif col_key in next2:
                 row1_vals[col_key] = instandhaltung / Decimal("6")
+
+            # ✅ NEW: summary columns
+            elif col_key in ("chemie", "mawi"):
+                row1_vals[col_key] = instandhaltung / Decimal("3")
+
+            elif col_key == "physik":
+                row1_vals[col_key] = (
+                    d(row1_vals.get("pkm_vogel")) +
+                    d(row1_vals.get("iap_halfmann")) +
+                    d(row1_vals.get("ikp"))
+                )
+
             elif col_key == "gesamt_summe":
-                row1_vals[col_key] = sum(row1_vals.get(k, Decimal("0")) for k in first3)
+        # keep whatever you want here; example: chemie+mawi+physik
+                row1_vals[col_key] = (
+                    d(row1_vals.get("chemie")) + d(row1_vals.get("mawi")) + d(row1_vals.get("physik"))
+                )
+
             else:
                 row1_vals[col_key] = Decimal("0")
 
@@ -1820,23 +1709,21 @@ class AbrechnungView(TemplateView):
             elif col_key == "chemie":
                 v = (
                     d(verbrauch_right.get("Dr. Fohrer")) +
-                    d(verbrauch_right.get("AG Buntk.")) +
-                    d(verbrauch_right.get("M3 Buntkowsky")) +
-                    d(verbrauch_right.get("M3 Thiele"))
+                    d(verbrauch_right.get("AG Buntk.")) 
                 )
 
             elif col_key == "mawi":
+                # MaWi = MaWi Gutfl + MaWi Alff (Abrechnung columns)
                 v = (
-                    d(verbrauch_right.get("AG Alff")) +
-                    d(verbrauch_right.get("AG Gutfl.")) +
-                    d(verbrauch_right.get("M3 Gutfleisch"))
+                    d(lhe_verluste.get("AG Gutfl")) +
+                    d(lhe_verluste.get("mawi_alff"))
                 )
 
             elif col_key == "physik":
-                v = (
-                    d(verbrauch_left.get("AG Vogel")) +
-                    d(verbrauch_left.get("AG Halfm")) +
-                    d(verbrauch_left.get("IKP"))
+                            v = (
+                    d(verbrauch_right.get("M3 Thiele")) +
+                    d(verbrauch_right.get("M3 Buntkowsky")) +
+                    d(verbrauch_right.get("M3 Gutfleisch"))
                 )
 
             elif col_key == "gesamt_summe":
@@ -1851,14 +1738,41 @@ class AbrechnungView(TemplateView):
 
 
         # --- Gesamt-summe ---
-        lhe_verluste["gesamt_summe"] = sum(v for k, v in lhe_verluste.items())
+        lhe_verluste["gesamt_summe"] = (
+            d(lhe_verluste.get("chemie")) + d(lhe_verluste.get("mawi")) + d(lhe_verluste.get("physik"))
+        )
         computed[("lhe_verluste", "gesamt_summe")] = lhe_verluste["gesamt_summe"]
 
 
         # ---- Row: 3 Umlage Heliumkosten = heliumkosten * (LHe-Verluste col / LHe-Verluste gesamt_summe) ----
-        for col_key in lhe_verluste:
-            computed[("umlage_heliumkosten_3", col_key)] = heliumkosten * safe_div(lhe_verluste[col_key], lhe_verluste["gesamt_summe"])
+        FIRST8 = [
+            "pkm_vogel",
+            "iap_halfmann",
+            "ikp",
+            "orgchem_thiele",
+            "phychem_m3_buntkow",
+            "orgchem_fohrer",
+            "mawi_m3_gutfl",
+            "mawi_alff",
+        ]
 
+        den = sum(d(lhe_verluste.get(k)) for k in FIRST8)  # denominator = sum of first 8 LHe–Verluste
+
+        # 1) compute first 8 columns
+        for k in FIRST8:
+            computed[("umlage_heliumkosten_3", k)] = heliumkosten * safe_div(d(lhe_verluste.get(k)), den)
+
+        # 2) compute the 3 summary columns from those first 8 (so they stay consistent)
+        # 2) compute the 3 summary columns directly from their LHe–Verluste shares (Excel logic)
+        computed[("umlage_heliumkosten_3", "chemie")] = heliumkosten * safe_div(d(lhe_verluste.get("chemie")), den)
+        computed[("umlage_heliumkosten_3", "mawi")]   = heliumkosten * safe_div(d(lhe_verluste.get("mawi")), den)
+        computed[("umlage_heliumkosten_3", "physik")] = heliumkosten * safe_div(d(lhe_verluste.get("physik")), den)
+
+
+        # 3) last column = sum of first 8 columns (your requirement)
+        computed[("umlage_heliumkosten_3", "gesamt_summe")] = sum(
+            d(computed.get(("umlage_heliumkosten_3", k))) for k in FIRST8
+        )
         # ---- Row: 4-Kosten He-Gas-Bezug = Umlage Heliumkosten * Bezugskosten-GasHe ----
         for col_key, _label in self.COLUMNS:
             ghe = d(value_map.get(("ghe_bezug", col_key)))
@@ -1901,7 +1815,17 @@ class AbrechnungView(TemplateView):
             elif col_key in ("chemie", "mawi", "physik"):
                 v = safe_div(he_verbrauch[col_key], sum3) * umlage_personal_total
             elif col_key == "gesamt_summe":
-                v = sum(d(computed.get(("umlage_personal_5", k))) for k in he_verbrauch if k != "gesamt_summe")
+    # sum of the FIRST 8 columns only (exclude chemie/mawi/physik/gesamt_summe)
+                v = (
+                    d(computed.get(("umlage_personal_5", "pkm_vogel"))) +
+                    d(computed.get(("umlage_personal_5", "iap_halfmann"))) +
+                    d(computed.get(("umlage_personal_5", "ikp"))) +
+                    d(computed.get(("umlage_personal_5", "orgchem_thiele"))) +
+                    d(computed.get(("umlage_personal_5", "phychem_m3_buntkow"))) +
+                    d(computed.get(("umlage_personal_5", "orgchem_fohrer"))) +
+                    d(computed.get(("umlage_personal_5", "mawi_m3_gutfl"))) +
+                    d(computed.get(("umlage_personal_5", "mawi_alff")))
+                )
             else:
                 v = Decimal("0")
             computed[("umlage_personal_5", col_key)] = v
@@ -1932,6 +1856,19 @@ class AbrechnungView(TemplateView):
             else:
                 sonstiges_text[col_key] = "Nachzahlung"
         # overwrite display values for non-editable computed rows
+        FIRST4 = {"bezogen_menge", "kaltg_warmfuell", "anzahl_15", "he_verbrauch"}
+        FIRST8 = ["pkm_vogel", "iap_halfmann", "ikp", "orgchem_thiele",
+                "phychem_m3_buntkow", "orgchem_fohrer", "mawi_m3_gutfl", "mawi_alff"]
+
+        for rk, _label, _unit in self.ROWS:
+            if rk in FIRST4:
+                computed[(rk, "gesamt_summe")] = (
+                    d(computed.get((rk, "chemie"))) +
+                    d(computed.get((rk, "mawi"))) +
+                    d(computed.get((rk, "physik")))
+                )
+            else:
+                computed[(rk, "gesamt_summe")] = sum(d(computed.get((rk, ck))) for ck in FIRST8)
         non_editable_formula_rows = {
             "bezogen_menge",
             "kaltg_warmfuell",
@@ -1981,19 +1918,31 @@ class AbrechnungView(TemplateView):
         # -------------------------------
 
         GROUP_IJKL = ["orgchem_thiele", "phychem_m3_buntkow", "orgchem_fohrer", "mawi_m3_gutfl", "mawi_alff"]
-        GROUP_NOP  = GROUP_IJKL + ["chemie", "mawi", "physik"]
+        GROUP_NOP = ["chemie", "mawi", "physik"]
         GROUP_STADT = ["pkm_vogel", "iap_halfmann", "ikp"]
+        def nop_cols_for_row(row_key: str):
+            # For gutschriften, NOP should sum the 5 IJKL client columns
+            if row_key == "gutschriften":
+                return GROUP_IJKL
+            # otherwise NOP is the 3 summary columns (Chemie/MaWi/Physik)
+            return GROUP_NOP
 
         def val(row_key, col_key):
-            """Get the final numeric value for a cell (computed if available, else stored)."""
-            v = value_map.get((row_key, col_key))
-            return d(v)
+            """Get the final numeric value for a cell (prefer computed, fallback to stored)."""
+            if (row_key, col_key) in computed:
+                return d(computed.get((row_key, col_key)))
+            return d(value_map.get((row_key, col_key)))
 
         def sum_group(row_key, cols):
             return sum(val(row_key, ck) for ck in cols)
 
         right_rows = []
-
+        def nop_cols_for_row(row_key: str):
+            # For gutschriften, NOP should sum the 5 IJKL client columns
+            if row_key == "gutschriften":
+                return GROUP_IJKL
+            # otherwise NOP is the 3 summary columns
+            return GROUP_NOP
         # These are your normal rows (same order as UI)
         # We will create one summary row per Abrechnung row_key.
         for row_key, label, unit in self.ROWS:
@@ -2011,14 +1960,27 @@ class AbrechnungView(TemplateView):
                 continue
 
             ijkl = sum_group(row_key, GROUP_IJKL)
-            nop  = sum_group(row_key, GROUP_NOP)
+            if row_key == "umlage_heliumkosten_3":
+                nop = (
+                    val(row_key, "chemie") +
+                    val(row_key, "mawi") +
+                    val(row_key, "physik")
+                )
+            else:
+                nop = sum_group(row_key, nop_cols_for_row(row_key))
             stadt = sum_group(row_key, GROUP_STADT)
             check = nop + stadt
 
             # Special rule: Rechnungsbetrag row gets +Betrag +Gutschriften (for NOP only)
             if row_key == "rechnungsbetrag":
-                nop_extra = sum_group("betrag", GROUP_NOP) + sum_group("gutschriften", GROUP_NOP)
-                nop = nop + nop_extra
+                # Rechnungsbetrag (NOP) = (Chemie+MaWi+Physik Rechnungsbetrag)
+                #                       + (Chemie+MaWi+Physik Betrag)
+                #                       + (IJKL Gutschriften)   <-- because you want gutschriften NOP from IJKL
+                nop = (
+                    sum_group("rechnungsbetrag", GROUP_NOP)
+                    + sum_group("betrag", GROUP_NOP)
+                    + sum_group("gutschriften", GROUP_IJKL)
+    )
                 check = nop + stadt
 
             right_rows.append({
@@ -2180,7 +2142,7 @@ class RechnungView(TemplateView):
 
         bs = BetriebskostenSummary.objects.first()
         instandhaltung = d(bs.instandhaltung) if bs else Decimal("0")
-        personalkosten = d(bs.personalkosten) if bs else Decimal("0")
+        personalkosten = d(bs.umlage_personal) if bs else Decimal("0")
 
         preis_eur_pro_l = (instandhaltung / interval_total_output_lhe) if interval_total_output_lhe != 0 else Decimal("0")
 
@@ -2537,6 +2499,7 @@ class SaveCellsView(View):
             "M3 Thiele",       # P
             "M3 Buntkowsky",   # Q
             "M3 Gutfleisch",   # R
+            "Merck"
         ]
         
         # Define merged pairs
@@ -2553,6 +2516,7 @@ class SaveCellsView(View):
             "fohrer_buntk": ["Dr. Fohrer", "AG Buntk."],
             "alff_gutfl": ["AG Alff", "AG Gutfl."],
             "m3": ["M3 Thiele", "M3 Buntkowsky", "M3 Gutfleisch"],
+            "merck": ["Merck"],
         }
         
         year = sheet.year
@@ -2797,6 +2761,26 @@ class SaveCellsView(View):
             else:
                 prozent = Decimal('0')
             set_val(m3_client, 15, prozent, is_calculated=True)
+             # 9. Simple client(s): only Bezug, Sammelrückführungen, Verbraucherverluste = Sammel - Bezug
+        SIMPLE_RIGHT_CLIENTS = ["Merck"]  # use the exact database name here
+
+        for client_name in SIMPLE_RIGHT_CLIENTS:
+            # Bezug (row 8)
+            bezug = get_val(client_name, 8)
+
+            # Sammelrückführungen (row 4)
+            sammel = get_val(client_name, 4)
+
+            # Verbraucherverluste (row 14) = Sammelrückführungen - Bezug
+            verbrauch =  bezug - sammel
+            set_val(client_name, 14, verbrauch, is_calculated=True)
+
+            # % (row 15) = Verbraucherverluste / Bezug
+            if bezug != 0:
+                prozent = verbrauch / bezug
+            else:
+                prozent = Decimal("0")
+            set_val(client_name, 15, prozent, is_calculated=True)
         
         return updated_cells
     
@@ -4360,41 +4344,7 @@ class CheckSheetView(View):
         })
 
 
-class QuickDebugView(View):
-    def get(self, request):
-        # Get ALL sheets
-        sheets = MonthlySheet.objects.all().order_by('year', 'month')
-        
-        result = {
-            'sheets': []
-        }
-        
-        for sheet in sheets:
-            sheet_info = {
-                'id': sheet.id,
-                'display': f"{sheet.year}-{sheet.month:02d}",
-                'url': f"/sheet/{sheet.year}/{sheet.month}/",  # CHANGED THIS LINE
-                'sheet_url_pattern': 'sheet/{year}/{month}/',  # Add this for clarity
-            }
-            
-            # Count cells with data for first client in top_left table
-            first_client = Client.objects.first()
-            if first_client:
-                test_cells = sheet.cells.filter(
-                    client=first_client,
-                    table_type='top_left',
-                    row_index__in=[8, 9, 10]  # Rows 9, 10, 11
-                ).order_by('row_index')
-                
-                cell_values = {}
-                for cell in test_cells:
-                    cell_values[f"row_{cell.row_index}"] = str(cell.value) if cell.value else "Empty"
-                
-                sheet_info['test_cells'] = cell_values
-            else:
-                sheet_info['test_cells'] = "No clients"
-            
-            result['sheets'].append(sheet_info)
+
         
         return JsonResponse(result)
 class TestFormulaView(View):
@@ -4417,46 +4367,6 @@ class TestFormulaView(View):
         })
 
 
-class SimpleDebugView(View):
-    """Simplest debug view to check if things are working"""
-    def get(self, request):
-        sheet_id = request.GET.get('sheet_id', 1)
-        
-        try:
-            sheet = MonthlySheet.objects.get(id=sheet_id)
-            
-            # Get first client
-            client = Client.objects.first()
-            if not client:
-                return JsonResponse({'error': 'No clients found'})
-            
-            # Check a few cells
-            cells = Cell.objects.filter(
-                sheet=sheet,
-                client=client,
-                table_type='top_left',
-                row_index__in=[8, 9, 10]
-            ).order_by('row_index')
-            
-            cell_data = []
-            for cell in cells:
-                cell_data.append({
-                    'row_index': cell.row_index,
-                    'ui_row': cell.row_index + 1,
-                    'value': str(cell.value) if cell.value is not None else 'Empty',
-                    'cell_id': cell.id
-                })
-            
-            return JsonResponse({
-                'sheet': f"{sheet.year}-{sheet.month}",
-                'sheet_id': sheet.id,
-                'client': client.name,
-                'cells': cell_data,
-                'note': 'Row 8 = UI Row 9, Row 9 = UI Row 10, Row 10 = UI Row 11'
-            })
-            
-        except MonthlySheet.DoesNotExist:
-            return JsonResponse({'error': f'Sheet with id {sheet_id} not found'})
 
 def halfyear_settings(request):
     """