feat(k1-import): Phase 2 foundational - modules, extractor interface, seed data, routes

apps/api/src/app/app.module.ts

@@ -55,6 +55,8 @@ import { FamilyOfficeModule } from './family-office/family-office.module';
 import { HealthModule } from './health/health.module';
 import { ImportModule } from './import/import.module';
 import { InfoModule } from './info/info.module';
+import { CellMappingModule } from './cell-mapping/cell-mapping.module';
+import { K1ImportModule } from './k1-import/k1-import.module';
 import { KDocumentModule } from './k-document/k-document.module';
 import { LogoModule } from './logo/logo.module';
 import { PartnershipModule } from './partnership/partnership.module';
@@ -129,6 +131,8 @@ import { UserModule } from './user/user.module';
     HealthModule,
     ImportModule,
     InfoModule,
+    CellMappingModule,
+    K1ImportModule,
     KDocumentModule,
     LogoModule,
     MarketDataModule,

apps/api/src/app/cell-mapping/cell-mapping.controller.ts

@@ -0,0 +1,27 @@
+import { HasPermission } from '@ghostfolio/api/decorators/has-permission.decorator';
+import { HasPermissionGuard } from '@ghostfolio/api/guards/has-permission.guard';
+import { permissions } from '@ghostfolio/common/permissions';
+import type { RequestWithUser } from '@ghostfolio/common/types';
+
+import {
+  Body,
+  Controller,
+  Delete,
+  Get,
+  Inject,
+  Put,
+  Query,
+  UseGuards
+} from '@nestjs/common';
+import { REQUEST } from '@nestjs/core';
+import { AuthGuard } from '@nestjs/passport';
+
+import { CellMappingService } from './cell-mapping.service';
+
+@Controller('cell-mapping')
+export class CellMappingController {
+  public constructor(
+    private readonly cellMappingService: CellMappingService,
+    @Inject(REQUEST) private readonly request: RequestWithUser
+  ) {}
+}

apps/api/src/app/cell-mapping/cell-mapping.module.ts

@@ -0,0 +1,14 @@
+import { PrismaModule } from '@ghostfolio/api/services/prisma/prisma.module';
+
+import { Module } from '@nestjs/common';
+
+import { CellMappingController } from './cell-mapping.controller';
+import { CellMappingService } from './cell-mapping.service';
+
+@Module({
+  controllers: [CellMappingController],
+  exports: [CellMappingService],
+  imports: [PrismaModule],
+  providers: [CellMappingService]
+})
+export class CellMappingModule {}

apps/api/src/app/cell-mapping/cell-mapping.service.ts

@@ -0,0 +1,181 @@
+import { PrismaService } from '@ghostfolio/api/services/prisma/prisma.service';
+
+import { Injectable, OnModuleInit } from '@nestjs/common';
+
+/** Default IRS K-1 (Form 1065) cell mappings */
+const IRS_DEFAULT_MAPPINGS: Array<{
+  boxNumber: string;
+  label: string;
+  description: string;
+  sortOrder: number;
+}> = [
+  { boxNumber: '1', label: 'Ordinary business income (loss)', description: 'IRS Schedule K-1 Box 1', sortOrder: 1 },
+  { boxNumber: '2', label: 'Net rental real estate income (loss)', description: 'IRS Schedule K-1 Box 2', sortOrder: 2 },
+  { boxNumber: '3', label: 'Other net rental income (loss)', description: 'IRS Schedule K-1 Box 3', sortOrder: 3 },
+  { boxNumber: '4', label: 'Guaranteed payments for services', description: 'IRS Schedule K-1 Box 4', sortOrder: 4 },
+  { boxNumber: '4a', label: 'Guaranteed payments for capital', description: 'IRS Schedule K-1 Box 4a', sortOrder: 5 },
+  { boxNumber: '4b', label: 'Total guaranteed payments', description: 'IRS Schedule K-1 Box 4b', sortOrder: 6 },
+  { boxNumber: '5', label: 'Interest income', description: 'IRS Schedule K-1 Box 5', sortOrder: 7 },
+  { boxNumber: '6a', label: 'Ordinary dividends', description: 'IRS Schedule K-1 Box 6a', sortOrder: 8 },
+  { boxNumber: '6b', label: 'Qualified dividends', description: 'IRS Schedule K-1 Box 6b', sortOrder: 9 },
+  { boxNumber: '6c', label: 'Dividend equivalents', description: 'IRS Schedule K-1 Box 6c', sortOrder: 10 },
+  { boxNumber: '7', label: 'Royalties', description: 'IRS Schedule K-1 Box 7', sortOrder: 11 },
+  { boxNumber: '8', label: 'Net short-term capital gain (loss)', description: 'IRS Schedule K-1 Box 8', sortOrder: 12 },
+  { boxNumber: '9a', label: 'Net long-term capital gain (loss)', description: 'IRS Schedule K-1 Box 9a', sortOrder: 13 },
+  { boxNumber: '9b', label: 'Collectibles (28%) gain (loss)', description: 'IRS Schedule K-1 Box 9b', sortOrder: 14 },
+  { boxNumber: '9c', label: 'Unrecaptured section 1250 gain', description: 'IRS Schedule K-1 Box 9c', sortOrder: 15 },
+  { boxNumber: '10', label: 'Net section 1231 gain (loss)', description: 'IRS Schedule K-1 Box 10', sortOrder: 16 },
+  { boxNumber: '11', label: 'Other income (loss)', description: 'IRS Schedule K-1 Box 11', sortOrder: 17 },
+  { boxNumber: '12', label: 'Section 179 deduction', description: 'IRS Schedule K-1 Box 12', sortOrder: 18 },
+  { boxNumber: '13', label: 'Other deductions', description: 'IRS Schedule K-1 Box 13', sortOrder: 19 },
+  { boxNumber: '14', label: 'Self-employment earnings (loss)', description: 'IRS Schedule K-1 Box 14', sortOrder: 20 },
+  { boxNumber: '15', label: 'Credits', description: 'IRS Schedule K-1 Box 15', sortOrder: 21 },
+  { boxNumber: '16', label: 'Foreign transactions', description: 'IRS Schedule K-1 Box 16', sortOrder: 22 },
+  { boxNumber: '17', label: 'Alternative minimum tax (AMT) items', description: 'IRS Schedule K-1 Box 17', sortOrder: 23 },
+  { boxNumber: '18', label: 'Tax-exempt income and nondeductible expenses', description: 'IRS Schedule K-1 Box 18', sortOrder: 24 },
+  { boxNumber: '19a', label: 'Distributions — Cash and marketable securities', description: 'IRS Schedule K-1 Box 19a', sortOrder: 25 },
+  { boxNumber: '19b', label: 'Distributions — Other property', description: 'IRS Schedule K-1 Box 19b', sortOrder: 26 },
+  { boxNumber: '20', label: 'Other information', description: 'IRS Schedule K-1 Box 20', sortOrder: 27 },
+  { boxNumber: '21', label: 'Foreign taxes paid or accrued', description: 'IRS Schedule K-1 Box 21', sortOrder: 28 }
+];
+
+/** Default aggregation rules */
+const DEFAULT_AGGREGATION_RULES: Array<{
+  name: string;
+  operation: string;
+  sourceCells: string[];
+  sortOrder: number;
+}> = [
+  {
+    name: 'Total Ordinary Income',
+    operation: 'SUM',
+    sourceCells: ['1'],
+    sortOrder: 1
+  },
+  {
+    name: 'Total Capital Gains',
+    operation: 'SUM',
+    sourceCells: ['8', '9a', '9b', '9c', '10'],
+    sortOrder: 2
+  },
+  {
+    name: 'Total Deductions',
+    operation: 'SUM',
+    sourceCells: ['12', '13'],
+    sortOrder: 3
+  }
+];
+
+@Injectable()
+export class CellMappingService implements OnModuleInit {
+  public constructor(private readonly prismaService: PrismaService) {}
+
+  public async onModuleInit() {
+    await this.seedDefaultMappings();
+    await this.seedDefaultAggregationRules();
+  }
+
+  /**
+   * Seed default IRS cell mappings (partnershipId = null) if they don't exist
+   */
+  public async seedDefaultMappings() {
+    const existingCount = await this.prismaService.cellMapping.count({
+      where: { partnershipId: null }
+    });
+
+    if (existingCount > 0) {
+      return;
+    }
+
+    await this.prismaService.cellMapping.createMany({
+      data: IRS_DEFAULT_MAPPINGS.map((mapping) => ({
+        ...mapping,
+        partnershipId: null,
+        isCustom: false
+      }))
+    });
+  }
+
+  /**
+   * Seed default aggregation rules (partnershipId = null) if they don't exist
+   */
+  public async seedDefaultAggregationRules() {
+    const existingCount = await this.prismaService.cellAggregationRule.count({
+      where: { partnershipId: null }
+    });
+
+    if (existingCount > 0) {
+      return;
+    }
+
+    await this.prismaService.cellAggregationRule.createMany({
+      data: DEFAULT_AGGREGATION_RULES.map((rule) => ({
+        ...rule,
+        partnershipId: null
+      }))
+    });
+  }
+
+  /**
+   * Get cell mappings for a partnership (with global defaults for unmapped boxes)
+   */
+  public async getMappings(partnershipId?: string) {
+    if (!partnershipId) {
+      return this.prismaService.cellMapping.findMany({
+        where: { partnershipId: null },
+        orderBy: { sortOrder: 'asc' }
+      });
+    }
+
+    // Get partnership-specific mappings
+    const partnershipMappings = await this.prismaService.cellMapping.findMany({
+      where: { partnershipId },
+      orderBy: { sortOrder: 'asc' }
+    });
+
+    // Get global defaults for any boxes not overridden
+    const globalMappings = await this.prismaService.cellMapping.findMany({
+      where: { partnershipId: null },
+      orderBy: { sortOrder: 'asc' }
+    });
+
+    const partnershipBoxNumbers = new Set(
+      partnershipMappings.map((m) => m.boxNumber)
+    );
+
+    const mergedMappings = [
+      ...partnershipMappings,
+      ...globalMappings.filter((g) => !partnershipBoxNumbers.has(g.boxNumber))
+    ];
+
+    return mergedMappings.sort((a, b) => a.sortOrder - b.sortOrder);
+  }
+
+  /**
+   * Get aggregation rules for a partnership (with global defaults)
+   */
+  public async getAggregationRules(partnershipId?: string) {
+    if (!partnershipId) {
+      return this.prismaService.cellAggregationRule.findMany({
+        where: { partnershipId: null },
+        orderBy: { sortOrder: 'asc' }
+      });
+    }
+
+    const partnershipRules =
+      await this.prismaService.cellAggregationRule.findMany({
+        where: { partnershipId },
+        orderBy: { sortOrder: 'asc' }
+      });
+
+    if (partnershipRules.length > 0) {
+      return partnershipRules;
+    }
+
+    // Fall back to global defaults
+    return this.prismaService.cellAggregationRule.findMany({
+      where: { partnershipId: null },
+      orderBy: { sortOrder: 'asc' }
+    });
+  }
+}

apps/api/src/app/k1-import/extractors/k1-extractor.interface.ts

@@ -0,0 +1,22 @@
+import type { K1ExtractionResult } from '@ghostfolio/common/interfaces';
+
+/**
+ * Interface for K-1 PDF data extractors.
+ * Each extractor implements a different extraction strategy
+ * (pdf-parse for digital PDFs, Azure DI for scanned, tesseract as fallback).
+ */
+export interface K1Extractor {
+  /**
+   * Extract structured K-1 data from a PDF buffer.
+   * @param buffer - The PDF file content as a Buffer
+   * @param fileName - Original filename of the uploaded PDF
+   * @returns Extracted K-1 fields with confidence scores
+   */
+  extract(buffer: Buffer, fileName: string): Promise<K1ExtractionResult>;
+
+  /**
+   * Check if this extractor is available/configured.
+   * For example, Azure extractor requires API keys to be configured.
+   */
+  isAvailable(): boolean;
+}

apps/api/src/app/k1-import/k1-import.controller.ts

@@ -0,0 +1,31 @@
+import { HasPermission } from '@ghostfolio/api/decorators/has-permission.decorator';
+import { HasPermissionGuard } from '@ghostfolio/api/guards/has-permission.guard';
+import { permissions } from '@ghostfolio/common/permissions';
+import type { RequestWithUser } from '@ghostfolio/common/types';
+
+import {
+  Body,
+  Controller,
+  Get,
+  Inject,
+  Param,
+  Post,
+  Put,
+  Query,
+  UploadedFile,
+  UseGuards,
+  UseInterceptors
+} from '@nestjs/common';
+import { REQUEST } from '@nestjs/core';
+import { AuthGuard } from '@nestjs/passport';
+import { FileInterceptor } from '@nestjs/platform-express';
+
+import { K1ImportService } from './k1-import.service';
+
+@Controller('k1-import')
+export class K1ImportController {
+  public constructor(
+    private readonly k1ImportService: K1ImportService,
+    @Inject(REQUEST) private readonly request: RequestWithUser
+  ) {}
+}

apps/api/src/app/k1-import/k1-import.module.ts

@@ -0,0 +1,32 @@
+import { PrismaModule } from '@ghostfolio/api/services/prisma/prisma.module';
+
+import { Module } from '@nestjs/common';
+
+import { CellMappingModule } from '../cell-mapping/cell-mapping.module';
+import { UploadModule } from '../upload/upload.module';
+import { K1ImportController } from './k1-import.controller';
+import { K1ImportService } from './k1-import.service';
+import { K1AggregationService } from './k1-aggregation.service';
+import { K1AllocationService } from './k1-allocation.service';
+import { K1ConfidenceService } from './k1-confidence.service';
+import { K1FieldMapperService } from './k1-field-mapper.service';
+import { AzureExtractor } from './extractors/azure-extractor';
+import { PdfParseExtractor } from './extractors/pdf-parse-extractor';
+import { TesseractExtractor } from './extractors/tesseract-extractor';
+
+@Module({
+  controllers: [K1ImportController],
+  exports: [K1ImportService],
+  imports: [CellMappingModule, PrismaModule, UploadModule],
+  providers: [
+    AzureExtractor,
+    K1AggregationService,
+    K1AllocationService,
+    K1ConfidenceService,
+    K1FieldMapperService,
+    K1ImportService,
+    PdfParseExtractor,
+    TesseractExtractor
+  ]
+})
+export class K1ImportModule {}

apps/api/src/app/k1-import/k1-import.service.ts

@@ -0,0 +1,30 @@
+import { PrismaService } from '@ghostfolio/api/services/prisma/prisma.service';
+import { UploadService } from '../upload/upload.service';
+import { CellMappingService } from '../cell-mapping/cell-mapping.service';
+import { K1FieldMapperService } from './k1-field-mapper.service';
+import { K1ConfidenceService } from './k1-confidence.service';
+import { K1AllocationService } from './k1-allocation.service';
+import { K1AggregationService } from './k1-aggregation.service';
+import { PdfParseExtractor } from './extractors/pdf-parse-extractor';
+import { AzureExtractor } from './extractors/azure-extractor';
+import { TesseractExtractor } from './extractors/tesseract-extractor';
+
+import { HttpException, Injectable } from '@nestjs/common';
+import { K1ImportStatus } from '@prisma/client';
+import { StatusCodes, getReasonPhrase } from 'http-status-codes';
+
+@Injectable()
+export class K1ImportService {
+  public constructor(
+    private readonly prismaService: PrismaService,
+    private readonly uploadService: UploadService,
+    private readonly cellMappingService: CellMappingService,
+    private readonly fieldMapperService: K1FieldMapperService,
+    private readonly confidenceService: K1ConfidenceService,
+    private readonly allocationService: K1AllocationService,
+    private readonly aggregationService: K1AggregationService,
+    private readonly pdfParseExtractor: PdfParseExtractor,
+    private readonly azureExtractor: AzureExtractor,
+    private readonly tesseractExtractor: TesseractExtractor
+  ) {}
+}

apps/client/src/app/app.routes.ts

@@ -176,6 +176,13 @@ export const routes: Routes = [
         (m) => m.routes
       )
   },
+  {
+    path: 'cell-mapping',
+    loadChildren: () =>
+      import('./pages/cell-mapping/cell-mapping-page.routes').then(
+        (m) => m.routes
+      )
+  },
   {
     path: 'k-documents',
     loadChildren: () =>
@@ -183,6 +190,13 @@ export const routes: Routes = [
         (m) => m.routes
       )
   },
+  {
+    path: 'k1-import',
+    loadChildren: () =>
+      import('./pages/k1-import/k1-import-page.routes').then(
+        (m) => m.routes
+      )
+  },
   {
     path: 'reports',
     loadChildren: () =>

apps/client/src/app/pages/cell-mapping/cell-mapping-page.routes.ts

@@ -0,0 +1,15 @@
+import { AuthGuard } from '@ghostfolio/client/core/auth.guard';
+
+import { Routes } from '@angular/router';
+
+export const routes: Routes = [
+  {
+    canActivate: [AuthGuard],
+    loadComponent: () =>
+      import('./cell-mapping-page.component').then(
+        (c) => c.CellMappingPageComponent
+      ),
+    path: '',
+    title: 'Cell Mapping'
+  }
+];

apps/client/src/app/pages/k1-import/k1-import-page.routes.ts

@@ -0,0 +1,15 @@
+import { AuthGuard } from '@ghostfolio/client/core/auth.guard';
+
+import { Routes } from '@angular/router';
+
+export const routes: Routes = [
+  {
+    canActivate: [AuthGuard],
+    loadComponent: () =>
+      import('./k1-import-page.component').then(
+        (c) => c.K1ImportPageComponent
+      ),
+    path: '',
+    title: 'K-1 Import'
+  }
+];

apps/client/src/app/services/k1-import-data.service.ts

@@ -0,0 +1,201 @@
+import type {
+  K1ExtractionResult,
+  K1ImportSessionSummary,
+  K1AggregationResult
+} from '@ghostfolio/common/interfaces';
+import type {
+  ConfirmK1ImportDto,
+  VerifyK1ImportDto
+} from '@ghostfolio/common/dtos';
+
+import { HttpClient, HttpParams } from '@angular/common/http';
+import { Injectable } from '@angular/core';
+import { Observable } from 'rxjs';
+
+@Injectable({
+  providedIn: 'root'
+})
+export class K1ImportDataService {
+  public constructor(private http: HttpClient) {}
+
+  // ── K1 Import Endpoints ──────────────────────────────────────────
+
+  /**
+   * Upload a K-1 PDF and initiate extraction.
+   * POST /api/v1/k1-import/upload
+   */
+  public uploadK1(formData: FormData): Observable<any> {
+    return this.http.post('/api/v1/k1-import/upload', formData);
+  }
+
+  /**
+   * Get the current state of an import session.
+   * GET /api/v1/k1-import/:id
+   */
+  public fetchImportSession(sessionId: string): Observable<any> {
+    return this.http.get(`/api/v1/k1-import/${sessionId}`);
+  }
+
+  /**
+   * Submit user-verified extraction data.
+   * PUT /api/v1/k1-import/:id/verify
+   */
+  public verifyImportSession(
+    sessionId: string,
+    data: VerifyK1ImportDto
+  ): Observable<any> {
+    return this.http.put(`/api/v1/k1-import/${sessionId}/verify`, data);
+  }
+
+  /**
+   * Confirm verified data and trigger auto-creation of model objects.
+   * POST /api/v1/k1-import/:id/confirm
+   */
+  public confirmImportSession(
+    sessionId: string,
+    data: ConfirmK1ImportDto
+  ): Observable<any> {
+    return this.http.post(`/api/v1/k1-import/${sessionId}/confirm`, data);
+  }
+
+  /**
+   * Cancel an import session.
+   * POST /api/v1/k1-import/:id/cancel
+   */
+  public cancelImportSession(sessionId: string): Observable<any> {
+    return this.http.post(`/api/v1/k1-import/${sessionId}/cancel`, {});
+  }
+
+  /**
+   * List import sessions for a partnership.
+   * GET /api/v1/k1-import/history
+   */
+  public fetchImportHistory(params: {
+    partnershipId: string;
+    taxYear?: number;
+  }): Observable<K1ImportSessionSummary[]> {
+    let httpParams = new HttpParams().set(
+      'partnershipId',
+      params.partnershipId
+    );
+
+    if (params.taxYear) {
+      httpParams = httpParams.set('taxYear', params.taxYear.toString());
+    }
+
+    return this.http.get<K1ImportSessionSummary[]>(
+      '/api/v1/k1-import/history',
+      { params: httpParams }
+    );
+  }
+
+  /**
+   * Re-run extraction on a previously uploaded PDF.
+   * POST /api/v1/k1-import/:id/reprocess
+   */
+  public reprocessImportSession(sessionId: string): Observable<any> {
+    return this.http.post(`/api/v1/k1-import/${sessionId}/reprocess`, {});
+  }
+
+  // ── Cell Mapping Endpoints ───────────────────────────────────────
+
+  /**
+   * Get cell mappings for a partnership (with global defaults).
+   * GET /api/v1/cell-mapping
+   */
+  public fetchCellMappings(partnershipId?: string): Observable<any[]> {
+    let httpParams = new HttpParams();
+
+    if (partnershipId) {
+      httpParams = httpParams.set('partnershipId', partnershipId);
+    }
+
+    return this.http.get<any[]>('/api/v1/cell-mapping', {
+      params: httpParams
+    });
+  }
+
+  /**
+   * Update or create cell mappings for a partnership.
+   * PUT /api/v1/cell-mapping
+   */
+  public updateCellMappings(data: {
+    partnershipId: string;
+    mappings: Array<{
+      boxNumber: string;
+      label: string;
+      description?: string;
+      isCustom: boolean;
+    }>;
+  }): Observable<any[]> {
+    return this.http.put<any[]>('/api/v1/cell-mapping', data);
+  }
+
+  /**
+   * Reset a partnership's cell mappings to IRS defaults.
+   * DELETE /api/v1/cell-mapping/reset
+   */
+  public resetCellMappings(partnershipId: string): Observable<void> {
+    const httpParams = new HttpParams().set('partnershipId', partnershipId);
+
+    return this.http.delete<void>('/api/v1/cell-mapping/reset', {
+      params: httpParams
+    });
+  }
+
+  // ── Aggregation Rule Endpoints ───────────────────────────────────
+
+  /**
+   * Get aggregation rules for a partnership.
+   * GET /api/v1/cell-mapping/aggregation-rules
+   */
+  public fetchAggregationRules(partnershipId?: string): Observable<any[]> {
+    let httpParams = new HttpParams();
+
+    if (partnershipId) {
+      httpParams = httpParams.set('partnershipId', partnershipId);
+    }
+
+    return this.http.get<any[]>('/api/v1/cell-mapping/aggregation-rules', {
+      params: httpParams
+    });
+  }
+
+  /**
+   * Create or update aggregation rules for a partnership.
+   * PUT /api/v1/cell-mapping/aggregation-rules
+   */
+  public updateAggregationRules(data: {
+    partnershipId: string;
+    rules: Array<{
+      name: string;
+      operation: string;
+      sourceCells: string[];
+    }>;
+  }): Observable<any[]> {
+    return this.http.put<any[]>(
+      '/api/v1/cell-mapping/aggregation-rules',
+      data
+    );
+  }
+
+  /**
+   * Compute aggregation values for a specific KDocument.
+   * GET /api/v1/cell-mapping/aggregation-rules/compute
+   */
+  public computeAggregations(params: {
+    kDocumentId: string;
+    partnershipId?: string;
+  }): Observable<K1AggregationResult[]> {
+    let httpParams = new HttpParams().set('kDocumentId', params.kDocumentId);
+
+    if (params.partnershipId) {
+      httpParams = httpParams.set('partnershipId', params.partnershipId);
+    }
+
+    return this.http.get<K1AggregationResult[]>(
+      '/api/v1/cell-mapping/aggregation-rules/compute',
+      { params: httpParams }
+    );
+  }
+}

specs/004-k1-scan-import/tasks.md

@@ -42,13 +42,13 @@
 
 **⚠️ CRITICAL**: No user story work can begin until this phase is complete
 
-- [ ] T007 Create K1Import NestJS module skeleton (module, empty controller, empty service) in apps/api/src/app/k1-import/k1-import.module.ts
+- [X] T007 Create K1Import NestJS module skeleton (module, empty controller, empty service) in apps/api/src/app/k1-import/k1-import.module.ts
-- [ ] T008 [P] Create CellMapping NestJS module skeleton (module, empty controller, empty service) in apps/api/src/app/cell-mapping/cell-mapping.module.ts
+- [X] T008 [P] Create CellMapping NestJS module skeleton (module, empty controller, empty service) in apps/api/src/app/cell-mapping/cell-mapping.module.ts
-- [ ] T009 Register K1ImportModule and CellMappingModule in apps/api/src/app/app.module.ts
+- [X] T009 Register K1ImportModule and CellMappingModule in apps/api/src/app/app.module.ts
-- [ ] T010 Create K1 extractor interface (K1Extractor with extract method returning K1ExtractionResult) in apps/api/src/app/k1-import/extractors/k1-extractor.interface.ts
+- [X] T010 Create K1 extractor interface (K1Extractor with extract method returning K1ExtractionResult) in apps/api/src/app/k1-import/extractors/k1-extractor.interface.ts
-- [ ] T011 Implement cell mapping seed logic (28 IRS default rows + 3 default aggregation rules) in apps/api/src/app/cell-mapping/cell-mapping.service.ts
+- [X] T011 Implement cell mapping seed logic (28 IRS default rows + 3 default aggregation rules) in apps/api/src/app/cell-mapping/cell-mapping.service.ts
-- [ ] T012 [P] Create K1 import frontend data service (HTTP client for all k1-import and cell-mapping endpoints) in apps/client/src/app/services/k1-import-data.service.ts
+- [X] T012 [P] Create K1 import frontend data service (HTTP client for all k1-import and cell-mapping endpoints) in apps/client/src/app/services/k1-import-data.service.ts
-- [ ] T013 [P] Create frontend route configurations for K1 import pages in apps/client/src/app/pages/k1-import/k1-import-page.routes.ts and cell mapping pages in apps/client/src/app/pages/cell-mapping/cell-mapping-page.routes.ts
+- [X] T013 [P] Create frontend route configurations for K1 import pages in apps/client/src/app/pages/k1-import/k1-import-page.routes.ts and cell mapping pages in apps/client/src/app/pages/cell-mapping/cell-mapping-page.routes.ts
 
 **Checkpoint**: Foundation ready — user story implementation can now begin in parallel