diff --git a/LOGICAL_RELATIONSHIPS.md b/LOGICAL_RELATIONSHIPS.md
index e03c910..c950837 100644
--- a/LOGICAL_RELATIONSHIPS.md
+++ b/LOGICAL_RELATIONSHIPS.md
@@ -1,6 +1,6 @@
 # 논리적 데이터베이스 관계 문서
 
-> **자동 생성**: 2026-01-23 10:19:57
+> **자동 생성**: 2026-01-23 15:57:29
 > **소스**: Eloquent 모델 관계 분석
 
 ## 📊 모델별 관계 현황
diff --git a/app/Http/Controllers/Api/V1/BadDebtController.php b/app/Http/Controllers/Api/V1/BadDebtController.php
index 0c728c7..383a8a4 100644
--- a/app/Http/Controllers/Api/V1/BadDebtController.php
+++ b/app/Http/Controllers/Api/V1/BadDebtController.php
@@ -18,14 +18,15 @@ public function __construct(
     ) {}
 
     /**
-     * 악성채권 목록
+     * 악성채권 목록 (거래처 기준)
+     *
+     * 거래처별 활성 악성채권 집계 목록을 반환
      */
     public function index(Request $request)
     {
         $params = $request->only([
             'client_id',
             'status',
-            'is_active',
             'search',
             'sort_by',
             'sort_dir',
@@ -33,9 +34,54 @@ public function index(Request $request)
             'page',
         ]);
 
-        $badDebts = $this->service->index($params);
+        $clients = $this->service->index($params);
 
-        return ApiResponse::success($badDebts, __('message.fetched'));
+        // 거래처 기준 응답으로 변환
+        $transformedData = $clients->through(function ($client) {
+            // 가장 최근 활성 악성채권 정보
+            $latestBadDebt = $client->activeBadDebts->first();
+
+            return [
+                'id' => $client->id,
+                'client_id' => $client->id,
+                'client_code' => $client->client_code,
+                'client_name' => $client->name,
+                'business_no' => $client->business_no,
+                'contact_person' => $client->contact_person,
+                'phone' => $client->phone,
+                'mobile' => $client->mobile,
+                'email' => $client->email,
+                'address' => $client->address,
+                'client_type' => $client->client_type,
+                // 집계 데이터
+                'total_debt_amount' => (float) ($client->total_debt_amount ?? 0),
+                'max_overdue_days' => (int) ($client->max_overdue_days ?? 0),
+                'bad_debt_count' => (int) ($client->active_bad_debt_count ?? 0),
+                // 대표 상태 (가장 최근 악성채권의 상태)
+                'status' => $latestBadDebt?->status ?? 'collecting',
+                'is_active' => true, // 리스트에 나온 건 모두 활성
+                // 담당자 (가장 최근 악성채권의 담당자)
+                'assigned_user' => $latestBadDebt?->assignedUser ? [
+                    'id' => $latestBadDebt->assignedUser->id,
+                    'name' => $latestBadDebt->assignedUser->name,
+                ] : null,
+                // 개별 악성채권 목록
+                'bad_debts' => $client->activeBadDebts->map(fn ($bd) => [
+                    'id' => $bd->id,
+                    'debt_amount' => (float) $bd->debt_amount,
+                    'status' => $bd->status,
+                    'overdue_days' => $bd->overdue_days,
+                    'is_active' => $bd->is_active,
+                    'occurred_at' => $bd->occurred_at?->toDateString(),
+                    'assigned_user' => $bd->assignedUser ? [
+                        'id' => $bd->assignedUser->id,
+                        'name' => $bd->assignedUser->name,
+                    ] : null,
+                ])->toArray(),
+            ];
+        });
+
+        return ApiResponse::success($transformedData, __('message.fetched'));
     }
 
     /**
diff --git a/app/Http/Requests/V1/Receiving/ProcessReceivingRequest.php b/app/Http/Requests/V1/Receiving/ProcessReceivingRequest.php
index 582e381..59f5662 100644
--- a/app/Http/Requests/V1/Receiving/ProcessReceivingRequest.php
+++ b/app/Http/Requests/V1/Receiving/ProcessReceivingRequest.php
@@ -18,7 +18,7 @@ public function rules(): array
             'receiving_date' => ['nullable', 'date'],
             'lot_no' => ['nullable', 'string', 'max:50'],
             'supplier_lot' => ['nullable', 'string', 'max:50'],
-            'receiving_location' => ['required', 'string', 'max:100'],
+            'receiving_location' => ['nullable', 'string', 'max:100'],
             'receiving_manager' => ['nullable', 'string', 'max:50'],
             'remark' => ['nullable', 'string', 'max:1000'],
         ];
@@ -30,7 +30,6 @@ public function messages(): array
             'receiving_qty.required' => __('validation.required', ['attribute' => '입고수량']),
             'receiving_qty.numeric' => __('validation.numeric', ['attribute' => '입고수량']),
             'receiving_qty.min' => __('validation.min.numeric', ['attribute' => '입고수량', 'min' => 0]),
-            'receiving_location.required' => __('validation.required', ['attribute' => '입고위치']),
         ];
     }
 }
diff --git a/app/Models/Items/Item.php b/app/Models/Items/Item.php
index d62ef00..b22f6a7 100644
--- a/app/Models/Items/Item.php
+++ b/app/Models/Items/Item.php
@@ -85,6 +85,14 @@ public function details()
         return $this->hasOne(ItemDetail::class);
     }
 
+    /**
+     * 재고 정보 (1:1)
+     */
+    public function stock()
+    {
+        return $this->hasOne(\App\Models\Tenants\Stock::class);
+    }
+
     /**
      * 카테고리
      */
@@ -130,26 +138,29 @@ public function tags()
 
     /**
      * 특정 타입 필터
+     * join 시 ambiguous 에러 방지를 위해 테이블 prefix 사용
      */
     public function scopeType($query, string $type)
     {
-        return $query->where('item_type', strtoupper($type));
+        return $query->where('items.item_type', strtoupper($type));
     }
 
     /**
      * Products 타입만 (FG, PT)
+     * join 시 ambiguous 에러 방지를 위해 테이블 prefix 사용
      */
     public function scopeProducts($query)
     {
-        return $query->whereIn('item_type', self::PRODUCT_TYPES);
+        return $query->whereIn('items.item_type', self::PRODUCT_TYPES);
     }
 
     /**
      * Materials 타입만 (SM, RM, CS)
+     * join 시 ambiguous 에러 방지를 위해 테이블 prefix 사용
      */
     public function scopeMaterials($query)
     {
-        return $query->whereIn('item_type', self::MATERIAL_TYPES);
+        return $query->whereIn('items.item_type', self::MATERIAL_TYPES);
     }
 
     /**
diff --git a/app/Models/Orders/Order.php b/app/Models/Orders/Order.php
index f36d0ce..b1eaf84 100644
--- a/app/Models/Orders/Order.php
+++ b/app/Models/Orders/Order.php
@@ -4,6 +4,7 @@
 
 use App\Models\Items\Item;
 use App\Models\Production\WorkOrder;
+use App\Models\Products\CommonCode;
 use App\Models\Quote\Quote;
 use App\Models\Tenants\Sale;
 use App\Models\Tenants\Shipment;
@@ -144,6 +145,13 @@ class Order extends Model
         'deleted_at' => 'datetime',
     ];
 
+    /**
+     * JSON 응답에 자동 포함할 accessor
+     */
+    protected $appends = [
+        'delivery_method_label',
+    ];
+
     /**
      * 수주 상세 품목
      */
@@ -240,6 +248,14 @@ public function getSalesRecognitionLabelAttribute(): string
         return self::SALES_RECOGNITION_TYPES[$this->sales_recognition] ?? '출하완료 시';
     }
 
+    /**
+     * 배송방식 라벨 (common_codes 테이블에서 조회)
+     */
+    public function getDeliveryMethodLabelAttribute(): string
+    {
+        return CommonCode::getLabel('delivery_method', $this->delivery_method_code);
+    }
+
     /**
      * 수주확정 시 매출 생성 여부
      */
diff --git a/app/Models/Products/CommonCode.php b/app/Models/Products/CommonCode.php
index 9cc1fa9..fedb3ba 100644
--- a/app/Models/Products/CommonCode.php
+++ b/app/Models/Products/CommonCode.php
@@ -44,4 +44,42 @@ public function children()
     {
         return $this->hasMany(self::class, 'parent_id');
     }
+
+    /**
+     * 코드 그룹과 코드로 라벨(name) 조회
+     *
+     * @param  string  $codeGroup  코드 그룹 (예: 'delivery_method')
+     * @param  string|null  $code  코드값 (예: 'direct')
+     * @return string 라벨 (없으면 코드값 반환)
+     */
+    public static function getLabel(string $codeGroup, ?string $code): string
+    {
+        if (empty($code)) {
+            return '';
+        }
+
+        $commonCode = static::withoutGlobalScopes()
+            ->where('code_group', $codeGroup)
+            ->where('code', $code)
+            ->where('is_active', true)
+            ->first();
+
+        return $commonCode?->name ?? $code;
+    }
+
+    /**
+     * 코드 그룹의 전체 코드 목록 조회 (code => name 배열)
+     *
+     * @param  string  $codeGroup  코드 그룹
+     * @return array<string, string> [code => name] 형태의 배열
+     */
+    public static function getCodeMap(string $codeGroup): array
+    {
+        return static::withoutGlobalScopes()
+            ->where('code_group', $codeGroup)
+            ->where('is_active', true)
+            ->orderBy('sort_order')
+            ->pluck('name', 'code')
+            ->toArray();
+    }
 }
diff --git a/app/Models/Tenants/Shipment.php b/app/Models/Tenants/Shipment.php
index 3024ac8..3bb9d3e 100644
--- a/app/Models/Tenants/Shipment.php
+++ b/app/Models/Tenants/Shipment.php
@@ -4,6 +4,7 @@
 
 use App\Models\Orders\Order;
 use App\Models\Production\WorkOrder;
+use App\Models\Products\CommonCode;
 use App\Traits\BelongsToTenant;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
@@ -77,6 +78,7 @@ class Shipment extends Model
      */
     protected $appends = [
         'order_info',
+        'delivery_method_label',
     ];
 
     /**
@@ -172,11 +174,11 @@ public function getPriorityLabelAttribute(): string
     }
 
     /**
-     * 배송방식 라벨
+     * 배송방식 라벨 (common_codes 테이블에서 조회)
      */
     public function getDeliveryMethodLabelAttribute(): string
     {
-        return self::DELIVERY_METHODS[$this->delivery_method] ?? $this->delivery_method;
+        return CommonCode::getLabel('delivery_method', $this->delivery_method);
     }
 
     /**
diff --git a/app/Services/BadDebtService.php b/app/Services/BadDebtService.php
index 996e77b..9b04565 100644
--- a/app/Services/BadDebtService.php
+++ b/app/Services/BadDebtService.php
@@ -5,50 +5,69 @@
 use App\Models\BadDebts\BadDebt;
 use App\Models\BadDebts\BadDebtDocument;
 use App\Models\BadDebts\BadDebtMemo;
+use App\Models\Orders\Client;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
 use Illuminate\Support\Facades\DB;
 
 class BadDebtService extends Service
 {
     /**
-     * 악성채권 목록 조회
+     * 악성채권 목록 조회 (거래처 기준)
+     *
+     * 거래처별로 is_active=true인 악성채권을 집계하여 조회
      */
     public function index(array $params): LengthAwarePaginator
     {
         $tenantId = $this->tenantId();
 
-        $query = BadDebt::query()
+        $query = Client::query()
             ->where('tenant_id', $tenantId)
-            ->with(['client:id,name,client_code', 'assignedUser:id,name']);
+            // is_active=true인 악성채권이 있는 거래처만
+            ->whereHas('badDebts', function ($q) {
+                $q->where('is_active', true);
+            })
+            // 활성 악성채권 eager loading (추심중/법적조치 + is_active=true)
+            ->with(['activeBadDebts' => function ($q) {
+                $q->with('assignedUser:id,name')
+                    ->orderBy('created_at', 'desc');
+            }])
+            // 집계: 총 미수금액 (is_active=true인 건만)
+            ->withSum(['badDebts as total_debt_amount' => function ($q) {
+                $q->where('is_active', true);
+            }], 'debt_amount')
+            // 집계: 최대 연체일수 (is_active=true인 건만)
+            ->withMax(['badDebts as max_overdue_days' => function ($q) {
+                $q->where('is_active', true);
+            }], 'overdue_days')
+            // 집계: 악성채권 건수 (is_active=true인 건만)
+            ->withCount(['badDebts as active_bad_debt_count' => function ($q) {
+                $q->where('is_active', true);
+            }]);
 
         // 거래처 필터
         if (! empty($params['client_id'])) {
-            $query->where('client_id', $params['client_id']);
+            $query->where('id', $params['client_id']);
         }
 
-        // 상태 필터
+        // 상태 필터 (해당 상태의 악성채권이 있는 거래처만)
         if (! empty($params['status'])) {
-            $query->where('status', $params['status']);
-        }
-
-        // 활성화 필터
-        if (isset($params['is_active'])) {
-            $query->where('is_active', $params['is_active']);
+            $query->whereHas('badDebts', function ($q) use ($params) {
+                $q->where('is_active', true)
+                    ->where('status', $params['status']);
+            });
         }
 
         // 검색어 필터
         if (! empty($params['search'])) {
             $search = $params['search'];
             $query->where(function ($q) use ($search) {
-                $q->whereHas('client', function ($q) use ($search) {
-                    $q->where('name', 'like', "%{$search}%")
-                        ->orWhere('client_code', 'like', "%{$search}%");
-                });
+                $q->where('name', 'like', "%{$search}%")
+                    ->orWhere('client_code', 'like', "%{$search}%");
             });
         }
 
         // 정렬
-        $sortBy = $params['sort_by'] ?? 'created_at';
+        $sortBy = $params['sort_by'] ?? 'total_debt_amount';
         $sortDir = $params['sort_dir'] ?? 'desc';
         $query->orderBy($sortBy, $sortDir);
 
@@ -59,14 +78,16 @@ public function index(array $params): LengthAwarePaginator
     }
 
     /**
-     * 악성채권 요약 통계
+     * 악성채권 요약 통계 (is_active=true인 건만)
      */
     public function summary(array $params = []): array
     {
         $tenantId = $this->tenantId();
 
+        // is_active=true인 악성채권만 통계
         $query = BadDebt::query()
-            ->where('tenant_id', $tenantId);
+            ->where('tenant_id', $tenantId)
+            ->where('is_active', true);
 
         // 거래처 필터
         if (! empty($params['client_id'])) {
@@ -82,12 +103,20 @@ public function summary(array $params = []): array
         $recoveredAmount = (clone $query)->recovered()->sum('debt_amount');
         $badDebtAmount = (clone $query)->badDebt()->sum('debt_amount');
 
+        // 거래처 수 (is_active=true인 악성채권이 있는)
+        $clientCount = BadDebt::query()
+            ->where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->distinct('client_id')
+            ->count('client_id');
+
         return [
             'total_amount' => (float) $totalAmount,
             'collecting_amount' => (float) $collectingAmount,
             'legal_action_amount' => (float) $legalActionAmount,
             'recovered_amount' => (float) $recoveredAmount,
             'bad_debt_amount' => (float) $badDebtAmount,
+            'client_count' => $clientCount,
         ];
     }
 
diff --git a/app/Services/StockService.php b/app/Services/StockService.php
index 086c34b..5ddf6b8 100644
--- a/app/Services/StockService.php
+++ b/app/Services/StockService.php
@@ -2,50 +2,77 @@
 
 namespace App\Services;
 
+use App\Models\Items\Item;
 use App\Models\Tenants\Stock;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
 
 class StockService extends Service
 {
     /**
-     * 재고 목록 조회
+     * Item 타입 → 재고관리 라벨 매핑
+     */
+    public const ITEM_TYPE_LABELS = [
+        'RM' => '원자재',
+        'SM' => '부자재',
+        'CS' => '소모품',
+    ];
+
+    /**
+     * 재고 목록 조회 (Item 메인 + Stock LEFT JOIN)
      */
     public function index(array $params): LengthAwarePaginator
     {
         $tenantId = $this->tenantId();
 
-        $query = Stock::query()
-            ->where('tenant_id', $tenantId)
-            ->with('item');
+        // Item 테이블이 메인 (materials 타입만: SM, RM, CS)
+        $query = Item::query()
+            ->where('items.tenant_id', $tenantId)
+            ->materials()  // SM, RM, CS만
+            ->with('stock');
 
-        // 검색어 필터
+        // 검색어 필터 (Item 기준)
         if (! empty($params['search'])) {
             $search = $params['search'];
             $query->where(function ($q) use ($search) {
-                $q->where('item_code', 'like', "%{$search}%")
-                    ->orWhere('item_name', 'like', "%{$search}%");
+                $q->where('items.code', 'like', "%{$search}%")
+                    ->orWhere('items.name', 'like', "%{$search}%");
             });
         }
 
-        // 품목유형 필터
+        // 품목유형 필터 (Item.item_type 기준: RM, SM, CS)
         if (! empty($params['item_type'])) {
-            $query->where('item_type', $params['item_type']);
+            $query->where('items.item_type', strtoupper($params['item_type']));
         }
 
-        // 재고 상태 필터
+        // 재고 상태 필터 (Stock.status)
         if (! empty($params['status'])) {
-            $query->where('status', $params['status']);
+            $query->whereHas('stock', function ($q) use ($params) {
+                $q->where('status', $params['status']);
+            });
         }
 
-        // 위치 필터
+        // 위치 필터 (Stock.location)
         if (! empty($params['location'])) {
-            $query->where('location', 'like', "%{$params['location']}%");
+            $query->whereHas('stock', function ($q) use ($params) {
+                $q->where('location', 'like', "%{$params['location']}%");
+            });
         }
 
         // 정렬
-        $sortBy = $params['sort_by'] ?? 'item_code';
+        $sortBy = $params['sort_by'] ?? 'code';
         $sortDir = $params['sort_dir'] ?? 'asc';
-        $query->orderBy($sortBy, $sortDir);
+
+        // Item 테이블 기준 정렬 필드 매핑
+        $sortMapping = [
+            'item_code' => 'items.code',
+            'item_name' => 'items.name',
+            'item_type' => 'items.item_type',
+            'code' => 'items.code',
+            'name' => 'items.name',
+        ];
+
+        $sortColumn = $sortMapping[$sortBy] ?? 'items.code';
+        $query->orderBy($sortColumn, $sortDir);
 
         // 페이지네이션
         $perPage = $params['per_page'] ?? 20;
@@ -54,24 +81,43 @@ public function index(array $params): LengthAwarePaginator
     }
 
     /**
-     * 재고 통계 조회
+     * 재고 통계 조회 (Item 기준)
      */
     public function stats(): array
     {
         $tenantId = $this->tenantId();
 
-        $totalItems = Stock::where('tenant_id', $tenantId)->count();
-
-        $normalCount = Stock::where('tenant_id', $tenantId)
-            ->where('status', 'normal')
+        // 전체 자재 품목 수 (Item 기준)
+        $totalItems = Item::where('tenant_id', $tenantId)
+            ->materials()
             ->count();
 
-        $lowCount = Stock::where('tenant_id', $tenantId)
-            ->where('status', 'low')
+        // 재고 상태별 카운트 (Stock이 있는 Item 기준)
+        $normalCount = Item::where('items.tenant_id', $tenantId)
+            ->materials()
+            ->whereHas('stock', function ($q) {
+                $q->where('status', 'normal');
+            })
             ->count();
 
-        $outCount = Stock::where('tenant_id', $tenantId)
-            ->where('status', 'out')
+        $lowCount = Item::where('items.tenant_id', $tenantId)
+            ->materials()
+            ->whereHas('stock', function ($q) {
+                $q->where('status', 'low');
+            })
+            ->count();
+
+        $outCount = Item::where('items.tenant_id', $tenantId)
+            ->materials()
+            ->whereHas('stock', function ($q) {
+                $q->where('status', 'out');
+            })
+            ->count();
+
+        // 재고 정보가 없는 Item 수
+        $noStockCount = Item::where('items.tenant_id', $tenantId)
+            ->materials()
+            ->whereDoesntHave('stock')
             ->count();
 
         return [
@@ -79,57 +125,73 @@ public function stats(): array
             'normal_count' => $normalCount,
             'low_count' => $lowCount,
             'out_count' => $outCount,
+            'no_stock_count' => $noStockCount,
         ];
     }
 
     /**
-     * 재고 상세 조회 (LOT 포함)
+     * 재고 상세 조회 (Item 기준, LOT 포함)
      */
-    public function show(int $id): Stock
+    public function show(int $id): Item
     {
         $tenantId = $this->tenantId();
 
-        return Stock::query()
+        return Item::query()
             ->where('tenant_id', $tenantId)
-            ->with(['item', 'lots' => function ($query) {
+            ->materials()
+            ->with(['stock.lots' => function ($query) {
                 $query->orderBy('fifo_order');
             }])
             ->findOrFail($id);
     }
 
     /**
-     * 품목코드로 재고 조회
+     * 품목코드로 재고 조회 (Item 기준)
      */
-    public function findByItemCode(string $itemCode): ?Stock
+    public function findByItemCode(string $itemCode): ?Item
     {
         $tenantId = $this->tenantId();
 
-        return Stock::query()
+        return Item::query()
             ->where('tenant_id', $tenantId)
-            ->where('item_code', $itemCode)
+            ->materials()
+            ->where('code', $itemCode)
+            ->with('stock')
             ->first();
     }
 
     /**
-     * 품목유형별 통계
+     * 품목유형별 통계 (Item.item_type 기준)
      */
     public function statsByItemType(): array
     {
         $tenantId = $this->tenantId();
 
-        $stats = Stock::where('tenant_id', $tenantId)
-            ->selectRaw('item_type, COUNT(*) as count, SUM(stock_qty) as total_qty')
+        // Item 기준으로 통계 (materials 타입만)
+        $stats = Item::where('tenant_id', $tenantId)
+            ->materials()
+            ->selectRaw('item_type, COUNT(*) as count')
             ->groupBy('item_type')
             ->get()
             ->keyBy('item_type');
 
+        // 재고 수량 합계 (Stock이 있는 경우)
+        $stockQtys = Item::where('items.tenant_id', $tenantId)
+            ->materials()
+            ->join('stocks', 'items.id', '=', 'stocks.item_id')
+            ->selectRaw('items.item_type, SUM(stocks.stock_qty) as total_qty')
+            ->groupBy('items.item_type')
+            ->get()
+            ->keyBy('item_type');
+
         $result = [];
-        foreach (Stock::ITEM_TYPES as $key => $label) {
-            $data = $stats->get($key);
+        foreach (self::ITEM_TYPE_LABELS as $key => $label) {
+            $itemData = $stats->get($key);
+            $stockData = $stockQtys->get($key);
             $result[$key] = [
                 'label' => $label,
-                'count' => $data?->count ?? 0,
-                'total_qty' => $data?->total_qty ?? 0,
+                'count' => $itemData?->count ?? 0,
+                'total_qty' => $stockData?->total_qty ?? 0,
             ];
         }
 
diff --git a/app/Services/TodayIssueObserverService.php b/app/Services/TodayIssueObserverService.php
index b2eb875..715430f 100644
--- a/app/Services/TodayIssueObserverService.php
+++ b/app/Services/TodayIssueObserverService.php
@@ -87,14 +87,19 @@ public function handleOrderDeleted(Order $order): void
     }
 
     /**
-     * 미수금(주식 이슈) 생성/삭제
+     * 미수금(추심 이슈) 생성/삭제
+     *
+     * is_active가 true로 설정(토글 ON)되면 오늘의 이슈에 추가
+     * is_active가 false로 설정(토글 OFF)되면 오늘의 이슈에서 삭제
      */
     public function handleBadDebtChange(BadDebt $badDebt): void
     {
-        // 추심 진행 중인 건만 이슈 생성
-        if (in_array($badDebt->status, ['in_progress', 'legal_action'])) {
+        // is_active(설정 토글)이 켜져 있고, 추심중 또는 법적조치 상태인 경우 이슈 생성
+        $isActiveStatus = in_array($badDebt->status, [BadDebt::STATUS_COLLECTING, BadDebt::STATUS_LEGAL_ACTION]);
+
+        if ($badDebt->is_active && $isActiveStatus) {
             $clientName = $badDebt->client?->name ?? __('message.today_issue.unknown_client');
-            $amount = number_format($badDebt->total_amount ?? 0);
+            $amount = number_format($badDebt->debt_amount ?? 0);
             $days = $badDebt->overdue_days ?? 0;
 
             $this->createIssueWithFcm(
@@ -112,6 +117,7 @@ public function handleBadDebtChange(BadDebt $badDebt): void
                 expiresAt: null // 해결될 때까지 유지
             );
         } else {
+            // is_active가 false이거나 상태가 회수완료/대손처리인 경우 이슈 삭제
             TodayIssue::removeBySource($badDebt->tenant_id, TodayIssue::SOURCE_BAD_DEBT, $badDebt->id);
         }
     }