feat(API): 채권현황 동적월 지원 및 year=0 파라미터 버그 수정

- ReceivablesController: boolean 유효성 검사를 string|in:true,false,1,0으로 변경 - 쿼리 문자열의 "true" 문자열을 올바르게 처리 - 디버깅용 Log::info 추가 - ReceivablesService: 동적 월 기간 지원 - recent_year=true 시 최근 12개월 동적 계산 - 월별 레이블 동적 생성 (예: 25.02, 25.03...) - 이월잔액(carry_forward_balance) 계산 추가 - Client 모델: is_overdue, memo 필드 추가 - 마이그레이션: clients 테이블에 is_overdue 컬럼 추가 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
2026-01-02 14:47:51 +09:00
parent 4e59bbf574
commit 4fa38e39e6
5 changed files with 375 additions and 136 deletions
--- a/app/Http/Controllers/Api/V1/ReceivablesController.php
+++ b/app/Http/Controllers/Api/V1/ReceivablesController.php
@@ -24,11 +24,21 @@ public function index(Request $request): JsonResponse
    {
        return ApiResponse::handle(function () use ($request) {
            $params = $request->validate([
-                'year' => 'nullable|integer|min:2000|max:2100',
+                'year' => 'nullable|integer|min:2000|max:2100', 'recent_year' => 'nullable|string|in:true,false,1,0',
                'search' => 'nullable|string|max:100',
-                'has_receivable' => 'nullable|boolean',
+                'has_receivable' => 'nullable|string|in:true,false,1,0',
            ]);

+            // 문자열 boolean을 실제 boolean으로 변환
+            if (isset($params['recent_year'])) {
+                $params['recent_year'] = filter_var($params['recent_year'], FILTER_VALIDATE_BOOLEAN);
+            }
+            if (isset($params['has_receivable'])) {
+                $params['has_receivable'] = filter_var($params['has_receivable'], FILTER_VALIDATE_BOOLEAN);
+            }
+
+            \Log::info('[Receivables] index params', $params);
+
            return $this->service->index($params);
        }, __('message.fetched'));
    }
@@ -41,9 +51,53 @@ public function summary(Request $request): JsonResponse
        return ApiResponse::handle(function () use ($request) {
            $params = $request->validate([
                'year' => 'nullable|integer|min:2000|max:2100',
+                'recent_year' => 'nullable|string|in:true,false,1,0',
            ]);

+            // 문자열 boolean을 실제 boolean으로 변환
+            if (isset($params['recent_year'])) {
+                $params['recent_year'] = filter_var($params['recent_year'], FILTER_VALIDATE_BOOLEAN);
+            }
+
+            \Log::info('[Receivables] summary params', $params);
+
            return $this->service->summary($params);
        }, __('message.fetched'));
    }
-}
+
+    /**
+     * 연체 상태 일괄 업데이트
+     */
+    public function updateOverdueStatus(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'updates' => 'required|array|min:1',
+                'updates.*.id' => 'required|integer|exists:clients,id',
+                'updates.*.is_overdue' => 'required|boolean',
+            ]);
+
+            $updatedCount = $this->service->updateOverdueStatus($validated['updates']);
+
+            return ['updated_count' => $updatedCount];
+        }, __('message.updated'));
+    }
+
+    /**
+     * 거래처 메모 일괄 업데이트
+     */
+    public function updateMemos(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'memos' => 'required|array|min:1',
+                'memos.*.id' => 'required|integer|exists:clients,id',
+                'memos.*.memo' => 'nullable|string|max:1000',
+            ]);
+
+            $updatedCount = $this->service->updateMemos($validated['memos']);
+
+            return ['updated_count' => $updatedCount];
+        }, __('message.updated'));
+    }
+}
--- a/app/Models/Orders/Client.php
+++ b/app/Models/Orders/Client.php
@@ -38,6 +38,7 @@ class Client extends Model
        'outstanding_balance',
        'credit_limit',
        'is_active',
+        'is_overdue',
        'client_type',
        'manager_name',
        'manager_tel',
@@ -46,6 +47,7 @@ class Client extends Model

    protected $casts = [
        'is_active' => 'boolean',
+        'is_overdue' => 'boolean',
        'tax_agreement' => 'boolean',
        'tax_amount' => 'decimal:2',
        'outstanding_balance' => 'decimal:2',
--- a/app/Services/ReceivablesService.php
+++ b/app/Services/ReceivablesService.php
@@ -6,12 +6,14 @@
 use App\Models\Tenants\Bill;
 use App\Models\Tenants\Deposit;
 use App\Models\Tenants\Sale;
-use Illuminate\Support\Collection;
+use Carbon\Carbon;
 use Illuminate\Support\Facades\DB;

 /**
 * 채권 현황 서비스
 * 거래처별 월별 매출, 입금, 어음, 미수금 현황 조회
+ * - 동적 월 표시 지원 (최근 1년: 동적 12개월)
+ * - 이월잔액 + 누적 미수금 계산
 */
 class ReceivablesService extends Service
 {
@@ -21,9 +23,17 @@ class ReceivablesService extends Service
    public function index(array $params): array
    {
        $tenantId = $this->tenantId();
+        $recentYear = $params['recent_year'] ?? false;
        $year = $params['year'] ?? date('Y');
        $search = $params['search'] ?? null;

+        // 월 기간 생성 (동적 월 지원)
+        $periods = $this->generateMonthPeriods($recentYear, $year);
+        $monthLabels = array_map(fn ($p) => $p['label'], $periods);
+
+        // 이월잔액 기준일 (첫번째 월의 시작일 전날)
+        $carryForwardDate = Carbon::parse($periods[0]['start'])->subDay()->format('Y-m-d');
+
        // 거래처 목록 조회
        $clientsQuery = Client::where('tenant_id', $tenantId)
            ->where('is_active', true);
@@ -37,52 +47,55 @@ public function index(array $params): array
        $result = [];

        foreach ($clients as $client) {
-            // 월별 데이터 수집
-            $salesByMonth = $this->getSalesByMonth($tenantId, $client->id, $year);
-            $depositsByMonth = $this->getDepositsByMonth($tenantId, $client->id, $year);
-            $billsByMonth = $this->getBillsByMonth($tenantId, $client->id, $year);
+            // 이월잔액 계산 (기준일 이전까지의 누적 미수금)
+            $carryForwardBalance = $this->getCarryForwardBalance($tenantId, $client->id, $carryForwardDate);

-            // 미수금 계산 (매출 - 입금 - 어음)
-            $receivablesByMonth = $this->calculateReceivables($salesByMonth, $depositsByMonth, $billsByMonth);
+            // 월별 데이터 수집 (년-월 키 기반)
+            $salesByPeriod = $this->getSalesByPeriods($tenantId, $client->id, $periods);
+            $depositsByPeriod = $this->getDepositsByPeriods($tenantId, $client->id, $periods);
+            $billsByPeriod = $this->getBillsByPeriods($tenantId, $client->id, $periods);

-            // 카테고리별 데이터 생성
+            // 누적 미수금 계산
+            $receivablesByPeriod = $this->calculateCumulativeReceivables(
+                $carryForwardBalance,
+                $salesByPeriod,
+                $depositsByPeriod,
+                $billsByPeriod,
+                count($periods)
+            );
+
+            // 카테고리별 데이터 생성 (배열 형태)
            $categories = [
                [
                    'category' => 'sales',
-                    'amounts' => $this->formatMonthlyAmounts($salesByMonth),
+                    'amounts' => $this->formatPeriodAmounts($salesByPeriod, count($periods)),
                ],
                [
                    'category' => 'deposit',
-                    'amounts' => $this->formatMonthlyAmounts($depositsByMonth),
+                    'amounts' => $this->formatPeriodAmounts($depositsByPeriod, count($periods)),
                ],
                [
                    'category' => 'bill',
-                    'amounts' => $this->formatMonthlyAmounts($billsByMonth),
+                    'amounts' => $this->formatPeriodAmounts($billsByPeriod, count($periods)),
                ],
                [
                    'category' => 'receivable',
-                    'amounts' => $this->formatMonthlyAmounts($receivablesByMonth),
-                ],
-                [
-                    'category' => 'memo',
-                    'amounts' => $this->getEmptyMonthlyAmounts(),
+                    'amounts' => $this->formatReceivableAmounts($receivablesByPeriod),
                ],
            ];

-            // 미수금이 있는 월 확인 (연체 표시용)
-            $overdueMonths = [];
-            foreach ($receivablesByMonth as $month => $amount) {
-                if ($amount > 0) {
-                    $overdueMonths[] = $month;
-                }
-            }
+            // 연체 여부: 최종 미수금이 양수인 경우
+            $finalReceivable = end($receivablesByPeriod);
+            $isOverdue = $client->is_overdue ?? ($finalReceivable > 0);

            $result[] = [
                'id' => (string) $client->id,
                'vendor_id' => $client->id,
                'vendor_name' => $client->name,
-                'is_overdue' => count($overdueMonths) > 0,
-                'overdue_months' => $overdueMonths,
+                'is_overdue' => $isOverdue,
+                'memo' => $client->memo ?? '',
+                'carry_forward_balance' => $carryForwardBalance,
+                'month_labels' => $monthLabels,
                'categories' => $categories,
            ];
        }
@@ -97,7 +110,11 @@ public function index(array $params): array
            $result = array_values($result);
        }

-        return $result;
+        // 공통 월 레이블 추가 (프론트엔드에서 헤더로 사용)
+        return [
+            'month_labels' => $monthLabels,
+            'items' => $result,
+        ];
    }

    /**
@@ -106,62 +123,55 @@ public function index(array $params): array
    public function summary(array $params): array
    {
        $tenantId = $this->tenantId();
+        $recentYear = $params['recent_year'] ?? false;
        $year = $params['year'] ?? date('Y');

-        $startDate = "{$year}-01-01";
-        $endDate = "{$year}-12-31";
+        // 월 기간 생성
+        $periods = $this->generateMonthPeriods($recentYear, $year);
+        $startDate = $periods[0]['start'];
+        $endDate = end($periods)['end'];

-        // 총 매출
+        // 이월잔액 기준일
+        $carryForwardDate = Carbon::parse($startDate)->subDay()->format('Y-m-d');
+
+        // 전체 이월잔액 (모든 거래처)
+        $totalCarryForward = $this->getTotalCarryForwardBalance($tenantId, $carryForwardDate);
+
+        // 기간 내 총 매출
        $totalSales = Sale::where('tenant_id', $tenantId)
            ->whereNotNull('client_id')
            ->whereBetween('sale_date', [$startDate, $endDate])
            ->sum('total_amount');

-        // 총 입금
+        // 기간 내 총 입금
        $totalDeposits = Deposit::where('tenant_id', $tenantId)
            ->whereNotNull('client_id')
            ->whereBetween('deposit_date', [$startDate, $endDate])
            ->sum('amount');

-        // 총 어음
+        // 기간 내 총 어음
        $totalBills = Bill::where('tenant_id', $tenantId)
            ->whereNotNull('client_id')
            ->where('bill_type', 'received')
            ->whereBetween('issue_date', [$startDate, $endDate])
            ->sum('amount');

-        // 총 미수금
-        $totalReceivables = $totalSales - $totalDeposits - $totalBills;
-        if ($totalReceivables < 0) {
-            $totalReceivables = 0;
-        }
+        // 총 미수금 (이월잔액 + 매출 - 입금 - 어음)
+        $totalReceivables = $totalCarryForward + $totalSales - $totalDeposits - $totalBills;

        // 거래처 수
        $vendorCount = Client::where('tenant_id', $tenantId)
            ->where('is_active', true)
-            ->whereHas('orders')
            ->count();

-        // 연체 거래처 수 (미수금이 있는 거래처)
-        $overdueVendorCount = DB::table('sales')
-            ->where('tenant_id', $tenantId)
-            ->whereNotNull('client_id')
-            ->whereBetween('sale_date', [$startDate, $endDate])
-            ->select('client_id')
-            ->groupBy('client_id')
-            ->havingRaw('SUM(total_amount) > (
-                SELECT COALESCE(SUM(d.amount), 0) FROM deposits d
-                WHERE d.tenant_id = ? AND d.client_id = sales.client_id
-                AND d.deposit_date BETWEEN ? AND ?
-            ) + (
-                SELECT COALESCE(SUM(b.amount), 0) FROM bills b
-                WHERE b.tenant_id = ? AND b.client_id = sales.client_id
-                AND b.bill_type = "received"
-                AND b.issue_date BETWEEN ? AND ?
-            )', [$tenantId, $startDate, $endDate, $tenantId, $startDate, $endDate])
+        // 연체 거래처 수 (미수금이 양수인 거래처)
+        $overdueVendorCount = Client::where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->where('is_overdue', true)
            ->count();

        return [
+            'total_carry_forward' => (float) $totalCarryForward,
            'total_sales' => (float) $totalSales,
            'total_deposits' => (float) $totalDeposits,
            'total_bills' => (float) $totalBills,
@@ -172,130 +182,271 @@ public function summary(array $params): array
    }

    /**
-     * 월별 매출 조회
+     * 월 기간 배열 생성
+     * @return array [['start' => 'Y-m-d', 'end' => 'Y-m-d', 'label' => 'YY.MM', 'year' => Y, 'month' => M], ...]
     */
-    private function getSalesByMonth(int $tenantId, int $clientId, string $year): array
+    private function generateMonthPeriods(bool $recentYear, string $year): array
    {
-        $result = [];
+        $periods = [];

-        $sales = Sale::where('tenant_id', $tenantId)
-            ->where('client_id', $clientId)
-            ->whereYear('sale_date', $year)
-            ->select(
-                DB::raw('MONTH(sale_date) as month'),
-                DB::raw('SUM(total_amount) as total')
-            )
-            ->groupBy(DB::raw('MONTH(sale_date)'))
-            ->get();
+        if ($recentYear) {
+            // 최근 1년: 현재 월 기준으로 12개월 전부터
+            $current = Carbon::now()->startOfMonth();
+            $start = $current->copy()->subMonths(11);

-        foreach ($sales as $sale) {
-            $result[(int) $sale->month] = (float) $sale->total;
+            for ($i = 0; $i < 12; $i++) {
+                $month = $start->copy()->addMonths($i);
+                $periods[] = [
+                    'start' => $month->format('Y-m-01'),
+                    'end' => $month->endOfMonth()->format('Y-m-d'),
+                    'label' => $month->format('y.m'),
+                    'year' => (int) $month->format('Y'),
+                    'month' => (int) $month->format('n'),
+                ];
+            }
+        } else {
+            // 특정 연도: 1월~12월
+            for ($month = 1; $month <= 12; $month++) {
+                $date = Carbon::createFromDate($year, $month, 1);
+                $periods[] = [
+                    'start' => $date->format('Y-m-01'),
+                    'end' => $date->endOfMonth()->format('Y-m-d'),
+                    'label' => "{$month}월",
+                    'year' => (int) $year,
+                    'month' => $month,
+                ];
+            }
        }

-        return $result;
+        return $periods;
    }

    /**
-     * 월별 입금 조회
+     * 이월잔액 계산 (기준일 이전까지의 누적 미수금)
     */
-    private function getDepositsByMonth(int $tenantId, int $clientId, string $year): array
+    private function getCarryForwardBalance(int $tenantId, int $clientId, string $beforeDate): float
    {
-        $result = [];
-
-        $deposits = Deposit::where('tenant_id', $tenantId)
+        // 기준일 이전 총 매출
+        $totalSales = Sale::where('tenant_id', $tenantId)
            ->where('client_id', $clientId)
-            ->whereYear('deposit_date', $year)
-            ->select(
-                DB::raw('MONTH(deposit_date) as month'),
-                DB::raw('SUM(amount) as total')
-            )
-            ->groupBy(DB::raw('MONTH(deposit_date)'))
-            ->get();
+            ->where('sale_date', '<=', $beforeDate)
+            ->sum('total_amount');

-        foreach ($deposits as $deposit) {
-            $result[(int) $deposit->month] = (float) $deposit->total;
-        }
+        // 기준일 이전 총 입금
+        $totalDeposits = Deposit::where('tenant_id', $tenantId)
+            ->where('client_id', $clientId)
+            ->where('deposit_date', '<=', $beforeDate)
+            ->sum('amount');

-        return $result;
-    }
-
-    /**
-     * 월별 어음 조회
-     */
-    private function getBillsByMonth(int $tenantId, int $clientId, string $year): array
-    {
-        $result = [];
-
-        $bills = Bill::where('tenant_id', $tenantId)
+        // 기준일 이전 총 어음
+        $totalBills = Bill::where('tenant_id', $tenantId)
            ->where('client_id', $clientId)
            ->where('bill_type', 'received')
-            ->whereYear('issue_date', $year)
-            ->select(
-                DB::raw('MONTH(issue_date) as month'),
-                DB::raw('SUM(amount) as total')
-            )
-            ->groupBy(DB::raw('MONTH(issue_date)'))
-            ->get();
+            ->where('issue_date', '<=', $beforeDate)
+            ->sum('amount');

-        foreach ($bills as $bill) {
-            $result[(int) $bill->month] = (float) $bill->total;
-        }
-
-        return $result;
+        return (float) ($totalSales - $totalDeposits - $totalBills);
    }

    /**
-     * 미수금 계산
+     * 전체 거래처 이월잔액 합계
     */
-    private function calculateReceivables(array $sales, array $deposits, array $bills): array
+    private function getTotalCarryForwardBalance(int $tenantId, string $beforeDate): float
+    {
+        $totalSales = Sale::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('sale_date', '<=', $beforeDate)
+            ->sum('total_amount');
+
+        $totalDeposits = Deposit::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('deposit_date', '<=', $beforeDate)
+            ->sum('amount');
+
+        $totalBills = Bill::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('bill_type', 'received')
+            ->where('issue_date', '<=', $beforeDate)
+            ->sum('amount');
+
+        return (float) ($totalSales - $totalDeposits - $totalBills);
+    }
+
+    /**
+     * 기간별 매출 조회
+     */
+    private function getSalesByPeriods(int $tenantId, int $clientId, array $periods): array
    {
        $result = [];

-        for ($month = 1; $month <= 12; $month++) {
-            $salesAmount = $sales[$month] ?? 0;
-            $depositAmount = $deposits[$month] ?? 0;
-            $billAmount = $bills[$month] ?? 0;
+        foreach ($periods as $index => $period) {
+            $total = Sale::where('tenant_id', $tenantId)
+                ->where('client_id', $clientId)
+                ->whereBetween('sale_date', [$period['start'], $period['end']])
+                ->sum('total_amount');

-            $receivable = $salesAmount - $depositAmount - $billAmount;
-            $result[$month] = max(0, $receivable);
+            $result[$index] = (float) $total;
        }

        return $result;
    }

    /**
-     * 월별 금액을 프론트엔드 형식으로 변환
+     * 기간별 입금 조회
     */
-    private function formatMonthlyAmounts(array $monthlyData): array
+    private function getDepositsByPeriods(int $tenantId, int $clientId, array $periods): array
+    {
+        $result = [];
+
+        foreach ($periods as $index => $period) {
+            $total = Deposit::where('tenant_id', $tenantId)
+                ->where('client_id', $clientId)
+                ->whereBetween('deposit_date', [$period['start'], $period['end']])
+                ->sum('amount');
+
+            $result[$index] = (float) $total;
+        }
+
+        return $result;
+    }
+
+    /**
+     * 기간별 어음 조회
+     */
+    private function getBillsByPeriods(int $tenantId, int $clientId, array $periods): array
+    {
+        $result = [];
+
+        foreach ($periods as $index => $period) {
+            $total = Bill::where('tenant_id', $tenantId)
+                ->where('client_id', $clientId)
+                ->where('bill_type', 'received')
+                ->whereBetween('issue_date', [$period['start'], $period['end']])
+                ->sum('amount');
+
+            $result[$index] = (float) $total;
+        }
+
+        return $result;
+    }
+
+    /**
+     * 누적 미수금 계산
+     * 1월: 이월잔액 + 1월 매출 - 1월 입금 - 1월 어음
+     * 2월: 1월 미수금 + 2월 매출 - 2월 입금 - 2월 어음
+     * ...
+     */
+    private function calculateCumulativeReceivables(
+        float $carryForward,
+        array $sales,
+        array $deposits,
+        array $bills,
+        int $periodCount
+    ): array {
+        $result = [];
+        $cumulative = $carryForward;
+
+        for ($i = 0; $i < $periodCount; $i++) {
+            $monthSales = $sales[$i] ?? 0;
+            $monthDeposits = $deposits[$i] ?? 0;
+            $monthBills = $bills[$i] ?? 0;
+
+            $cumulative = $cumulative + $monthSales - $monthDeposits - $monthBills;
+            $result[$i] = $cumulative;
+        }
+
+        return $result;
+    }
+
+    /**
+     * 기간별 금액을 프론트엔드 형식으로 변환 (매출, 입금, 어음용)
+     */
+    private function formatPeriodAmounts(array $periodData, int $periodCount): array
    {
        $amounts = [];
        $total = 0;

-        for ($month = 1; $month <= 12; $month++) {
-            $key = "month{$month}";
-            $amount = $monthlyData[$month] ?? 0;
-            $amounts[$key] = $amount;
+        for ($i = 0; $i < $periodCount; $i++) {
+            $amount = $periodData[$i] ?? 0;
+            $amounts[] = $amount;
            $total += $amount;
        }

-        $amounts['total'] = $total;
-
-        return $amounts;
+        return [
+            'values' => $amounts,
+            'total' => $total,
+        ];
    }

    /**
-     * 빈 월별 금액 데이터
+     * 미수금 금액을 프론트엔드 형식으로 변환 (누적이므로 total = 마지막 값)
     */
-    private function getEmptyMonthlyAmounts(): array
+    private function formatReceivableAmounts(array $receivables): array
    {
-        $amounts = [];
+        $values = array_values($receivables);
+        $total = ! empty($values) ? end($values) : 0;

-        for ($month = 1; $month <= 12; $month++) {
-            $amounts["month{$month}"] = 0;
+        return [
+            'values' => $values,
+            'total' => $total,
+        ];
+    }
+
+    /**
+     * 연체 상태 일괄 업데이트
+     */
+    public function updateOverdueStatus(array $updates): int
+    {
+        $tenantId = $this->tenantId();
+        $updatedCount = 0;
+
+        foreach ($updates as $update) {
+            $clientId = (int) $update['id'];
+            $isOverdue = (bool) $update['is_overdue'];
+
+            $affected = Client::where('tenant_id', $tenantId)
+                ->where('id', $clientId)
+                ->update(['is_overdue' => $isOverdue]);
+
+            $updatedCount += $affected;
        }

-        $amounts['total'] = 0;
-
-        return $amounts;
+        return $updatedCount;
    }
-}
+
+    /**
+     * 거래처 메모 업데이트
+     */
+    public function updateMemo(int $clientId, string $memo): bool
+    {
+        $tenantId = $this->tenantId();
+
+        $affected = Client::where('tenant_id', $tenantId)
+            ->where('id', $clientId)
+            ->update(['memo' => $memo]);
+
+        return $affected > 0;
+    }
+
+    /**
+     * 거래처 메모 일괄 업데이트
+     */
+    public function updateMemos(array $memos): int
+    {
+        $tenantId = $this->tenantId();
+        $updatedCount = 0;
+
+        foreach ($memos as $item) {
+            $clientId = (int) $item['id'];
+            $memo = $item['memo'] ?? '';
+
+            $affected = Client::where('tenant_id', $tenantId)
+                ->where('id', $clientId)
+                ->update(['memo' => $memo]);
+
+            $updatedCount += $affected;
+        }
+
+        return $updatedCount;
+    }
+}
--- a/database/migrations/2026_01_02_113722_add_is_overdue_to_clients_table.php
+++ b/database/migrations/2026_01_02_113722_add_is_overdue_to_clients_table.php
@@ -0,0 +1,31 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('clients', function (Blueprint $table) {
+            $table->boolean('is_overdue')
+                ->default(false)
+                ->after('is_active')
+                ->comment('연체 여부 (수동 설정)');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('clients', function (Blueprint $table) {
+            $table->dropColumn('is_overdue');
+        });
+    }
+};
--- a/routes/api.php
+++ b/routes/api.php
@@ -540,6 +540,7 @@
            Route::get('', [ReceivablesController::class, 'index'])->name('v1.receivables.index');
            Route::get('/summary', [ReceivablesController::class, 'summary'])->name('v1.receivables.summary');
            Route::put('/overdue-status', [ReceivablesController::class, 'updateOverdueStatus'])->name('v1.receivables.update-overdue-status');
+            Route::put('/memos', [ReceivablesController::class, 'updateMemos'])->name('v1.receivables.update-memos');
        });

        // Daily Report API (일일 보고서)