Merge remote-tracking branch 'origin/master'

# Conflicts:
#	src/components/accounting/ReceivablesStatus/index.tsx

src/components/accounting/ReceivablesStatus/actions.ts

@@ -55,6 +55,7 @@ function transformItem(item: VendorReceivablesApi): VendorReceivables {
         total: cat.amounts.total,
       },
     })),
+    memo: (item as VendorReceivablesApi & { memo?: string }).memo ?? '',
   };
 }
 

src/components/accounting/ReceivablesStatus/index.tsx

@@ -83,6 +83,7 @@ export function ReceivablesStatus({ highlightVendorId, initialData, initialSumma
     overdueVendorCount: 0,
   });
   const [isLoading, setIsLoading] = useState(!initialData?.items?.length);
+  const [expandedMemos, setExpandedMemos] = useState<Set<string>>(new Set());
 
   // ===== 데이터 로드 =====
   const loadData = useCallback(async () => {
@@ -193,6 +194,19 @@ export function ReceivablesStatus({ highlightVendorId, initialData, initialSumma
     ));
   }, []);
 
+  // ===== 메모 펼치기/접기 토글 =====
+  const toggleMemoExpand = useCallback((vendorId: string) => {
+    setExpandedMemos(prev => {
+      const newSet = new Set(prev);
+      if (newSet.has(vendorId)) {
+        newSet.delete(vendorId);
+      } else {
+        newSet.add(vendorId);
+      }
+      return newSet;
+    });
+  }, []);
+
   // ===== 엑셀 다운로드 핸들러 =====
   const handleExcelDownload = useCallback(async () => {
     const result = await exportReceivablesExcel({
@@ -315,6 +329,9 @@ export function ReceivablesStatus({ highlightVendorId, initialData, initialSumma
   // ===== 월 개수 (동적) =====
   const monthCount = monthLabels.length || 12;
 
+  // ===== 카테고리 순서 (메모 제외 - 별도 렌더링) =====
+  const categoryOrder: CategoryType[] = ['sales', 'deposit', 'bill', 'receivable'];
+
   return (
     <PageLayout>
       {/* 페이지 헤더 */}
@@ -395,7 +412,7 @@ export function ReceivablesStatus({ highlightVendorId, initialData, initialSumma
                 size="sm"
                 onClick={handleSave}
                 disabled={isPending || totalChangedCount === 0}
-                className="bg-orange-500 hover:bg-orange-600 disabled:opacity-50"
+                className="bg-blue-500 hover:bg-blue-600 disabled:opacity-50"
               >
                 {isPending ? (
                   <Loader2 className="mr-2 h-4 w-4 animate-spin" />

src/components/accounting/ReceivablesStatus/types.ts

@@ -47,6 +47,7 @@ export interface VendorReceivables {
   carryForwardBalance: number; // 이월잔액
   monthLabels: string[]; // 동적 월 레이블 (ex: ['25.02', '25.03', ...])
   categories: CategoryData[];
+  memo?: string; // 거래처별 메모 (단일 텍스트)
 }
 
 /**