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+# Phase 1: Core P&L Functions - Context
+
+**Gathered:** 2026-03-21
+**Status:** Ready for planning
+
+<domain>
+## Phase Boundary
+
+在 `internal/service/finance/` 包下新增两个函数 `QueryUserProfitLoss` 和 `QueryActivityProfitLoss`，接收可选参数（资产类型、维度 ID、时间范围），返回含汇总 + 明细的 ProfitLossResult。正确处理 game-pass 互斥、退款排除、已作废库存排除、历史数据兼容等边界情况。
+
+</domain>
+
+<decisions>
+## Implementation Decisions
+
+### Revenue Attribution Rules
+- **D-01:** 一个订单只对应一个活动（1:1 关系），不需要比例分摊逻辑（跳过 dashboard 中的 two-level subquery 方案）
+- **D-02:** Game-pass 收入按 draw_count × activity_unit_price 计算，每个活动独立计算
+- **D-03:** 用户维度直接汇总用户所有订单，不做跨活动分摊
+
+### Function Signature Design
+- **D-04:** 两个独立的参数结构体：`UserProfitLossParams` 和 `ActivityProfitLossParams`（不共享）
+- **D-05:** 返回 `(*ProfitLossResult, error)` — Go 标准模式，error 时 result 为 nil
+- **D-06:** ProfitLossResult 包含汇总（TotalResult）+ 明细切片（`[]ProfitLossDetail`，每个元素含 UserID/ActivityID 字段）
+- **D-07:** 参数全部可选：空 []int64 = 统计全部，nil time = 不限时间，AssetType=0 = 全部类型
+
+### Cost Source Mapping
+- **D-08:** 成本数据分布在多张表：user_inventory（实物/道具卡）、user_points_ledger（积分）、user_coupon_ledger（优惠券）、fragment_synthesis_logs（碎片，Phase 2）
+- **D-09:** 实物商品/道具卡成本以 `user_inventory.value_cents` 为准（单一真相源），不需要 fallback chain
+- **D-10:** 积分通过 system_configs 表中的固定汇率换算为金额（如 100积分 = 1元）
+- **D-11:** 优惠券成本 = 优惠券面值（discount_amount）
+
+### Claude's Discretion
+- 具体 SQL 查询结构和 GORM 调用方式
+- ProfitLossDetail 内部字段的精确命名
+- fan-out 查询的拆分粒度和合并策略
+- 单元测试的具体用例选择
+
+</decisions>
+
+<specifics>
+## Specific Ideas
+
+- 订单与活动是 1:1 关系，简化了活动维度的收入归属查询（不需要 dashboard 中复杂的双层子查询）
+- 复用 `finance.ClassifyOrderSpending` 做 game-pass / 现金收入分类，保持与 dashboard 计算一致
+- 积分汇率存在 system_configs KV 表中，需要在查询时动态读取
+
+</specifics>
+
+<canonical_refs>
+## Canonical References
+
+### Finance primitives (MUST reuse)
+- `internal/service/finance/profit_metrics.go` — ClassifyOrderSpending, IsGamePassOrder, ComputeGamePassValue, ComputePrizeCostWithMultiplier, ComputeProfit
+- `internal/service/finance/profit_metrics_test.go` — Existing test patterns for finance functions
+
+### Existing dashboard implementations (reference patterns, don't copy)
+- `internal/api/admin/dashboard_activity.go` — Activity-level P&L query pattern, cost query with item-card multiplier, game-pass value calculation
+- `internal/api/admin/dashboard_user_spending.go` — User-dimension spending aggregation pattern
+- `internal/api/admin/users_profit_loss.go` — User P&L trend, per-user details
+
+### Data models
+- `internal/repository/mysql/model/*.gen.go` — GORM models for orders, user_inventory, user_points_ledger, user_coupon_ledger, system_configs, activities
+- `internal/repository/mysql/mysql.go` — Repo interface, GetDbR()/GetDbW() split
+
+### Research findings
+- `.planning/research/PITFALLS.md` — 6 critical pitfalls with prevention strategies
+- `.planning/research/STACK.md` — Query patterns and SQLite test compatibility notes
+- `.planning/research/FEATURES.md` — Feature prioritization and dependency map
+
+</canonical_refs>
+
+<code_context>
+## Existing Code Insights
+
+### Reusable Assets
+- `finance.ClassifyOrderSpending()` — Unified spending classification (game-pass vs cash)
+- `finance.IsGamePassOrder()` — Three-condition game-pass detection
+- `finance.ComputeGamePassValue()` — draw_count × activity_price
+- `finance.ComputePrizeCostWithMultiplier()` — Base cost × item-card multiplier
+- `finance.ComputeProfit()` — profit + profit_rate calculation
+- `finance.NormalizeMultiplierX1000()` — Multiplier normalization
+
+### Established Patterns
+- **Service constructor:** `New(logger, db) → Service` with injected logger and repo
+- **Fan-out queries:** Multiple independent `db.Table().Scan()` calls, merge in Go via `map[int64]*Result`
+- **Read-only routing:** `repo.GetDbR()` for all read operations
+- **CAST(AS SIGNED):** Required for any SUM containing division (MySQL returns Decimal)
+- **Void exclusion:** `user_inventory.status IN (1, 3)` AND `remark NOT LIKE '%void%'`
+- **Refund exclusion:** `orders.status = 2` with legacy escape: `OR order_id = 0 OR order_id IS NULL`
+
+### Integration Points
+- Constructor receives `mysql.Repo` — uses `GetDbR()` only
+- Constructor receives `logger.CustomLogger` — project-standard logger
+- Result types defined in same package — callers import `finance.ProfitLossResult`
+- system_configs table for points exchange rate lookup
+
+</code_context>
+
+<deferred>
+## Deferred Ideas
+
+- Per-asset-type breakdown (Phase 2) — struct field defined here as empty slice, populated in Phase 2
+- Fragment synthesis cost integration (Phase 2) — AST-03
+- Redis caching wrapper (v2)
+- Admin API endpoints for frontend (v2)
+
+</deferred>
+
+---
+
+*Phase: 01-core-pnl-functions*
+*Context gathered: 2026-03-21*