[GAP-001,002,003] feat(ddl): Add KPIs, tool loans and depreciation tables

- Add 12-analytics-kpis-ddl.sql with kpis_config and kpis_values tables
- Add tool_loans table with loan_status enum (GAP-002)
- Add depreciation_schedule and depreciation_entries tables (GAP-003)
- Add depreciation_method enum and calculate_monthly_depreciation function

Implements 13 SP of critical gaps identified in EPIC-003.

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

schemas/09-assets-schema-ddl.sql

@@ -941,6 +941,287 @@ CREATE TRIGGER trg_update_next_maintenance
     AFTER INSERT OR UPDATE OR DELETE ON assets.maintenance_schedules
     FOR EACH ROW EXECUTE FUNCTION assets.update_next_maintenance();
 
+-- ============================================================================
+-- GAP-002: PRESTAMOS DE HERRAMIENTAS (2026-02-04)
+-- ============================================================================
+
+-- Enum para estado de prestamo
+CREATE TYPE assets.loan_status AS ENUM (
+    'active',       -- Prestamo activo
+    'returned',     -- Devuelto
+    'overdue',      -- Vencido
+    'lost',         -- Extraviado
+    'damaged'       -- Danado
+);
+
+-- ----------------------------------------------------------------------------
+-- 12. Prestamos de Herramientas
+-- Registro de prestamos de herramientas entre obras o a empleados
+-- ----------------------------------------------------------------------------
+CREATE TABLE assets.tool_loans (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- Herramienta prestada
+    tool_id UUID NOT NULL REFERENCES assets.assets(id),
+
+    -- Quien recibe el prestamo
+    employee_id UUID NOT NULL,
+    employee_name VARCHAR(255),
+
+    -- Origen del prestamo
+    fraccionamiento_origen_id UUID,
+    fraccionamiento_origen_name VARCHAR(255),
+
+    -- Destino del prestamo
+    fraccionamiento_destino_id UUID,
+    fraccionamiento_destino_name VARCHAR(255),
+
+    -- Fechas
+    loan_date DATE NOT NULL,
+    expected_return_date DATE,
+    actual_return_date DATE,
+
+    -- Estado
+    status assets.loan_status NOT NULL DEFAULT 'active',
+
+    -- Condicion
+    condition_out TEXT,
+    condition_out_photos JSONB,
+    condition_in TEXT,
+    condition_in_photos JSONB,
+
+    -- Aprobacion
+    approved_by_id UUID,
+    approved_by_name VARCHAR(255),
+    approved_at TIMESTAMPTZ,
+
+    -- Devolucion
+    received_by_id UUID,
+    received_by_name VARCHAR(255),
+
+    -- Notas
+    notes TEXT,
+    metadata JSONB,
+
+    -- Auditoria
+    created_by UUID,
+    updated_by UUID,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW()
+);
+
+-- Indices para tool_loans
+CREATE INDEX idx_tool_loans_tenant ON assets.tool_loans(tenant_id);
+CREATE INDEX idx_tool_loans_tool ON assets.tool_loans(tenant_id, tool_id);
+CREATE INDEX idx_tool_loans_employee ON assets.tool_loans(tenant_id, employee_id);
+CREATE INDEX idx_tool_loans_status ON assets.tool_loans(tenant_id, status);
+CREATE INDEX idx_tool_loans_origen ON assets.tool_loans(tenant_id, fraccionamiento_origen_id);
+CREATE INDEX idx_tool_loans_destino ON assets.tool_loans(tenant_id, fraccionamiento_destino_id);
+CREATE INDEX idx_tool_loans_active ON assets.tool_loans(tenant_id, status) WHERE status = 'active';
+CREATE INDEX idx_tool_loans_overdue ON assets.tool_loans(tenant_id, expected_return_date)
+    WHERE status = 'active' AND expected_return_date < CURRENT_DATE;
+
+ALTER TABLE assets.tool_loans ENABLE ROW LEVEL SECURITY;
+
+CREATE TRIGGER trg_tool_loans_updated_at
+    BEFORE UPDATE ON assets.tool_loans
+    FOR EACH ROW EXECUTE FUNCTION assets.set_updated_at();
+
+-- ============================================================================
+-- GAP-003: DEPRECIACION DE ACTIVOS (2026-02-04)
+-- ============================================================================
+
+-- Enum para metodo de depreciacion
+CREATE TYPE assets.depreciation_method AS ENUM (
+    'straight_line',      -- Linea recta
+    'declining_balance',  -- Saldo decreciente
+    'double_declining',   -- Doble saldo decreciente
+    'sum_of_years',       -- Suma de digitos de los anos
+    'units_of_production' -- Unidades de produccion
+);
+
+-- ----------------------------------------------------------------------------
+-- 13. Programacion de Depreciacion
+-- Configuracion de depreciacion para cada activo
+-- ----------------------------------------------------------------------------
+CREATE TABLE assets.depreciation_schedule (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- Activo
+    asset_id UUID NOT NULL REFERENCES assets.assets(id),
+
+    -- Tipo de activo
+    asset_type VARCHAR(20) NOT NULL, -- equipment, machinery, vehicle, tool
+
+    -- Metodo de depreciacion
+    method assets.depreciation_method NOT NULL DEFAULT 'straight_line',
+
+    -- Valores
+    original_value DECIMAL(18,2) NOT NULL,
+    salvage_value DECIMAL(18,2) DEFAULT 0,
+    depreciable_amount DECIMAL(18,2) GENERATED ALWAYS AS
+        (original_value - COALESCE(salvage_value, 0)) STORED,
+
+    -- Vida util
+    useful_life_months INTEGER NOT NULL,
+    useful_life_units INTEGER, -- Para units_of_production
+
+    -- Depreciacion mensual calculada (para straight_line)
+    monthly_depreciation DECIMAL(12,2) GENERATED ALWAYS AS
+        (CASE WHEN useful_life_months > 0
+            THEN (original_value - COALESCE(salvage_value, 0)) / useful_life_months
+            ELSE 0 END) STORED,
+
+    -- Fechas
+    depreciation_start_date DATE NOT NULL,
+    depreciation_end_date DATE,
+
+    -- Estado actual
+    accumulated_depreciation DECIMAL(18,2) DEFAULT 0,
+    current_book_value DECIMAL(18,2),
+    last_entry_date DATE,
+
+    -- Estado
+    is_active BOOLEAN NOT NULL DEFAULT TRUE,
+    is_fully_depreciated BOOLEAN NOT NULL DEFAULT FALSE,
+
+    -- Notas
+    notes TEXT,
+    metadata JSONB,
+
+    -- Auditoria
+    created_by UUID,
+    updated_by UUID,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+
+    CONSTRAINT uq_depreciation_schedule_asset UNIQUE (tenant_id, asset_id)
+);
+
+-- ----------------------------------------------------------------------------
+-- 14. Entradas de Depreciacion
+-- Registro mensual de depreciacion aplicada
+-- ----------------------------------------------------------------------------
+CREATE TABLE assets.depreciation_entries (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- Programacion
+    schedule_id UUID NOT NULL REFERENCES assets.depreciation_schedule(id) ON DELETE CASCADE,
+
+    -- Periodo
+    period_date DATE NOT NULL, -- Primer dia del mes
+    fiscal_year INTEGER NOT NULL,
+    fiscal_month INTEGER NOT NULL,
+
+    -- Valores
+    depreciation_amount DECIMAL(12,2) NOT NULL,
+    accumulated_depreciation DECIMAL(18,2) NOT NULL,
+    book_value DECIMAL(18,2) NOT NULL,
+
+    -- Para units_of_production
+    units_used INTEGER,
+
+    -- Contabilidad
+    journal_entry_id UUID,
+    is_posted BOOLEAN DEFAULT FALSE,
+    posted_at TIMESTAMPTZ,
+    posted_by UUID,
+
+    -- Estado
+    status VARCHAR(20) NOT NULL DEFAULT 'draft', -- draft, posted, reversed
+
+    -- Notas
+    notes TEXT,
+
+    -- Auditoria
+    created_by UUID,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+
+    CONSTRAINT uq_depreciation_entries_period UNIQUE (schedule_id, period_date)
+);
+
+-- Indices para depreciation_schedule
+CREATE INDEX idx_depreciation_schedule_tenant ON assets.depreciation_schedule(tenant_id);
+CREATE INDEX idx_depreciation_schedule_asset ON assets.depreciation_schedule(tenant_id, asset_id);
+CREATE INDEX idx_depreciation_schedule_active ON assets.depreciation_schedule(tenant_id, is_active) WHERE is_active = TRUE;
+CREATE INDEX idx_depreciation_schedule_not_depreciated ON assets.depreciation_schedule(tenant_id, is_fully_depreciated)
+    WHERE is_fully_depreciated = FALSE;
+
+-- Indices para depreciation_entries
+CREATE INDEX idx_depreciation_entries_tenant ON assets.depreciation_entries(tenant_id);
+CREATE INDEX idx_depreciation_entries_schedule ON assets.depreciation_entries(schedule_id);
+CREATE INDEX idx_depreciation_entries_period ON assets.depreciation_entries(tenant_id, period_date);
+CREATE INDEX idx_depreciation_entries_fiscal ON assets.depreciation_entries(tenant_id, fiscal_year, fiscal_month);
+CREATE INDEX idx_depreciation_entries_pending ON assets.depreciation_entries(tenant_id, status) WHERE status = 'draft';
+
+ALTER TABLE assets.depreciation_schedule ENABLE ROW LEVEL SECURITY;
+ALTER TABLE assets.depreciation_entries ENABLE ROW LEVEL SECURITY;
+
+CREATE TRIGGER trg_depreciation_schedule_updated_at
+    BEFORE UPDATE ON assets.depreciation_schedule
+    FOR EACH ROW EXECUTE FUNCTION assets.set_updated_at();
+
+CREATE TRIGGER trg_depreciation_entries_updated_at
+    BEFORE UPDATE ON assets.depreciation_entries
+    FOR EACH ROW EXECUTE FUNCTION assets.set_updated_at();
+
+-- ============================================================================
+-- FUNCION: Calcular depreciacion mensual
+-- ============================================================================
+CREATE OR REPLACE FUNCTION assets.calculate_monthly_depreciation(
+    p_schedule_id UUID,
+    p_period_date DATE
+)
+RETURNS DECIMAL(12,2) AS $$
+DECLARE
+    v_schedule RECORD;
+    v_months_elapsed INTEGER;
+    v_depreciation DECIMAL(12,2);
+BEGIN
+    SELECT * INTO v_schedule
+    FROM assets.depreciation_schedule
+    WHERE id = p_schedule_id AND is_active = TRUE;
+
+    IF NOT FOUND THEN
+        RETURN 0;
+    END IF;
+
+    -- Calcular meses transcurridos
+    v_months_elapsed := (
+        EXTRACT(YEAR FROM p_period_date) * 12 + EXTRACT(MONTH FROM p_period_date)
+    ) - (
+        EXTRACT(YEAR FROM v_schedule.depreciation_start_date) * 12 + EXTRACT(MONTH FROM v_schedule.depreciation_start_date)
+    );
+
+    -- Si ya esta completamente depreciado
+    IF v_schedule.accumulated_depreciation >= v_schedule.depreciable_amount THEN
+        RETURN 0;
+    END IF;
+
+    -- Calcular segun metodo
+    CASE v_schedule.method
+        WHEN 'straight_line' THEN
+            v_depreciation := v_schedule.monthly_depreciation;
+        WHEN 'declining_balance' THEN
+            v_depreciation := (v_schedule.original_value - v_schedule.accumulated_depreciation) *
+                (1.0 / v_schedule.useful_life_months) * 2;
+        ELSE
+            v_depreciation := v_schedule.monthly_depreciation;
+    END CASE;
+
+    -- No depreciar mas del valor depreciable restante
+    IF (v_schedule.accumulated_depreciation + v_depreciation) > v_schedule.depreciable_amount THEN
+        v_depreciation := v_schedule.depreciable_amount - v_schedule.accumulated_depreciation;
+    END IF;
+
+    RETURN COALESCE(v_depreciation, 0);
+END;
+$$ LANGUAGE plpgsql;
+
 -- ============================================================================
 -- COMENTARIOS DE DOCUMENTACION
 -- ============================================================================
@@ -958,6 +1239,9 @@ COMMENT ON TABLE assets.maintenance_history IS 'Historial de mantenimientos real
 COMMENT ON TABLE assets.asset_costs IS 'Costos de operacion y mantenimiento de activos';
 COMMENT ON TABLE assets.asset_locations IS 'Historial de ubicaciones GPS de activos';
 COMMENT ON TABLE assets.fuel_logs IS 'Registro de cargas de combustible';
+COMMENT ON TABLE assets.tool_loans IS 'Prestamos de herramientas entre obras/empleados (GAP-002)';
+COMMENT ON TABLE assets.depreciation_schedule IS 'Configuracion de depreciacion por activo (GAP-003)';
+COMMENT ON TABLE assets.depreciation_entries IS 'Entradas mensuales de depreciacion (GAP-003)';
 
 -- ============================================================================
 -- FIN DEL SCRIPT

schemas/12-analytics-kpis-ddl.sql

@@ -0,0 +1,274 @@
+-- ============================================================================
+-- 12-analytics-kpis-ddl.sql
+-- Schema: reports (extension)
+-- ERP Construccion - KPIs Configurables (GAP-001)
+-- ============================================================================
+-- Descripcion: Configuracion dinamica de KPIs incluyendo:
+--   - Definicion de KPIs con formulas configurables
+--   - Valores calculados historicos
+--   - Umbrales y semaforizacion
+-- ============================================================================
+-- Autor: Claude-Especialista-BD
+-- Fecha: 2026-02-04
+-- Version: 1.0.0
+-- Tarea: TASK-2026-02-03-ANALISIS-MODELADO-INTEGRAL / GAP-001
+-- ============================================================================
+
+-- Usar schema reports existente
+-- CREATE SCHEMA IF NOT EXISTS reports;
+
+-- ============================================================================
+-- TABLAS
+-- ============================================================================
+
+-- ----------------------------------------------------------------------------
+-- 1. Configuracion de KPIs
+-- Permite definir KPIs dinamicos con formulas configurables
+-- ----------------------------------------------------------------------------
+CREATE TABLE IF NOT EXISTS reports.kpis_config (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- Identificacion
+    code VARCHAR(50) NOT NULL,
+    name VARCHAR(200) NOT NULL,
+    description TEXT,
+
+    -- Clasificacion
+    category VARCHAR(50) NOT NULL, -- financial, progress, quality, hse, hr, inventory, operational
+    module VARCHAR(50) NOT NULL,   -- MAI-006, MAE-014, etc.
+
+    -- Formula de calculo
+    formula TEXT NOT NULL,         -- SQL o expresion matematica
+    formula_type VARCHAR(20) NOT NULL DEFAULT 'sql', -- sql, expression, function
+    query_function VARCHAR(255),   -- Nombre de funcion PL/pgSQL si aplica
+
+    -- Parametros de la formula
+    parameters_schema JSONB DEFAULT '{}',
+
+    -- Unidad y formato
+    unit VARCHAR(20),              -- %, $, hrs, dias, etc.
+    decimal_places INTEGER DEFAULT 2,
+    format_pattern VARCHAR(50),    -- Patron de formato para display
+
+    -- Umbrales de semaforizacion
+    target_value DECIMAL(18,4),
+    threshold_green DECIMAL(18,4), -- Valor >= este es verde
+    threshold_yellow DECIMAL(18,4), -- Valor >= este es amarillo, < es rojo
+    invert_colors BOOLEAN DEFAULT FALSE, -- TRUE si menor es mejor
+
+    -- Frecuencia de calculo
+    calculation_frequency VARCHAR(20) DEFAULT 'daily', -- realtime, hourly, daily, weekly, monthly
+
+    -- Visualizacion
+    display_order INTEGER DEFAULT 0,
+    icon VARCHAR(50),
+    color VARCHAR(20),
+
+    -- Estado
+    is_active BOOLEAN NOT NULL DEFAULT TRUE,
+    is_system BOOLEAN NOT NULL DEFAULT FALSE, -- TRUE = no editable por usuario
+
+    -- Metadatos
+    metadata JSONB,
+
+    -- Auditoria
+    created_by UUID,
+    updated_by UUID,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    deleted_at TIMESTAMPTZ,
+
+    CONSTRAINT uq_kpis_config_tenant_code UNIQUE (tenant_id, code)
+);
+
+-- ----------------------------------------------------------------------------
+-- 2. Valores Calculados de KPIs
+-- Almacena los valores calculados periodicamente
+-- ----------------------------------------------------------------------------
+CREATE TABLE IF NOT EXISTS reports.kpis_values (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- KPI
+    kpi_id UUID NOT NULL REFERENCES reports.kpis_config(id) ON DELETE CASCADE,
+
+    -- Periodo
+    period_start DATE NOT NULL,
+    period_end DATE NOT NULL,
+    period_type VARCHAR(20) NOT NULL DEFAULT 'daily', -- daily, weekly, monthly, quarterly, yearly
+
+    -- Contexto opcional
+    project_id UUID,           -- Fraccionamiento/Obra especifica
+    department_id UUID,        -- Departamento especifico
+
+    -- Valor calculado
+    value DECIMAL(18,4) NOT NULL,
+    previous_value DECIMAL(18,4),
+
+    -- Comparacion con objetivo
+    target_value DECIMAL(18,4),
+    variance_value DECIMAL(18,4),     -- value - target_value
+    variance_percentage DECIMAL(8,2), -- ((value - target) / target) * 100
+
+    -- Semaforizacion calculada
+    status VARCHAR(10), -- green, yellow, red
+    is_on_target BOOLEAN,
+
+    -- Tendencia
+    trend_direction VARCHAR(10), -- up, down, stable
+    change_percentage DECIMAL(8,2),
+
+    -- Desglose
+    breakdown JSONB, -- Datos adicionales de calculo
+
+    -- Calculo
+    calculated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    calculation_duration_ms INTEGER,
+    calculation_error TEXT,
+
+    -- Auditoria
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW()
+);
+
+-- ============================================================================
+-- INDICES
+-- ============================================================================
+
+-- KPIs Config
+CREATE INDEX IF NOT EXISTS idx_kpis_config_tenant ON reports.kpis_config(tenant_id);
+CREATE INDEX IF NOT EXISTS idx_kpis_config_tenant_category ON reports.kpis_config(tenant_id, category);
+CREATE INDEX IF NOT EXISTS idx_kpis_config_tenant_module ON reports.kpis_config(tenant_id, module);
+CREATE INDEX IF NOT EXISTS idx_kpis_config_active ON reports.kpis_config(tenant_id, is_active) WHERE is_active = TRUE;
+
+-- KPIs Values
+CREATE INDEX IF NOT EXISTS idx_kpis_values_tenant ON reports.kpis_values(tenant_id);
+CREATE INDEX IF NOT EXISTS idx_kpis_values_kpi ON reports.kpis_values(kpi_id);
+CREATE INDEX IF NOT EXISTS idx_kpis_values_period ON reports.kpis_values(tenant_id, period_start, period_end);
+CREATE INDEX IF NOT EXISTS idx_kpis_values_kpi_period ON reports.kpis_values(kpi_id, period_start DESC);
+CREATE INDEX IF NOT EXISTS idx_kpis_values_project ON reports.kpis_values(tenant_id, project_id) WHERE project_id IS NOT NULL;
+CREATE INDEX IF NOT EXISTS idx_kpis_values_calculated ON reports.kpis_values(calculated_at DESC);
+
+-- ============================================================================
+-- ROW LEVEL SECURITY (RLS)
+-- ============================================================================
+
+ALTER TABLE reports.kpis_config ENABLE ROW LEVEL SECURITY;
+ALTER TABLE reports.kpis_values ENABLE ROW LEVEL SECURITY;
+
+-- ============================================================================
+-- TRIGGERS DE AUDITORIA
+-- ============================================================================
+
+CREATE OR REPLACE FUNCTION reports.set_kpis_updated_at()
+RETURNS TRIGGER AS $$
+BEGIN
+    NEW.updated_at = NOW();
+    RETURN NEW;
+END;
+$$ LANGUAGE plpgsql;
+
+DROP TRIGGER IF EXISTS trg_kpis_config_updated_at ON reports.kpis_config;
+CREATE TRIGGER trg_kpis_config_updated_at
+    BEFORE UPDATE ON reports.kpis_config
+    FOR EACH ROW EXECUTE FUNCTION reports.set_kpis_updated_at();
+
+-- ============================================================================
+-- FUNCIONES AUXILIARES
+-- ============================================================================
+
+-- Funcion para calcular un KPI especifico
+CREATE OR REPLACE FUNCTION reports.calculate_kpi(
+    p_kpi_id UUID,
+    p_tenant_id UUID,
+    p_period_start DATE,
+    p_period_end DATE,
+    p_project_id UUID DEFAULT NULL
+)
+RETURNS DECIMAL(18,4) AS $$
+DECLARE
+    v_kpi RECORD;
+    v_result DECIMAL(18,4);
+BEGIN
+    -- Obtener configuracion del KPI
+    SELECT * INTO v_kpi
+    FROM reports.kpis_config
+    WHERE id = p_kpi_id AND tenant_id = p_tenant_id AND is_active = TRUE;
+
+    IF NOT FOUND THEN
+        RAISE EXCEPTION 'KPI not found or inactive: %', p_kpi_id;
+    END IF;
+
+    -- Si es una funcion, ejecutarla
+    IF v_kpi.formula_type = 'function' AND v_kpi.query_function IS NOT NULL THEN
+        EXECUTE format('SELECT %s($1, $2, $3, $4)', v_kpi.query_function)
+        INTO v_result
+        USING p_tenant_id, p_period_start, p_period_end, p_project_id;
+    ELSE
+        -- Ejecutar formula SQL directamente (con cuidado de seguridad)
+        -- En produccion esto debe ser mas restrictivo
+        EXECUTE v_kpi.formula
+        INTO v_result
+        USING p_tenant_id, p_period_start, p_period_end, p_project_id;
+    END IF;
+
+    RETURN v_result;
+EXCEPTION
+    WHEN OTHERS THEN
+        RAISE WARNING 'Error calculating KPI %: %', p_kpi_id, SQLERRM;
+        RETURN NULL;
+END;
+$$ LANGUAGE plpgsql;
+
+-- Funcion para determinar color de semaforo
+CREATE OR REPLACE FUNCTION reports.get_kpi_status(
+    p_value DECIMAL(18,4),
+    p_threshold_green DECIMAL(18,4),
+    p_threshold_yellow DECIMAL(18,4),
+    p_invert_colors BOOLEAN DEFAULT FALSE
+)
+RETURNS VARCHAR(10) AS $$
+BEGIN
+    IF p_threshold_green IS NULL OR p_threshold_yellow IS NULL THEN
+        RETURN NULL;
+    END IF;
+
+    IF p_invert_colors THEN
+        -- Menor es mejor
+        IF p_value <= p_threshold_green THEN
+            RETURN 'green';
+        ELSIF p_value <= p_threshold_yellow THEN
+            RETURN 'yellow';
+        ELSE
+            RETURN 'red';
+        END IF;
+    ELSE
+        -- Mayor es mejor
+        IF p_value >= p_threshold_green THEN
+            RETURN 'green';
+        ELSIF p_value >= p_threshold_yellow THEN
+            RETURN 'yellow';
+        ELSE
+            RETURN 'red';
+        END IF;
+    END IF;
+END;
+$$ LANGUAGE plpgsql IMMUTABLE;
+
+-- ============================================================================
+-- COMENTARIOS DE DOCUMENTACION
+-- ============================================================================
+
+COMMENT ON TABLE reports.kpis_config IS 'Configuracion de KPIs dinamicos con formulas (GAP-001)';
+COMMENT ON COLUMN reports.kpis_config.formula IS 'Formula SQL o expresion para calcular el KPI';
+COMMENT ON COLUMN reports.kpis_config.threshold_green IS 'Umbral para status verde';
+COMMENT ON COLUMN reports.kpis_config.threshold_yellow IS 'Umbral para status amarillo';
+COMMENT ON COLUMN reports.kpis_config.invert_colors IS 'TRUE si valores menores son mejores';
+
+COMMENT ON TABLE reports.kpis_values IS 'Valores calculados historicos de KPIs (GAP-001)';
+COMMENT ON COLUMN reports.kpis_values.variance_value IS 'Diferencia absoluta: value - target';
+COMMENT ON COLUMN reports.kpis_values.variance_percentage IS 'Diferencia porcentual respecto al target';
+
+-- ============================================================================
+-- FIN DEL SCRIPT
+-- ============================================================================