Apply Industry Template

Apply the company's industry chart template to one fiscal year's chart (accountant).

The explicit recovery for a chart that predates its industry (ZET-157) or that cannot post to both sides (ZET-262). Existing rows are never renamed or re-categorized; only absent codes are seeded. The AR revenue default is re-pointed only when it is unset or still the untouched base default, and only once every open year's chart carries a usable target row (the setting is company-wide).

scope selects what is applied:

• "overlay" (default) — the industry overlay's own accounts (3400/4400/1280 for services, and so on). 422 when the company has no industry or its industry resolves to the base chart — checked before the year resolves, so it wins over 404. This scope seeds the overlay's own rows, which do include balance-sheet accounts — 1280/1700 for IT, 1200 for trade, 1600/2451 for real estate.
• "template" — the resolved template's profit-and-loss accounts only, base included, and no balance-sheet rows at all. Use this when the chart has no revenue or no expense account — the usual cause is onboarding from a balance sheet (a Schlussbilanz contains no P&L account by definition), and it is the supported way to get the base chart's P&L onto an existing company. A company with no industry, or one that resolves to the base chart, is accepted on this scope, and only on this scope. Every absent P&L row is seeded, both sides — this is an explicit, accountant-invoked call, unlike the onboarding create's completion, which seeds only the side the chart is actually missing.

Control accounts (AR/AP/bank/suspense/VAT/opening balance) are never seeded by either scope — their designation is owned by the control-marking service, and a bare row seeded here would be an unmarked AR/AP/VAT account. 404 unknown fiscal year; 409 closed year or empty (mid-onboarding) chart.