after refactor cleanup

DiunaBI.Plugins.Morska/DiunaBI.Plugins.Morska.csproj

@@ -0,0 +1,17 @@
+<Project Sdk="Microsoft.NET.Sdk">
+  <PropertyGroup>
+    <TargetFramework>net10.0</TargetFramework>
+    <ImplicitUsings>enable</ImplicitUsings>
+    <Nullable>enable</Nullable>
+  </PropertyGroup>
+
+  <ItemGroup>
+    <PackageReference Include="Microsoft.Extensions.Logging" Version="10.0.0" />
+    <PackageReference Include="Google.Apis.Sheets.v4" Version="1.68.0.3525" />
+  </ItemGroup>
+
+  <ItemGroup>
+      <ProjectReference Include="..\DiunaBI.Domain\DiunaBI.Domain.csproj" />
+      <ProjectReference Include="..\DiunaBI.Infrastructure\DiunaBI.Infrastructure.csproj" />
+  </ItemGroup>
+</Project>

DiunaBI.Plugins.Morska/Exporters/MorskaBaseExporter.cs

@@ -0,0 +1,11 @@
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Interfaces;
+
+namespace DiunaBI.Plugins.Morska.Exporters;
+
+public abstract class MorskaBaseExporter : IDataExporter
+{
+    public abstract string ExporterType { get; }
+    public virtual bool CanExport(string exporterType) => ExporterType == exporterType;
+    public abstract void Export(Layer layer);
+}

DiunaBI.Plugins.Morska/Exporters/googleSheet.export.cs

@@ -0,0 +1,125 @@
+using System.Globalization;
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Services;
+using Google.Apis.Sheets.v4;
+using Google.Apis.Sheets.v4.Data;
+using Microsoft.Extensions.Configuration;
+
+namespace DiunaBI.Plugins.Morska.Exporters;
+
+public class GoogleSheetExport : MorskaBaseExporter
+{
+    public override string ExporterType => "GoogleSheet";
+    private readonly GoogleDriveHelper _googleDriveHelper;
+    private readonly SpreadsheetsResource.ValuesResource _googleSheetValues;
+    private readonly IConfiguration _configuration;
+    public GoogleSheetExport(
+        GoogleDriveHelper googleDriveHelper,
+        SpreadsheetsResource.ValuesResource googleSheetValues,
+        IConfiguration configuration)
+    {
+        _googleDriveHelper = googleDriveHelper;
+        _googleSheetValues = googleSheetValues;
+        _configuration = configuration;
+    }
+    public override void Export(Layer layer)
+    {
+        if (_googleDriveHelper.Service is null)
+        {
+            throw new Exception("Google Drive API not initialized");
+        }
+        try
+        {
+
+            var data = new List<IList<object>> { new List<object> { layer.Name! } };
+
+            switch (layer.Type)
+            {
+                case LayerType.Import:
+                    {
+                        data.Add(new List<object> { "Code", "Value1" });
+                        data.AddRange(layer.Records!.Select(record => new List<object> { record.Code!, record.Value1! }));
+                        break;
+                    }
+                case LayerType.Administration:
+                    {
+                        data.Add(new List<object> { "Code", "Desc1" });
+                        data.AddRange(layer.Records!.Select(record => new List<object> { record.Code!, record.Desc1! }));
+                        break;
+                    }
+                case LayerType.Processed:
+                    {
+                        data.Add(new List<object> { "Code", "Value1", "Value2", "Value3", "Value3",
+                        "Value5", "Value6", "Value7", "Value8", "Value9", "Value10",
+                        "Value11", "Value12", "Value13", "Value14", "Value15", "Value16",
+                        "Value17", "Value18", "Value19", "Value20", "Value21", "Value22",
+                        "Value23", "Value24", "Value25", "Value26", "Value27", "Value28",
+                        "Value29", "Value30", "Value31", "Value32"});
+
+                        data.AddRange(layer.Records!.Select(record => new List<object>
+                    {
+                        record.Code!,
+                        record.Value1!,
+                        record.Value2!,
+                        record.Value3!,
+                        record.Value4!,
+                        record.Value5!,
+                        record.Value6!,
+                        record.Value7!,
+                        record.Value8!,
+                        record.Value9!,
+                        record.Value10!,
+                        record.Value11!,
+                        record.Value12!,
+                        record.Value13!,
+                        record.Value14!,
+                        record.Value15!,
+                        record.Value16!,
+                        record.Value17!,
+                        record.Value18!,
+                        record.Value19!,
+                        record.Value20!,
+                        record.Value21!,
+                        record.Value22!,
+                        record.Value23!,
+                        record.Value24!,
+                        record.Value25!,
+                        record.Value26!,
+                        record.Value27!,
+                        record.Value28!,
+                        record.Value29!,
+                        record.Value30!,
+                        record.Value31!,
+                        record.Value32!
+                    }));
+                        break;
+                    }
+                default:
+                    throw new Exception("Wrong LayerType");
+            }
+
+            var body = new Google.Apis.Drive.v3.Data.File
+            {
+                Name = $"{DateTime.Now.ToString(new CultureInfo("pl-PL"))}",
+                MimeType = "application/vnd.google-apps.spreadsheet",
+                Parents = new List<string?> { _configuration["exportDirectory"] }
+            };
+            var request = _googleDriveHelper.Service.Files.Create(body);
+            var file = request.Execute();
+
+            var sheetId = file.Id;
+            var range = $"Sheet1!A1:AG${data.Count}";
+
+            var valueRange = new ValueRange { Values = data };
+
+            var updateRequest = _googleSheetValues.Update(valueRange, sheetId, range);
+            updateRequest.ValueInputOption = SpreadsheetsResource.ValuesResource.UpdateRequest.ValueInputOptionEnum.RAW;
+            updateRequest.Execute();
+
+        }
+        catch (Exception e)
+        {
+            Console.WriteLine(e.ToString());
+        }
+    }
+}

DiunaBI.Plugins.Morska/Importers/MorskaBaseImporter.cs

@@ -0,0 +1,13 @@
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Interfaces;
+
+namespace DiunaBI.Plugins.Morska.Importers;
+
+public abstract class MorskaBaseImporter : IDataImporter
+{
+    public abstract string ImporterType { get; }
+    
+    public virtual bool CanImport(string importerType) => ImporterType == importerType;
+    
+    public abstract void Import(Layer importWorker); 
+}

DiunaBI.Plugins.Morska/Importers/MorskaD1Importer.cs

@@ -0,0 +1,415 @@
+using System.Globalization;
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using Google.Apis.Sheets.v4;
+using Microsoft.Extensions.Logging;
+using Microsoft.EntityFrameworkCore;
+
+
+namespace DiunaBI.Plugins.Morska.Importers;
+
+public class MorskaD1Importer : MorskaBaseImporter
+{
+    public override string ImporterType => "Morska.Import.D1";
+
+    private readonly AppDbContext _db;
+    private readonly SpreadsheetsResource.ValuesResource _googleSheetValues;
+    private readonly ILogger<MorskaD1Importer> _logger;
+
+    // Configuration properties
+    private string? SheetId { get; set; }
+    private string? SheetTabName { get; set; }
+    private string? DataRange { get; set; }
+    private string? ImportYear { get; set; }
+    private string? ImportMonth { get; set; }
+    private string? ImportName { get; set; }
+    private DateTime? StartDate { get; set; }
+    private DateTime? EndDate { get; set; }
+    private bool IsEnabled { get; set; }
+
+    // Cache for sheet data
+    private IList<IList<object>>? _cachedSheetData;
+    private string? _cachedDataKey;
+
+    public MorskaD1Importer(
+        AppDbContext db,
+        SpreadsheetsResource.ValuesResource googleSheetValues,
+        ILogger<MorskaD1Importer> logger)
+    {
+        _db = db;
+        _googleSheetValues = googleSheetValues;
+        _logger = logger;
+    }
+
+    public override void Import(Layer importWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ImporterType}: Starting import for {ImportWorkerName} ({ImportWorkerId})", 
+                ImporterType, importWorker.Name, importWorker.Id);
+            
+            _cachedSheetData = null;
+            _cachedDataKey = null;
+
+            LoadConfiguration(importWorker);
+            
+            if (!ShouldPerformImport(importWorker))
+            {
+                _logger.LogInformation("{ImporterType}: Import not needed for {ImportWorkerName}", 
+                    ImporterType, importWorker.Name);
+                return;
+            }
+
+            ValidateConfiguration();
+
+            PerformImport(importWorker);
+            
+            _logger.LogInformation("{ImporterType}: Successfully completed import for {ImportWorkerName}", 
+                ImporterType, importWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ImporterType}: Failed to import {ImportWorkerName} ({ImportWorkerId})", 
+                ImporterType, importWorker.Name, importWorker.Id);
+            throw;
+        }
+        finally
+        {
+            _cachedSheetData = null;
+            _cachedDataKey = null;
+        }
+    }
+    
+    private IList<IList<object>>? GetSheetData()
+    {
+        var currentDataKey = $"{SheetId}#{SheetTabName}#{DataRange}";
+        
+        if (_cachedSheetData != null && _cachedDataKey == currentDataKey)
+        {
+            _logger.LogDebug("{ImporterType}: Using cached sheet data for {DataKey}",
+                ImporterType, currentDataKey);
+            return _cachedSheetData;
+        }
+
+        try
+        {
+            _logger.LogDebug("{ImporterType}: Fetching data from Google Sheets API for {DataKey}",
+                ImporterType, currentDataKey);
+
+            var dataRangeResponse = _googleSheetValues.Get(SheetId!, $"{SheetTabName}!{DataRange}").Execute();
+            _cachedSheetData = dataRangeResponse.Values;
+            _cachedDataKey = currentDataKey;
+
+            _logger.LogDebug("{ImporterType}: Cached {RowCount} rows from Google Sheet",
+                ImporterType, _cachedSheetData?.Count ?? 0);
+
+            return _cachedSheetData;
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ImporterType}: Error fetching data from Google Sheet {SheetId}",
+                ImporterType, SheetId);
+            throw;
+        }
+    }
+
+    private void LoadConfiguration(Layer importWorker)
+    {
+        if (importWorker.Records == null) return;
+
+        SheetId = GetRecordValue(importWorker.Records, "SheetId");
+        SheetTabName = GetRecordValue(importWorker.Records, "SheetTabName");
+        DataRange = GetRecordValue(importWorker.Records, "DataRange");
+        ImportYear = GetRecordValue(importWorker.Records, "ImportYear");
+        ImportMonth = GetRecordValue(importWorker.Records, "ImportMonth");
+        ImportName = GetRecordValue(importWorker.Records, "ImportName");
+        IsEnabled = GetRecordValue(importWorker.Records, "IsEnabled") == "True";
+
+        var startDateStr = GetRecordValue(importWorker.Records, "StartDate");
+        if (startDateStr != null && DateTime.TryParseExact(startDateStr, "yyyy.MM.dd", null, DateTimeStyles.None, out var startDate))
+        {
+            StartDate = startDate;
+        }
+
+        var endDateStr = GetRecordValue(importWorker.Records, "EndDate");
+        if (endDateStr != null && DateTime.TryParseExact(endDateStr, "yyyy.MM.dd", null, DateTimeStyles.None, out var endDate))
+        {
+            EndDate = endDate;
+        }
+
+        _logger.LogDebug("{ImporterType}: Configuration loaded for {ImportWorkerName}", 
+            ImporterType, importWorker.Name);
+    }
+
+    private bool ShouldPerformImport(Layer importWorker)
+    {
+        if (!IsEnabled)
+        {
+            _logger.LogDebug("{ImporterType}: Import disabled for {ImportWorkerName}", 
+                ImporterType, importWorker.Name);
+            return false;
+        }
+
+        if (StartDate.HasValue && EndDate.HasValue)
+        {
+            var now = DateTime.UtcNow.Date;
+            if (now >= StartDate.Value.Date && now <= EndDate.Value.Date)
+            {
+                _logger.LogDebug("{ImporterType}: Within date range, import needed for {ImportWorkerName}", 
+                    ImporterType, importWorker.Name);
+                return true;
+            }
+            
+            if (!IsImportedLayerUpToDate(importWorker))
+            {
+                _logger.LogDebug("{ImporterType}: Outside date range but layer is out of date, import needed for {ImportWorkerName}", 
+                    ImporterType, importWorker.Name);
+                return true;
+            }
+            
+            _logger.LogDebug("{ImporterType}: Outside date range and layer is up to date for {ImportWorkerName}", 
+                ImporterType, importWorker.Name);
+            return false;
+        }
+
+        return true;
+    }
+
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (string.IsNullOrEmpty(SheetId)) errors.Add("SheetId is required");
+        if (string.IsNullOrEmpty(SheetTabName)) errors.Add("SheetTabName is required");
+        if (string.IsNullOrEmpty(DataRange)) errors.Add("DataRange is required");
+        if (string.IsNullOrEmpty(ImportYear)) errors.Add("ImportYear is required");
+        if (string.IsNullOrEmpty(ImportMonth)) errors.Add("ImportMonth is required");
+        if (string.IsNullOrEmpty(ImportName)) errors.Add("ImportName is required");
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+    }
+
+    private bool IsImportedLayerUpToDate(Layer importWorker)
+    {
+        var newestLayer = _db.Layers
+            .Include(x => x.Records)
+            .Where(x => x.ParentId == importWorker.Id)
+            .OrderByDescending(x => x.CreatedAt)
+            .AsNoTracking()
+            .FirstOrDefault();
+
+        if (newestLayer == null)
+        {
+            _logger.LogDebug("{ImporterType}: No child layers found for {ImportWorkerName}, need to create new layer", 
+                ImporterType, importWorker.Name);
+            return false;
+        }
+
+        try
+        {
+            var data = GetSheetData();
+
+            if (data == null || data.Count < 2)
+            {
+                _logger.LogWarning("{ImporterType}: No data found in sheet for {ImportWorkerName}", 
+                    ImporterType, importWorker.Name);
+                return true;
+            }
+
+            var isUpToDate = true;
+
+            foreach (var row in data)
+            {
+                if (row.Count <= 1 || string.IsNullOrEmpty(row[0]?.ToString())) continue;
+
+                var code = row[0].ToString();
+                var record = newestLayer.Records?.FirstOrDefault(x => x.Code == code);
+                
+                if (record == null)
+                {
+                    _logger.LogDebug("{ImporterType}: Code {Code} not found in database for {ImportWorkerName}", 
+                        ImporterType, code, importWorker.Name);
+                    isUpToDate = false;
+                    continue;
+                }
+
+                // Check values 3-17 (Value1-Value15)
+                for (int i = 3; i <= 17 && i < row.Count; i++)
+                {
+                    var sheetValue = ParseValue(row[i]?.ToString());
+                    var dbValue = GetRecordValueByIndex(record, i - 2); // Value1 starts at index 3
+
+                    if (Math.Abs((sheetValue ?? 0) - (dbValue ?? 0)) >= 0.01)
+                    {
+                        _logger.LogDebug("{ImporterType}: Value mismatch for code {Code} at position {Position}: DB={DbValue}, Sheet={SheetValue}", 
+                            ImporterType, code, i - 2, dbValue, sheetValue);
+                        isUpToDate = false;
+                    }
+                }
+                // check also Desc1 from records (Value18 in GSheet)
+                if (row.Count <= 18) continue;
+                var sheetDesc1 = row[18]?.ToString();
+                var recordDesc1 = record.Desc1;
+                    
+                var normalizedSheetDesc1 = string.IsNullOrEmpty(sheetDesc1) ? null : sheetDesc1;
+                var normalizedRecordDesc1 = string.IsNullOrEmpty(recordDesc1) ? null : recordDesc1;
+
+                if (normalizedSheetDesc1 == normalizedRecordDesc1) continue;
+                _logger.LogDebug("{ImporterType}: Desc1 mismatch for code {Code}: DB={DbValue}, Sheet={SheetValue}", 
+                    ImporterType, code, normalizedRecordDesc1, normalizedSheetDesc1);
+                isUpToDate = false;
+            }
+
+            _logger.LogDebug("{ImporterType}: Layer {ImportWorkerName} is {Status}", 
+                ImporterType, importWorker.Name, isUpToDate ? "up to date" : "outdated");
+
+            return isUpToDate;
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ImporterType}: Error checking if layer {ImportWorkerName} is up to date", 
+                ImporterType, importWorker.Name);
+            throw;
+        }
+    }
+
+    private void PerformImport(Layer importWorker)
+    {
+        _logger.LogDebug("{ImporterType}: Importing from sheet {SheetId}, tab {SheetTabName}, range {DataRange}", 
+            ImporterType, SheetId, SheetTabName, DataRange);
+
+        var layer = new Layer
+        {
+            Id = Guid.NewGuid(),
+            Number = _db.Layers.Count() + 1,
+            ParentId = importWorker.Id,
+            Type = LayerType.Import,
+            CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+            ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+            CreatedAt = DateTime.UtcNow,
+            ModifiedAt = DateTime.UtcNow
+        };
+        layer.Name = $"L{layer.Number}-I-{ImportName}-{ImportYear}/{ImportMonth}-{DateTime.Now:yyyyMMddHHmm}";
+
+        try
+        {
+            var data = GetSheetData();
+
+            _logger.LogDebug("{ImporterType}: Using data with {RowCount} rows from cache", 
+                ImporterType, data?.Count ?? 0);
+
+            var newRecords = (from t in data
+                            where t.Count > 1 && !string.IsNullOrEmpty(t[0]?.ToString())
+                            select new Record
+                            {
+                                Id = Guid.NewGuid(),
+                                Code = t[0].ToString(),
+                                Value1 = IndexExists(t, 3) ? ParseValue(t[3]?.ToString()) : null,
+                                Value2 = IndexExists(t, 4) ? ParseValue(t[4]?.ToString()) : null,
+                                Value3 = IndexExists(t, 5) ? ParseValue(t[5]?.ToString()) : null,
+                                Value4 = IndexExists(t, 6) ? ParseValue(t[6]?.ToString()) : null,
+                                Value5 = IndexExists(t, 7) ? ParseValue(t[7]?.ToString()) : null,
+                                Value6 = IndexExists(t, 8) ? ParseValue(t[8]?.ToString()) : null,
+                                Value7 = IndexExists(t, 9) ? ParseValue(t[9]?.ToString()) : null,
+                                Value8 = IndexExists(t, 10) ? ParseValue(t[10]?.ToString()) : null,
+                                Value9 = IndexExists(t, 11) ? ParseValue(t[11]?.ToString()) : null,
+                                Value10 = IndexExists(t, 12) ? ParseValue(t[12]?.ToString()) : null,
+                                Value11 = IndexExists(t, 13) ? ParseValue(t[13]?.ToString()) : null,
+                                Value12 = IndexExists(t, 14) ? ParseValue(t[14]?.ToString()) : null,
+                                Value13 = IndexExists(t, 15) ? ParseValue(t[15]?.ToString()) : null,
+                                Value14 = IndexExists(t, 16) ? ParseValue(t[16]?.ToString()) : null,
+                                Value15 = IndexExists(t, 17) ? ParseValue(t[17]?.ToString()) : null,
+                                Desc1 = IndexExists(t, 18) ? t[18]?.ToString() : null,
+                                CreatedAt = DateTime.UtcNow,
+                                ModifiedAt = DateTime.UtcNow
+                            }).ToList();
+
+            _db.Layers.Add(layer);
+            SaveRecords(layer.Id, newRecords);
+            _db.SaveChanges();
+
+            _logger.LogInformation("{ImporterType}: Successfully imported {RecordCount} records for layer {LayerName} ({LayerId})", 
+                ImporterType, newRecords.Count, layer.Name, layer.Id);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ImporterType}: Error importing data from cached sheet data", ImporterType);
+            throw;
+        }
+    }
+
+    private double? ParseValue(string? value)
+    {
+        if (string.IsNullOrEmpty(value) || value == "#DIV/0!") return null;
+        value = new string(value.Where(c => char.IsDigit(c) || c == '.' || c == ',' || c == '-').ToArray());
+        try
+        {
+            double.TryParse(value, CultureInfo.GetCultureInfo("pl-PL"), out var result);
+            return result;
+        }
+        catch (FormatException e)
+        {
+            _logger.LogDebug("{ImporterType}: Failed to parse value '{Value}': {Error}", 
+                ImporterType, value, e.Message);
+            return null;
+        }
+    }
+
+    private bool IndexExists(IList<object> array, int index)
+    {
+        return array != null && index >= 0 && index < array.Count;
+    }
+
+    private double? GetRecordValueByIndex(Record record, int valueIndex)
+    {
+        return valueIndex switch
+        {
+            1 => record.Value1,
+            2 => record.Value2,
+            3 => record.Value3,
+            4 => record.Value4,
+            5 => record.Value5,
+            6 => record.Value6,
+            7 => record.Value7,
+            8 => record.Value8,
+            9 => record.Value9,
+            10 => record.Value10,
+            11 => record.Value11,
+            12 => record.Value12,
+            13 => record.Value13,
+            14 => record.Value14,
+            15 => record.Value15,
+            _ => null
+        };
+    }
+
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+        }
+
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ImporterType}: Saved {RecordCount} records for layer {LayerId}", 
+            ImporterType, records.Count, layerId);
+    }
+}

DiunaBI.Plugins.Morska/Importers/MorskaD3Importer.cs

@@ -0,0 +1,428 @@
+using System.Globalization;
+using System.Text;
+using System.Text.Json;
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using DiunaBI.Infrastructure.Services;
+using Microsoft.Extensions.Logging;
+using Microsoft.EntityFrameworkCore;
+using Google.Apis.Sheets.v4;
+using Google.Apis.Sheets.v4.Data;
+
+namespace DiunaBI.Plugins.Morska.Importers;
+
+public class MorskaD3Importer : MorskaBaseImporter
+{
+    public override string ImporterType => "Morska.Import.D3";
+
+    private readonly AppDbContext _db;
+    private readonly SpreadsheetsResource.ValuesResource _googleSheetValues;
+    private readonly ILogger<MorskaD3Importer> _logger;
+
+    // Configuration properties
+    private string? ImportYear { get; set; }
+    private string? ImportMonth { get; set; }
+    private string? ImportName { get; set; }
+    private string? ImportType { get; set; }
+    private string? SheetId { get; set; }
+    private bool IsEnabled { get; set; }
+
+    // Cached deserialized data
+    private List<Record>? _cachedRecords;
+    private string? _cachedDataInboxId;
+
+    public MorskaD3Importer(
+        AppDbContext db,
+        SpreadsheetsResource.ValuesResource googleSheetValues,
+        ILogger<MorskaD3Importer> logger)
+    {
+        _db = db;
+        _googleSheetValues = googleSheetValues;
+        _logger = logger;
+    }
+
+    public override void Import(Layer importWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ImporterType}: Starting import for {ImportWorkerName} ({ImportWorkerId})",
+                ImporterType, importWorker.Name, importWorker.Id);
+
+            // Clear cache at start
+            _cachedRecords = null;
+            _cachedDataInboxId = null;
+
+            LoadConfiguration(importWorker);
+
+            // Deserialize data early - right after LoadConfiguration
+            DeserializeDataInboxData();
+
+            if (!ShouldPerformImport(importWorker))
+            {
+                _logger.LogInformation("{ImporterType}: Import not needed for {ImportWorkerName}",
+                    ImporterType, importWorker.Name);
+                return;
+            }
+
+            ValidateConfiguration();
+
+            PerformImport(importWorker);
+
+            // Export to Google Sheets after successful import
+            ExportToGoogleSheets();
+
+            _logger.LogInformation("{ImporterType}: Successfully completed import for {ImportWorkerName}",
+                ImporterType, importWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ImporterType}: Failed to import {ImportWorkerName} ({ImportWorkerId})",
+                ImporterType, importWorker.Name, importWorker.Id);
+            throw;
+        }
+        finally
+        {
+            // Clear cache after import
+            _cachedRecords = null;
+            _cachedDataInboxId = null;
+        }
+    }
+
+    private void LoadConfiguration(Layer importWorker)
+    {
+        if (importWorker.Records == null) return;
+
+        ImportYear = GetRecordValue(importWorker.Records, "ImportYear");
+        ImportMonth = GetRecordValue(importWorker.Records, "ImportMonth");
+        ImportName = GetRecordValue(importWorker.Records, "ImportName");
+        ImportType = GetRecordValue(importWorker.Records, "ImportType");
+        SheetId = GetRecordValue(importWorker.Records, "SheetId");
+        IsEnabled = GetRecordValue(importWorker.Records, "IsEnabled") == "True";
+
+        _logger.LogDebug(
+            "{ImporterType}: Configuration loaded for {ImportWorkerName} - Type: {ImportType}, SheetId: {SheetId}",
+            ImporterType, importWorker.Name, ImportType, SheetId);
+    }
+
+    private void DeserializeDataInboxData()
+    {
+        var dataInbox = _db.DataInbox.OrderByDescending(x => x.CreatedAt).FirstOrDefault(x => x.Name == ImportType);
+        if (dataInbox == null)
+        {
+            throw new InvalidOperationException($"DataInbox not found for type: {ImportType}");
+        }
+
+        _logger.LogDebug("{ImporterType}: Found DataInbox {DataInboxId}, created at {CreatedAt}",
+            ImporterType, dataInbox.Id, dataInbox.CreatedAt);
+
+        try
+        {
+            var data = Convert.FromBase64String(dataInbox.Data);
+            var jsonString = Encoding.UTF8.GetString(data);
+
+            _logger.LogDebug("{ImporterType}: Decoded {DataSize} bytes from base64",
+                ImporterType, data.Length);
+
+            var records = JsonSerializer.Deserialize<List<Record>>(jsonString);
+            if (records == null)
+            {
+                throw new InvalidOperationException($"DataInbox.Data is empty for: {dataInbox.Name}");
+            }
+
+            _logger.LogDebug("{ImporterType}: Deserialized {RecordCount} records from JSON",
+                ImporterType, records.Count);
+
+            // Cache the deserialized data
+            _cachedRecords = records;
+            _cachedDataInboxId = dataInbox.Id.ToString();
+        }
+        catch (FormatException e)
+        {
+            _logger.LogError(e, "{ImporterType}: Invalid base64 data in DataInbox {DataInboxName}",
+                ImporterType, ImportType);
+            throw new InvalidOperationException($"Invalid base64 data in DataInbox: {ImportType}", e);
+        }
+        catch (JsonException e)
+        {
+            _logger.LogError(e, "{ImporterType}: Invalid JSON data in DataInbox {DataInboxName}",
+                ImporterType, ImportType);
+            throw new InvalidOperationException($"Invalid JSON data in DataInbox: {ImportType}", e);
+        }
+    }
+
+    private List<Record> GetFilteredRecords()
+    {
+        if (_cachedRecords == null)
+        {
+            throw new InvalidOperationException("Data has not been deserialized yet");
+        }
+
+        var filteredRecords = _cachedRecords.Where(x => x.Code!.StartsWith($"{ImportYear}{ImportMonth}")).ToList();
+        if (filteredRecords.Count == 0)
+        {
+            throw new InvalidOperationException($"No records found for period: {ImportYear}{ImportMonth}");
+        }
+
+        _logger.LogDebug("{ImporterType}: Filtered to {FilteredCount} records for period {Year}{Month}",
+            ImporterType, filteredRecords.Count, ImportYear, ImportMonth);
+
+        return filteredRecords;
+    }
+
+    private bool ShouldPerformImport(Layer importWorker)
+    {
+        if (!IsEnabled)
+        {
+            _logger.LogDebug("{ImporterType}: Import disabled for {ImportWorkerName}",
+                ImporterType, importWorker.Name);
+            return false;
+        }
+
+        var dataInbox = _db.DataInbox.OrderByDescending(x => x.CreatedAt).FirstOrDefault(x => x.Name == ImportType);
+        if (dataInbox == null)
+        {
+            _logger.LogDebug("{ImporterType}: No DataInbox found for type {ImportType}",
+                ImporterType, ImportType);
+            return false;
+        }
+        
+        // Check if imported layer is up to date
+        if (!IsImportedLayerUpToDate(importWorker))
+        {
+            _logger.LogDebug("{ImporterType}: Layer is out of date, import needed for {ImportWorkerName}",
+                ImporterType, importWorker.Name);
+            return true;
+        }
+
+        _logger.LogDebug("{ImporterType}: Layer is up to date for {ImportWorkerName}",
+            ImporterType, importWorker.Name);
+        return false;
+    }
+
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (string.IsNullOrEmpty(ImportYear)) errors.Add("ImportYear is required");
+        if (string.IsNullOrEmpty(ImportMonth)) errors.Add("ImportMonth is required");
+        if (string.IsNullOrEmpty(ImportName)) errors.Add("ImportName is required");
+        if (string.IsNullOrEmpty(ImportType)) errors.Add("ImportType is required");
+        if (string.IsNullOrEmpty(SheetId)) errors.Add("SheetId is required");
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+    }
+
+    private bool IsImportedLayerUpToDate(Layer importWorker)
+    {
+        var newestLayer = _db.Layers
+            .Include(x => x.Records)
+            .Where(x =>
+                x.ParentId == importWorker.Id
+                && x.Name!.Contains($"I-{ImportName}-{ImportYear}/{ImportMonth}"))
+            .OrderByDescending(x => x.CreatedAt)
+            .AsNoTracking()
+            .FirstOrDefault();
+
+        if (newestLayer == null)
+        {
+            _logger.LogDebug("{ImporterType}: No child layers found for {ImportWorkerName}, import needed",
+                ImporterType, importWorker.Name);
+            return false;
+        }
+
+        try
+        {
+            var currentRecords = GetFilteredRecords();
+
+            // Compare record counts first
+            if (newestLayer.Records?.Count != currentRecords.Count)
+            {
+                _logger.LogDebug("{ImporterType}: Record count mismatch - DB: {DbCount}, DataInbox: {DataCount}",
+                    ImporterType, newestLayer.Records?.Count ?? 0, currentRecords.Count);
+                return false;
+            }
+
+            // Compare individual records
+            foreach (var currentRecord in currentRecords)
+            {
+                var existingRecord = newestLayer.Records?.FirstOrDefault(x => x.Code == currentRecord.Code);
+                if (existingRecord == null)
+                {
+                    _logger.LogDebug("{ImporterType}: Record with code {Code} not found in existing layer",
+                        ImporterType, currentRecord.Code);
+                    return false;
+                }
+
+                // Compare all relevant fields
+                if (Math.Abs((existingRecord.Value1 ?? 0) - (currentRecord.Value1 ?? 0)) > 0.001 ||
+                    existingRecord.Desc1 != currentRecord.Desc1)
+                {
+                    _logger.LogDebug("{ImporterType}: Data difference found for code {Code}",
+                        ImporterType, currentRecord.Code);
+                    return false;
+                }
+            }
+
+            _logger.LogDebug("{ImporterType}: All records match, layer is up to date for {ImportWorkerName}",
+                ImporterType, importWorker.Name);
+            return true;
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ImporterType}: Error checking if layer {ImportWorkerName} is up to date",
+                ImporterType, importWorker.Name);
+            return false;
+        }
+    }
+
+    private void PerformImport(Layer importWorker)
+    {
+        _logger.LogDebug("{ImporterType}: Starting import for DataInbox type {ImportType}",
+            ImporterType, ImportType);
+
+        var filteredRecords = GetFilteredRecords();
+
+        // Prepare records for saving
+        var recordsToSave = filteredRecords.Select(x =>
+        {
+            x.Id = Guid.NewGuid();
+            x.CreatedAt = DateTime.UtcNow;
+            x.ModifiedAt = DateTime.UtcNow;
+            return x;
+        }).ToList();
+
+        var layer = new Layer
+        {
+            Id = Guid.NewGuid(),
+            Number = _db.Layers.Count() + 1,
+            ParentId = importWorker.Id,
+            Type = LayerType.Import,
+            CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+            ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+            CreatedAt = DateTime.UtcNow,
+            ModifiedAt = DateTime.UtcNow
+        };
+        layer.Name = $"L{layer.Number}-I-{ImportName}-{ImportYear}/{ImportMonth}-{DateTime.Now:yyyyMMddHHmm}";
+
+        _db.Layers.Add(layer);
+        SaveRecords(layer.Id, recordsToSave);
+        _db.SaveChanges();
+
+        _logger.LogInformation(
+            "{ImporterType}: Successfully imported {RecordCount} records for layer {LayerName} ({LayerId})",
+            ImporterType, recordsToSave.Count, layer.Name, layer.Id);
+    }
+
+    private void ExportToGoogleSheets()
+    {
+        if (string.IsNullOrEmpty(SheetId))
+        {
+            _logger.LogWarning("{ImporterType}: SheetId not configured, skipping Google Sheets export",
+                ImporterType);
+            return;
+        }
+
+        try
+        {
+            _logger.LogDebug("{ImporterType}: Starting Google Sheets export to {SheetId}",
+                ImporterType, SheetId);
+
+            var filteredRecords = GetFilteredRecords();
+            var sheetTabName = ProcessHelper.GetSheetName(int.Parse(ImportMonth!), int.Parse(ImportYear!));
+
+            _logger.LogDebug("{ImporterType}: Using sheet tab name: {SheetTabName}",
+                ImporterType, sheetTabName);
+
+            // Get current sheet data
+            var currentSheetData = _googleSheetValues.Get(SheetId!, $"{sheetTabName}!C7:D200").Execute();
+
+            var updateRequests = new List<ValueRange>();
+
+            for (var rowIndex = 0; rowIndex < 194; rowIndex++)
+            {
+                if (currentSheetData.Values == null || rowIndex >= currentSheetData.Values.Count)
+                    continue;
+
+                var existingRow = currentSheetData.Values[rowIndex];
+                if (existingRow.Count == 0 || string.IsNullOrEmpty(existingRow[0]?.ToString()))
+                    continue;
+
+                var accountCode = existingRow[0].ToString()!;
+                var matchingRecord = filteredRecords.FirstOrDefault(x => x.Desc1 == accountCode);
+                if (matchingRecord == null)
+                    continue;
+
+                var newValue = matchingRecord.Value1?.ToString(CultureInfo.GetCultureInfo("pl-PL")) ?? "0";
+                var existingValue = (existingRow.Count > 1 ? existingRow[1] : "")?.ToString();
+
+                if (existingValue != newValue)
+                {
+                    var range = $"{sheetTabName}!D{rowIndex + 7}";
+                    updateRequests.Add(new ValueRange
+                    {
+                        Range = range,
+                        Values = new List<IList<object>> { new List<object> { newValue } }
+                    });
+
+                    _logger.LogDebug("{ImporterType}: Scheduled update for {AccountCode} at {Range} with value {Value}",
+                        ImporterType, accountCode, range, newValue);
+                }
+            }
+
+            if (updateRequests.Count > 0)
+            {
+                var batchUpdate = new BatchUpdateValuesRequest
+                {
+                    Data = updateRequests,
+                    ValueInputOption = "USER_ENTERED"
+                };
+
+                _googleSheetValues.BatchUpdate(batchUpdate, SheetId!).Execute();
+
+                _logger.LogInformation("{ImporterType}: Updated {Count} cells in Google Sheet {SheetId}",
+                    ImporterType, updateRequests.Count, SheetId);
+            }
+            else
+            {
+                _logger.LogInformation("{ImporterType}: No changes to export to Google Sheet {SheetId}",
+                    ImporterType, SheetId);
+            }
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ImporterType}: Failed to export to Google Sheets {SheetId}",
+                ImporterType, SheetId);
+            throw;
+        }
+    }
+
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+        }
+
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ImporterType}: Saved {RecordCount} records for layer {LayerId}",
+            ImporterType, records.Count, layerId);
+    }
+}

DiunaBI.Plugins.Morska/Importers/MorskaFK2Importer.cs

@@ -0,0 +1,397 @@
+using System.Globalization;
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using Google.Apis.Sheets.v4;
+using Microsoft.Extensions.Logging;
+using Microsoft.EntityFrameworkCore;
+
+namespace DiunaBI.Plugins.Morska.Importers;
+
+public class MorskaFk2Importer : MorskaBaseImporter
+{
+    public override string ImporterType => "Morska.Import.FK2";
+    
+    private readonly AppDbContext _db;
+    private readonly SpreadsheetsResource.ValuesResource _googleSheetValues;
+    private readonly ILogger<MorskaFk2Importer> _logger;
+
+    // Configuration properties
+    private string? SheetId { get; set; }
+    private string? SheetTabName { get; set; }
+    private string? DataRange { get; set; }
+    private string? ImportYear { get; set; }
+    private string? ImportMonth { get; set; }
+    private string? ImportName { get; set; }
+    private DateTime? StartDate { get; set; }
+    private DateTime? EndDate { get; set; }
+    private bool IsEnabled { get; set; }
+
+    // Cache for sheet data
+    private IList<IList<object>>? _cachedSheetData;
+    private string? _cachedDataKey;
+
+    public MorskaFk2Importer(
+        AppDbContext db,
+        SpreadsheetsResource.ValuesResource googleSheetValues,
+        ILogger<MorskaFk2Importer> logger)
+    {
+        _db = db;
+        _googleSheetValues = googleSheetValues;
+        _logger = logger;
+    }
+
+    public override void Import(Layer importWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ImporterType}: Starting import for {ImportWorkerName} ({ImportWorkerId})", 
+                ImporterType, importWorker.Name, importWorker.Id);
+
+            // ✅ Clear cache at start
+            _cachedSheetData = null;
+            _cachedDataKey = null;
+
+            LoadConfiguration(importWorker);
+            
+            if (!ShouldPerformImport(importWorker))
+            {
+                _logger.LogInformation("{ImporterType}: Import not needed for {ImportWorkerName}", 
+                    ImporterType, importWorker.Name);
+                return;
+            }
+
+            ValidateConfiguration();
+
+            PerformImport(importWorker);
+            
+            _logger.LogInformation("{ImporterType}: Successfully completed import for {ImportWorkerName}", 
+                ImporterType, importWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ImporterType}: Failed to import {ImportWorkerName} ({ImportWorkerId})", 
+                ImporterType, importWorker.Name, importWorker.Id);
+            throw;
+        }
+        finally
+        {
+            // ✅ Clear cache after import
+            _cachedSheetData = null;
+            _cachedDataKey = null;
+        }
+    }
+
+    // ✅ Dodaj metodę cache
+    private IList<IList<object>>? GetSheetData()
+    {
+        var currentDataKey = $"{SheetId}#{SheetTabName}#{DataRange}";
+        
+        if (_cachedSheetData != null && _cachedDataKey == currentDataKey)
+        {
+            _logger.LogDebug("{ImporterType}: Using cached sheet data for {DataKey}",
+                ImporterType, currentDataKey);
+            return _cachedSheetData;
+        }
+
+        try
+        {
+            _logger.LogDebug("{ImporterType}: Fetching data from Google Sheets API for {DataKey}",
+                ImporterType, currentDataKey);
+
+            var dataRangeResponse = _googleSheetValues.Get(SheetId!, $"{SheetTabName}!{DataRange}").Execute();
+            _cachedSheetData = dataRangeResponse.Values;
+            _cachedDataKey = currentDataKey;
+
+            _logger.LogDebug("{ImporterType}: Cached {RowCount} rows from Google Sheet",
+                ImporterType, _cachedSheetData?.Count ?? 0);
+
+            return _cachedSheetData;
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ImporterType}: Error fetching data from Google Sheet {SheetId}",
+                ImporterType, SheetId);
+            throw;
+        }
+    }
+
+    private void LoadConfiguration(Layer importWorker)
+    {
+        if (importWorker.Records == null) return;
+
+        SheetId = GetRecordValue(importWorker.Records, "SheetId");
+        SheetTabName = GetRecordValue(importWorker.Records, "SheetTabName");
+        DataRange = GetRecordValue(importWorker.Records, "DataRange");
+        ImportYear = GetRecordValue(importWorker.Records, "ImportYear");
+        ImportMonth = GetRecordValue(importWorker.Records, "ImportMonth");
+        ImportName = GetRecordValue(importWorker.Records, "ImportName");
+        IsEnabled = GetRecordValue(importWorker.Records, "IsEnabled") == "True";
+
+        var startDateStr = GetRecordValue(importWorker.Records, "StartDate");
+        if (startDateStr != null && DateTime.TryParseExact(startDateStr, "yyyy.MM.dd", null, DateTimeStyles.None, out var startDate))
+        {
+            StartDate = startDate;
+        }
+
+        var endDateStr = GetRecordValue(importWorker.Records, "EndDate");
+        if (endDateStr != null && DateTime.TryParseExact(endDateStr, "yyyy.MM.dd", null, DateTimeStyles.None, out var endDate))
+        {
+            EndDate = endDate;
+        }
+
+        _logger.LogDebug("{ImporterType}: Configuration loaded for {ImportWorkerName}", 
+            ImporterType, importWorker.Name);
+    }
+
+    private bool ShouldPerformImport(Layer importWorker)
+    {
+        if (!IsEnabled)
+        {
+            _logger.LogDebug("{ImporterType}: Import disabled for {ImportWorkerName}", 
+                ImporterType, importWorker.Name);
+            return false;
+        }
+
+        if (StartDate.HasValue && EndDate.HasValue)
+        {
+            var now = DateTime.UtcNow.Date;
+            if (now >= StartDate.Value.Date && now <= EndDate.Value.Date)
+            {
+                _logger.LogDebug("{ImporterType}: Within date range, import needed for {ImportWorkerName}", 
+                    ImporterType, importWorker.Name);
+                return true;
+            }
+            
+            if (!IsImportedLayerUpToDate(importWorker))
+            {
+                _logger.LogDebug("{ImporterType}: Outside date range but layer is out of date, import needed for {ImportWorkerName}", 
+                    ImporterType, importWorker.Name);
+                return true;
+            }
+            
+            _logger.LogDebug("{ImporterType}: Outside date range and layer is up to date for {ImportWorkerName}", 
+                ImporterType, importWorker.Name);
+            return false;
+        }
+
+        return true;
+    }
+
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (string.IsNullOrEmpty(SheetId)) errors.Add("SheetId is required");
+        if (string.IsNullOrEmpty(SheetTabName)) errors.Add("SheetTabName is required");
+        if (string.IsNullOrEmpty(DataRange)) errors.Add("DataRange is required");
+        if (string.IsNullOrEmpty(ImportYear)) errors.Add("ImportYear is required");
+        if (string.IsNullOrEmpty(ImportMonth)) errors.Add("ImportMonth is required");
+        if (string.IsNullOrEmpty(ImportName)) errors.Add("ImportName is required");
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+    }
+
+    private bool IsImportedLayerUpToDate(Layer importWorker)
+    {
+        var newestLayer = _db.Layers
+            .Include(x => x.Records)
+            .Where(x => x.ParentId == importWorker.Id)
+            .OrderByDescending(x => x.CreatedAt)
+            .AsNoTracking()
+            .FirstOrDefault();
+
+        if (newestLayer == null)
+        {
+            _logger.LogDebug("{ImporterType}: No child layers found for {ImportWorkerName}, treating as up to date", 
+                ImporterType, importWorker.Name);
+            return true;
+        }
+
+        try
+        {
+            // ✅ Użyj cache zamiast bezpośredniego API
+            var data = GetSheetData();
+
+            if (data == null || data.Count == 0)
+            {
+                _logger.LogWarning("{ImporterType}: No data found in sheet for {ImportWorkerName}", 
+                    ImporterType, importWorker.Name);
+                return true;
+            }
+
+            var isUpToDate = true;
+
+            for (var i = 0; i < data.Count; i++)
+            {
+                if (data[i].Count <= 9 || string.IsNullOrEmpty(data[i][3]?.ToString())) continue;
+
+                try
+                {
+                    var dateArr = data[i][1].ToString()!.Split(".");
+                    if (dateArr.Length != 3) continue;
+
+                    var number = data[i][2].ToString()!;
+                    if (number.Length == 1) number = $"0{number}";
+                    var code = dateArr[2] + dateArr[1] + dateArr[0] + number;
+
+                    var record = newestLayer.Records?.FirstOrDefault(x => x.Code == code);
+                    if (record == null)
+                    {
+                        _logger.LogDebug("{ImporterType}: Code {Code} not found in database for {ImportWorkerName}", 
+                            ImporterType, code, importWorker.Name);
+                        isUpToDate = false;
+                        continue;
+                    }
+
+                    if (double.TryParse(data[i][9]?.ToString(), CultureInfo.GetCultureInfo("pl-PL"), out var value) &&
+                        Math.Abs((double)(record.Value1 - value)!) >= 0.01)
+                    {
+                        _logger.LogDebug("{ImporterType}: Value mismatch for code {Code}: DB={DbValue}, Sheet={SheetValue}", 
+                            ImporterType, code, record.Value1, value);
+                        isUpToDate = false;
+                    }
+
+                    if (record.Desc1 != data[i][3]?.ToString())
+                    {
+                        _logger.LogDebug("{ImporterType}: Description mismatch for code {Code}: DB={DbDesc}, Sheet={SheetDesc}", 
+                            ImporterType, code, record.Desc1, data[i][3]?.ToString());
+                        isUpToDate = false;
+                    }
+                }
+                catch (Exception ex)
+                {
+                    _logger.LogWarning(ex, "{ImporterType}: Error processing row {Index} for comparison", 
+                        ImporterType, i);
+                    isUpToDate = false;
+                }
+            }
+
+            _logger.LogDebug("{ImporterType}: Layer {ImportWorkerName} is {Status}", 
+                ImporterType, importWorker.Name, isUpToDate ? "up to date" : "outdated");
+
+            return isUpToDate;
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ImporterType}: Error checking if layer {ImportWorkerName} is up to date", 
+                ImporterType, importWorker.Name);
+            throw;
+        }
+    }
+
+    private void PerformImport(Layer importWorker)
+    {
+        _logger.LogDebug("{ImporterType}: Importing from sheet {SheetId}, tab {SheetTabName}, range {DataRange}", 
+            ImporterType, SheetId, SheetTabName, DataRange);
+
+        var layer = new Layer
+        {
+            Id = Guid.NewGuid(),
+            Number = _db.Layers.Count() + 1,
+            ParentId = importWorker.Id,
+            Type = LayerType.Import,
+            CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+            ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+            CreatedAt = DateTime.UtcNow,
+            ModifiedAt = DateTime.UtcNow
+        };
+        layer.Name = $"L{layer.Number}-I-{ImportName}-{ImportYear}/{ImportMonth}-{DateTime.Now:yyyyMMddHHmm}";
+
+        var newRecords = new List<Record>();
+
+        try
+        {
+            // ✅ Użyj cache zamiast bezpośredniego API
+            var data = GetSheetData();
+
+            _logger.LogDebug("{ImporterType}: Using data with {RowCount} rows from cache", 
+                ImporterType, data?.Count ?? 0);
+
+            if (data != null)
+            {
+                for (var i = 0; i < data.Count; i++)
+                {
+                    if (data[i].Count <= 9 || string.IsNullOrEmpty(data[i][3]?.ToString()))
+                    {
+                        _logger.LogDebug("{ImporterType}: Skipping row {Index} - insufficient columns or empty desc", 
+                            ImporterType, i);
+                        continue;
+                    }
+
+                    var dateArr = data[i][1].ToString()!.Split(".");
+                    if (dateArr.Length != 3)
+                    {
+                        _logger.LogWarning("{ImporterType}: Invalid date format in row {Index}: {Date}", 
+                            ImporterType, i, data[i][1]);
+                        throw new InvalidOperationException($"Invalid date in row {i}");
+                    }
+
+                    var number = data[i][2].ToString()!;
+                    if (number.Length == 1) number = $"0{number}";
+                    var code = dateArr[2] + dateArr[1] + dateArr[0] + number;
+
+                    if (string.IsNullOrEmpty(data[i][9]?.ToString()) ||
+                        !double.TryParse(data[i][9].ToString(), CultureInfo.GetCultureInfo("pl-PL"), out var value))
+                    {
+                        _logger.LogDebug("{ImporterType}: Skipping row {Index} - empty or invalid value", 
+                            ImporterType, i);
+                        continue;
+                    }
+
+                    var record = new Record
+                    {
+                        Id = Guid.NewGuid(),
+                        Code = code,
+                        Desc1 = data[i][3].ToString(),
+                        Value1 = value,
+                        CreatedAt = DateTime.UtcNow,
+                        ModifiedAt = DateTime.UtcNow
+                    };
+                    newRecords.Add(record);
+                }
+            }
+
+            _db.Layers.Add(layer);
+            SaveRecords(layer.Id, newRecords);
+            _db.SaveChanges();
+
+            _logger.LogInformation("{ImporterType}: Successfully imported {RecordCount} records for layer {LayerName} ({LayerId})", 
+                ImporterType, newRecords.Count, layer.Name, layer.Id);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ImporterType}: Error importing data from cached sheet data", ImporterType);
+            throw;
+        }
+    }
+
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+        }
+
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ImporterType}: Saved {RecordCount} records for layer {LayerId}", 
+            ImporterType, records.Count, layerId);
+    }
+}

DiunaBI.Plugins.Morska/Importers/MorskaStandardImporter.cs

@@ -0,0 +1,360 @@
+using System.Globalization;
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using Google.Apis.Sheets.v4;
+using Microsoft.Extensions.Logging;
+using Microsoft.EntityFrameworkCore;
+
+
+namespace DiunaBI.Plugins.Morska.Importers;
+
+public class MorskaStandardImporter : MorskaBaseImporter
+{
+    public override string ImporterType => "Morska.Import.Standard";
+
+    private readonly AppDbContext _db;
+    private readonly SpreadsheetsResource.ValuesResource _googleSheetValues;
+    private readonly ILogger<MorskaStandardImporter> _logger;
+
+    // Configuration properties
+    private string? SheetId { get; set; }
+    private string? SheetTabName { get; set; }
+    private string? DataRange { get; set; }
+    private string? ImportYear { get; set; }
+    private string? ImportMonth { get; set; }
+    private string? ImportName { get; set; }
+    private DateTime? StartDate { get; set; }
+    private DateTime? EndDate { get; set; }
+    private bool IsEnabled { get; set; }
+
+    private IList<IList<object>>? _cachedSheetData;
+    private string? _cachedDataKey; 
+
+    public MorskaStandardImporter(
+        AppDbContext db,
+        SpreadsheetsResource.ValuesResource googleSheetValues,
+        ILogger<MorskaStandardImporter> logger)
+    {
+        _db = db;
+        _googleSheetValues = googleSheetValues;
+        _logger = logger;
+    }
+
+    public override void Import(Layer importWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ImporterType}: Starting import for {ImportWorkerName} ({ImportWorkerId})",
+                ImporterType, importWorker.Name, importWorker.Id);
+
+            // Clear cache before import
+            _cachedSheetData = null;
+            _cachedDataKey = null;
+
+            // Load configuration from layer records
+            LoadConfiguration(importWorker);
+
+            // Check if import should be performed
+            if (!ShouldPerformImport(importWorker))
+            {
+                _logger.LogInformation("{ImporterType}: Import not needed for {ImportWorkerName}",
+                    ImporterType, importWorker.Name);
+                return;
+            }
+
+            // Validate required configuration
+            ValidateConfiguration();
+
+            // Perform the actual import
+            PerformImport(importWorker);
+
+            _logger.LogInformation("{ImporterType}: Successfully completed import for {ImportWorkerName}",
+                ImporterType, importWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ImporterType}: Failed to import {ImportWorkerName} ({ImportWorkerId})",
+                ImporterType, importWorker.Name, importWorker.Id);
+            throw;
+        }
+        finally
+        {
+            // Clear cache after import
+            _cachedSheetData = null;
+            _cachedDataKey = null;
+        }
+    }
+
+    private IList<IList<object>>? GetSheetData()
+    {
+        var currentDataKey = $"{SheetId}#{SheetTabName}#{DataRange}";
+        
+        if (_cachedSheetData != null && _cachedDataKey == currentDataKey)
+        {
+            _logger.LogDebug("{ImporterType}: Using cached sheet data for {DataKey}",
+                ImporterType, currentDataKey);
+            return _cachedSheetData;
+        }
+
+        try
+        {
+            _logger.LogDebug("{ImporterType}: Fetching data from Google Sheets API for {DataKey}",
+                ImporterType, currentDataKey);
+
+            var dataRangeResponse = _googleSheetValues.Get(SheetId!, $"{SheetTabName}!{DataRange}").Execute();
+            _cachedSheetData = dataRangeResponse.Values;
+            _cachedDataKey = currentDataKey;
+
+            _logger.LogDebug("{ImporterType}: Cached {RowCount} rows from Google Sheet",
+                ImporterType, _cachedSheetData?.Count ?? 0);
+
+            return _cachedSheetData;
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ImporterType}: Error fetching data from Google Sheet {SheetId}",
+                ImporterType, SheetId);
+            throw;
+        }
+    }
+
+    private void LoadConfiguration(Layer importWorker)
+    {
+        if (importWorker.Records == null) return;
+
+        SheetId = GetRecordValue(importWorker.Records, "SheetId");
+        SheetTabName = GetRecordValue(importWorker.Records, "SheetTabName");
+        DataRange = GetRecordValue(importWorker.Records, "DataRange");
+        ImportYear = GetRecordValue(importWorker.Records, "ImportYear");
+        ImportMonth = GetRecordValue(importWorker.Records, "ImportMonth");
+        ImportName = GetRecordValue(importWorker.Records, "ImportName");
+        IsEnabled = GetRecordValue(importWorker.Records, "IsEnabled") == "True";
+
+        var startDateStr = GetRecordValue(importWorker.Records, "StartDate");
+        if (startDateStr != null && DateTime.TryParseExact(startDateStr, "yyyy.MM.dd", null, DateTimeStyles.None, out var startDate))
+        {
+            StartDate = startDate;
+        }
+
+        var endDateStr = GetRecordValue(importWorker.Records, "EndDate");
+        if (endDateStr != null && DateTime.TryParseExact(endDateStr, "yyyy.MM.dd", null, DateTimeStyles.None, out var endDate))
+        {
+            EndDate = endDate;
+        }
+
+        _logger.LogDebug("{ImporterType}: Configuration loaded for {ImportWorkerName}",
+            ImporterType, importWorker.Name);
+    }
+
+    private bool ShouldPerformImport(Layer importWorker)
+    {
+        if (!IsEnabled)
+        {
+            _logger.LogDebug("{ImporterType}: Import disabled for {ImportWorkerName}",
+                ImporterType, importWorker.Name);
+            return false;
+        }
+
+        // Check date range if configured
+        if (StartDate.HasValue && EndDate.HasValue)
+        {
+            var now = DateTime.UtcNow.Date;
+            if (now >= StartDate.Value.Date && now <= EndDate.Value.Date)
+            {
+                _logger.LogDebug("{ImporterType}: Within date range, import needed for {ImportWorkerName}",
+                    ImporterType, importWorker.Name);
+                return true;
+            }
+
+            // Outside date range - check if imported layer is up to date
+            if (!IsImportedLayerUpToDate(importWorker))
+            {
+                _logger.LogDebug("{ImporterType}: Outside date range but layer is out of date, import needed for {ImportWorkerName}",
+                    ImporterType, importWorker.Name);
+                return true;
+            }
+
+            _logger.LogDebug("{ImporterType}: Outside date range and layer is up to date for {ImportWorkerName}",
+                ImporterType, importWorker.Name);
+            return false;
+        }
+
+        // No date constraints - always import
+        return true;
+    }
+
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (string.IsNullOrEmpty(SheetId)) errors.Add("SheetId is required");
+        if (string.IsNullOrEmpty(SheetTabName)) errors.Add("SheetTabName is required");
+        if (string.IsNullOrEmpty(DataRange)) errors.Add("DataRange is required");
+        if (string.IsNullOrEmpty(ImportYear)) errors.Add("ImportYear is required");
+        if (string.IsNullOrEmpty(ImportMonth)) errors.Add("ImportMonth is required");
+        if (string.IsNullOrEmpty(ImportName)) errors.Add("ImportName is required");
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+    }
+
+    private bool IsImportedLayerUpToDate(Layer importWorker)
+    {
+        var newestLayer = _db.Layers
+            .Include(x => x.Records)
+            .Where(x => x.ParentId == importWorker.Id)
+            .OrderByDescending(x => x.CreatedAt)
+            .AsNoTracking()
+            .FirstOrDefault();
+
+        if (newestLayer == null)
+        {
+            _logger.LogDebug("{ImporterType}: No child layers found for {ImportWorkerName}, treating as up to date",
+                ImporterType, importWorker.Name);
+            return true;
+        }
+
+        try
+        {
+            var data = GetSheetData();
+
+            if (data == null || data.Count < 2)
+            {
+                _logger.LogWarning("{ImporterType}: No data found in sheet for {ImportWorkerName}", 
+                    ImporterType, importWorker.Name);
+                return true;
+            }
+
+            // Check if the number of columns matches
+            if (data[0].Count != data[1].Count)
+            {
+                _logger.LogWarning("{ImporterType}: Column count mismatch in imported data for {ImportWorkerName}",
+                    ImporterType, importWorker.Name);
+                return false;
+            }
+
+            for (var i = 0; i < data[1].Count; i++)
+            {
+                if (string.IsNullOrEmpty(data[0][i]?.ToString()) ||
+                    !double.TryParse(data[1][i]?.ToString(), CultureInfo.GetCultureInfo("pl-PL"), out var value))
+                {
+                    _logger.LogDebug("{ImporterType}: Skipping column {Index} - empty code or invalid value", 
+                        ImporterType, i);
+                    continue;
+                }
+
+                var existingRecord = newestLayer.Records?.FirstOrDefault(x => x.Code == data[0][i].ToString());
+                if (existingRecord == null || existingRecord.Value1 != value)
+                {
+                    _logger.LogDebug("{ImporterType}: Imported data is newer or different for code {Code}", 
+                        ImporterType, data[0][i]);
+                    return false;
+                }
+            }
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ImporterType}: Error checking imported layer up-to-date status for {ImportWorkerName}",
+                ImporterType, importWorker.Name);
+            return false;
+        }
+
+        _logger.LogDebug("{ImporterType}: Imported layer is up to date for {ImportWorkerName}",
+            ImporterType, importWorker.Name);
+        return true;
+    }
+
+    private void PerformImport(Layer importWorker)
+    {
+        _logger.LogDebug("{ImporterType}: Importing from sheet {SheetId}, tab {SheetTabName}, range {DataRange}", 
+            ImporterType, SheetId, SheetTabName, DataRange);
+
+        var layer = new Layer
+        {
+            Id = Guid.NewGuid(),
+            Number = _db.Layers.Count() + 1,
+            ParentId = importWorker.Id,
+            Type = LayerType.Import,
+            CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+            ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+            CreatedAt = DateTime.UtcNow,
+            ModifiedAt = DateTime.UtcNow
+        };
+        layer.Name = $"L{layer.Number}-I-{ImportName}-{ImportYear}/{ImportMonth}-{DateTime.Now:yyyyMMddHHmm}";
+
+        var newRecords = new List<Record>();
+
+        try
+        {
+            var data = GetSheetData();
+
+            _logger.LogDebug("{ImporterType}: Using data with {RowCount} rows from cache", 
+                ImporterType, data?.Count ?? 0);
+
+            if (data != null && data.Count >= 2)
+            {
+                for (var i = 0; i < data[1].Count; i++)
+                {
+                    if (string.IsNullOrEmpty(data[0][i]?.ToString()) ||
+                        !double.TryParse(data[1][i]?.ToString(), CultureInfo.GetCultureInfo("pl-PL"), out var value))
+                    {
+                        _logger.LogDebug("{ImporterType}: Skipping column {Index} - empty code or invalid value", 
+                            ImporterType, i);
+                        continue;
+                    }
+
+                    var record = new Record
+                    {
+                        Id = Guid.NewGuid(),
+                        Code = data[0][i].ToString(),
+                        Value1 = value,
+                        CreatedAt = DateTime.UtcNow,
+                        ModifiedAt = DateTime.UtcNow
+                    };
+                    newRecords.Add(record);
+                }
+            }
+
+            _db.Layers.Add(layer);
+            SaveRecords(layer.Id, newRecords);
+            _db.SaveChanges();
+
+            _logger.LogInformation("{ImporterType}: Successfully imported {RecordCount} records for layer {LayerName} ({LayerId})", 
+                ImporterType, newRecords.Count, layer.Name, layer.Id);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ImporterType}: Error importing data from cached sheet data", ImporterType); 
+            throw;
+        }
+    }
+
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+        }
+
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ImporterType}: Saved {RecordCount} records for layer {LayerId}",
+            ImporterType, records.Count, layerId);
+    }
+
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+}

DiunaBI.Plugins.Morska/Processors/MorskaBaseProcessor.cs

@@ -0,0 +1,13 @@
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Interfaces;
+
+namespace DiunaBI.Plugins.Morska.Processors;
+
+public abstract class MorskaBaseProcessor : IDataProcessor
+{
+    public abstract string ProcessorType { get; }
+    
+    public virtual bool CanProcess(string processorType) => ProcessorType == processorType;
+    
+    public abstract void Process(Layer processWorker);
+}

DiunaBI.Plugins.Morska/Processors/MorskaD6Processor.cs

@@ -0,0 +1,755 @@
+using System.Globalization;
+using System.Text.RegularExpressions;
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using DiunaBI.Infrastructure.Services.Calculations;
+using Google.Apis.Sheets.v4;
+using Google.Apis.Sheets.v4.Data;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.Extensions.Logging;
+
+namespace DiunaBI.Plugins.Morska.Processors;
+
+public class MorskaD6Processor : MorskaBaseProcessor
+{
+    public override string ProcessorType => "Morska.Process.D6";
+
+    private readonly AppDbContext _db;
+    private readonly SpreadsheetsResource.ValuesResource _googleSheetValues;
+    private readonly ILogger<MorskaT1R3Processor> _logger;
+
+    // Configuration properties loaded from layer records
+    private int Year { get; set; }
+    private string? CostSource { get; set; }
+    private string? SellSource { get; set; }
+    private List<string> SellCodesConfiguration { get; set; } = new();
+
+    public MorskaD6Processor(
+        AppDbContext db,
+        SpreadsheetsResource.ValuesResource googleSheetValues,
+        ILogger<MorskaT1R3Processor> logger)
+    {
+        _db = db;
+        _googleSheetValues = googleSheetValues;
+        _logger = logger;
+    }
+
+    public override void Process(Layer processWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ProcessorType}: Starting processing for {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+
+            // Load configuration from layer records
+            LoadConfiguration(processWorker);
+
+            // Validate required configuration
+            ValidateConfiguration();
+
+            // Perform the actual processing
+            PerformProcessing(processWorker);
+
+            _logger.LogInformation("{ProcessorType}: Successfully completed processing for {ProcessWorkerName}",
+                ProcessorType, processWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to process {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+            throw;
+        }
+    }
+    private void LoadConfiguration(Layer processWorker)
+    {
+        if (processWorker.Records == null)
+        {
+            throw new InvalidOperationException("ProcessWorker has no records");
+        }
+
+        var yearStr = GetRecordValue(processWorker.Records, "Year");
+        if (string.IsNullOrEmpty(yearStr) || !int.TryParse(yearStr, out var year))
+        {
+            throw new InvalidOperationException("Year record not found or invalid");
+        }
+
+        Year = year;
+
+        CostSource = GetRecordValue(processWorker.Records, "SourceLayerCost");
+        if (string.IsNullOrEmpty(CostSource))
+        {
+            throw new InvalidOperationException("SourceLayerCost record not found");
+        }
+
+        SellSource = GetRecordValue(processWorker.Records, "SourceLayerSell");
+        if (string.IsNullOrEmpty(SellSource))
+        {
+            throw new InvalidOperationException("SourceLayerCosts record not found");
+        }
+        
+        SellCodesConfiguration = processWorker.Records
+                                     .Where(x => string.Equals(x.Code, "Sell-Code", StringComparison.OrdinalIgnoreCase))
+                                     .Select(x => x.Desc1!.Trim())
+                                     .Where(x => !string.IsNullOrWhiteSpace(x))
+                                     .Distinct(StringComparer.Ordinal)
+                                     .ToList();
+
+        if (!SellCodesConfiguration.Any())
+        {
+            throw new InvalidOperationException("Sell-Code records not found");       
+        }
+
+        _logger.LogDebug(
+            "{ProcessorType}: Configuration loaded - Year: {Year}, SourceCost: {CostSource}, SourceSell: {SellSource}",
+            ProcessorType, Year, CostSource, SellSource);
+    }
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (Year < 2000 || Year > 3000) errors.Add($"Invalid year: {Year}");
+        if (string.IsNullOrEmpty(CostSource)) errors.Add("CostSource is required");
+        if (string.IsNullOrEmpty(SellSource)) errors.Add("SellSource is required");
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration validation passed", ProcessorType);
+    }
+    private void PerformProcessing(Layer processWorker)
+    {
+        _logger.LogDebug(
+            "{ProcessorType}: Processing data for Year: {Year}, CostSource: {CostSource}, SellSource: {SellSource}",
+            ProcessorType, Year, CostSource, SellSource);
+
+        var processedLayer = GetOrCreateProcessedLayer(processWorker);
+
+        var dataSources = GetDataSources();
+
+        var newRecords = ProcessRecords(dataSources);
+
+        SaveProcessedLayer(processedLayer, newRecords);
+
+        UpdateGoogleSheetReport(processedLayer.Id);
+
+        _logger.LogInformation(
+            "{ProcessorType}: Successfully processed {RecordCount} records for layer {LayerName} ({LayerId})",
+            ProcessorType, newRecords.Count, processedLayer.Name, processedLayer.Id);
+    }
+    private Layer GetOrCreateProcessedLayer(Layer processWorker)
+    {
+        var processedLayer = _db.Layers
+            .Where(x => x.ParentId == processWorker.Id && !x.IsDeleted && !x.IsCancelled)
+            .OrderByDescending(x => x.CreatedAt)
+            .FirstOrDefault();
+
+        if (processedLayer == null)
+        {
+            processedLayer = new Layer
+            {
+                Id = Guid.NewGuid(),
+                Type = LayerType.Processed,
+                ParentId = processWorker.Id,
+                Number = _db.Layers.Count() + 1,
+                CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+            processedLayer.Name = $"L{processedLayer.Number}-P-{Year}-D6";
+
+            _logger.LogDebug("{ProcessorType}: Created new processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+        else
+        {
+            processedLayer.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            processedLayer.ModifiedAt = DateTime.UtcNow;
+
+            _logger.LogDebug("{ProcessorType}: Using existing processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+
+        return processedLayer;
+    }
+    private List<Layer> GetDataSources()
+    {
+        var costDataSource = _db.Layers
+            .Include(layer => layer.Records!)
+            .AsNoTracking()
+            .FirstOrDefault(x => x.Name == CostSource && !x.IsDeleted && !x.IsCancelled);
+
+        if (costDataSource == null)
+        {
+            throw new InvalidOperationException($"CostDataSource not found {CostSource}");
+        }
+
+        var sellDataSource = _db.Layers
+            .Include(layer => layer.Records!)
+            .AsNoTracking()
+            .FirstOrDefault(x => x.Name == SellSource && !x.IsDeleted && !x.IsCancelled);
+
+        if (sellDataSource == null)
+        {
+            throw new InvalidOperationException($"SellDataSource not found {SellSource}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Found both data sources data sources: {CostSource}, {SellSource}",
+            ProcessorType, CostSource, SellSource);
+        ;
+
+        return [costDataSource, sellDataSource];
+    }
+    private List<Record> ProcessRecords(List<Layer> dataSources)
+    {
+        var newRecords = new List<Record>();
+
+        // L8542-D-DEPARTMENTS
+        var dictionary = _db.Layers.Include(x => x.Records).FirstOrDefault(x => x.Number == 8542);
+
+        var departmentLookup = new Dictionary<string, string>();
+        if (dictionary?.Records != null)
+        {
+            foreach (var dictRecord in dictionary.Records)
+            {
+                if (!string.IsNullOrEmpty(dictRecord.Desc1) && !string.IsNullOrEmpty(dictRecord.Code))
+                {
+                    departmentLookup[dictRecord.Desc1] = dictRecord.Code;
+                }
+            }
+
+            _logger.LogDebug("{ProcessorType}: Loaded {DictCount} department mappings from dictionary",
+                ProcessorType, departmentLookup.Count);
+        }
+        else
+        {
+            _logger.LogWarning("{ProcessorType}: Department dictionary (layer 8542) not found or has no records",
+                ProcessorType);
+        }
+
+        // COSTS 
+        
+        var firstDataSource = dataSources.First();
+
+        if (firstDataSource.Records == null || !firstDataSource.Records.Any())
+        {
+            _logger.LogWarning("{ProcessorType}: First data source has no records to process", ProcessorType);
+            return newRecords;
+        }
+
+        var groupedData = firstDataSource.Records
+            .Where(record => record is { Code: { Length: >= 8 }, Value1: not null })
+            .Select(record => new
+            {
+                Month = record.Code!.Substring(4, 2),
+                Type = record.Code.Substring(6, 2),
+                OriginalDepartment = record.Desc1 ?? string.Empty,
+                Value = record.Value1!.Value,
+                Department = GetDepartmentByType(record.Code.Substring(6, 2), record.Desc1 ?? string.Empty)
+            })
+            .Select(x => new
+            {
+                x.Month,
+                x.Type,
+                x.Value,
+                x.Department,
+                DepartmentCode = departmentLookup.TryGetValue(x.Department, out var value1)
+                    ? value1
+                    : x.Department,
+                FinalCode =
+                    $"2{(departmentLookup.TryGetValue(x.Department, out var value) ? value : x.Department)}{x.Type}{x.Month}"
+            })
+            .GroupBy(x => x.FinalCode)
+            .Select(group => new
+            {
+                FinalCode = group.Key,
+                Department = group.First().Department,
+                DepartmentCode = group.First().DepartmentCode,
+                Type = group.First().Type,
+                Month = group.First().Month,
+                TotalValue = group.Sum(x => x.Value)
+            })
+            .ToList();
+
+        foreach (var groupedRecord in groupedData)
+        {
+            // hack for 2206 ([2206]=[2206]+[2203]
+            double value = groupedRecord.TotalValue;
+            if (groupedRecord.FinalCode.StartsWith("2206"))
+            {
+                var month = groupedRecord.FinalCode.Substring(4, 2);
+                var toSumUp = groupedData.FirstOrDefault(x => x.FinalCode == $"2203{month}");
+                if (toSumUp == null)
+                {
+                    _logger.LogWarning("{ProcessorType}: 2203{month} not found (to sum up with 2206{month}", ProcessorType, month, month);
+                }
+                else
+                {
+                    value+= toSumUp.TotalValue;
+                }
+            }
+            var newRecord = new Record
+            {
+                Id = Guid.NewGuid(),
+                Code = groupedRecord.FinalCode,
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow,
+                Value1 = value,
+                Desc1 = groupedRecord.Department
+            };
+
+            newRecords.Add(newRecord);
+
+            _logger.LogDebug(
+                "{ProcessorType}: Created summed record {NewRecordCode} with total value {Value} for department {Department} (code: {DepartmentCode}), type {Type}, month {Month}",
+                ProcessorType, newRecord.Code, newRecord.Value1, groupedRecord.Department, groupedRecord.DepartmentCode,
+                groupedRecord.Type, groupedRecord.Month);
+        }
+        
+        // SELLS
+        
+        var secondDataSource = dataSources.Last();
+        
+        if (secondDataSource.Records == null || !secondDataSource.Records.Any())
+        {
+            _logger.LogWarning("{ProcessorType}: Second data source has no records to process", ProcessorType);
+            return newRecords;
+        }
+
+        
+        foreach (var sellCodeConfig in SellCodesConfiguration)
+        {
+            var calc = new BaseCalc(sellCodeConfig);
+            if (!calc.IsFormulaCorrect())
+            {
+                _logger.LogDebug("{ProcessorType}: Invalid formula: {SellCodeConfig}", ProcessorType, sellCodeConfig);
+                continue;
+            }
+            var codes = calc.GetCodes();
+            var resultCode = calc.GetResultCode();
+
+            for (var i = 1; i <= 12; i++)
+            {
+                var monthRecords = secondDataSource.Records
+                    .Where(x => x.Code is { Length: 6 } && x.Code.EndsWith($"{i:D2}") && x.Value1.HasValue)
+                    .ToList();
+                if (monthRecords.Count == 0)
+                {
+                    continue;
+                }
+                var ingredients = monthRecords.ToDictionary(x => x.Code!.Substring(0, 4), x => x.Value1!.Value);
+                double result = 0;
+                try
+                {
+                    result = calc.Calculate(ingredients);
+                }
+                catch (Exception e)
+                {
+                    _logger.LogError(e, "{ProcessorType}: Failed to calculate sell code {ResultCode} for month {Month}",
+                        ProcessorType, resultCode, i);
+                }
+
+                var newRecord = new Record
+                {
+                    Id = Guid.NewGuid(),
+                    Code = $"{resultCode}{i:D2}",
+                    CreatedAt = DateTime.UtcNow,
+                    ModifiedAt = DateTime.UtcNow,
+                    Value1 = result
+                };
+                newRecords.Add(newRecord);
+            }
+        }
+        
+        /*
+        // Process records from secondDataSource
+        foreach (var record in secondDataSource.Records)
+        {
+            if (string.IsNullOrEmpty(record.Code) || record.Code.Length < 6 || !record.Value1.HasValue)
+            {
+                continue;
+            }
+            
+            // Extract month from last two digits
+            var monthStr = record.Code.Substring(record.Code.Length - 2);
+            if (!int.TryParse(monthStr, out var month) || month < 1 || month > 13)
+            {
+                _logger.LogDebug("{ProcessorType}: Invalid month in code {Code}", ProcessorType, record.Code);
+                continue;
+            }
+
+            // Extract base code (without month)
+            var baseCode = record.Code.Substring(0, record.Code.Length - 2);
+            
+            // Check if we have mapping for this code
+            if (mappingDictionary.TryGetValue(baseCode, out var targetCode))
+            {
+                // Create target code with month
+                var targetCodeWithMonth = $"{targetCode}{monthStr}";
+                
+                // Add/sum value
+                if (sellResults.ContainsKey(targetCodeWithMonth))
+                {
+                    sellResults[targetCodeWithMonth] += record.Value1.Value;
+                    _logger.LogDebug("{ProcessorType}: Added to existing record {TargetCode}: {Value} (total: {Total})",
+                        ProcessorType, targetCodeWithMonth, record.Value1.Value, sellResults[targetCodeWithMonth]);
+                }
+                else
+                {
+                    sellResults[targetCodeWithMonth] = record.Value1.Value;
+                    _logger.LogDebug("{ProcessorType}: Created new record {TargetCode}: {Value}",
+                        ProcessorType, targetCodeWithMonth, record.Value1.Value);
+                }
+            }
+            else
+            {
+                _logger.LogDebug("{ProcessorType}: No mapping found for code {BaseCode}", ProcessorType, baseCode);
+            }
+        }
+
+        // Add results to newRecords
+        foreach (var sellResult in sellResults)
+        {
+            var newRecord = new Record
+            {
+                Id = Guid.NewGuid(),
+                Code = sellResult.Key,
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow,
+                Value1 = sellResult.Value
+            };
+
+            newRecords.Add(newRecord);
+
+            _logger.LogDebug("{ProcessorType}: Added sell record {Code} with value {Value}",
+                ProcessorType, newRecord.Code, newRecord.Value1);
+        }
+
+        _logger.LogInformation("{ProcessorType}: Processed {SellRecordCount} sell records from {OriginalSellCount} source records",
+            ProcessorType, sellResults.Count, secondDataSource.Records.Count);
+
+        _logger.LogInformation(
+            "{ProcessorType}: Processed {GroupCount} unique grouped records from {OriginalCount} original records",
+            ProcessorType, newRecords.Count, firstDataSource.Records.Count);
+*/
+        return newRecords;
+    }
+    private void SaveProcessedLayer(Layer processedLayer, List<Record> newRecords)
+    {
+        var existsInDb = _db.Layers.Any(x => x.Id == processedLayer.Id);
+
+        if (!existsInDb)
+        {
+            _db.Layers.Add(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Added new processed layer to database", ProcessorType);
+        }
+        else
+        {
+            _db.Layers.Update(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Updated existing processed layer in database", ProcessorType);
+        }
+
+        SaveRecords(processedLayer.Id, newRecords);
+        _db.SaveChanges();
+
+        _logger.LogDebug("{ProcessorType}: Saved {RecordCount} records for layer {LayerId}",
+            ProcessorType, newRecords.Count, processedLayer.Id);
+    }
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        // Remove existing records for this layer
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+            _logger.LogDebug("{ProcessorType}: Removed {DeletedCount} existing records for layer {LayerId}",
+                ProcessorType, toDelete.Count, layerId);
+        }
+
+        // Add new records
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Added {RecordCount} new records for layer {LayerId}",
+            ProcessorType, records.Count, layerId);
+    }
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+    private string GetDepartmentByType(string type, string originalDepartment)
+    {
+        var typesThatUseDepartment = new[] { "02", "09", "10", "11", "12", "13", "14", "15" };
+        var typesThatUseAK = new[] { "03", "06", "07", "08" };
+
+        if (typesThatUseDepartment.Contains(type))
+        {
+            return string.IsNullOrEmpty(originalDepartment) ? "OTHER" : originalDepartment;
+        }
+
+        if (typesThatUseAK.Contains(type))
+        {
+            return "AK";
+        }
+
+        if (type == "04")
+        {
+            return "PU";
+        }
+
+        if (type == "05")
+        {
+            return "OTHER";
+        }
+
+        {
+            _logger.LogWarning("{ProcessorType}: Unknown type {Type}, using {Department}",
+                nameof(MorskaD6Processor), type,
+                string.IsNullOrEmpty(originalDepartment) ? "OTHER" : originalDepartment);
+            return string.IsNullOrEmpty(originalDepartment) ? "OTHER" : originalDepartment;
+        }
+    }
+
+    // Export to Google
+
+    private void UpdateGoogleSheetReport(Guid sourceId)
+    {
+        const string googleSheetName = "Raport_R6_DRAFT_2025";
+        try
+        {
+            const string sheetId = "19AljwrZRg2Rc5hagkfK3u8LIo3x9_GmFNnZEeOJ5g_g";
+        
+            _logger.LogDebug("{ProcessorType}: Updating Google Sheet report {SheetName}",
+                ProcessorType, googleSheetName);
+        
+            // Get processed layer data
+            var processedLayer = _db.Layers
+                .Where(x => x.Id == sourceId)
+                .Include(x => x.Records)
+                .AsNoTracking()
+                .FirstOrDefault();
+
+            if (processedLayer == null)
+            {
+                throw new InvalidOperationException($"Processed layer {sourceId} not found");
+            }
+
+            // Get codes from sheet header (row 4, columns C to AA)
+            var codesResponse = _googleSheetValues.Get(sheetId, $"{googleSheetName}!C4:AD4").Execute();
+            var codesRow = codesResponse.Values[0];
+
+            // Update data based on 6-digit codes from processedLayer
+            UpdateMonthlyDataFromCodes(sheetId, codesRow, processedLayer);
+            Thread.Sleep(1000);
+
+            // Update yearly summary data (row 20)
+            UpdateYearlySummaryData(sheetId, codesRow, processedLayer);
+            Thread.Sleep(1000);
+
+            // Update timestamps
+            UpdateTimestamps(sheetId, processedLayer);
+            Thread.Sleep(1000);
+
+            _logger.LogInformation("{ProcessorType}: Successfully updated Google Sheet report {SheetName}",
+                ProcessorType, googleSheetName);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to update Google Sheet report {SheetName}",
+                ProcessorType, googleSheetName);
+            throw;
+        }
+    }
+
+    private void UpdateYearlySummaryData(string sheetId, IList<object> codesRow, Layer processedLayer)
+    {
+        const string googleSheetName = "Raport_R6_DRAFT_2025";
+    
+        if (processedLayer.Records == null)
+        {
+            _logger.LogWarning("{ProcessorType}: No records found in processed layer for yearly summary", ProcessorType);
+            return;
+        }
+
+        var summaryValues = new List<object>();
+
+        foreach (string fourDigitCode in codesRow)
+        {
+            // Calculate sum for all months (01-12) for this 4-digit code
+            double yearlySum = 0;
+        
+            for (var month = 1; month <= 12; month++)
+            {
+                var sixDigitCode = $"{fourDigitCode}{month:D2}";
+                var record = processedLayer.Records.FirstOrDefault(x => x.Code == sixDigitCode);
+            
+                if (record?.Value1.HasValue == true)
+                {
+                    yearlySum += record.Value1.Value;
+                }
+            }
+
+            summaryValues.Add(yearlySum.ToString(CultureInfo.GetCultureInfo("pl-PL")));
+
+            _logger.LogDebug("{ProcessorType}: Calculated yearly sum for code {FourDigitCode}: {YearlySum}",
+                ProcessorType, fourDigitCode, yearlySum);
+        }
+
+        // Update row 20 with yearly sums
+        var valueRange = new ValueRange
+        {
+            Values = new List<IList<object>> { summaryValues }
+        };
+
+        var columnStart = "C";
+        var columnEnd = GetColumnLetter(codesRow.Count + 1); // +1 because we start from C (index 2)
+        var range = $"{googleSheetName}!{columnStart}20:{columnEnd}20";
+
+        var update = _googleSheetValues.Update(valueRange, sheetId, range);
+        update.ValueInputOption = SpreadsheetsResource.ValuesResource.UpdateRequest.ValueInputOptionEnum.USERENTERED;
+        update.Execute();
+
+        _logger.LogInformation("{ProcessorType}: Updated yearly summary data in row 20 with {CodeCount} totals",
+            ProcessorType, codesRow.Count);
+    }
+
+    private void UpdateMonthlyDataFromCodes(string sheetId, IList<object> codesRow, Layer processedLayer)
+    {
+        const string googleSheetName = "Raport_R6_DRAFT_2025";
+
+        if (processedLayer.Records == null)
+        {
+            _logger.LogWarning("{ProcessorType}: No records found in processed layer", ProcessorType);
+            return;
+        }
+
+        // Create a dictionary to store updates for each cell
+        var cellUpdates = new Dictionary<string, string>();
+
+        foreach (var record in processedLayer.Records)
+        {
+            if (string.IsNullOrEmpty(record.Code) || record.Code.Length != 6)
+            {
+                _logger.LogWarning("{ProcessorType}: Invalid code format in record {RecordId}: {Code}",
+                    ProcessorType, record.Id, record.Code);
+                continue;
+            }
+
+            // Extract 4-digit code and month from 6-digit code
+            var fourDigitCode = record.Code.Substring(0, 4);
+            var monthStr = record.Code.Substring(4, 2);
+
+            if (!int.TryParse(monthStr, out var month) || month < 1 || month > 12)
+            {
+                _logger.LogWarning("{ProcessorType}: Invalid month in code {Code}", ProcessorType, record.Code);
+                continue;
+            }
+
+            // Find column index for the 4-digit code
+            var columnIndex = -1;
+            for (var i = 0; i < codesRow.Count; i++)
+            {
+                if (codesRow[i]?.ToString() == fourDigitCode)
+                {
+                    columnIndex = i;
+                    break;
+                }
+            }
+
+            if (columnIndex == -1)
+            {
+                _logger.LogWarning("{ProcessorType}: Code {FourDigitCode} not found in sheet header",
+                    ProcessorType, fourDigitCode);
+                continue;
+            }
+
+            // Calculate row (month 01 = row 7, month 02 = row 8, etc.)
+            var targetRow = 6 + month; // row 7 for month 01, row 8 for month 02, etc.
+
+            // Calculate column letter (C = index 0, D = index 1, etc.)
+            var targetColumn = GetColumnLetter(columnIndex + 2); // +2 because C is the first column (index 0)
+
+            var cellAddress = $"{targetColumn}{targetRow}";
+            var value = record.Value1?.ToString(CultureInfo.GetCultureInfo("pl-PL")) ?? "0";
+
+            cellUpdates[cellAddress] = value;
+
+            _logger.LogDebug(
+                "{ProcessorType}: Mapping code {SixDigitCode} (base: {FourDigitCode}, month: {Month}) to cell {CellAddress} with value {Value}",
+                ProcessorType, record.Code, fourDigitCode, month, cellAddress, value);
+        }
+
+        // Batch update all cells
+        if (cellUpdates.Any())
+        {
+            var batchUpdateRequest = new BatchUpdateValuesRequest
+            {
+                ValueInputOption = "USER_ENTERED",
+                Data = cellUpdates.Select(kvp => new ValueRange
+                {
+                    Range = $"{googleSheetName}!{kvp.Key}",
+                    Values = new List<IList<object>> { new List<object> { kvp.Value } }
+                }).ToList()
+            };
+
+            var batchUpdate = _googleSheetValues.BatchUpdate(batchUpdateRequest, sheetId);
+            batchUpdate.Execute();
+
+            _logger.LogInformation("{ProcessorType}: Updated {CellCount} cells in Google Sheet",
+                ProcessorType, cellUpdates.Count);
+        }
+        else
+        {
+            _logger.LogWarning("{ProcessorType}: No valid data found to update in Google Sheet", ProcessorType);
+        }
+    }
+
+    private string GetColumnLetter(int columnIndex)
+    {
+        var columnLetter = string.Empty;
+        while (columnIndex >= 0)
+        {
+            columnLetter = (char)('A' + (columnIndex % 26)) + columnLetter;
+            columnIndex = columnIndex / 26 - 1;
+        }
+
+        return columnLetter;
+    }
+
+    private void UpdateTimestamps(string sheetId, Layer processedLayer)
+    {
+        const string googleSheetName = "Raport_R6_DRAFT_2025";
+
+        var timeUtc = processedLayer.ModifiedAt.ToString("dd.MM.yyyy HH:mm:ss", CultureInfo.GetCultureInfo("pl-PL"));
+
+        var warsawTimeZone = TimeZoneInfo.FindSystemTimeZoneById("Central European Standard Time");
+        var warsawTime = TimeZoneInfo.ConvertTimeFromUtc(processedLayer.ModifiedAt.ToUniversalTime(), warsawTimeZone);
+        var timeWarsaw = warsawTime.ToString("dd.MM.yyyy HH:mm:ss", CultureInfo.GetCultureInfo("pl-PL"));
+
+        var valueRangeTime = new ValueRange
+        {
+            Values = new List<IList<object>>
+            {
+                new List<object> { timeUtc },
+                new List<object> { timeWarsaw }
+            }
+        };
+
+        var updateTime = _googleSheetValues.Update(valueRangeTime, sheetId, $"{googleSheetName}!G1:G2");
+        updateTime.ValueInputOption =
+            SpreadsheetsResource.ValuesResource.UpdateRequest.ValueInputOptionEnum.USERENTERED;
+        updateTime.Execute();
+
+        _logger.LogDebug("{ProcessorType}: Updated timestamps in Google Sheet - UTC: {TimeUtc}, Warsaw: {TimeWarsaw}",
+            ProcessorType, timeUtc, timeWarsaw);
+    }
+}

DiunaBI.Plugins.Morska/Processors/MorskaT1R1Processor.cs

@@ -0,0 +1,500 @@
+using System.Globalization;
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using DiunaBI.Infrastructure.Services;
+using DiunaBI.Infrastructure.Services.Calculations;
+using Google.Apis.Sheets.v4;
+using Google.Apis.Sheets.v4.Data;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.Extensions.Logging;
+
+namespace DiunaBI.Plugins.Morska.Processors;
+
+public class MorskaT1R1Processor : MorskaBaseProcessor
+{
+    public override string ProcessorType => "Morska.Process.T1.R1";
+
+    private readonly AppDbContext _db;
+    private readonly SpreadsheetsResource.ValuesResource _googleSheetValues;
+    private readonly ILogger<MorskaT1R1Processor> _logger;
+
+    // Configuration properties loaded from layer records
+    private int Year { get; set; }
+    private List<Record>? Sources { get; set; }
+    private List<Record>? DynamicCodes { get; set; }
+    private string? GoogleSheetName { get; set; }
+
+    public MorskaT1R1Processor(
+        AppDbContext db,
+        SpreadsheetsResource.ValuesResource googleSheetValues,
+        ILogger<MorskaT1R1Processor> logger)
+    {
+        _db = db;
+        _googleSheetValues = googleSheetValues;
+        _logger = logger;
+    }
+
+    public override void Process(Layer processWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ProcessorType}: Starting processing for {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+
+            // Load configuration from layer records
+            LoadConfiguration(processWorker);
+
+            // Validate required configuration
+            ValidateConfiguration();
+
+            // Perform the actual processing
+            PerformProcessing(processWorker);
+
+            _logger.LogInformation("{ProcessorType}: Successfully completed processing for {ProcessWorkerName}",
+                ProcessorType, processWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to process {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+            throw;
+        }
+    }
+
+    private void LoadConfiguration(Layer processWorker)
+    {
+        if (processWorker.Records == null)
+        {
+            throw new InvalidOperationException("ProcessWorker has no records");
+        }
+
+        // Load year
+        var yearStr = GetRecordValue(processWorker.Records, "Year");
+        if (string.IsNullOrEmpty(yearStr) || !int.TryParse(yearStr, out var year))
+        {
+            throw new InvalidOperationException("Year record not found or invalid");
+        }
+        Year = year;
+
+        // Load sources
+        Sources = processWorker.Records.Where(x => x.Code == "Source").ToList();
+        if (Sources.Count == 0)
+        {
+            throw new InvalidOperationException("Source records not found");
+        }
+
+        // Load dynamic codes
+        DynamicCodes = processWorker.Records
+            .Where(x => x.Code!.Contains("DynamicCode-"))
+            .OrderBy(x => int.Parse(x.Code!.Split('-')[1]))
+            .ToList();
+
+        // Load Google Sheet name
+        GoogleSheetName = GetRecordValue(processWorker.Records, "GoogleSheetName");
+        if (string.IsNullOrEmpty(GoogleSheetName))
+        {
+            throw new InvalidOperationException("GoogleSheetName record not found");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration loaded - Year: {Year}, Sources: {SourceCount}, DynamicCodes: {DynamicCodeCount}, SheetName: {SheetName}",
+            ProcessorType, Year, Sources.Count, DynamicCodes.Count, GoogleSheetName);
+    }
+
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (Year < 2000 || Year > 3000) errors.Add($"Invalid year: {Year}");
+        if (Sources == null || Sources.Count == 0) errors.Add("No sources configured");
+        if (string.IsNullOrEmpty(GoogleSheetName)) errors.Add("GoogleSheetName is required");
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration validation passed", ProcessorType);
+    }
+
+    private void PerformProcessing(Layer processWorker)
+    {
+        _logger.LogDebug("{ProcessorType}: Processing data for Year: {Year} with {SourceCount} sources",
+            ProcessorType, Year, Sources!.Count);
+
+        // Get or create processed layer
+        var processedLayer = GetOrCreateProcessedLayer(processWorker);
+
+        // Process records for each month
+        var newRecords = ProcessAllMonths();
+
+        // Save results
+        SaveProcessedLayer(processedLayer, newRecords);
+
+        // Update Google Sheet report
+        UpdateGoogleSheetReport(processedLayer.Id);
+
+        _logger.LogInformation("{ProcessorType}: Successfully processed {RecordCount} records for layer {LayerName} ({LayerId})",
+            ProcessorType, newRecords.Count, processedLayer.Name, processedLayer.Id);
+    }
+
+    private Layer GetOrCreateProcessedLayer(Layer processWorker)
+    {
+        var processedLayer = _db.Layers
+            .Where(x => x.ParentId == processWorker.Id && !x.IsDeleted && !x.IsCancelled)
+            .OrderByDescending(x => x.CreatedAt)
+            .FirstOrDefault();
+
+        if (processedLayer == null)
+        {
+            processedLayer = new Layer
+            {
+                Id = Guid.NewGuid(),
+                Type = LayerType.Processed,
+                ParentId = processWorker.Id,
+                Number = _db.Layers.Count() + 1,
+                CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+            processedLayer.Name = $"L{processedLayer.Number}-P-{Year}-R1-T1";
+
+            _logger.LogDebug("{ProcessorType}: Created new processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+        else
+        {
+            processedLayer.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            processedLayer.ModifiedAt = DateTime.UtcNow;
+
+            _logger.LogDebug("{ProcessorType}: Using existing processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+
+        return processedLayer;
+    }
+
+    private List<Record> ProcessAllMonths()
+    {
+        var newRecords = new List<Record>();
+
+        for (var month = 1; month < 14; month++)
+        {
+            // Skip future months (except month 13 which is summary)
+            if (Year > DateTime.UtcNow.Year || 
+                (Year == DateTime.UtcNow.Year && month > DateTime.UtcNow.Month && month != 13))
+            {
+                _logger.LogDebug("{ProcessorType}: Skipping future month {Year}/{Month:D2}",
+                    ProcessorType, Year, month);
+                continue;
+            }
+
+            _logger.LogDebug("{ProcessorType}: Processing month {Month} for year {Year}",
+                ProcessorType, month, Year);
+
+            var monthRecords = ProcessSingleMonth(month);
+            newRecords.AddRange(monthRecords);
+
+            _logger.LogDebug("{ProcessorType}: Processed {RecordCount} records for month {Month}",
+                ProcessorType, monthRecords.Count, month);
+        }
+
+        return newRecords;
+    }
+
+    private List<Record> ProcessSingleMonth(int month)
+    {
+        var records = new List<Record>();
+
+        // Collect records from all sources
+        foreach (var source in Sources!)
+        {
+            var sourceRecords = GetSourceRecords(source, month);
+            records.AddRange(sourceRecords);
+        }
+
+        // Process dynamic codes (calculations)
+        if (DynamicCodes != null && DynamicCodes.Count > 0)
+        {
+            var calculatedRecords = ProcessDynamicCodes(records, month);
+            records.AddRange(calculatedRecords);
+        }
+
+        // Create final records with month suffix
+        var monthRecords = records.Select(x => new Record
+        {
+            Id = Guid.NewGuid(),
+            Code = $"{x.Code}{month:D2}",
+            CreatedAt = DateTime.UtcNow,
+            ModifiedAt = DateTime.UtcNow,
+            Value1 = x.Value32
+        }).ToList();
+
+        return monthRecords;
+    }
+
+    private List<Record> GetSourceRecords(Record source, int month)
+    {
+        var dataSource = _db.Layers
+            .Where(x => x.Type == LayerType.Processed &&
+                    !x.IsDeleted && !x.IsCancelled &&
+                    x.Name != null && x.Name.Contains($"{Year}/{month:D2}-{source.Desc1}-T3"))
+            .Include(x => x.Records)
+            .AsNoTracking()
+            .FirstOrDefault();
+
+        if (dataSource == null)
+        {
+            throw new InvalidOperationException($"Source layer {Year}/{month:D2}-{source.Desc1}-T3 not found");
+        }
+
+        var sourceRecords = new List<Record>();
+
+        // Check if there are specific codes configured for this source
+        var codesRecord = Sources!
+            .Where(x => x.Code == $"Codes-{source.Desc1}")
+            .FirstOrDefault();
+
+        if (codesRecord != null)
+        {
+            var codes = ProcessHelper.ParseCodes(codesRecord.Desc1!);
+            sourceRecords.AddRange(dataSource.Records!
+                .Where(x => codes.Contains(int.Parse(x.Code!))));
+
+            _logger.LogDebug("{ProcessorType}: Using filtered codes for source {Source}: {CodeCount} codes",
+                ProcessorType, source.Desc1, codes.Count);
+        }
+        else
+        {
+            sourceRecords.AddRange(dataSource.Records!);
+
+            _logger.LogDebug("{ProcessorType}: Using all records for source {Source}: {RecordCount} records",
+                ProcessorType, source.Desc1, dataSource.Records!.Count);
+        }
+
+        return sourceRecords;
+    }
+
+    private List<Record> ProcessDynamicCodes(List<Record> baseRecords, int month)
+    {
+        var calculatedRecords = new List<Record>();
+
+        foreach (var dynamicCode in DynamicCodes!)
+        {
+            try
+            {
+                if (string.IsNullOrEmpty(dynamicCode.Desc1))
+                {
+                    _logger.LogWarning("{ProcessorType}: Formula in Record {RecordId} is missing for month {Month}",
+                        ProcessorType, dynamicCode.Id, month);
+                    continue;
+                }
+
+                var calc = new BaseCalc(dynamicCode.Desc1);
+                if (!calc.IsFormulaCorrect())
+                {
+                    _logger.LogWarning("{ProcessorType}: Formula {Expression} in Record {RecordId} is not correct for month {Month}",
+                        ProcessorType, calc.Expression, dynamicCode.Id, month);
+                    continue;
+                }
+
+                var calculatedRecord = calc.CalculateT1(baseRecords.Concat(calculatedRecords).ToList());
+                calculatedRecords.Add(calculatedRecord);
+
+                _logger.LogDebug("{ProcessorType}: Successfully calculated dynamic code {Code} for month {Month}, result: {Value}",
+                    ProcessorType, calculatedRecord.Code, month, calculatedRecord.Value32);
+            }
+            catch (Exception e)
+            {
+                _logger.LogWarning(e, "{ProcessorType}: Formula {Expression} calculation error for month {Month}",
+                    ProcessorType, dynamicCode.Desc1, month);
+            }
+        }
+
+        return calculatedRecords;
+    }
+
+    private void SaveProcessedLayer(Layer processedLayer, List<Record> newRecords)
+    {
+        var existsInDb = _db.Layers.Any(x => x.Id == processedLayer.Id);
+
+        if (!existsInDb)
+        {
+            _db.Layers.Add(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Added new processed layer to database", ProcessorType);
+        }
+        else
+        {
+            _db.Layers.Update(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Updated existing processed layer in database", ProcessorType);
+        }
+
+        SaveRecords(processedLayer.Id, newRecords);
+        _db.SaveChanges();
+
+        _logger.LogDebug("{ProcessorType}: Saved {RecordCount} records for layer {LayerId}",
+            ProcessorType, newRecords.Count, processedLayer.Id);
+    }
+
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        // Remove existing records for this layer
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+            _logger.LogDebug("{ProcessorType}: Removed {DeletedCount} existing records for layer {LayerId}",
+                ProcessorType, toDelete.Count, layerId);
+        }
+
+        // Add new records
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Added {RecordCount} new records for layer {LayerId}",
+            ProcessorType, records.Count, layerId);
+    }
+
+    private void UpdateGoogleSheetReport(Guid sourceId)
+    {
+        try
+        {
+            _logger.LogDebug("{ProcessorType}: Updating Google Sheet report {SheetName}",
+                ProcessorType, GoogleSheetName);
+
+            const string sheetId = "1pph-XowjlK5CIaCEV_A5buK4ceJ0Z0YoUlDI4VMkhhA";
+            
+            // Get processed layer data
+            var processedLayer = _db.Layers
+                .Where(x => x.Id == sourceId)
+                .Include(x => x.Records)
+                .AsNoTracking()
+                .FirstOrDefault();
+
+            if (processedLayer == null)
+            {
+                throw new InvalidOperationException($"Processed layer {sourceId} not found");
+            }
+
+            // Get codes from sheet header
+            var codesResponse = _googleSheetValues.Get(sheetId, $"{GoogleSheetName}!C4:DS4").Execute();
+            var codesRow = codesResponse.Values[0];
+
+            // Update monthly data (months 1-12)
+            UpdateMonthlyData(sheetId, codesRow, processedLayer);
+            Thread.Sleep(1000);
+
+
+            // Update summary row (month 13)
+            UpdateSummaryData(sheetId, codesRow, processedLayer);
+            Thread.Sleep(1000);
+
+            // Update timestamps
+            UpdateTimestamps(sheetId, processedLayer);
+            Thread.Sleep(1000);
+
+            _logger.LogInformation("{ProcessorType}: Successfully updated Google Sheet report {SheetName}",
+                ProcessorType, GoogleSheetName);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to update Google Sheet report {SheetName}",
+                ProcessorType, GoogleSheetName);
+            throw;
+        }
+    }
+
+    private void UpdateMonthlyData(string sheetId, IList<object> codesRow, Layer processedLayer)
+    {
+        var valueRange = new ValueRange
+        {
+            Values = new List<IList<object>>()
+        };
+
+        // Process months 1-12
+        for (var month = 1; month <= 12; month++)
+        {
+            var monthValues = new List<object>();
+            foreach (string code in codesRow)
+            {
+                var record = processedLayer.Records?.SingleOrDefault(x => x.Code == $"{code}{month:D2}");
+                monthValues.Add(record?.Value1?.ToString(CultureInfo.GetCultureInfo("pl-PL")) ?? "0");
+            }
+            valueRange.Values.Add(monthValues);
+        }
+
+        var update = _googleSheetValues.Update(valueRange, sheetId, $"{GoogleSheetName}!C7:DS18");
+        update.ValueInputOption = SpreadsheetsResource.ValuesResource.UpdateRequest.ValueInputOptionEnum.USERENTERED;
+        update.Execute();
+
+        _logger.LogDebug("{ProcessorType}: Updated monthly data in Google Sheet", ProcessorType);
+    }
+
+    private void UpdateSummaryData(string sheetId, IList<object> codesRow, Layer processedLayer)
+    {
+        var valueRange = new ValueRange
+        {
+            Values = new List<IList<object>>()
+        };
+
+        // Empty row
+        var emptyRow = new List<object>();
+        for (int i = 0; i < codesRow.Count; i++)
+        {
+            emptyRow.Add("");
+        }
+        valueRange.Values.Add(emptyRow);
+
+        // Summary row (month 13)
+        var summaryValues = new List<object>();
+        foreach (string code in codesRow)
+        {
+            var record = processedLayer.Records?.SingleOrDefault(x => x.Code == $"{code}13");
+            summaryValues.Add(record?.Value1?.ToString(CultureInfo.GetCultureInfo("pl-PL")) ?? "0");
+        }
+        valueRange.Values.Add(summaryValues);
+
+        var update = _googleSheetValues.Update(valueRange, sheetId, $"{GoogleSheetName}!C19:DS20");
+        update.ValueInputOption = SpreadsheetsResource.ValuesResource.UpdateRequest.ValueInputOptionEnum.USERENTERED;
+        update.Execute();
+
+        _logger.LogDebug("{ProcessorType}: Updated summary data in Google Sheet", ProcessorType);
+    }
+
+    private void UpdateTimestamps(string sheetId, Layer processedLayer)
+    {
+        var timeUtc = processedLayer.ModifiedAt.ToString("dd.MM.yyyy HH:mm:ss", CultureInfo.GetCultureInfo("pl-PL"));
+        
+        var warsawTimeZone = TimeZoneInfo.FindSystemTimeZoneById("Central European Standard Time");
+        var warsawTime = TimeZoneInfo.ConvertTimeFromUtc(processedLayer.ModifiedAt.ToUniversalTime(), warsawTimeZone);
+        var timeWarsaw = warsawTime.ToString("dd.MM.yyyy HH:mm:ss", CultureInfo.GetCultureInfo("pl-PL"));
+
+        var valueRangeTime = new ValueRange
+        {
+            Values = new List<IList<object>>
+            {
+                new List<object> { timeUtc },
+                new List<object> { timeWarsaw }
+            }
+        };
+
+        var updateTime = _googleSheetValues.Update(valueRangeTime, sheetId, $"{GoogleSheetName}!G1:G2");
+        updateTime.ValueInputOption = SpreadsheetsResource.ValuesResource.UpdateRequest.ValueInputOptionEnum.USERENTERED;
+        updateTime.Execute();
+
+        _logger.LogDebug("{ProcessorType}: Updated timestamps in Google Sheet - UTC: {TimeUtc}, Warsaw: {TimeWarsaw}",
+            ProcessorType, timeUtc, timeWarsaw);
+    }
+
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+}

DiunaBI.Plugins.Morska/Processors/MorskaT1R3Processor.cs

@@ -0,0 +1,475 @@
+using System.Globalization;
+using System.Text.RegularExpressions;
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using DiunaBI.Infrastructure.Services;
+using Google.Apis.Sheets.v4;
+using Google.Apis.Sheets.v4.Data;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.Extensions.Logging;
+
+namespace DiunaBI.Plugins.Morska.Processors;
+
+public class MorskaT1R3Processor : MorskaBaseProcessor
+{
+    public override string ProcessorType => "Morska.Process.T1.R3";
+
+    private readonly AppDbContext _db;
+    private readonly SpreadsheetsResource.ValuesResource _googleSheetValues;
+    private readonly ILogger<MorskaT1R3Processor> _logger;
+
+    // Configuration properties loaded from layer records
+    private int Year { get; set; }
+    private string? Source { get; set; }
+
+    public MorskaT1R3Processor(
+        AppDbContext db,
+        SpreadsheetsResource.ValuesResource googleSheetValues,
+        ILogger<MorskaT1R3Processor> logger)
+    {
+        _db = db;
+        _googleSheetValues = googleSheetValues;
+        _logger = logger;
+    }
+
+    public override void Process(Layer processWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ProcessorType}: Starting processing for {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+
+            // Load configuration from layer records
+            LoadConfiguration(processWorker);
+
+            // Validate required configuration
+            ValidateConfiguration();
+
+            // Perform the actual processing
+            PerformProcessing(processWorker);
+
+            _logger.LogInformation("{ProcessorType}: Successfully completed processing for {ProcessWorkerName}",
+                ProcessorType, processWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to process {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+            throw;
+        }
+    }
+
+    private void LoadConfiguration(Layer processWorker)
+    {
+        if (processWorker.Records == null)
+        {
+            throw new InvalidOperationException("ProcessWorker has no records");
+        }
+
+        // Load year
+        var yearStr = GetRecordValue(processWorker.Records, "Year");
+        if (string.IsNullOrEmpty(yearStr) || !int.TryParse(yearStr, out var year))
+        {
+            throw new InvalidOperationException("Year record not found or invalid");
+        }
+        Year = year;
+
+        // Load source
+        Source = GetRecordValue(processWorker.Records, "Source");
+        if (string.IsNullOrEmpty(Source))
+        {
+            throw new InvalidOperationException("Source record not found");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration loaded - Year: {Year}, Source: {Source}",
+            ProcessorType, Year, Source);
+    }
+
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (Year < 2000 || Year > 3000) errors.Add($"Invalid year: {Year}");
+        if (string.IsNullOrEmpty(Source)) errors.Add("Source is required");
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration validation passed", ProcessorType);
+    }
+
+    private void PerformProcessing(Layer processWorker)
+    {
+        _logger.LogDebug("{ProcessorType}: Processing data for Year: {Year}, Source: {Source}",
+            ProcessorType, Year, Source);
+
+        // Get or create processed layer
+        var processedLayer = GetOrCreateProcessedLayer(processWorker);
+
+        // Get data sources
+        var dataSources = GetDataSources();
+
+        // Process records
+        var newRecords = ProcessRecords(dataSources);
+
+        // Save results
+        SaveProcessedLayer(processedLayer, newRecords);
+
+        // Update Google Sheet report
+        UpdateGoogleSheetReport(processedLayer.Id);
+
+        _logger.LogInformation("{ProcessorType}: Successfully processed {RecordCount} records for layer {LayerName} ({LayerId})",
+            ProcessorType, newRecords.Count, processedLayer.Name, processedLayer.Id);
+    }
+
+    private Layer GetOrCreateProcessedLayer(Layer processWorker)
+    {
+        var processedLayer = _db.Layers
+            .Where(x => x.ParentId == processWorker.Id && !x.IsDeleted && !x.IsCancelled)
+            .OrderByDescending(x => x.CreatedAt)
+            .FirstOrDefault();
+
+        if (processedLayer == null)
+        {
+            processedLayer = new Layer
+            {
+                Id = Guid.NewGuid(),
+                Type = LayerType.Processed,
+                ParentId = processWorker.Id,
+                Number = _db.Layers.Count() + 1,
+                CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+            processedLayer.Name = $"L{processedLayer.Number}-P-{Year}-R3-T1";
+
+            _logger.LogDebug("{ProcessorType}: Created new processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+        else
+        {
+            processedLayer.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            processedLayer.ModifiedAt = DateTime.UtcNow;
+
+            _logger.LogDebug("{ProcessorType}: Using existing processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+
+        return processedLayer;
+    }
+
+    private List<Layer> GetDataSources()
+    {
+        string pattern = @$"^L\d+-P-{Year}/\d+-{Source}-T5$";
+        
+        var dataSources = _db.Layers
+            .Where(x => !x.IsDeleted && !x.IsCancelled)
+            .Include(layer => layer.Records!)
+            .AsNoTracking()
+            .AsEnumerable()
+            .Where(x => Regex.IsMatch(x.Name!, pattern))
+            .ToList();
+
+        if (dataSources.Count == 0)
+        {
+            throw new InvalidOperationException($"No data sources found for pattern: {pattern}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Found {DataSourceCount} data sources matching pattern {Pattern}",
+            ProcessorType, dataSources.Count, pattern);
+
+        return dataSources;
+    }
+
+    private List<Record> ProcessRecords(List<Layer> dataSources)
+    {
+        var newRecords = new List<Record>();
+
+        foreach (var dataSource in dataSources)
+        {
+            var monthStr = ProcessHelper.ExtractMonthFromLayerName(dataSource.Name!);
+            if (monthStr == null || !int.TryParse(monthStr, out var month))
+            {
+                _logger.LogWarning("{ProcessorType}: Could not extract month from layer name: {LayerName}",
+                    ProcessorType, dataSource.Name);
+                continue;
+            }
+
+            _logger.LogDebug("{ProcessorType}: Processing data source {LayerName} for month {Month}",
+                ProcessorType, dataSource.Name, month);
+
+            var sourceRecords = ProcessDataSourceRecords(dataSource, month);
+            newRecords.AddRange(sourceRecords);
+
+            _logger.LogDebug("{ProcessorType}: Processed {RecordCount} records from source {LayerName}",
+                ProcessorType, sourceRecords.Count, dataSource.Name);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Total processed records: {TotalRecordCount}",
+            ProcessorType, newRecords.Count);
+
+        return newRecords;
+    }
+
+    private List<Record> ProcessDataSourceRecords(Layer dataSource, int month)
+    {
+        var newRecords = new List<Record>();
+
+        // L8542-D-DEPARTMENTS
+        var dictionary = _db.Layers.Include(x => x.Records).FirstOrDefault(x => x.Number == 8542);
+
+        foreach (var record in dataSource.Records!)
+        {
+            if (record.Value1 == null)
+            {
+                _logger.LogDebug("{ProcessorType}: Skipping record {RecordCode} - Value1 is null",
+                    ProcessorType, record.Code);
+                continue;
+            }
+
+            // Process values for positions 1-32
+            for (var i = 1; i < 33; i++)
+            {
+                var value = ProcessHelper.GetValue(record, i);
+                if (value == null)
+                {
+                    continue;
+                }
+
+                var baseValue = (double)record.Value1!;
+                var positionValue = (double)value;
+                var calculatedValue = i == 1 ? baseValue : baseValue * positionValue / 100;
+
+                var newRecord = new Record
+                {
+                    Id = Guid.NewGuid(),
+                    Code = $"{record.Code}{month:D2}{i:D2}",
+                    CreatedAt = DateTime.UtcNow,
+                    ModifiedAt = DateTime.UtcNow,
+                    Value1 = calculatedValue,
+                    Desc1 = record.Desc1
+                };
+
+                newRecords.Add(newRecord);
+
+                _logger.LogDebug("{ProcessorType}: Created record {NewRecordCode} with value {Value} from {OriginalCode}",
+                    ProcessorType, newRecord.Code, newRecord.Value1, record.Code);
+            }
+        }
+
+        return newRecords;
+    }
+
+    private void SaveProcessedLayer(Layer processedLayer, List<Record> newRecords)
+    {
+        var existsInDb = _db.Layers.Any(x => x.Id == processedLayer.Id);
+
+        if (!existsInDb)
+        {
+            _db.Layers.Add(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Added new processed layer to database", ProcessorType);
+        }
+        else
+        {
+            _db.Layers.Update(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Updated existing processed layer in database", ProcessorType);
+        }
+
+        SaveRecords(processedLayer.Id, newRecords);
+        _db.SaveChanges();
+
+        _logger.LogDebug("{ProcessorType}: Saved {RecordCount} records for layer {LayerId}",
+            ProcessorType, newRecords.Count, processedLayer.Id);
+    }
+
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        // Remove existing records for this layer
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+            _logger.LogDebug("{ProcessorType}: Removed {DeletedCount} existing records for layer {LayerId}",
+                ProcessorType, toDelete.Count, layerId);
+        }
+
+        // Add new records
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Added {RecordCount} new records for layer {LayerId}",
+            ProcessorType, records.Count, layerId);
+    }
+
+    private void UpdateGoogleSheetReport(Guid sourceId)
+    {
+        try
+        {
+            _logger.LogDebug("{ProcessorType}: Starting Google Sheet report update for layer {LayerId}",
+                ProcessorType, sourceId);
+
+            const string sheetId = "10Xo8BBF92nM7_JzzeOuWp49Gz8OsYuCxLDOeChqpW_8";
+
+            var processedLayer = _db.Layers
+                .Where(x => x.Id == sourceId)
+                .Include(x => x.Records)
+                .AsNoTracking()
+                .FirstOrDefault();
+
+            if (processedLayer == null)
+            {
+                throw new InvalidOperationException($"Processed layer {sourceId} not found");
+            }
+
+            // Update sheets for all months
+            for (var month = 1; month <= 12; month++)
+            {
+                UpdateMonthSheet(sheetId, processedLayer, month);
+                Thread.Sleep(1000);
+            }
+
+            _logger.LogInformation("{ProcessorType}: Successfully updated Google Sheet reports for all months",
+                ProcessorType);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to update Google Sheet report for layer {LayerId}",
+                ProcessorType, sourceId);
+            throw;
+        }
+    }
+
+    private void UpdateMonthSheet(string sheetId, Layer processedLayer, int month)
+    {
+        var sheetName = ProcessHelper.GetSheetName(month, Year);
+
+        try
+        {
+            _logger.LogDebug("{ProcessorType}: Updating sheet {SheetName} for month {Month}",
+                ProcessorType, sheetName, month);
+
+            // Get codes from sheet
+            ValueRange? dataRangeResponse;
+            try
+            {
+                dataRangeResponse = _googleSheetValues.Get(sheetId, $"{sheetName}!A7:A200").Execute();
+            }
+            catch (Exception e)
+            {
+                _logger.LogWarning("{ProcessorType}: Sheet {SheetName} not accessible, skipping - {Error}",
+                    ProcessorType, sheetName, e.Message);
+                return;
+            }
+
+            if (dataRangeResponse?.Values == null)
+            {
+                _logger.LogWarning("{ProcessorType}: No data found in sheet {SheetName}, skipping",
+                    ProcessorType, sheetName);
+                return;
+            }
+
+            // Update data
+            UpdateSheetData(sheetId, sheetName, processedLayer, dataRangeResponse.Values, month);
+
+            // Update timestamps
+            UpdateSheetTimestamps(sheetId, sheetName, processedLayer);
+
+            _logger.LogDebug("{ProcessorType}: Successfully updated sheet {SheetName}",
+                ProcessorType, sheetName);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to update sheet {SheetName} for month {Month}",
+                ProcessorType, sheetName, month);
+            throw;
+        }
+    }
+
+    private void UpdateSheetData(string sheetId, string sheetName, Layer processedLayer, IList<IList<object>> codeRows, int month)
+    {
+        var updateValueRange = new ValueRange
+        {
+            Values = new List<IList<object>>()
+        };
+
+        foreach (var row in codeRows)
+        {
+            if (row.Count == 0) continue;
+            
+            var code = row[0].ToString();
+            var updateRow = new List<object>();
+
+            var department = "";
+            // Process columns C to Q (positions 1-15)
+            for (var position = 1; position <= 15; position++)
+            {
+                var recordCode = $"{code}{month:D2}{position:D2}";
+                var codeRecord = processedLayer.Records!.FirstOrDefault(x => x.Code == recordCode);
+                
+                if (codeRecord?.Value1 != null)
+                {
+                    updateRow.Add(codeRecord.Value1);
+                    _logger.LogDebug("{ProcessorType}: Found value {Value} for code {RecordCode}",
+                        ProcessorType, codeRecord.Value1, recordCode);
+                }
+                else
+                {
+                    updateRow.Add("");
+                }
+                department = codeRecord?.Desc1 ?? "";
+            }
+            
+            updateRow.Add(department);
+            
+            updateValueRange.Values.Add(updateRow);
+        }
+
+        // Update sheet with new values
+        var update = _googleSheetValues.Update(updateValueRange, sheetId, $"{sheetName}!C7:R200");
+        update.ValueInputOption = SpreadsheetsResource.ValuesResource.UpdateRequest.ValueInputOptionEnum.USERENTERED;
+        update.Execute();
+
+        _logger.LogDebug("{ProcessorType}: Updated {RowCount} rows of data in sheet {SheetName}",
+            ProcessorType, updateValueRange.Values.Count, sheetName);
+    }
+
+    private void UpdateSheetTimestamps(string sheetId, string sheetName, Layer processedLayer)
+    {
+        var timeUtc = processedLayer.ModifiedAt.ToString("dd.MM.yyyy HH:mm:ss", CultureInfo.GetCultureInfo("pl-PL"));
+        
+        var warsawTimeZone = TimeZoneInfo.FindSystemTimeZoneById("Central European Standard Time");
+        var warsawTime = TimeZoneInfo.ConvertTimeFromUtc(processedLayer.ModifiedAt.ToUniversalTime(), warsawTimeZone);
+        var timeWarsaw = warsawTime.ToString("dd.MM.yyyy HH:mm:ss", CultureInfo.GetCultureInfo("pl-PL"));
+
+        var valueRangeTime = new ValueRange
+        {
+            Values = new List<IList<object>>
+            {
+                new List<object> { timeUtc },
+                new List<object> { timeWarsaw }
+            }
+        };
+
+        var updateTime = _googleSheetValues.Update(valueRangeTime, sheetId, $"{sheetName}!G1:G2");
+        updateTime.ValueInputOption = SpreadsheetsResource.ValuesResource.UpdateRequest.ValueInputOptionEnum.USERENTERED;
+        updateTime.Execute();
+
+        _logger.LogDebug("{ProcessorType}: Updated timestamps in sheet {SheetName} - UTC: {TimeUtc}, Warsaw: {TimeWarsaw}",
+            ProcessorType, sheetName, timeUtc, timeWarsaw);
+    }
+
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+}

DiunaBI.Plugins.Morska/Processors/MorskaT3MultiSourceCopySelectedCodesProcessor-TO_REMOVE.cs

@@ -0,0 +1,310 @@
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using DiunaBI.Infrastructure.Services;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.Extensions.Logging;
+
+namespace DiunaBI.Plugins.Morska.Processors;
+
+public class MorskaT3MultiSourceCopySelectedCodesProcessor : MorskaBaseProcessor
+{
+    public override string ProcessorType => "T3.MultiSourceCopySelectedCodes";
+
+    private readonly AppDbContext _db;
+    private readonly ILogger<MorskaT3MultiSourceCopySelectedCodesProcessor> _logger;
+
+    // Configuration properties loaded from layer records
+    private int Year { get; set; }
+    private int Month { get; set; }
+    private List<Record>? Sources { get; set; }
+    private string? Codes { get; set; }
+    private List<int>? CodesList { get; set; }
+
+    public MorskaT3MultiSourceCopySelectedCodesProcessor(
+        AppDbContext db,
+        ILogger<MorskaT3MultiSourceCopySelectedCodesProcessor> logger)
+    {
+        _db = db;
+        _logger = logger;
+    }
+
+    public override void Process(Layer processWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ProcessorType}: Starting processing for {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+
+            // Load configuration from layer records
+            LoadConfiguration(processWorker);
+
+            // Validate required configuration
+            ValidateConfiguration();
+
+            // Perform the actual processing
+            PerformProcessing(processWorker);
+
+            _logger.LogInformation("{ProcessorType}: Successfully completed processing for {ProcessWorkerName}",
+                ProcessorType, processWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to process {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+            throw;
+        }
+    }
+
+    private void LoadConfiguration(Layer processWorker)
+    {
+        if (processWorker.Records == null)
+        {
+            throw new InvalidOperationException("ProcessWorker has no records");
+        }
+
+        // Load year
+        var yearStr = GetRecordValue(processWorker.Records, "Year");
+        if (string.IsNullOrEmpty(yearStr) || !int.TryParse(yearStr, out var year))
+        {
+            throw new InvalidOperationException("Year record not found or invalid");
+        }
+        Year = year;
+
+        // Load month
+        var monthStr = GetRecordValue(processWorker.Records, "Month");
+        if (string.IsNullOrEmpty(monthStr) || !int.TryParse(monthStr, out var month))
+        {
+            throw new InvalidOperationException("Month record not found or invalid");
+        }
+        Month = month;
+
+        // Load sources
+        Sources = processWorker.Records.Where(x => x.Code == "Source").ToList();
+        if (Sources.Count == 0)
+        {
+            throw new InvalidOperationException("Source records not found");
+        }
+
+        // Load codes
+        Codes = GetRecordValue(processWorker.Records, "Codes");
+        if (string.IsNullOrEmpty(Codes))
+        {
+            throw new InvalidOperationException("Codes record not found");
+        }
+
+        // Parse codes list
+        CodesList = ProcessHelper.ParseCodes(Codes);
+
+        _logger.LogDebug("{ProcessorType}: Configuration loaded - Year: {Year}, Month: {Month}, Sources: {SourceCount}, Codes: {CodeCount}",
+            ProcessorType, Year, Month, Sources.Count, CodesList.Count);
+    }
+
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (Year < 2000 || Year > 3000) errors.Add($"Invalid year: {Year}");
+        if (Month < 1 || Month > 12) errors.Add($"Invalid month: {Month}");
+        if (Sources == null || Sources.Count == 0) errors.Add("No sources configured");
+        if (CodesList == null || CodesList.Count == 0) errors.Add("No codes configured");
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration validation passed", ProcessorType);
+    }
+
+    private void PerformProcessing(Layer processWorker)
+    {
+        _logger.LogDebug("{ProcessorType}: Processing data for Year: {Year}, Month: {Month} with {SourceCount} sources",
+            ProcessorType, Year, Month, Sources!.Count);
+
+        // Get or create processed layer
+        var processedLayer = GetOrCreateProcessedLayer(processWorker);
+
+        // Get data sources
+        var dataSources = GetDataSources();
+
+        // Process records
+        var newRecords = ProcessRecords(dataSources);
+
+        // Save results
+        SaveProcessedLayer(processedLayer, newRecords);
+
+        _logger.LogInformation("{ProcessorType}: Successfully processed {RecordCount} records for layer {LayerName} ({LayerId})",
+            ProcessorType, newRecords.Count, processedLayer.Name, processedLayer.Id);
+    }
+
+    private Layer GetOrCreateProcessedLayer(Layer processWorker)
+    {
+        var processedLayer = _db.Layers
+            .Where(x => x.ParentId == processWorker.Id && !x.IsDeleted && !x.IsCancelled)
+            .OrderByDescending(x => x.CreatedAt)
+            .FirstOrDefault();
+
+        if (processedLayer == null)
+        {
+            processedLayer = new Layer
+            {
+                Id = Guid.NewGuid(),
+                Type = LayerType.Processed,
+                ParentId = processWorker.Id,
+                Number = _db.Layers.Count() + 1,
+                CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+            processedLayer.Name = $"L{processedLayer.Number}-P-{Year}/{Month:D2}-AB-T3";
+
+            _logger.LogDebug("{ProcessorType}: Created new processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+        else
+        {
+            processedLayer.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            processedLayer.ModifiedAt = DateTime.UtcNow;
+
+            _logger.LogDebug("{ProcessorType}: Using existing processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+
+        return processedLayer;
+    }
+
+    private List<Layer> GetDataSources()
+    {
+        var dataSources = new List<Layer>();
+
+        foreach (var source in Sources!)
+        {
+            var dataSource = _db.Layers
+                .Where(x => x.Type == LayerType.Processed && 
+                           !x.IsDeleted && !x.IsCancelled && 
+                           x.Name != null && x.Name.Contains($"{Year}/{Month:D2}-{source.Desc1}-T3"))
+                .Include(x => x.Records)
+                .AsNoTracking()
+                .FirstOrDefault();
+
+            if (dataSource == null)
+            {
+                _logger.LogWarning("{ProcessorType}: Data source not found for {Year}/{Month:D2}-{Source}-T3",
+                    ProcessorType, Year, Month, source.Desc1);
+                continue;
+            }
+
+            dataSources.Add(dataSource);
+            _logger.LogDebug("{ProcessorType}: Found data source {LayerName} with {RecordCount} records",
+                ProcessorType, dataSource.Name, dataSource.Records?.Count ?? 0);
+        }
+
+        if (dataSources.Count == 0)
+        {
+            throw new InvalidOperationException($"No data sources found for {Year}/{Month:D2}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Found {DataSourceCount} data sources",
+            ProcessorType, dataSources.Count);
+
+        return dataSources;
+    }
+
+    private List<Record> ProcessRecords(List<Layer> dataSources)
+    {
+        var allSourceRecords = dataSources.SelectMany(x => x.Records!).ToList();
+        
+        var filteredRecords = allSourceRecords
+            .Where(x => !string.IsNullOrEmpty(x.Code) && 
+                       int.TryParse(x.Code, out var code) && 
+                       CodesList!.Contains(code))
+            .ToList();
+
+        _logger.LogDebug("{ProcessorType}: Filtered {FilteredCount} records from {TotalCount} total records using {CodeCount} codes",
+            ProcessorType, filteredRecords.Count, allSourceRecords.Count, CodesList!.Count);
+
+        var newRecords = filteredRecords.Select(x => CreateCopiedRecord(x)).ToList();
+
+        _logger.LogDebug("{ProcessorType}: Created {NewRecordCount} copied records",
+            ProcessorType, newRecords.Count);
+
+        return newRecords;
+    }
+
+    private Record CreateCopiedRecord(Record sourceRecord)
+    {
+        var newRecord = new Record
+        {
+            Id = Guid.NewGuid(),
+            Code = sourceRecord.Code,
+            CreatedAt = DateTime.UtcNow,
+            ModifiedAt = DateTime.UtcNow
+        };
+
+        // Copy all values from positions 1-32
+        for (var i = 1; i < 33; i++)
+        {
+            var value = ProcessHelper.GetValue(sourceRecord, i);
+            ProcessHelper.SetValue(newRecord, i, value);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Copied record {Code} with values from positions 1-32",
+            ProcessorType, newRecord.Code);
+
+        return newRecord;
+    }
+
+    private void SaveProcessedLayer(Layer processedLayer, List<Record> newRecords)
+    {
+        var existsInDb = _db.Layers.Any(x => x.Id == processedLayer.Id);
+
+        if (!existsInDb)
+        {
+            _db.Layers.Add(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Added new processed layer to database", ProcessorType);
+        }
+        else
+        {
+            _db.Layers.Update(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Updated existing processed layer in database", ProcessorType);
+        }
+
+        SaveRecords(processedLayer.Id, newRecords);
+        _db.SaveChanges();
+
+        _logger.LogDebug("{ProcessorType}: Saved {RecordCount} records for layer {LayerId}",
+            ProcessorType, newRecords.Count, processedLayer.Id);
+    }
+
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        // Remove existing records for this layer
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+            _logger.LogDebug("{ProcessorType}: Removed {DeletedCount} existing records for layer {LayerId}",
+                ProcessorType, toDelete.Count, layerId);
+        }
+
+        // Add new records
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Added {RecordCount} new records for layer {LayerId}",
+            ProcessorType, records.Count, layerId);
+    }
+
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+}

DiunaBI.Plugins.Morska/Processors/MorskaT3MultiSourceCopySelectedCodesYearSummaryProcessor-TO_REMOVE.cs

@@ -0,0 +1,275 @@
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using DiunaBI.Infrastructure.Services;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.Extensions.Logging;
+
+namespace DiunaBI.Plugins.Morska.Processors;
+
+public class MorskaT3MultiSourceCopySelectedCodesYearSummaryProcessor : MorskaBaseProcessor
+{
+    public override string ProcessorType => "T3.MultiSourceCopySelectedCodesYearSummary";
+
+    private readonly AppDbContext _db;
+    private readonly ILogger<MorskaT3MultiSourceCopySelectedCodesYearSummaryProcessor> _logger;
+
+    // Configuration properties loaded from layer records
+    private int Year { get; set; }
+
+    public MorskaT3MultiSourceCopySelectedCodesYearSummaryProcessor(
+        AppDbContext db,
+        ILogger<MorskaT3MultiSourceCopySelectedCodesYearSummaryProcessor> logger)
+    {
+        _db = db;
+        _logger = logger;
+    }
+
+    public override void Process(Layer processWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ProcessorType}: Starting processing for {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+
+            // Load configuration from layer records
+            LoadConfiguration(processWorker);
+
+            // Validate required configuration
+            ValidateConfiguration();
+
+            // Perform the actual processing
+            PerformProcessing(processWorker);
+
+            _logger.LogInformation("{ProcessorType}: Successfully completed processing for {ProcessWorkerName}",
+                ProcessorType, processWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to process {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+            throw;
+        }
+    }
+
+    private void LoadConfiguration(Layer processWorker)
+    {
+        if (processWorker.Records == null)
+        {
+            throw new InvalidOperationException("ProcessWorker has no records");
+        }
+
+        // Load year
+        var yearStr = GetRecordValue(processWorker.Records, "Year");
+        if (string.IsNullOrEmpty(yearStr) || !int.TryParse(yearStr, out var year))
+        {
+            throw new InvalidOperationException("Year record not found or invalid");
+        }
+        Year = year;
+
+        _logger.LogDebug("{ProcessorType}: Configuration loaded - Year: {Year}",
+            ProcessorType, Year);
+    }
+
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (Year < 2000 || Year > 3000) errors.Add($"Invalid year: {Year}");
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration validation passed", ProcessorType);
+    }
+
+    private void PerformProcessing(Layer processWorker)
+    {
+        _logger.LogDebug("{ProcessorType}: Processing year summary for Year: {Year}",
+            ProcessorType, Year);
+
+        // Get or create processed layer
+        var processedLayer = GetOrCreateProcessedLayer(processWorker);
+
+        // Get data sources for all months
+        var dataSources = GetDataSources();
+
+        // Process records (sum all monthly values)
+        var newRecords = ProcessRecords(dataSources);
+
+        // Save results
+        SaveProcessedLayer(processedLayer, newRecords);
+
+        _logger.LogInformation("{ProcessorType}: Successfully processed {RecordCount} records for layer {LayerName} ({LayerId})",
+            ProcessorType, newRecords.Count, processedLayer.Name, processedLayer.Id);
+    }
+
+    private Layer GetOrCreateProcessedLayer(Layer processWorker)
+    {
+        var processedLayer = _db.Layers
+            .Where(x => x.ParentId == processWorker.Id && !x.IsDeleted && !x.IsCancelled)
+            .OrderByDescending(x => x.CreatedAt)
+            .FirstOrDefault();
+
+        if (processedLayer == null)
+        {
+            processedLayer = new Layer
+            {
+                Id = Guid.NewGuid(),
+                Type = LayerType.Processed,
+                ParentId = processWorker.Id,
+                Number = _db.Layers.Count() + 1,
+                CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+            processedLayer.Name = $"L{processedLayer.Number}-P-{Year}/13-AB-T3";
+
+            _logger.LogDebug("{ProcessorType}: Created new processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+        else
+        {
+            processedLayer.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            processedLayer.ModifiedAt = DateTime.UtcNow;
+
+            _logger.LogDebug("{ProcessorType}: Using existing processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+
+        return processedLayer;
+    }
+
+    private List<Layer> GetDataSources()
+    {
+        var dataSources = new List<Layer>();
+
+        for (var month = 1; month <= 12; month++)
+        {
+            var dataSource = _db.Layers
+                .Where(x => x.Type == LayerType.Processed &&
+                           !x.IsDeleted && !x.IsCancelled &&
+                           x.Name != null && x.Name.Contains($"{Year}/{month:D2}-AB-T3"))
+                .Include(x => x.Records)
+                .AsNoTracking()
+                .FirstOrDefault();
+
+            if (dataSource != null)
+            {
+                dataSources.Add(dataSource);
+                _logger.LogDebug("{ProcessorType}: Found data source for month {Month}: {LayerName} with {RecordCount} records",
+                    ProcessorType, month, dataSource.Name, dataSource.Records?.Count ?? 0);
+            }
+            else
+            {
+                _logger.LogDebug("{ProcessorType}: No data source found for month {Month}",
+                    ProcessorType, month);
+            }
+        }
+
+        if (dataSources.Count == 0)
+        {
+            throw new InvalidOperationException($"No data sources found for year {Year}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Found {DataSourceCount} data sources for year {Year}",
+            ProcessorType, dataSources.Count, Year);
+
+        return dataSources;
+    }
+
+    private List<Record> ProcessRecords(List<Layer> dataSources)
+    {
+        var allRecords = dataSources.SelectMany(x => x.Records!).ToList();
+        var baseRecords = dataSources.Last().Records!;
+        var newRecords = new List<Record>();
+
+        _logger.LogDebug("{ProcessorType}: Processing {AllRecordCount} total records from {MonthCount} months, using {BaseRecordCount} base records",
+            ProcessorType, allRecords.Count, dataSources.Count, baseRecords.Count);
+
+        foreach (var baseRecord in baseRecords)
+        {
+            var codeRecords = allRecords.Where(x => x.Code == baseRecord.Code).ToList();
+            
+            var processedRecord = new Record
+            {
+                Id = Guid.NewGuid(),
+                Code = baseRecord.Code,
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+
+            // Sum values from all months for positions 1-32
+            for (var position = 1; position <= 32; position++)
+            {
+                var totalValue = codeRecords.Sum(x => ProcessHelper.GetValue(x, position) ?? 0);
+                ProcessHelper.SetValue(processedRecord, position, totalValue);
+            }
+
+            newRecords.Add(processedRecord);
+
+            _logger.LogDebug("{ProcessorType}: Processed code {Code} - summed values from {RecordCount} monthly records",
+                ProcessorType, baseRecord.Code, codeRecords.Count);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Created {NewRecordCount} summary records",
+            ProcessorType, newRecords.Count);
+
+        return newRecords;
+    }
+
+    private void SaveProcessedLayer(Layer processedLayer, List<Record> newRecords)
+    {
+        var existsInDb = _db.Layers.Any(x => x.Id == processedLayer.Id);
+
+        if (!existsInDb)
+        {
+            _db.Layers.Add(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Added new processed layer to database", ProcessorType);
+        }
+        else
+        {
+            _db.Layers.Update(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Updated existing processed layer in database", ProcessorType);
+        }
+
+        SaveRecords(processedLayer.Id, newRecords);
+        _db.SaveChanges();
+
+        _logger.LogDebug("{ProcessorType}: Saved {RecordCount} records for layer {LayerId}",
+            ProcessorType, newRecords.Count, processedLayer.Id);
+    }
+
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        // Remove existing records for this layer
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+            _logger.LogDebug("{ProcessorType}: Removed {DeletedCount} existing records for layer {LayerId}",
+                ProcessorType, toDelete.Count, layerId);
+        }
+
+        // Add new records
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Added {RecordCount} new records for layer {LayerId}",
+            ProcessorType, records.Count, layerId);
+    }
+
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+}

DiunaBI.Plugins.Morska/Processors/MorskaT3MultiSourceSummaryProcessor.cs

@@ -0,0 +1,340 @@
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using DiunaBI.Infrastructure.Services;
+using DiunaBI.Infrastructure.Services.Calculations;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.Extensions.Logging;
+
+namespace DiunaBI.Plugins.Morska.Processors;
+
+public class MorskaT3MultiSourceSummaryProcessor : MorskaBaseProcessor
+{
+    public override string ProcessorType => "Morska.Process.T3.MultiSourceSummary";
+    
+    private readonly AppDbContext _db;
+    private readonly ILogger<MorskaT3MultiSourceSummaryProcessor> _logger;
+
+    // Configuration properties loaded from layer records
+    private int Year { get; set; }
+    private int Month { get; set; }
+    private List<Record>? Sources { get; set; }
+    private List<Record>? DynamicCodes { get; set; }
+
+    public MorskaT3MultiSourceSummaryProcessor(
+        AppDbContext db,
+        ILogger<MorskaT3MultiSourceSummaryProcessor> logger)
+    {
+        _db = db;
+        _logger = logger;
+    }
+
+    public override void Process(Layer processWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ProcessorType}: Starting processing for {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+
+            // Load configuration from layer records
+            LoadConfiguration(processWorker);
+
+            // Validate required configuration
+            ValidateConfiguration();
+
+            // Perform the actual processing
+            PerformProcessing(processWorker);
+
+            _logger.LogInformation("{ProcessorType}: Successfully completed processing for {ProcessWorkerName}",
+                ProcessorType, processWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to process {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+            throw;
+        }
+    }
+
+    private void LoadConfiguration(Layer processWorker)
+    {
+        if (processWorker.Records == null)
+        {
+            throw new InvalidOperationException("ProcessWorker has no records");
+        }
+
+        // Load year
+        var yearStr = GetRecordValue(processWorker.Records, "Year");
+        if (string.IsNullOrEmpty(yearStr) || !int.TryParse(yearStr, out var year))
+        {
+            throw new InvalidOperationException("Year record not found or invalid");
+        }
+        Year = year;
+
+        // Load month
+        var monthStr = GetRecordValue(processWorker.Records, "Month");
+        if (string.IsNullOrEmpty(monthStr) || !int.TryParse(monthStr, out var month))
+        {
+            throw new InvalidOperationException("Month record not found or invalid");
+        }
+        Month = month;
+
+        // Load sources
+        Sources = processWorker.Records.Where(x => x.Code == "Source").ToList();
+        if (Sources.Count == 0)
+        {
+            throw new InvalidOperationException("Source records not found");
+        }
+
+        // Load dynamic codes
+        DynamicCodes = processWorker.Records
+            .Where(x => x.Code!.Contains("DynamicCode-"))
+            .OrderBy(x => int.Parse(x.Code!.Split('-')[1]))
+            .ToList();
+
+        _logger.LogDebug("{ProcessorType}: Configuration loaded - Year: {Year}, Month: {Month}, Sources: {SourceCount}, DynamicCodes: {DynamicCodeCount}",
+            ProcessorType, Year, Month, Sources.Count, DynamicCodes.Count);
+    }
+
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (Year < 2000 || Year > 3000) errors.Add($"Invalid year: {Year}");
+        if (Month < 1 || Month > 12) errors.Add($"Invalid month: {Month}");
+        if (Sources == null || Sources.Count == 0) errors.Add("No sources configured");
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration validation passed", ProcessorType);
+    }
+
+    private void PerformProcessing(Layer processWorker)
+    {
+        _logger.LogDebug("{ProcessorType}: Processing data for Year: {Year}, Month: {Month} with {SourceCount} sources",
+            ProcessorType, Year, Month, Sources!.Count);
+
+        // Get or create processed layer
+        var processedLayer = GetOrCreateProcessedLayer(processWorker);
+
+        // Get data sources
+        var dataSources = GetDataSources();
+
+        // Process records (sum by base codes)
+        var newRecords = ProcessRecords(dataSources);
+
+        // Process dynamic codes if configured
+        if (DynamicCodes != null && DynamicCodes.Count > 0)
+        {
+            var calculatedRecords = ProcessDynamicCodes(newRecords);
+            newRecords.AddRange(calculatedRecords);
+        }
+
+        // Save results
+        SaveProcessedLayer(processedLayer, newRecords);
+
+        _logger.LogInformation("{ProcessorType}: Successfully processed {RecordCount} records for layer {LayerName} ({LayerId})",
+            ProcessorType, newRecords.Count, processedLayer.Name, processedLayer.Id);
+    }
+
+    private Layer GetOrCreateProcessedLayer(Layer processWorker)
+    {
+        var processedLayer = _db.Layers
+            .Where(x => x.ParentId == processWorker.Id && !x.IsDeleted && !x.IsCancelled)
+            .OrderByDescending(x => x.CreatedAt)
+            .FirstOrDefault();
+
+        if (processedLayer == null)
+        {
+            processedLayer = new Layer
+            {
+                Id = Guid.NewGuid(),
+                Type = LayerType.Processed,
+                ParentId = processWorker.Id,
+                Number = _db.Layers.Count() + 1,
+                CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+            processedLayer.Name = $"L{processedLayer.Number}-P-{Year}/{Month:D2}-AA-T3";
+
+            _logger.LogDebug("{ProcessorType}: Created new processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+        else
+        {
+            processedLayer.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            processedLayer.ModifiedAt = DateTime.UtcNow;
+
+            _logger.LogDebug("{ProcessorType}: Using existing processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+
+        return processedLayer;
+    }
+
+    private List<Layer> GetDataSources()
+    {
+        var dataSources = Sources!.Select(source => 
+            _db.Layers
+                .Where(x => x.Type == LayerType.Processed && 
+                        !x.IsDeleted && !x.IsCancelled && 
+                        x.Name != null && x.Name.Contains($"{Year}/{Month:D2}-{source.Desc1}-T3"))
+                .Include(x => x.Records)
+                .AsNoTracking()
+                .FirstOrDefault())
+            .OfType<Layer>()
+            .ToList();
+
+        if (dataSources.Count == 0)
+        {
+            throw new InvalidOperationException($"No data sources found for {Year}/{Month:D2}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Found {DataSourceCount} data sources for processing",
+            ProcessorType, dataSources.Count);
+
+        return dataSources;
+    }
+
+    private List<Record> ProcessRecords(List<Layer> dataSources)
+    {
+        var allRecords = dataSources.SelectMany(x => x.Records!).ToList();
+        var baseCodes = allRecords.Select(x => x.Code!.Remove(0, 1)).Distinct().ToList();
+        var newRecords = new List<Record>();
+
+        _logger.LogDebug("{ProcessorType}: Processing {AllRecordCount} records from {DataSourceCount} sources, found {BaseCodeCount} base codes",
+            ProcessorType, allRecords.Count, dataSources.Count, baseCodes.Count);
+
+        foreach (var baseCode in baseCodes)
+        {
+            var codeRecords = allRecords.Where(x => x.Code![1..] == baseCode).ToList();
+            
+            var processedRecord = new Record
+            {
+                Id = Guid.NewGuid(),
+                Code = $"9{baseCode}",
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+
+            // Sum values from all sources for positions 1-32
+            for (var i = 1; i < 33; i++)
+            {
+                var totalValue = codeRecords.Sum(x => ProcessHelper.GetValue(x, i));
+                ProcessHelper.SetValue(processedRecord, i, totalValue);
+            }
+
+            newRecords.Add(processedRecord);
+
+            _logger.LogDebug("{ProcessorType}: Processed base code {BaseCode} - summed values from {RecordCount} source records",
+                ProcessorType, baseCode, codeRecords.Count);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Created {NewRecordCount} summary records",
+            ProcessorType, newRecords.Count);
+
+        return newRecords;
+    }
+
+    private List<Record> ProcessDynamicCodes(List<Record> baseRecords)
+    {
+        var calculatedRecords = new List<Record>();
+
+        _logger.LogDebug("{ProcessorType}: Processing {DynamicCodeCount} dynamic codes",
+            ProcessorType, DynamicCodes!.Count);
+
+        foreach (var dynamicCode in DynamicCodes!)
+        {
+            try
+            {
+                if (string.IsNullOrEmpty(dynamicCode.Desc1))
+                {
+                    _logger.LogWarning("{ProcessorType}: Formula in Record {RecordId} is missing",
+                        ProcessorType, dynamicCode.Id);
+                    continue;
+                }
+
+                var calc = new BaseCalc(dynamicCode.Desc1);
+                if (!calc.IsFormulaCorrect())
+                {
+                    _logger.LogWarning("{ProcessorType}: Formula {Expression} in Record {RecordId} is not correct",
+                        ProcessorType, calc.Expression, dynamicCode.Id);
+                    continue;
+                }
+
+                var calculatedRecord = calc.CalculateT3(baseRecords.Concat(calculatedRecords).ToList());
+                calculatedRecords.Add(calculatedRecord);
+
+                _logger.LogDebug("{ProcessorType}: Successfully calculated dynamic code {Code}, result: {Value}",
+                    ProcessorType, calculatedRecord.Code, calculatedRecord.Value1);
+            }
+            catch (Exception e)
+            {
+                _logger.LogWarning(e, "{ProcessorType}: Formula {Expression} calculation error",
+                    ProcessorType, dynamicCode.Desc1);
+            }
+        }
+
+        _logger.LogDebug("{ProcessorType}: Successfully calculated {CalculatedCount} dynamic records",
+            ProcessorType, calculatedRecords.Count);
+
+        return calculatedRecords;
+    }
+
+    private void SaveProcessedLayer(Layer processedLayer, List<Record> newRecords)
+    {
+        var existsInDb = _db.Layers.Any(x => x.Id == processedLayer.Id);
+
+        if (!existsInDb)
+        {
+            _db.Layers.Add(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Added new processed layer to database", ProcessorType);
+        }
+        else
+        {
+            _db.Layers.Update(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Updated existing processed layer in database", ProcessorType);
+        }
+
+        SaveRecords(processedLayer.Id, newRecords);
+        _db.SaveChanges();
+
+        _logger.LogDebug("{ProcessorType}: Saved {RecordCount} records for layer {LayerId}",
+            ProcessorType, newRecords.Count, processedLayer.Id);
+    }
+
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        // Remove existing records for this layer
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+            _logger.LogDebug("{ProcessorType}: Removed {DeletedCount} existing records for layer {LayerId}",
+                ProcessorType, toDelete.Count, layerId);
+        }
+
+        // Add new records
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Added {RecordCount} new records for layer {LayerId}",
+            ProcessorType, records.Count, layerId);
+    }
+
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+}

DiunaBI.Plugins.Morska/Processors/MorskaT3MultiSourceYearSummaryProcessor.cs

@@ -0,0 +1,344 @@
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using DiunaBI.Infrastructure.Services;
+using DiunaBI.Infrastructure.Services.Calculations;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.Extensions.Logging;
+
+namespace DiunaBI.Plugins.Morska.Processors;
+
+public class MorskaT3MultiSourceYearSummaryProcessor : MorskaBaseProcessor
+{
+    public override string ProcessorType => "Morska.Process.T3.MultiSourceYearSummary";
+    
+    private readonly AppDbContext _db;
+    private readonly ILogger<MorskaT3MultiSourceYearSummaryProcessor> _logger;
+
+    // Configuration properties loaded from layer records
+    private int Year { get; set; }
+    private List<Record>? Sources { get; set; }
+    private List<Record>? DynamicCodes { get; set; }
+
+    public MorskaT3MultiSourceYearSummaryProcessor(
+        AppDbContext db,
+        ILogger<MorskaT3MultiSourceYearSummaryProcessor> logger)
+    {
+        _db = db;
+        _logger = logger;
+    }
+
+    public override void Process(Layer processWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ProcessorType}: Starting processing for {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+
+            // Load configuration from layer records
+            LoadConfiguration(processWorker);
+
+            // Validate required configuration
+            ValidateConfiguration();
+
+            // Perform the actual processing
+            PerformProcessing(processWorker);
+
+            _logger.LogInformation("{ProcessorType}: Successfully completed processing for {ProcessWorkerName}",
+                ProcessorType, processWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to process {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+            throw;
+        }
+    }
+
+    private void LoadConfiguration(Layer processWorker)
+    {
+        if (processWorker.Records == null)
+        {
+            throw new InvalidOperationException("ProcessWorker has no records");
+        }
+
+        // Load year
+        var yearStr = GetRecordValue(processWorker.Records, "Year");
+        if (string.IsNullOrEmpty(yearStr) || !int.TryParse(yearStr, out var year))
+        {
+            throw new InvalidOperationException("Year record not found or invalid");
+        }
+        Year = year;
+
+        // Load sources
+        Sources = processWorker.Records.Where(x => x.Code == "Source").ToList();
+        if (Sources.Count == 0)
+        {
+            throw new InvalidOperationException("Source records not found");
+        }
+
+        // Load dynamic codes
+        DynamicCodes = processWorker.Records
+            .Where(x => x.Code!.Contains("DynamicCode-"))
+            .OrderBy(x => int.Parse(x.Code!.Split('-')[1]))
+            .ToList();
+
+        _logger.LogDebug("{ProcessorType}: Configuration loaded - Year: {Year}, Sources: {SourceCount}, DynamicCodes: {DynamicCodeCount}",
+            ProcessorType, Year, Sources.Count, DynamicCodes.Count);
+    }
+
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (Year < 2000 || Year > 3000) errors.Add($"Invalid year: {Year}");
+        if (Sources == null || Sources.Count == 0) errors.Add("No sources configured");
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration validation passed", ProcessorType);
+    }
+
+    private void PerformProcessing(Layer processWorker)
+    {
+        _logger.LogDebug("{ProcessorType}: Processing year summary for Year: {Year} with {SourceCount} sources",
+            ProcessorType, Year, Sources!.Count);
+
+        // Get or create processed layer
+        var processedLayer = GetOrCreateProcessedLayer(processWorker);
+
+        // Get data sources
+        var dataSources = GetDataSources();
+
+        // Process records (sum by base codes with validation)
+        var newRecords = ProcessRecords(dataSources);
+
+        // Process dynamic codes if configured
+        if (DynamicCodes != null && DynamicCodes.Count > 0)
+        {
+            var calculatedRecords = ProcessDynamicCodes(newRecords);
+            newRecords.AddRange(calculatedRecords);
+        }
+
+        // Save results
+        SaveProcessedLayer(processedLayer, newRecords);
+
+        _logger.LogInformation("{ProcessorType}: Successfully processed {RecordCount} records for layer {LayerName} ({LayerId})",
+            ProcessorType, newRecords.Count, processedLayer.Name, processedLayer.Id);
+    }
+
+    private Layer GetOrCreateProcessedLayer(Layer processWorker)
+    {
+        var processedLayer = _db.Layers
+            .Where(x => x.ParentId == processWorker.Id && !x.IsDeleted && !x.IsCancelled)
+            .OrderByDescending(x => x.CreatedAt)
+            .FirstOrDefault();
+
+        if (processedLayer == null)
+        {
+            processedLayer = new Layer
+            {
+                Id = Guid.NewGuid(),
+                Type = LayerType.Processed,
+                ParentId = processWorker.Id,
+                Number = _db.Layers.Count() + 1,
+                CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+            processedLayer.Name = $"L{processedLayer.Number}-P-{Year}/13-AA-T3";
+
+            _logger.LogDebug("{ProcessorType}: Created new processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+        else
+        {
+            processedLayer.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            processedLayer.ModifiedAt = DateTime.UtcNow;
+
+            _logger.LogDebug("{ProcessorType}: Using existing processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+
+        return processedLayer;
+    }
+
+    private List<Layer> GetDataSources()
+    {
+        var dataSources = Sources!.Select(source => 
+            _db.Layers
+                .Where(x => x.Type == LayerType.Processed && 
+                        !x.IsDeleted && !x.IsCancelled && 
+                        x.Name != null && x.Name.Contains($"{Year}/13-{source.Desc1}-T3"))
+                .Include(x => x.Records)
+                .AsNoTracking()
+                .FirstOrDefault())
+            .OfType<Layer>()
+            .ToList();
+
+        if (dataSources.Count == 0)
+        {
+            throw new InvalidOperationException($"No data sources found for year {Year}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Found {DataSourceCount} data sources for year {Year}",
+            ProcessorType, dataSources.Count, Year);
+
+        return dataSources;
+    }
+
+    private List<Record> ProcessRecords(List<Layer> dataSources)
+    {
+        var allRecords = dataSources.SelectMany(x => x.Records!).ToList();
+        var baseCodes = allRecords.Select(x => x.Code!.Remove(0, 1)).Distinct().ToList();
+        var newRecords = new List<Record>();
+
+        _logger.LogDebug("{ProcessorType}: Processing {AllRecordCount} records from {DataSourceCount} sources, found {BaseCodeCount} base codes",
+            ProcessorType, allRecords.Count, dataSources.Count, baseCodes.Count);
+
+        foreach (var baseCode in baseCodes)
+        {
+            var codeRecords = allRecords.Where(x => x.Code![1..] == baseCode).ToList();
+            
+            var processedRecord = new Record
+            {
+                Id = Guid.NewGuid(),
+                Code = $"9{baseCode}",
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+
+            // Validation record for double-checking calculations
+            var validationRecord = new Record();
+
+            // Sum values from all sources for positions 1-32 with validation
+            for (var i = 1; i < 33; i++)
+            {
+                var totalValue = codeRecords.Sum(x => ProcessHelper.GetValue(x, i));
+                ProcessHelper.SetValue(processedRecord, i, totalValue);
+
+                // Validation calculation (identical to main calculation)
+                var validationValue = codeRecords.Sum(x => ProcessHelper.GetValue(x, i));
+                ProcessHelper.SetValue(validationRecord, i, validationValue);
+
+                // Validate that both calculations match
+                var difference = Math.Abs((double)(ProcessHelper.GetValue(processedRecord, i) - ProcessHelper.GetValue(validationRecord, i))!);
+                if (difference > 0.01)
+                {
+                    throw new InvalidOperationException($"ValidationError: Code {baseCode}, Value{i} ({ProcessHelper.GetValue(processedRecord, i)} | {ProcessHelper.GetValue(validationRecord, i)})");
+                }
+            }
+
+            newRecords.Add(processedRecord);
+
+            _logger.LogDebug("{ProcessorType}: Processed base code {BaseCode} - summed values from {RecordCount} source records",
+                ProcessorType, baseCode, codeRecords.Count);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Created {NewRecordCount} summary records",
+            ProcessorType, newRecords.Count);
+
+        return newRecords;
+    }
+
+    private List<Record> ProcessDynamicCodes(List<Record> baseRecords)
+    {
+        var calculatedRecords = new List<Record>();
+
+        _logger.LogDebug("{ProcessorType}: Processing {DynamicCodeCount} dynamic codes",
+            ProcessorType, DynamicCodes!.Count);
+
+        foreach (var dynamicCode in DynamicCodes!)
+        {
+            try
+            {
+                if (string.IsNullOrEmpty(dynamicCode.Desc1))
+                {
+                    _logger.LogWarning("{ProcessorType}: Formula in Record {RecordId} is missing",
+                        ProcessorType, dynamicCode.Id);
+                    continue;
+                }
+
+                var calc = new BaseCalc(dynamicCode.Desc1);
+                if (!calc.IsFormulaCorrect())
+                {
+                    _logger.LogWarning("{ProcessorType}: Formula {Expression} in Record {RecordId} is not correct",
+                        ProcessorType, calc.Expression, dynamicCode.Id);
+                    continue;
+                }
+
+                var calculatedRecord = calc.CalculateT3(baseRecords.Concat(calculatedRecords).ToList());
+                calculatedRecords.Add(calculatedRecord);
+
+                _logger.LogDebug("{ProcessorType}: Successfully calculated dynamic code {Code}, result: {Value}",
+                    ProcessorType, calculatedRecord.Code, calculatedRecord.Value1);
+            }
+            catch (Exception e)
+            {
+                _logger.LogWarning(e, "{ProcessorType}: Formula {Expression} calculation error",
+                    ProcessorType, dynamicCode.Desc1);
+            }
+        }
+
+        _logger.LogDebug("{ProcessorType}: Successfully calculated {CalculatedCount} dynamic records",
+            ProcessorType, calculatedRecords.Count);
+
+        return calculatedRecords;
+    }
+
+    private void SaveProcessedLayer(Layer processedLayer, List<Record> newRecords)
+    {
+        var existsInDb = _db.Layers.Any(x => x.Id == processedLayer.Id);
+
+        if (!existsInDb)
+        {
+            _db.Layers.Add(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Added new processed layer to database", ProcessorType);
+        }
+        else
+        {
+            _db.Layers.Update(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Updated existing processed layer in database", ProcessorType);
+        }
+
+        SaveRecords(processedLayer.Id, newRecords);
+        _db.SaveChanges();
+
+        _logger.LogDebug("{ProcessorType}: Saved {RecordCount} records for layer {LayerId}",
+            ProcessorType, newRecords.Count, processedLayer.Id);
+    }
+
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        // Remove existing records for this layer
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+            _logger.LogDebug("{ProcessorType}: Removed {DeletedCount} existing records for layer {LayerId}",
+                ProcessorType, toDelete.Count, layerId);
+        }
+
+        // Add new records
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Added {RecordCount} new records for layer {LayerId}",
+            ProcessorType, records.Count, layerId);
+    }
+
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+}

DiunaBI.Plugins.Morska/Processors/MorskaT3SingleSourceProcessor.cs

@@ -0,0 +1,340 @@
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using DiunaBI.Infrastructure.Services;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.Extensions.Logging;
+using Google.Apis.Sheets.v4; 
+
+namespace DiunaBI.Plugins.Morska.Processors;
+
+public class MorskaT3SingleSourceProcessor : MorskaBaseProcessor
+{
+    public override string ProcessorType => "Morska.Process.T3.SingleSource";
+
+    private readonly AppDbContext _db;
+    private readonly SpreadsheetsResource.ValuesResource _googleSheetValues;
+    private readonly ILogger<MorskaT3SingleSourceProcessor> _logger;
+
+    // Configuration properties loaded from layer records
+    private int Year { get; set; }
+    private int Month { get; set; }
+    private string? SourceLayerName { get; set; }
+    private string? Source { get; set; }
+    private Layer? SourceImportWorker { get; set; }
+
+    public MorskaT3SingleSourceProcessor(
+        AppDbContext db,
+        SpreadsheetsResource.ValuesResource googleSheetValues,
+        ILogger<MorskaT3SingleSourceProcessor> logger)
+    {
+        _db = db;
+        _googleSheetValues = googleSheetValues;
+        _logger = logger;
+    }
+
+    public override void Process(Layer processWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ProcessorType}: Starting processing for {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+
+            // Load configuration from layer records
+            LoadConfiguration(processWorker);
+
+            // Validate required configuration
+            ValidateConfiguration();
+
+            // Perform the actual processing
+            PerformProcessing(processWorker);
+
+            _logger.LogInformation("{ProcessorType}: Successfully completed processing for {ProcessWorkerName}",
+                ProcessorType, processWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to process {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+            throw;
+        }
+    }
+
+    private void LoadConfiguration(Layer processWorker)
+    {
+        if (processWorker.Records == null)
+        {
+            throw new InvalidOperationException("ProcessWorker has no records");
+        }
+
+        // Load year and month
+        var yearStr = GetRecordValue(processWorker.Records, "Year");
+        if (string.IsNullOrEmpty(yearStr) || !int.TryParse(yearStr, out var year))
+        {
+            throw new InvalidOperationException("Year record not found or invalid");
+        }
+        Year = year;
+
+        var monthStr = GetRecordValue(processWorker.Records, "Month");
+        if (string.IsNullOrEmpty(monthStr) || !int.TryParse(monthStr, out var month))
+        {
+            throw new InvalidOperationException("Month record not found or invalid");
+        }
+        Month = month;
+
+        // Load source layer name
+        SourceLayerName = GetRecordValue(processWorker.Records, "SourceLayer");
+        if (string.IsNullOrEmpty(SourceLayerName))
+        {
+            throw new InvalidOperationException("SourceLayer record not found");
+        }
+
+        // Load source name
+        Source = GetRecordValue(processWorker.Records, "Source");
+        if (string.IsNullOrEmpty(Source))
+        {
+            throw new InvalidOperationException("Source record not found");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration loaded - Year: {Year}, Month: {Month}, SourceLayer: {SourceLayer}, Source: {Source}",
+            ProcessorType, Year, Month, SourceLayerName, Source);
+    }
+
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (Year < 2000 || Year > 3000) errors.Add($"Invalid year: {Year}");
+        if (Month < 1 || Month > 12) errors.Add($"Invalid month: {Month}");
+        if (string.IsNullOrEmpty(SourceLayerName)) errors.Add("SourceLayer is required");
+        if (string.IsNullOrEmpty(Source)) errors.Add("Source is required");
+
+        // Find source import worker
+        SourceImportWorker = _db.Layers.SingleOrDefault(x => x.Name == SourceLayerName && !x.IsDeleted && !x.IsCancelled);
+        if (SourceImportWorker == null)
+        {
+            errors.Add($"SourceImportWorker layer '{SourceLayerName}' not found");
+        }
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration validation passed", ProcessorType);
+    }
+
+    private void PerformProcessing(Layer processWorker)
+    {
+        _logger.LogDebug("{ProcessorType}: Processing data for Year: {Year}, Month: {Month}, Source: {Source}",
+            ProcessorType, Year, Month, Source);
+
+        // Get or create processed layer
+        var processedLayer = GetOrCreateProcessedLayer(processWorker);
+
+        // Get data sources
+        var dataSources = GetDataSources();
+
+        // Process records
+        var newRecords = ProcessRecords(dataSources);
+
+        // Save results
+        SaveProcessedLayer(processedLayer, newRecords);
+
+        _logger.LogInformation("{ProcessorType}: Successfully processed {RecordCount} records for layer {LayerName} ({LayerId})",
+            ProcessorType, newRecords.Count, processedLayer.Name, processedLayer.Id);
+    }
+
+    private Layer GetOrCreateProcessedLayer(Layer processWorker)
+    {
+        var processedLayer = _db.Layers
+            .Where(x => x.ParentId == processWorker.Id && !x.IsDeleted && !x.IsCancelled)
+            .OrderByDescending(x => x.CreatedAt)
+            .FirstOrDefault();
+
+        if (processedLayer == null)
+        {
+            processedLayer = new Layer
+            {
+                Id = Guid.NewGuid(),
+                Type = LayerType.Processed,
+                ParentId = processWorker.Id,
+                Number = _db.Layers.Count() + 1,
+                CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+            processedLayer.Name = $"L{processedLayer.Number}-P-{Year}/{Month:D2}-{Source}-T3";
+
+            _logger.LogDebug("{ProcessorType}: Created new processed layer {LayerName}", 
+                ProcessorType, processedLayer.Name);
+        }
+        else
+        {
+            processedLayer.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            processedLayer.ModifiedAt = DateTime.UtcNow;
+
+            _logger.LogDebug("{ProcessorType}: Using existing processed layer {LayerName}", 
+                ProcessorType, processedLayer.Name);
+        }
+
+        return processedLayer;
+    }
+
+    private List<Layer> GetDataSources()
+    {
+        var dataSources = _db.Layers
+            .Include(x => x.Records)
+            .Where(x => x.ParentId == SourceImportWorker!.Id && !x.IsDeleted && !x.IsCancelled)
+            .OrderBy(x => x.CreatedAt)
+            .AsNoTracking()
+            .ToList();
+
+        if (dataSources.Count == 0)
+        {
+            throw new InvalidOperationException($"No data sources found for import worker '{SourceImportWorker!.Name}'");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Found {DataSourceCount} data sources for processing",
+            ProcessorType, dataSources.Count);
+
+        return dataSources;
+    }
+
+    private List<Record> ProcessRecords(List<Layer> dataSources)
+    {
+        var newRecords = new List<Record>();
+        var allRecords = dataSources.SelectMany(x => x.Records!).ToList();
+
+        _logger.LogDebug("{ProcessorType}: Processing records from {RecordCount} total records",
+            ProcessorType, allRecords.Count);
+
+        foreach (var baseRecord in dataSources.Last().Records!)
+        {
+            var codeRecords = allRecords.Where(x => x.Code == baseRecord.Code).ToList();
+
+            var processedRecord = new Record
+            {
+                Id = Guid.NewGuid(),
+                Code = baseRecord.Code,
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+
+            ProcessDailyValues(processedRecord, codeRecords);
+
+            newRecords.Add(processedRecord);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Processed {ProcessedRecordCount} records",
+            ProcessorType, newRecords.Count);
+
+        return newRecords;
+    }
+
+    private void ProcessDailyValues(Record processedRecord, List<Record> codeRecords)
+    {
+        var lastDayInMonth = DateTime.DaysInMonth(Year, Month);
+
+        // Day 1 - first value for the month
+        var firstVal = codeRecords
+            .Where(x => x.CreatedAt.Date <= new DateTime(Year, Month, 1))
+            .MaxBy(x => x.CreatedAt)?.Value1 ?? 0;
+        
+        ProcessHelper.SetValue(processedRecord, 1, firstVal);
+        var previousValue = firstVal;
+
+        // Days 2 to last-1 - daily differences
+        for (var i = 2; i < lastDayInMonth; i++)
+        {
+            var dayVal = codeRecords
+                .Where(x => x.CreatedAt.Day == i && x.CreatedAt.Month == Month)
+                .MaxBy(x => x.CreatedAt)?.Value1;
+
+            if (dayVal == null)
+            {
+                ProcessHelper.SetValue(processedRecord, i, 0);
+            }
+            else
+            {
+                var processedVal = dayVal - previousValue;
+                ProcessHelper.SetValue(processedRecord, i, processedVal);
+                previousValue = (double)dayVal;
+            }
+        }
+
+        // Last day - special handling
+        var lastVal = codeRecords
+            .Where(x => x.CreatedAt.Date >= new DateTime(Year, Month, lastDayInMonth))
+            .MaxBy(x => x.CreatedAt)?.Value1;
+
+        if (lastVal == null)
+        {
+            ProcessHelper.SetValue(processedRecord, lastDayInMonth, 0);
+        }
+        else
+        {
+            ProcessHelper.SetValue(processedRecord, lastDayInMonth, (double)lastVal - previousValue);
+        }
+
+        // Copy last value to position 32
+        var valueToCopy = codeRecords.MaxBy(x => x.CreatedAt)?.Value1;
+        ProcessHelper.SetValue(processedRecord, 32, valueToCopy);
+
+        _logger.LogDebug("{ProcessorType}: Processed daily values for code {Code}, last value: {LastValue}",
+            ProcessorType, processedRecord.Code, valueToCopy);
+    }
+
+    private void SaveProcessedLayer(Layer processedLayer, List<Record> newRecords)
+    {
+        var isNew = processedLayer.Id == Guid.Empty || !_db.Layers.Any(x => x.Id == processedLayer.Id);
+
+        if (isNew)
+        {
+            _db.Layers.Add(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Added new processed layer to database", ProcessorType);
+        }
+        else
+        {
+            _db.Layers.Update(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Updated existing processed layer in database", ProcessorType);
+        }
+
+        SaveRecords(processedLayer.Id, newRecords);
+        _db.SaveChanges();
+
+        _logger.LogDebug("{ProcessorType}: Saved {RecordCount} records for layer {LayerId}",
+            ProcessorType, newRecords.Count, processedLayer.Id);
+    }
+
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        // Remove existing records for this layer
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+            _logger.LogDebug("{ProcessorType}: Removed {DeletedCount} existing records for layer {LayerId}",
+                ProcessorType, toDelete.Count, layerId);
+        }
+
+        // Add new records
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Added {RecordCount} new records for layer {LayerId}",
+            ProcessorType, records.Count, layerId);
+    }
+
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+}

DiunaBI.Plugins.Morska/Processors/MorskaT3SourceYearSummaryProcessor.cs

@@ -0,0 +1,288 @@
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using DiunaBI.Infrastructure.Services;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.Extensions.Logging;
+using Google.Apis.Sheets.v4;
+
+namespace DiunaBI.Plugins.Morska.Processors;
+
+public class MorskaT3SourceYearSummaryProcessor : MorskaBaseProcessor
+{
+    public override string ProcessorType => "Morska.Process.T3.SourceYearSummary";
+
+    private readonly AppDbContext _db;
+    private readonly SpreadsheetsResource.ValuesResource _googleSheetValues;
+    private readonly ILogger<MorskaT3SourceYearSummaryProcessor> _logger;
+
+    // Configuration properties loaded from layer records
+    private int Year { get; set; }
+    private string? Source { get; set; }
+
+    public MorskaT3SourceYearSummaryProcessor(
+        AppDbContext db,
+        SpreadsheetsResource.ValuesResource googleSheetValues,
+        ILogger<MorskaT3SourceYearSummaryProcessor> logger)
+    {
+        _db = db;
+        _googleSheetValues = googleSheetValues;
+        _logger = logger;
+    }
+
+    public override void Process(Layer processWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ProcessorType}: Starting processing for {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+
+            // Load configuration from layer records
+            LoadConfiguration(processWorker);
+
+            // Validate required configuration
+            ValidateConfiguration();
+
+            // Perform the actual processing
+            PerformProcessing(processWorker);
+
+            _logger.LogInformation("{ProcessorType}: Successfully completed processing for {ProcessWorkerName}",
+                ProcessorType, processWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to process {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+            throw;
+        }
+    }
+
+    private void LoadConfiguration(Layer processWorker)
+    {
+        if (processWorker.Records == null)
+        {
+            throw new InvalidOperationException("ProcessWorker has no records");
+        }
+
+        // Load year
+        var yearStr = GetRecordValue(processWorker.Records, "Year");
+        if (string.IsNullOrEmpty(yearStr) || !int.TryParse(yearStr, out var year))
+        {
+            throw new InvalidOperationException("Year record not found or invalid");
+        }
+        Year = year;
+
+        // Load source
+        Source = GetRecordValue(processWorker.Records, "Source");
+        if (string.IsNullOrEmpty(Source))
+        {
+            throw new InvalidOperationException("Source record not found");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration loaded - Year: {Year}, Source: {Source}",
+            ProcessorType, Year, Source);
+    }
+
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (Year < 2000 || Year > 3000) errors.Add($"Invalid year: {Year}");
+        if (string.IsNullOrEmpty(Source)) errors.Add("Source is required");
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration validation passed", ProcessorType);
+    }
+
+    private void PerformProcessing(Layer processWorker)
+    {
+        _logger.LogDebug("{ProcessorType}: Processing year summary for Year: {Year}, Source: {Source}",
+            ProcessorType, Year, Source);
+
+        // Get or create processed layer
+        var processedLayer = GetOrCreateProcessedLayer(processWorker);
+
+        // Get data sources for all months
+        var dataSources = GetDataSources();
+
+        // Process records (sum all monthly values)
+        var newRecords = ProcessRecords(dataSources);
+
+        // Save results
+        SaveProcessedLayer(processedLayer, newRecords);
+
+        _logger.LogInformation("{ProcessorType}: Successfully processed {RecordCount} records for layer {LayerName} ({LayerId})",
+            ProcessorType, newRecords.Count, processedLayer.Name, processedLayer.Id);
+    }
+
+    private Layer GetOrCreateProcessedLayer(Layer processWorker)
+    {
+        var processedLayer = _db.Layers
+            .Where(x => x.ParentId == processWorker.Id && !x.IsDeleted && !x.IsCancelled)
+            .OrderByDescending(x => x.CreatedAt)
+            .FirstOrDefault();
+
+        if (processedLayer == null)
+        {
+            processedLayer = new Layer
+            {
+                Id = Guid.NewGuid(),
+                Type = LayerType.Processed,
+                ParentId = processWorker.Id,
+                Number = _db.Layers.Count() + 1,
+                CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+            processedLayer.Name = $"L{processedLayer.Number}-P-{Year}/13-{Source}-T3";
+
+            _logger.LogDebug("{ProcessorType}: Created new processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+        else
+        {
+            processedLayer.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            processedLayer.ModifiedAt = DateTime.UtcNow;
+
+            _logger.LogDebug("{ProcessorType}: Using existing processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+
+        return processedLayer;
+    }
+
+    private List<Layer> GetDataSources()
+    {
+        var dataSources = new List<Layer>();
+
+        for (var month = 1; month <= 12; month++)
+        {
+            var dataSource = _db.Layers
+                .Where(x => x.Type == LayerType.Processed &&
+                        !x.IsDeleted && !x.IsCancelled &&
+                        x.Name != null && x.Name.Contains($"{Year}/{month:D2}-{Source}-T3"))
+                .Include(x => x.Records)
+                .AsNoTracking()
+                .FirstOrDefault();
+
+            if (dataSource != null)
+            {
+                dataSources.Add(dataSource);
+                _logger.LogDebug("{ProcessorType}: Found data source for month {Month}: {LayerName} with {RecordCount} records",
+                    ProcessorType, month, dataSource.Name, dataSource.Records?.Count ?? 0);
+            }
+            else
+            {
+                _logger.LogDebug("{ProcessorType}: No data source found for month {Month}",
+                    ProcessorType, month);
+            }
+        }
+
+        if (dataSources.Count == 0)
+        {
+            throw new InvalidOperationException($"No data sources found for year {Year}, source {Source}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Found {DataSourceCount} data sources for year {Year}, source {Source}",
+            ProcessorType, dataSources.Count, Year, Source);
+
+        return dataSources;
+    }
+
+    private List<Record> ProcessRecords(List<Layer> dataSources)
+    {
+        var allRecords = dataSources.SelectMany(x => x.Records!).ToList();
+        var baseRecords = dataSources.Last().Records!;
+        var newRecords = new List<Record>();
+
+        _logger.LogDebug("{ProcessorType}: Processing {AllRecordCount} total records from {MonthCount} months, using {BaseRecordCount} base records",
+            ProcessorType, allRecords.Count, dataSources.Count, baseRecords.Count);
+
+        foreach (var baseRecord in baseRecords)
+        {
+            var codeRecords = allRecords.Where(x => x.Code == baseRecord.Code).ToList();
+            
+            var processedRecord = new Record
+            {
+                Id = Guid.NewGuid(),
+                Code = baseRecord.Code,
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+
+            // Sum values from all months for positions 1-32
+            for (var position = 1; position <= 32; position++)
+            {
+                var totalValue = codeRecords.Sum(x => ProcessHelper.GetValue(x, position));
+                ProcessHelper.SetValue(processedRecord, position, totalValue);
+            }
+
+            newRecords.Add(processedRecord);
+
+            _logger.LogDebug("{ProcessorType}: Processed code {Code} - summed values from {RecordCount} monthly records",
+                ProcessorType, baseRecord.Code, codeRecords.Count);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Created {NewRecordCount} summary records",
+            ProcessorType, newRecords.Count);
+
+        return newRecords;
+    }
+
+    private void SaveProcessedLayer(Layer processedLayer, List<Record> newRecords)
+    {
+        var existsInDb = _db.Layers.Any(x => x.Id == processedLayer.Id);
+
+        if (!existsInDb)
+        {
+            _db.Layers.Add(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Added new processed layer to database", ProcessorType);
+        }
+        else
+        {
+            _db.Layers.Update(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Updated existing processed layer in database", ProcessorType);
+        }
+
+        SaveRecords(processedLayer.Id, newRecords);
+        _db.SaveChanges();
+
+        _logger.LogDebug("{ProcessorType}: Saved {RecordCount} records for layer {LayerId}",
+            ProcessorType, newRecords.Count, processedLayer.Id);
+    }
+
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        // Remove existing records for this layer
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+            _logger.LogDebug("{ProcessorType}: Removed {DeletedCount} existing records for layer {LayerId}",
+                ProcessorType, toDelete.Count, layerId);
+        }
+
+        // Add new records
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Added {RecordCount} new records for layer {LayerId}",
+            ProcessorType, records.Count, layerId);
+    }
+
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+}

DiunaBI.Plugins.Morska/Processors/MorskaT4R2Processor.cs

@@ -0,0 +1,600 @@
+using System.Globalization;
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using DiunaBI.Infrastructure.Services;
+using Google.Apis.Sheets.v4;
+using Google.Apis.Sheets.v4.Data;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.Extensions.Logging;
+
+namespace DiunaBI.Plugins.Morska.Processors;
+
+public class MorskaT4R2Processor : MorskaBaseProcessor
+{
+    public override string ProcessorType => "Morska.Process.T4.R2";
+
+    private readonly AppDbContext _db;
+    private readonly SpreadsheetsResource.ValuesResource _googleSheetValues;
+    private readonly ILogger<MorskaT4R2Processor> _logger;
+
+    // Configuration properties loaded from layer records
+    private int Year { get; set; }
+    private List<Record>? Sources { get; set; }
+    private string? LayerName { get; set; }
+    private string? ReportSheetName { get; set; }
+    private string? InvoicesSheetName { get; set; }
+
+    public MorskaT4R2Processor(
+        AppDbContext db,
+        SpreadsheetsResource.ValuesResource googleSheetValues,
+        ILogger<MorskaT4R2Processor> logger)
+    {
+        _db = db;
+        _googleSheetValues = googleSheetValues;
+        _logger = logger;
+    }
+
+    public override void Process(Layer processWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ProcessorType}: Starting processing for {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+
+            // Load configuration from layer records
+            LoadConfiguration(processWorker);
+
+            // Validate required configuration
+            ValidateConfiguration();
+
+            // Perform the actual processing
+            PerformProcessing(processWorker);
+
+            _logger.LogInformation("{ProcessorType}: Successfully completed processing for {ProcessWorkerName}",
+                ProcessorType, processWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to process {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+            throw;
+        }
+    }
+
+    private void LoadConfiguration(Layer processWorker)
+    {
+        if (processWorker.Records == null)
+        {
+            throw new InvalidOperationException("ProcessWorker has no records");
+        }
+
+        // Load year
+        var yearStr = GetRecordValue(processWorker.Records, "Year");
+        if (string.IsNullOrEmpty(yearStr) || !int.TryParse(yearStr, out var year))
+        {
+            throw new InvalidOperationException("Year record not found or invalid");
+        }
+        Year = year;
+
+        // Load sources
+        Sources = processWorker.Records.Where(x => x.Code == "Source").ToList();
+        if (Sources.Count == 0)
+        {
+            throw new InvalidOperationException("Source records not found");
+        }
+
+        // Load layer name
+        LayerName = GetRecordValue(processWorker.Records, "LayerName");
+        if (string.IsNullOrEmpty(LayerName))
+        {
+            throw new InvalidOperationException("LayerName record not found");
+        }
+
+        // Load report sheet name
+        ReportSheetName = GetRecordValue(processWorker.Records, "GoogleSheetName");
+        if (string.IsNullOrEmpty(ReportSheetName))
+        {
+            throw new InvalidOperationException("GoogleSheetName record not found");
+        }
+
+        // Load invoices sheet name
+        InvoicesSheetName = GetRecordValue(processWorker.Records, "GoogleSheetName-Invoices");
+        if (string.IsNullOrEmpty(InvoicesSheetName))
+        {
+            throw new InvalidOperationException("GoogleSheetName-Invoices record not found");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration loaded - Year: {Year}, Sources: {SourceCount}, LayerName: {LayerName}",
+            ProcessorType, Year, Sources.Count, LayerName);
+    }
+
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (Year < 2000 || Year > 3000) errors.Add($"Invalid year: {Year}");
+        if (Sources == null || Sources.Count == 0) errors.Add("No sources configured");
+        if (string.IsNullOrEmpty(LayerName)) errors.Add("LayerName is required");
+        if (string.IsNullOrEmpty(ReportSheetName)) errors.Add("ReportSheetName is required");
+        if (string.IsNullOrEmpty(InvoicesSheetName)) errors.Add("InvoicesSheetName is required");
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration validation passed", ProcessorType);
+    }
+
+    private void PerformProcessing(Layer processWorker)
+    {
+        _logger.LogDebug("{ProcessorType}: Processing data for Year: {Year} with {SourceCount} sources",
+            ProcessorType, Year, Sources!.Count);
+
+        // Get or create processed layer
+        var processedLayer = GetOrCreateProcessedLayer(processWorker);
+
+        // Process records for all sources
+        var newRecords = ProcessSources();
+
+        // Save results
+        SaveProcessedLayer(processedLayer, newRecords);
+
+        // Update Google Sheets reports
+        UpdateGoogleSheetReport(processedLayer.Id);
+
+        _logger.LogInformation("{ProcessorType}: Successfully processed {RecordCount} records for layer {LayerName} ({LayerId})",
+            ProcessorType, newRecords.Count, processedLayer.Name, processedLayer.Id);
+    }
+
+    private Layer GetOrCreateProcessedLayer(Layer processWorker)
+    {
+        var processedLayer = _db.Layers
+            .Where(x => x.ParentId == processWorker.Id && !x.IsDeleted && !x.IsCancelled)
+            .OrderByDescending(x => x.CreatedAt)
+            .FirstOrDefault();
+
+        if (processedLayer == null)
+        {
+            processedLayer = new Layer
+            {
+                Id = Guid.NewGuid(),
+                Type = LayerType.Processed,
+                ParentId = processWorker.Id,
+                Number = _db.Layers.Count() + 1,
+                CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+            processedLayer.Name = $"L{processedLayer.Number}-{LayerName}";
+
+            _logger.LogDebug("{ProcessorType}: Created new processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+        else
+        {
+            processedLayer.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            processedLayer.ModifiedAt = DateTime.UtcNow;
+
+            _logger.LogDebug("{ProcessorType}: Using existing processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+
+        return processedLayer;
+    }
+
+    private List<Record> ProcessSources()
+    {
+        var newRecords = new List<Record>();
+
+        foreach (var source in Sources!)
+        {
+            _logger.LogDebug("{ProcessorType}: Processing source {Source}",
+                ProcessorType, source.Desc1);
+
+            var sourceCodes = GetSourceCodes(source);
+            var sourceRecords = ProcessSourceData(source, sourceCodes);
+            newRecords.AddRange(sourceRecords);
+
+            _logger.LogDebug("{ProcessorType}: Processed source {Source} - created {RecordCount} records",
+                ProcessorType, source.Desc1, sourceRecords.Count);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Total records created: {TotalRecordCount}",
+            ProcessorType, newRecords.Count);
+
+        return newRecords;
+    }
+
+    private List<int> GetSourceCodes(Record source)
+    {
+        var rawSourceCodes = GetRecordValue(Sources!, $"Codes-{source.Desc1}");
+        if (string.IsNullOrEmpty(rawSourceCodes))
+        {
+            return new List<int>();
+        }
+
+        return ProcessHelper.ParseCodes(rawSourceCodes);
+    }
+
+    private List<Record> ProcessSourceData(Record source, List<int> sourceCodes)
+    {
+        var sourceRecords = new List<Record>();
+        var lastSourceCodes = new List<string>();
+
+        // Process monthly data (1-12)
+        for (var month = 1; month <= 12; month++)
+        {
+            var monthRecords = ProcessMonthData(source, sourceCodes, month, lastSourceCodes);
+            sourceRecords.AddRange(monthRecords);
+        }
+
+        // Process year summary (month 13)
+        var yearSummaryRecords = ProcessYearSummaryData(source, sourceCodes);
+        sourceRecords.AddRange(yearSummaryRecords);
+
+        return sourceRecords;
+    }
+
+    private List<Record> ProcessMonthData(Record source, List<int> sourceCodes, int month, List<string> lastSourceCodes)
+    {
+        var monthRecords = new List<Record>();
+
+        if (IsDataAvailableForMonth(month))
+        {
+            var dataSource = GetMonthDataSource(source, month);
+            if (dataSource != null)
+            {
+                lastSourceCodes.Clear();
+                lastSourceCodes.AddRange(dataSource.Records!.Select(x => x.Code!));
+
+                var filteredRecords = FilterRecords(dataSource.Records!, sourceCodes);
+                var processedRecords = CreateMonthRecords(filteredRecords, source, month);
+                monthRecords.AddRange(processedRecords);
+
+                _logger.LogDebug("{ProcessorType}: Processed month {Month} for source {Source} - {RecordCount} records",
+                    ProcessorType, month, source.Desc1, processedRecords.Count);
+            }
+            else
+            {
+                _logger.LogWarning("{ProcessorType}: Data source {DataSource} not found",
+                    ProcessorType, $"{Year}/{month:D2}-{source.Desc1}-T");
+            }
+        }
+        else
+        {
+            // Future months - create zero value records (except for FK2)
+            if (source.Desc1 != "FK2" && lastSourceCodes.Count > 0)
+            {
+                var futureRecords = CreateFutureMonthRecords(lastSourceCodes, sourceCodes, month);
+                monthRecords.AddRange(futureRecords);
+
+                _logger.LogDebug("{ProcessorType}: Created {RecordCount} zero-value records for future month {Month}",
+                    ProcessorType, futureRecords.Count, month);
+            }
+        }
+
+        return monthRecords;
+    }
+
+    private bool IsDataAvailableForMonth(int month)
+    {
+        return (Year == DateTime.UtcNow.Year && month <= DateTime.UtcNow.Month) || Year < DateTime.UtcNow.Year;
+    }
+
+    private Layer? GetMonthDataSource(Record source, int month)
+    {
+        return _db.Layers
+            .Where(x => x.Type == LayerType.Processed &&
+                    !x.IsDeleted && !x.IsCancelled &&
+                    x.Name != null && x.Name.Contains($"{Year}/{month:D2}-{source.Desc1}-T"))
+            .Include(x => x.Records)
+            .AsNoTracking()
+            .FirstOrDefault();
+    }
+
+    private List<Record> FilterRecords(IEnumerable<Record> records, List<int> sourceCodes)
+    {
+        return records
+            .Where(x => sourceCodes.Count <= 0 || sourceCodes.Contains(int.Parse(x.Code!)))
+            .ToList();
+    }
+
+    private List<Record> CreateMonthRecords(List<Record> filteredRecords, Record source, int month)
+    {
+        return filteredRecords.Select(x => new Record
+        {
+            Id = Guid.NewGuid(),
+            Code = $"{x.Code}{month:D2}",
+            CreatedAt = DateTime.UtcNow,
+            ModifiedAt = DateTime.UtcNow,
+            Value1 = source.Desc1 != "FK2" ? x.Value32 : x.Value1,
+            Desc1 = x.Desc1
+        }).ToList();
+    }
+
+    private List<Record> CreateFutureMonthRecords(List<string> lastSourceCodes, List<int> sourceCodes, int month)
+    {
+        return lastSourceCodes
+            .Where(x => sourceCodes.Contains(int.Parse(x)))
+            .Select(x => new Record
+            {
+                Id = Guid.NewGuid(),
+                Code = $"{x}{month:D2}",
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow,
+                Value1 = 0
+            }).ToList();
+    }
+
+    private List<Record> ProcessYearSummaryData(Record source, List<int> sourceCodes)
+    {
+        var dataSourceSum = _db.Layers
+            .Where(x => x.Type == LayerType.Processed &&
+                    !x.IsDeleted && !x.IsCancelled &&
+                    x.Name != null && x.Name.Contains($"{Year}/13-{source.Desc1}-T"))
+            .Include(x => x.Records)
+            .AsNoTracking()
+            .FirstOrDefault();
+
+        if (dataSourceSum == null)
+        {
+            _logger.LogWarning("{ProcessorType}: Year summary data source {DataSource} not found",
+                ProcessorType, $"{Year}/13-{source.Desc1}-T3");
+            return new List<Record>();
+        }
+
+        var filteredRecords = FilterRecords(dataSourceSum.Records!, sourceCodes);
+        var yearSummaryRecords = filteredRecords.Select(x => new Record
+        {
+            Id = Guid.NewGuid(),
+            Code = $"{x.Code}13",
+            CreatedAt = DateTime.UtcNow,
+            ModifiedAt = DateTime.UtcNow,
+            Value1 = x.Value32
+        }).ToList();
+
+        _logger.LogDebug("{ProcessorType}: Created {RecordCount} year summary records for source {Source}",
+            ProcessorType, yearSummaryRecords.Count, source.Desc1);
+
+        return yearSummaryRecords;
+    }
+
+    private void SaveProcessedLayer(Layer processedLayer, List<Record> newRecords)
+    {
+        var existsInDb = _db.Layers.Any(x => x.Id == processedLayer.Id);
+
+        if (!existsInDb)
+        {
+            _db.Layers.Add(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Added new processed layer to database", ProcessorType);
+        }
+        else
+        {
+            _db.Layers.Update(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Updated existing processed layer in database", ProcessorType);
+        }
+
+        SaveRecords(processedLayer.Id, newRecords);
+        _db.SaveChanges();
+
+        _logger.LogDebug("{ProcessorType}: Saved {RecordCount} records for layer {LayerId}",
+            ProcessorType, newRecords.Count, processedLayer.Id);
+    }
+
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        // Remove existing records for this layer
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+            _logger.LogDebug("{ProcessorType}: Removed {DeletedCount} existing records for layer {LayerId}",
+                ProcessorType, toDelete.Count, layerId);
+        }
+
+        // Add new records
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Added {RecordCount} new records for layer {LayerId}",
+            ProcessorType, records.Count, layerId);
+    }
+
+    private void UpdateGoogleSheetReport(Guid sourceId)
+    {
+        try
+        {
+            _logger.LogDebug("{ProcessorType}: Starting Google Sheets report update for layer {LayerId}",
+                ProcessorType, sourceId);
+
+            const string sheetId = "1FsUmk_YRIeeGzFCX9tuUJCaLyRtjutX2ZGAEU1DMfJQ";
+
+            var processedLayer = GetProcessedLayerData(sourceId);
+            if (processedLayer == null)
+            {
+                throw new InvalidOperationException($"Processed layer {sourceId} not found");
+            }
+
+            var codesRow = GetCodesFromSheet(sheetId);
+            
+            UpdateMonthlyData(sheetId, processedLayer, codesRow);
+            UpdateYearSummary(sheetId, processedLayer, codesRow);
+            UpdateTimestamps(sheetId, processedLayer);
+            UpdateInvoicesData(sheetId, processedLayer);
+
+            _logger.LogInformation("{ProcessorType}: Successfully updated Google Sheets reports",
+                ProcessorType);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to update Google Sheets report for layer {LayerId}",
+                ProcessorType, sourceId);
+            throw;
+        }
+    }
+
+    private Layer? GetProcessedLayerData(Guid sourceId)
+    {
+        return _db.Layers
+            .Where(x => x.Id == sourceId && !x.IsDeleted && !x.IsCancelled)
+            .Include(x => x.Records)
+            .AsNoTracking()
+            .FirstOrDefault();
+    }
+
+    private IList<object> GetCodesFromSheet(string sheetId)
+    {
+        var request = _googleSheetValues.Get(sheetId, "C4:Z4");
+        var response = request.Execute();
+        return response.Values[0];
+    }
+
+    private void UpdateMonthlyData(string sheetId, Layer processedLayer, IList<object> codesRow)
+    {
+        const int startRow = 6;
+
+        for (var month = 1; month <= 12; month++)
+        {
+            var values = new List<object>();
+            var monthStr = month < 10 ? $"0{month}" : month.ToString();
+            
+            foreach (string code in codesRow)
+            {
+                var record = processedLayer.Records?.SingleOrDefault(x => x.Code == $"{code}{monthStr}");
+                values.Add(record?.Value1?.ToString(CultureInfo.GetCultureInfo("pl-PL")) ?? "0");
+            }
+
+            var valueRange = new ValueRange
+            {
+                Values = new List<IList<object>> { values }
+            };
+
+            var row = (startRow + month).ToString();
+            var update = _googleSheetValues.Update(valueRange, sheetId, $"{ReportSheetName}!C{row}:XZ{row}");
+            update.ValueInputOption = SpreadsheetsResource.ValuesResource.UpdateRequest.ValueInputOptionEnum.USERENTERED;
+            update.Execute();
+
+            _logger.LogDebug("{ProcessorType}: Updated month {Month} data in Google Sheet",
+                ProcessorType, month);
+        }
+    }
+
+    private void UpdateYearSummary(string sheetId, Layer processedLayer, IList<object> codesRow)
+    {
+        const int startRow = 6;
+        var valuesSum = new List<object>();
+        var emptyRow = new List<object>();
+        
+        foreach (string code in codesRow)
+        {
+            var record = processedLayer.Records?.SingleOrDefault(x => x.Code == $"{code}13");
+            emptyRow.Add("");
+            valuesSum.Add(record?.Value1?.ToString(CultureInfo.GetCultureInfo("pl-PL")) ?? "0");
+        }
+
+        // Insert empty row before sum
+        var rowEmpty = (startRow + 13).ToString();
+        var valueRangeEmpty = new ValueRange
+        {
+            Values = new List<IList<object>> { emptyRow }
+        };
+        var updateEmpty = _googleSheetValues.Update(valueRangeEmpty, sheetId, $"{ReportSheetName}!C{rowEmpty}:XZ{rowEmpty}");
+        updateEmpty.ValueInputOption = SpreadsheetsResource.ValuesResource.UpdateRequest.ValueInputOptionEnum.USERENTERED;
+        updateEmpty.Execute();
+
+        // Update sum row
+        var rowSum = (startRow + 14).ToString();
+        var valueRangeSum = new ValueRange
+        {
+            Values = new List<IList<object>> { valuesSum }
+        };
+        var updateSum = _googleSheetValues.Update(valueRangeSum, sheetId, $"{ReportSheetName}!C{rowSum}:XZ{rowSum}");
+        updateSum.ValueInputOption = SpreadsheetsResource.ValuesResource.UpdateRequest.ValueInputOptionEnum.USERENTERED;
+        updateSum.Execute();
+
+        _logger.LogDebug("{ProcessorType}: Updated year summary data in Google Sheet", ProcessorType);
+    }
+
+    private void UpdateTimestamps(string sheetId, Layer processedLayer)
+    {
+        // Update UTC time
+        var timeUtc = processedLayer.ModifiedAt.ToString("dd.MM.yyyy HH:mm:ss", CultureInfo.GetCultureInfo("pl-PL"));
+        var valueRangeUtcTime = new ValueRange
+        {
+            Values = new List<IList<object>> { new List<object> { timeUtc } }
+        };
+        var updateTimeUtc = _googleSheetValues.Update(valueRangeUtcTime, sheetId, $"{ReportSheetName}!G1");
+        updateTimeUtc.ValueInputOption = SpreadsheetsResource.ValuesResource.UpdateRequest.ValueInputOptionEnum.USERENTERED;
+        updateTimeUtc.Execute();
+
+        // Update Warsaw time
+        var warsawTimeZone = TimeZoneInfo.FindSystemTimeZoneById("Central European Standard Time");
+        var warsawTime = TimeZoneInfo.ConvertTimeFromUtc(processedLayer.ModifiedAt.ToUniversalTime(), warsawTimeZone);
+        var timeWarsaw = warsawTime.ToString("dd.MM.yyyy HH:mm:ss", CultureInfo.GetCultureInfo("pl-PL"));
+        var valueRangeWarsawTime = new ValueRange
+        {
+            Values = new List<IList<object>> { new List<object> { timeWarsaw } }
+        };
+        var updateTimeWarsaw = _googleSheetValues.Update(valueRangeWarsawTime, sheetId, $"{ReportSheetName}!G2");
+        updateTimeWarsaw.ValueInputOption = SpreadsheetsResource.ValuesResource.UpdateRequest.ValueInputOptionEnum.USERENTERED;
+        updateTimeWarsaw.Execute();
+
+        _logger.LogDebug("{ProcessorType}: Updated timestamps in Google Sheet - UTC: {TimeUtc}, Warsaw: {TimeWarsaw}",
+            ProcessorType, timeUtc, timeWarsaw);
+    }
+
+    private void UpdateInvoicesData(string sheetId, Layer processedLayer)
+    {
+        var invoices = processedLayer.Records!
+            .Where(x => x.Code!.Length == 12)
+            .OrderByDescending(x => x.Code)
+            .ToList();
+
+        var invoicesValues = new List<IList<object>>();
+        var cleanUpValues = new List<IList<object>>();
+
+        foreach (var invoice in invoices)
+        {
+            var invoiceDate = DateTime.ParseExact(invoice.Code!.Substring(0, 8), "yyyyMMdd", CultureInfo.InvariantCulture)
+                .ToString("dd.MM.yyyy", CultureInfo.GetCultureInfo("pl-PL"));
+            
+            var invoiceRow = new List<object>
+            {
+                invoiceDate, "", invoice.Desc1!, invoice.Value1!
+            };
+            invoicesValues.Add(invoiceRow);
+
+            var cleanupRow = new List<object> { "", "", "", "" };
+            cleanUpValues.Add(cleanupRow);
+        }
+
+        // Clear existing data
+        var cleanupValueRange = new ValueRange { Values = cleanUpValues };
+        var cleanupInvoices = _googleSheetValues.Update(cleanupValueRange, sheetId, $"{InvoicesSheetName}!A6:E");
+        cleanupInvoices.ValueInputOption = SpreadsheetsResource.ValuesResource.UpdateRequest.ValueInputOptionEnum.USERENTERED;
+        cleanupInvoices.Execute();
+
+        // Update with new data
+        var invoicesValueRange = new ValueRange { Values = invoicesValues };
+        var updateInvoices = _googleSheetValues.Update(invoicesValueRange, sheetId, $"{InvoicesSheetName}!A6:E");
+        updateInvoices.ValueInputOption = SpreadsheetsResource.ValuesResource.UpdateRequest.ValueInputOptionEnum.USERENTERED;
+        updateInvoices.Execute();
+
+        _logger.LogDebug("{ProcessorType}: Updated {InvoiceCount} invoices in Google Sheet",
+            ProcessorType, invoices.Count);
+    }
+
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+}

DiunaBI.Plugins.Morska/Processors/MorskaT4SingleSourceProcessor.cs

@@ -0,0 +1,292 @@
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.Extensions.Logging;
+using Google.Apis.Sheets.v4;
+
+namespace DiunaBI.Plugins.Morska.Processors;
+
+public class MorskaT4SingleSourceProcessor : MorskaBaseProcessor
+{
+    public override string ProcessorType => "Morska.Process.T4.SingleSource";
+
+    private readonly AppDbContext _db;
+    private readonly SpreadsheetsResource.ValuesResource _googleSheetValues;
+    private readonly ILogger<MorskaT4SingleSourceProcessor> _logger;
+
+    // Configuration properties loaded from layer records
+    private int Year { get; set; }
+    private int Month { get; set; }
+    private string? SourceLayer { get; set; }
+    private string? Source { get; set; }
+
+    public MorskaT4SingleSourceProcessor(
+        AppDbContext db,
+        SpreadsheetsResource.ValuesResource googleSheetValues,
+        ILogger<MorskaT4SingleSourceProcessor> logger)
+    {
+        _db = db;
+        _googleSheetValues = googleSheetValues;
+        _logger = logger;
+    }
+
+    public override void Process(Layer processWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ProcessorType}: Starting processing for {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+
+            // Load configuration from layer records
+            LoadConfiguration(processWorker);
+
+            // Validate required configuration
+            ValidateConfiguration();
+
+            // Perform the actual processing
+            PerformProcessing(processWorker);
+
+            _logger.LogInformation("{ProcessorType}: Successfully completed processing for {ProcessWorkerName}",
+                ProcessorType, processWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to process {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+            throw;
+        }
+    }
+
+    private void LoadConfiguration(Layer processWorker)
+    {
+        if (processWorker.Records == null)
+        {
+            throw new InvalidOperationException("ProcessWorker has no records");
+        }
+
+        // Load year
+        var yearStr = GetRecordValue(processWorker.Records, "Year");
+        if (string.IsNullOrEmpty(yearStr) || !int.TryParse(yearStr, out var year))
+        {
+            throw new InvalidOperationException("Year record not found or invalid");
+        }
+        Year = year;
+
+        // Load month
+        var monthStr = GetRecordValue(processWorker.Records, "Month");
+        if (string.IsNullOrEmpty(monthStr) || !int.TryParse(monthStr, out var month))
+        {
+            throw new InvalidOperationException("Month record not found or invalid");
+        }
+        Month = month;
+
+        // Load source layer
+        SourceLayer = GetRecordValue(processWorker.Records, "SourceLayer");
+        if (string.IsNullOrEmpty(SourceLayer))
+        {
+            throw new InvalidOperationException("SourceLayer record not found");
+        }
+
+        // Load source
+        Source = GetRecordValue(processWorker.Records, "Source");
+        if (string.IsNullOrEmpty(Source))
+        {
+            throw new InvalidOperationException("Source record not found");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration loaded - Year: {Year}, Month: {Month}, SourceLayer: {SourceLayer}, Source: {Source}",
+            ProcessorType, Year, Month, SourceLayer, Source);
+    }
+
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (Year < 2000 || Year > 3000) errors.Add($"Invalid year: {Year}");
+        if (Month < 1 || Month > 12) errors.Add($"Invalid month: {Month}");
+        if (string.IsNullOrEmpty(SourceLayer)) errors.Add("SourceLayer is required");
+        if (string.IsNullOrEmpty(Source)) errors.Add("Source is required");
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration validation passed", ProcessorType);
+    }
+
+    private void PerformProcessing(Layer processWorker)
+    {
+        _logger.LogDebug("{ProcessorType}: Processing data for Year: {Year}, Month: {Month}, Source: {Source}",
+            ProcessorType, Year, Month, Source);
+
+        // Get source import worker
+        var sourceImportWorker = GetSourceImportWorker();
+
+        // Get or create processed layer
+        var processedLayer = GetOrCreateProcessedLayer(processWorker);
+
+        // Get data source
+        var dataSource = GetDataSource(sourceImportWorker);
+
+        // Process records (simple copy)
+        var newRecords = ProcessRecords(dataSource);
+
+        // Save results
+        SaveProcessedLayer(processedLayer, newRecords);
+
+        _logger.LogInformation("{ProcessorType}: Successfully processed {RecordCount} records for layer {LayerName} ({LayerId})",
+            ProcessorType, newRecords.Count, processedLayer.Name, processedLayer.Id);
+    }
+
+    private Layer GetSourceImportWorker()
+    {
+        var sourceImportWorker = _db.Layers
+            .Where(x => x.Name == SourceLayer && !x.IsDeleted && !x.IsCancelled)
+            .FirstOrDefault();
+
+        if (sourceImportWorker == null)
+        {
+            throw new InvalidOperationException($"SourceImportWorker layer not found: {SourceLayer}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Found source import worker {LayerName} ({LayerId})",
+            ProcessorType, sourceImportWorker.Name, sourceImportWorker.Id);
+
+        return sourceImportWorker;
+    }
+
+    private Layer GetOrCreateProcessedLayer(Layer processWorker)
+    {
+        var processedLayer = _db.Layers
+            .Where(x => x.ParentId == processWorker.Id && !x.IsDeleted && !x.IsCancelled)
+            .OrderByDescending(x => x.CreatedAt)
+            .FirstOrDefault();
+
+        if (processedLayer == null)
+        {
+            processedLayer = new Layer
+            {
+                Id = Guid.NewGuid(),
+                Type = LayerType.Processed,
+                ParentId = processWorker.Id,
+                Number = _db.Layers.Count() + 1,
+                CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+            processedLayer.Name = $"L{processedLayer.Number}-P-{Year}/{Month:D2}-{Source}-T4";
+
+            _logger.LogDebug("{ProcessorType}: Created new processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+        else
+        {
+            processedLayer.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            processedLayer.ModifiedAt = DateTime.UtcNow;
+
+            _logger.LogDebug("{ProcessorType}: Using existing processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+
+        return processedLayer;
+    }
+
+    private Layer GetDataSource(Layer sourceImportWorker)
+    {
+        var dataSource = _db.Layers
+            .Where(x => x.ParentId == sourceImportWorker.Id && !x.IsDeleted && !x.IsCancelled)
+            .Include(x => x.Records)
+            .OrderByDescending(x => x.CreatedAt)
+            .AsNoTracking()
+            .FirstOrDefault();
+
+        if (dataSource == null)
+        {
+            throw new InvalidOperationException($"DataSource not found for source import worker: {sourceImportWorker.Name}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Found data source {LayerName} with {RecordCount} records",
+            ProcessorType, dataSource.Name, dataSource.Records?.Count ?? 0);
+
+        return dataSource;
+    }
+
+    private List<Record> ProcessRecords(Layer dataSource)
+    {
+        if (dataSource.Records == null || dataSource.Records.Count == 0)
+        {
+            _logger.LogWarning("{ProcessorType}: Data source contains no records", ProcessorType);
+            return new List<Record>();
+        }
+
+        var newRecords = dataSource.Records.Select(record => new Record
+        {
+            Id = Guid.NewGuid(),
+            Code = record.Code,
+            Desc1 = record.Desc1,
+            Value1 = record.Value1,
+            CreatedAt = DateTime.UtcNow,
+            ModifiedAt = DateTime.UtcNow
+        }).ToList();
+
+        _logger.LogDebug("{ProcessorType}: Created {RecordCount} copied records from data source",
+            ProcessorType, newRecords.Count);
+
+        return newRecords;
+    }
+
+    private void SaveProcessedLayer(Layer processedLayer, List<Record> newRecords)
+    {
+        var existsInDb = _db.Layers.Any(x => x.Id == processedLayer.Id);
+
+        if (!existsInDb)
+        {
+            _db.Layers.Add(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Added new processed layer to database", ProcessorType);
+        }
+        else
+        {
+            _db.Layers.Update(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Updated existing processed layer in database", ProcessorType);
+        }
+
+        SaveRecords(processedLayer.Id, newRecords);
+        _db.SaveChanges();
+
+        _logger.LogDebug("{ProcessorType}: Saved {RecordCount} records for layer {LayerId}",
+            ProcessorType, newRecords.Count, processedLayer.Id);
+    }
+
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        // Remove existing records for this layer
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+            _logger.LogDebug("{ProcessorType}: Removed {DeletedCount} existing records for layer {LayerId}",
+                ProcessorType, toDelete.Count, layerId);
+        }
+
+        // Add new records
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Added {RecordCount} new records for layer {LayerId}",
+            ProcessorType, records.Count, layerId);
+    }
+
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+}

DiunaBI.Plugins.Morska/Processors/MorskaT5LastValuesProcessor.cs

@@ -0,0 +1,322 @@
+using DiunaBI.Domain.Entities;
+using DiunaBI.Infrastructure.Data;
+using DiunaBI.Infrastructure.Services;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.Extensions.Logging;
+
+namespace DiunaBI.Plugins.Morska.Processors;
+
+public class MorskaT5LastValuesProcessor : MorskaBaseProcessor
+{
+    public override string ProcessorType => "Morska.Process.T5.LastValues";
+
+    private readonly AppDbContext _db;
+    private readonly ILogger<MorskaT5LastValuesProcessor> _logger;
+
+    // Configuration properties loaded from layer records
+    private int Year { get; set; }
+    private int Month { get; set; }
+    private string? SourceLayer { get; set; }
+    private string? Source { get; set; }
+
+    public MorskaT5LastValuesProcessor(
+        AppDbContext db,
+        ILogger<MorskaT5LastValuesProcessor> logger)
+    {
+        _db = db;
+        _logger = logger;
+    }
+
+    public override void Process(Layer processWorker)
+    {
+        try
+        {
+            _logger.LogInformation("{ProcessorType}: Starting processing for {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+
+            // Load configuration from layer records
+            LoadConfiguration(processWorker);
+
+            // Validate required configuration
+            ValidateConfiguration();
+
+            // Perform the actual processing
+            PerformProcessing(processWorker);
+
+            _logger.LogInformation("{ProcessorType}: Successfully completed processing for {ProcessWorkerName}",
+                ProcessorType, processWorker.Name);
+        }
+        catch (Exception e)
+        {
+            _logger.LogError(e, "{ProcessorType}: Failed to process {ProcessWorkerName} ({ProcessWorkerId})",
+                ProcessorType, processWorker.Name, processWorker.Id);
+            throw;
+        }
+    }
+
+    private void LoadConfiguration(Layer processWorker)
+    {
+        if (processWorker.Records == null)
+        {
+            throw new InvalidOperationException("ProcessWorker has no records");
+        }
+
+        // Load year
+        var yearStr = GetRecordValue(processWorker.Records, "Year");
+        if (string.IsNullOrEmpty(yearStr) || !int.TryParse(yearStr, out var year))
+        {
+            throw new InvalidOperationException("Year record not found or invalid");
+        }
+        Year = year;
+
+        // Load month
+        var monthStr = GetRecordValue(processWorker.Records, "Month");
+        if (string.IsNullOrEmpty(monthStr) || !int.TryParse(monthStr, out var month))
+        {
+            throw new InvalidOperationException("Month record not found or invalid");
+        }
+        Month = month;
+
+        // Load source layer
+        SourceLayer = GetRecordValue(processWorker.Records, "SourceLayer");
+        if (string.IsNullOrEmpty(SourceLayer))
+        {
+            throw new InvalidOperationException("SourceLayer record not found");
+        }
+
+        // Load source
+        Source = GetRecordValue(processWorker.Records, "Source");
+        if (string.IsNullOrEmpty(Source))
+        {
+            throw new InvalidOperationException("Source record not found");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration loaded - Year: {Year}, Month: {Month}, SourceLayer: {SourceLayer}, Source: {Source}",
+            ProcessorType, Year, Month, SourceLayer, Source);
+    }
+
+    private void ValidateConfiguration()
+    {
+        var errors = new List<string>();
+
+        if (Year < 2000 || Year > 3000) errors.Add($"Invalid year: {Year}");
+        if (Month < 1 || Month > 12) errors.Add($"Invalid month: {Month}");
+        if (string.IsNullOrEmpty(SourceLayer)) errors.Add("SourceLayer is required");
+        if (string.IsNullOrEmpty(Source)) errors.Add("Source is required");
+
+        if (errors.Any())
+        {
+            throw new InvalidOperationException($"Configuration validation failed: {string.Join(", ", errors)}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Configuration validation passed", ProcessorType);
+    }
+
+    private void PerformProcessing(Layer processWorker)
+    {
+        _logger.LogDebug("{ProcessorType}: Processing data for Year: {Year}, Month: {Month}, Source: {Source}",
+            ProcessorType, Year, Month, Source);
+
+        // Get source import worker
+        var sourceImportWorker = GetSourceImportWorker();
+
+        // Get or create processed layer
+        var processedLayer = GetOrCreateProcessedLayer(processWorker);
+
+        // Get data sources
+        var dataSources = GetDataSources(sourceImportWorker);
+
+        // Process records (get last values for each code)
+        var newRecords = ProcessRecords(dataSources);
+
+        // Save results
+        SaveProcessedLayer(processedLayer, newRecords);
+
+        _logger.LogInformation("{ProcessorType}: Successfully processed {RecordCount} records for layer {LayerName} ({LayerId})",
+            ProcessorType, newRecords.Count, processedLayer.Name, processedLayer.Id);
+    }
+
+    private Layer GetSourceImportWorker()
+    {
+        var sourceImportWorker = _db.Layers
+            .Where(x => x.Name == SourceLayer && !x.IsDeleted && !x.IsCancelled)
+            .FirstOrDefault();
+
+        if (sourceImportWorker == null)
+        {
+            throw new InvalidOperationException($"SourceImportWorker layer not found: {SourceLayer}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Found source import worker {LayerName} ({LayerId})",
+            ProcessorType, sourceImportWorker.Name, sourceImportWorker.Id);
+
+        return sourceImportWorker;
+    }
+
+    private Layer GetOrCreateProcessedLayer(Layer processWorker)
+    {
+        var processedLayer = _db.Layers
+            .Where(x => x.ParentId == processWorker.Id && !x.IsDeleted && !x.IsCancelled)
+            .OrderByDescending(x => x.CreatedAt)
+            .FirstOrDefault();
+
+        if (processedLayer == null)
+        {
+            processedLayer = new Layer
+            {
+                Id = Guid.NewGuid(),
+                Type = LayerType.Processed,
+                ParentId = processWorker.Id,
+                Number = _db.Layers.Count() + 1,
+                CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D"),
+                CreatedAt = DateTime.UtcNow,
+                ModifiedAt = DateTime.UtcNow
+            };
+            processedLayer.Name = $"L{processedLayer.Number}-P-{Year}/{Month:D2}-{Source}-T5";
+
+            _logger.LogDebug("{ProcessorType}: Created new processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+        else
+        {
+            processedLayer.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            processedLayer.ModifiedAt = DateTime.UtcNow;
+
+            _logger.LogDebug("{ProcessorType}: Using existing processed layer {LayerName}",
+                ProcessorType, processedLayer.Name);
+        }
+
+        return processedLayer;
+    }
+
+    private List<Layer> GetDataSources(Layer sourceImportWorker)
+    {
+        var dataSources = _db.Layers
+            .Include(x => x.Records)
+            .Where(x => x.ParentId == sourceImportWorker.Id &&
+                    !x.IsDeleted && !x.IsCancelled)
+            .OrderByDescending(x => x.CreatedAt)
+            .AsNoTracking()
+            .ToList();
+
+        if (dataSources.Count == 0)
+        {
+            throw new InvalidOperationException($"DataSource is empty for {sourceImportWorker.Name}");
+        }
+
+        _logger.LogDebug("{ProcessorType}: Found {DataSourceCount} data sources for {SourceWorkerName}",
+            ProcessorType, dataSources.Count, sourceImportWorker.Name);
+
+        return dataSources;
+    }
+
+    private List<Record> ProcessRecords(List<Layer> dataSources)
+    {
+        var allRecords = dataSources.SelectMany(x => x.Records!).ToList();
+        var codes = allRecords.Select(x => x.Code).Distinct().ToList();
+        var newRecords = new List<Record>();
+
+        _logger.LogDebug("{ProcessorType}: Processing {CodeCount} unique codes from {TotalRecordCount} total records",
+            ProcessorType, codes.Count, allRecords.Count);
+
+        foreach (var code in codes)
+        {
+            var lastRecord = allRecords
+                .Where(x => x.Code == code)
+                .OrderByDescending(x => x.CreatedAt)
+                .FirstOrDefault();
+
+            if (lastRecord == null) continue;
+
+            var processedRecord = CreateProcessedRecord(lastRecord);
+            newRecords.Add(processedRecord);
+
+            _logger.LogDebug("{ProcessorType}: Processed code {Code} - using record from {CreatedAt}",
+                ProcessorType, code, lastRecord.CreatedAt);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Created {NewRecordCount} processed records",
+            ProcessorType, newRecords.Count);
+
+        return newRecords;
+    }
+
+    private Record CreateProcessedRecord(Record lastRecord)
+    {
+        var processedRecord = new Record
+        {
+            Id = Guid.NewGuid(),
+            Code = lastRecord.Code,
+            CreatedAt = DateTime.UtcNow,
+            ModifiedAt = DateTime.UtcNow
+        };
+
+        // Copy all values from positions 1-32
+        for (var i = 1; i < 33; i++)
+        {
+            var value = ProcessHelper.GetValue(lastRecord, i);
+            if (value != null)
+            {
+                ProcessHelper.SetValue(processedRecord, i, value);
+            }
+        }
+        
+        processedRecord.Desc1 = lastRecord.Desc1;
+
+        return processedRecord;
+    }
+
+    private void SaveProcessedLayer(Layer processedLayer, List<Record> newRecords)
+    {
+        var existsInDb = _db.Layers.Any(x => x.Id == processedLayer.Id);
+
+        if (!existsInDb)
+        {
+            _db.Layers.Add(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Added new processed layer to database", ProcessorType);
+        }
+        else
+        {
+            _db.Layers.Update(processedLayer);
+            _logger.LogDebug("{ProcessorType}: Updated existing processed layer in database", ProcessorType);
+        }
+
+        SaveRecords(processedLayer.Id, newRecords);
+        _db.SaveChanges();
+
+        _logger.LogDebug("{ProcessorType}: Saved {RecordCount} records for layer {LayerId}",
+            ProcessorType, newRecords.Count, processedLayer.Id);
+    }
+
+    private void SaveRecords(Guid layerId, ICollection<Record> records)
+    {
+        // Remove existing records for this layer
+        var toDelete = _db.Records.Where(x => x.LayerId == layerId).ToList();
+        if (toDelete.Count > 0)
+        {
+            _db.Records.RemoveRange(toDelete);
+            _logger.LogDebug("{ProcessorType}: Removed {DeletedCount} existing records for layer {LayerId}",
+                ProcessorType, toDelete.Count, layerId);
+        }
+
+        // Add new records
+        foreach (var record in records)
+        {
+            record.CreatedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.CreatedAt = DateTime.UtcNow;
+            record.ModifiedById = Guid.Parse("F392209E-123E-4651-A5A4-0B1D6CF9FF9D");
+            record.ModifiedAt = DateTime.UtcNow;
+            record.LayerId = layerId;
+            _db.Records.Add(record);
+        }
+
+        _logger.LogDebug("{ProcessorType}: Added {RecordCount} new records for layer {LayerId}",
+            ProcessorType, records.Count, layerId);
+    }
+
+    private string? GetRecordValue(ICollection<Record> records, string code)
+    {
+        return records.FirstOrDefault(x => x.Code == code)?.Desc1;
+    }
+}