diff --git a/src/com/bonus/cost/service/ProjectCostServiceImpl.java b/src/com/bonus/cost/service/ProjectCostServiceImpl.java
index 26f0ad7..89d33bd 100644
--- a/src/com/bonus/cost/service/ProjectCostServiceImpl.java
+++ b/src/com/bonus/cost/service/ProjectCostServiceImpl.java
@@ -1,6 +1,5 @@
 package com.bonus.cost.service;
 
-import com.bonus.core.ExcelUtils;
 import com.bonus.cost.beans.ProjectCostCalculation;
 import com.bonus.cost.beans.ProjectCostCalculationDetail;
 import com.bonus.cost.beans.ProjectCostCalculationSegment;
@@ -19,9 +18,7 @@ import org.apache.poi.hssf.usermodel.HSSFFont;
 import org.apache.poi.hssf.usermodel.HSSFRow;
 import org.apache.poi.hssf.usermodel.HSSFSheet;
 import org.apache.poi.hssf.usermodel.HSSFWorkbook;
-import org.apache.poi.ss.util.CellRangeAddress;
 import org.springframework.beans.factory.annotation.Autowired;
-import org.springframework.format.annotation.DateTimeFormat;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
 
@@ -847,6 +844,9 @@ public class ProjectCostServiceImpl implements ProjectCostService {
 							// 合并领料和退料记录
 							List<ProjectLeaseCostDetail> leaseDetails = queryProjectLeaseDetails(queryParam);
 							List<ProjectLeaseCostDetail> returnDetails = queryProjectReturnDetails(queryParam);
+							//同一天的统一类型的机具进行合并
+							leaseDetails = mergeByDay(leaseDetails,1);
+							returnDetails = mergeByDay(returnDetails,2);
 							//计算差额
 							leaseDetails =calculateMaterialDifference(leaseDetails, returnDetails);
 							List<ProjectLeaseCostDetail> allDetails = new ArrayList<>();
@@ -932,6 +932,55 @@ public class ProjectCostServiceImpl implements ProjectCostService {
 		return calculation;
 	}
 
+
+	/**
+	 * 根据 operateDate 按天合并，累加 leaseNum
+	 */
+	public List<ProjectLeaseCostDetail> mergeByDay(List<ProjectLeaseCostDetail> leases, int i) {
+		List<ProjectLeaseCostDetail> leasesNew = new ArrayList<>();
+
+		// 使用 Map 按日期分组,同一天的合并一起
+		Map<LocalDate, ProjectLeaseCostDetail> mergedMap = new LinkedHashMap<>();
+
+		for (ProjectLeaseCostDetail returnDetail : leases) {
+			if ("牵张设备".equals(returnDetail.getMachineCodeName()) ||"施工机械".equals(returnDetail.getMachineCodeName())  ||"仪器设备".equals(returnDetail.getMachineCodeName())){
+				leasesNew.add(returnDetail);
+			}else {
+				DateTimeFormatter formatter = DateTimeFormatter.ofPattern("yyyy-MM-dd");
+				String dateOnly = returnDetail.getOperateTime().substring(0, 10);
+				LocalDate dateKey = LocalDate.parse(dateOnly,
+						formatter);
+				if (mergedMap.containsKey(dateKey)) {
+					// 已存在该日期的记录，合并数量
+					ProjectLeaseCostDetail existing = mergedMap.get(dateKey);
+					if (i==1){
+						// 累加 leaseNum
+						existing.setLeaseNum(
+								(existing.getLeaseNum() != null ? existing.getLeaseNum() : 0) +
+										(returnDetail.getLeaseNum() != null ? returnDetail.getLeaseNum() : 0)
+						);
+					}else {
+						// 累加 leaseNum
+						existing.setReturnNum(
+								(existing.getReturnNum() != null ? existing.getReturnNum() : 0) +
+										(returnDetail.getReturnNum() != null ? returnDetail.getReturnNum() : 0)
+						);
+					}
+				} else {
+					// 新日期的记录，创建副本（避免修改原对象）
+					mergedMap.put(dateKey, returnDetail);
+				}
+			}
+
+		}
+
+		//保存合并后的数据
+		for (Map.Entry<LocalDate, ProjectLeaseCostDetail> entry : mergedMap.entrySet()) {
+			ProjectLeaseCostDetail materialLeases = entry.getValue();
+			leasesNew.add(materialLeases);
+		}
+		return leasesNew;
+	}
 	/**
 	 * 计算领退料差额
 	 * @param leaseDetails 领料明细列表
@@ -999,45 +1048,9 @@ public class ProjectCostServiceImpl implements ProjectCostService {
 					BigDecimal.valueOf(detail.getReturnNum()) : BigDecimal.ZERO;
 			totalReturn = totalReturn.add(returnQty);
 		}
-		List<ProjectLeaseCostDetail> leasesNew = new ArrayList<>();
-
-		// 使用 Map 按日期分组,同一天的合并一起
-		Map<LocalDate, ProjectLeaseCostDetail> mergedMap = new LinkedHashMap<>();
-
-		for (ProjectLeaseCostDetail detail : leases) {
-			if ("牵张设备".equals(detail.getMachineCodeName()) ||"施工机械".equals(detail.getMachineCodeName())  ||"仪器设备".equals(detail.getMachineCodeName())){
-				leasesNew.add(detail);
-			}else {
-				DateTimeFormatter formatter = DateTimeFormatter.ofPattern("yyyy-MM-dd");
-				String dateOnly = detail.getOperateTime().substring(0, 10);
-				LocalDate dateKey = LocalDate.parse(dateOnly,
-						formatter);
-				if (mergedMap.containsKey(dateKey)) {
-					// 已存在该日期的记录，合并数量
-					ProjectLeaseCostDetail existing = mergedMap.get(dateKey);
-
-					// 累加 leaseNum
-					existing.setLeaseNum(
-							(existing.getLeaseNum() != null ? existing.getLeaseNum() : 0) +
-									(detail.getLeaseNum() != null ? detail.getLeaseNum() : 0)
-					);
-
-				} else {
-					// 新日期的记录，创建副本（避免修改原对象）
-					mergedMap.put(dateKey, detail);
-				}
-			}
-
-		}
-
-		//保存合并后的数据
-		for (Map.Entry<LocalDate, ProjectLeaseCostDetail> entry : mergedMap.entrySet()) {
-			ProjectLeaseCostDetail materialLeases = entry.getValue();
-			leasesNew.add(materialLeases);
-		}
 
 		// 按时间顺序处理每次领料
-		for (ProjectLeaseCostDetail lease : leasesNew) {
+		for (ProjectLeaseCostDetail lease : leases) {
 
 			//比较当前退料数量和领料数量
 			if(BigDecimal.valueOf(lease.getLeaseNum()).compareTo(totalReturn)>=0){