diff --git a/SharepointToolbox.Tests/Services/Export/UserAccessCsvExportServiceTests.cs b/SharepointToolbox.Tests/Services/Export/UserAccessCsvExportServiceTests.cs
index 4ee8e10..ee1479b 100644
--- a/SharepointToolbox.Tests/Services/Export/UserAccessCsvExportServiceTests.cs
+++ b/SharepointToolbox.Tests/Services/Export/UserAccessCsvExportServiceTests.cs
@@ -127,6 +127,122 @@ public class UserAccessCsvExportServiceTests
         }
     }
 
+    // ── RPT-03-f: mergePermissions=false produces identical output to default ──
+
+    [Fact]
+    public async Task WriteSingleFileAsync_mergePermissionsfalse_produces_identical_output()
+    {
+        var alice1 = MakeEntry(userLogin: "alice@contoso.com", siteTitle: "Contoso", permLevel: "Read");
+        var alice2 = MakeEntry(userLogin: "alice@contoso.com", siteTitle: "Dev Site", permLevel: "Read",
+            siteUrl: "https://contoso.sharepoint.com/sites/dev", objectUrl: "https://contoso.sharepoint.com/sites/dev/Docs");
+        var bob = MakeEntry(userDisplay: "Bob Smith", userLogin: "bob@contoso.com", permLevel: "Contribute");
+
+        var entries = new[] { alice1, alice2, bob };
+        var svc = new UserAccessCsvExportService();
+        var tmpDefault = Path.GetTempFileName();
+        var tmpExplicit = Path.GetTempFileName();
+        try
+        {
+            // Default call (no mergePermissions param)
+            await svc.WriteSingleFileAsync(entries, tmpDefault, CancellationToken.None);
+            // Explicit mergePermissions=false
+            await svc.WriteSingleFileAsync(entries, tmpExplicit, CancellationToken.None, mergePermissions: false);
+
+            var defaultContent = await File.ReadAllBytesAsync(tmpDefault);
+            var explicitContent = await File.ReadAllBytesAsync(tmpExplicit);
+
+            Assert.Equal(defaultContent, explicitContent);
+        }
+        finally
+        {
+            File.Delete(tmpDefault);
+            File.Delete(tmpExplicit);
+        }
+    }
+
+    // ── RPT-03-g: mergePermissions=true writes consolidated rows ──────────────
+
+    [Fact]
+    public async Task WriteSingleFileAsync_mergePermissionstrue_writes_consolidated_rows()
+    {
+        // alice has 2 entries with same key (same login, permLevel, accessType, grantedThrough)
+        // they should be merged into 1 row with 2 locations
+        var alice1 = MakeEntry(
+            userDisplay: "Alice Smith", userLogin: "alice@contoso.com",
+            siteUrl: "https://contoso.sharepoint.com", siteTitle: "Contoso",
+            permLevel: "Read", accessType: AccessType.Direct, grantedThrough: "Direct Permissions");
+        var alice2 = MakeEntry(
+            userDisplay: "Alice Smith", userLogin: "alice@contoso.com",
+            siteUrl: "https://dev.sharepoint.com", siteTitle: "Dev Site",
+            objectUrl: "https://dev.sharepoint.com/Docs",
+            permLevel: "Read", accessType: AccessType.Direct, grantedThrough: "Direct Permissions");
+        // bob has a different key — separate row
+        var bob = MakeEntry(
+            userDisplay: "Bob Smith", userLogin: "bob@contoso.com",
+            siteTitle: "Contoso", permLevel: "Contribute",
+            accessType: AccessType.Direct, grantedThrough: "Direct Permissions");
+
+        var entries = new[] { alice1, alice2, bob };
+        var svc = new UserAccessCsvExportService();
+        var tmpFile = Path.GetTempFileName();
+        try
+        {
+            await svc.WriteSingleFileAsync(entries, tmpFile, CancellationToken.None, mergePermissions: true);
+            var content = await File.ReadAllTextAsync(tmpFile);
+
+            // Header must contain consolidated columns
+            Assert.Contains("\"User\",\"User Login\",\"Permission Level\",\"Access Type\",\"Granted Through\",\"Locations\",\"Location Count\"", content);
+
+            // Alice's two entries merged — locations column contains both site titles
+            Assert.Contains("Contoso", content);
+            Assert.Contains("Dev Site", content);
+
+            // Bob appears as a separate row
+            Assert.Contains("bob@contoso.com", content);
+
+            // The consolidated report label should appear
+            Assert.Contains("User Access Audit Report (Consolidated)", content);
+        }
+        finally
+        {
+            File.Delete(tmpFile);
+        }
+    }
+
+    // ── RPT-03-g edge case: single-location consolidated entry ────────────────
+
+    [Fact]
+    public async Task WriteSingleFileAsync_mergePermissionstrue_singleLocation_noSemicolon()
+    {
+        var entry = MakeEntry(
+            userDisplay: "Alice Smith", userLogin: "alice@contoso.com",
+            siteTitle: "Contoso", permLevel: "Read",
+            accessType: AccessType.Direct, grantedThrough: "Direct Permissions");
+
+        var svc = new UserAccessCsvExportService();
+        var tmpFile = Path.GetTempFileName();
+        try
+        {
+            await svc.WriteSingleFileAsync(new[] { entry }, tmpFile, CancellationToken.None, mergePermissions: true);
+            var content = await File.ReadAllTextAsync(tmpFile);
+
+            // Should contain exactly "1" as LocationCount
+            Assert.Contains("\"1\"", content);
+
+            // Locations field for a single entry should not contain a semicolon
+            // Find the data row for alice and verify no semicolon in Locations
+            var lines = content.Split('\n', StringSplitOptions.RemoveEmptyEntries);
+            var dataRow = lines.FirstOrDefault(l => l.Contains("alice@contoso.com") && !l.StartsWith("\"Users"));
+            Assert.NotNull(dataRow);
+            // The Locations column value is "Contoso" with no semicolons
+            Assert.DoesNotContain("Contoso; ", dataRow);
+        }
+        finally
+        {
+            File.Delete(tmpFile);
+        }
+    }
+
     // ── Private helpers ───────────────────────────────────────────────────────
 
     /// <summary>