@accounter/shaam-uniform-format-generator 0.1.0 → 0.1.1

package/dist/cjs/generator/records/b100.js

@@ -0,0 +1,305 @@
+"use strict";
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.B100Schema = void 0;
+exports.encodeB100 = encodeB100;
+exports.parseB100 = parseB100;
+const zod_1 = require("zod");
+const index_js_1 = require("../../format/index.js");
+const index_js_2 = require("../index.js");
+/**
+ * B100 Record Schema - Journal entry line record
+ * Fields 1350-1377 based on SHAAM 1.31 specification table
+ */
+exports.B100Schema = zod_1.z.object({
+    // Field 1350: Record code (4) - Required - Alphanumeric
+    code: zod_1.z.literal('B100').describe('Record type code - always "B100"'),
+    // Field 1351: Record number in file (9) - Required - Numeric
+    recordNumber: zod_1.z
+        .string()
+        .min(1)
+        .max(9)
+        .regex(/^\d+$/)
+        .describe('Sequential record number in file'),
+    // Field 1352: Tax ID (9) - Required - Numeric
+    vatId: zod_1.z.string().min(1).max(9).regex(/^\d+$/).describe('Tax identification number'),
+    // Field 1353: Transaction number (10) - Required - Numeric
+    transactionNumber: zod_1.z
+        .string()
+        .min(1)
+        .max(10)
+        .regex(/^\d+$/)
+        .describe('Transaction number - see Note 7'),
+    // Field 1354: Transaction line number (5) - Required - Numeric
+    transactionLineNumber: zod_1.z
+        .string()
+        .min(1)
+        .max(5)
+        .regex(/^\d+$/)
+        .describe('Transaction line number'),
+    // Field 1355: Batch number (8) - Optional - Numeric
+    batchNumber: zod_1.z
+        .string()
+        .max(8)
+        .regex(/^$|^\d+$/)
+        .default('')
+        .describe('Batch number'),
+    // Field 1356: Transaction type (15) - Optional - Alphanumeric
+    transactionType: zod_1.z.string().max(15).default('').describe('Transaction type'),
+    // Field 1357: Reference document (20) - Optional - Alphanumeric
+    referenceDocument: zod_1.z.string().max(20).default('').describe('Reference document'),
+    // Field 1358: Reference document type (3) - Optional - Numeric
+    referenceDocumentType: zod_1.z
+        .string()
+        .max(3)
+        .regex(/^$|^\d+$/)
+        .default('')
+        .transform(val => (val === '' ? val : val))
+        .describe('Reference document type - see Appendix 1'),
+    // Field 1359: Reference document 2 (20) - Optional - Alphanumeric
+    referenceDocument2: zod_1.z.string().max(20).default('').describe('Reference document 2'),
+    // Field 1360: Reference document type 2 (3) - Optional - Numeric
+    referenceDocumentType2: zod_1.z
+        .string()
+        .max(3)
+        .regex(/^$|^\d+$/)
+        .default('')
+        .transform(val => (val === '' ? val : val))
+        .describe('Reference document type 2 - see Appendix 1'),
+    // Field 1361: Details (50) - Optional - Alphanumeric
+    details: zod_1.z.string().max(50).default('').describe('Details'),
+    // Field 1362: Date (8) - Required - Numeric - Format: YYYYMMDD
+    date: zod_1.z
+        .string()
+        .length(8)
+        .regex(/^\d{8}$/)
+        .describe('Date in YYYYMMDD format - see Note 12'),
+    // Field 1363: Value date (8) - Required - Numeric - Format: YYYYMMDD
+    valueDate: zod_1.z
+        .string()
+        .length(8)
+        .regex(/^\d{8}$/)
+        .describe('Value date in YYYYMMDD format - see Note 12'),
+    // Field 1364: Account key (15) - Required - Alphanumeric
+    accountKey: zod_1.z.string().min(1).max(15).describe('Account key - must match B110'),
+    // Field 1365: Counter account key (15) - Optional - Alphanumeric
+    counterAccountKey: zod_1.z
+        .string()
+        .max(15)
+        .default('')
+        .describe('Counter account key - required in single-entry bookkeeping'),
+    // Field 1366: Debit/Credit indicator (1) - Required - Numeric
+    debitCreditIndicator: zod_1.z
+        .enum(['1', '2'])
+        .describe('Debit/Credit indicator: 1 = Debit, 2 = Credit'),
+    // Field 1367: Currency code (3) - Optional - Alphanumeric
+    currencyCode: zod_1.z
+        .string()
+        .max(3)
+        .default('')
+        .describe('Currency code - refers to field 1369; see Appendix 2'),
+    // Field 1368: Transaction amount (15) - Required - Alphanumeric - Format: X9(12)V99
+    transactionAmount: zod_1.z.string().min(1).max(15).describe('Transaction amount in local currency'),
+    // Field 1369: Foreign currency amount (15) - Optional - Alphanumeric - Format: X9(12)V99
+    foreignCurrencyAmount: zod_1.z
+        .string()
+        .max(15)
+        .default('')
+        .describe('Transaction amount in foreign currency'),
+    // Field 1370: Quantity field (12) - Optional - Alphanumeric - Format: X9(9)V99
+    quantityField: zod_1.z
+        .string()
+        .max(12)
+        .default('')
+        .describe('Quantity field, e.g. quantity or cost code'),
+    // Field 1371: Matching field 1 (10) - Optional - Alphanumeric
+    matchingField1: zod_1.z
+        .string()
+        .max(10)
+        .default('')
+        .describe('Matching field 1 - used for internal row reconciliation'),
+    // Field 1372: Matching field 2 (10) - Optional - Alphanumeric
+    matchingField2: zod_1.z
+        .string()
+        .max(10)
+        .default('')
+        .describe('Matching field 2 - used for inter-card or external reconciliation'),
+    // Field 1373: Reserved field (0) - Deprecated - Alphanumeric
+    // Skipped as it has 0 length
+    // Field 1374: Branch ID (7) - Conditional - Alphanumeric
+    branchId: zod_1.z
+        .string()
+        .max(7)
+        .default('')
+        .describe('Branch ID - conditional if field 1034 = 1; see Note 3'),
+    // Field 1375: Entry date (8) - Required - Numeric - Format: YYYYMMDD
+    entryDate: zod_1.z
+        .string()
+        .length(8)
+        .regex(/^\d{8}$/)
+        .describe('Entry date in YYYYMMDD format - see Note 12'),
+    // Field 1376: Operator username (9) - Optional - Alphanumeric
+    operatorUsername: zod_1.z.string().max(9).default('').describe('Operator username'),
+    // Field 1377: Reserved field (25) - Optional - Alphanumeric
+    reserved: zod_1.z.string().max(25).default('').describe('Reserved field for future use'),
+});
+/**
+ * Encodes a B100 record to fixed-width string format
+ * Total line width: 317 characters + CRLF
+ */
+function encodeB100(input) {
+    const fields = [
+        (0, index_js_2.formatField)(input.code, 4, 'left'), // Field 1350: Record code (4)
+        (0, index_js_2.formatNumericField)(input.recordNumber, 9), // Field 1351: Record number (9)
+        (0, index_js_2.formatNumericField)(input.vatId, 9), // Field 1352: VAT ID (9)
+        (0, index_js_2.formatNumericField)(input.transactionNumber, 10), // Field 1353: Transaction number (10)
+        (0, index_js_2.formatNumericField)(input.transactionLineNumber, 5), // Field 1354: Transaction line number (5)
+        (0, index_js_2.formatNumericField)(input.batchNumber, 8), // Field 1355: Batch number (8)
+        (0, index_js_2.formatField)(input.transactionType, 15, 'left'), // Field 1356: Transaction type (15)
+        (0, index_js_2.formatField)(input.referenceDocument, 20, 'left'), // Field 1357: Reference document (20)
+        (0, index_js_2.formatNumericField)(input.referenceDocumentType, 3), // Field 1358: Reference document type (3)
+        (0, index_js_2.formatField)(input.referenceDocument2, 20, 'left'), // Field 1359: Reference document 2 (20)
+        (0, index_js_2.formatNumericField)(input.referenceDocumentType2, 3), // Field 1360: Reference document type 2 (3)
+        (0, index_js_2.formatField)(input.details, 50, 'left'), // Field 1361: Details (50)
+        (0, index_js_2.formatField)(input.date, 8, 'left'), // Field 1362: Date (8)
+        (0, index_js_2.formatField)(input.valueDate, 8, 'left'), // Field 1363: Value date (8)
+        (0, index_js_2.formatField)(input.accountKey, 15, 'left'), // Field 1364: Account key (15)
+        (0, index_js_2.formatField)(input.counterAccountKey, 15, 'left'), // Field 1365: Counter account key (15)
+        (0, index_js_2.formatField)(input.debitCreditIndicator, 1, 'left'), // Field 1366: Debit/Credit indicator (1)
+        (0, index_js_2.formatField)(input.currencyCode, 3, 'left'), // Field 1367: Currency code (3)
+        (0, index_js_2.formatField)(input.transactionAmount, 15, 'right'), // Field 1368: Transaction amount (15) - right-aligned for amount
+        (0, index_js_2.formatField)(input.foreignCurrencyAmount, 15, 'right'), // Field 1369: Foreign currency amount (15) - right-aligned for amount
+        (0, index_js_2.formatField)(input.quantityField, 12, 'right'), // Field 1370: Quantity field (12) - right-aligned for numeric
+        (0, index_js_2.formatField)(input.matchingField1, 10, 'left'), // Field 1371: Matching field 1 (10)
+        (0, index_js_2.formatField)(input.matchingField2, 10, 'left'), // Field 1372: Matching field 2 (10)
+        // Field 1373: Reserved field (0) - skipped as it has 0 length
+        (0, index_js_2.formatField)(input.branchId, 7, 'left'), // Field 1374: Branch ID (7)
+        (0, index_js_2.formatField)(input.entryDate, 8, 'left'), // Field 1375: Entry date (8)
+        (0, index_js_2.formatField)(input.operatorUsername, 9, 'left'), // Field 1376: Operator username (9)
+        (0, index_js_2.formatField)(input.reserved, 25, 'left'), // Field 1377: Reserved field (25)
+    ];
+    return fields.join('') + index_js_1.CRLF;
+}
+/**
+ * Parses a fixed-width B100 record line back to object
+ * Expected line length: 317 characters (excluding CRLF)
+ */
+function parseB100(line) {
+    // Remove CRLF if present
+    const cleanLine = line.replace(/\r?\n$/, '');
+    if (cleanLine.length !== 317) {
+        throw new Error(`Invalid B100 record length: expected 317 characters, got ${cleanLine.length}`);
+    }
+    // Extract fields at their fixed positions
+    let pos = 0;
+    const code = cleanLine.slice(pos, pos + 4).trim();
+    pos += 4;
+    const recordNumber = cleanLine
+        .slice(pos, pos + 9)
+        .trim()
+        .replace(/^0+/, '') || '0';
+    pos += 9;
+    const vatId = cleanLine
+        .slice(pos, pos + 9)
+        .trim()
+        .replace(/^0+/, '') || '0';
+    pos += 9;
+    const transactionNumber = cleanLine
+        .slice(pos, pos + 10)
+        .trim()
+        .replace(/^0+/, '') || '0';
+    pos += 10;
+    const transactionLineNumber = cleanLine
+        .slice(pos, pos + 5)
+        .trim()
+        .replace(/^0+/, '') || '0';
+    pos += 5;
+    const batchNumber = cleanLine
+        .slice(pos, pos + 8)
+        .trim()
+        .replace(/^0+/, '') || '';
+    pos += 8;
+    const transactionType = cleanLine.slice(pos, pos + 15).trim();
+    pos += 15;
+    const referenceDocument = cleanLine.slice(pos, pos + 20).trim();
+    pos += 20;
+    const referenceDocumentType = (cleanLine
+        .slice(pos, pos + 3)
+        .trim()
+        .replace(/^0+/, '') || '');
+    pos += 3;
+    const referenceDocument2 = cleanLine.slice(pos, pos + 20).trim();
+    pos += 20;
+    const referenceDocumentType2 = (cleanLine
+        .slice(pos, pos + 3)
+        .trim()
+        .replace(/^0+/, '') || '');
+    pos += 3;
+    const details = cleanLine.slice(pos, pos + 50).trim();
+    pos += 50;
+    const date = cleanLine.slice(pos, pos + 8).trim();
+    pos += 8;
+    const valueDate = cleanLine.slice(pos, pos + 8).trim();
+    pos += 8;
+    const accountKey = cleanLine.slice(pos, pos + 15).trim();
+    pos += 15;
+    const counterAccountKey = cleanLine.slice(pos, pos + 15).trim();
+    pos += 15;
+    const debitCreditIndicator = cleanLine.slice(pos, pos + 1).trim();
+    pos += 1;
+    const currencyCode = cleanLine.slice(pos, pos + 3).trim();
+    pos += 3;
+    const transactionAmount = cleanLine.slice(pos, pos + 15).trim();
+    pos += 15;
+    const foreignCurrencyAmount = cleanLine.slice(pos, pos + 15).trim();
+    pos += 15;
+    const quantityField = cleanLine.slice(pos, pos + 12).trim();
+    pos += 12;
+    const matchingField1 = cleanLine.slice(pos, pos + 10).trim();
+    pos += 10;
+    const matchingField2 = cleanLine.slice(pos, pos + 10).trim();
+    pos += 10;
+    // Field 1373: Reserved field (0) - skipped as it has 0 length
+    const branchId = cleanLine.slice(pos, pos + 7).trim();
+    pos += 7;
+    const entryDate = cleanLine.slice(pos, pos + 8).trim();
+    pos += 8;
+    const operatorUsername = cleanLine.slice(pos, pos + 9).trim();
+    pos += 9;
+    const reserved = cleanLine.slice(pos, pos + 25).trim();
+    pos += 25;
+    // Validate the code field
+    if (code !== 'B100') {
+        throw new Error(`Invalid B100 record code: expected "B100", got "${code}"`);
+    }
+    const parsed = {
+        code,
+        recordNumber,
+        vatId,
+        transactionNumber,
+        transactionLineNumber,
+        batchNumber,
+        transactionType,
+        referenceDocument,
+        referenceDocumentType,
+        referenceDocument2,
+        referenceDocumentType2,
+        details,
+        date,
+        valueDate,
+        accountKey,
+        counterAccountKey,
+        debitCreditIndicator: debitCreditIndicator,
+        currencyCode,
+        transactionAmount,
+        foreignCurrencyAmount,
+        quantityField,
+        matchingField1,
+        matchingField2,
+        branchId,
+        entryDate,
+        operatorUsername,
+        reserved,
+    };
+    // Validate against schema
+    return exports.B100Schema.parse(parsed);
+}

package/dist/cjs/generator/records/b110.js

@@ -0,0 +1,255 @@
+"use strict";
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.B110Schema = void 0;
+exports.encodeB110 = encodeB110;
+exports.parseB110 = parseB110;
+const zod_1 = require("zod");
+const index_js_1 = require("../../format/index.js");
+const encoder_js_1 = require("../format/encoder.js");
+/**
+ * B110 Record Schema - Account record
+ * Fields 1400-1424 based on SHAAM 1.31 specification table
+ */
+exports.B110Schema = zod_1.z.object({
+    // Field 1400: Record code (4) - Required - Alphanumeric
+    code: zod_1.z.literal('B110').describe('Record type code - always "B110"'),
+    // Field 1401: Record number in file (9) - Required - Numeric
+    recordNumber: zod_1.z
+        .string()
+        .min(1)
+        .max(9)
+        .regex(/^\d+$/)
+        .describe('Sequential record number in file'),
+    // Field 1402: Tax ID (9) - Required - Numeric
+    vatId: zod_1.z.string().min(1).max(9).regex(/^\d+$/).describe('Tax identification number'),
+    // Field 1403: Account key (15) - Required - Alphanumeric
+    accountKey: zod_1.z.string().min(1).max(15).describe('Account key - must be unique'),
+    // Field 1404: Account name (50) - Required - Alphanumeric
+    accountName: zod_1.z.string().min(1).max(50).describe('Account name'),
+    // Field 1405: Trial balance code (15) - Required - Alphanumeric
+    trialBalanceCode: zod_1.z.string().min(1).max(15).describe('Trial balance code'),
+    // Field 1406: Trial balance code description (30) - Required - Alphanumeric
+    trialBalanceCodeDescription: zod_1.z.string().min(1).max(30).describe('Trial balance code description'),
+    // Field 1407: Customer/Supplier address - street (50) - Optional - Alphanumeric
+    customerSupplierAddressStreet: zod_1.z
+        .string()
+        .max(50)
+        .default('')
+        .describe('Customer/Supplier address - street (only for customer/supplier accounts)'),
+    // Field 1408: Customer/Supplier address - house number (10) - Optional - Alphanumeric
+    customerSupplierAddressHouseNumber: zod_1.z
+        .string()
+        .max(10)
+        .default('')
+        .describe('Customer/Supplier address - house number (only for customer/supplier accounts)'),
+    // Field 1409: Customer/Supplier address - city (30) - Optional - Alphanumeric
+    customerSupplierAddressCity: zod_1.z
+        .string()
+        .max(30)
+        .default('')
+        .describe('Customer/Supplier address - city (only for customer/supplier accounts)'),
+    // Field 1410: Customer/Supplier address - ZIP (8) - Optional - Alphanumeric
+    customerSupplierAddressZip: zod_1.z
+        .string()
+        .max(8)
+        .default('')
+        .describe('Customer/Supplier address - ZIP (only for customer/supplier accounts)'),
+    // Field 1411: Customer/Supplier address - country (30) - Optional - Alphanumeric
+    customerSupplierAddressCountry: zod_1.z
+        .string()
+        .max(30)
+        .default('')
+        .describe('Customer/Supplier address - country (only for customer/supplier accounts)'),
+    // Field 1412: Country code (2) - Optional - Alphanumeric
+    countryCode: zod_1.z
+        .string()
+        .max(2)
+        .default('')
+        .describe('Country code (only for customer/supplier accounts, see Appendix 3)'),
+    // Field 1413: Parent account key (15) - Optional - Alphanumeric
+    parentAccountKey: zod_1.z.string().max(15).default('').describe('Parent account key'),
+    // Field 1414: Account opening balance (15) - Optional - Alphanumeric - Format: X9(12)V99
+    accountOpeningBalance: zod_1.z
+        .string()
+        .max(15)
+        .default('')
+        .describe('Account opening balance (positive = debit, negative = credit)'),
+    // Field 1415: Total debits (15) - Optional - Alphanumeric - Format: X9(12)V99
+    totalDebits: zod_1.z.string().max(15).default('').describe('Total debits (excludes opening balance)'),
+    // Field 1416: Total credits (15) - Optional - Alphanumeric - Format: X9(12)V99
+    totalCredits: zod_1.z.string().max(15).default('').describe('Total credits (excludes opening balance)'),
+    // Field 1417: Accounting classification code (4) - Conditional - Numeric
+    accountingClassificationCode: zod_1.z
+        .string()
+        .max(4)
+        .regex(/^$|^\d+$/)
+        .default('')
+        .describe('Accounting classification code (mandatory if 6111 report required)'),
+    // Field 1418: Reserved field (0) - Deprecated - Alphanumeric - Skipped as it has 0 length
+    // Field 1419: Supplier/Customer tax ID (9) - Conditional - Numeric
+    supplierCustomerTaxId: zod_1.z
+        .string()
+        .max(9)
+        .regex(/^$|^\d+$/)
+        .default('')
+        .describe('Supplier/Customer tax ID (required if double-entry bookkeeping, code 2 in field 1013)'),
+    // Field 1420: Reserved field (0) - Deprecated - Alphanumeric - Skipped as it has 0 length
+    // Field 1421: Branch ID (7) - Conditional - Alphanumeric
+    branchId: zod_1.z
+        .string()
+        .max(7)
+        .default('')
+        .describe('Branch ID (required if field 1034 = 1, see Note 3)'),
+    // Field 1422: Opening balance in foreign currency (15) - Optional - Alphanumeric - Format: X9(12)V99
+    openingBalanceForeignCurrency: zod_1.z
+        .string()
+        .max(15)
+        .default('')
+        .describe('Opening balance in foreign currency'),
+    // Field 1423: Foreign currency code (3) - Optional - Alphanumeric
+    foreignCurrencyCode: zod_1.z
+        .string()
+        .max(3)
+        .default('')
+        .describe('Foreign currency code (refers to field 1422, see Appendix 2)'),
+    // Field 1424: Reserved field (16) - Optional - Alphanumeric
+    reserved: zod_1.z.string().max(16).default('').describe('Reserved field for future use'),
+});
+/**
+ * Encodes a B110 record to fixed-width string format
+ * Total line width: 376 characters + CRLF
+ */
+function encodeB110(input) {
+    const fields = [
+        (0, encoder_js_1.formatField)(input.code, 4, 'left'), // Field 1400: Record code (4)
+        (0, encoder_js_1.formatNumericField)(input.recordNumber, 9), // Field 1401: Record number (9)
+        (0, encoder_js_1.formatNumericField)(input.vatId, 9), // Field 1402: VAT ID (9)
+        (0, encoder_js_1.formatField)(input.accountKey, 15, 'left'), // Field 1403: Account key (15)
+        (0, encoder_js_1.formatField)(input.accountName, 50, 'left'), // Field 1404: Account name (50)
+        (0, encoder_js_1.formatField)(input.trialBalanceCode, 15, 'left'), // Field 1405: Trial balance code (15)
+        (0, encoder_js_1.formatField)(input.trialBalanceCodeDescription, 30, 'left'), // Field 1406: Trial balance code description (30)
+        (0, encoder_js_1.formatField)(input.customerSupplierAddressStreet, 50, 'left'), // Field 1407: Customer/Supplier address - street (50)
+        (0, encoder_js_1.formatField)(input.customerSupplierAddressHouseNumber, 10, 'left'), // Field 1408: Customer/Supplier address - house number (10)
+        (0, encoder_js_1.formatField)(input.customerSupplierAddressCity, 30, 'left'), // Field 1409: Customer/Supplier address - city (30)
+        (0, encoder_js_1.formatField)(input.customerSupplierAddressZip, 8, 'left'), // Field 1410: Customer/Supplier address - ZIP (8)
+        (0, encoder_js_1.formatField)(input.customerSupplierAddressCountry, 30, 'left'), // Field 1411: Customer/Supplier address - country (30)
+        (0, encoder_js_1.formatField)(input.countryCode, 2, 'left'), // Field 1412: Country code (2)
+        (0, encoder_js_1.formatField)(input.parentAccountKey, 15, 'left'), // Field 1413: Parent account key (15)
+        (0, encoder_js_1.formatField)(input.accountOpeningBalance, 15, 'right'), // Field 1414: Account opening balance (15) - right-aligned for amount
+        (0, encoder_js_1.formatField)(input.totalDebits, 15, 'right'), // Field 1415: Total debits (15) - right-aligned for amount
+        (0, encoder_js_1.formatField)(input.totalCredits, 15, 'right'), // Field 1416: Total credits (15) - right-aligned for amount
+        (0, encoder_js_1.formatNumericField)(input.accountingClassificationCode, 4), // Field 1417: Accounting classification code (4)
+        // Field 1418: Reserved field (0) - skipped as it has 0 length
+        (0, encoder_js_1.formatNumericField)(input.supplierCustomerTaxId, 9), // Field 1419: Supplier/Customer tax ID (9)
+        // Field 1420: Reserved field (0) - skipped as it has 0 length
+        (0, encoder_js_1.formatField)(input.branchId, 7, 'left'), // Field 1421: Branch ID (7)
+        (0, encoder_js_1.formatField)(input.openingBalanceForeignCurrency, 15, 'right'), // Field 1422: Opening balance in foreign currency (15) - right-aligned for amount
+        (0, encoder_js_1.formatField)(input.foreignCurrencyCode, 3, 'left'), // Field 1423: Foreign currency code (3)
+        (0, encoder_js_1.formatField)(input.reserved, 16, 'left'), // Field 1424: Reserved field (16)
+    ];
+    return fields.join('') + index_js_1.CRLF;
+}
+/**
+ * Parses a fixed-width B110 record line back to object
+ * Expected line length: 376 characters (excluding CRLF)
+ */
+function parseB110(line) {
+    // Remove CRLF if present
+    const cleanLine = line.replace(/\r?\n$/, '');
+    if (cleanLine.length !== 376) {
+        throw new Error(`Invalid B110 record length: expected 376 characters, got ${cleanLine.length}`);
+    }
+    // Extract fields at their fixed positions
+    let pos = 0;
+    const code = cleanLine.slice(pos, pos + 4).trim();
+    pos += 4;
+    const recordNumber = cleanLine
+        .slice(pos, pos + 9)
+        .trim()
+        .replace(/^0+/, '') || '0';
+    pos += 9;
+    const vatId = cleanLine
+        .slice(pos, pos + 9)
+        .trim()
+        .replace(/^0+/, '') || '0';
+    pos += 9;
+    const accountKey = cleanLine.slice(pos, pos + 15).trim();
+    pos += 15;
+    const accountName = cleanLine.slice(pos, pos + 50).trim();
+    pos += 50;
+    const trialBalanceCode = cleanLine.slice(pos, pos + 15).trim();
+    pos += 15;
+    const trialBalanceCodeDescription = cleanLine.slice(pos, pos + 30).trim();
+    pos += 30;
+    const customerSupplierAddressStreet = cleanLine.slice(pos, pos + 50).trim();
+    pos += 50;
+    const customerSupplierAddressHouseNumber = cleanLine.slice(pos, pos + 10).trim();
+    pos += 10;
+    const customerSupplierAddressCity = cleanLine.slice(pos, pos + 30).trim();
+    pos += 30;
+    const customerSupplierAddressZip = cleanLine.slice(pos, pos + 8).trim();
+    pos += 8;
+    const customerSupplierAddressCountry = cleanLine.slice(pos, pos + 30).trim();
+    pos += 30;
+    const countryCode = cleanLine.slice(pos, pos + 2).trim();
+    pos += 2;
+    const parentAccountKey = cleanLine.slice(pos, pos + 15).trim();
+    pos += 15;
+    const accountOpeningBalance = cleanLine.slice(pos, pos + 15).trim();
+    pos += 15;
+    const totalDebits = cleanLine.slice(pos, pos + 15).trim();
+    pos += 15;
+    const totalCredits = cleanLine.slice(pos, pos + 15).trim();
+    pos += 15;
+    const accountingClassificationCode = cleanLine
+        .slice(pos, pos + 4)
+        .trim()
+        .replace(/^0+/, '') || '';
+    pos += 4;
+    // Field 1418: Reserved field (0) - skipped as it has 0 length
+    const supplierCustomerTaxId = cleanLine
+        .slice(pos, pos + 9)
+        .trim()
+        .replace(/^0+/, '') || '';
+    pos += 9;
+    // Field 1420: Reserved field (0) - skipped as it has 0 length
+    const branchId = cleanLine.slice(pos, pos + 7).trim();
+    pos += 7;
+    const openingBalanceForeignCurrency = cleanLine.slice(pos, pos + 15).trim();
+    pos += 15;
+    const foreignCurrencyCode = cleanLine.slice(pos, pos + 3).trim();
+    pos += 3;
+    const reserved = cleanLine.slice(pos, pos + 16).trim();
+    pos += 16;
+    // Validate the code field
+    if (code !== 'B110') {
+        throw new Error(`Invalid B110 record code: expected "B110", got "${code}"`);
+    }
+    const parsed = {
+        code,
+        recordNumber,
+        vatId,
+        accountKey,
+        accountName,
+        trialBalanceCode,
+        trialBalanceCodeDescription,
+        customerSupplierAddressStreet,
+        customerSupplierAddressHouseNumber,
+        customerSupplierAddressCity,
+        customerSupplierAddressZip,
+        customerSupplierAddressCountry,
+        countryCode,
+        parentAccountKey,
+        accountOpeningBalance,
+        totalDebits,
+        totalCredits,
+        accountingClassificationCode,
+        supplierCustomerTaxId,
+        branchId,
+        openingBalanceForeignCurrency,
+        foreignCurrencyCode,
+        reserved,
+    };
+    // Validate against schema
+    return exports.B110Schema.parse(parsed);
+}