@book.dev/sdk 3.5.0 → 3.6.0

package/dist/ledgerBeancountFixture.js

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+/**
+ * Deterministic fixture books for the Beancount reference harness (LGR-13).
+ *
+ * The parity/bean-check gate needs a 500-transaction book; committing the
+ * serialized fixture would be megabytes of noise, so the GENERATOR is the
+ * artifact: seeded, pure, no clock — every call reproduces the identical book,
+ * so the exported journal is byte-identical across machines and runs (which is
+ * itself asserted by the byte-stability tests).
+ *
+ * Two books:
+ *  - {@link buildBeancountMiniBook} — small and hostile: names that need
+ *    mangling (spaces, unicode, lowercase, a bare-root name, a mangling
+ *    collision), quote/backslash/newline text, a reversal pair, evidence,
+ *    a closed period with its closing entry, and a draft (which must NOT
+ *    export);
+ *  - {@link buildBeancountParityBook} — exactly 500 reported (posted + void)
+ *    transactions across two currencies, with reversal pairs, a closed period
+ *    (closing entry + balance assertions), a reopened period (void closing
+ *    entry + reversal), evidence, and drafts.
+ *
+ * Exported from the SDK because three consumers must share ONE book: the sdk
+ * unit tests, the ui parity gate (which runs the plugin's LGR-8 fold through
+ * the real loader), and the CI bean-check job.
+ */
+import { sumAmounts } from './money';
+/** mulberry32 — tiny deterministic PRNG; good enough to spread fixture data. */
+function mulberry32(seed) {
+    let a = seed >>> 0;
+    return () => {
+        a = (a + 0x6d2b79f5) >>> 0;
+        let t = a;
+        t = Math.imul(t ^ (t >>> 15), t | 1);
+        t ^= t + Math.imul(t ^ (t >>> 7), t | 61);
+        return ((t ^ (t >>> 14)) >>> 0) / 4294967296;
+    };
+}
+/** `base + days`, as ISO `YYYY-MM-DD` (UTC). */
+function isoDay(base, days) {
+    const d = new Date(`${base}T00:00:00Z`);
+    d.setUTCDate(d.getUTCDate() + days);
+    return d.toISOString().slice(0, 10);
+}
+/** A stable fake row timestamp — index-ordered so creation order is total. */
+function stamp(index) {
+    return new Date(Date.UTC(2026, 0, 1, 0, 0, 0) + index * 1000).toISOString();
+}
+/** Book assembler: sequential ids/entry numbers, balanced-by-construction. */
+class BookBuilder {
+    constructor() {
+        this.accounts = [];
+        this.transactions = [];
+        this.periods = [];
+        this.seq = 0;
+    }
+    account(name, type, currency = 'USD') {
+        this.seq += 1;
+        const account = {
+            id: `fx-a-${String(this.accounts.length + 1).padStart(2, '0')}`,
+            name,
+            type,
+            status: 'open',
+            currency,
+            evidenceRequired: false,
+            createdAt: stamp(this.seq),
+            updatedAt: stamp(this.seq),
+        };
+        this.accounts.push(account);
+        return account;
+    }
+    tx(spec) {
+        this.seq += 1;
+        const state = spec.state ?? 'posted';
+        const id = `fx-t-${String(this.transactions.length + 1).padStart(4, '0')}`;
+        const postings = spec.postings.map((p, i) => ({
+            id: `${id}-p${i + 1}`,
+            transactionId: id,
+            accountId: p.accountId,
+            amountMinor: p.amountMinor,
+            cleared: p.cleared ?? 'pending',
+            reconciliationId: null,
+            memo: p.memo ?? null,
+        }));
+        const drift = sumAmounts(postings.map((p) => p.amountMinor));
+        if (state !== 'draft' && drift !== 0) {
+            throw new Error(`fixture bug: transaction ${id} is out of balance by ${drift} minor units`);
+        }
+        const entryNo = state === 'draft' ? null : this.transactions.filter((t) => t.entryNo != null).length + 1;
+        const tx = {
+            id,
+            date: spec.date,
+            description: spec.description,
+            state,
+            postedAt: state === 'draft' ? null : stamp(this.seq),
+            postedBy: state === 'draft' ? null : 'https://fixture.book.pub#keeper',
+            reverses: spec.reverses ?? null,
+            entryNo,
+            kind: spec.kind ?? null,
+            evidence: spec.evidence ?? [],
+            postings,
+            createdAt: stamp(this.seq),
+            updatedAt: stamp(this.seq),
+        };
+        this.transactions.push(tx);
+        return tx;
+    }
+    /**
+     * Reverse a posted transaction the way the store does: the original flips to
+     * `void`, and a reversal posts with every leg negated and `reverses` set.
+     */
+    reverse(original, date) {
+        original.state = 'void';
+        return this.tx({
+            date,
+            description: `Reversal of ${original.description}`,
+            postings: original.postings.map((p) => ({ accountId: p.accountId, amountMinor: -p.amountMinor })),
+            reverses: original.id,
+        });
+    }
+    /**
+     * Close `[start, end]` the way the store does: sweep every income-statement
+     * account's reported balance as of `end` into retained earnings via a
+     * `closing` entry dated `end`, and record the period. Returns the entry
+     * (`null` when nothing needed sweeping).
+     */
+    closePeriod(start, end, retainedEarnings, incomeStatementAccounts) {
+        const legs = [];
+        for (const account of incomeStatementAccounts) {
+            const amounts = [];
+            for (const t of this.transactions) {
+                if (t.state === 'draft' || t.date > end)
+                    continue;
+                for (const p of t.postings)
+                    if (p.accountId === account.id)
+                        amounts.push(p.amountMinor);
+            }
+            const balance = sumAmounts(amounts);
+            if (balance !== 0)
+                legs.push({ accountId: account.id, amountMinor: -balance });
+        }
+        const sweep = sumAmounts(legs.map((l) => l.amountMinor));
+        let closingEntry = null;
+        if (legs.length > 0) {
+            closingEntry = this.tx({
+                date: end,
+                description: `Closing entry ${start} .. ${end}`,
+                postings: [...legs, { accountId: retainedEarnings.id, amountMinor: -sweep }],
+                kind: 'closing',
+            });
+        }
+        this.seq += 1;
+        const period = {
+            id: `fx-per-${String(this.periods.length + 1).padStart(2, '0')}`,
+            start,
+            end,
+            status: 'closed',
+            closingEntryId: closingEntry?.id ?? null,
+            reopenEntryId: null,
+            closedAt: stamp(this.seq),
+            closedBy: 'https://fixture.book.pub#keeper',
+            reopenedAt: null,
+            reopenedBy: null,
+        };
+        this.periods.push(period);
+        return { period, closingEntry };
+    }
+    /** Reopen a closed period the way the store does: reversal voids the
+     *  closing entry; the record flips to `reopened` (range unlocked, no
+     *  balance assertions emitted for it). */
+    reopenPeriod(period, date) {
+        let reversal = null;
+        if (period.closingEntryId !== null) {
+            const original = this.transactions.find((t) => t.id === period.closingEntryId);
+            if (original)
+                reversal = this.reverse(original, date);
+        }
+        this.seq += 1;
+        period.status = 'reopened';
+        period.reopenEntryId = reversal?.id ?? null;
+        period.reopenedAt = stamp(this.seq);
+        period.reopenedBy = 'https://fixture.book.pub#keeper';
+    }
+    book() {
+        return { accounts: this.accounts, transactions: this.transactions, periods: this.periods };
+    }
+}
+/**
+ * The small hostile book: mangling edge cases, hostile text, a reversal pair,
+ * evidence, a closed period, and a draft that must not export.
+ */
+export function buildBeancountMiniBook() {
+    const b = new BookBuilder();
+    const bank = b.account('Assets:Bank:Checking', 'asset');
+    const bare = b.account('Assets', 'asset'); // bare root → Assets:Assets
+    const card = b.account('Liabilities:CreditCard', 'liability');
+    const opening = b.account('Equity:OpeningBalances', 'equity');
+    const retained = b.account('Equity:RetainedEarnings', 'equity');
+    const sales = b.account('Revenue:Sales', 'revenue'); // root remap → Income:Revenue:Sales
+    const fees = b.account('Expenses:Bank Fees', 'expense'); // space → Expenses:Bank-Fees
+    const feesClash = b.account('Expenses:Bank-Fees', 'expense'); // collision → …-2
+    const cafe = b.account('Expenses:café & misc.', 'expense'); // unicode/punct mangle
+    const lower = b.account('misc:stuff', 'expense'); // lowercase components
+    b.tx({
+        date: '2026-01-01',
+        description: 'Opening balance',
+        postings: [
+            { accountId: bank.id, amountMinor: 500000, cleared: 'cleared' },
+            { accountId: opening.id, amountMinor: -500000 },
+        ],
+    });
+    b.tx({
+        date: '2026-01-05',
+        description: 'He said "hi" \\ and \n typed =SUM(A1)',
+        postings: [
+            { accountId: bank.id, amountMinor: 123456, memo: 'gross "wages" \\ note' },
+            { accountId: sales.id, amountMinor: -123456 },
+        ],
+        evidence: [{ filename: 'invoice-1.pdf', sha256: 'a'.repeat(64), size: 1234 }],
+    });
+    const fee = b.tx({
+        date: '2026-01-07',
+        description: 'Wire fee (typo)',
+        postings: [
+            { accountId: fees.id, amountMinor: 2500 },
+            { accountId: bank.id, amountMinor: -2500 },
+        ],
+    });
+    b.reverse(fee, '2026-01-08');
+    b.tx({
+        date: '2026-01-09',
+        description: 'Wire fee',
+        postings: [
+            { accountId: feesClash.id, amountMinor: 2500 },
+            { accountId: bank.id, amountMinor: -2500, cleared: 'cleared' },
+        ],
+    });
+    b.tx({
+        date: '2026-01-15',
+        description: 'Coffee + sundries on the card',
+        postings: [
+            { accountId: cafe.id, amountMinor: 1800, memo: 'espresso' },
+            { accountId: lower.id, amountMinor: 700 },
+            { accountId: card.id, amountMinor: -2500 },
+        ],
+    });
+    b.closePeriod('2026-01-01', '2026-01-31', retained, [sales, fees, feesClash, cafe, lower]);
+    b.tx({
+        date: '2026-02-02',
+        description: 'A lingering draft (must not export)',
+        postings: [
+            { accountId: bank.id, amountMinor: 1 },
+            { accountId: bare.id, amountMinor: 1 },
+        ],
+        state: 'draft',
+    });
+    return b.book();
+}
+/** How many reported (posted + void) transactions the parity book carries. */
+export const BEANCOUNT_PARITY_TX_COUNT = 500;
+/**
+ * The 500-transaction parity book: two currencies, reversal pairs, one closed
+ * period (with closing entry — its balance assertions gate the close in
+ * bean-check), one reopened period, evidence, drafts.
+ */
+export function buildBeancountParityBook() {
+    const rnd = mulberry32(0x1ed6e12);
+    const b = new BookBuilder();
+    const bank = b.account('Assets:Bank:Checking', 'asset');
+    const cash = b.account('Assets:Cash', 'asset');
+    const savings = b.account('Assets:Savings', 'asset', 'EUR');
+    const card = b.account('Liabilities:CreditCard', 'liability');
+    const opening = b.account('Equity:OpeningBalances', 'equity');
+    const retained = b.account('Equity:RetainedEarnings', 'equity');
+    const revenue = b.account('Income:Revenue', 'revenue');
+    const sales = b.account('Revenue:Sales', 'revenue');
+    const interest = b.account('Income:Interest', 'revenue', 'EUR');
+    const fees = b.account('Expenses:Bank Fees', 'expense');
+    const hosting = b.account('Expenses:Hosting', 'expense');
+    const office = b.account('Expenses:Office', 'expense');
+    const dormant = b.account('Assets:Escrow', 'asset'); // zero postings — open only
+    void dormant;
+    const amount = () => 1 + Math.floor(rnd() * 99999);
+    const cleared = () => (rnd() < 0.3 ? 'cleared' : 'pending');
+    b.tx({
+        date: '2024-01-01',
+        description: 'Opening balance',
+        postings: [
+            { accountId: bank.id, amountMinor: 2000000, cleared: 'cleared' },
+            { accountId: opening.id, amountMinor: -2000000 },
+        ],
+    });
+    // 487 randomized entries. Everything up to 2025-01-31 stays USD-only so both
+    // period closes sweep a single currency (the store's closing entry is
+    // uniform-currency — a mixed book could not close these ranges at all); the
+    // EUR pair trades from February 2025 only.
+    const reversalCandidates = [];
+    for (let i = 0; i < 487; i += 1) {
+        const day = Math.floor(rnd() * 540); // 2024-01-01 .. 2025-06-23
+        const date = isoDay('2024-01-01', day);
+        const inEur = date >= '2025-02-01' && rnd() < 0.15;
+        let tx;
+        if (inEur) {
+            const a = amount();
+            tx = b.tx({
+                date,
+                description: `Interest accrual #${i + 1}`,
+                postings: [
+                    { accountId: savings.id, amountMinor: a, cleared: cleared() },
+                    { accountId: interest.id, amountMinor: -a },
+                ],
+            });
+        }
+        else if (rnd() < 0.45) {
+            const a = amount();
+            const into = rnd() < 0.7 ? bank : cash;
+            const from = rnd() < 0.6 ? revenue : sales;
+            tx = b.tx({
+                date,
+                description: `Sale #${i + 1} "receipt"`,
+                postings: [
+                    { accountId: into.id, amountMinor: a, cleared: cleared() },
+                    { accountId: from.id, amountMinor: -a, memo: rnd() < 0.2 ? `order \\ ${i}` : undefined },
+                ],
+                evidence: rnd() < 0.05 ? [{ filename: `receipt-${i}.pdf`, sha256: `${i.toString(16)}`.padStart(64, '0'), size: 100 + i }] : undefined,
+            });
+        }
+        else if (rnd() < 0.5) {
+            const a = amount();
+            const b1 = amount();
+            const spend = rnd() < 0.5 ? hosting : office;
+            tx = b.tx({
+                date,
+                description: `Vendor bill #${i + 1}`,
+                postings: [
+                    { accountId: spend.id, amountMinor: a, memo: rnd() < 0.15 ? `line "one" #${i}` : undefined },
+                    { accountId: fees.id, amountMinor: b1 },
+                    { accountId: (rnd() < 0.5 ? bank : card).id, amountMinor: -(a + b1), cleared: cleared() },
+                ],
+            });
+        }
+        else {
+            const a = amount();
+            tx = b.tx({
+                date,
+                description: `Card payment #${i + 1}`,
+                postings: [
+                    { accountId: card.id, amountMinor: a },
+                    { accountId: bank.id, amountMinor: -a, cleared: cleared() },
+                ],
+            });
+        }
+        if (reversalCandidates.length < 5 && rnd() < 0.03)
+            reversalCandidates.push(tx);
+    }
+    // 5 reversal pairs (original flips void; reversal posts) — 10 of the 500.
+    for (const original of reversalCandidates) {
+        b.reverse(original, isoDay(original.date, 3) <= '2025-06-30' ? isoDay(original.date, 3) : original.date);
+    }
+    // A guaranteed January-2025 sale, so the Jan-2025 close below always has an
+    // income balance to sweep (its closing entry + reversal are counted on).
+    b.tx({
+        date: '2025-01-15',
+        description: 'January retainer',
+        postings: [
+            { accountId: bank.id, amountMinor: 150000, cleared: 'cleared' },
+            { accountId: revenue.id, amountMinor: -150000 },
+        ],
+    });
+    // Top up to exactly 497 reported: the 2024 closing entry (498), the Jan-2025
+    // closing entry (499) and the reopen's reversal (500) complete the book.
+    while (b.transactions.filter((t) => t.entryNo != null).length < BEANCOUNT_PARITY_TX_COUNT - 3) {
+        const a = amount();
+        b.tx({
+            date: isoDay('2025-06-24', b.transactions.length % 6),
+            description: `Top-up entry ${b.transactions.length}`,
+            postings: [
+                { accountId: office.id, amountMinor: a },
+                { accountId: bank.id, amountMinor: -a },
+            ],
+        });
+    }
+    // Close 2024 (USD-only activity ⇒ uniform-currency sweep).
+    const incomeStatement = [revenue, sales, interest, fees, hosting, office];
+    b.closePeriod('2024-01-01', '2024-12-31', retained, incomeStatement);
+    // Close and REOPEN January 2025: the closing entry flips void and its
+    // reversal posts — a reopened period must emit NO balance assertions while
+    // both halves of the voided close still export.
+    const jan = b.closePeriod('2025-01-01', '2025-01-31', retained, incomeStatement);
+    if (jan.closingEntry === null)
+        throw new Error('fixture bug: the Jan-2025 close swept nothing');
+    b.reopenPeriod(jan.period, '2025-02-03');
+    // Drafts never export (two of them, one empty-ish).
+    b.tx({ date: '2025-06-30', description: 'draft: pending vendor bill', postings: [{ accountId: office.id, amountMinor: 4200 }, { accountId: bank.id, amountMinor: -4200 }], state: 'draft' });
+    b.tx({ date: '2025-07-01', description: 'draft: notes only', postings: [], state: 'draft' });
+    const reported = b.transactions.filter((t) => t.entryNo != null).length;
+    if (reported !== BEANCOUNT_PARITY_TX_COUNT) {
+        throw new Error(`fixture bug: parity book carries ${reported} reported transactions, expected ${BEANCOUNT_PARITY_TX_COUNT}`);
+    }
+    return b.book();
+}
+/** Postings carried by {@link buildLedgerBenchBook} with default arguments. */
+export const LEDGER_BENCH_POSTING_COUNT = 10000;
+/**
+ * The LGR-15 benchmark book: `txCount` posted transactions of `legsPerTx`
+ * postings each (defaults: 1000 × 10 = {@link LEDGER_BENCH_POSTING_COUNT}
+ * postings). Seeded/deterministic like the parity book — the GENERATOR is the
+ * committed artifact, never the serialized data.
+ *
+ * Shape rationale: the trial-balance benchmark reads the book through
+ * `listTransactions`, whose hard cap is `LEDGER_MAX_TRANSACTION_LIMIT` (1000)
+ * — so the 10k postings ride on exactly 1000 transactions, which keeps the
+ * benchmarked read the SAME single-page read the report block performs on a
+ * real book. Single currency, no drafts/periods/evidence: the benchmark
+ * measures the arithmetic + read path, not fixture variety (the parity book
+ * covers variety).
+ */
+export function buildLedgerBenchBook(txCount = 1000, legsPerTx = 10) {
+    if (legsPerTx < 2)
+        throw new Error('a journal entry needs at least 2 postings');
+    const rnd = mulberry32(0x1ed6e15);
+    const b = new BookBuilder();
+    const bank = b.account('Assets:Bank:Checking', 'asset');
+    const cash = b.account('Assets:Cash', 'asset');
+    const card = b.account('Liabilities:CreditCard', 'liability');
+    const opening = b.account('Equity:OpeningBalances', 'equity');
+    const retained = b.account('Equity:RetainedEarnings', 'equity');
+    const revenue = b.account('Income:Revenue', 'revenue');
+    const sales = b.account('Revenue:Sales', 'revenue');
+    const fees = b.account('Expenses:Bank Fees', 'expense');
+    const hosting = b.account('Expenses:Hosting', 'expense');
+    const office = b.account('Expenses:Office', 'expense');
+    void retained; // present so period closes stay possible on a seeded copy
+    const spread = [cash, card, opening, revenue, sales, fees, hosting, office];
+    for (let i = 0; i < txCount; i += 1) {
+        const date = isoDay('2025-01-01', Math.floor(rnd() * 180));
+        // legsPerTx - 1 random legs + one bank leg balancing the entry to zero.
+        const legs = [];
+        let sum = 0;
+        for (let leg = 0; leg < legsPerTx - 1; leg += 1) {
+            const amount = 1 + Math.floor(rnd() * 99999);
+            const signed = rnd() < 0.5 ? amount : -amount;
+            legs.push({ accountId: spread[Math.floor(rnd() * spread.length)].id, amountMinor: signed });
+            sum += signed;
+        }
+        if (sum === 0) {
+            // A zero balancing leg would be a degenerate posting — nudge the first leg
+            // by one minor unit so the bank leg is nonzero and the entry stays zero-sum.
+            legs[0] = { ...legs[0], amountMinor: legs[0].amountMinor + 1 };
+            sum += 1;
+        }
+        legs.push({ accountId: bank.id, amountMinor: -sum });
+        b.tx({ date, description: `Bench entry #${i + 1}`, postings: legs });
+    }
+    const postings = b.transactions.reduce((n, t) => n + t.postings.length, 0);
+    if (postings !== txCount * legsPerTx) {
+        throw new Error(`fixture bug: bench book carries ${postings} postings, expected ${txCount * legsPerTx}`);
+    }
+    return b.book();
+}
+//# sourceMappingURL=ledgerBeancountFixture.js.map

package/dist/ledgerBeancountFixture.js.map

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package/dist/ledgerCsv.d.ts

@@ -0,0 +1,76 @@
+/**
+ * Canonical postings CSV (LGR-7): the ledger's insurance export.
+ *
+ * A book must always be able to LEAVE the app in a canonical, tool-agnostic
+ * form. This module is a PURE function from ledger entities to CSV bytes —
+ * no I/O, no clock, no locale — with the hard guarantee that the SAME DATA
+ * always produces IDENTICAL BYTES:
+ *
+ *  - one row per posting, long form (a transaction with N postings emits N rows);
+ *  - deterministic ordering: transactions by (entry_no ascending, drafts —
+ *    which have no entry number — after all numbered entries by createdAt then
+ *    id), postings in creation order within their transaction;
+ *  - RFC-4180 quoting (fields containing `"` `,` CR or LF are quoted, inner
+ *    quotes doubled), LF line endings, UTF-8 with NO BOM, trailing newline;
+ *  - amounts appear twice: `amount_minor` (the raw signed integer of minor
+ *    units — the authoritative value) and `amount_formatted` (the locale-pinned
+ *    {@link formatAmount} display string, e.g. `$1,234.56`);
+ *  - output depends only on FIELD VALUES, never on object key order.
+ */
+import type { LedgerAccount, LedgerTransaction } from './ledger';
+/**
+ * The canonical column set, in order.
+ *
+ * | column            | content                                                            |
+ * |-------------------|--------------------------------------------------------------------|
+ * | entry_no          | server-assigned monotonic entry number; empty for drafts           |
+ * | transaction_id    | transaction row id (UUID)                                          |
+ * | date              | transaction ISO date (`YYYY-MM-DD`)                                |
+ * | description       | transaction description (free text — see the apostrophe note)      |
+ * | state             | `draft` / `posted` / `void`                                        |
+ * | posting_id        | posting row id (UUID)                                              |
+ * | account_name      | hierarchical account name (`Assets:Bank:Checking`)                 |
+ * | account_type      | `asset` / `liability` / `equity` / `revenue` / `expense`           |
+ * | amount_minor      | signed integer minor units (authoritative; ALWAYS verbatim)        |
+ * | amount_formatted  | {@link formatAmount} display string; EMPTY if the amount is corrupt |
+ * | currency          | the account's ISO-4217-shaped code                                 |
+ * | cleared           | `pending` / `cleared` / `reconciled`                               |
+ * | reconciliation_id | reconciliation row id, empty when none                             |
+ * | reverses          | id of the transaction this entry reverses, empty when none         |
+ * | posted_at         | ISO timestamp stamped at post time, empty for drafts               |
+ * | posted_by         | principal subject that posted, empty for drafts                    |
+ * | evidence_sha256s  | semicolon-joined SHA-256 hashes of attached evidence               |
+ * | memo              | the POSTING's own free-text note (LGR-16); empty when none        |
+ *
+ * **Adding a column.** `memo` was APPENDED (LGR-16), never inserted: this list
+ * is a documented contract, and a consumer that reads columns POSITIONALLY —
+ * the spreadsheet formula somebody wrote against `I2`, the awk one-liner in a
+ * runbook — keeps working across the change iff existing columns do not move.
+ * Every future column belongs at the end for the same reason.
+ *
+ * **Free-text columns and the leading apostrophe.** `description`, `memo`,
+ * `account_name` and `posted_by` carry text a ledger writer authored, so a
+ * value that would open as a spreadsheet FORMULA (leading `=` `+` `-` `@`, tab
+ * or CR) is emitted with a single leading apostrophe — the universal
+ * "treat this as text" marker. A value that ALREADY begins with `'` is prefixed
+ * too, which is what makes the escape INJECTIVE: a RE-IMPORTER strips ONE
+ * leading `'` from exactly these four columns and recovers the original value
+ * exactly, whether it was a formula lead-in or a genuine apostrophe. No other
+ * column is ever prefixed (notably `amount_minor`, whose negatives legitimately
+ * start with `-`), so machine columns round-trip byte-exactly.
+ */
+export declare const LEDGER_CSV_COLUMNS: readonly ["entry_no", "transaction_id", "date", "description", "state", "posting_id", "account_name", "account_type", "amount_minor", "amount_formatted", "currency", "cleared", "reconciliation_id", "reverses", "posted_at", "posted_by", "evidence_sha256s", "memo"];
+/**
+ * Build the canonical postings CSV from the full account list and the full
+ * transaction list (with postings). Pure and deterministic — see module doc.
+ *
+ * Ordering: numbered entries (posted/void) ascend by `entryNo`; drafts (no
+ * entry number) follow, ordered by (`createdAt`, `id`). Postings keep the
+ * creation order their transaction carries. A posting whose account does not
+ * resolve (should never happen — the verifier flags it) emits empty
+ * account_name/account_type/currency and a currency-less formatted amount
+ * rather than throwing, and an unformattable (raw-corrupted) amount emits an
+ * empty `amount_formatted` while `amount_minor` keeps the stored value
+ * verbatim — the insurance export always leaves the building.
+ */
+export declare function buildLedgerPostingsCsv(accounts: readonly LedgerAccount[], transactions: readonly LedgerTransaction[]): string;