@classytic/labs 0.6.0 → 0.7.0

package/dist/domains/accounting/statement-workshop/model.mjs

@@ -0,0 +1,824 @@
+import { defineLabModel } from "../../../model/define.mjs";
+import { formatMoney } from "../../../model/money.mjs";
+import { isRefusal, refuse } from "../../../model/index.mjs";
+import { z } from "zod";
+import { FINAL_ACCOUNTS_ADJUSTMENT_KINDS, FINAL_ACCOUNTS_HEAD_KINDS, finalAccountsLayout, prepareFinalAccounts } from "@classytic/stage/finance/accounting";
+
+//#region src/domains/accounting/statement-workshop/model.ts
+/**
+* The statement workshop: a trial balance and its year-end adjustments, placed line by line into the vertical final
+* accounts. It is the exam's compulsory statement question (NCTB SSC Accounting, ch10): a trial balance plus three to
+* six adjustments into the detailed income statement, the statement of changes in owner's equity and the statement
+* of financial position (formats.md, "Financial statements (ch10)"). A course that prints two statements drops
+* 'equity' from `statements`, and the owner's equity block moves inside the statement of financial position.
+*
+* The learner takes the trial balance one head at a time, then the adjustments. For each head they tap the statement
+* and then the section it goes in; a right tap lands it in the drawn statement with its amount, a wrong one gives the
+* reason. Every adjustment is entered twice (an accrued expense adds to its expense AND is a current liability), so
+* the learner places both of its effects. Section totals and subtotals (net sales, cost of goods sold, gross profit,
+* net profit, totals) appear once every figure under them is in. Last, "Carry the profit" takes net profit into the
+* owner's equity statement and closing equity into the statement of financial position, whose totals then agree.
+*
+* Every figure, every place and every total is stage's `prepareFinalAccounts`; this model names lines, selects what
+* the learner has placed so far, and words feedback. Every heading and sentence is a prop, so a Bangla lesson passes
+* its own; the lab's own buttons stay English.
+*/
+const HEADING = {
+	income: "Detailed income statement",
+	equity: "Statement of changes in owner's equity",
+	position: "Statement of financial position",
+	particulars: "Particulars",
+	trialBalance: "Trial balance",
+	adjustment: "Adjustment",
+	debit: "Dr",
+	credit: "Cr",
+	add: "Add:",
+	less: "Less:",
+	sales: "Sales",
+	costOfSales: "Cost of goods sold",
+	operatingExpenses: "Operating expenses",
+	otherIncome: "Other income",
+	otherExpenses: "Other expenses",
+	ownersEquity: "Owner's equity",
+	fixedAssets: "Fixed assets",
+	investments: "Long-term investments",
+	currentAssets: "Current assets",
+	longTermLiabilities: "Long-term liabilities",
+	currentLiabilities: "Current liabilities",
+	netSales: "Net sales",
+	totalCostOfSales: "Cost of goods sold",
+	totalOperatingExpenses: "Total operating expenses",
+	totalOtherIncome: "Total other income",
+	totalOtherExpenses: "Total other expenses",
+	grossProfit: "Gross profit",
+	grossLoss: "Gross loss",
+	operatingProfit: "Operating profit",
+	operatingLoss: "Operating loss",
+	netProfit: "Net profit",
+	netLoss: "Net loss",
+	closingEquity: "Owner's equity (closing)",
+	totalFixedAssets: "Total fixed assets",
+	totalInvestments: "Total long-term investments",
+	totalCurrentAssets: "Total current assets",
+	totalAssets: "Total assets",
+	totalLongTermLiabilities: "Total long-term liabilities",
+	totalCurrentLiabilities: "Total current liabilities",
+	totalEquityAndLiabilities: "Total owner's equity and liabilities",
+	ratios: "Ratios",
+	netProfitRatio: "Net profit to net sales",
+	currentRatio: "Current ratio",
+	quickRatio: "Quick ratio"
+};
+const PHRASE = {
+	statementQuestion: "Which statement does it go in?",
+	sectionQuestion: "Which section?",
+	twice: "An adjustment is entered twice: place both of its effects.",
+	firstPlaced: "One effect is in. Where does the other one go?",
+	landed: "In:",
+	accruedExpense: "accrued",
+	accruedExpenseLine: "Accrued {name}",
+	prepaidExpense: "prepaid",
+	prepaidExpenseLine: "Prepaid {name}",
+	accruedIncome: "receivable",
+	accruedIncomeLine: "{name} receivable",
+	incomeInAdvance: "received in advance",
+	incomeInAdvanceLine: "{name} received in advance",
+	depreciation: "depreciation for the year",
+	depreciationLine: "Depreciation: {name}",
+	closingStock: "Closing stock",
+	badDebtsLine: "Bad debts and provision",
+	badDebts: "bad debts written off",
+	badDebtProvision: "provision for bad debts",
+	goodsDrawn: "goods drawn",
+	goodsDrawnLine: "Goods drawn",
+	additionalCapital: "additional capital",
+	additionalCapitalLine: "Additional capital",
+	incomeTaxLine: "Income tax",
+	incomeTaxPayableLine: "Income tax payable",
+	carriedFrom: "from the {statement}",
+	balances: "Total assets equal total owner's equity and liabilities.",
+	whySales: "Sales open the income statement.",
+	whySalesReturns: "Returns come off sales: what is left is net sales.",
+	whyCostOfSales: "Opening stock, purchases and the costs of bringing goods in make the cost of goods sold.",
+	whyPurchaseReturns: "Goods sent back come off purchases, inside the cost of goods sold.",
+	whyOperatingExpenses: "A cost of running the business this period: an operating expense.",
+	whyOtherIncome: "Income from outside the main trade: other income.",
+	whyOtherExpenses: "A cost outside running the business, such as interest: other expenses.",
+	whyOwnersEquity: "It is part of the owner's claim: capital, additions, drawings and the owner's tax.",
+	whyFixedAssets: "Kept for years to run the business: a fixed asset.",
+	whyAccumulatedDepreciation: "Accumulated depreciation comes off its fixed asset.",
+	whyInvestments: "Money put away for the long term: a long-term investment.",
+	whyCurrentAssets: "Cash, or turns into cash within a year: a current asset.",
+	whyOpeningProvision: "The old provision is set against this year's bad-debt charge, among the operating expenses.",
+	whyProvisionKept: "With no bad-debt adjustment, the provision stays a deduction from receivables.",
+	whyLongTermLiabilities: "Owed, but not due within a year: a long-term liability.",
+	whyCurrentLiabilities: "Owed and due within a year: a current liability.",
+	whyClosingStock: "Closing stock comes off the cost of goods sold, and is a current asset.",
+	whyAccruedExpense: "An expense of this period not yet paid: add it to the expense, and show it owed as a current liability.",
+	whyPrepaidExpense: "Paid now for the next period: take it off the expense, and show it as a current asset.",
+	whyAccruedIncome: "Earned this period but not yet received: add it to the income, and show it as a current asset.",
+	whyIncomeInAdvance: "Received now for the next period: take it off the income, and show it as a current liability.",
+	whyDepreciation: "Depreciation is an operating expense, and also comes off the fixed asset.",
+	whyBadDebts: "A bad debt is an operating expense, and also comes off receivables.",
+	whyBadDebtProvision: "The provision is charged with the bad debts, and also comes off receivables.",
+	whyAdditionalCapital: "New capital adds to owner's equity, and the money is a current asset.",
+	whyIncomeTax: "The owner's income tax comes off owner's equity, and is owed as a current liability.",
+	whyGoodsDrawn: "Goods the owner took come off purchases, and are added to drawings."
+};
+const SECTION_HEADING = {
+	sales: "sales",
+	"cost-of-sales": "costOfSales",
+	"operating-expenses": "operatingExpenses",
+	"other-income": "otherIncome",
+	"other-expenses": "otherExpenses",
+	"owners-equity": "ownersEquity",
+	"fixed-assets": "fixedAssets",
+	investments: "investments",
+	"current-assets": "currentAssets",
+	"long-term-liabilities": "longTermLiabilities",
+	"current-liabilities": "currentLiabilities"
+};
+const SECTION_TOTAL = {
+	sales: "netSales",
+	"cost-of-sales": "totalCostOfSales",
+	"operating-expenses": "totalOperatingExpenses",
+	"other-income": "totalOtherIncome",
+	"other-expenses": "totalOtherExpenses",
+	"owners-equity": "closingEquity",
+	"fixed-assets": "totalFixedAssets",
+	investments: "totalInvestments",
+	"current-assets": "totalCurrentAssets",
+	"long-term-liabilities": "totalLongTermLiabilities",
+	"current-liabilities": "totalCurrentLiabilities"
+};
+const SECTION_WHY = {
+	sales: "whySales",
+	"cost-of-sales": "whyCostOfSales",
+	"operating-expenses": "whyOperatingExpenses",
+	"other-income": "whyOtherIncome",
+	"other-expenses": "whyOtherExpenses",
+	"owners-equity": "whyOwnersEquity",
+	"fixed-assets": "whyFixedAssets",
+	investments: "whyInvestments",
+	"current-assets": "whyCurrentAssets",
+	"long-term-liabilities": "whyLongTermLiabilities",
+	"current-liabilities": "whyCurrentLiabilities"
+};
+const ADJUSTMENT_WHY = {
+	"closing-stock": "whyClosingStock",
+	"accrued-expense": "whyAccruedExpense",
+	"prepaid-expense": "whyPrepaidExpense",
+	"accrued-income": "whyAccruedIncome",
+	"income-in-advance": "whyIncomeInAdvance",
+	depreciation: "whyDepreciation",
+	"bad-debts": "whyBadDebts",
+	"bad-debt-provision": "whyBadDebtProvision",
+	"additional-capital": "whyAdditionalCapital",
+	"income-tax": "whyIncomeTax",
+	"goods-drawn": "whyGoodsDrawn"
+};
+const SUBTOTAL_HEADING = {
+	"gross-profit": ["grossProfit", "grossLoss"],
+	"operating-profit": ["operatingProfit", "operatingLoss"],
+	"net-profit": ["netProfit", "netLoss"],
+	"total-assets": ["totalAssets", "totalAssets"],
+	"total-equity-and-liabilities": ["totalEquityAndLiabilities", "totalEquityAndLiabilities"]
+};
+const DEFAULT_HEADS = [
+	{
+		id: "opening-stock",
+		name: "Opening stock",
+		kind: "opening-stock",
+		amount: 6e3
+	},
+	{
+		id: "purchases",
+		name: "Purchases",
+		kind: "purchases",
+		amount: 4e4
+	},
+	{
+		id: "sales",
+		name: "Sales",
+		kind: "sales",
+		amount: 7e4
+	},
+	{
+		id: "sales-returns",
+		name: "Sales returns",
+		kind: "sales-returns",
+		amount: 1e3
+	},
+	{
+		id: "carriage-in",
+		name: "Carriage inwards",
+		kind: "direct-expense",
+		amount: 800
+	},
+	{
+		id: "import-duty",
+		name: "Import duty",
+		kind: "direct-expense",
+		amount: 1200
+	},
+	{
+		id: "salaries",
+		name: "Salaries",
+		kind: "operating-expense",
+		amount: 9e3
+	},
+	{
+		id: "advertising",
+		name: "Advertising",
+		kind: "operating-expense",
+		amount: 2400
+	},
+	{
+		id: "commission",
+		name: "Commission received",
+		kind: "other-income",
+		amount: 1200
+	},
+	{
+		id: "machinery",
+		name: "Machinery",
+		kind: "fixed-asset",
+		amount: 2e4
+	},
+	{
+		id: "machinery-dep",
+		name: "Accumulated depreciation: machinery",
+		kind: "accumulated-depreciation",
+		of: "machinery",
+		amount: 4e3
+	},
+	{
+		id: "receivables",
+		name: "Receivables",
+		kind: "receivables",
+		amount: 8e3
+	},
+	{
+		id: "provision",
+		name: "Provision for bad debts",
+		kind: "bad-debt-provision",
+		amount: 300
+	},
+	{
+		id: "bank",
+		name: "Cash at bank",
+		kind: "current-asset",
+		amount: 6500
+	},
+	{
+		id: "payables",
+		name: "Payables",
+		kind: "current-liability",
+		amount: 5500
+	},
+	{
+		id: "loan",
+		name: "Bank loan (5 years)",
+		kind: "long-term-liability",
+		amount: 5e3
+	},
+	{
+		id: "capital",
+		name: "Capital",
+		kind: "capital",
+		amount: 12900
+	},
+	{
+		id: "drawings",
+		name: "Drawings",
+		kind: "drawings",
+		amount: 4e3
+	}
+];
+const DEFAULT_ADJUSTMENTS = [
+	{
+		id: "stock",
+		kind: "closing-stock",
+		amount: 7e3,
+		text: "Closing stock was counted at $7,000."
+	},
+	{
+		id: "salary-due",
+		kind: "accrued-expense",
+		account: "salaries",
+		amount: 1e3,
+		text: "Salaries of $1,000 for the last month are still unpaid."
+	},
+	{
+		id: "ad-prepaid",
+		kind: "prepaid-expense",
+		account: "advertising",
+		amount: 400,
+		text: "$400 of the advertising paid is for next year."
+	},
+	{
+		id: "commission-due",
+		kind: "accrued-income",
+		account: "commission",
+		amount: 300,
+		text: "Commission of $300 is earned but not yet received."
+	},
+	{
+		id: "dep",
+		kind: "depreciation",
+		account: "machinery",
+		rate: 10,
+		text: "Charge depreciation on machinery at 10% of cost."
+	},
+	{
+		id: "written-off",
+		kind: "bad-debts",
+		amount: 500,
+		text: "Write off $500 of receivables as bad debts."
+	},
+	{
+		id: "new-provision",
+		kind: "bad-debt-provision",
+		rate: 5,
+		text: "Keep a provision for bad debts at 5% of the remaining receivables."
+	}
+];
+const text = (max = 240) => z.string().trim().min(1).max(max);
+const id = z.string().trim().min(1).max(40).regex(/^[a-z0-9-]+$/, "ids are lower-case words joined by hyphens");
+const money = z.number().finite().positive();
+const partial = (keys) => z.object(Object.fromEntries(keys.map((k) => [k, text().optional()])));
+const headSchema = z.object({
+	id,
+	name: text(80),
+	kind: z.enum(FINAL_ACCOUNTS_HEAD_KINDS),
+	amount: money,
+	/** accumulated-depreciation: the fixed asset it is against. */
+	of: id.optional(),
+	why: text().optional()
+});
+const adjustmentSchema = z.object({
+	id,
+	kind: z.enum(FINAL_ACCOUNTS_ADJUSTMENT_KINDS),
+	text: text().optional(),
+	account: id.optional(),
+	/** The expense or income name when the trial balance has no head for it. */
+	name: text(80).optional(),
+	section: z.enum([
+		"cost-of-sales",
+		"operating-expenses",
+		"other-expenses"
+	]).optional(),
+	amount: money.optional(),
+	rate: z.number().finite().positive().max(100).optional(),
+	cost: money.optional(),
+	market: money.optional(),
+	why: text().optional()
+});
+const STATEMENTS = [
+	"income",
+	"equity",
+	"position"
+];
+const statementWorkshopParamsSchema = z.object({
+	trialBalance: z.array(headSchema).min(2).max(30).optional().describe("{ id, name, kind, amount, of? (accumulated-depreciation: the fixed asset's id), why? }, in the order the trial balance lists them. kind: sales | sales-returns | opening-stock | purchases | purchase-returns | direct-expense (carriage inwards, import duty) | operating-expense | other-income | other-expense | capital | additional-capital | drawings | income-tax | fixed-asset | accumulated-depreciation | investment | receivables | bad-debt-provision | current-asset | long-term-liability | current-liability. The debit and credit columns follow from the kind; the debits must equal the credits. Left out: a default trading year."),
+	adjustments: z.array(adjustmentSchema).max(10).optional().describe("{ id, kind, text (the adjustment as the question words it), account?, amount?, rate?, cost?, market?, name?, section?, why? }. kind: closing-stock (amount, or cost and market: the lower) | accrued-expense (account, amount; no account: name and section) | prepaid-expense (account, amount) | accrued-income (account or name, amount) | income-in-advance (account, amount) | depreciation (account, rate: % of cost) | bad-debts (amount written off) | bad-debt-provision (rate: % of receivables left, or amount) | additional-capital (account: the cash or bank it went into, amount) | income-tax (amount payable) | goods-drawn (amount). Left out with the default trial balance: its seven adjustments; with an authored trial balance: none."),
+	statements: z.array(z.enum(STATEMENTS)).min(2).max(3).default([...STATEMENTS]).describe("the statements drawn, in this order: income, equity, position. Leave out 'equity' for a two-statement course: owner's equity then sits in the statement of financial position"),
+	business: text(80).optional().describe("the business, printed over each statement"),
+	period: text(80).optional().describe("the date line of the income and equity statements, e.g. \"For the year ended 31 December 2025\""),
+	asAt: text(80).optional().describe("the date line of the statement of financial position, e.g. \"31 December 2025\""),
+	showRatios: z.boolean().default(false).describe("once the statements are finished, show net profit to net sales, the current ratio and the quick ratio"),
+	headings: partial(Object.keys(HEADING)).default({}).describe("statement, section, total and column names as the book prints them: income, equity, position, particulars, trialBalance, adjustment, debit, credit, add, less, sales, costOfSales, operatingExpenses, otherIncome, otherExpenses, ownersEquity, fixedAssets, investments, currentAssets, longTermLiabilities, currentLiabilities, netSales, totalCostOfSales, grossProfit, grossLoss, operatingProfit, netProfit, netLoss, closingEquity, totalAssets, totalEquityAndLiabilities, …"),
+	phrases: partial(Object.keys(PHRASE)).default({}).describe("questions, line names ({name} is the account) and feedback: statementQuestion, sectionQuestion, twice, accruedExpenseLine, prepaidExpenseLine, depreciationLine, closingStock, badDebtsLine, whyOperatingExpenses, whyAccruedExpense, …"),
+	currency: z.string().min(1).max(6).default("$").describe("printed before amounts; Tk groups in lakhs")
+});
+const capitalize = (v) => v.charAt(0).toUpperCase() + v.slice(1);
+const fill = (template, values) => template.replace(/\{(\w+)\}/g, (all, key) => values[key] ?? all);
+const sectionName = (s, section) => s.headings[SECTION_HEADING[section]] ?? section;
+const statementName = (s, statement) => statement === "income" || statement === "equity" || statement === "position" ? s.headings[statement] : statement;
+/** The item in hand: the first with a place still open. */
+function current(s, st) {
+	return s.items.find((item) => item.placements.some((p) => !st.placed.includes(p.key)));
+}
+function sectionsOf(s, statement) {
+	return s.layout.find((l) => l.statement === statement)?.sections ?? [];
+}
+/** Tap a place for the item in hand: a right place lands one of its open effects; a wrong one is marked. */
+function attempt(s, st, statement, section) {
+	const item = current(s, st);
+	if (!item) return st;
+	if (st.wrong && st.statement === statement && st.section === section) return st;
+	const hit = item.placements.find((p) => !st.placed.includes(p.key) && p.statement === statement && p.section === section);
+	if (hit) return {
+		...st,
+		placed: [...st.placed, hit.key],
+		statement: "",
+		section: "",
+		wrong: false
+	};
+	return {
+		...st,
+		statement,
+		section,
+		wrong: true,
+		misses: {
+			...st.misses,
+			[item.id]: (st.misses[item.id] ?? 0) + 1
+		}
+	};
+}
+function lineName(s, line) {
+	const { phrases: p, headings: h, names } = s;
+	const adj = line.ref !== undefined ? s.adjustments[line.ref] : undefined;
+	const account = adj?.account !== undefined ? names[adj.account] : adj?.name ?? "";
+	const inPosition = line.id.endsWith(":2");
+	switch (line.role) {
+		case "head": return names[line.ref];
+		case "closing-stock": return p.closingStock;
+		case "accrued-expense": return inPosition ? fill(p.accruedExpenseLine, { name: account }) : account;
+		case "prepaid-expense": return fill(p.prepaidExpenseLine, { name: account });
+		case "accrued-income": return inPosition ? fill(p.accruedIncomeLine, { name: account }) : account;
+		case "income-in-advance": return fill(p.incomeInAdvanceLine, { name: account });
+		case "depreciation": return fill(p.depreciationLine, { name: account });
+		case "bad-debts": return p.badDebtsLine;
+		case "additional-capital": return p.additionalCapitalLine;
+		case "income-tax": return inPosition ? p.incomeTaxPayableLine : p.incomeTaxLine;
+		case "goods-drawn": return p.goodsDrawnLine;
+		case "net-profit": return h.netProfit;
+		case "net-loss": return h.netLoss;
+		case "closing-equity": return h.closingEquity;
+	}
+}
+function entryName(s, e) {
+	const p = s.phrases;
+	switch (e.role) {
+		case "base":
+		case "sales-returns":
+		case "purchase-returns":
+		case "accumulated-depreciation":
+		case "opening-provision": return s.names[e.ref] ?? e.ref;
+		case "accrued-expense": return p.accruedExpense;
+		case "prepaid-expense": return p.prepaidExpense;
+		case "accrued-income": return p.accruedIncome;
+		case "income-in-advance": return p.incomeInAdvance;
+		case "depreciation": return p.depreciation;
+		case "bad-debts": return p.badDebts;
+		case "bad-debt-provision": return p.badDebtProvision;
+		case "goods-drawn": return p.goodsDrawn;
+		case "additional-capital": return p.additionalCapital;
+	}
+}
+function headWhy(phrases, head, section) {
+	if (head.why) return head.why;
+	if (head.kind === "sales-returns") return phrases.whySalesReturns;
+	if (head.kind === "purchase-returns") return phrases.whyPurchaseReturns;
+	if (head.kind === "accumulated-depreciation") return phrases.whyAccumulatedDepreciation;
+	if (head.kind === "bad-debt-provision") {
+		return section === "operating-expenses" ? phrases.whyOpeningProvision : phrases.whyProvisionKept;
+	}
+	return phrases[SECTION_WHY[section]];
+}
+/** The statements as far as the learner has placed them: what is in, and every total whose figures are all in. */
+function drawStatements(s, st) {
+	const placed = new Set(st.placed);
+	const last = st.placed.at(-1);
+	const { headings: h } = s;
+	const lineDone = (l) => l.carried ? st.carried : l.entries.every((e) => placed.has(e.source));
+	return s.solution.statements.map((statement) => {
+		const rows = [];
+		const done = new Set();
+		const one = statement.sections.length === 1;
+		for (const section of statement.sections) {
+			const sectionDone = section.lines.every(lineDone);
+			if (sectionDone) done.add(section.id);
+			const solo = section.lines.length === 1 ? section.lines[0] : undefined;
+			const soloPlain = solo !== undefined && solo.entries.length <= 1;
+			if (!one && section.id !== "sales") {
+				const prefix = statement.id === "income" ? `${section.sign < 0 ? h.less : h.add} ` : "";
+				rows.push({
+					key: `${section.id}:heading`,
+					kind: "heading",
+					label: `${prefix}${sectionName(s, section.id)}`,
+					col: 1,
+					less: false,
+					fresh: false,
+					flow: false
+				});
+			}
+			section.lines.forEach((line, index) => {
+				const name = lineName(s, line);
+				const prefix = line.sign < 0 ? `${h.less} ` : section.id === "owners-equity" && index > 0 ? `${h.add} ` : "";
+				if (line.carried) {
+					if (!st.carried) return;
+					rows.push({
+						key: line.id,
+						kind: "carried",
+						label: `${prefix}${name}`,
+						amount: line.amount,
+						col: soloPlain ? 2 : 1,
+						less: line.sign < 0,
+						fresh: false,
+						flow: true,
+						note: fill(s.phrases.carriedFrom, { statement: line.carried === "net-profit" ? h.income : h.equity })
+					});
+					return;
+				}
+				const seen = line.entries.filter((e) => placed.has(e.source));
+				if (seen.length === 0) return;
+				const based = line.entries[0].role === "base";
+				const base = based && placed.has(line.entries[0].source) ? line.entries[0] : undefined;
+				rows.push({
+					key: line.id,
+					kind: "line",
+					label: `${prefix}${name}`,
+					...base ? { amount: base.amount } : {},
+					col: soloPlain ? 2 : 1,
+					less: line.sign < 0 && line.entries.length === 1,
+					fresh: base !== undefined && base.source === last,
+					flow: false
+				});
+				line.entries.forEach((e, i) => {
+					if (based && i === 0 || !placed.has(e.source)) return;
+					const lead = !based && i === 0 ? "" : `${e.sign < 0 ? h.less : h.add} `;
+					rows.push({
+						key: `${line.id}/${e.source}/${e.role}`,
+						kind: "entry",
+						label: lead ? `${lead}${entryName(s, e)}` : capitalize(entryName(s, e)),
+						amount: e.amount,
+						col: 1,
+						less: e.sign < 0,
+						fresh: e.source === last,
+						flow: false
+					});
+				});
+				if (line.entries.length > 1 && lineDone(line) && !(solo && section.lines.length === 1)) {
+					rows.push({
+						key: `${line.id}:net`,
+						kind: "net",
+						label: "",
+						amount: Math.abs(line.amount),
+						col: 1,
+						less: line.sign < 0 || line.amount < 0,
+						fresh: false,
+						flow: false
+					});
+				}
+			});
+			if (sectionDone && !soloPlain) {
+				const equityTotal = section.id === "owners-equity";
+				rows.push({
+					key: `${section.id}:total`,
+					kind: "total",
+					label: h[SECTION_TOTAL[section.id]],
+					amount: Math.abs(section.total),
+					col: 2,
+					less: section.sign < 0 || section.total < 0,
+					fresh: false,
+					flow: equityTotal && statement.id === "equity" && st.carried
+				});
+			}
+			for (const sub of statement.subtotals.filter((t) => t.after === section.id)) {
+				if (!sub.needs.every((n) => done.has(n))) continue;
+				const [profit, loss] = SUBTOTAL_HEADING[sub.id];
+				rows.push({
+					key: `${sub.id}:subtotal`,
+					kind: "subtotal",
+					label: h[sub.amount < 0 ? loss : profit],
+					amount: Math.abs(sub.amount),
+					col: 2,
+					less: sub.amount < 0,
+					fresh: false,
+					flow: sub.id === "net-profit" && st.carried
+				});
+			}
+		}
+		return {
+			id: statement.id,
+			title: h[statement.id],
+			dateLine: statement.id === "position" ? s.asAt : s.period,
+			rows,
+			complete: statement.sections.every((sec) => sec.lines.every(lineDone))
+		};
+	});
+}
+const statementWorkshopModel = defineLabModel({
+	id: "statement-workshop",
+	params: statementWorkshopParamsSchema,
+	resolve(p) {
+		const headings = {
+			...HEADING,
+			...p.headings
+		};
+		const phrases = {
+			...PHRASE,
+			...p.phrases
+		};
+		const heads = p.trialBalance ?? DEFAULT_HEADS.map((h) => headSchema.parse(h));
+		const adjustments = p.adjustments ?? (p.trialBalance ? [] : DEFAULT_ADJUSTMENTS.map((a) => adjustmentSchema.parse(a)));
+		if (new Set(p.statements).size !== p.statements.length) {
+			return refuse("duplicate-statement", "Name each statement once in `statements`.");
+		}
+		if (!p.statements.includes("income") || !p.statements.includes("position")) {
+			return refuse("needs-income-and-position", "`statements` must include 'income' and 'position'; 'equity' is the one a course may leave out.");
+		}
+		for (const a of adjustments) {
+			if ((a.kind === "accrued-expense" || a.kind === "accrued-income") && !a.account && !a.name) {
+				return refuse("needs-name", `"${a.id}": an accrued item the trial balance has no head for needs a name, the line it opens.`);
+			}
+		}
+		const equityStatement = p.statements.includes("equity");
+		const result = prepareFinalAccounts({
+			heads: heads.map((h) => ({
+				id: h.id,
+				kind: h.kind,
+				amount: h.amount,
+				...h.of ? { of: h.of } : {}
+			})),
+			adjustments: adjustments.map((a) => ({
+				id: a.id,
+				kind: a.kind,
+				...a.account !== undefined ? { account: a.account } : {},
+				...a.section !== undefined ? { section: a.section } : {},
+				...a.amount !== undefined ? { amount: a.amount } : {},
+				...a.rate !== undefined ? { rate: a.rate } : {},
+				...a.cost !== undefined ? { cost: a.cost } : {},
+				...a.market !== undefined ? { market: a.market } : {}
+			})),
+			equityStatement
+		});
+		if (isRefusal(result)) return result;
+		const solution = result.value;
+		const names = Object.fromEntries(heads.map((h) => [h.id, h.name]));
+		const byAdjustment = Object.fromEntries(adjustments.map((a) => [a.id, a]));
+		const m = (v) => formatMoney(v, { currency: p.currency });
+		const items = solution.items.map((item) => {
+			if (item.from === "head") {
+				const head = heads.find((h) => h.id === item.id);
+				return {
+					id: item.id,
+					from: "head",
+					name: head.name,
+					text: head.name,
+					amount: item.amount,
+					column: item.column,
+					placements: item.placements,
+					why: headWhy(phrases, head, item.placements[0].section)
+				};
+			}
+			const a = byAdjustment[item.id];
+			const about = a.account !== undefined ? names[a.account] : a.name;
+			const named = { name: about ?? item.id };
+			const NAME = {
+				"closing-stock": phrases.closingStock,
+				"accrued-expense": fill(phrases.accruedExpenseLine, named),
+				"prepaid-expense": fill(phrases.prepaidExpenseLine, named),
+				"accrued-income": fill(phrases.accruedIncomeLine, named),
+				"income-in-advance": fill(phrases.incomeInAdvanceLine, named),
+				depreciation: fill(phrases.depreciationLine, named),
+				"bad-debts": capitalize(phrases.badDebts),
+				"bad-debt-provision": capitalize(phrases.badDebtProvision),
+				"additional-capital": phrases.additionalCapitalLine,
+				"income-tax": phrases.incomeTaxLine,
+				"goods-drawn": phrases.goodsDrawnLine
+			};
+			const name = NAME[a.kind];
+			return {
+				id: item.id,
+				from: "adjustment",
+				name,
+				text: a.text ?? `${name}: ${m(item.amount)}`,
+				amount: item.amount,
+				placements: item.placements,
+				why: a.why ?? phrases[ADJUSTMENT_WHY[a.kind]]
+			};
+		});
+		for (const a of adjustments) names[a.id] = items.find((i) => i.id === a.id).name;
+		return {
+			items,
+			solution,
+			layout: finalAccountsLayout(equityStatement),
+			statements: solution.statements.map((x) => x.id),
+			names,
+			adjustments: byAdjustment,
+			business: p.business,
+			period: p.period ?? "",
+			asAt: p.asAt ?? "",
+			showRatios: p.showRatios,
+			currency: p.currency,
+			headings,
+			phrases,
+			keys: items.flatMap((i) => i.placements.map((x) => x.key))
+		};
+	},
+	initial: () => ({
+		placed: [],
+		statement: "",
+		section: "",
+		wrong: false,
+		misses: {},
+		carried: false
+	}),
+	controls: (c) => ({
+		statement: c.choice({
+			unset: true,
+			label: (s) => s.phrases.statementQuestion,
+			when: (s, st) => current(s, st) !== undefined,
+			options: (s) => s.statements.map((v) => ({
+				value: v,
+				label: statementName(s, v)
+			})),
+			get: (st) => st.statement,
+			set: (st, value, s) => {
+				const sections = sectionsOf(s, value);
+				if (sections.length === 1) return attempt(s, st, value, sections[0]);
+				return {
+					...st,
+					statement: value,
+					section: "",
+					wrong: false
+				};
+			}
+		}),
+		section: c.choice({
+			unset: true,
+			label: (s) => s.phrases.sectionQuestion,
+			when: (s, st) => current(s, st) !== undefined && sectionsOf(s, st.statement).length > 1,
+			options: (s, st) => sectionsOf(s, st.statement).map((v) => ({
+				value: v,
+				label: sectionName(s, v)
+			})),
+			get: (st) => st.section,
+			set: (st, value, s) => attempt(s, st, st.statement, value)
+		}),
+		carry: c.action({
+			label: "Carry the profit through",
+			when: (s, st) => current(s, st) === undefined,
+			enabled: (_s, st) => !st.carried,
+			run: (s, st) => current(s, st) === undefined ? {
+				...st,
+				carried: true
+			} : st
+		})
+	}),
+	read(s, st) {
+		const item = current(s, st);
+		const open = item ? item.placements.filter((p) => !st.placed.includes(p.key)) : [];
+		const landedCount = item ? item.placements.length - open.length : 0;
+		const statementMark = !item || !st.wrong ? "pending" : st.statement ? open.some((p) => p.statement === st.statement) ? "right" : "wrong" : "pending";
+		const sectionMark = item && st.wrong && st.section ? "wrong" : "pending";
+		const lastKey = st.placed.at(-1);
+		const lastItem = lastKey ? s.items.find((i) => i.placements.some((p) => p.key === lastKey)) : undefined;
+		const lastPlace = lastItem?.placements.find((p) => p.key === lastKey);
+		const placed = item === undefined;
+		const balanced = placed && st.carried && s.solution.balances;
+		const ratios = s.showRatios && balanced ? s.solution.ratios : undefined;
+		const rightFirst = s.items.filter((i) => (st.misses[i.id] ?? 0) === 0).length;
+		return {
+			item,
+			index: item ? s.items.indexOf(item) : s.items.length,
+			count: s.items.length,
+			landedCount,
+			statementMark,
+			sectionMark,
+			reason: item && st.wrong ? item.why : undefined,
+			landed: lastItem && lastPlace ? {
+				name: lastItem.name,
+				place: `${statementName(s, lastPlace.statement)} · ${sectionName(s, lastPlace.section)}`,
+				key: lastKey
+			} : undefined,
+			statements: drawStatements(s, st),
+			placedCount: st.placed.length,
+			total: s.keys.length,
+			placed,
+			carried: st.carried,
+			balanced,
+			ratios,
+			rightFirst
+		};
+	},
+	goals: {
+		placed: (r) => r.placed,
+		balanced: (r) => r.balanced
+	},
+	witness: (s) => ({
+		placed: [...s.keys],
+		statement: "",
+		section: "",
+		wrong: false,
+		misses: {},
+		carried: true
+	}),
+	describe: (s, st, r) => {
+		const m = (v) => formatMoney(v, { currency: s.currency });
+		if (r.item) {
+			const where = `${r.index + 1} of ${r.count}.`;
+			const what = r.item.from === "head" ? `${s.headings.trialBalance}: ${r.item.name}, ${m(r.item.amount)}.` : `${s.headings.adjustment}: ${r.item.text} ${r.landedCount === 1 ? s.phrases.firstPlaced : s.phrases.twice}`;
+			return r.reason ? `${where} ${what} Not there: ${r.reason}` : `${where} ${what}`;
+		}
+		const v = s.solution.values;
+		if (!st.carried) return `Everything is placed. ${s.headings.netProfit}: ${m(v.netProfit)}. Carry the profit through.`;
+		return `${s.headings.netProfit} ${m(v.netProfit)}; ${s.headings.closingEquity} ${m(v.closingEquity)}; ${s.headings.totalAssets} ${m(v.totalAssets)} = ${s.headings.totalEquityAndLiabilities} ${m(v.totalEquityAndLiabilities)}.`;
+	}
+});
+
+//#endregion
+export { sectionName, statementName, statementWorkshopModel, statementWorkshopParamsSchema };