@classytic/ledger-bd 0.2.1 → 0.2.2

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
Files changed (4) hide show
  1. package/CHANGELOG.md +45 -0
  2. package/dist/index.d.mts +101 -1
  3. package/dist/index.mjs +960 -428
  4. package/package.json +5 -2
package/dist/index.mjs CHANGED
@@ -110,6 +110,60 @@ const CURRENT_ASSETS = [
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  isTotal: false,
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  cashFlowCategory: null
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  },
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+ {
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+ code: "1123",
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+ name: "POS Cash Drawer / Float",
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+ category: A$2,
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+ description: "Per-register till float and start-of-shift opening cash. Each POS drawer has its own balance reconciled at shift close.",
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+ parentCode: "Current Assets",
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+ isTotal: false,
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+ cashFlowCategory: null
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+ },
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+ {
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+ code: "1124",
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+ name: "Cash Over / Short (POS)",
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+ category: A$2,
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+ description: "Daily reconciliation variance between counted cash and POS expected. Cleared to 6711 / 4314 on shift close.",
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+ parentCode: "Current Assets",
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+ isTotal: false,
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+ cashFlowCategory: "Operating"
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+ },
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+ {
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+ code: "1125",
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+ name: "Payment Gateway Clearing",
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+ category: A$2,
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+ description: "Sales captured by payment gateway (SSLCommerz, AamarPay, ShurjoPay, Stripe) awaiting bank settlement. Sub-accounts per provider as needed.",
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+ parentCode: "Current Assets",
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+ isTotal: false,
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+ cashFlowCategory: null
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+ },
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+ {
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+ code: "1126",
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+ name: "Mobile Money Merchant Clearing",
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+ category: A$2,
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+ description: "Merchant-side balance with bKash / Nagad / Rocket awaiting payout to bank. Distinct from 1118 which is consumer wallet balance.",
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+ parentCode: "Current Assets",
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+ isTotal: false,
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+ cashFlowCategory: null
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+ },
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+ {
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+ code: "1127",
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+ name: "COD Clearing — Courier Held",
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+ category: A$2,
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+ description: "Cash-on-delivery proceeds collected by courier (Pathao, Sundarban, RedX) awaiting remittance, net of COD commission.",
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+ parentCode: "Current Assets",
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+ isTotal: false,
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+ cashFlowCategory: null
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+ },
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+ {
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+ code: "1128",
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+ name: "Driver / Rider COD Float",
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+ category: A$2,
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+ description: "Cash collected by individual riders/drivers awaiting hub deposit. Operationally distinct from 1127 (courier-company-held) — reconciles at rider→hub→bank in last-mile delivery models (Pathao, RedX, ride-share).",
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+ parentCode: "Current Assets",
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+ isTotal: false,
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+ cashFlowCategory: null
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+ },
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  {
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  code: "1131",
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  name: "Treasury Bills",
@@ -180,7 +234,7 @@ const CURRENT_ASSETS = [
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  description: "Amounts owed by customers for goods or services sold on credit",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1142",
@@ -189,7 +243,7 @@ const CURRENT_ASSETS = [
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  description: "Promissory notes and bills of exchange receivable",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1143",
@@ -198,7 +252,7 @@ const CURRENT_ASSETS = [
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  description: "Receivables from export transactions under letters of credit",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1144",
@@ -207,7 +261,7 @@ const CURRENT_ASSETS = [
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  description: "Amounts retained by customers on construction contracts",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1145",
@@ -216,7 +270,7 @@ const CURRENT_ASSETS = [
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  description: "Amounts due from related parties and group companies",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1146",
@@ -225,7 +279,7 @@ const CURRENT_ASSETS = [
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  description: "Amounts due from government bodies",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1147",
@@ -234,7 +288,7 @@ const CURRENT_ASSETS = [
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  description: "Amounts due from students or patients (education/healthcare)",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1148",
@@ -243,7 +297,7 @@ const CURRENT_ASSETS = [
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  description: "Insurance claims filed and expected to be received",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1149",
@@ -252,7 +306,7 @@ const CURRENT_ASSETS = [
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  description: "Contra-asset for estimated uncollectible receivables",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1150",
@@ -261,7 +315,7 @@ const CURRENT_ASSETS = [
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  description: "Input VAT paid on purchases eligible for credit",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1151",
@@ -270,7 +324,7 @@ const CURRENT_ASSETS = [
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  description: "Advance income tax paid under Section 94-107 ITA 2023",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1152",
@@ -279,7 +333,7 @@ const CURRENT_ASSETS = [
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  description: "Tax deducted at source by customers/payers",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1153",
@@ -288,7 +342,7 @@ const CURRENT_ASSETS = [
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  description: "VAT deducted at source by withholding entities",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1154",
@@ -297,7 +351,7 @@ const CURRENT_ASSETS = [
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  description: "Accrued interest and dividend income receivable",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1155",
@@ -306,7 +360,7 @@ const CURRENT_ASSETS = [
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  description: "Grants receivable from donors (NGO/nonprofit)",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1156",
@@ -315,7 +369,34 @@ const CURRENT_ASSETS = [
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  description: "SaaS and subscription fees receivable (IT)",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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+ },
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+ {
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+ code: "1158",
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+ name: "Marketplace Payout Receivable",
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+ category: A$2,
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+ description: "Net amount due from marketplaces (Daraz, Chaldal, Pickaboo, Rokomari) for sold orders, after commission/fees, awaiting payout cycle.",
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+ parentCode: "Current Assets",
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+ isTotal: false,
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+ cashFlowCategory: "Operating"
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+ },
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+ {
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+ code: "1159",
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+ name: "Chargeback / Payment Dispute Receivable",
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+ category: A$2,
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+ description: "Customer-initiated card-network disputes. Disputed amount held pending network resolution (typically 30-90 days). Recovered → reversed to cash; lost → written off via 6702 Bad Debt or 4310 Bad Debt Recovery.",
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+ parentCode: "Current Assets",
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+ isTotal: false,
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+ cashFlowCategory: "Operating"
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+ },
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+ {
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+ code: "1160",
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+ name: "Dropship Inventory Clearing (Supplier Direct)",
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+ category: A$2,
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+ description: "Operational tracking for dropship orders where supplier ships directly to customer — we recognize revenue on dispatch but never physically hold inventory. Per IAS 2 not technically inventory; this is reconciliation-only between dispatch and supplier settlement.",
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+ parentCode: "Current Assets",
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+ isTotal: false,
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1157",
@@ -324,7 +405,7 @@ const CURRENT_ASSETS = [
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  description: "Holding account for VAT recognized at invoice time but only payable to NBR after customer payment is received (cash-basis exigibility, Section 16 VAT & SD Act 2012). Cleared by ledger’s cashBasisRealize plugin on payment matching.",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1161",
@@ -333,7 +414,7 @@ const CURRENT_ASSETS = [
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  description: "Materials to be used in manufacturing",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1162",
@@ -342,7 +423,7 @@ const CURRENT_ASSETS = [
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  description: "Partially completed goods in production",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1163",
@@ -351,7 +432,7 @@ const CURRENT_ASSETS = [
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  description: "Completed goods ready for sale",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1164",
@@ -360,7 +441,7 @@ const CURRENT_ASSETS = [
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  description: "Goods purchased for resale (retail/wholesale)",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1165",
@@ -369,7 +450,7 @@ const CURRENT_ASSETS = [
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  description: "Materials used for packaging finished goods",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
374
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  {
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  code: "1166",
@@ -378,7 +459,7 @@ const CURRENT_ASSETS = [
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  description: "Spare parts and consumable supplies for operations",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
383
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  {
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  code: "1167",
@@ -387,7 +468,7 @@ const CURRENT_ASSETS = [
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  description: "Fuel and lubricant inventory",
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  parentCode: "Current Assets",
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  isTotal: false,
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- cashFlowCategory: null
471
+ cashFlowCategory: "Operating"
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  },
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  {
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  code: "1168",
@@ -396,7 +477,7 @@ const CURRENT_ASSETS = [
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  description: "Office stationery and supplies inventory",
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  parentCode: "Current Assets",
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  isTotal: false,
399
- cashFlowCategory: null
480
+ cashFlowCategory: "Operating"
400
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  },
401
482
  {
402
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  code: "1169",
@@ -405,7 +486,7 @@ const CURRENT_ASSETS = [
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  description: "Fabric and yarn inventory (garments/RMG)",
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  parentCode: "Current Assets",
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  isTotal: false,
408
- cashFlowCategory: null
489
+ cashFlowCategory: "Operating"
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  },
410
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  {
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  code: "1170",
@@ -414,7 +495,7 @@ const CURRENT_ASSETS = [
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  description: "Chemical and dye inventory (garments/textile)",
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  parentCode: "Current Assets",
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  isTotal: false,
417
- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
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  },
419
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  {
420
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  code: "1171",
@@ -423,7 +504,7 @@ const CURRENT_ASSETS = [
423
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  description: "API inventory for pharmaceutical manufacturing",
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  parentCode: "Current Assets",
425
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  isTotal: false,
426
- cashFlowCategory: null
507
+ cashFlowCategory: "Operating"
427
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  },
428
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  {
429
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  code: "1172",
@@ -432,7 +513,7 @@ const CURRENT_ASSETS = [
432
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  description: "Drug and medicine inventory (pharma/healthcare)",
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  parentCode: "Current Assets",
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  isTotal: false,
435
- cashFlowCategory: null
516
+ cashFlowCategory: "Operating"
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  },
437
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  {
438
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  code: "1173",
@@ -441,7 +522,7 @@ const CURRENT_ASSETS = [
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  description: "Seeds and seedlings inventory (agriculture)",
442
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  parentCode: "Current Assets",
443
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  isTotal: false,
444
- cashFlowCategory: null
525
+ cashFlowCategory: "Operating"
445
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  },
446
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  {
447
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  code: "1174",
@@ -450,7 +531,7 @@ const CURRENT_ASSETS = [
450
531
  description: "Fertilizer and pesticide inventory (agriculture)",
451
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  parentCode: "Current Assets",
452
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  isTotal: false,
453
- cashFlowCategory: null
534
+ cashFlowCategory: "Operating"
454
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  },
455
536
  {
456
537
  code: "1175",
@@ -459,7 +540,7 @@ const CURRENT_ASSETS = [
459
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  description: "Fish feed and fingerling inventory (fisheries)",
460
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  parentCode: "Current Assets",
461
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  isTotal: false,
462
- cashFlowCategory: null
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+ cashFlowCategory: "Operating"
463
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  },
464
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  {
465
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  code: "1176",
@@ -468,7 +549,7 @@ const CURRENT_ASSETS = [
468
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  description: "Feed stock for livestock and poultry",
469
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  parentCode: "Current Assets",
470
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  isTotal: false,
471
- cashFlowCategory: null
552
+ cashFlowCategory: "Operating"
472
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  },
473
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  {
474
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  code: "1177",
@@ -477,7 +558,7 @@ const CURRENT_ASSETS = [
477
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  description: "Cement, rod, brick, sand inventory (construction)",
478
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  parentCode: "Current Assets",
479
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  isTotal: false,
480
- cashFlowCategory: null
561
+ cashFlowCategory: "Operating"
481
562
  },
482
563
  {
483
564
  code: "1178",
@@ -486,7 +567,7 @@ const CURRENT_ASSETS = [
486
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  description: "Food and beverage inventory (hotel/restaurant)",
487
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  parentCode: "Current Assets",
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  isTotal: false,
489
- cashFlowCategory: null
570
+ cashFlowCategory: "Operating"
490
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  },
491
572
  {
492
573
  code: "1179",
@@ -495,7 +576,7 @@ const CURRENT_ASSETS = [
495
576
  description: "Goods purchased but not yet received",
496
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  parentCode: "Current Assets",
497
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  isTotal: false,
498
- cashFlowCategory: null
579
+ cashFlowCategory: "Operating"
499
580
  },
500
581
  {
501
582
  code: "1180",
@@ -504,7 +585,7 @@ const CURRENT_ASSETS = [
504
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  description: "Goods held in customs bonded warehouse (export-oriented)",
505
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  parentCode: "Current Assets",
506
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  isTotal: false,
507
- cashFlowCategory: null
588
+ cashFlowCategory: "Operating"
508
589
  },
509
590
  {
510
591
  code: "1181",
@@ -513,7 +594,7 @@ const CURRENT_ASSETS = [
513
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  description: "Sample goods for marketing and quality testing",
514
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  parentCode: "Current Assets",
515
596
  isTotal: false,
516
- cashFlowCategory: null
597
+ cashFlowCategory: "Operating"
517
598
  },
518
599
  {
519
600
  code: "1182",
@@ -522,7 +603,7 @@ const CURRENT_ASSETS = [
522
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  description: "Scrap materials and waste with recoverable value",
523
604
  parentCode: "Current Assets",
524
605
  isTotal: false,
525
- cashFlowCategory: null
606
+ cashFlowCategory: "Operating"
526
607
  },
527
608
  {
528
609
  code: "1183",
@@ -531,7 +612,7 @@ const CURRENT_ASSETS = [
531
612
  description: "Land held for development and sale (real estate)",
532
613
  parentCode: "Current Assets",
533
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  isTotal: false,
534
- cashFlowCategory: null
615
+ cashFlowCategory: "Operating"
535
616
  },
536
617
  {
537
618
  code: "1184",
@@ -540,7 +621,7 @@ const CURRENT_ASSETS = [
540
621
  description: "Completed residential/commercial units for sale (real estate)",
541
622
  parentCode: "Current Assets",
542
623
  isTotal: false,
543
- cashFlowCategory: null
624
+ cashFlowCategory: "Operating"
544
625
  },
545
626
  {
546
627
  code: "1185",
@@ -549,7 +630,7 @@ const CURRENT_ASSETS = [
549
630
  description: "Electronic components and hardware inventory (IT)",
550
631
  parentCode: "Current Assets",
551
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  isTotal: false,
552
- cashFlowCategory: null
633
+ cashFlowCategory: "Operating"
553
634
  },
554
635
  {
555
636
  code: "1191",
@@ -558,7 +639,7 @@ const CURRENT_ASSETS = [
558
639
  description: "Advance payments to suppliers against future deliveries",
559
640
  parentCode: "Current Assets",
560
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  isTotal: false,
561
- cashFlowCategory: null
642
+ cashFlowCategory: "Operating"
562
643
  },
563
644
  {
564
645
  code: "1192",
@@ -567,7 +648,7 @@ const CURRENT_ASSETS = [
567
648
  description: "Advances and short-term loans given to employees",
568
649
  parentCode: "Current Assets",
569
650
  isTotal: false,
570
- cashFlowCategory: null
651
+ cashFlowCategory: "Operating"
571
652
  },
572
653
  {
573
654
  code: "1193",
@@ -576,7 +657,7 @@ const CURRENT_ASSETS = [
576
657
  description: "Rent paid in advance for future periods",
577
658
  parentCode: "Current Assets",
578
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  isTotal: false,
579
- cashFlowCategory: null
660
+ cashFlowCategory: "Operating"
580
661
  },
581
662
  {
582
663
  code: "1194",
@@ -585,7 +666,7 @@ const CURRENT_ASSETS = [
585
666
  description: "Insurance premiums paid in advance",
586
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  parentCode: "Current Assets",
587
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  isTotal: false,
588
- cashFlowCategory: null
669
+ cashFlowCategory: "Operating"
589
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  },
590
671
  {
591
672
  code: "1195",
@@ -594,7 +675,7 @@ const CURRENT_ASSETS = [
594
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  description: "General expenses paid in advance",
595
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  parentCode: "Current Assets",
596
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  isTotal: false,
597
- cashFlowCategory: null
678
+ cashFlowCategory: "Operating"
598
679
  },
599
680
  {
600
681
  code: "1196",
@@ -603,7 +684,7 @@ const CURRENT_ASSETS = [
603
684
  description: "Advance payments made against letters of credit (import)",
604
685
  parentCode: "Current Assets",
605
686
  isTotal: false,
606
- cashFlowCategory: null
687
+ cashFlowCategory: "Operating"
607
688
  },
608
689
  {
609
690
  code: "1197",
@@ -612,7 +693,7 @@ const CURRENT_ASSETS = [
612
693
  description: "Margin money deposited with bank for LC opening",
613
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  parentCode: "Current Assets",
614
695
  isTotal: false,
615
- cashFlowCategory: null
696
+ cashFlowCategory: "Operating"
616
697
  },
617
698
  {
618
699
  code: "1198",
@@ -621,7 +702,7 @@ const CURRENT_ASSETS = [
621
702
  description: "Advance payments to contractors for construction work",
622
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  parentCode: "Current Assets",
623
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  isTotal: false,
624
- cashFlowCategory: null
705
+ cashFlowCategory: "Operating"
625
706
  },
626
707
  {
627
708
  code: "1199",
@@ -630,7 +711,7 @@ const CURRENT_ASSETS = [
630
711
  description: "Refundable security deposits paid",
631
712
  parentCode: "Current Assets",
632
713
  isTotal: false,
633
- cashFlowCategory: null
714
+ cashFlowCategory: "Operating"
634
715
  },
635
716
  {
636
717
  code: "1200",
@@ -639,7 +720,7 @@ const CURRENT_ASSETS = [
639
720
  description: "Advance tax and VAT payments to government",
640
721
  parentCode: "Current Assets",
641
722
  isTotal: false,
642
- cashFlowCategory: null
723
+ cashFlowCategory: "Operating"
643
724
  },
644
725
  {
645
726
  code: "1201",
@@ -648,7 +729,7 @@ const CURRENT_ASSETS = [
648
729
  description: "Advance payments for land acquisition (real estate)",
649
730
  parentCode: "Current Assets",
650
731
  isTotal: false,
651
- cashFlowCategory: null
732
+ cashFlowCategory: "Operating"
652
733
  },
653
734
  {
654
735
  code: "1202",
@@ -657,7 +738,7 @@ const CURRENT_ASSETS = [
657
738
  description: "Advances to farmers for crop procurement (agriculture)",
658
739
  parentCode: "Current Assets",
659
740
  isTotal: false,
660
- cashFlowCategory: null
741
+ cashFlowCategory: "Operating"
661
742
  },
662
743
  {
663
744
  code: "1203",
@@ -666,7 +747,7 @@ const CURRENT_ASSETS = [
666
747
  description: "Earnest money deposited for tenders and contracts",
667
748
  parentCode: "Current Assets",
668
749
  isTotal: false,
669
- cashFlowCategory: null
750
+ cashFlowCategory: "Operating"
670
751
  },
671
752
  {
672
753
  code: "1211",
@@ -675,7 +756,7 @@ const CURRENT_ASSETS = [
675
756
  description: "Growing crops expected to be harvested within 12 months (BAS 41)",
676
757
  parentCode: "Current Assets",
677
758
  isTotal: false,
678
- cashFlowCategory: null
759
+ cashFlowCategory: "Operating"
679
760
  },
680
761
  {
681
762
  code: "1212",
@@ -684,7 +765,7 @@ const CURRENT_ASSETS = [
684
765
  description: "Fish stock ready for harvest (fisheries)",
685
766
  parentCode: "Current Assets",
686
767
  isTotal: false,
687
- cashFlowCategory: null
768
+ cashFlowCategory: "Operating"
688
769
  },
689
770
  {
690
771
  code: "1213",
@@ -693,7 +774,7 @@ const CURRENT_ASSETS = [
693
774
  description: "Shrimp and prawn stock (fisheries)",
694
775
  parentCode: "Current Assets",
695
776
  isTotal: false,
696
- cashFlowCategory: null
777
+ cashFlowCategory: "Operating"
697
778
  },
698
779
  {
699
780
  code: "1214",
@@ -702,7 +783,7 @@ const CURRENT_ASSETS = [
702
783
  description: "Broiler poultry stock with short production cycle",
703
784
  parentCode: "Current Assets",
704
785
  isTotal: false,
705
- cashFlowCategory: null
786
+ cashFlowCategory: "Operating"
706
787
  },
707
788
  {
708
789
  code: "1215",
@@ -711,7 +792,7 @@ const CURRENT_ASSETS = [
711
792
  description: "Livestock held for sale within 12 months",
712
793
  parentCode: "Current Assets",
713
794
  isTotal: false,
714
- cashFlowCategory: null
795
+ cashFlowCategory: "Operating"
715
796
  },
716
797
  {
717
798
  code: "1216",
@@ -720,7 +801,16 @@ const CURRENT_ASSETS = [
720
801
  description: "Nursery plants grown for sale",
721
802
  parentCode: "Current Assets",
722
803
  isTotal: false,
723
- cashFlowCategory: null
804
+ cashFlowCategory: "Operating"
805
+ },
806
+ {
807
+ code: "1217",
808
+ name: "Hatchery In-Process Stock",
809
+ category: A$2,
810
+ description: "Eggs and fry incubating in hatcheries (poultry, fisheries) — short-cycle bio-asset distinct from grown-out 1212/1214 stock.",
811
+ parentCode: "Current Assets",
812
+ isTotal: false,
813
+ cashFlowCategory: "Operating"
724
814
  },
725
815
  {
726
816
  code: "1221",
@@ -729,7 +819,52 @@ const CURRENT_ASSETS = [
729
819
  description: "Current assets not classified elsewhere",
730
820
  parentCode: "Current Assets",
731
821
  isTotal: false,
732
- cashFlowCategory: null
822
+ cashFlowCategory: "Operating"
823
+ },
824
+ {
825
+ code: "1225",
826
+ name: "Government Agricultural Input Subsidy Receivable",
827
+ category: A$2,
828
+ description: "Pending claims for GoB agricultural input subsidies (seeds, fertilizer, irrigation per Sec 28(2) IT Act). Distinct from generic 1146 because the claim lifecycle (file → review → payout) is meaningfully different. Cleared on receipt to 4315.",
829
+ parentCode: "Current Assets",
830
+ isTotal: false,
831
+ cashFlowCategory: "Operating"
832
+ },
833
+ {
834
+ code: "1186",
835
+ name: "By-Products / Co-Products Inventory",
836
+ category: A$2,
837
+ description: "Recoverable scrap with sale value (rice bran, molasses, leather trimmings, jute waste). Per IAS 2 the by-product net realizable value is deducted from primary product cost; this account holds the by-product at NRV until sold.",
838
+ parentCode: "Current Assets",
839
+ isTotal: false,
840
+ cashFlowCategory: "Operating"
841
+ },
842
+ {
843
+ code: "1187",
844
+ name: "Bonded Warehouse Stock — High-SD",
845
+ category: A$2,
846
+ description: "Imported high-SD goods (beverages, tobacco, soft drinks; SD rates 25-65%) held in bonded status pre-customs-clearance. Separate from 1180 (general bonded) so SD payable reconciliation per SKU is auditable line-by-line during clearance.",
847
+ parentCode: "Current Assets",
848
+ isTotal: false,
849
+ cashFlowCategory: "Operating"
850
+ },
851
+ {
852
+ code: "1188",
853
+ name: "Toll Manufacturing Input (Client-Owned)",
854
+ category: A$2,
855
+ description: "Raw materials provided by a client for contract/toll manufacturing — held physically but legally owned by the client. Off-balance-sheet under IAS 11/IFRS 15; tracked here for inventory reconciliation only, with offsetting 2125-style clearing on the liability side.",
856
+ parentCode: "Current Assets",
857
+ isTotal: false,
858
+ cashFlowCategory: "Operating"
859
+ },
860
+ {
861
+ code: "1189",
862
+ name: "Buyer-Nominated Fabric / Trim Inventory (BNF)",
863
+ category: A$2,
864
+ description: "CM-only RMG: buyer furnishes fabric/trims (BNF), manufacturer adds labor + auxiliary trims and exports the finished garment. Tracked here so 4112 export sales reflect only manufacturer revenue and the buyer-supplied material is not double-counted in COGS. Cleared on shipment.",
865
+ parentCode: "Current Assets",
866
+ isTotal: false,
867
+ cashFlowCategory: "Operating"
733
868
  }
734
869
  ];
735
870
  const NON_CURRENT_ASSETS = [
@@ -1172,7 +1307,7 @@ const NON_CURRENT_ASSETS = [
1172
1307
  description: "Contra-asset for accumulated depreciation on property, plant & equipment",
1173
1308
  parentCode: "Non-current Assets",
1174
1309
  isTotal: false,
1175
- cashFlowCategory: null
1310
+ cashFlowCategory: "Operating"
1176
1311
  },
1177
1312
  {
1178
1313
  code: "1371",
@@ -1217,7 +1352,7 @@ const NON_CURRENT_ASSETS = [
1217
1352
  description: "Contra-asset for accumulated depreciation on right-of-use assets",
1218
1353
  parentCode: "Non-current Assets",
1219
1354
  isTotal: false,
1220
- cashFlowCategory: null
1355
+ cashFlowCategory: "Operating"
1221
1356
  },
1222
1357
  {
1223
1358
  code: "1381",
@@ -1244,7 +1379,7 @@ const NON_CURRENT_ASSETS = [
1244
1379
  description: "Contra-asset for investment property depreciation",
1245
1380
  parentCode: "Non-current Assets",
1246
1381
  isTotal: false,
1247
- cashFlowCategory: null
1382
+ cashFlowCategory: "Operating"
1248
1383
  },
1249
1384
  {
1250
1385
  code: "1391",
@@ -1361,7 +1496,7 @@ const NON_CURRENT_ASSETS = [
1361
1496
  description: "Contra-asset for accumulated amortization of intangible assets",
1362
1497
  parentCode: "Non-current Assets",
1363
1498
  isTotal: false,
1364
- cashFlowCategory: null
1499
+ cashFlowCategory: "Operating"
1365
1500
  },
1366
1501
  {
1367
1502
  code: "1411",
@@ -1541,7 +1676,7 @@ const NON_CURRENT_ASSETS = [
1541
1676
  description: "Deferred tax asset from temporary differences",
1542
1677
  parentCode: "Non-current Assets",
1543
1678
  isTotal: false,
1544
- cashFlowCategory: null
1679
+ cashFlowCategory: "Operating"
1545
1680
  },
1546
1681
  {
1547
1682
  code: "1444",
@@ -1574,7 +1709,7 @@ const CURRENT_LIABILITIES = [
1574
1709
  description: "Amounts owed to suppliers for goods and services purchased on credit",
1575
1710
  parentCode: "Current Liabilities",
1576
1711
  isTotal: false,
1577
- cashFlowCategory: null
1712
+ cashFlowCategory: "Operating"
1578
1713
  },
1579
1714
  {
1580
1715
  code: "2112",
@@ -1583,7 +1718,7 @@ const CURRENT_LIABILITIES = [
1583
1718
  description: "Bills of exchange and promissory notes payable",
1584
1719
  parentCode: "Current Liabilities",
1585
1720
  isTotal: false,
1586
- cashFlowCategory: null
1721
+ cashFlowCategory: "Operating"
1587
1722
  },
1588
1723
  {
1589
1724
  code: "2113",
@@ -1592,7 +1727,7 @@ const CURRENT_LIABILITIES = [
1592
1727
  description: "Amounts owed to related parties and group companies",
1593
1728
  parentCode: "Current Liabilities",
1594
1729
  isTotal: false,
1595
- cashFlowCategory: null
1730
+ cashFlowCategory: "Operating"
1596
1731
  },
1597
1732
  {
1598
1733
  code: "2114",
@@ -1601,7 +1736,7 @@ const CURRENT_LIABILITIES = [
1601
1736
  description: "Expenses incurred but not yet paid",
1602
1737
  parentCode: "Current Liabilities",
1603
1738
  isTotal: false,
1604
- cashFlowCategory: null
1739
+ cashFlowCategory: "Operating"
1605
1740
  },
1606
1741
  {
1607
1742
  code: "2115",
@@ -1610,7 +1745,7 @@ const CURRENT_LIABILITIES = [
1610
1745
  description: "Salaries and wages earned but not yet paid",
1611
1746
  parentCode: "Current Liabilities",
1612
1747
  isTotal: false,
1613
- cashFlowCategory: null
1748
+ cashFlowCategory: "Operating"
1614
1749
  },
1615
1750
  {
1616
1751
  code: "2116",
@@ -1619,7 +1754,7 @@ const CURRENT_LIABILITIES = [
1619
1754
  description: "Rent expense incurred but not yet paid",
1620
1755
  parentCode: "Current Liabilities",
1621
1756
  isTotal: false,
1622
- cashFlowCategory: null
1757
+ cashFlowCategory: "Operating"
1623
1758
  },
1624
1759
  {
1625
1760
  code: "2117",
@@ -1628,7 +1763,7 @@ const CURRENT_LIABILITIES = [
1628
1763
  description: "Interest or profit on borrowings accrued but not paid",
1629
1764
  parentCode: "Current Liabilities",
1630
1765
  isTotal: false,
1631
- cashFlowCategory: null
1766
+ cashFlowCategory: "Operating"
1632
1767
  },
1633
1768
  {
1634
1769
  code: "2118",
@@ -1637,7 +1772,7 @@ const CURRENT_LIABILITIES = [
1637
1772
  description: "Utility bills accrued but not yet paid",
1638
1773
  parentCode: "Current Liabilities",
1639
1774
  isTotal: false,
1640
- cashFlowCategory: null
1775
+ cashFlowCategory: "Operating"
1641
1776
  },
1642
1777
  {
1643
1778
  code: "2119",
@@ -1646,7 +1781,7 @@ const CURRENT_LIABILITIES = [
1646
1781
  description: "Amounts owed to sub-contractors for work performed",
1647
1782
  parentCode: "Current Liabilities",
1648
1783
  isTotal: false,
1649
- cashFlowCategory: null
1784
+ cashFlowCategory: "Operating"
1650
1785
  },
1651
1786
  {
1652
1787
  code: "2120",
@@ -1655,7 +1790,7 @@ const CURRENT_LIABILITIES = [
1655
1790
  description: "Amounts retained from sub-contractor payments as guarantee",
1656
1791
  parentCode: "Current Liabilities",
1657
1792
  isTotal: false,
1658
- cashFlowCategory: null
1793
+ cashFlowCategory: "Operating"
1659
1794
  },
1660
1795
  {
1661
1796
  code: "2121",
@@ -1664,7 +1799,7 @@ const CURRENT_LIABILITIES = [
1664
1799
  description: "Amounts owed to farmers and growers for produce purchased",
1665
1800
  parentCode: "Current Liabilities",
1666
1801
  isTotal: false,
1667
- cashFlowCategory: null
1802
+ cashFlowCategory: "Operating"
1668
1803
  },
1669
1804
  {
1670
1805
  code: "2122",
@@ -1673,7 +1808,7 @@ const CURRENT_LIABILITIES = [
1673
1808
  description: "Sales and agent commissions payable",
1674
1809
  parentCode: "Current Liabilities",
1675
1810
  isTotal: false,
1676
- cashFlowCategory: null
1811
+ cashFlowCategory: "Operating"
1677
1812
  },
1678
1813
  {
1679
1814
  code: "2123",
@@ -1682,7 +1817,7 @@ const CURRENT_LIABILITIES = [
1682
1817
  description: "Royalties owed for use of intellectual property",
1683
1818
  parentCode: "Current Liabilities",
1684
1819
  isTotal: false,
1685
- cashFlowCategory: null
1820
+ cashFlowCategory: "Operating"
1686
1821
  },
1687
1822
  {
1688
1823
  code: "2124",
@@ -1691,7 +1826,61 @@ const CURRENT_LIABILITIES = [
1691
1826
  description: "Freight and shipping charges payable",
1692
1827
  parentCode: "Current Liabilities",
1693
1828
  isTotal: false,
1694
- cashFlowCategory: null
1829
+ cashFlowCategory: "Operating"
1830
+ },
1831
+ {
1832
+ code: "2125",
1833
+ name: "Goods Received / Invoice Received (GR/IR)",
1834
+ category: L$2,
1835
+ description: "Accrued liability for goods physically received but not yet billed by the supplier. Receipt posts Dr Inventory / Cr 2125. Vendor bill posts Dr 2125 / Cr AP, clearing the accrual on 3-way match (PO ↔ receipt ↔ invoice). Period-end balance = unbilled receipts. Industry-standard SAP/Oracle/ERPNext placement.",
1836
+ parentCode: "Current Liabilities",
1837
+ isTotal: false,
1838
+ cashFlowCategory: "Operating"
1839
+ },
1840
+ {
1841
+ code: "2126",
1842
+ name: "Transfer Cost Clearing (Inter-Branch)",
1843
+ category: L$2,
1844
+ description: "Clearing liability for inter-branch transfer transit costs capitalized into receiver inventory per IAS 2 (transport costs to bring goods to current location). Receive: Dr 1164 Merchandise (goods + transit), Cr 1179 Inventory in Transit (goods), Cr 2126 (transit). Cleared by host against actual freight invoices (Dr 2126 / Cr AP).",
1845
+ parentCode: "Current Liabilities",
1846
+ isTotal: false,
1847
+ cashFlowCategory: "Operating"
1848
+ },
1849
+ {
1850
+ code: "2127",
1851
+ name: "Sales Returns Clearing",
1852
+ category: L$2,
1853
+ description: "Goods returned by customers in transit between courier pickup and re-stock at warehouse. Cleared when RMA is received and inspected.",
1854
+ parentCode: "Current Liabilities",
1855
+ isTotal: false,
1856
+ cashFlowCategory: "Operating"
1857
+ },
1858
+ {
1859
+ code: "2128",
1860
+ name: "Refund Payable to Customer",
1861
+ category: L$2,
1862
+ description: "Approved customer refund (cancelled order, return acceptance) authorized but not yet remitted to the customer’s payment method or wallet.",
1863
+ parentCode: "Current Liabilities",
1864
+ isTotal: false,
1865
+ cashFlowCategory: "Operating"
1866
+ },
1867
+ {
1868
+ code: "2129",
1869
+ name: "Gift Card / Voucher Liability",
1870
+ category: L$2,
1871
+ description: "Customer pre-paid balance on gift cards and vouchers. Recognized as revenue (4xxx) on redemption; breakage policy per IFRS 15.",
1872
+ parentCode: "Current Liabilities",
1873
+ isTotal: false,
1874
+ cashFlowCategory: "Operating"
1875
+ },
1876
+ {
1877
+ code: "2130",
1878
+ name: "Store Credit Liability",
1879
+ category: L$2,
1880
+ description: "Customer balance held as in-store credit (refunds issued as credit, loyalty redemptions to balance, or settlement balances). Drawn down on next purchase.",
1881
+ parentCode: "Current Liabilities",
1882
+ isTotal: false,
1883
+ cashFlowCategory: "Operating"
1695
1884
  },
1696
1885
  {
1697
1886
  code: "2131",
@@ -1700,7 +1889,7 @@ const CURRENT_LIABILITIES = [
1700
1889
  description: "Corporate income tax payable to NBR",
1701
1890
  parentCode: "Current Liabilities",
1702
1891
  isTotal: false,
1703
- cashFlowCategory: null
1892
+ cashFlowCategory: "Operating"
1704
1893
  },
1705
1894
  {
1706
1895
  code: "2132",
@@ -1709,7 +1898,7 @@ const CURRENT_LIABILITIES = [
1709
1898
  description: "Output VAT collected on sales payable to NBR",
1710
1899
  parentCode: "Current Liabilities",
1711
1900
  isTotal: false,
1712
- cashFlowCategory: null
1901
+ cashFlowCategory: "Operating"
1713
1902
  },
1714
1903
  {
1715
1904
  code: "2133",
@@ -1718,7 +1907,7 @@ const CURRENT_LIABILITIES = [
1718
1907
  description: "Supplementary duty payable on specified goods/services",
1719
1908
  parentCode: "Current Liabilities",
1720
1909
  isTotal: false,
1721
- cashFlowCategory: null
1910
+ cashFlowCategory: "Operating"
1722
1911
  },
1723
1912
  {
1724
1913
  code: "2134",
@@ -1727,7 +1916,7 @@ const CURRENT_LIABILITIES = [
1727
1916
  description: "Customs duty payable on imports",
1728
1917
  parentCode: "Current Liabilities",
1729
1918
  isTotal: false,
1730
- cashFlowCategory: null
1919
+ cashFlowCategory: "Operating"
1731
1920
  },
1732
1921
  {
1733
1922
  code: "2135",
@@ -1736,7 +1925,7 @@ const CURRENT_LIABILITIES = [
1736
1925
  description: "Tax deducted at source from payments, must deposit within 15 days",
1737
1926
  parentCode: "Current Liabilities",
1738
1927
  isTotal: false,
1739
- cashFlowCategory: null
1928
+ cashFlowCategory: "Operating"
1740
1929
  },
1741
1930
  {
1742
1931
  code: "2136",
@@ -1745,7 +1934,7 @@ const CURRENT_LIABILITIES = [
1745
1934
  description: "VAT deducted at source from payments",
1746
1935
  parentCode: "Current Liabilities",
1747
1936
  isTotal: false,
1748
- cashFlowCategory: null
1937
+ cashFlowCategory: "Operating"
1749
1938
  },
1750
1939
  {
1751
1940
  code: "2137",
@@ -1754,7 +1943,7 @@ const CURRENT_LIABILITIES = [
1754
1943
  description: "Excise duty payable on bank deposits",
1755
1944
  parentCode: "Current Liabilities",
1756
1945
  isTotal: false,
1757
- cashFlowCategory: null
1946
+ cashFlowCategory: "Operating"
1758
1947
  },
1759
1948
  {
1760
1949
  code: "2138",
@@ -1763,7 +1952,7 @@ const CURRENT_LIABILITIES = [
1763
1952
  description: "Tax payable on dividend distribution",
1764
1953
  parentCode: "Current Liabilities",
1765
1954
  isTotal: false,
1766
- cashFlowCategory: null
1955
+ cashFlowCategory: "Operating"
1767
1956
  },
1768
1957
  {
1769
1958
  code: "2139",
@@ -1772,7 +1961,7 @@ const CURRENT_LIABILITIES = [
1772
1961
  description: "Municipal and holding taxes payable to local government",
1773
1962
  parentCode: "Current Liabilities",
1774
1963
  isTotal: false,
1775
- cashFlowCategory: null
1964
+ cashFlowCategory: "Operating"
1776
1965
  },
1777
1966
  {
1778
1967
  code: "2140",
@@ -1781,7 +1970,7 @@ const CURRENT_LIABILITIES = [
1781
1970
  description: "Environmental surcharges and taxes payable",
1782
1971
  parentCode: "Current Liabilities",
1783
1972
  isTotal: false,
1784
- cashFlowCategory: null
1973
+ cashFlowCategory: "Operating"
1785
1974
  },
1786
1975
  {
1787
1976
  code: "2141",
@@ -1790,7 +1979,7 @@ const CURRENT_LIABILITIES = [
1790
1979
  description: "Land development tax payable",
1791
1980
  parentCode: "Current Liabilities",
1792
1981
  isTotal: false,
1793
- cashFlowCategory: null
1982
+ cashFlowCategory: "Operating"
1794
1983
  },
1795
1984
  {
1796
1985
  code: "2142",
@@ -1799,7 +1988,25 @@ const CURRENT_LIABILITIES = [
1799
1988
  description: "Turnover tax payable for small businesses",
1800
1989
  parentCode: "Current Liabilities",
1801
1990
  isTotal: false,
1802
- cashFlowCategory: null
1991
+ cashFlowCategory: "Operating"
1992
+ },
1993
+ {
1994
+ code: "2143",
1995
+ name: "Sharecrop Landowner Payable",
1996
+ category: L$2,
1997
+ description: "Amounts owed to landowners under sharecropping arrangements (50-50, 60-40 splits common in BD). Accrued at harvest, settled post-sale. Distinct from 2121 (cash payments to farmers) because settlement is in % of produce, not fixed cash.",
1998
+ parentCode: "Current Liabilities",
1999
+ isTotal: false,
2000
+ cashFlowCategory: "Operating"
2001
+ },
2002
+ {
2003
+ code: "2144",
2004
+ name: "Driver / Rider Settlement Payable",
2005
+ category: L$2,
2006
+ description: "Daily/weekly settlement accrual for couriers paid per-trip (Pathao, RedX, ride-share). Multi-component: base shift + per-delivery commission + fuel allowance + mobile recharge. Distinct from 2151 Salary Payable (admin/fixed staff).",
2007
+ parentCode: "Current Liabilities",
2008
+ isTotal: false,
2009
+ cashFlowCategory: "Operating"
1803
2010
  },
1804
2011
  {
1805
2012
  code: "2151",
@@ -1808,7 +2015,7 @@ const CURRENT_LIABILITIES = [
1808
2015
  description: "Salaries and wages payable to employees",
1809
2016
  parentCode: "Current Liabilities",
1810
2017
  isTotal: false,
1811
- cashFlowCategory: null
2018
+ cashFlowCategory: "Operating"
1812
2019
  },
1813
2020
  {
1814
2021
  code: "2152",
@@ -1817,7 +2024,7 @@ const CURRENT_LIABILITIES = [
1817
2024
  description: "Festival bonus (Eid, Puja) payable to employees",
1818
2025
  parentCode: "Current Liabilities",
1819
2026
  isTotal: false,
1820
- cashFlowCategory: null
2027
+ cashFlowCategory: "Operating"
1821
2028
  },
1822
2029
  {
1823
2030
  code: "2153",
@@ -1826,7 +2033,7 @@ const CURRENT_LIABILITIES = [
1826
2033
  description: "Overtime wages payable",
1827
2034
  parentCode: "Current Liabilities",
1828
2035
  isTotal: false,
1829
- cashFlowCategory: null
2036
+ cashFlowCategory: "Operating"
1830
2037
  },
1831
2038
  {
1832
2039
  code: "2154",
@@ -1835,7 +2042,7 @@ const CURRENT_LIABILITIES = [
1835
2042
  description: "Leave encashment amounts payable to employees",
1836
2043
  parentCode: "Current Liabilities",
1837
2044
  isTotal: false,
1838
- cashFlowCategory: null
2045
+ cashFlowCategory: "Operating"
1839
2046
  },
1840
2047
  {
1841
2048
  code: "2155",
@@ -1844,7 +2051,7 @@ const CURRENT_LIABILITIES = [
1844
2051
  description: "Short-term gratuity payable to employees",
1845
2052
  parentCode: "Current Liabilities",
1846
2053
  isTotal: false,
1847
- cashFlowCategory: null
2054
+ cashFlowCategory: "Operating"
1848
2055
  },
1849
2056
  {
1850
2057
  code: "2156",
@@ -1853,7 +2060,7 @@ const CURRENT_LIABILITIES = [
1853
2060
  description: "Employer and employee PF contributions payable",
1854
2061
  parentCode: "Current Liabilities",
1855
2062
  isTotal: false,
1856
- cashFlowCategory: null
2063
+ cashFlowCategory: "Operating"
1857
2064
  },
1858
2065
  {
1859
2066
  code: "2157",
@@ -1862,7 +2069,7 @@ const CURRENT_LIABILITIES = [
1862
2069
  description: "Workers Profit Participation Fund payable (5% per Labour Act — 100+ workers)",
1863
2070
  parentCode: "Current Liabilities",
1864
2071
  isTotal: false,
1865
- cashFlowCategory: null
2072
+ cashFlowCategory: "Operating"
1866
2073
  },
1867
2074
  {
1868
2075
  code: "2158",
@@ -1871,7 +2078,7 @@ const CURRENT_LIABILITIES = [
1871
2078
  description: "Workers welfare fund contribution payable",
1872
2079
  parentCode: "Current Liabilities",
1873
2080
  isTotal: false,
1874
- cashFlowCategory: null
2081
+ cashFlowCategory: "Operating"
1875
2082
  },
1876
2083
  {
1877
2084
  code: "2159",
@@ -1880,7 +2087,34 @@ const CURRENT_LIABILITIES = [
1880
2087
  description: "Group insurance premiums payable",
1881
2088
  parentCode: "Current Liabilities",
1882
2089
  isTotal: false,
1883
- cashFlowCategory: null
2090
+ cashFlowCategory: "Operating"
2091
+ },
2092
+ {
2093
+ code: "2160",
2094
+ name: "Loyalty Point Liability",
2095
+ category: L$2,
2096
+ description: "Customer loyalty points outstanding, valued at expected redemption rate per IFRS 15 (deferred revenue allocated from sale to point obligation). Cleared on redemption (Dr 2160 / Cr 4xxx Sales).",
2097
+ parentCode: "Current Liabilities",
2098
+ isTotal: false,
2099
+ cashFlowCategory: "Operating"
2100
+ },
2101
+ {
2102
+ code: "2161",
2103
+ name: "Order Cancellation Reserve",
2104
+ category: L$2,
2105
+ description: "Accrual for expected refunds on orders placed but not yet fulfilled/shipped. Distinct from 2128 (approved refunds awaiting remittance) — this is a probability-weighted reserve based on historical cancellation rate (typically 2-8% on Daraz/web shop). Reversed to revenue on actual shipment.",
2106
+ parentCode: "Current Liabilities",
2107
+ isTotal: false,
2108
+ cashFlowCategory: "Operating"
2109
+ },
2110
+ {
2111
+ code: "2162",
2112
+ name: "Reverse Logistics / Returns Processing Payable",
2113
+ category: L$2,
2114
+ description: "Accrued cost to handle inbound returns: 3PL handling fee, reverse-courier, restocking, inspection. Distinct from 6405 (outbound delivery cost) — this is the inbound/reverse flow accrual.",
2115
+ parentCode: "Current Liabilities",
2116
+ isTotal: false,
2117
+ cashFlowCategory: "Operating"
1884
2118
  },
1885
2119
  {
1886
2120
  code: "2171",
@@ -1997,7 +2231,7 @@ const CURRENT_LIABILITIES = [
1997
2231
  description: "Advance payments received from customers",
1998
2232
  parentCode: "Current Liabilities",
1999
2233
  isTotal: false,
2000
- cashFlowCategory: null
2234
+ cashFlowCategory: "Operating"
2001
2235
  },
2002
2236
  {
2003
2237
  code: "2192",
@@ -2006,7 +2240,7 @@ const CURRENT_LIABILITIES = [
2006
2240
  description: "Revenue received but not yet earned",
2007
2241
  parentCode: "Current Liabilities",
2008
2242
  isTotal: false,
2009
- cashFlowCategory: null
2243
+ cashFlowCategory: "Operating"
2010
2244
  },
2011
2245
  {
2012
2246
  code: "2193",
@@ -2015,7 +2249,7 @@ const CURRENT_LIABILITIES = [
2015
2249
  description: "Refundable security deposits received",
2016
2250
  parentCode: "Current Liabilities",
2017
2251
  isTotal: false,
2018
- cashFlowCategory: null
2252
+ cashFlowCategory: "Operating"
2019
2253
  },
2020
2254
  {
2021
2255
  code: "2194",
@@ -2024,7 +2258,7 @@ const CURRENT_LIABILITIES = [
2024
2258
  description: "Rent received in advance",
2025
2259
  parentCode: "Current Liabilities",
2026
2260
  isTotal: false,
2027
- cashFlowCategory: null
2261
+ cashFlowCategory: "Operating"
2028
2262
  },
2029
2263
  {
2030
2264
  code: "2195",
@@ -2033,7 +2267,7 @@ const CURRENT_LIABILITIES = [
2033
2267
  description: "Advances from flat buyers (real estate)",
2034
2268
  parentCode: "Current Liabilities",
2035
2269
  isTotal: false,
2036
- cashFlowCategory: null
2270
+ cashFlowCategory: "Operating"
2037
2271
  },
2038
2272
  {
2039
2273
  code: "2196",
@@ -2042,7 +2276,7 @@ const CURRENT_LIABILITIES = [
2042
2276
  description: "Tuition fees collected in advance (education)",
2043
2277
  parentCode: "Current Liabilities",
2044
2278
  isTotal: false,
2045
- cashFlowCategory: null
2279
+ cashFlowCategory: "Operating"
2046
2280
  },
2047
2281
  {
2048
2282
  code: "2197",
@@ -2051,7 +2285,7 @@ const CURRENT_LIABILITIES = [
2051
2285
  description: "Donor grants received but not yet utilized (NGO)",
2052
2286
  parentCode: "Current Liabilities",
2053
2287
  isTotal: false,
2054
- cashFlowCategory: null
2288
+ cashFlowCategory: "Operating"
2055
2289
  },
2056
2290
  {
2057
2291
  code: "2198",
@@ -2060,7 +2294,7 @@ const CURRENT_LIABILITIES = [
2060
2294
  description: "Security deposits received from tenants",
2061
2295
  parentCode: "Current Liabilities",
2062
2296
  isTotal: false,
2063
- cashFlowCategory: null
2297
+ cashFlowCategory: "Operating"
2064
2298
  },
2065
2299
  {
2066
2300
  code: "2199",
@@ -2096,7 +2330,7 @@ const CURRENT_LIABILITIES = [
2096
2330
  description: "Provision for warranty claims on products sold",
2097
2331
  parentCode: "Current Liabilities",
2098
2332
  isTotal: false,
2099
- cashFlowCategory: null
2333
+ cashFlowCategory: "Operating"
2100
2334
  },
2101
2335
  {
2102
2336
  code: "2203",
@@ -2105,7 +2339,7 @@ const CURRENT_LIABILITIES = [
2105
2339
  description: "Provision for expected sales returns and allowances",
2106
2340
  parentCode: "Current Liabilities",
2107
2341
  isTotal: false,
2108
- cashFlowCategory: null
2342
+ cashFlowCategory: "Operating"
2109
2343
  },
2110
2344
  {
2111
2345
  code: "2204",
@@ -2114,7 +2348,7 @@ const CURRENT_LIABILITIES = [
2114
2348
  description: "Provision for pending legal claims and litigation",
2115
2349
  parentCode: "Current Liabilities",
2116
2350
  isTotal: false,
2117
- cashFlowCategory: null
2351
+ cashFlowCategory: "Operating"
2118
2352
  },
2119
2353
  {
2120
2354
  code: "2205",
@@ -2123,7 +2357,16 @@ const CURRENT_LIABILITIES = [
2123
2357
  description: "Liability for LC margin held by banks",
2124
2358
  parentCode: "Current Liabilities",
2125
2359
  isTotal: false,
2126
- cashFlowCategory: null
2360
+ cashFlowCategory: "Operating"
2361
+ },
2362
+ {
2363
+ code: "2206",
2364
+ name: "Bond License Facility — Outstanding Bond",
2365
+ category: L$2,
2366
+ description: "Running balance of unused customs bond limit vs imported goods awaiting export (RMG bonded warehouse). Reconciles monthly against Customs Bonded License (CBL) import register. Reduces as goods are exported and bond is released.",
2367
+ parentCode: "Current Liabilities",
2368
+ isTotal: false,
2369
+ cashFlowCategory: "Operating"
2127
2370
  }
2128
2371
  ];
2129
2372
  const NON_CURRENT_LIABILITIES = [
@@ -2287,7 +2530,7 @@ const NON_CURRENT_LIABILITIES = [
2287
2530
  description: "Long-term provision for employee gratuity",
2288
2531
  parentCode: "Non-current Liabilities",
2289
2532
  isTotal: false,
2290
- cashFlowCategory: null
2533
+ cashFlowCategory: "Operating"
2291
2534
  },
2292
2535
  {
2293
2536
  code: "2342",
@@ -2296,7 +2539,7 @@ const NON_CURRENT_LIABILITIES = [
2296
2539
  description: "Long-term provision for Workers Profit Participation Fund",
2297
2540
  parentCode: "Non-current Liabilities",
2298
2541
  isTotal: false,
2299
- cashFlowCategory: null
2542
+ cashFlowCategory: "Operating"
2300
2543
  },
2301
2544
  {
2302
2545
  code: "2343",
@@ -2305,7 +2548,7 @@ const NON_CURRENT_LIABILITIES = [
2305
2548
  description: "Provision for employee pension obligations",
2306
2549
  parentCode: "Non-current Liabilities",
2307
2550
  isTotal: false,
2308
- cashFlowCategory: null
2551
+ cashFlowCategory: "Operating"
2309
2552
  },
2310
2553
  {
2311
2554
  code: "2344",
@@ -2314,7 +2557,7 @@ const NON_CURRENT_LIABILITIES = [
2314
2557
  description: "Long-term provision for leave encashment",
2315
2558
  parentCode: "Non-current Liabilities",
2316
2559
  isTotal: false,
2317
- cashFlowCategory: null
2560
+ cashFlowCategory: "Operating"
2318
2561
  },
2319
2562
  {
2320
2563
  code: "2345",
@@ -2323,7 +2566,7 @@ const NON_CURRENT_LIABILITIES = [
2323
2566
  description: "Provision for environmental cleanup and restoration",
2324
2567
  parentCode: "Non-current Liabilities",
2325
2568
  isTotal: false,
2326
- cashFlowCategory: null
2569
+ cashFlowCategory: "Operating"
2327
2570
  },
2328
2571
  {
2329
2572
  code: "2346",
@@ -2332,7 +2575,7 @@ const NON_CURRENT_LIABILITIES = [
2332
2575
  description: "Provision for loan losses (banks/MFIs)",
2333
2576
  parentCode: "Non-current Liabilities",
2334
2577
  isTotal: false,
2335
- cashFlowCategory: null
2578
+ cashFlowCategory: "Operating"
2336
2579
  },
2337
2580
  {
2338
2581
  code: "2347",
@@ -2341,7 +2584,7 @@ const NON_CURRENT_LIABILITIES = [
2341
2584
  description: "Provision for decline in investment value",
2342
2585
  parentCode: "Non-current Liabilities",
2343
2586
  isTotal: false,
2344
- cashFlowCategory: null
2587
+ cashFlowCategory: "Operating"
2345
2588
  },
2346
2589
  {
2347
2590
  code: "2348",
@@ -2350,7 +2593,7 @@ const NON_CURRENT_LIABILITIES = [
2350
2593
  description: "Deferred tax liability from temporary differences",
2351
2594
  parentCode: "Non-current Liabilities",
2352
2595
  isTotal: false,
2353
- cashFlowCategory: null
2596
+ cashFlowCategory: "Operating"
2354
2597
  },
2355
2598
  {
2356
2599
  code: "2349",
@@ -2368,7 +2611,7 @@ const NON_CURRENT_LIABILITIES = [
2368
2611
  description: "Long-term deferred grant income (NGO)",
2369
2612
  parentCode: "Non-current Liabilities",
2370
2613
  isTotal: false,
2371
- cashFlowCategory: null
2614
+ cashFlowCategory: "Operating"
2372
2615
  },
2373
2616
  {
2374
2617
  code: "2362",
@@ -2377,7 +2620,7 @@ const NON_CURRENT_LIABILITIES = [
2377
2620
  description: "Long-term deposits received from customers",
2378
2621
  parentCode: "Non-current Liabilities",
2379
2622
  isTotal: false,
2380
- cashFlowCategory: null
2623
+ cashFlowCategory: "Operating"
2381
2624
  },
2382
2625
  {
2383
2626
  code: "2363",
@@ -2386,7 +2629,7 @@ const NON_CURRENT_LIABILITIES = [
2386
2629
  description: "Long-term deferred revenue from software contracts",
2387
2630
  parentCode: "Non-current Liabilities",
2388
2631
  isTotal: false,
2389
- cashFlowCategory: null
2632
+ cashFlowCategory: "Operating"
2390
2633
  }
2391
2634
  ];
2392
2635
  const LIABILITIES = [...CURRENT_LIABILITIES, ...NON_CURRENT_LIABILITIES];
@@ -2694,7 +2937,7 @@ const SALES_REVENUE = [
2694
2937
  description: "Revenue from domestic sales of goods",
2695
2938
  parentCode: "Revenue",
2696
2939
  isTotal: false,
2697
- cashFlowCategory: null
2940
+ cashFlowCategory: "Operating"
2698
2941
  },
2699
2942
  {
2700
2943
  code: "4112",
@@ -2703,7 +2946,7 @@ const SALES_REVENUE = [
2703
2946
  description: "Revenue from export sales",
2704
2947
  parentCode: "Revenue",
2705
2948
  isTotal: false,
2706
- cashFlowCategory: null
2949
+ cashFlowCategory: "Operating"
2707
2950
  },
2708
2951
  {
2709
2952
  code: "4113",
@@ -2712,7 +2955,7 @@ const SALES_REVENUE = [
2712
2955
  description: "Revenue from deemed export transactions",
2713
2956
  parentCode: "Revenue",
2714
2957
  isTotal: false,
2715
- cashFlowCategory: null
2958
+ cashFlowCategory: "Operating"
2716
2959
  },
2717
2960
  {
2718
2961
  code: "4114",
@@ -2721,7 +2964,7 @@ const SALES_REVENUE = [
2721
2964
  description: "Contra-revenue — returns and allowances from customers",
2722
2965
  parentCode: "Revenue",
2723
2966
  isTotal: false,
2724
- cashFlowCategory: null
2967
+ cashFlowCategory: "Operating"
2725
2968
  },
2726
2969
  {
2727
2970
  code: "4115",
@@ -2730,7 +2973,7 @@ const SALES_REVENUE = [
2730
2973
  description: "Contra-revenue — cash and settlement discounts given",
2731
2974
  parentCode: "Revenue",
2732
2975
  isTotal: false,
2733
- cashFlowCategory: null
2976
+ cashFlowCategory: "Operating"
2734
2977
  },
2735
2978
  {
2736
2979
  code: "4116",
@@ -2739,7 +2982,16 @@ const SALES_REVENUE = [
2739
2982
  description: "Contra-revenue — trade discounts given to customers",
2740
2983
  parentCode: "Revenue",
2741
2984
  isTotal: false,
2742
- cashFlowCategory: null
2985
+ cashFlowCategory: "Operating"
2986
+ },
2987
+ {
2988
+ code: "4120",
2989
+ name: "CM (Cut & Make) Charge Revenue",
2990
+ category: I$1,
2991
+ description: "RMG-specific labor/value-add margin component, distinct from full FOB goods revenue at 4112. Splitting CM out matters because cash-incentive (4312) eligibility differs by CM vs FOB and because margin analysis on CM-only contracts (Buyer-Nominated Fabric models) needs the labor component visible.",
2992
+ parentCode: "Revenue",
2993
+ isTotal: false,
2994
+ cashFlowCategory: "Operating"
2743
2995
  }
2744
2996
  ];
2745
2997
  const INDUSTRY_REVENUE = [
@@ -2750,7 +3002,7 @@ const INDUSTRY_REVENUE = [
2750
3002
  description: "Garment sales revenue — CM and FOB basis",
2751
3003
  parentCode: "Revenue",
2752
3004
  isTotal: false,
2753
- cashFlowCategory: null
3005
+ cashFlowCategory: "Operating"
2754
3006
  },
2755
3007
  {
2756
3008
  code: "4122",
@@ -2759,7 +3011,7 @@ const INDUSTRY_REVENUE = [
2759
3011
  description: "Fabric and textile sales revenue",
2760
3012
  parentCode: "Revenue",
2761
3013
  isTotal: false,
2762
- cashFlowCategory: null
3014
+ cashFlowCategory: "Operating"
2763
3015
  },
2764
3016
  {
2765
3017
  code: "4123",
@@ -2768,7 +3020,7 @@ const INDUSTRY_REVENUE = [
2768
3020
  description: "Yarn sales revenue",
2769
3021
  parentCode: "Revenue",
2770
3022
  isTotal: false,
2771
- cashFlowCategory: null
3023
+ cashFlowCategory: "Operating"
2772
3024
  },
2773
3025
  {
2774
3026
  code: "4124",
@@ -2777,7 +3029,7 @@ const INDUSTRY_REVENUE = [
2777
3029
  description: "Pharmaceutical product sales revenue",
2778
3030
  parentCode: "Revenue",
2779
3031
  isTotal: false,
2780
- cashFlowCategory: null
3032
+ cashFlowCategory: "Operating"
2781
3033
  },
2782
3034
  {
2783
3035
  code: "4125",
@@ -2786,7 +3038,7 @@ const INDUSTRY_REVENUE = [
2786
3038
  description: "Revenue from rice, jute, tea, vegetables and other agricultural produce",
2787
3039
  parentCode: "Revenue",
2788
3040
  isTotal: false,
2789
- cashFlowCategory: null
3041
+ cashFlowCategory: "Operating"
2790
3042
  },
2791
3043
  {
2792
3044
  code: "4126",
@@ -2795,7 +3047,7 @@ const INDUSTRY_REVENUE = [
2795
3047
  description: "Revenue from fish and shrimp sales",
2796
3048
  parentCode: "Revenue",
2797
3049
  isTotal: false,
2798
- cashFlowCategory: null
3050
+ cashFlowCategory: "Operating"
2799
3051
  },
2800
3052
  {
2801
3053
  code: "4127",
@@ -2804,7 +3056,7 @@ const INDUSTRY_REVENUE = [
2804
3056
  description: "Revenue from poultry, egg and meat sales",
2805
3057
  parentCode: "Revenue",
2806
3058
  isTotal: false,
2807
- cashFlowCategory: null
3059
+ cashFlowCategory: "Operating"
2808
3060
  },
2809
3061
  {
2810
3062
  code: "4128",
@@ -2813,7 +3065,7 @@ const INDUSTRY_REVENUE = [
2813
3065
  description: "Revenue from dairy product sales",
2814
3066
  parentCode: "Revenue",
2815
3067
  isTotal: false,
2816
- cashFlowCategory: null
3068
+ cashFlowCategory: "Operating"
2817
3069
  },
2818
3070
  {
2819
3071
  code: "4129",
@@ -2822,7 +3074,7 @@ const INDUSTRY_REVENUE = [
2822
3074
  description: "Revenue from sale of real estate units",
2823
3075
  parentCode: "Revenue",
2824
3076
  isTotal: false,
2825
- cashFlowCategory: null
3077
+ cashFlowCategory: "Operating"
2826
3078
  },
2827
3079
  {
2828
3080
  code: "4130",
@@ -2831,7 +3083,7 @@ const INDUSTRY_REVENUE = [
2831
3083
  description: "Revenue from construction contracts (IFRS 15)",
2832
3084
  parentCode: "Revenue",
2833
3085
  isTotal: false,
2834
- cashFlowCategory: null
3086
+ cashFlowCategory: "Operating"
2835
3087
  },
2836
3088
  {
2837
3089
  code: "4131",
@@ -2840,7 +3092,7 @@ const INDUSTRY_REVENUE = [
2840
3092
  description: "Revenue from hotel room rentals",
2841
3093
  parentCode: "Revenue",
2842
3094
  isTotal: false,
2843
- cashFlowCategory: null
3095
+ cashFlowCategory: "Operating"
2844
3096
  },
2845
3097
  {
2846
3098
  code: "4132",
@@ -2849,7 +3101,7 @@ const INDUSTRY_REVENUE = [
2849
3101
  description: "Revenue from food and beverage sales",
2850
3102
  parentCode: "Revenue",
2851
3103
  isTotal: false,
2852
- cashFlowCategory: null
3104
+ cashFlowCategory: "Operating"
2853
3105
  },
2854
3106
  {
2855
3107
  code: "4133",
@@ -2858,7 +3110,7 @@ const INDUSTRY_REVENUE = [
2858
3110
  description: "Revenue from banquet and event services",
2859
3111
  parentCode: "Revenue",
2860
3112
  isTotal: false,
2861
- cashFlowCategory: null
3113
+ cashFlowCategory: "Operating"
2862
3114
  },
2863
3115
  {
2864
3116
  code: "4134",
@@ -2867,7 +3119,7 @@ const INDUSTRY_REVENUE = [
2867
3119
  description: "Revenue from student tuition fees",
2868
3120
  parentCode: "Revenue",
2869
3121
  isTotal: false,
2870
- cashFlowCategory: null
3122
+ cashFlowCategory: "Operating"
2871
3123
  },
2872
3124
  {
2873
3125
  code: "4135",
@@ -2876,7 +3128,7 @@ const INDUSTRY_REVENUE = [
2876
3128
  description: "Revenue from admission and registration fees",
2877
3129
  parentCode: "Revenue",
2878
3130
  isTotal: false,
2879
- cashFlowCategory: null
3131
+ cashFlowCategory: "Operating"
2880
3132
  },
2881
3133
  {
2882
3134
  code: "4136",
@@ -2885,7 +3137,7 @@ const INDUSTRY_REVENUE = [
2885
3137
  description: "Revenue from examination fees",
2886
3138
  parentCode: "Revenue",
2887
3139
  isTotal: false,
2888
- cashFlowCategory: null
3140
+ cashFlowCategory: "Operating"
2889
3141
  },
2890
3142
  {
2891
3143
  code: "4137",
@@ -2894,7 +3146,7 @@ const INDUSTRY_REVENUE = [
2894
3146
  description: "Revenue from outpatient and inpatient services",
2895
3147
  parentCode: "Revenue",
2896
3148
  isTotal: false,
2897
- cashFlowCategory: null
3149
+ cashFlowCategory: "Operating"
2898
3150
  },
2899
3151
  {
2900
3152
  code: "4138",
@@ -2903,7 +3155,7 @@ const INDUSTRY_REVENUE = [
2903
3155
  description: "Revenue from diagnostic and laboratory services",
2904
3156
  parentCode: "Revenue",
2905
3157
  isTotal: false,
2906
- cashFlowCategory: null
3158
+ cashFlowCategory: "Operating"
2907
3159
  },
2908
3160
  {
2909
3161
  code: "4139",
@@ -2912,7 +3164,7 @@ const INDUSTRY_REVENUE = [
2912
3164
  description: "Revenue from surgical and operation services",
2913
3165
  parentCode: "Revenue",
2914
3166
  isTotal: false,
2915
- cashFlowCategory: null
3167
+ cashFlowCategory: "Operating"
2916
3168
  },
2917
3169
  {
2918
3170
  code: "4140",
@@ -2921,7 +3173,7 @@ const INDUSTRY_REVENUE = [
2921
3173
  description: "Revenue from pharmacy retail sales",
2922
3174
  parentCode: "Revenue",
2923
3175
  isTotal: false,
2924
- cashFlowCategory: null
3176
+ cashFlowCategory: "Operating"
2925
3177
  },
2926
3178
  {
2927
3179
  code: "4141",
@@ -2930,7 +3182,7 @@ const INDUSTRY_REVENUE = [
2930
3182
  description: "Revenue from custom software development",
2931
3183
  parentCode: "Revenue",
2932
3184
  isTotal: false,
2933
- cashFlowCategory: null
3185
+ cashFlowCategory: "Operating"
2934
3186
  },
2935
3187
  {
2936
3188
  code: "4142",
@@ -2939,7 +3191,7 @@ const INDUSTRY_REVENUE = [
2939
3191
  description: "Revenue from IT consulting services",
2940
3192
  parentCode: "Revenue",
2941
3193
  isTotal: false,
2942
- cashFlowCategory: null
3194
+ cashFlowCategory: "Operating"
2943
3195
  },
2944
3196
  {
2945
3197
  code: "4143",
@@ -2948,7 +3200,7 @@ const INDUSTRY_REVENUE = [
2948
3200
  description: "Revenue from SaaS and subscription services",
2949
3201
  parentCode: "Revenue",
2950
3202
  isTotal: false,
2951
- cashFlowCategory: null
3203
+ cashFlowCategory: "Operating"
2952
3204
  },
2953
3205
  {
2954
3206
  code: "4144",
@@ -2957,7 +3209,7 @@ const INDUSTRY_REVENUE = [
2957
3209
  description: "Revenue from website and app development",
2958
3210
  parentCode: "Revenue",
2959
3211
  isTotal: false,
2960
- cashFlowCategory: null
3212
+ cashFlowCategory: "Operating"
2961
3213
  },
2962
3214
  {
2963
3215
  code: "4145",
@@ -2966,7 +3218,7 @@ const INDUSTRY_REVENUE = [
2966
3218
  description: "Revenue from outsourcing and BPO services",
2967
3219
  parentCode: "Revenue",
2968
3220
  isTotal: false,
2969
- cashFlowCategory: null
3221
+ cashFlowCategory: "Operating"
2970
3222
  },
2971
3223
  {
2972
3224
  code: "4146",
@@ -2975,7 +3227,7 @@ const INDUSTRY_REVENUE = [
2975
3227
  description: "Revenue from freelancing and remote IT services (export)",
2976
3228
  parentCode: "Revenue",
2977
3229
  isTotal: false,
2978
- cashFlowCategory: null
3230
+ cashFlowCategory: "Operating"
2979
3231
  },
2980
3232
  {
2981
3233
  code: "4147",
@@ -2984,7 +3236,7 @@ const INDUSTRY_REVENUE = [
2984
3236
  description: "Revenue from transport and freight services",
2985
3237
  parentCode: "Revenue",
2986
3238
  isTotal: false,
2987
- cashFlowCategory: null
3239
+ cashFlowCategory: "Operating"
2988
3240
  },
2989
3241
  {
2990
3242
  code: "4148",
@@ -2993,7 +3245,7 @@ const INDUSTRY_REVENUE = [
2993
3245
  description: "Revenue from ride-sharing services",
2994
3246
  parentCode: "Revenue",
2995
3247
  isTotal: false,
2996
- cashFlowCategory: null
3248
+ cashFlowCategory: "Operating"
2997
3249
  },
2998
3250
  {
2999
3251
  code: "4149",
@@ -3002,7 +3254,7 @@ const INDUSTRY_REVENUE = [
3002
3254
  description: "Revenue from warehouse and storage services",
3003
3255
  parentCode: "Revenue",
3004
3256
  isTotal: false,
3005
- cashFlowCategory: null
3257
+ cashFlowCategory: "Operating"
3006
3258
  },
3007
3259
  {
3008
3260
  code: "4150",
@@ -3011,7 +3263,7 @@ const INDUSTRY_REVENUE = [
3011
3263
  description: "Commission income earned as agent or broker",
3012
3264
  parentCode: "Revenue",
3013
3265
  isTotal: false,
3014
- cashFlowCategory: null
3266
+ cashFlowCategory: "Operating"
3015
3267
  },
3016
3268
  {
3017
3269
  code: "4151",
@@ -3020,7 +3272,7 @@ const INDUSTRY_REVENUE = [
3020
3272
  description: "Revenue from trading and import-export activities",
3021
3273
  parentCode: "Revenue",
3022
3274
  isTotal: false,
3023
- cashFlowCategory: null
3275
+ cashFlowCategory: "Operating"
3024
3276
  },
3025
3277
  {
3026
3278
  code: "4152",
@@ -3029,7 +3281,7 @@ const INDUSTRY_REVENUE = [
3029
3281
  description: "Commission earned as import indenting agent",
3030
3282
  parentCode: "Revenue",
3031
3283
  isTotal: false,
3032
- cashFlowCategory: null
3284
+ cashFlowCategory: "Operating"
3033
3285
  },
3034
3286
  {
3035
3287
  code: "4153",
@@ -3038,7 +3290,7 @@ const INDUSTRY_REVENUE = [
3038
3290
  description: "Commission earned as RMG buying house",
3039
3291
  parentCode: "Revenue",
3040
3292
  isTotal: false,
3041
- cashFlowCategory: null
3293
+ cashFlowCategory: "Operating"
3042
3294
  },
3043
3295
  {
3044
3296
  code: "4154",
@@ -3047,7 +3299,7 @@ const INDUSTRY_REVENUE = [
3047
3299
  description: "Revenue from printing and publishing activities",
3048
3300
  parentCode: "Revenue",
3049
3301
  isTotal: false,
3050
- cashFlowCategory: null
3302
+ cashFlowCategory: "Operating"
3051
3303
  },
3052
3304
  {
3053
3305
  code: "4155",
@@ -3056,7 +3308,7 @@ const INDUSTRY_REVENUE = [
3056
3308
  description: "Revenue from advertising services",
3057
3309
  parentCode: "Revenue",
3058
3310
  isTotal: false,
3059
- cashFlowCategory: null
3311
+ cashFlowCategory: "Operating"
3060
3312
  },
3061
3313
  {
3062
3314
  code: "4156",
@@ -3065,7 +3317,7 @@ const INDUSTRY_REVENUE = [
3065
3317
  description: "Revenue from telecommunication services",
3066
3318
  parentCode: "Revenue",
3067
3319
  isTotal: false,
3068
- cashFlowCategory: null
3320
+ cashFlowCategory: "Operating"
3069
3321
  },
3070
3322
  {
3071
3323
  code: "4157",
@@ -3074,7 +3326,7 @@ const INDUSTRY_REVENUE = [
3074
3326
  description: "Revenue from power and energy generation",
3075
3327
  parentCode: "Revenue",
3076
3328
  isTotal: false,
3077
- cashFlowCategory: null
3329
+ cashFlowCategory: "Operating"
3078
3330
  },
3079
3331
  {
3080
3332
  code: "4158",
@@ -3083,7 +3335,7 @@ const INDUSTRY_REVENUE = [
3083
3335
  description: "Revenue from fuel station operations",
3084
3336
  parentCode: "Revenue",
3085
3337
  isTotal: false,
3086
- cashFlowCategory: null
3338
+ cashFlowCategory: "Operating"
3087
3339
  },
3088
3340
  {
3089
3341
  code: "4159",
@@ -3092,7 +3344,7 @@ const INDUSTRY_REVENUE = [
3092
3344
  description: "Revenue from courier and delivery services",
3093
3345
  parentCode: "Revenue",
3094
3346
  isTotal: false,
3095
- cashFlowCategory: null
3347
+ cashFlowCategory: "Operating"
3096
3348
  },
3097
3349
  {
3098
3350
  code: "4160",
@@ -3101,7 +3353,7 @@ const INDUSTRY_REVENUE = [
3101
3353
  description: "Revenue from security guard services",
3102
3354
  parentCode: "Revenue",
3103
3355
  isTotal: false,
3104
- cashFlowCategory: null
3356
+ cashFlowCategory: "Operating"
3105
3357
  },
3106
3358
  {
3107
3359
  code: "4161",
@@ -3110,7 +3362,7 @@ const INDUSTRY_REVENUE = [
3110
3362
  description: "Revenue from cleaning and janitorial services",
3111
3363
  parentCode: "Revenue",
3112
3364
  isTotal: false,
3113
- cashFlowCategory: null
3365
+ cashFlowCategory: "Operating"
3114
3366
  },
3115
3367
  {
3116
3368
  code: "4162",
@@ -3119,7 +3371,7 @@ const INDUSTRY_REVENUE = [
3119
3371
  description: "Revenue from professional services",
3120
3372
  parentCode: "Revenue",
3121
3373
  isTotal: false,
3122
- cashFlowCategory: null
3374
+ cashFlowCategory: "Operating"
3123
3375
  },
3124
3376
  {
3125
3377
  code: "4163",
@@ -3128,7 +3380,7 @@ const INDUSTRY_REVENUE = [
3128
3380
  description: "Revenue from engineering and architectural services",
3129
3381
  parentCode: "Revenue",
3130
3382
  isTotal: false,
3131
- cashFlowCategory: null
3383
+ cashFlowCategory: "Operating"
3132
3384
  },
3133
3385
  {
3134
3386
  code: "4164",
@@ -3137,7 +3389,7 @@ const INDUSTRY_REVENUE = [
3137
3389
  description: "Revenue from CNG and LPG sales",
3138
3390
  parentCode: "Revenue",
3139
3391
  isTotal: false,
3140
- cashFlowCategory: null
3392
+ cashFlowCategory: "Operating"
3141
3393
  },
3142
3394
  {
3143
3395
  code: "4165",
@@ -3146,7 +3398,7 @@ const INDUSTRY_REVENUE = [
3146
3398
  description: "Revenue from ceramic, glass and plastics products",
3147
3399
  parentCode: "Revenue",
3148
3400
  isTotal: false,
3149
- cashFlowCategory: null
3401
+ cashFlowCategory: "Operating"
3150
3402
  },
3151
3403
  {
3152
3404
  code: "4166",
@@ -3155,7 +3407,7 @@ const INDUSTRY_REVENUE = [
3155
3407
  description: "Revenue from jute and jute goods",
3156
3408
  parentCode: "Revenue",
3157
3409
  isTotal: false,
3158
- cashFlowCategory: null
3410
+ cashFlowCategory: "Operating"
3159
3411
  },
3160
3412
  {
3161
3413
  code: "4167",
@@ -3164,7 +3416,7 @@ const INDUSTRY_REVENUE = [
3164
3416
  description: "Revenue from leather and leather goods",
3165
3417
  parentCode: "Revenue",
3166
3418
  isTotal: false,
3167
- cashFlowCategory: null
3419
+ cashFlowCategory: "Operating"
3168
3420
  },
3169
3421
  {
3170
3422
  code: "4168",
@@ -3173,7 +3425,7 @@ const INDUSTRY_REVENUE = [
3173
3425
  description: "Revenue from frozen food products",
3174
3426
  parentCode: "Revenue",
3175
3427
  isTotal: false,
3176
- cashFlowCategory: null
3428
+ cashFlowCategory: "Operating"
3177
3429
  },
3178
3430
  {
3179
3431
  code: "4169",
@@ -3182,7 +3434,7 @@ const INDUSTRY_REVENUE = [
3182
3434
  description: "Revenue from agro-processing activities",
3183
3435
  parentCode: "Revenue",
3184
3436
  isTotal: false,
3185
- cashFlowCategory: null
3437
+ cashFlowCategory: "Operating"
3186
3438
  },
3187
3439
  {
3188
3440
  code: "4170",
@@ -3191,7 +3443,7 @@ const INDUSTRY_REVENUE = [
3191
3443
  description: "Revenue from insurance premiums",
3192
3444
  parentCode: "Revenue",
3193
3445
  isTotal: false,
3194
- cashFlowCategory: null
3446
+ cashFlowCategory: "Operating"
3195
3447
  },
3196
3448
  {
3197
3449
  code: "4171",
@@ -3200,7 +3452,7 @@ const INDUSTRY_REVENUE = [
3200
3452
  description: "Rental income earned as primary business activity",
3201
3453
  parentCode: "Revenue",
3202
3454
  isTotal: false,
3203
- cashFlowCategory: null
3455
+ cashFlowCategory: "Operating"
3204
3456
  },
3205
3457
  {
3206
3458
  code: "4172",
@@ -3209,7 +3461,16 @@ const INDUSTRY_REVENUE = [
3209
3461
  description: "Revenue not yet classified — review and reclassify periodically",
3210
3462
  parentCode: "Revenue",
3211
3463
  isTotal: false,
3212
- cashFlowCategory: null
3464
+ cashFlowCategory: "Operating"
3465
+ },
3466
+ {
3467
+ code: "4174",
3468
+ name: "Subscription / Recurring Revenue (Physical Goods)",
3469
+ category: I$1,
3470
+ description: "Recurring goods-shipping subscriptions (snack box, shampoo replenishment, pet-food auto-ship). Different deferral pattern from 4143 SaaS — physical goods recognize on each shipment, not pro-rata over the subscription term.",
3471
+ parentCode: "Revenue",
3472
+ isTotal: false,
3473
+ cashFlowCategory: "Operating"
3213
3474
  }
3214
3475
  ];
3215
3476
  const BANKING_REVENUE = [
@@ -3220,7 +3481,7 @@ const BANKING_REVENUE = [
3220
3481
  description: "Interest income earned on loans and advances",
3221
3482
  parentCode: "Revenue",
3222
3483
  isTotal: false,
3223
- cashFlowCategory: null
3484
+ cashFlowCategory: "Operating"
3224
3485
  },
3225
3486
  {
3226
3487
  code: "4182",
@@ -3229,7 +3490,7 @@ const BANKING_REVENUE = [
3229
3490
  description: "Interest income from government securities",
3230
3491
  parentCode: "Revenue",
3231
3492
  isTotal: false,
3232
- cashFlowCategory: null
3493
+ cashFlowCategory: "Operating"
3233
3494
  },
3234
3495
  {
3235
3496
  code: "4183",
@@ -3238,7 +3499,7 @@ const BANKING_REVENUE = [
3238
3499
  description: "Interest earned on inter-bank balances",
3239
3500
  parentCode: "Revenue",
3240
3501
  isTotal: false,
3241
- cashFlowCategory: null
3502
+ cashFlowCategory: "Operating"
3242
3503
  },
3243
3504
  {
3244
3505
  code: "4184",
@@ -3247,7 +3508,7 @@ const BANKING_REVENUE = [
3247
3508
  description: "Profit from Islamic banking investment products",
3248
3509
  parentCode: "Revenue",
3249
3510
  isTotal: false,
3250
- cashFlowCategory: null
3511
+ cashFlowCategory: "Operating"
3251
3512
  },
3252
3513
  {
3253
3514
  code: "4185",
@@ -3256,7 +3517,7 @@ const BANKING_REVENUE = [
3256
3517
  description: "Commission and fees from banking services",
3257
3518
  parentCode: "Revenue",
3258
3519
  isTotal: false,
3259
- cashFlowCategory: null
3520
+ cashFlowCategory: "Operating"
3260
3521
  },
3261
3522
  {
3262
3523
  code: "4186",
@@ -3265,7 +3526,7 @@ const BANKING_REVENUE = [
3265
3526
  description: "Income from foreign exchange transactions",
3266
3527
  parentCode: "Revenue",
3267
3528
  isTotal: false,
3268
- cashFlowCategory: null
3529
+ cashFlowCategory: "Operating"
3269
3530
  },
3270
3531
  {
3271
3532
  code: "4187",
@@ -3274,7 +3535,7 @@ const BANKING_REVENUE = [
3274
3535
  description: "Revenue from safe deposit locker rental",
3275
3536
  parentCode: "Revenue",
3276
3537
  isTotal: false,
3277
- cashFlowCategory: null
3538
+ cashFlowCategory: "Operating"
3278
3539
  },
3279
3540
  {
3280
3541
  code: "4188",
@@ -3283,7 +3544,7 @@ const BANKING_REVENUE = [
3283
3544
  description: "Income from credit and debit card operations",
3284
3545
  parentCode: "Revenue",
3285
3546
  isTotal: false,
3286
- cashFlowCategory: null
3547
+ cashFlowCategory: "Operating"
3287
3548
  },
3288
3549
  {
3289
3550
  code: "4189",
@@ -3292,7 +3553,7 @@ const BANKING_REVENUE = [
3292
3553
  description: "Income from ATM and point-of-sale transactions",
3293
3554
  parentCode: "Revenue",
3294
3555
  isTotal: false,
3295
- cashFlowCategory: null
3556
+ cashFlowCategory: "Operating"
3296
3557
  },
3297
3558
  {
3298
3559
  code: "4190",
@@ -3301,7 +3562,7 @@ const BANKING_REVENUE = [
3301
3562
  description: "Income from mobile financial services",
3302
3563
  parentCode: "Revenue",
3303
3564
  isTotal: false,
3304
- cashFlowCategory: null
3565
+ cashFlowCategory: "Operating"
3305
3566
  },
3306
3567
  {
3307
3568
  code: "4191",
@@ -3330,7 +3591,7 @@ const NGO_REVENUE = [
3330
3591
  description: "Grants received from bilateral donors",
3331
3592
  parentCode: "Revenue",
3332
3593
  isTotal: false,
3333
- cashFlowCategory: null
3594
+ cashFlowCategory: "Operating"
3334
3595
  },
3335
3596
  {
3336
3597
  code: "4202",
@@ -3339,7 +3600,7 @@ const NGO_REVENUE = [
3339
3600
  description: "Grants received from multilateral donors",
3340
3601
  parentCode: "Revenue",
3341
3602
  isTotal: false,
3342
- cashFlowCategory: null
3603
+ cashFlowCategory: "Operating"
3343
3604
  },
3344
3605
  {
3345
3606
  code: "4203",
@@ -3348,7 +3609,7 @@ const NGO_REVENUE = [
3348
3609
  description: "Grants received from government bodies",
3349
3610
  parentCode: "Revenue",
3350
3611
  isTotal: false,
3351
- cashFlowCategory: null
3612
+ cashFlowCategory: "Operating"
3352
3613
  },
3353
3614
  {
3354
3615
  code: "4204",
@@ -3357,7 +3618,7 @@ const NGO_REVENUE = [
3357
3618
  description: "Income from member dues and fees",
3358
3619
  parentCode: "Revenue",
3359
3620
  isTotal: false,
3360
- cashFlowCategory: null
3621
+ cashFlowCategory: "Operating"
3361
3622
  },
3362
3623
  {
3363
3624
  code: "4205",
@@ -3366,7 +3627,7 @@ const NGO_REVENUE = [
3366
3627
  description: "Service charges on microfinance loans",
3367
3628
  parentCode: "Revenue",
3368
3629
  isTotal: false,
3369
- cashFlowCategory: null
3630
+ cashFlowCategory: "Operating"
3370
3631
  },
3371
3632
  {
3372
3633
  code: "4206",
@@ -3375,7 +3636,7 @@ const NGO_REVENUE = [
3375
3636
  description: "Interest income from microfinance lending",
3376
3637
  parentCode: "Revenue",
3377
3638
  isTotal: false,
3378
- cashFlowCategory: null
3639
+ cashFlowCategory: "Operating"
3379
3640
  },
3380
3641
  {
3381
3642
  code: "4207",
@@ -3384,7 +3645,7 @@ const NGO_REVENUE = [
3384
3645
  description: "Income from training programs and workshops",
3385
3646
  parentCode: "Revenue",
3386
3647
  isTotal: false,
3387
- cashFlowCategory: null
3648
+ cashFlowCategory: "Operating"
3388
3649
  },
3389
3650
  {
3390
3651
  code: "4208",
@@ -3393,7 +3654,7 @@ const NGO_REVENUE = [
3393
3654
  description: "General donations and contributions received",
3394
3655
  parentCode: "Revenue",
3395
3656
  isTotal: false,
3396
- cashFlowCategory: null
3657
+ cashFlowCategory: "Operating"
3397
3658
  },
3398
3659
  {
3399
3660
  code: "4209",
@@ -3402,7 +3663,7 @@ const NGO_REVENUE = [
3402
3663
  description: "Zakat and sadaqah contributions received",
3403
3664
  parentCode: "Revenue",
3404
3665
  isTotal: false,
3405
- cashFlowCategory: null
3666
+ cashFlowCategory: "Operating"
3406
3667
  },
3407
3668
  {
3408
3669
  code: "4210",
@@ -3411,7 +3672,7 @@ const NGO_REVENUE = [
3411
3672
  description: "Sponsorship income for programs and events",
3412
3673
  parentCode: "Revenue",
3413
3674
  isTotal: false,
3414
- cashFlowCategory: null
3675
+ cashFlowCategory: "Operating"
3415
3676
  }
3416
3677
  ];
3417
3678
  const OTHER_INCOME = [
@@ -3467,7 +3728,7 @@ const OTHER_INCOME = [
3467
3728
  description: "Realized gain from foreign exchange transactions",
3468
3729
  parentCode: "Other Income",
3469
3730
  isTotal: false,
3470
- cashFlowCategory: null
3731
+ cashFlowCategory: "Operating"
3471
3732
  },
3472
3733
  {
3473
3734
  code: "4307",
@@ -3476,7 +3737,7 @@ const OTHER_INCOME = [
3476
3737
  description: "Unrealized gain from foreign exchange revaluation",
3477
3738
  parentCode: "Other Income",
3478
3739
  isTotal: false,
3479
- cashFlowCategory: null
3740
+ cashFlowCategory: "Operating"
3480
3741
  },
3481
3742
  {
3482
3743
  code: "4308",
@@ -3485,7 +3746,7 @@ const OTHER_INCOME = [
3485
3746
  description: "Income from sale of scrap and waste materials",
3486
3747
  parentCode: "Other Income",
3487
3748
  isTotal: false,
3488
- cashFlowCategory: null
3749
+ cashFlowCategory: "Operating"
3489
3750
  },
3490
3751
  {
3491
3752
  code: "4309",
@@ -3494,7 +3755,7 @@ const OTHER_INCOME = [
3494
3755
  description: "Insurance claim proceeds received",
3495
3756
  parentCode: "Other Income",
3496
3757
  isTotal: false,
3497
- cashFlowCategory: null
3758
+ cashFlowCategory: "Operating"
3498
3759
  },
3499
3760
  {
3500
3761
  code: "4310",
@@ -3503,7 +3764,7 @@ const OTHER_INCOME = [
3503
3764
  description: "Recovery of previously written-off bad debts",
3504
3765
  parentCode: "Other Income",
3505
3766
  isTotal: false,
3506
- cashFlowCategory: null
3767
+ cashFlowCategory: "Operating"
3507
3768
  },
3508
3769
  {
3509
3770
  code: "4311",
@@ -3512,7 +3773,7 @@ const OTHER_INCOME = [
3512
3773
  description: "Duty drawback received as export incentive",
3513
3774
  parentCode: "Other Income",
3514
3775
  isTotal: false,
3515
- cashFlowCategory: null
3776
+ cashFlowCategory: "Operating"
3516
3777
  },
3517
3778
  {
3518
3779
  code: "4312",
@@ -3521,7 +3782,7 @@ const OTHER_INCOME = [
3521
3782
  description: "Government cash incentive on export earnings",
3522
3783
  parentCode: "Other Income",
3523
3784
  isTotal: false,
3524
- cashFlowCategory: null
3785
+ cashFlowCategory: "Operating"
3525
3786
  },
3526
3787
  {
3527
3788
  code: "4313",
@@ -3530,7 +3791,7 @@ const OTHER_INCOME = [
3530
3791
  description: "Gain from revaluation of assets",
3531
3792
  parentCode: "Other Income",
3532
3793
  isTotal: false,
3533
- cashFlowCategory: null
3794
+ cashFlowCategory: "Operating"
3534
3795
  },
3535
3796
  {
3536
3797
  code: "4314",
@@ -3539,7 +3800,7 @@ const OTHER_INCOME = [
3539
3800
  description: "Miscellaneous income not classified elsewhere",
3540
3801
  parentCode: "Other Income",
3541
3802
  isTotal: false,
3542
- cashFlowCategory: null
3803
+ cashFlowCategory: "Operating"
3543
3804
  },
3544
3805
  {
3545
3806
  code: "4315",
@@ -3548,7 +3809,7 @@ const OTHER_INCOME = [
3548
3809
  description: "Government subsidies and grants recognized as income",
3549
3810
  parentCode: "Other Income",
3550
3811
  isTotal: false,
3551
- cashFlowCategory: null
3812
+ cashFlowCategory: "Operating"
3552
3813
  },
3553
3814
  {
3554
3815
  code: "4316",
@@ -3557,7 +3818,7 @@ const OTHER_INCOME = [
3557
3818
  description: "Penalty and liquidated damages received from others",
3558
3819
  parentCode: "Other Income",
3559
3820
  isTotal: false,
3560
- cashFlowCategory: null
3821
+ cashFlowCategory: "Operating"
3561
3822
  },
3562
3823
  {
3563
3824
  code: "4317",
@@ -3566,7 +3827,16 @@ const OTHER_INCOME = [
3566
3827
  description: "Income from reversal of excess provisions",
3567
3828
  parentCode: "Other Income",
3568
3829
  isTotal: false,
3569
- cashFlowCategory: null
3830
+ cashFlowCategory: "Operating"
3831
+ },
3832
+ {
3833
+ code: "4318",
3834
+ name: "Rice / Paddy Mill Processing Revenue",
3835
+ category: I$1,
3836
+ description: "Revenue from rice/paddy milling services (husking, polishing) and atta/maida milling. Distinct from broader 4169 agro-processing revenue because milling is service-only (not goods-resale) and subject to different VAT treatment under SROs covering paddy primary processing.",
3837
+ parentCode: "Other Income",
3838
+ isTotal: false,
3839
+ cashFlowCategory: "Operating"
3570
3840
  }
3571
3841
  ];
3572
3842
  const REVENUE = [
@@ -3587,7 +3857,7 @@ const DIRECT_MATERIALS = [
3587
3857
  description: "Raw materials consumed in production",
3588
3858
  parentCode: "Cost of Sales",
3589
3859
  isTotal: false,
3590
- cashFlowCategory: null
3860
+ cashFlowCategory: "Operating"
3591
3861
  },
3592
3862
  {
3593
3863
  code: "5102",
@@ -3596,7 +3866,7 @@ const DIRECT_MATERIALS = [
3596
3866
  description: "Packing materials consumed in production",
3597
3867
  parentCode: "Cost of Sales",
3598
3868
  isTotal: false,
3599
- cashFlowCategory: null
3869
+ cashFlowCategory: "Operating"
3600
3870
  },
3601
3871
  {
3602
3872
  code: "5103",
@@ -3605,7 +3875,7 @@ const DIRECT_MATERIALS = [
3605
3875
  description: "Fabric and accessories consumed (garments)",
3606
3876
  parentCode: "Cost of Sales",
3607
3877
  isTotal: false,
3608
- cashFlowCategory: null
3878
+ cashFlowCategory: "Operating"
3609
3879
  },
3610
3880
  {
3611
3881
  code: "5104",
@@ -3614,7 +3884,7 @@ const DIRECT_MATERIALS = [
3614
3884
  description: "Garment trims consumed in production",
3615
3885
  parentCode: "Cost of Sales",
3616
3886
  isTotal: false,
3617
- cashFlowCategory: null
3887
+ cashFlowCategory: "Operating"
3618
3888
  },
3619
3889
  {
3620
3890
  code: "5105",
@@ -3623,7 +3893,7 @@ const DIRECT_MATERIALS = [
3623
3893
  description: "Yarn consumed in textile production",
3624
3894
  parentCode: "Cost of Sales",
3625
3895
  isTotal: false,
3626
- cashFlowCategory: null
3896
+ cashFlowCategory: "Operating"
3627
3897
  },
3628
3898
  {
3629
3899
  code: "5106",
@@ -3632,7 +3902,7 @@ const DIRECT_MATERIALS = [
3632
3902
  description: "Dyes and chemicals consumed (textile/garments)",
3633
3903
  parentCode: "Cost of Sales",
3634
3904
  isTotal: false,
3635
- cashFlowCategory: null
3905
+ cashFlowCategory: "Operating"
3636
3906
  },
3637
3907
  {
3638
3908
  code: "5107",
@@ -3641,7 +3911,7 @@ const DIRECT_MATERIALS = [
3641
3911
  description: "Active pharmaceutical ingredients consumed",
3642
3912
  parentCode: "Cost of Sales",
3643
3913
  isTotal: false,
3644
- cashFlowCategory: null
3914
+ cashFlowCategory: "Operating"
3645
3915
  },
3646
3916
  {
3647
3917
  code: "5108",
@@ -3650,7 +3920,7 @@ const DIRECT_MATERIALS = [
3650
3920
  description: "Pharmaceutical excipients and packaging materials",
3651
3921
  parentCode: "Cost of Sales",
3652
3922
  isTotal: false,
3653
- cashFlowCategory: null
3923
+ cashFlowCategory: "Operating"
3654
3924
  },
3655
3925
  {
3656
3926
  code: "5109",
@@ -3659,7 +3929,7 @@ const DIRECT_MATERIALS = [
3659
3929
  description: "Agricultural input costs (seeds, fertilizer, pesticide)",
3660
3930
  parentCode: "Cost of Sales",
3661
3931
  isTotal: false,
3662
- cashFlowCategory: null
3932
+ cashFlowCategory: "Operating"
3663
3933
  },
3664
3934
  {
3665
3935
  code: "5110",
@@ -3668,7 +3938,7 @@ const DIRECT_MATERIALS = [
3668
3938
  description: "Fish feed consumed in aquaculture (fisheries)",
3669
3939
  parentCode: "Cost of Sales",
3670
3940
  isTotal: false,
3671
- cashFlowCategory: null
3941
+ cashFlowCategory: "Operating"
3672
3942
  },
3673
3943
  {
3674
3944
  code: "5111",
@@ -3677,7 +3947,7 @@ const DIRECT_MATERIALS = [
3677
3947
  description: "Poultry feed consumed",
3678
3948
  parentCode: "Cost of Sales",
3679
3949
  isTotal: false,
3680
- cashFlowCategory: null
3950
+ cashFlowCategory: "Operating"
3681
3951
  },
3682
3952
  {
3683
3953
  code: "5112",
@@ -3686,7 +3956,7 @@ const DIRECT_MATERIALS = [
3686
3956
  description: "Cattle feed consumed (dairy)",
3687
3957
  parentCode: "Cost of Sales",
3688
3958
  isTotal: false,
3689
- cashFlowCategory: null
3959
+ cashFlowCategory: "Operating"
3690
3960
  },
3691
3961
  {
3692
3962
  code: "5113",
@@ -3695,7 +3965,7 @@ const DIRECT_MATERIALS = [
3695
3965
  description: "Construction materials consumed in projects",
3696
3966
  parentCode: "Cost of Sales",
3697
3967
  isTotal: false,
3698
- cashFlowCategory: null
3968
+ cashFlowCategory: "Operating"
3699
3969
  },
3700
3970
  {
3701
3971
  code: "5114",
@@ -3704,7 +3974,7 @@ const DIRECT_MATERIALS = [
3704
3974
  description: "Food and beverage raw materials (restaurant/hotel)",
3705
3975
  parentCode: "Cost of Sales",
3706
3976
  isTotal: false,
3707
- cashFlowCategory: null
3977
+ cashFlowCategory: "Operating"
3708
3978
  },
3709
3979
  {
3710
3980
  code: "5115",
@@ -3713,7 +3983,7 @@ const DIRECT_MATERIALS = [
3713
3983
  description: "Fuel and energy consumed directly in production",
3714
3984
  parentCode: "Cost of Sales",
3715
3985
  isTotal: false,
3716
- cashFlowCategory: null
3986
+ cashFlowCategory: "Operating"
3717
3987
  },
3718
3988
  {
3719
3989
  code: "5116",
@@ -3722,7 +3992,7 @@ const DIRECT_MATERIALS = [
3722
3992
  description: "Landed cost of imports (duty, freight, insurance)",
3723
3993
  parentCode: "Cost of Sales",
3724
3994
  isTotal: false,
3725
- cashFlowCategory: null
3995
+ cashFlowCategory: "Operating"
3726
3996
  },
3727
3997
  {
3728
3998
  code: "5117",
@@ -3731,7 +4001,34 @@ const DIRECT_MATERIALS = [
3731
4001
  description: "Inbound freight and carriage costs",
3732
4002
  parentCode: "Cost of Sales",
3733
4003
  isTotal: false,
3734
- cashFlowCategory: null
4004
+ cashFlowCategory: "Operating"
4005
+ },
4006
+ {
4007
+ code: "5118",
4008
+ name: "Cold Storage / Refrigeration Cost (capitalized)",
4009
+ category: X$2,
4010
+ description: "Refrigeration and cold-chain holding cost capitalized into inventory per IAS 2.10-11 (storage costs incurred to bring goods to current location/condition). Used by dairy, fish, frozen-food, and pharma. Distinct from 5302 (factory electricity) which is general factory utility.",
4011
+ parentCode: "Cost of Sales",
4012
+ isTotal: false,
4013
+ cashFlowCategory: "Operating"
4014
+ },
4015
+ {
4016
+ code: "5119",
4017
+ name: "Bonded Warehouse Handling & Storage",
4018
+ category: X$2,
4019
+ description: "Recurring monthly cost of operating a customs-bonded warehouse: rent, inspection labor, security, BIN-license fees attributable to in-bond goods. Per IAS 2 capitalized into landed cost while goods remain bonded. Distinct from 1180 (the bonded inventory itself).",
4020
+ parentCode: "Cost of Sales",
4021
+ isTotal: false,
4022
+ cashFlowCategory: "Operating"
4023
+ },
4024
+ {
4025
+ code: "5120",
4026
+ name: "Compliance Audit Cost (recurring)",
4027
+ category: X$2,
4028
+ description: "Recurring annual/bi-annual factory-compliance audits: BSCI, ZDHC, Higg Index, WRAP re-audits (~BDT 20-50K/audit). Distinct from 6320 (one-time certification setup, capitalizable). Expensed as incurred.",
4029
+ parentCode: "Cost of Sales",
4030
+ isTotal: false,
4031
+ cashFlowCategory: "Operating"
3735
4032
  }
3736
4033
  ];
3737
4034
  const DIRECT_LABOR = [
@@ -3742,7 +4039,7 @@ const DIRECT_LABOR = [
3742
4039
  description: "Wages paid to factory and production workers",
3743
4040
  parentCode: "Cost of Sales",
3744
4041
  isTotal: false,
3745
- cashFlowCategory: null
4042
+ cashFlowCategory: "Operating"
3746
4043
  },
3747
4044
  {
3748
4045
  code: "5202",
@@ -3751,7 +4048,7 @@ const DIRECT_LABOR = [
3751
4048
  description: "Overtime wages for production workers",
3752
4049
  parentCode: "Cost of Sales",
3753
4050
  isTotal: false,
3754
- cashFlowCategory: null
4051
+ cashFlowCategory: "Operating"
3755
4052
  },
3756
4053
  {
3757
4054
  code: "5203",
@@ -3760,7 +4057,7 @@ const DIRECT_LABOR = [
3760
4057
  description: "Cost of contract and daily labor (construction)",
3761
4058
  parentCode: "Cost of Sales",
3762
4059
  isTotal: false,
3763
- cashFlowCategory: null
4060
+ cashFlowCategory: "Operating"
3764
4061
  },
3765
4062
  {
3766
4063
  code: "5204",
@@ -3769,7 +4066,7 @@ const DIRECT_LABOR = [
3769
4066
  description: "Cost of labor for harvesting (agriculture)",
3770
4067
  parentCode: "Cost of Sales",
3771
4068
  isTotal: false,
3772
- cashFlowCategory: null
4069
+ cashFlowCategory: "Operating"
3773
4070
  },
3774
4071
  {
3775
4072
  code: "5205",
@@ -3778,7 +4075,7 @@ const DIRECT_LABOR = [
3778
4075
  description: "Cost of fishing labor (fisheries)",
3779
4076
  parentCode: "Cost of Sales",
3780
4077
  isTotal: false,
3781
- cashFlowCategory: null
4078
+ cashFlowCategory: "Operating"
3782
4079
  },
3783
4080
  {
3784
4081
  code: "5206",
@@ -3787,7 +4084,7 @@ const DIRECT_LABOR = [
3787
4084
  description: "Wages paid to chefs and kitchen staff (restaurant)",
3788
4085
  parentCode: "Cost of Sales",
3789
4086
  isTotal: false,
3790
- cashFlowCategory: null
4087
+ cashFlowCategory: "Operating"
3791
4088
  },
3792
4089
  {
3793
4090
  code: "5207",
@@ -3796,7 +4093,7 @@ const DIRECT_LABOR = [
3796
4093
  description: "Developer cost directly attributable to projects (IT)",
3797
4094
  parentCode: "Cost of Sales",
3798
4095
  isTotal: false,
3799
- cashFlowCategory: null
4096
+ cashFlowCategory: "Operating"
3800
4097
  }
3801
4098
  ];
3802
4099
  const MANUFACTURING_OVERHEAD = [
@@ -3807,7 +4104,7 @@ const MANUFACTURING_OVERHEAD = [
3807
4104
  description: "Rent expense for factory premises",
3808
4105
  parentCode: "Cost of Sales",
3809
4106
  isTotal: false,
3810
- cashFlowCategory: null
4107
+ cashFlowCategory: "Operating"
3811
4108
  },
3812
4109
  {
3813
4110
  code: "5302",
@@ -3816,7 +4113,7 @@ const MANUFACTURING_OVERHEAD = [
3816
4113
  description: "Electricity and gas consumed in factory",
3817
4114
  parentCode: "Cost of Sales",
3818
4115
  isTotal: false,
3819
- cashFlowCategory: null
4116
+ cashFlowCategory: "Operating"
3820
4117
  },
3821
4118
  {
3822
4119
  code: "5303",
@@ -3825,7 +4122,7 @@ const MANUFACTURING_OVERHEAD = [
3825
4122
  description: "Water consumed in factory operations",
3826
4123
  parentCode: "Cost of Sales",
3827
4124
  isTotal: false,
3828
- cashFlowCategory: null
4125
+ cashFlowCategory: "Operating"
3829
4126
  },
3830
4127
  {
3831
4128
  code: "5304",
@@ -3834,7 +4131,7 @@ const MANUFACTURING_OVERHEAD = [
3834
4131
  description: "Insurance premiums for factory and machinery",
3835
4132
  parentCode: "Cost of Sales",
3836
4133
  isTotal: false,
3837
- cashFlowCategory: null
4134
+ cashFlowCategory: "Operating"
3838
4135
  },
3839
4136
  {
3840
4137
  code: "5305",
@@ -3843,7 +4140,7 @@ const MANUFACTURING_OVERHEAD = [
3843
4140
  description: "Repairs and maintenance of production machinery",
3844
4141
  parentCode: "Cost of Sales",
3845
4142
  isTotal: false,
3846
- cashFlowCategory: null
4143
+ cashFlowCategory: "Operating"
3847
4144
  },
3848
4145
  {
3849
4146
  code: "5306",
@@ -3852,7 +4149,7 @@ const MANUFACTURING_OVERHEAD = [
3852
4149
  description: "Repairs and maintenance of factory building",
3853
4150
  parentCode: "Cost of Sales",
3854
4151
  isTotal: false,
3855
- cashFlowCategory: null
4152
+ cashFlowCategory: "Operating"
3856
4153
  },
3857
4154
  {
3858
4155
  code: "5307",
@@ -3861,7 +4158,7 @@ const MANUFACTURING_OVERHEAD = [
3861
4158
  description: "Depreciation of plant and machinery used in production",
3862
4159
  parentCode: "Cost of Sales",
3863
4160
  isTotal: false,
3864
- cashFlowCategory: null
4161
+ cashFlowCategory: "Operating"
3865
4162
  },
3866
4163
  {
3867
4164
  code: "5308",
@@ -3870,7 +4167,7 @@ const MANUFACTURING_OVERHEAD = [
3870
4167
  description: "Depreciation of factory buildings",
3871
4168
  parentCode: "Cost of Sales",
3872
4169
  isTotal: false,
3873
- cashFlowCategory: null
4170
+ cashFlowCategory: "Operating"
3874
4171
  },
3875
4172
  {
3876
4173
  code: "5309",
@@ -3879,7 +4176,7 @@ const MANUFACTURING_OVERHEAD = [
3879
4176
  description: "Costs of quality control and product testing",
3880
4177
  parentCode: "Cost of Sales",
3881
4178
  isTotal: false,
3882
- cashFlowCategory: null
4179
+ cashFlowCategory: "Operating"
3883
4180
  },
3884
4181
  {
3885
4182
  code: "5310",
@@ -3888,7 +4185,7 @@ const MANUFACTURING_OVERHEAD = [
3888
4185
  description: "Effluent treatment plant operating costs (garments compliance)",
3889
4186
  parentCode: "Cost of Sales",
3890
4187
  isTotal: false,
3891
- cashFlowCategory: null
4188
+ cashFlowCategory: "Operating"
3892
4189
  },
3893
4190
  {
3894
4191
  code: "5311",
@@ -3897,7 +4194,7 @@ const MANUFACTURING_OVERHEAD = [
3897
4194
  description: "Waste disposal and environmental compliance costs",
3898
4195
  parentCode: "Cost of Sales",
3899
4196
  isTotal: false,
3900
- cashFlowCategory: null
4197
+ cashFlowCategory: "Operating"
3901
4198
  },
3902
4199
  {
3903
4200
  code: "5312",
@@ -3906,7 +4203,7 @@ const MANUFACTURING_OVERHEAD = [
3906
4203
  description: "Consumables and spare parts used in production",
3907
4204
  parentCode: "Cost of Sales",
3908
4205
  isTotal: false,
3909
- cashFlowCategory: null
4206
+ cashFlowCategory: "Operating"
3910
4207
  },
3911
4208
  {
3912
4209
  code: "5313",
@@ -3915,7 +4212,7 @@ const MANUFACTURING_OVERHEAD = [
3915
4212
  description: "Generator fuel consumed for production",
3916
4213
  parentCode: "Cost of Sales",
3917
4214
  isTotal: false,
3918
- cashFlowCategory: null
4215
+ cashFlowCategory: "Operating"
3919
4216
  },
3920
4217
  {
3921
4218
  code: "5314",
@@ -3924,7 +4221,7 @@ const MANUFACTURING_OVERHEAD = [
3924
4221
  description: "Charges for outsourced production work",
3925
4222
  parentCode: "Cost of Sales",
3926
4223
  isTotal: false,
3927
- cashFlowCategory: null
4224
+ cashFlowCategory: "Operating"
3928
4225
  },
3929
4226
  {
3930
4227
  code: "5315",
@@ -3933,7 +4230,7 @@ const MANUFACTURING_OVERHEAD = [
3933
4230
  description: "Cost of pattern and sample making",
3934
4231
  parentCode: "Cost of Sales",
3935
4232
  isTotal: false,
3936
- cashFlowCategory: null
4233
+ cashFlowCategory: "Operating"
3937
4234
  },
3938
4235
  {
3939
4236
  code: "5316",
@@ -3942,7 +4239,7 @@ const MANUFACTURING_OVERHEAD = [
3942
4239
  description: "Cost of molds and dies used in production",
3943
4240
  parentCode: "Cost of Sales",
3944
4241
  isTotal: false,
3945
- cashFlowCategory: null
4242
+ cashFlowCategory: "Operating"
3946
4243
  },
3947
4244
  {
3948
4245
  code: "5317",
@@ -3951,7 +4248,7 @@ const MANUFACTURING_OVERHEAD = [
3951
4248
  description: "Packaging cost for finished products",
3952
4249
  parentCode: "Cost of Sales",
3953
4250
  isTotal: false,
3954
- cashFlowCategory: null
4251
+ cashFlowCategory: "Operating"
3955
4252
  },
3956
4253
  {
3957
4254
  code: "5318",
@@ -3960,7 +4257,52 @@ const MANUFACTURING_OVERHEAD = [
3960
4257
  description: "Internal transport and material handling costs",
3961
4258
  parentCode: "Cost of Sales",
3962
4259
  isTotal: false,
3963
- cashFlowCategory: null
4260
+ cashFlowCategory: "Operating"
4261
+ },
4262
+ {
4263
+ code: "5319",
4264
+ name: "Manufacturing Overhead Absorption Variance",
4265
+ category: X$2,
4266
+ description: "Difference between actual MOH (5301-5318) and MOH absorbed into WIP/FG via standard rates. Positive = over-absorbed (reduces COGS); negative = under-absorbed (idle capacity, increases COGS). Cleared at period close to COGS.",
4267
+ parentCode: "Cost of Sales",
4268
+ isTotal: false,
4269
+ cashFlowCategory: "Operating"
4270
+ },
4271
+ {
4272
+ code: "5320",
4273
+ name: "Standard Cost Variance — Material Price",
4274
+ category: X$2,
4275
+ description: "Favorable / unfavorable variance between standard and actual purchase price of raw materials. Standard cost × actual qty vs. actual cost × actual qty. Reconciles to actual COGS at period close.",
4276
+ parentCode: "Cost of Sales",
4277
+ isTotal: false,
4278
+ cashFlowCategory: "Operating"
4279
+ },
4280
+ {
4281
+ code: "5321",
4282
+ name: "Standard Cost Variance — Material Usage",
4283
+ category: X$2,
4284
+ description: "Favorable / unfavorable variance between standard and actual material quantity consumed for the actual output (wastage, yield variance). Standard qty × standard rate vs. actual qty × standard rate.",
4285
+ parentCode: "Cost of Sales",
4286
+ isTotal: false,
4287
+ cashFlowCategory: "Operating"
4288
+ },
4289
+ {
4290
+ code: "5322",
4291
+ name: "Standard Cost Variance — Labor Efficiency",
4292
+ category: X$2,
4293
+ description: "Favorable / unfavorable variance in labor hours/rate vs. standard. Captures overtime premiums and production efficiency gains/losses.",
4294
+ parentCode: "Cost of Sales",
4295
+ isTotal: false,
4296
+ cashFlowCategory: "Operating"
4297
+ },
4298
+ {
4299
+ code: "5124",
4300
+ name: "Hub Transport / Parcel Sortation",
4301
+ category: X$2,
4302
+ description: "Intra-hub parcel movement, sortation lines, dispatch-bay handoff (courier/last-mile). Volume-based; capitalized into per-parcel cost-of-service if direct-traced. Distinct from 5318 (factory internal handling).",
4303
+ parentCode: "Cost of Sales",
4304
+ isTotal: false,
4305
+ cashFlowCategory: "Operating"
3964
4306
  }
3965
4307
  ];
3966
4308
  const COST_OF_SERVICES = [
@@ -3971,7 +4313,7 @@ const COST_OF_SERVICES = [
3971
4313
  description: "Direct project costs (IT)",
3972
4314
  parentCode: "Cost of Sales",
3973
4315
  isTotal: false,
3974
- cashFlowCategory: null
4316
+ cashFlowCategory: "Operating"
3975
4317
  },
3976
4318
  {
3977
4319
  code: "5402",
@@ -3980,7 +4322,7 @@ const COST_OF_SERVICES = [
3980
4322
  description: "Cloud hosting and server costs (IT)",
3981
4323
  parentCode: "Cost of Sales",
3982
4324
  isTotal: false,
3983
- cashFlowCategory: null
4325
+ cashFlowCategory: "Operating"
3984
4326
  },
3985
4327
  {
3986
4328
  code: "5403",
@@ -3989,7 +4331,7 @@ const COST_OF_SERVICES = [
3989
4331
  description: "Third-party API and license costs (IT)",
3990
4332
  parentCode: "Cost of Sales",
3991
4333
  isTotal: false,
3992
- cashFlowCategory: null
4334
+ cashFlowCategory: "Operating"
3993
4335
  },
3994
4336
  {
3995
4337
  code: "5404",
@@ -3998,7 +4340,7 @@ const COST_OF_SERVICES = [
3998
4340
  description: "Medical supplies and consumables (healthcare)",
3999
4341
  parentCode: "Cost of Sales",
4000
4342
  isTotal: false,
4001
- cashFlowCategory: null
4343
+ cashFlowCategory: "Operating"
4002
4344
  },
4003
4345
  {
4004
4346
  code: "5405",
@@ -4007,7 +4349,7 @@ const COST_OF_SERVICES = [
4007
4349
  description: "Teaching materials and lab supplies (education)",
4008
4350
  parentCode: "Cost of Sales",
4009
4351
  isTotal: false,
4010
- cashFlowCategory: null
4352
+ cashFlowCategory: "Operating"
4011
4353
  },
4012
4354
  {
4013
4355
  code: "5406",
@@ -4016,7 +4358,7 @@ const COST_OF_SERVICES = [
4016
4358
  description: "Direct vehicle running costs (transport)",
4017
4359
  parentCode: "Cost of Sales",
4018
4360
  isTotal: false,
4019
- cashFlowCategory: null
4361
+ cashFlowCategory: "Operating"
4020
4362
  },
4021
4363
  {
4022
4364
  code: "5407",
@@ -4025,7 +4367,7 @@ const COST_OF_SERVICES = [
4025
4367
  description: "Fuel cost for fleet vehicles (transport)",
4026
4368
  parentCode: "Cost of Sales",
4027
4369
  isTotal: false,
4028
- cashFlowCategory: null
4370
+ cashFlowCategory: "Operating"
4029
4371
  },
4030
4372
  {
4031
4373
  code: "5408",
@@ -4034,7 +4376,7 @@ const COST_OF_SERVICES = [
4034
4376
  description: "Toll, permit and route charges (transport)",
4035
4377
  parentCode: "Cost of Sales",
4036
4378
  isTotal: false,
4037
- cashFlowCategory: null
4379
+ cashFlowCategory: "Operating"
4038
4380
  },
4039
4381
  {
4040
4382
  code: "5409",
@@ -4043,7 +4385,7 @@ const COST_OF_SERVICES = [
4043
4385
  description: "Subcontractor costs in construction projects",
4044
4386
  parentCode: "Cost of Sales",
4045
4387
  isTotal: false,
4046
- cashFlowCategory: null
4388
+ cashFlowCategory: "Operating"
4047
4389
  },
4048
4390
  {
4049
4391
  code: "5410",
@@ -4052,7 +4394,7 @@ const COST_OF_SERVICES = [
4052
4394
  description: "Architect and engineer fees (construction)",
4053
4395
  parentCode: "Cost of Sales",
4054
4396
  isTotal: false,
4055
- cashFlowCategory: null
4397
+ cashFlowCategory: "Operating"
4056
4398
  },
4057
4399
  {
4058
4400
  code: "5411",
@@ -4061,7 +4403,7 @@ const COST_OF_SERVICES = [
4061
4403
  description: "Cost of land for sold units (real estate)",
4062
4404
  parentCode: "Cost of Sales",
4063
4405
  isTotal: false,
4064
- cashFlowCategory: null
4406
+ cashFlowCategory: "Operating"
4065
4407
  },
4066
4408
  {
4067
4409
  code: "5412",
@@ -4070,7 +4412,7 @@ const COST_OF_SERVICES = [
4070
4412
  description: "Construction cost of sold real estate units",
4071
4413
  parentCode: "Cost of Sales",
4072
4414
  isTotal: false,
4073
- cashFlowCategory: null
4415
+ cashFlowCategory: "Operating"
4074
4416
  },
4075
4417
  {
4076
4418
  code: "5413",
@@ -4079,7 +4421,7 @@ const COST_OF_SERVICES = [
4079
4421
  description: "Room amenities and guest supplies (hotel)",
4080
4422
  parentCode: "Cost of Sales",
4081
4423
  isTotal: false,
4082
- cashFlowCategory: null
4424
+ cashFlowCategory: "Operating"
4083
4425
  },
4084
4426
  {
4085
4427
  code: "5414",
@@ -4088,7 +4430,7 @@ const COST_OF_SERVICES = [
4088
4430
  description: "Laundry and housekeeping supplies (hotel)",
4089
4431
  parentCode: "Cost of Sales",
4090
4432
  isTotal: false,
4091
- cashFlowCategory: null
4433
+ cashFlowCategory: "Operating"
4092
4434
  },
4093
4435
  {
4094
4436
  code: "5415",
@@ -4097,7 +4439,7 @@ const COST_OF_SERVICES = [
4097
4439
  description: "Cost of servicing microfinance loans (NGO/MFI)",
4098
4440
  parentCode: "Cost of Sales",
4099
4441
  isTotal: false,
4100
- cashFlowCategory: null
4442
+ cashFlowCategory: "Operating"
4101
4443
  }
4102
4444
  ];
4103
4445
  const PURCHASES = [
@@ -4108,7 +4450,7 @@ const PURCHASES = [
4108
4450
  description: "Domestic purchases of goods for resale",
4109
4451
  parentCode: "Cost of Sales",
4110
4452
  isTotal: false,
4111
- cashFlowCategory: null
4453
+ cashFlowCategory: "Operating"
4112
4454
  },
4113
4455
  {
4114
4456
  code: "5502",
@@ -4117,7 +4459,7 @@ const PURCHASES = [
4117
4459
  description: "Imported purchases of goods for resale",
4118
4460
  parentCode: "Cost of Sales",
4119
4461
  isTotal: false,
4120
- cashFlowCategory: null
4462
+ cashFlowCategory: "Operating"
4121
4463
  },
4122
4464
  {
4123
4465
  code: "5503",
@@ -4126,7 +4468,7 @@ const PURCHASES = [
4126
4468
  description: "Contra — returns and allowances on purchases",
4127
4469
  parentCode: "Cost of Sales",
4128
4470
  isTotal: false,
4129
- cashFlowCategory: null
4471
+ cashFlowCategory: "Operating"
4130
4472
  },
4131
4473
  {
4132
4474
  code: "5504",
@@ -4135,7 +4477,7 @@ const PURCHASES = [
4135
4477
  description: "Contra — discounts received on purchases",
4136
4478
  parentCode: "Cost of Sales",
4137
4479
  isTotal: false,
4138
- cashFlowCategory: null
4480
+ cashFlowCategory: "Operating"
4139
4481
  },
4140
4482
  {
4141
4483
  code: "5505",
@@ -4144,7 +4486,7 @@ const PURCHASES = [
4144
4486
  description: "Customs duty paid on imported goods",
4145
4487
  parentCode: "Cost of Sales",
4146
4488
  isTotal: false,
4147
- cashFlowCategory: null
4489
+ cashFlowCategory: "Operating"
4148
4490
  },
4149
4491
  {
4150
4492
  code: "5506",
@@ -4153,7 +4495,7 @@ const PURCHASES = [
4153
4495
  description: "Supplementary duty on imported goods",
4154
4496
  parentCode: "Cost of Sales",
4155
4497
  isTotal: false,
4156
- cashFlowCategory: null
4498
+ cashFlowCategory: "Operating"
4157
4499
  },
4158
4500
  {
4159
4501
  code: "5507",
@@ -4162,7 +4504,7 @@ const PURCHASES = [
4162
4504
  description: "Clearing and forwarding agent commission on imports",
4163
4505
  parentCode: "Cost of Sales",
4164
4506
  isTotal: false,
4165
- cashFlowCategory: null
4507
+ cashFlowCategory: "Operating"
4166
4508
  },
4167
4509
  {
4168
4510
  code: "5508",
@@ -4171,7 +4513,7 @@ const PURCHASES = [
4171
4513
  description: "Port charges and demurrage on imports",
4172
4514
  parentCode: "Cost of Sales",
4173
4515
  isTotal: false,
4174
- cashFlowCategory: null
4516
+ cashFlowCategory: "Operating"
4175
4517
  },
4176
4518
  {
4177
4519
  code: "5509",
@@ -4180,7 +4522,16 @@ const PURCHASES = [
4180
4522
  description: "Clearing and forwarding charges",
4181
4523
  parentCode: "Cost of Sales",
4182
4524
  isTotal: false,
4183
- cashFlowCategory: null
4525
+ cashFlowCategory: "Operating"
4526
+ },
4527
+ {
4528
+ code: "5510",
4529
+ name: "Contract Farming Premium",
4530
+ category: X$2,
4531
+ description: "Per-unit bonuses paid to contract farmers post-harvest under integrator models (Pran, ACI, etc.) for quality, timing, or yield benchmarks. Distinct from 5501 (cash purchase price) and 2121 (direct payable) — this captures the variable premium component recognized as COGS at delivery.",
4532
+ parentCode: "Cost of Sales",
4533
+ isTotal: false,
4534
+ cashFlowCategory: "Operating"
4184
4535
  }
4185
4536
  ];
4186
4537
  const COGS = [
@@ -4201,7 +4552,7 @@ const EMPLOYEE_COSTS = [
4201
4552
  description: "Administrative staff salaries and wages",
4202
4553
  parentCode: "Operating Expenses",
4203
4554
  isTotal: false,
4204
- cashFlowCategory: null
4555
+ cashFlowCategory: "Operating"
4205
4556
  },
4206
4557
  {
4207
4558
  code: "6102",
@@ -4210,7 +4561,7 @@ const EMPLOYEE_COSTS = [
4210
4561
  description: "Remuneration paid to directors",
4211
4562
  parentCode: "Operating Expenses",
4212
4563
  isTotal: false,
4213
- cashFlowCategory: null
4564
+ cashFlowCategory: "Operating"
4214
4565
  },
4215
4566
  {
4216
4567
  code: "6103",
@@ -4219,7 +4570,7 @@ const EMPLOYEE_COSTS = [
4219
4570
  description: "Salary paid to managing director",
4220
4571
  parentCode: "Operating Expenses",
4221
4572
  isTotal: false,
4222
- cashFlowCategory: null
4573
+ cashFlowCategory: "Operating"
4223
4574
  },
4224
4575
  {
4225
4576
  code: "6104",
@@ -4228,7 +4579,7 @@ const EMPLOYEE_COSTS = [
4228
4579
  description: "Festival bonuses paid to employees",
4229
4580
  parentCode: "Operating Expenses",
4230
4581
  isTotal: false,
4231
- cashFlowCategory: null
4582
+ cashFlowCategory: "Operating"
4232
4583
  },
4233
4584
  {
4234
4585
  code: "6105",
@@ -4237,7 +4588,7 @@ const EMPLOYEE_COSTS = [
4237
4588
  description: "Overtime allowance for administrative staff",
4238
4589
  parentCode: "Operating Expenses",
4239
4590
  isTotal: false,
4240
- cashFlowCategory: null
4591
+ cashFlowCategory: "Operating"
4241
4592
  },
4242
4593
  {
4243
4594
  code: "6106",
@@ -4246,7 +4597,7 @@ const EMPLOYEE_COSTS = [
4246
4597
  description: "House rent allowance paid to employees",
4247
4598
  parentCode: "Operating Expenses",
4248
4599
  isTotal: false,
4249
- cashFlowCategory: null
4600
+ cashFlowCategory: "Operating"
4250
4601
  },
4251
4602
  {
4252
4603
  code: "6107",
@@ -4255,7 +4606,7 @@ const EMPLOYEE_COSTS = [
4255
4606
  description: "Medical allowance paid to employees",
4256
4607
  parentCode: "Operating Expenses",
4257
4608
  isTotal: false,
4258
- cashFlowCategory: null
4609
+ cashFlowCategory: "Operating"
4259
4610
  },
4260
4611
  {
4261
4612
  code: "6108",
@@ -4264,7 +4615,7 @@ const EMPLOYEE_COSTS = [
4264
4615
  description: "Transport and conveyance allowance",
4265
4616
  parentCode: "Operating Expenses",
4266
4617
  isTotal: false,
4267
- cashFlowCategory: null
4618
+ cashFlowCategory: "Operating"
4268
4619
  },
4269
4620
  {
4270
4621
  code: "6109",
@@ -4273,7 +4624,7 @@ const EMPLOYEE_COSTS = [
4273
4624
  description: "Mobile phone allowance for employees",
4274
4625
  parentCode: "Operating Expenses",
4275
4626
  isTotal: false,
4276
- cashFlowCategory: null
4627
+ cashFlowCategory: "Operating"
4277
4628
  },
4278
4629
  {
4279
4630
  code: "6110",
@@ -4282,7 +4633,7 @@ const EMPLOYEE_COSTS = [
4282
4633
  description: "Education allowance for employees and dependents",
4283
4634
  parentCode: "Operating Expenses",
4284
4635
  isTotal: false,
4285
- cashFlowCategory: null
4636
+ cashFlowCategory: "Operating"
4286
4637
  },
4287
4638
  {
4288
4639
  code: "6111",
@@ -4291,7 +4642,7 @@ const EMPLOYEE_COSTS = [
4291
4642
  description: "Dearness allowance for cost-of-living adjustment",
4292
4643
  parentCode: "Operating Expenses",
4293
4644
  isTotal: false,
4294
- cashFlowCategory: null
4645
+ cashFlowCategory: "Operating"
4295
4646
  },
4296
4647
  {
4297
4648
  code: "6112",
@@ -4300,7 +4651,7 @@ const EMPLOYEE_COSTS = [
4300
4651
  description: "Special and hardship allowances",
4301
4652
  parentCode: "Operating Expenses",
4302
4653
  isTotal: false,
4303
- cashFlowCategory: null
4654
+ cashFlowCategory: "Operating"
4304
4655
  },
4305
4656
  {
4306
4657
  code: "6113",
@@ -4309,7 +4660,7 @@ const EMPLOYEE_COSTS = [
4309
4660
  description: "Leave fare assistance for employee travel",
4310
4661
  parentCode: "Operating Expenses",
4311
4662
  isTotal: false,
4312
- cashFlowCategory: null
4663
+ cashFlowCategory: "Operating"
4313
4664
  },
4314
4665
  {
4315
4666
  code: "6114",
@@ -4318,7 +4669,7 @@ const EMPLOYEE_COSTS = [
4318
4669
  description: "Employer contribution to provident fund",
4319
4670
  parentCode: "Operating Expenses",
4320
4671
  isTotal: false,
4321
- cashFlowCategory: null
4672
+ cashFlowCategory: "Operating"
4322
4673
  },
4323
4674
  {
4324
4675
  code: "6115",
@@ -4327,7 +4678,7 @@ const EMPLOYEE_COSTS = [
4327
4678
  description: "Gratuity expense for eligible employees",
4328
4679
  parentCode: "Operating Expenses",
4329
4680
  isTotal: false,
4330
- cashFlowCategory: null
4681
+ cashFlowCategory: "Operating"
4331
4682
  },
4332
4683
  {
4333
4684
  code: "6116",
@@ -4336,7 +4687,7 @@ const EMPLOYEE_COSTS = [
4336
4687
  description: "Workers Profit Participation Fund contribution (5%)",
4337
4688
  parentCode: "Operating Expenses",
4338
4689
  isTotal: false,
4339
- cashFlowCategory: null
4690
+ cashFlowCategory: "Operating"
4340
4691
  },
4341
4692
  {
4342
4693
  code: "6117",
@@ -4345,7 +4696,7 @@ const EMPLOYEE_COSTS = [
4345
4696
  description: "Workers welfare fund contribution",
4346
4697
  parentCode: "Operating Expenses",
4347
4698
  isTotal: false,
4348
- cashFlowCategory: null
4699
+ cashFlowCategory: "Operating"
4349
4700
  },
4350
4701
  {
4351
4702
  code: "6118",
@@ -4354,7 +4705,7 @@ const EMPLOYEE_COSTS = [
4354
4705
  description: "Group life and health insurance premiums",
4355
4706
  parentCode: "Operating Expenses",
4356
4707
  isTotal: false,
4357
- cashFlowCategory: null
4708
+ cashFlowCategory: "Operating"
4358
4709
  },
4359
4710
  {
4360
4711
  code: "6119",
@@ -4363,7 +4714,7 @@ const EMPLOYEE_COSTS = [
4363
4714
  description: "Staff training and development expenses",
4364
4715
  parentCode: "Operating Expenses",
4365
4716
  isTotal: false,
4366
- cashFlowCategory: null
4717
+ cashFlowCategory: "Operating"
4367
4718
  },
4368
4719
  {
4369
4720
  code: "6120",
@@ -4372,7 +4723,7 @@ const EMPLOYEE_COSTS = [
4372
4723
  description: "Recruitment and hiring expenses",
4373
4724
  parentCode: "Operating Expenses",
4374
4725
  isTotal: false,
4375
- cashFlowCategory: null
4726
+ cashFlowCategory: "Operating"
4376
4727
  },
4377
4728
  {
4378
4729
  code: "6121",
@@ -4381,7 +4732,7 @@ const EMPLOYEE_COSTS = [
4381
4732
  description: "Uniforms and personal protective equipment",
4382
4733
  parentCode: "Operating Expenses",
4383
4734
  isTotal: false,
4384
- cashFlowCategory: null
4735
+ cashFlowCategory: "Operating"
4385
4736
  },
4386
4737
  {
4387
4738
  code: "6122",
@@ -4390,7 +4741,7 @@ const EMPLOYEE_COSTS = [
4390
4741
  description: "Tiffin and meal allowance for employees",
4391
4742
  parentCode: "Operating Expenses",
4392
4743
  isTotal: false,
4393
- cashFlowCategory: null
4744
+ cashFlowCategory: "Operating"
4394
4745
  },
4395
4746
  {
4396
4747
  code: "6123",
@@ -4399,7 +4750,7 @@ const EMPLOYEE_COSTS = [
4399
4750
  description: "Canteen and staff welfare expenses",
4400
4751
  parentCode: "Operating Expenses",
4401
4752
  isTotal: false,
4402
- cashFlowCategory: null
4753
+ cashFlowCategory: "Operating"
4403
4754
  },
4404
4755
  {
4405
4756
  code: "6124",
@@ -4408,7 +4759,7 @@ const EMPLOYEE_COSTS = [
4408
4759
  description: "Cost of contractual and outsourced staff",
4409
4760
  parentCode: "Operating Expenses",
4410
4761
  isTotal: false,
4411
- cashFlowCategory: null
4762
+ cashFlowCategory: "Operating"
4412
4763
  },
4413
4764
  {
4414
4765
  code: "6125",
@@ -4417,7 +4768,7 @@ const EMPLOYEE_COSTS = [
4417
4768
  description: "Cost of expatriate employees",
4418
4769
  parentCode: "Operating Expenses",
4419
4770
  isTotal: false,
4420
- cashFlowCategory: null
4771
+ cashFlowCategory: "Operating"
4421
4772
  },
4422
4773
  {
4423
4774
  code: "6126",
@@ -4426,7 +4777,7 @@ const EMPLOYEE_COSTS = [
4426
4777
  description: "Employer pension fund contribution",
4427
4778
  parentCode: "Operating Expenses",
4428
4779
  isTotal: false,
4429
- cashFlowCategory: null
4780
+ cashFlowCategory: "Operating"
4430
4781
  },
4431
4782
  {
4432
4783
  code: "6127",
@@ -4435,7 +4786,7 @@ const EMPLOYEE_COSTS = [
4435
4786
  description: "Separation and severance payments",
4436
4787
  parentCode: "Operating Expenses",
4437
4788
  isTotal: false,
4438
- cashFlowCategory: null
4789
+ cashFlowCategory: "Operating"
4439
4790
  }
4440
4791
  ];
4441
4792
  const PREMISES_COSTS = [
@@ -4446,7 +4797,7 @@ const PREMISES_COSTS = [
4446
4797
  description: "Rent expense for office premises",
4447
4798
  parentCode: "Operating Expenses",
4448
4799
  isTotal: false,
4449
- cashFlowCategory: null
4800
+ cashFlowCategory: "Operating"
4450
4801
  },
4451
4802
  {
4452
4803
  code: "6202",
@@ -4455,7 +4806,7 @@ const PREMISES_COSTS = [
4455
4806
  description: "Municipal rates and taxes for office premises",
4456
4807
  parentCode: "Operating Expenses",
4457
4808
  isTotal: false,
4458
- cashFlowCategory: null
4809
+ cashFlowCategory: "Operating"
4459
4810
  },
4460
4811
  {
4461
4812
  code: "6203",
@@ -4464,7 +4815,7 @@ const PREMISES_COSTS = [
4464
4815
  description: "Electricity expense for office premises",
4465
4816
  parentCode: "Operating Expenses",
4466
4817
  isTotal: false,
4467
- cashFlowCategory: null
4818
+ cashFlowCategory: "Operating"
4468
4819
  },
4469
4820
  {
4470
4821
  code: "6204",
@@ -4473,7 +4824,7 @@ const PREMISES_COSTS = [
4473
4824
  description: "Gas expense for office premises",
4474
4825
  parentCode: "Operating Expenses",
4475
4826
  isTotal: false,
4476
- cashFlowCategory: null
4827
+ cashFlowCategory: "Operating"
4477
4828
  },
4478
4829
  {
4479
4830
  code: "6205",
@@ -4482,7 +4833,7 @@ const PREMISES_COSTS = [
4482
4833
  description: "Water expense for office premises",
4483
4834
  parentCode: "Operating Expenses",
4484
4835
  isTotal: false,
4485
- cashFlowCategory: null
4836
+ cashFlowCategory: "Operating"
4486
4837
  },
4487
4838
  {
4488
4839
  code: "6206",
@@ -4491,7 +4842,7 @@ const PREMISES_COSTS = [
4491
4842
  description: "Cleaning and janitorial services for office",
4492
4843
  parentCode: "Operating Expenses",
4493
4844
  isTotal: false,
4494
- cashFlowCategory: null
4845
+ cashFlowCategory: "Operating"
4495
4846
  },
4496
4847
  {
4497
4848
  code: "6207",
@@ -4500,7 +4851,7 @@ const PREMISES_COSTS = [
4500
4851
  description: "Repairs and maintenance of office premises",
4501
4852
  parentCode: "Operating Expenses",
4502
4853
  isTotal: false,
4503
- cashFlowCategory: null
4854
+ cashFlowCategory: "Operating"
4504
4855
  },
4505
4856
  {
4506
4857
  code: "6208",
@@ -4509,7 +4860,7 @@ const PREMISES_COSTS = [
4509
4860
  description: "Insurance for office building",
4510
4861
  parentCode: "Operating Expenses",
4511
4862
  isTotal: false,
4512
- cashFlowCategory: null
4863
+ cashFlowCategory: "Operating"
4513
4864
  },
4514
4865
  {
4515
4866
  code: "6209",
@@ -4518,7 +4869,7 @@ const PREMISES_COSTS = [
4518
4869
  description: "Security guard and security service costs",
4519
4870
  parentCode: "Operating Expenses",
4520
4871
  isTotal: false,
4521
- cashFlowCategory: null
4872
+ cashFlowCategory: "Operating"
4522
4873
  },
4523
4874
  {
4524
4875
  code: "6210",
@@ -4527,7 +4878,7 @@ const PREMISES_COSTS = [
4527
4878
  description: "Elevator and lift maintenance costs",
4528
4879
  parentCode: "Operating Expenses",
4529
4880
  isTotal: false,
4530
- cashFlowCategory: null
4881
+ cashFlowCategory: "Operating"
4531
4882
  },
4532
4883
  {
4533
4884
  code: "6211",
@@ -4536,7 +4887,7 @@ const PREMISES_COSTS = [
4536
4887
  description: "Generator fuel and running costs for office",
4537
4888
  parentCode: "Operating Expenses",
4538
4889
  isTotal: false,
4539
- cashFlowCategory: null
4890
+ cashFlowCategory: "Operating"
4540
4891
  },
4541
4892
  {
4542
4893
  code: "6212",
@@ -4545,7 +4896,7 @@ const PREMISES_COSTS = [
4545
4896
  description: "Air conditioning maintenance and servicing",
4546
4897
  parentCode: "Operating Expenses",
4547
4898
  isTotal: false,
4548
- cashFlowCategory: null
4899
+ cashFlowCategory: "Operating"
4549
4900
  }
4550
4901
  ];
4551
4902
  const ADMIN_EXPENSES = [
@@ -4556,7 +4907,7 @@ const ADMIN_EXPENSES = [
4556
4907
  description: "Printing and stationery expenses",
4557
4908
  parentCode: "Operating Expenses",
4558
4909
  isTotal: false,
4559
- cashFlowCategory: null
4910
+ cashFlowCategory: "Operating"
4560
4911
  },
4561
4912
  {
4562
4913
  code: "6302",
@@ -4565,7 +4916,7 @@ const ADMIN_EXPENSES = [
4565
4916
  description: "Postage and courier charges",
4566
4917
  parentCode: "Operating Expenses",
4567
4918
  isTotal: false,
4568
- cashFlowCategory: null
4919
+ cashFlowCategory: "Operating"
4569
4920
  },
4570
4921
  {
4571
4922
  code: "6303",
@@ -4574,7 +4925,7 @@ const ADMIN_EXPENSES = [
4574
4925
  description: "Telephone and internet charges",
4575
4926
  parentCode: "Operating Expenses",
4576
4927
  isTotal: false,
4577
- cashFlowCategory: null
4928
+ cashFlowCategory: "Operating"
4578
4929
  },
4579
4930
  {
4580
4931
  code: "6304",
@@ -4583,7 +4934,7 @@ const ADMIN_EXPENSES = [
4583
4934
  description: "Mobile phone recharge and data costs",
4584
4935
  parentCode: "Operating Expenses",
4585
4936
  isTotal: false,
4586
- cashFlowCategory: null
4937
+ cashFlowCategory: "Operating"
4587
4938
  },
4588
4939
  {
4589
4940
  code: "6305",
@@ -4592,7 +4943,7 @@ const ADMIN_EXPENSES = [
4592
4943
  description: "Software and SaaS subscription costs",
4593
4944
  parentCode: "Operating Expenses",
4594
4945
  isTotal: false,
4595
- cashFlowCategory: null
4946
+ cashFlowCategory: "Operating"
4596
4947
  },
4597
4948
  {
4598
4949
  code: "6306",
@@ -4601,7 +4952,7 @@ const ADMIN_EXPENSES = [
4601
4952
  description: "Cloud computing and hosting costs for admin",
4602
4953
  parentCode: "Operating Expenses",
4603
4954
  isTotal: false,
4604
- cashFlowCategory: null
4955
+ cashFlowCategory: "Operating"
4605
4956
  },
4606
4957
  {
4607
4958
  code: "6307",
@@ -4610,7 +4961,7 @@ const ADMIN_EXPENSES = [
4610
4961
  description: "Domain, SSL and email hosting costs",
4611
4962
  parentCode: "Operating Expenses",
4612
4963
  isTotal: false,
4613
- cashFlowCategory: null
4964
+ cashFlowCategory: "Operating"
4614
4965
  },
4615
4966
  {
4616
4967
  code: "6308",
@@ -4619,7 +4970,7 @@ const ADMIN_EXPENSES = [
4619
4970
  description: "External audit fees",
4620
4971
  parentCode: "Operating Expenses",
4621
4972
  isTotal: false,
4622
- cashFlowCategory: null
4973
+ cashFlowCategory: "Operating"
4623
4974
  },
4624
4975
  {
4625
4976
  code: "6309",
@@ -4628,7 +4979,7 @@ const ADMIN_EXPENSES = [
4628
4979
  description: "Legal fees and professional charges",
4629
4980
  parentCode: "Operating Expenses",
4630
4981
  isTotal: false,
4631
- cashFlowCategory: null
4982
+ cashFlowCategory: "Operating"
4632
4983
  },
4633
4984
  {
4634
4985
  code: "6310",
@@ -4637,7 +4988,7 @@ const ADMIN_EXPENSES = [
4637
4988
  description: "Consultancy and advisory fees",
4638
4989
  parentCode: "Operating Expenses",
4639
4990
  isTotal: false,
4640
- cashFlowCategory: null
4991
+ cashFlowCategory: "Operating"
4641
4992
  },
4642
4993
  {
4643
4994
  code: "6311",
@@ -4646,7 +4997,7 @@ const ADMIN_EXPENSES = [
4646
4997
  description: "Tax advisory and return filing fees",
4647
4998
  parentCode: "Operating Expenses",
4648
4999
  isTotal: false,
4649
- cashFlowCategory: null
5000
+ cashFlowCategory: "Operating"
4650
5001
  },
4651
5002
  {
4652
5003
  code: "6312",
@@ -4655,7 +5006,7 @@ const ADMIN_EXPENSES = [
4655
5006
  description: "Company registration and filing fees with RJSC",
4656
5007
  parentCode: "Operating Expenses",
4657
5008
  isTotal: false,
4658
- cashFlowCategory: null
5009
+ cashFlowCategory: "Operating"
4659
5010
  },
4660
5011
  {
4661
5012
  code: "6313",
@@ -4664,7 +5015,7 @@ const ADMIN_EXPENSES = [
4664
5015
  description: "Trade license fees paid to local government",
4665
5016
  parentCode: "Operating Expenses",
4666
5017
  isTotal: false,
4667
- cashFlowCategory: null
5018
+ cashFlowCategory: "Operating"
4668
5019
  },
4669
5020
  {
4670
5021
  code: "6314",
@@ -4673,7 +5024,7 @@ const ADMIN_EXPENSES = [
4673
5024
  description: "Membership fees to trade bodies and chambers",
4674
5025
  parentCode: "Operating Expenses",
4675
5026
  isTotal: false,
4676
- cashFlowCategory: null
5027
+ cashFlowCategory: "Operating"
4677
5028
  },
4678
5029
  {
4679
5030
  code: "6315",
@@ -4682,7 +5033,7 @@ const ADMIN_EXPENSES = [
4682
5033
  description: "Books, journals and periodical subscriptions",
4683
5034
  parentCode: "Operating Expenses",
4684
5035
  isTotal: false,
4685
- cashFlowCategory: null
5036
+ cashFlowCategory: "Operating"
4686
5037
  },
4687
5038
  {
4688
5039
  code: "6316",
@@ -4691,7 +5042,7 @@ const ADMIN_EXPENSES = [
4691
5042
  description: "Meeting and conference expenses",
4692
5043
  parentCode: "Operating Expenses",
4693
5044
  isTotal: false,
4694
- cashFlowCategory: null
5045
+ cashFlowCategory: "Operating"
4695
5046
  },
4696
5047
  {
4697
5048
  code: "6317",
@@ -4700,7 +5051,7 @@ const ADMIN_EXPENSES = [
4700
5051
  description: "Annual general meeting and board meeting costs",
4701
5052
  parentCode: "Operating Expenses",
4702
5053
  isTotal: false,
4703
- cashFlowCategory: null
5054
+ cashFlowCategory: "Operating"
4704
5055
  },
4705
5056
  {
4706
5057
  code: "6318",
@@ -4709,7 +5060,7 @@ const ADMIN_EXPENSES = [
4709
5060
  description: "Shareholder communication and gazette costs",
4710
5061
  parentCode: "Operating Expenses",
4711
5062
  isTotal: false,
4712
- cashFlowCategory: null
5063
+ cashFlowCategory: "Operating"
4713
5064
  },
4714
5065
  {
4715
5066
  code: "6319",
@@ -4718,7 +5069,7 @@ const ADMIN_EXPENSES = [
4718
5069
  description: "Bangladesh Securities and Exchange Commission filing fees",
4719
5070
  parentCode: "Operating Expenses",
4720
5071
  isTotal: false,
4721
- cashFlowCategory: null
5072
+ cashFlowCategory: "Operating"
4722
5073
  },
4723
5074
  {
4724
5075
  code: "6320",
@@ -4727,7 +5078,7 @@ const ADMIN_EXPENSES = [
4727
5078
  description: "Compliance and certification fees",
4728
5079
  parentCode: "Operating Expenses",
4729
5080
  isTotal: false,
4730
- cashFlowCategory: null
5081
+ cashFlowCategory: "Operating"
4731
5082
  },
4732
5083
  {
4733
5084
  code: "6321",
@@ -4736,7 +5087,7 @@ const ADMIN_EXPENSES = [
4736
5087
  description: "Drug license and DGDA fees (pharma)",
4737
5088
  parentCode: "Operating Expenses",
4738
5089
  isTotal: false,
4739
- cashFlowCategory: null
5090
+ cashFlowCategory: "Operating"
4740
5091
  },
4741
5092
  {
4742
5093
  code: "6322",
@@ -4745,7 +5096,7 @@ const ADMIN_EXPENSES = [
4745
5096
  description: "Environmental clearance fees from DOE",
4746
5097
  parentCode: "Operating Expenses",
4747
5098
  isTotal: false,
4748
- cashFlowCategory: null
5099
+ cashFlowCategory: "Operating"
4749
5100
  },
4750
5101
  {
4751
5102
  code: "6323",
@@ -4754,7 +5105,7 @@ const ADMIN_EXPENSES = [
4754
5105
  description: "Fire license and fire safety compliance fees",
4755
5106
  parentCode: "Operating Expenses",
4756
5107
  isTotal: false,
4757
- cashFlowCategory: null
5108
+ cashFlowCategory: "Operating"
4758
5109
  },
4759
5110
  {
4760
5111
  code: "6324",
@@ -4763,7 +5114,7 @@ const ADMIN_EXPENSES = [
4763
5114
  description: "Import/Export Registration Certificate fees",
4764
5115
  parentCode: "Operating Expenses",
4765
5116
  isTotal: false,
4766
- cashFlowCategory: null
5117
+ cashFlowCategory: "Operating"
4767
5118
  },
4768
5119
  {
4769
5120
  code: "6325",
@@ -4772,7 +5123,7 @@ const ADMIN_EXPENSES = [
4772
5123
  description: "Business Identification Number and VAT registration fees",
4773
5124
  parentCode: "Operating Expenses",
4774
5125
  isTotal: false,
4775
- cashFlowCategory: null
5126
+ cashFlowCategory: "Operating"
4776
5127
  },
4777
5128
  {
4778
5129
  code: "6326",
@@ -4781,7 +5132,7 @@ const ADMIN_EXPENSES = [
4781
5132
  description: "Customs bond license fees",
4782
5133
  parentCode: "Operating Expenses",
4783
5134
  isTotal: false,
4784
- cashFlowCategory: null
5135
+ cashFlowCategory: "Operating"
4785
5136
  },
4786
5137
  {
4787
5138
  code: "6327",
@@ -4790,7 +5141,7 @@ const ADMIN_EXPENSES = [
4790
5141
  description: "Bangladesh Telecommunication Regulatory Commission license fees",
4791
5142
  parentCode: "Operating Expenses",
4792
5143
  isTotal: false,
4793
- cashFlowCategory: null
5144
+ cashFlowCategory: "Operating"
4794
5145
  },
4795
5146
  {
4796
5147
  code: "6328",
@@ -4799,7 +5150,7 @@ const ADMIN_EXPENSES = [
4799
5150
  description: "Bank charges and commissions",
4800
5151
  parentCode: "Operating Expenses",
4801
5152
  isTotal: false,
4802
- cashFlowCategory: null
5153
+ cashFlowCategory: "Operating"
4803
5154
  },
4804
5155
  {
4805
5156
  code: "6329",
@@ -4808,7 +5159,7 @@ const ADMIN_EXPENSES = [
4808
5159
  description: "Letter of credit commission and bank charges",
4809
5160
  parentCode: "Operating Expenses",
4810
5161
  isTotal: false,
4811
- cashFlowCategory: null
5162
+ cashFlowCategory: "Operating"
4812
5163
  },
4813
5164
  {
4814
5165
  code: "6330",
@@ -4817,7 +5168,7 @@ const ADMIN_EXPENSES = [
4817
5168
  description: "Bank guarantee commission charges",
4818
5169
  parentCode: "Operating Expenses",
4819
5170
  isTotal: false,
4820
- cashFlowCategory: null
5171
+ cashFlowCategory: "Operating"
4821
5172
  },
4822
5173
  {
4823
5174
  code: "6331",
@@ -4826,7 +5177,7 @@ const ADMIN_EXPENSES = [
4826
5177
  description: "Stamp duty and court fees",
4827
5178
  parentCode: "Operating Expenses",
4828
5179
  isTotal: false,
4829
- cashFlowCategory: null
5180
+ cashFlowCategory: "Operating"
4830
5181
  },
4831
5182
  {
4832
5183
  code: "6332",
@@ -4835,7 +5186,7 @@ const ADMIN_EXPENSES = [
4835
5186
  description: "Miscellaneous government fees and licenses",
4836
5187
  parentCode: "Operating Expenses",
4837
5188
  isTotal: false,
4838
- cashFlowCategory: null
5189
+ cashFlowCategory: "Operating"
4839
5190
  }
4840
5191
  ];
4841
5192
  const SELLING_DISTRIBUTION = [
@@ -4846,7 +5197,7 @@ const SELLING_DISTRIBUTION = [
4846
5197
  description: "Advertising and publicity expenses",
4847
5198
  parentCode: "Operating Expenses",
4848
5199
  isTotal: false,
4849
- cashFlowCategory: null
5200
+ cashFlowCategory: "Operating"
4850
5201
  },
4851
5202
  {
4852
5203
  code: "6402",
@@ -4855,7 +5206,7 @@ const SELLING_DISTRIBUTION = [
4855
5206
  description: "Digital marketing and online advertising",
4856
5207
  parentCode: "Operating Expenses",
4857
5208
  isTotal: false,
4858
- cashFlowCategory: null
5209
+ cashFlowCategory: "Operating"
4859
5210
  },
4860
5211
  {
4861
5212
  code: "6403",
@@ -4864,7 +5215,7 @@ const SELLING_DISTRIBUTION = [
4864
5215
  description: "Sales commissions and incentives",
4865
5216
  parentCode: "Operating Expenses",
4866
5217
  isTotal: false,
4867
- cashFlowCategory: null
5218
+ cashFlowCategory: "Operating"
4868
5219
  },
4869
5220
  {
4870
5221
  code: "6404",
@@ -4873,7 +5224,7 @@ const SELLING_DISTRIBUTION = [
4873
5224
  description: "Brokerage fees for sales transactions",
4874
5225
  parentCode: "Operating Expenses",
4875
5226
  isTotal: false,
4876
- cashFlowCategory: null
5227
+ cashFlowCategory: "Operating"
4877
5228
  },
4878
5229
  {
4879
5230
  code: "6405",
@@ -4882,7 +5233,7 @@ const SELLING_DISTRIBUTION = [
4882
5233
  description: "Outbound freight and delivery costs",
4883
5234
  parentCode: "Operating Expenses",
4884
5235
  isTotal: false,
4885
- cashFlowCategory: null
5236
+ cashFlowCategory: "Operating"
4886
5237
  },
4887
5238
  {
4888
5239
  code: "6406",
@@ -4891,7 +5242,7 @@ const SELLING_DISTRIBUTION = [
4891
5242
  description: "Shipping and logistics for export sales",
4892
5243
  parentCode: "Operating Expenses",
4893
5244
  isTotal: false,
4894
- cashFlowCategory: null
5245
+ cashFlowCategory: "Operating"
4895
5246
  },
4896
5247
  {
4897
5248
  code: "6407",
@@ -4900,7 +5251,7 @@ const SELLING_DISTRIBUTION = [
4900
5251
  description: "Packaging costs for dispatch and delivery",
4901
5252
  parentCode: "Operating Expenses",
4902
5253
  isTotal: false,
4903
- cashFlowCategory: null
5254
+ cashFlowCategory: "Operating"
4904
5255
  },
4905
5256
  {
4906
5257
  code: "6408",
@@ -4909,7 +5260,7 @@ const SELLING_DISTRIBUTION = [
4909
5260
  description: "Rent for showrooms and retail shops",
4910
5261
  parentCode: "Operating Expenses",
4911
5262
  isTotal: false,
4912
- cashFlowCategory: null
5263
+ cashFlowCategory: "Operating"
4913
5264
  },
4914
5265
  {
4915
5266
  code: "6409",
@@ -4918,7 +5269,7 @@ const SELLING_DISTRIBUTION = [
4918
5269
  description: "Salaries for showroom and retail staff",
4919
5270
  parentCode: "Operating Expenses",
4920
5271
  isTotal: false,
4921
- cashFlowCategory: null
5272
+ cashFlowCategory: "Operating"
4922
5273
  },
4923
5274
  {
4924
5275
  code: "6410",
@@ -4927,7 +5278,7 @@ const SELLING_DISTRIBUTION = [
4927
5278
  description: "Exhibition and trade fair participation costs",
4928
5279
  parentCode: "Operating Expenses",
4929
5280
  isTotal: false,
4930
- cashFlowCategory: null
5281
+ cashFlowCategory: "Operating"
4931
5282
  },
4932
5283
  {
4933
5284
  code: "6411",
@@ -4936,7 +5287,7 @@ const SELLING_DISTRIBUTION = [
4936
5287
  description: "Cost of samples and complimentary products",
4937
5288
  parentCode: "Operating Expenses",
4938
5289
  isTotal: false,
4939
- cashFlowCategory: null
5290
+ cashFlowCategory: "Operating"
4940
5291
  },
4941
5292
  {
4942
5293
  code: "6412",
@@ -4945,7 +5296,7 @@ const SELLING_DISTRIBUTION = [
4945
5296
  description: "Discount, rebate and promotional expenses",
4946
5297
  parentCode: "Operating Expenses",
4947
5298
  isTotal: false,
4948
- cashFlowCategory: null
5299
+ cashFlowCategory: "Operating"
4949
5300
  },
4950
5301
  {
4951
5302
  code: "6413",
@@ -4954,7 +5305,7 @@ const SELLING_DISTRIBUTION = [
4954
5305
  description: "After-sales service and warranty costs",
4955
5306
  parentCode: "Operating Expenses",
4956
5307
  isTotal: false,
4957
- cashFlowCategory: null
5308
+ cashFlowCategory: "Operating"
4958
5309
  },
4959
5310
  {
4960
5311
  code: "6414",
@@ -4963,7 +5314,7 @@ const SELLING_DISTRIBUTION = [
4963
5314
  description: "Travel and conveyance for marketing activities",
4964
5315
  parentCode: "Operating Expenses",
4965
5316
  isTotal: false,
4966
- cashFlowCategory: null
5317
+ cashFlowCategory: "Operating"
4967
5318
  },
4968
5319
  {
4969
5320
  code: "6415",
@@ -4972,7 +5323,7 @@ const SELLING_DISTRIBUTION = [
4972
5323
  description: "Running costs for sales fleet vehicles",
4973
5324
  parentCode: "Operating Expenses",
4974
5325
  isTotal: false,
4975
- cashFlowCategory: null
5326
+ cashFlowCategory: "Operating"
4976
5327
  },
4977
5328
  {
4978
5329
  code: "6416",
@@ -4981,7 +5332,7 @@ const SELLING_DISTRIBUTION = [
4981
5332
  description: "Market research and survey expenses",
4982
5333
  parentCode: "Operating Expenses",
4983
5334
  isTotal: false,
4984
- cashFlowCategory: null
5335
+ cashFlowCategory: "Operating"
4985
5336
  },
4986
5337
  {
4987
5338
  code: "6417",
@@ -4990,7 +5341,7 @@ const SELLING_DISTRIBUTION = [
4990
5341
  description: "Support expenses for dealers and distributors",
4991
5342
  parentCode: "Operating Expenses",
4992
5343
  isTotal: false,
4993
- cashFlowCategory: null
5344
+ cashFlowCategory: "Operating"
4994
5345
  },
4995
5346
  {
4996
5347
  code: "6418",
@@ -4999,7 +5350,7 @@ const SELLING_DISTRIBUTION = [
4999
5350
  description: "Merchandising and in-store display costs",
5000
5351
  parentCode: "Operating Expenses",
5001
5352
  isTotal: false,
5002
- cashFlowCategory: null
5353
+ cashFlowCategory: "Operating"
5003
5354
  },
5004
5355
  {
5005
5356
  code: "6419",
@@ -5008,7 +5359,7 @@ const SELLING_DISTRIBUTION = [
5008
5359
  description: "Export documentation and inspection costs",
5009
5360
  parentCode: "Operating Expenses",
5010
5361
  isTotal: false,
5011
- cashFlowCategory: null
5362
+ cashFlowCategory: "Operating"
5012
5363
  },
5013
5364
  {
5014
5365
  code: "6420",
@@ -5017,7 +5368,7 @@ const SELLING_DISTRIBUTION = [
5017
5368
  description: "Fumigation and quarantine costs for agro and frozen exports",
5018
5369
  parentCode: "Operating Expenses",
5019
5370
  isTotal: false,
5020
- cashFlowCategory: null
5371
+ cashFlowCategory: "Operating"
5021
5372
  },
5022
5373
  {
5023
5374
  code: "6421",
@@ -5026,7 +5377,7 @@ const SELLING_DISTRIBUTION = [
5026
5377
  description: "Commission paid to buying houses (RMG)",
5027
5378
  parentCode: "Operating Expenses",
5028
5379
  isTotal: false,
5029
- cashFlowCategory: null
5380
+ cashFlowCategory: "Operating"
5030
5381
  },
5031
5382
  {
5032
5383
  code: "6422",
@@ -5035,7 +5386,7 @@ const SELLING_DISTRIBUTION = [
5035
5386
  description: "Commission paid to e-commerce marketplaces",
5036
5387
  parentCode: "Operating Expenses",
5037
5388
  isTotal: false,
5038
- cashFlowCategory: null
5389
+ cashFlowCategory: "Operating"
5039
5390
  },
5040
5391
  {
5041
5392
  code: "6423",
@@ -5044,7 +5395,70 @@ const SELLING_DISTRIBUTION = [
5044
5395
  description: "Commission deducted by courier partners on cash-on-delivery collections (Pathao, RedX, Steadfast, Sundarban)",
5045
5396
  parentCode: "Operating Expenses",
5046
5397
  isTotal: false,
5047
- cashFlowCategory: null
5398
+ cashFlowCategory: "Operating"
5399
+ },
5400
+ {
5401
+ code: "6424",
5402
+ name: "ETP Discharge Penalty / Fine (DOE)",
5403
+ category: X$1,
5404
+ description: "Penalties from Department of Environment for ETP non-compliance. Distinct from 5310 (ETP operating cost — normal running) and 6322 (DOE clearance fee — license cost). Treat as provision (contra to 6705) when disputed.",
5405
+ parentCode: "Operating Expenses",
5406
+ isTotal: false,
5407
+ cashFlowCategory: "Operating"
5408
+ },
5409
+ {
5410
+ code: "6425",
5411
+ name: "Parcel Loading / Unloading Labor",
5412
+ category: X$1,
5413
+ description: "Manual labor at courier hubs/depots for parcel loading and unloading. Distinct from 5201 (factory wages) and 6409 (showroom staff) — operational at hub level, often a major cost driver for high-volume couriers.",
5414
+ parentCode: "Operating Expenses",
5415
+ isTotal: false,
5416
+ cashFlowCategory: "Operating"
5417
+ },
5418
+ {
5419
+ code: "6426",
5420
+ name: "Hub / Depot Rent (logistics)",
5421
+ category: X$1,
5422
+ description: "Rent for sortation hubs and last-mile depots (Dhaka North/South, Chittagong, etc.). Distinct from 6201 office rent and 6408 showroom rent — courier hubs often have variable lease terms based on parcel volume.",
5423
+ parentCode: "Operating Expenses",
5424
+ isTotal: false,
5425
+ cashFlowCategory: "Operating"
5426
+ },
5427
+ {
5428
+ code: "6427",
5429
+ name: "POD Reconciliation Variance",
5430
+ category: X$1,
5431
+ description: "Service revenue recognized at courier dispatch later reversed when proof-of-delivery fails or consigner rejects acceptance. Bridges 4159 courier revenue and customer-dispute risk under IFRS 15.",
5432
+ parentCode: "Operating Expenses",
5433
+ isTotal: false,
5434
+ cashFlowCategory: "Operating"
5435
+ },
5436
+ {
5437
+ code: "6428",
5438
+ name: "Driver Bonus / Per-Trip Commission",
5439
+ category: X$1,
5440
+ description: "Variable performance incentives for couriers — on-time, zero-damage, multi-tier delivery counts. Accrued weekly, settled monthly. Distinct from 6403 sales commission (commercial team).",
5441
+ parentCode: "Operating Expenses",
5442
+ isTotal: false,
5443
+ cashFlowCategory: "Operating"
5444
+ },
5445
+ {
5446
+ code: "6429",
5447
+ name: "Consignment Damage / Claims Paid",
5448
+ category: X$1,
5449
+ description: "Insurance/SLA claims paid to consigners for in-transit parcel damage, breakage, theft, water damage. Distinct from 6710 (warranty provision — accrual side) — this is actual claims-paid expense.",
5450
+ parentCode: "Operating Expenses",
5451
+ isTotal: false,
5452
+ cashFlowCategory: "Operating"
5453
+ },
5454
+ {
5455
+ code: "6430",
5456
+ name: "Back-to-Back L/C Settlement Variance",
5457
+ category: X$1,
5458
+ description: "Settlement variance between master L/C (received from importer) and back-to-back L/C (opened to BD supplier) — timing and rate differences during the export cycle. Real BD RMG tax-risk under Sec 8 ITA.",
5459
+ parentCode: "Operating Expenses",
5460
+ isTotal: false,
5461
+ cashFlowCategory: "Operating"
5048
5462
  }
5049
5463
  ];
5050
5464
  const FINANCIAL_EXPENSES = [
@@ -5136,7 +5550,7 @@ const FINANCIAL_EXPENSES = [
5136
5550
  description: "Realized loss from foreign exchange transactions",
5137
5551
  parentCode: "Other Expenses",
5138
5552
  isTotal: false,
5139
- cashFlowCategory: null
5553
+ cashFlowCategory: "Operating"
5140
5554
  },
5141
5555
  {
5142
5556
  code: "6511",
@@ -5145,7 +5559,7 @@ const FINANCIAL_EXPENSES = [
5145
5559
  description: "Unrealized loss from foreign exchange revaluation",
5146
5560
  parentCode: "Other Expenses",
5147
5561
  isTotal: false,
5148
- cashFlowCategory: null
5562
+ cashFlowCategory: "Operating"
5149
5563
  },
5150
5564
  {
5151
5565
  code: "6512",
@@ -5163,7 +5577,7 @@ const FINANCIAL_EXPENSES = [
5163
5577
  description: "Cost of hedging and derivative instruments",
5164
5578
  parentCode: "Other Expenses",
5165
5579
  isTotal: false,
5166
- cashFlowCategory: null
5580
+ cashFlowCategory: "Operating"
5167
5581
  }
5168
5582
  ];
5169
5583
  const DEPRECIATION = [
@@ -5174,7 +5588,7 @@ const DEPRECIATION = [
5174
5588
  description: "Depreciation on office buildings (NBR rate: 10%)",
5175
5589
  parentCode: "Operating Expenses",
5176
5590
  isTotal: false,
5177
- cashFlowCategory: null
5591
+ cashFlowCategory: "Operating"
5178
5592
  },
5179
5593
  {
5180
5594
  code: "6602",
@@ -5183,7 +5597,7 @@ const DEPRECIATION = [
5183
5597
  description: "Depreciation on factory buildings (NBR rate: 20%)",
5184
5598
  parentCode: "Operating Expenses",
5185
5599
  isTotal: false,
5186
- cashFlowCategory: null
5600
+ cashFlowCategory: "Operating"
5187
5601
  },
5188
5602
  {
5189
5603
  code: "6603",
@@ -5192,7 +5606,7 @@ const DEPRECIATION = [
5192
5606
  description: "Depreciation on plant and machinery (NBR rate: 20%)",
5193
5607
  parentCode: "Operating Expenses",
5194
5608
  isTotal: false,
5195
- cashFlowCategory: null
5609
+ cashFlowCategory: "Operating"
5196
5610
  },
5197
5611
  {
5198
5612
  code: "6604",
@@ -5201,7 +5615,7 @@ const DEPRECIATION = [
5201
5615
  description: "Depreciation on furniture and fixtures (NBR rate: 10%)",
5202
5616
  parentCode: "Operating Expenses",
5203
5617
  isTotal: false,
5204
- cashFlowCategory: null
5618
+ cashFlowCategory: "Operating"
5205
5619
  },
5206
5620
  {
5207
5621
  code: "6605",
@@ -5210,7 +5624,7 @@ const DEPRECIATION = [
5210
5624
  description: "Depreciation on motor vehicles (NBR rate: 20%)",
5211
5625
  parentCode: "Operating Expenses",
5212
5626
  isTotal: false,
5213
- cashFlowCategory: null
5627
+ cashFlowCategory: "Operating"
5214
5628
  },
5215
5629
  {
5216
5630
  code: "6606",
@@ -5219,7 +5633,7 @@ const DEPRECIATION = [
5219
5633
  description: "Depreciation on office equipment (NBR rate: 20%)",
5220
5634
  parentCode: "Operating Expenses",
5221
5635
  isTotal: false,
5222
- cashFlowCategory: null
5636
+ cashFlowCategory: "Operating"
5223
5637
  },
5224
5638
  {
5225
5639
  code: "6607",
@@ -5228,7 +5642,7 @@ const DEPRECIATION = [
5228
5642
  description: "Depreciation on computer and IT equipment (NBR rate: 30%)",
5229
5643
  parentCode: "Operating Expenses",
5230
5644
  isTotal: false,
5231
- cashFlowCategory: null
5645
+ cashFlowCategory: "Operating"
5232
5646
  },
5233
5647
  {
5234
5648
  code: "6608",
@@ -5237,7 +5651,7 @@ const DEPRECIATION = [
5237
5651
  description: "Depreciation on medical equipment (NBR rate: 20%)",
5238
5652
  parentCode: "Operating Expenses",
5239
5653
  isTotal: false,
5240
- cashFlowCategory: null
5654
+ cashFlowCategory: "Operating"
5241
5655
  },
5242
5656
  {
5243
5657
  code: "6609",
@@ -5246,7 +5660,7 @@ const DEPRECIATION = [
5246
5660
  description: "Depreciation on other property, plant and equipment",
5247
5661
  parentCode: "Operating Expenses",
5248
5662
  isTotal: false,
5249
- cashFlowCategory: null
5663
+ cashFlowCategory: "Operating"
5250
5664
  },
5251
5665
  {
5252
5666
  code: "6610",
@@ -5255,7 +5669,7 @@ const DEPRECIATION = [
5255
5669
  description: "Depreciation on right-of-use assets (IFRS 16)",
5256
5670
  parentCode: "Operating Expenses",
5257
5671
  isTotal: false,
5258
- cashFlowCategory: null
5672
+ cashFlowCategory: "Operating"
5259
5673
  },
5260
5674
  {
5261
5675
  code: "6611",
@@ -5264,7 +5678,7 @@ const DEPRECIATION = [
5264
5678
  description: "Depreciation on investment property (NBR rate: 10%)",
5265
5679
  parentCode: "Operating Expenses",
5266
5680
  isTotal: false,
5267
- cashFlowCategory: null
5681
+ cashFlowCategory: "Operating"
5268
5682
  },
5269
5683
  {
5270
5684
  code: "6612",
@@ -5273,7 +5687,7 @@ const DEPRECIATION = [
5273
5687
  description: "Amortization of software (NBR rate: 30%)",
5274
5688
  parentCode: "Operating Expenses",
5275
5689
  isTotal: false,
5276
- cashFlowCategory: null
5690
+ cashFlowCategory: "Operating"
5277
5691
  },
5278
5692
  {
5279
5693
  code: "6613",
@@ -5282,7 +5696,7 @@ const DEPRECIATION = [
5282
5696
  description: "Amortization of other intangible assets",
5283
5697
  parentCode: "Operating Expenses",
5284
5698
  isTotal: false,
5285
- cashFlowCategory: null
5699
+ cashFlowCategory: "Operating"
5286
5700
  }
5287
5701
  ];
5288
5702
  const PROVISIONS = [
@@ -5293,7 +5707,7 @@ const PROVISIONS = [
5293
5707
  description: "Provision for doubtful debts and bad debts",
5294
5708
  parentCode: "Operating Expenses",
5295
5709
  isTotal: false,
5296
- cashFlowCategory: null
5710
+ cashFlowCategory: "Operating"
5297
5711
  },
5298
5712
  {
5299
5713
  code: "6702",
@@ -5302,7 +5716,7 @@ const PROVISIONS = [
5302
5716
  description: "Bad debts written off as unrecoverable",
5303
5717
  parentCode: "Operating Expenses",
5304
5718
  isTotal: false,
5305
- cashFlowCategory: null
5719
+ cashFlowCategory: "Operating"
5306
5720
  },
5307
5721
  {
5308
5722
  code: "6703",
@@ -5311,7 +5725,7 @@ const PROVISIONS = [
5311
5725
  description: "Write-down of inventory due to obsolescence or damage",
5312
5726
  parentCode: "Operating Expenses",
5313
5727
  isTotal: false,
5314
- cashFlowCategory: null
5728
+ cashFlowCategory: "Operating"
5315
5729
  },
5316
5730
  {
5317
5731
  code: "6704",
@@ -5320,7 +5734,7 @@ const PROVISIONS = [
5320
5734
  description: "Provision for decline in investment value",
5321
5735
  parentCode: "Operating Expenses",
5322
5736
  isTotal: false,
5323
- cashFlowCategory: null
5737
+ cashFlowCategory: "Operating"
5324
5738
  },
5325
5739
  {
5326
5740
  code: "6705",
@@ -5329,7 +5743,7 @@ const PROVISIONS = [
5329
5743
  description: "Provision for pending litigation costs",
5330
5744
  parentCode: "Operating Expenses",
5331
5745
  isTotal: false,
5332
- cashFlowCategory: null
5746
+ cashFlowCategory: "Operating"
5333
5747
  },
5334
5748
  {
5335
5749
  code: "6706",
@@ -5338,7 +5752,7 @@ const PROVISIONS = [
5338
5752
  description: "Impairment loss on property, plant and equipment",
5339
5753
  parentCode: "Operating Expenses",
5340
5754
  isTotal: false,
5341
- cashFlowCategory: null
5755
+ cashFlowCategory: "Operating"
5342
5756
  },
5343
5757
  {
5344
5758
  code: "6707",
@@ -5347,7 +5761,7 @@ const PROVISIONS = [
5347
5761
  description: "Impairment loss on intangible assets",
5348
5762
  parentCode: "Operating Expenses",
5349
5763
  isTotal: false,
5350
- cashFlowCategory: null
5764
+ cashFlowCategory: "Operating"
5351
5765
  },
5352
5766
  {
5353
5767
  code: "6708",
@@ -5356,7 +5770,7 @@ const PROVISIONS = [
5356
5770
  description: "Impairment loss on goodwill",
5357
5771
  parentCode: "Operating Expenses",
5358
5772
  isTotal: false,
5359
- cashFlowCategory: null
5773
+ cashFlowCategory: "Operating"
5360
5774
  },
5361
5775
  {
5362
5776
  code: "6709",
@@ -5365,7 +5779,7 @@ const PROVISIONS = [
5365
5779
  description: "Provision for loan losses (banks/MFIs)",
5366
5780
  parentCode: "Operating Expenses",
5367
5781
  isTotal: false,
5368
- cashFlowCategory: null
5782
+ cashFlowCategory: "Operating"
5369
5783
  },
5370
5784
  {
5371
5785
  code: "6710",
@@ -5374,7 +5788,34 @@ const PROVISIONS = [
5374
5788
  description: "Provision for warranty claims and returns",
5375
5789
  parentCode: "Operating Expenses",
5376
5790
  isTotal: false,
5377
- cashFlowCategory: null
5791
+ cashFlowCategory: "Operating"
5792
+ },
5793
+ {
5794
+ code: "6711",
5795
+ name: "Inventory Shrinkage / Theft / Loss",
5796
+ category: X$1,
5797
+ description: "Stock loss from theft, damage in transit, miscount, or other shortfall identified during stock audit. Distinct from 6703 obsolescence (slow-moving / expired stock).",
5798
+ parentCode: "Operating Expenses",
5799
+ isTotal: false,
5800
+ cashFlowCategory: "Operating"
5801
+ },
5802
+ {
5803
+ code: "6712",
5804
+ name: "Crop / Livestock Insurance Expense",
5805
+ category: X$1,
5806
+ description: "Insurance premiums on crops, livestock, or aquaculture stock — distinct from generic 5304 factory insurance because agri-claim eligibility is tied to specific bio-asset categories. Sec 37(1) deductibility may require direct linkage to insured bio-asset.",
5807
+ parentCode: "Operating Expenses",
5808
+ isTotal: false,
5809
+ cashFlowCategory: "Operating"
5810
+ },
5811
+ {
5812
+ code: "6713",
5813
+ name: "Mold / Die / Pattern Amortization",
5814
+ category: X$1,
5815
+ description: "Period amortization of capitalized molds, dies, and patterns (1355 Tools & Dies). Plastics, ceramics, pharmaceutical tablet punches — amortized over expected production runs (typically 3-5 years or 100K units). Distinct from 5316 (original mold cost) which capitalizes; 6713 expenses period share.",
5816
+ parentCode: "Operating Expenses",
5817
+ isTotal: false,
5818
+ cashFlowCategory: "Operating"
5378
5819
  }
5379
5820
  ];
5380
5821
  const OTHER_OPERATING = [
@@ -5385,7 +5826,7 @@ const OTHER_OPERATING = [
5385
5826
  description: "Domestic travel and tour expenses",
5386
5827
  parentCode: "Operating Expenses",
5387
5828
  isTotal: false,
5388
- cashFlowCategory: null
5829
+ cashFlowCategory: "Operating"
5389
5830
  },
5390
5831
  {
5391
5832
  code: "6802",
@@ -5394,7 +5835,7 @@ const OTHER_OPERATING = [
5394
5835
  description: "Foreign travel and tour expenses",
5395
5836
  parentCode: "Operating Expenses",
5396
5837
  isTotal: false,
5397
- cashFlowCategory: null
5838
+ cashFlowCategory: "Operating"
5398
5839
  },
5399
5840
  {
5400
5841
  code: "6803",
@@ -5403,7 +5844,7 @@ const OTHER_OPERATING = [
5403
5844
  description: "Entertainment and hospitality expenses",
5404
5845
  parentCode: "Operating Expenses",
5405
5846
  isTotal: false,
5406
- cashFlowCategory: null
5847
+ cashFlowCategory: "Operating"
5407
5848
  },
5408
5849
  {
5409
5850
  code: "6804",
@@ -5412,7 +5853,7 @@ const OTHER_OPERATING = [
5412
5853
  description: "Donations, charity and CSR expenses",
5413
5854
  parentCode: "Operating Expenses",
5414
5855
  isTotal: false,
5415
- cashFlowCategory: null
5856
+ cashFlowCategory: "Operating"
5416
5857
  },
5417
5858
  {
5418
5859
  code: "6805",
@@ -5421,7 +5862,7 @@ const OTHER_OPERATING = [
5421
5862
  description: "Zakat payments by the entity",
5422
5863
  parentCode: "Operating Expenses",
5423
5864
  isTotal: false,
5424
- cashFlowCategory: null
5865
+ cashFlowCategory: "Operating"
5425
5866
  },
5426
5867
  {
5427
5868
  code: "6806",
@@ -5430,7 +5871,7 @@ const OTHER_OPERATING = [
5430
5871
  description: "Motor vehicle operating expenses",
5431
5872
  parentCode: "Operating Expenses",
5432
5873
  isTotal: false,
5433
- cashFlowCategory: null
5874
+ cashFlowCategory: "Operating"
5434
5875
  },
5435
5876
  {
5436
5877
  code: "6807",
@@ -5439,7 +5880,7 @@ const OTHER_OPERATING = [
5439
5880
  description: "Fuel and lubricants for office vehicles",
5440
5881
  parentCode: "Operating Expenses",
5441
5882
  isTotal: false,
5442
- cashFlowCategory: null
5883
+ cashFlowCategory: "Operating"
5443
5884
  },
5444
5885
  {
5445
5886
  code: "6808",
@@ -5448,7 +5889,7 @@ const OTHER_OPERATING = [
5448
5889
  description: "Vehicle insurance premiums",
5449
5890
  parentCode: "Operating Expenses",
5450
5891
  isTotal: false,
5451
- cashFlowCategory: null
5892
+ cashFlowCategory: "Operating"
5452
5893
  },
5453
5894
  {
5454
5895
  code: "6809",
@@ -5457,7 +5898,7 @@ const OTHER_OPERATING = [
5457
5898
  description: "Vehicle tax, fitness certificate and route permit fees",
5458
5899
  parentCode: "Operating Expenses",
5459
5900
  isTotal: false,
5460
- cashFlowCategory: null
5901
+ cashFlowCategory: "Operating"
5461
5902
  },
5462
5903
  {
5463
5904
  code: "6810",
@@ -5484,7 +5925,7 @@ const OTHER_OPERATING = [
5484
5925
  description: "Penalties, fines and surcharges",
5485
5926
  parentCode: "Other Expenses",
5486
5927
  isTotal: false,
5487
- cashFlowCategory: null
5928
+ cashFlowCategory: "Operating"
5488
5929
  },
5489
5930
  {
5490
5931
  code: "6813",
@@ -5493,7 +5934,7 @@ const OTHER_OPERATING = [
5493
5934
  description: "Demurrage and detention charges",
5494
5935
  parentCode: "Other Expenses",
5495
5936
  isTotal: false,
5496
- cashFlowCategory: null
5937
+ cashFlowCategory: "Operating"
5497
5938
  },
5498
5939
  {
5499
5940
  code: "6814",
@@ -5502,7 +5943,7 @@ const OTHER_OPERATING = [
5502
5943
  description: "Losses from theft, shortage and pilferage",
5503
5944
  parentCode: "Other Expenses",
5504
5945
  isTotal: false,
5505
- cashFlowCategory: null
5946
+ cashFlowCategory: "Operating"
5506
5947
  },
5507
5948
  {
5508
5949
  code: "6815",
@@ -5511,7 +5952,7 @@ const OTHER_OPERATING = [
5511
5952
  description: "Losses from natural disasters (flood, cyclone)",
5512
5953
  parentCode: "Other Expenses",
5513
5954
  isTotal: false,
5514
- cashFlowCategory: null
5955
+ cashFlowCategory: "Operating"
5515
5956
  },
5516
5957
  {
5517
5958
  code: "6816",
@@ -5520,7 +5961,7 @@ const OTHER_OPERATING = [
5520
5961
  description: "Research and development expenses not capitalized",
5521
5962
  parentCode: "Operating Expenses",
5522
5963
  isTotal: false,
5523
- cashFlowCategory: null
5964
+ cashFlowCategory: "Operating"
5524
5965
  },
5525
5966
  {
5526
5967
  code: "6817",
@@ -5529,7 +5970,7 @@ const OTHER_OPERATING = [
5529
5970
  description: "Losses from crop failure and livestock mortality",
5530
5971
  parentCode: "Other Expenses",
5531
5972
  isTotal: false,
5532
- cashFlowCategory: null
5973
+ cashFlowCategory: "Operating"
5533
5974
  },
5534
5975
  {
5535
5976
  code: "6818",
@@ -5538,7 +5979,7 @@ const OTHER_OPERATING = [
5538
5979
  description: "Clinical trial expenses (pharma)",
5539
5980
  parentCode: "Operating Expenses",
5540
5981
  isTotal: false,
5541
- cashFlowCategory: null
5982
+ cashFlowCategory: "Operating"
5542
5983
  },
5543
5984
  {
5544
5985
  code: "6819",
@@ -5547,7 +5988,7 @@ const OTHER_OPERATING = [
5547
5988
  description: "Patent and intellectual property registration costs",
5548
5989
  parentCode: "Operating Expenses",
5549
5990
  isTotal: false,
5550
- cashFlowCategory: null
5991
+ cashFlowCategory: "Operating"
5551
5992
  },
5552
5993
  {
5553
5994
  code: "6820",
@@ -5556,7 +5997,7 @@ const OTHER_OPERATING = [
5556
5997
  description: "Franchise and royalty fees paid",
5557
5998
  parentCode: "Operating Expenses",
5558
5999
  isTotal: false,
5559
- cashFlowCategory: null
6000
+ cashFlowCategory: "Operating"
5560
6001
  },
5561
6002
  {
5562
6003
  code: "6821",
@@ -5565,7 +6006,7 @@ const OTHER_OPERATING = [
5565
6006
  description: "Data protection and cybersecurity expenses",
5566
6007
  parentCode: "Operating Expenses",
5567
6008
  isTotal: false,
5568
- cashFlowCategory: null
6009
+ cashFlowCategory: "Operating"
5569
6010
  },
5570
6011
  {
5571
6012
  code: "6822",
@@ -5574,7 +6015,34 @@ const OTHER_OPERATING = [
5574
6015
  description: "Expenses not yet classified — review and reclassify periodically",
5575
6016
  parentCode: "Operating Expenses",
5576
6017
  isTotal: false,
5577
- cashFlowCategory: null
6018
+ cashFlowCategory: "Operating"
6019
+ },
6020
+ {
6021
+ code: "6823",
6022
+ name: "Marketplace Advertising Spend (platform ads)",
6023
+ category: X$1,
6024
+ description: "Daraz Ads, Chaldal Sponsored Listings, Pickaboo Promotions — platform-specific ad-engine fees. Distinct from 6402 Digital Marketing (Google/Meta/SEO) and from 6422 Marketplace Commission (sales commission).",
6025
+ parentCode: "Operating Expenses",
6026
+ isTotal: false,
6027
+ cashFlowCategory: "Operating"
6028
+ },
6029
+ {
6030
+ code: "6824",
6031
+ name: "Marketplace Compliance / Category Fee",
6032
+ category: X$1,
6033
+ description: "Recurring seller-compliance and category-listing fees on marketplaces (Premium Seller Badge, Category Compliance, Return Guarantee Fund). Distinct from 6422 commission and 6314 industry-association fees.",
6034
+ parentCode: "Operating Expenses",
6035
+ isTotal: false,
6036
+ cashFlowCategory: "Operating"
6037
+ },
6038
+ {
6039
+ code: "6825",
6040
+ name: "3PL / Fulfillment-Center Fee",
6041
+ category: X$1,
6042
+ description: "Per-unit pick-pack-ship or per-order fulfillment-center fees (Amazon FBA-style, Daraz Launchpad). Distinct from 6405 (last-mile freight) — this is warehouse-side handling.",
6043
+ parentCode: "Operating Expenses",
6044
+ isTotal: false,
6045
+ cashFlowCategory: "Operating"
5578
6046
  }
5579
6047
  ];
5580
6048
  const TAX_EXPENSE = [
@@ -5585,7 +6053,7 @@ const TAX_EXPENSE = [
5585
6053
  description: "Current year income tax expense",
5586
6054
  parentCode: "Other Expenses",
5587
6055
  isTotal: false,
5588
- cashFlowCategory: null
6056
+ cashFlowCategory: "Operating"
5589
6057
  },
5590
6058
  {
5591
6059
  code: "6902",
@@ -5594,7 +6062,7 @@ const TAX_EXPENSE = [
5594
6062
  description: "Deferred tax expense or benefit",
5595
6063
  parentCode: "Other Expenses",
5596
6064
  isTotal: false,
5597
- cashFlowCategory: null
6065
+ cashFlowCategory: "Operating"
5598
6066
  },
5599
6067
  {
5600
6068
  code: "6903",
@@ -5603,7 +6071,7 @@ const TAX_EXPENSE = [
5603
6071
  description: "Minimum tax (0.25-0.60% of turnover per Sec 163 ITA 2023)",
5604
6072
  parentCode: "Other Expenses",
5605
6073
  isTotal: false,
5606
- cashFlowCategory: null
6074
+ cashFlowCategory: "Operating"
5607
6075
  }
5608
6076
  ];
5609
6077
  const EXPENSES = [
@@ -5629,7 +6097,7 @@ function taxLiability(code, name, description, meta) {
5629
6097
  description,
5630
6098
  parentCode: "2132",
5631
6099
  isTotal: false,
5632
- cashFlowCategory: null,
6100
+ cashFlowCategory: "Operating",
5633
6101
  taxMetadata: meta
5634
6102
  };
5635
6103
  }
@@ -5641,7 +6109,7 @@ function taxAsset(code, name, description, meta) {
5641
6109
  description,
5642
6110
  parentCode: "1150",
5643
6111
  isTotal: false,
5644
- cashFlowCategory: null,
6112
+ cashFlowCategory: "Operating",
5645
6113
  taxMetadata: meta
5646
6114
  };
5647
6115
  }
@@ -5653,7 +6121,7 @@ function tdsLiability(code, name, description, meta) {
5653
6121
  description,
5654
6122
  parentCode: "2135",
5655
6123
  isTotal: false,
5656
- cashFlowCategory: null,
6124
+ cashFlowCategory: "Operating",
5657
6125
  taxMetadata: meta
5658
6126
  };
5659
6127
  }
@@ -5754,6 +6222,70 @@ const ALL_TAX_ACCOUNTS = [
5754
6222
  ...VDS_LIABILITY_ACCOUNTS
5755
6223
  ];
5756
6224
  //#endregion
6225
+ //#region src/accounts/codes.ts
6226
+ /**
6227
+ * Canonical BD chart account codes — domain-meaningful keys to the
6228
+ * 4-digit chart codes that posting layers reference.
6229
+ *
6230
+ * This is the **fact** layer (chart of accounts is what it is). Hosts
6231
+ * import these to write posting contracts:
6232
+ *
6233
+ * ```typescript
6234
+ * import { BD_ACCOUNT_CODES as BD } from '@classytic/ledger-bd';
6235
+ *
6236
+ * { accountCode: BD.AR, debit: 1000, credit: 0 } // 1141 Accounts Receivable
6237
+ * ```
6238
+ *
6239
+ * Hosts that want different default mappings (e.g. a manufacturer
6240
+ * defaulting to `FINISHED_GOODS` instead of `MERCHANDISE` for "the
6241
+ * inventory account") layer their own thin alias module on top —
6242
+ * never edit this file. It's the chart, not policy.
6243
+ *
6244
+ * Pinned to the codes seeded by `BD_ACCOUNT_TYPES` in this same package.
6245
+ * Adding a code here without seeding it via the chart will cause
6246
+ * `accountRepository.resolveAccountId(code)` to fail at runtime.
6247
+ */
6248
+ const BD_ACCOUNT_CODES = {
6249
+ CASH: "1113",
6250
+ PETTY_CASH: "1111",
6251
+ POS_DRAWER: "1123",
6252
+ POS_OVER_SHORT: "1124",
6253
+ GATEWAY_CLEARING: "1125",
6254
+ MOBILE_MONEY_MERCHANT: "1126",
6255
+ COD_CLEARING: "1127",
6256
+ AR: "1141",
6257
+ MARKETPLACE_RECEIVABLE: "1158",
6258
+ INTER_BRANCH_RECEIVABLE: "1145",
6259
+ VAT_RECEIVABLE: "1150",
6260
+ ADVANCE_INCOME_TAX: "1151",
6261
+ VAT_CASH_BASIS_TRANSITION: "1157",
6262
+ RAW_MATERIALS: "1161",
6263
+ WIP: "1162",
6264
+ FINISHED_GOODS: "1163",
6265
+ MERCHANDISE: "1164",
6266
+ PACKING_MATERIALS: "1165",
6267
+ INVENTORY_IN_TRANSIT: "1179",
6268
+ AP: "2111",
6269
+ BILLS_PAYABLE: "2112",
6270
+ INTER_BRANCH_PAYABLE: "2113",
6271
+ ACCRUED_EXPENSES: "2114",
6272
+ FREIGHT_PAYABLE: "2124",
6273
+ GR_IR_CLEARING: "2125",
6274
+ TRANSFER_COST_CLEARING: "2126",
6275
+ SALES_RETURN_CLEARING: "2127",
6276
+ REFUND_PAYABLE: "2128",
6277
+ GIFT_CARD_LIABILITY: "2129",
6278
+ STORE_CREDIT_LIABILITY: "2130",
6279
+ LOYALTY_POINT_LIABILITY: "2160",
6280
+ INCOME_TAX_PAYABLE: "2131",
6281
+ VAT_OUTPUT_PAYABLE: "2132",
6282
+ TDS_PAYABLE: "2135",
6283
+ SALES_REVENUE: "4111",
6284
+ COGS_MATERIALS: "5111",
6285
+ OBSOLESCENCE: "6703",
6286
+ SHRINKAGE: "6711"
6287
+ };
6288
+ //#endregion
5757
6289
  //#region src/accounts/index.ts
5758
6290
  const A = "Balance Sheet-Asset";
5759
6291
  const L = "Balance Sheet-Liability";
@@ -6433,4 +6965,4 @@ const bangladeshPack = defineCountryPack({
6433
6965
  ]
6434
6966
  });
6435
6967
  //#endregion
6436
- export { ADMIN_EXPENSES, ALL_DIVISIONS, ALL_TAX_ACCOUNTS, ASSETS, BANKING_REVENUE, BD_ACCOUNT_TYPES, BD_DIVISIONS, COGS, COST_OF_SERVICES, CURRENT_ASSETS, CURRENT_LIABILITIES, DEPRECIATION, DIRECT_LABOR, DIRECT_MATERIALS, DIVISIONS, EMPLOYEE_COSTS, EQUITY, EXPENSES, FINANCIAL_EXPENSES, INDUSTRY_REVENUE, LIABILITIES, MANUFACTURING_OVERHEAD, NGO_REVENUE, NON_CURRENT_ASSETS, NON_CURRENT_LIABILITIES, OTHER_INCOME, OTHER_OPERATING, PREMISES_COSTS, PROVISIONS, PURCHASES, REVENUE, SALES_REVENUE, SELLING_DISTRIBUTION, ALL_TAX_CODES as TAX_CODES, TAX_CODES_BY_DIVISION, TAX_EXPENSE, TDS_LIABILITY_ACCOUNTS, VAT_ASSET_ACCOUNTS, VAT_LIABILITY_ACCOUNTS, VDS_LIABILITY_ACCOUNTS, bangladeshPack, getTaxCodeDetails, mushakReturnTemplate };
6968
+ export { ADMIN_EXPENSES, ALL_DIVISIONS, ALL_TAX_ACCOUNTS, ASSETS, BANKING_REVENUE, BD_ACCOUNT_CODES, BD_ACCOUNT_TYPES, BD_DIVISIONS, COGS, COST_OF_SERVICES, CURRENT_ASSETS, CURRENT_LIABILITIES, DEPRECIATION, DIRECT_LABOR, DIRECT_MATERIALS, DIVISIONS, EMPLOYEE_COSTS, EQUITY, EXPENSES, FINANCIAL_EXPENSES, INDUSTRY_REVENUE, LIABILITIES, MANUFACTURING_OVERHEAD, NGO_REVENUE, NON_CURRENT_ASSETS, NON_CURRENT_LIABILITIES, OTHER_INCOME, OTHER_OPERATING, PREMISES_COSTS, PROVISIONS, PURCHASES, REVENUE, SALES_REVENUE, SELLING_DISTRIBUTION, ALL_TAX_CODES as TAX_CODES, TAX_CODES_BY_DIVISION, TAX_EXPENSE, TDS_LIABILITY_ACCOUNTS, VAT_ASSET_ACCOUNTS, VAT_LIABILITY_ACCOUNTS, VDS_LIABILITY_ACCOUNTS, bangladeshPack, getTaxCodeDetails, mushakReturnTemplate };