@classytic/ledger-bd 0.2.1 → 0.2.3

package/CHANGELOG.md

@@ -3,6 +3,105 @@
 Format based on [Keep a Changelog](https://keepachangelog.com/en/1.1.0/),
 adhering to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).
 
+## [0.2.3]
+
+### Added
+
+**Expanded `BD_ACCOUNT_CODES`** to expose 25 more codes that were
+already seeded in `BD_ACCOUNT_TYPES` (since 0.1.0–0.2.2) but missing
+from the typed map. Hosts that previously hand-coded these as string
+literals in posting contracts can now reference them through the
+canonical export. The chart itself is unchanged — only the typed
+exports grew.
+
+#### Cash & Receivables
+- **`BANK_CHARGES: '6328'`** — gateway processing fees, mobile-money
+  merchant deductions, ad-hoc bank charges.
+- **`CHARGEBACK_RECEIVABLE: '1159'`** — card-network dispute holding.
+
+#### Liabilities
+- **`COMMISSION_PAYABLE: '2122'`** — accrued sales/agent commission.
+- **`REVERSE_LOGISTICS_PAYABLE: '2162'`** — return-handling accrual.
+- **`CUSTOMER_ADVANCE: '2191'`** — IFRS 15 contract liability.
+
+#### Revenue / Other Income
+- **`TRANSPORT_REVENUE: '4147'`** — line-item delivery charge billed to customer.
+- **`COURIER_REVENUE: '4159'`** — in-house courier service revenue.
+- **`BAD_DEBT_RECOVERY: '4310'`** — recovery of previously written-off debt.
+
+#### COGS / Landed Cost
+- **`IMPORT_LANDED_COST: '5116'`** — capitalized duty + freight + insurance.
+- **`CARRIAGE_INWARD: '5117'`** — domestic inbound freight (capitalized).
+- **`PACKAGING_PRODUCTION: '5317'`** — production-time primary packaging.
+- **`CUSTOMS_DUTY: '5505'`** — NBR import duty (when not capitalized).
+- **`CF_AGENT_COMMISSION: '5507'`** — clearing/forwarding agent fee.
+
+#### Operating Expenses
+- **`POSTAGE_ADMIN: '6302'`** — admin postage (NOT customer delivery).
+- **`SALES_COMMISSION: '6403'`** — internal commercial team commission.
+- **`FREIGHT_OUTWARD: '6405'`** — outbound delivery cost (domestic).
+- **`SHIPPING_LOGISTICS_EXPORT: '6406'`** — DHL / FedEx weight-priced export.
+- **`PACKAGING_DISPATCH: '6407'`** — outbound packaging consumables.
+- **`MARKETPLACE_COMMISSION: '6422'`** — Daraz / Chaldal / Pickaboo cut.
+- **`COURIER_COD_COMMISSION: '6423'`** — Pathao / RedX / Steadfast COD cut.
+- **`LOGISTICS_HUB_RENT: '6426'`** — sortation-hub / depot rent.
+- **`COURIER_DRIVER_BONUS: '6428'`** — variable courier performance pay.
+- **`BAD_DEBT_WRITTEN_OFF: '6702'`** — unrecoverable A/R / shortfall.
+- **`MARKETPLACE_ADS: '6823'`** — platform-specific ad-engine fees.
+- **`MARKETPLACE_COMPLIANCE_FEE: '6824'`** — recurring seller-platform fees.
+
+Together these cover the typical 3PL / DHL-style export / marketplace-
+aggregator accounting flows. The full chart still has ~120 more accounts
+(industry-specific: RMG, pharma, agro-processing, telecom, etc.) — reach
+for those via `BD_ACCOUNT_TYPES` directly when an industry-specific
+posting needs them; bring them into `BD_ACCOUNT_CODES` when a host-
+agnostic posting contract starts referencing them.
+
+## [0.2.2]
+
+### Added
+
+**`BD_ACCOUNT_CODES` map** — canonical export of domain-meaningful keys
+to 4-digit chart codes (e.g. `BD_ACCOUNT_CODES.AR === '1141'`). Hosts
+build their posting contracts against this map instead of hand-coding
+chart-code literals. The map covers the codes most posting layers
+reference (cash/AR/AP/inventory/COGS/revenue/tax/clearings) and is
+typed with `BDAccountCode` and `BDAccountKey` helpers.
+
+Hosts that need different default mappings (e.g. a manufacturer
+defaulting `MERCHANDISE → FINISHED_GOODS`) layer their own thin alias
+module on top — the chart is the same; the host's "default inventory
+account" is policy. See `BDAccountCode` for the typed key list.
+
+**Two clearing-account codes** in the liability section (2125 / 2126),
+matching SAP / Oracle / ERPNext placement (clearings have credit-natural
+balances, so they belong in 2xxx, not 1xxx):
+
+- **`2125` — Goods Received / Invoice Received (GR/IR)** — accrued
+  liability for physical goods receipt pending vendor invoice. Decouples
+  physical receipt from financial posting:
+  - Receipt: `Dr Inventory / Cr 2125`
+  - Vendor bill: `Dr 2125 / Cr AP`
+  - Period-end balance = receipts pending invoice (accrual reportable
+    on the balance sheet). Cleared on 3-way match (PO ↔ receipt ↔
+    invoice).
+
+- **`2126` — Transfer Cost Clearing (Inter-Branch)** — accrued liability
+  for inter-branch transit costs capitalized into receiver inventory per
+  IAS 2:
+  - Receive leg: `Dr 1164 (goods + transit) / Cr 1179 (goods) / Cr 2126 (transit)`
+  - Host clears against actual freight invoice: `Dr 2126 / Cr AP`
+
+Both codes slot into the previously-empty 2125–2126 gap in the chart
+(between 2124 Freight & Shipping Payable and 2131 Income Tax Payable),
+so no existing seeded codes shift.
+
+### Migration
+
+Pure additive change. Run `seedAccounts()` once after upgrade to pick up
+the two new codes — `accountRepository.seedAccounts()` is idempotent and
+will not modify pre-existing accounts.
+
 ## [0.2.1]
 
 ### Added

package/dist/index.d.mts

@@ -49,6 +49,322 @@ declare const TDS_LIABILITY_ACCOUNTS: AccountType[];
 declare const VDS_LIABILITY_ACCOUNTS: AccountType[];
 declare const ALL_TAX_ACCOUNTS: AccountType[];
 //#endregion
+//#region src/accounts/codes.d.ts
+/**
+ * Canonical BD chart account codes — domain-meaningful keys to the
+ * 4-digit chart codes that posting layers reference.
+ *
+ * This is the **fact** layer (chart of accounts is what it is). Hosts
+ * import these to write posting contracts:
+ *
+ * ```typescript
+ * import { BD_ACCOUNT_CODES as BD } from '@classytic/ledger-bd';
+ *
+ * { accountCode: BD.AR, debit: 1000, credit: 0 }   // 1141 Accounts Receivable
+ * ```
+ *
+ * Hosts that want different default mappings (e.g. a manufacturer
+ * defaulting to `FINISHED_GOODS` instead of `MERCHANDISE` for "the
+ * inventory account") layer their own thin alias module on top —
+ * never edit this file. It's the chart, not policy.
+ *
+ * Pinned to the codes seeded by `BD_ACCOUNT_TYPES` in this same package.
+ * Adding a code here without seeding it via the chart will cause
+ * `accountRepository.resolveAccountId(code)` to fail at runtime.
+ */
+declare const BD_ACCOUNT_CODES: {
+  /**
+   * 1113 — Cash at Bank (Current Account). The normal default for
+   * "where receipts land". NOT 1112 — that's "Cash in Hand (Foreign
+   * Currency)" in this chart, a common mis-mapping in BD ERP setups.
+   */
+  readonly CASH: "1113"; /** 1111 — Cash in Hand (Petty Cash). Use for petty-cash accounts only. */
+  readonly PETTY_CASH: "1111"; /** 1123 — Per-register POS till float (cash drawer). */
+  readonly POS_DRAWER: "1123"; /** 1124 — POS reconciliation variance (over/short clearing). */
+  readonly POS_OVER_SHORT: "1124"; /** 1125 — Payment gateway proceeds awaiting bank settlement. */
+  readonly GATEWAY_CLEARING: "1125"; /** 1126 — Mobile money merchant balance (bKash/Nagad/Rocket merchant). */
+  readonly MOBILE_MONEY_MERCHANT: "1126"; /** 1127 — COD cash held by courier awaiting remittance. */
+  readonly COD_CLEARING: "1127";
+  readonly AR: "1141"; /** 1158 — Net amount due from marketplaces (Daraz/Chaldal/Pickaboo). */
+  readonly MARKETPLACE_RECEIVABLE: "1158";
+  /**
+   * 1159 — Chargeback / Payment Dispute Receivable. Customer-initiated
+   * card-network disputes. Disputed amount held pending network resolution
+   * (typically 30-90 days). Recovered → reversed to cash; lost → written
+   * off via `BAD_DEBT_WRITTEN_OFF` or recovered via `BAD_DEBT_RECOVERY`.
+   */
+  readonly CHARGEBACK_RECEIVABLE: "1159";
+  /**
+   * 1145 — Receivable from Related Parties.
+   * Used as inter-branch receivable when consolidated reporting needs
+   * explicit settlement balances. For standard inter-branch transfers
+   * the `1179` clearing path is sufficient.
+   */
+  readonly INTER_BRANCH_RECEIVABLE: "1145";
+  readonly VAT_RECEIVABLE: "1150";
+  readonly ADVANCE_INCOME_TAX: "1151";
+  /**
+   * 1153 — VDS Receivable. The portion of output VAT withheld by a
+   * designated buyer (govt entity / large corporate) and deposited to
+   * NBR on our behalf. Held as an asset until offset against VAT Output
+   * Payable at the monthly return filing.
+   */
+  readonly VDS_RECEIVABLE: "1153";
+  readonly VAT_CASH_BASIS_TRANSITION: "1157";
+  readonly RAW_MATERIALS: "1161";
+  readonly WIP: "1162";
+  readonly FINISHED_GOODS: "1163";
+  /**
+   * 1164 — Merchandise / Trading Goods. The retail default for stock
+   * movements (procurement, sales COGS, transfers, adjustments). NOTE:
+   * earlier (pre-0.2.2) BFRS audits sometimes confused this with 1165;
+   * `1165` is Packing Materials in this chart.
+   */
+  readonly MERCHANDISE: "1164";
+  readonly PACKING_MATERIALS: "1165";
+  readonly INVENTORY_IN_TRANSIT: "1179";
+  readonly AP: "2111";
+  readonly BILLS_PAYABLE: "2112";
+  /**
+   * 2113 — Payable to Related Parties.
+   * Mirror of 1145 for intra-company settlements.
+   */
+  readonly INTER_BRANCH_PAYABLE: "2113";
+  readonly ACCRUED_EXPENSES: "2114";
+  /**
+   * 2122 — Sales / Agent Commission Payable. Accrued obligation to internal
+   * sales reps or external agents on closed sales, awaiting payout cycle.
+   * Distinct from `BD_ACCOUNT_CODES.AP` (general trade payables) so payroll
+   * adjacent obligations report separately.
+   */
+  readonly COMMISSION_PAYABLE: "2122";
+  readonly FREIGHT_PAYABLE: "2124";
+  /**
+   * 2125 — Goods Received / Invoice Received (GR/IR).
+   * Accrued liability for goods physically received but not yet
+   * billed. Receipt: `Dr Inventory / Cr 2125`. Bill: `Dr 2125 / Cr AP`.
+   * Cleared on 3-way match. SAP/Oracle/ERPNext-aligned placement.
+   */
+  readonly GR_IR_CLEARING: "2125";
+  /**
+   * 2126 — Transfer Cost Clearing (Inter-Branch).
+   * Capitalization clearing for inter-branch transit costs into
+   * receiver inventory per IAS 2. Receive: `Dr 1164 (goods + transit)
+   * / Cr 1179 (goods) / Cr 2126 (transit)`. Cleared by host against
+   * actual freight invoices.
+   */
+  readonly TRANSFER_COST_CLEARING: "2126"; /** 2127 — Goods returned in transit, awaiting RMA receipt + inspection. */
+  readonly SALES_RETURN_CLEARING: "2127"; /** 2128 — Approved customer refund authorized but not yet remitted. */
+  readonly REFUND_PAYABLE: "2128"; /** 2129 — Customer pre-paid balance (gift cards, vouchers). */
+  readonly GIFT_CARD_LIABILITY: "2129"; /** 2130 — Customer in-store credit balance. */
+  readonly STORE_CREDIT_LIABILITY: "2130"; /** 2160 — Outstanding loyalty points valued per IFRS 15. */
+  readonly LOYALTY_POINT_LIABILITY: "2160";
+  /**
+   * 2162 — Reverse Logistics / Returns Processing Payable. Accrued cost
+   * to handle inbound returns: 3PL handling fee, reverse-courier,
+   * restocking, inspection. Distinct from outbound `FREIGHT_PAYABLE` —
+   * this is the inbound/reverse flow accrual.
+   */
+  readonly REVERSE_LOGISTICS_PAYABLE: "2162";
+  /**
+   * 2191 — Advance from Customers. Customer pre-payments before goods
+   * are delivered (pre-orders, milestone-billed services, deposits).
+   * Cleared to revenue when delivery / performance obligation completes.
+   * Required by IFRS 15 contract-liability presentation.
+   */
+  readonly CUSTOMER_ADVANCE: "2191";
+  readonly INCOME_TAX_PAYABLE: "2131";
+  readonly VAT_OUTPUT_PAYABLE: "2132";
+  readonly TDS_PAYABLE: "2135";
+  /**
+   * 2136 — VDS Payable. Amount we must remit to NBR when we withhold VDS
+   * from a supplier's payment. Dr here at receipt; Cr to Bank when remitted.
+   * Distinct from 2135 (TDS) — VDS is VAT-side withholding, TDS is income-tax-side.
+   */
+  readonly VDS_PAYABLE: "2136";
+  readonly SALES_REVENUE: "4111";
+  /**
+   * 4147 — Transport / Freight Revenue. When delivery is sold as a
+   * line-item (Tk 60 delivery charge on the invoice) instead of being
+   * absorbed in product price. Posted gross at sale; the actual delivery
+   * cost flows through `FREIGHT_OUTWARD` separately so margin per
+   * delivery channel stays visible.
+   */
+  readonly TRANSPORT_REVENUE: "4147";
+  /**
+   * 4159 — Courier / Delivery Service Revenue. Used when the merchant
+   * itself runs the courier leg (own riders, in-house fleet) and bills
+   * the customer for it. Distinct from `TRANSPORT_REVENUE` which is the
+   * generic transport-revenue line — pick whichever the deployment uses.
+   */
+  readonly COURIER_REVENUE: "4159";
+  /**
+   * 4319 — Restocking Fee Income. Customer-paid fee retained by the
+   * merchant on a return/exchange to cover handling costs. Distinct
+   * from `SALES_REVENUE` (the original goods sale already booked) and
+   * from `MISCELLANEOUS_INCOME` so reporting can break out RMA-specific
+   * monetisation. Posting: `Dr Cash/AR / Cr 4319` for the fee amount;
+   * the goods value flows through the normal refund + COGS-reversal
+   * pipeline independently.
+   */
+  readonly RESTOCKING_FEE_INCOME: "4319";
+  /**
+   * 4310 — Bad Debt Recovery. Credit booked when a previously written-off
+   * receivable is unexpectedly recovered (chargeback reversal, late COD
+   * remittance, recovered marketplace deduction). Posts: `Dr Cash/Bank /
+   * Cr 4310`. Counterpart of `BAD_DEBT_WRITTEN_OFF`.
+   */
+  readonly BAD_DEBT_RECOVERY: "4310";
+  /**
+   * 4317 — Write-back of Provisions / Inventory Gain. Credit booked when a
+   * previously expensed loss is reversed because the value is recovered:
+   * physical-count overage (stock found that wasn't on the books), reversal
+   * of an over-stated obsolescence/shrinkage provision, or post-write-off
+   * recovery of inventory. Posts: `Dr Inventory / Cr 4317`. Distinct from
+   * `SHRINKAGE` (6711) which is the loss side — gains MUST NOT be credited
+   * to the loss expense because that creates a misleading credit balance
+   * on a Loss account and inflates profit.
+   */
+  readonly INVENTORY_GAIN: "4317"; /** 5111 — Cost of Goods Sold — Raw Materials */
+  readonly COGS_MATERIALS: "5111";
+  /**
+   * 5116 — Import Cost (duty + freight + insurance). Capitalized to
+   * inventory at landed cost. Use this when a CIF/FOB import flow needs
+   * to roll duty + freight + insurance into the goods cost basis per
+   * IAS 2. For inland inbound freight on domestic purchases use
+   * `CARRIAGE_INWARD`.
+   */
+  readonly IMPORT_LANDED_COST: "5116";
+  /**
+   * 5117 — Carriage Inward / Freight-In. Inbound freight on domestic
+   * stock receipts. Capitalized to inventory at receipt time so the cost
+   * basis matches IAS 2. Distinct from `FREIGHT_OUTWARD` (sales-side).
+   */
+  readonly CARRIAGE_INWARD: "5117";
+  /**
+   * 5317 — Packaging Cost (manufacturing). Cost of primary packaging
+   * applied during production (bottles, blister packs, retail boxes).
+   * For dispatch-side packaging (cartons, pallet wrap, courier mailers)
+   * use `PACKAGING_DISPATCH`.
+   */
+  readonly PACKAGING_PRODUCTION: "5317";
+  /**
+   * 5505 — Customs Duty on Imports. NBR import duty paid at clearance.
+   * Either capitalized into landed cost via `IMPORT_LANDED_COST` or
+   * expensed here when the host doesn't capitalize (small-value imports,
+   * non-resale imports).
+   */
+  readonly CUSTOMS_DUTY: "5505";
+  /**
+   * 5507 — C&F Agent Commission. Clearing & forwarding agent fee on
+   * imports. Typically capitalized into landed cost. Listed separately
+   * from `COURIER_COD_COMMISSION` because the cost driver (volume of
+   * shipments × cargo weight) and tax treatment (input-VAT eligibility)
+   * differ from last-mile courier commission.
+   */
+  readonly CF_AGENT_COMMISSION: "5507";
+  /**
+   * 6302 — Postage & Courier (admin). Admin-side postage for documents,
+   * sample dispatches, internal mail. NOT for outbound delivery to
+   * customers — that's `FREIGHT_OUTWARD` (operating expense, not admin).
+   */
+  readonly POSTAGE_ADMIN: "6302";
+  /**
+   * 6403 — Sales Commission / Incentive. Commercial team's commission
+   * on closed sales (internal payroll-adjacent expense). Distinct from
+   * `MARKETPLACE_COMMISSION` (platform cut) and `COURIER_COD_COMMISSION`
+   * (logistics-side fee).
+   */
+  readonly SALES_COMMISSION: "6403";
+  /**
+   * 6405 — Freight Outward / Delivery (domestic). Default outbound
+   * delivery cost for the local market — own fleet fuel, last-mile
+   * courier paid as flat-rate-per-parcel, etc. Use `SHIPPING_LOGISTICS_EXPORT`
+   * for cross-border / DHL-style weight-based shipping.
+   */
+  readonly FREIGHT_OUTWARD: "6405";
+  /**
+   * 6406 — Shipping & Logistics (export). Cross-border outbound shipping
+   * cost — DHL / FedEx / Aramex weight-priced commercial dispatches,
+   * customs clearance fees on outbound, export-side insurance. Reported
+   * separately from `FREIGHT_OUTWARD` because export logistics has
+   * different VAT treatment (zero-rated) and cost drivers (chargeable
+   * weight, customs).
+   */
+  readonly SHIPPING_LOGISTICS_EXPORT: "6406";
+  /**
+   * 6407 — Packaging for Dispatch. Outbound packaging consumables —
+   * cartons, pallet wrap, courier mailers, bubble wrap, fragile labels.
+   * Distinct from `PACKAGING_PRODUCTION` (production-time primary
+   * packaging that gets capitalized into COGS).
+   */
+  readonly PACKAGING_DISPATCH: "6407";
+  /**
+   * 6422 — Marketplace Commission. Platform cut deducted by Daraz /
+   * Chaldal / Pickaboo / Rokomari at payout time on goods sold via
+   * their channel. Reported separately from `BANK_CHARGES` because
+   * platform commission is sales-channel COGS-adjacent, not banking.
+   */
+  readonly MARKETPLACE_COMMISSION: "6422";
+  /**
+   * 6426 — Hub / Depot Rent (logistics). Rent for sortation hubs and
+   * last-mile depots (Dhaka North/South, Chittagong, etc.). Distinct
+   * from office rent and showroom rent — courier hubs often have
+   * variable lease terms based on parcel volume.
+   */
+  readonly LOGISTICS_HUB_RENT: "6426";
+  /**
+   * 6428 — Driver Bonus / Per-Trip Commission. Variable performance
+   * incentives for couriers — on-time, zero-damage, multi-tier delivery
+   * counts. Accrued weekly, settled monthly. Distinct from
+   * `SALES_COMMISSION` (commercial team) and `COURIER_COD_COMMISSION`
+   * (external partner cut).
+   */
+  readonly COURIER_DRIVER_BONUS: "6428";
+  /**
+   * 6823 — Marketplace Advertising Spend. Daraz Ads, Chaldal Sponsored
+   * Listings, Pickaboo Promotions — platform-specific ad-engine fees.
+   * Distinct from generic digital marketing and from
+   * `MARKETPLACE_COMMISSION` (sales commission).
+   */
+  readonly MARKETPLACE_ADS: "6823";
+  /**
+   * 6824 — Marketplace Compliance / Category Fee. Recurring seller-
+   * compliance and category-listing fees on marketplaces (Premium Seller
+   * Badge, Category Compliance, Return Guarantee Fund). Distinct from
+   * `MARKETPLACE_COMMISSION` (per-sale cut) and from association fees.
+   */
+  readonly MARKETPLACE_COMPLIANCE_FEE: "6824";
+  /**
+   * 6328 — Bank Charges & Commission. Default fee account for bank
+   * charges, payment-gateway processing fees (Stripe / SSLCommerz /
+   * ShurjoPay), mobile-money merchant deductions, and L/C-adjacent
+   * banking fees that don't warrant their own line. Use 6329 for
+   * L/C-specific commission, 6330 for guarantee commission.
+   */
+  readonly BANK_CHARGES: "6328";
+  /**
+   * 6423 — Courier COD Commission. Commission deducted by courier
+   * partners (Pathao / RedX / Steadfast / paperfly) on COD remittance.
+   * Distinct from `BANK_CHARGES` so BD operating-expense reports break
+   * out logistics-side fees from banking fees — the two scale with
+   * different drivers (volume of deliveries vs. payment volume).
+   */
+  readonly COURIER_COD_COMMISSION: "6423";
+  /**
+   * 6702 — Bad Debt Written Off. Unrecoverable A/R or clearing-account
+   * shortfall: COD partial collection, refused-on-delivery short-pay,
+   * marketplace deduction the courier won't reimburse. Posting a write-
+   * off here keeps the original revenue gross and surfaces the loss
+   * line in P&L instead of silently netting receivables.
+   */
+  readonly BAD_DEBT_WRITTEN_OFF: "6702"; /** 6703 — Inventory Write-down / Obsolescence (slow-moving / expired). */
+  readonly OBSOLESCENCE: "6703"; /** 6711 — Inventory Shrinkage / Theft / Loss (audit shortfall). */
+  readonly SHRINKAGE: "6711";
+};
+type BDAccountCode = (typeof BD_ACCOUNT_CODES)[keyof typeof BD_ACCOUNT_CODES];
+type BDAccountKey = keyof typeof BD_ACCOUNT_CODES;
+//#endregion
 //#region src/accounts/index.d.ts
 /** Complete flat array of all BD account types + tax sub-accounts + group labels */
 declare const BD_ACCOUNT_TYPES: readonly AccountType[];
@@ -176,4 +492,4 @@ declare const ALL_DIVISIONS: ("Dhaka" | "Chittagong" | "Rajshahi" | "Khulna" | "
  */
 declare const bangladeshPack: _$_classytic_ledger0.CountryPack;
 //#endregion
-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 };
+export { ADMIN_EXPENSES, ALL_DIVISIONS, ALL_TAX_ACCOUNTS, ASSETS, BANKING_REVENUE, type BDAccountCode, type BDAccountKey, 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 };