@classytic/ledger-bd 0.3.0 → 0.5.0

package/dist/verticals/index.mjs

@@ -0,0 +1,702 @@
+//#region src/verticals/school/accounts.ts
+const L$6 = "Balance Sheet-Liability";
+const I$4 = "Income Statement-Income";
+const X$4 = "Income Statement-Expense";
+const SCHOOL_REVENUE = [
+	{
+		code: "4510",
+		name: "Development / Building Fee Income",
+		category: I$4,
+		description: "Annual development or building fund fee, distinct from tuition. Govt fee-cap policy sets tiered ceilings by area (mofussil/upazila/metro/Dhaka) for MPO-listed institutions — verify current cap before pricing.",
+		parentCode: "Revenue",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "4511",
+		name: "Session Fee Income (annual)",
+		category: I$4,
+		description: "Annual session fee charged on promotion to the next class. Legal status is contested — an HC ban on session/readmission fees for English-medium schools (2017) was later stayed by the Appellate Division (2021), reviving the practice in a regulatory grey zone.",
+		parentCode: "Revenue",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "4512",
+		name: "Hostel / Boarding Fee Income",
+		category: I$4,
+		description: "Residential hostel/dormitory fee, distinct from tuition. Often bundled with a separate meal charge in practice (e.g. per-meal billing) — track meal charges here too unless volume warrants a separate line.",
+		parentCode: "Revenue",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "4513",
+		name: "Transport Fee Income (school bus)",
+		category: I$4,
+		description: "Monthly transport fee for institution-run school bus service (asset side: 1341 School Bus). Market range roughly Tk 5,000-15,000/month for English-medium schools — not independently verified per-institution.",
+		parentCode: "Revenue",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "4514",
+		name: "Miscellaneous Fee Income (library, sports, lab, magazine, festival)",
+		category: I$4,
+		description: "Catch-all for smaller recurring charges (library, sports, science-lab, magazine, festival/milad/puja fees) common in BD private-school fee schedules. Break out into a dedicated line only if a specific charge becomes material.",
+		parentCode: "Revenue",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "4515",
+		name: "Tuition Fee Waiver / Scholarship Discount",
+		category: I$4,
+		description: "Contra-revenue for institution-granted fee waivers/scholarships (need- or merit-based), booked gross-then-waived so enrollment and discount policy stay auditable. Does NOT cover government scholarship trusts (PEAT, BRAC Medhabikash) — those pay the student/guardian directly via bank/mobile transfer and never touch the institution’s books at all.",
+		parentCode: "Revenue",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	}
+];
+const SCHOOL_LIABILITIES = [
+	{
+		code: "2510",
+		name: "Board Exam Fee Collected (Payable to Education Board)",
+		category: L$6,
+		description: "Pass-through: the institution collects SSC/HSC/Dakhil form-fill-up fees from students at board-set rates and remits to the Board — this is the Board’s money, not institutional revenue. Rates are gazetted annually by BISE/Bangladesh Madrasah Education Board (e.g. SSC 2026 Science ~Tk 2,435; HSC 2026 Science ~Tk 2,785) — reverify each cycle, do not hardcode.",
+		parentCode: "Current Liabilities",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "2511",
+		name: "Teacher Retirement Benefit Board Payable",
+		category: L$6,
+		description: "Statutory deduction from MPO-listed teacher/staff salary remitted to the Non-Government Teacher Employee Retirement Benefit Board (TERBB, est. under a 2002 law). Contribution rate is disputed across sources (6% vs. a 2019 order raising it to 10% of basic) — verify against a current TERBB circular before hardcoding a rate. Distinct from 2512 (a separate statutory body).",
+		parentCode: "Current Liabilities",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "2512",
+		name: "Teacher Welfare Trust Payable",
+		category: L$6,
+		description: "Statutory deduction remitted to the Non-Government Teachers’ & Employees’ Welfare Trust — a DIFFERENT body from 2511 (Retirement Benefit Board), funded partly by a small per-student annual contribution alongside the salary deduction. Both bodies report chronic multi-year payout backlogs; treat institutional remittance as a pure pass-through, not an institution-managed fund.",
+		parentCode: "Current Liabilities",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "2513",
+		name: "Guardian Fund / PTA Contribution",
+		category: L$6,
+		description: "Optional restricted liability for a separate guardian/PTA welfare collection some institutions run alongside the development fee, for ad hoc student-welfare/event costs. No BD-specific regulatory or audited-statement source confirms a standard treatment for this — modeled here as a judgment call, not a documented convention; omit if the institution doesn’t actually run one.",
+		parentCode: "Current Liabilities",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	}
+];
+const SCHOOL_EXPENSES = [{
+	code: "6910",
+	name: "Board / NTRCA / BANBEIS Affiliation & Renewal Fee",
+	category: X$4,
+	description: "Recurring affiliation, EIIN registration, and MPO-listing renewal fees paid to the education board, NTRCA (teacher-recruitment gatekeeper), and BANBEIS (EMIS/verification layer).",
+	parentCode: "Operating Expenses",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}];
+const SCHOOL_ACCOUNTS = [
+	...SCHOOL_REVENUE,
+	...SCHOOL_LIABILITIES,
+	...SCHOOL_EXPENSES
+];
+//#endregion
+//#region src/verticals/agro/accounts.ts
+const A$4 = "Balance Sheet-Asset";
+const L$5 = "Balance Sheet-Liability";
+const I$3 = "Income Statement-Income";
+const X$3 = "Income Statement-Expense";
+const AGRO_ASSETS = [
+	{
+		code: "1520",
+		name: "Standing Crop WIP (Cultivation in Progress)",
+		category: A$4,
+		description: "Pre-harvest accumulated cultivation cost (land prep, seed, labor, irrigation) — cost-model default, not fair-value. Distinct from 1211 (harvestable-within-12-months bio-asset classification) — this is the cost-accumulation WIP account those bio-asset codes clear into at harvest.",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "1521",
+		name: "Harvested Crop Inventory — Rice / Paddy",
+		category: A$4,
+		description: "Paddy/rice finished-produce inventory. Paddy procurement is 65-75% of a rice mill’s total operating cost — the dominant cost driver in this vertical, distinct from generic 1173 seed/input stock.",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "1522",
+		name: "Harvested Crop Inventory — Potato (Cold-Storage Bound)",
+		category: A$4,
+		description: "Potato inventory destined for or held in cold storage. BD has ~405 cold-storage facilities (Bangladesh Cold Storage Association), overwhelmingly potato-focused — track separately from generic crop inventory given the distinct storage-rent and spoilage dynamics (see 1530).",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "1523",
+		name: "Jute Inventory — Kutcha Bale (Loose/Informal)",
+		category: A$4,
+		description: "Jute at the first (informal/loose) baling stage in the farmer→Faria→Bepari→baler value chain. Labor is 84% of total jute processing cost — track the kutcha→pucca grading transition as distinct inventory stages (see 1524 and COGS 5711).",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "1524",
+		name: "Jute Inventory — Pucca Bale (Export-Grade Certified)",
+		category: A$4,
+		description: "Jute after export-grade certified baling — the stage ready for mill/foreign-buyer sale. See 1523 for the preceding informal-bale stage.",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "1525",
+		name: "Aquaculture Pond / Enclosure WIP",
+		category: A$4,
+		description: "Multi-month grow-out cycle cost accumulation for shrimp/prawn (a major BD export sector — golda/bagda) — distinct from 1213 (grown-out shrimp/prawn stock ready for harvest) which this WIP account clears into.",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "1526",
+		name: "Inventory Pledged as Collateral (Movable Property)",
+		category: A$4,
+		description: "Sub-ledger reclassification (not a new valuation) of finished agricultural produce/livestock pledged as loan collateral under the Secured Transactions (Movable Property) Act, 2023, which established a Central Collateral Registry. Framed as generic pledged-inventory financing rather than \"warehouse receipt financing\" — no standalone, currently-operational, named Bangladesh Bank WRF scheme could be verified; the real legal vehicle is this 2023 Act.",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "1527",
+		name: "Cold Storage Fee Receivable (Farmer Customer)",
+		category: A$4,
+		description: "Amount owed by the farmer/trader customer for cold-storage rent, typically settled at produce withdrawal (not deposit) per BD cold-storage sector practice. Rate is government/BCA-influenced and priced per-kg (recent figures ~Tk 6.75-8.0/kg) — reverify current season’s rate before use, do not hardcode.",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "1528",
+		name: "Inventory Shrinkage / Spoilage Allowance — Agro (contra-asset)",
+		category: A$4,
+		description: "Contra-asset for expected cold-storage/perishable spoilage. A sourced baseline for cold-stored potato is ~3.82% loss over a 9-month storage period (vs. materially higher losses for ambient/traditional storage) — use as a sanity-check reference, not a fixed rate for every commodity.",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	}
+];
+const AGRO_LIABILITIES = [
+	{
+		code: "2520",
+		name: "Loan Payable — Secured Against Pledged Agricultural Produce",
+		category: L$5,
+		description: "Loan collateralized by pledged produce/livestock under the Secured Transactions (Movable Property) Act, 2023 — distinct from generic 2172 short-term bank loan because it carries a Central Collateral Registry filing reference. Pairs with 1526.",
+		parentCode: "Current Liabilities",
+		isTotal: false,
+		cashFlowCategory: "Financing"
+	},
+	{
+		code: "2521",
+		name: "Seasonal / Bullet Loan — Cold Storage Facility",
+		category: L$5,
+		description: "Cold-storage operating loan structured around the actual harvest/storage cycle (potatoes: intake ~March, withdrawal ~July) rather than standard quarterly installments. Real, sourced operational pain point: operators report becoming loan defaulters when a bank’s quarterly repayment schedule doesn’t match the seasonal cash-flow cycle — this account exists to make that mismatch visible, not just to record a generic loan.",
+		parentCode: "Current Liabilities",
+		isTotal: false,
+		cashFlowCategory: "Financing"
+	},
+	{
+		code: "2522",
+		name: "Government Agro Subsidy Received in Advance",
+		category: L$5,
+		description: "Deferred income for the minority of agribusinesses receiving DIRECT cash subsidy (e.g. the Agriculture Input Assistance Card program) — distinct from generic 2197 (NGO donor grant) since this is a commercial-farm government disbursement, and distinct from ordinary price-support subsidies (fertilizer/diesel sold below cost to dealers), which never appear as a distinct institutional receivable/income line at all — they show up only as lower input COGS.",
+		parentCode: "Current Liabilities",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	}
+];
+const AGRO_REVENUE = [
+	{
+		code: "4520",
+		name: "Cold Storage Rent Revenue (per-kg / per-sack)",
+		category: I$3,
+		description: "Storage-rent revenue, typically priced per kilogram (a recent sack-size-rule change moved billing from flat Tk 350/sack-up-to-70kg to per-kg above 50kg) — reverify the current season’s billing basis, it changes.",
+		parentCode: "Revenue",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "4521",
+		name: "Custodial / Contract-Processing Fee Revenue",
+		category: I$3,
+		description: "Service revenue for baling, grading, drying, or parboiling performed on behalf of farmers/traders under a contract-processing (not own-goods) model — distinct from 4318 rice/paddy mill processing revenue if the two need separate tracking.",
+		parentCode: "Revenue",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "4522",
+		name: "Government Agro Subsidy Income (direct cash)",
+		category: I$3,
+		description: "Recognized income for the direct-cash subsidy path (see 2522) — distinct from generic 4315 government subsidy/grant since eligibility and claim mechanics are agro-specific (BAS 20/IAS 20 income-approach: recognize matching the period the related cost was incurred).",
+		parentCode: "Revenue",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	}
+];
+const AGRO_COGS = [
+	{
+		code: "5710",
+		name: "Paddy / Raw Grain Procurement Cost",
+		category: X$3,
+		description: "Cost of paddy/grain purchased as milling input — the dominant cost line for a rice mill (65-75% of total operating cost per sector sourcing), distinct from generic 5109 (seed/fertilizer/pesticide, which is a CULTIVATION input, not a finished-crop purchase).",
+		parentCode: "Cost of Sales",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "5711",
+		name: "Jute Baling & Grading Cost",
+		category: X$3,
+		description: "Labor-heavy baling/grading cost moving jute from kutcha (1523) to pucca (1524) stage. Jute processing is 84% labor cost — this line matters more here than in most agro-processing.",
+		parentCode: "Cost of Sales",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "5712",
+		name: "Spoilage / Shrinkage Loss — Agro (P&L realized)",
+		category: X$3,
+		description: "Realized counterpart to the 1528 balance-sheet allowance. Use the sourced ~3.82% cold-storage baseline as a sanity check, not a universal rate — ambient/traditional storage runs materially higher.",
+		parentCode: "Cost of Sales",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	}
+];
+const AGRO_ACCOUNTS = [
+	...AGRO_ASSETS,
+	...AGRO_LIABILITIES,
+	...AGRO_REVENUE,
+	...AGRO_COGS
+];
+//#endregion
+//#region src/verticals/real-estate/accounts.ts
+const A$3 = "Balance Sheet-Asset";
+const L$4 = "Balance Sheet-Liability";
+const REAL_ESTATE_ASSETS = [{
+	code: "1540",
+	name: "Contract Asset / Unbilled Revenue (Construction)",
+	category: A$3,
+	description: "IFRS 15 / BFRS 15 \"contract asset\": revenue recognized (e.g. via percentage-of-completion) but the right to consideration is still conditional on further performance, not yet an unconditional billed receivable. Reclassifies to AR (1141) once billed/certified. Distinct from 1144 Retention Money Receivable, which is AFTER billing (client-withheld guarantee money), not before it.",
+	parentCode: "Current Assets",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}, {
+	code: "1541",
+	name: "Margin / Lien Deposit Against Bank Guarantee",
+	category: A$3,
+	description: "Restricted cash a contractor’s own bank holds as a cash margin/lien to issue a performance or bid-bond guarantee to the client. Distinct from free cash (1113) — this amount is encumbered until the guarantee expires/is released. BD tender documents cite performance-security figures of both 3% and 5% of contract value in different sources — reverify the applicable percentage per tender, do not hardcode.",
+	parentCode: "Current Assets",
+	isTotal: false,
+	cashFlowCategory: "Investing"
+}];
+const REAL_ESTATE_LIABILITIES = [{
+	code: "2540",
+	name: "Landowner Unit-Share Payable (Joint Venture)",
+	category: L$4,
+	description: "Liability for the landowner’s agreed unit-share consideration under a landowner-developer joint venture (the dominant BD model — typical split ratios 40:60 to 60:40 depending on location, governed by a Joint Venture Agreement + irrevocable POA under the Real Estate Development and Management Act 2010 s.10). Distinct from 2195 (cash advances from third-party BUYERS) and from 5411/5412 (the developer’s own recognized cost) — this is what’s owed TO the landowner in units/consideration, not cash collected from a purchaser. Income Tax Act 2023 s.2(93) treats this land-for-flat exchange as a taxable \"transfer\"; s.115 imposes 15% TDS on cash payments to the landowner (in-kind/unit consideration’s tax treatment is less clear — verify before relying on this for tax computation).",
+	parentCode: "Current Liabilities",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}, {
+	code: "2541",
+	name: "Mobilization Advance Received (from Client)",
+	category: L$4,
+	description: "Contractor-side: advance received FROM the client at contract start (commonly 10-20% globally; BD-specific percentage not independently verified), recovered pro-rata against subsequent progress bills. Distinct from 1198/1191 (advances the entity itself PAYS OUT to subcontractors/suppliers) and from 2195 (developer-side buyer advance) — this is the contractor receiving, not paying.",
+	parentCode: "Current Liabilities",
+	isTotal: false,
+	cashFlowCategory: "Financing"
+}];
+const REAL_ESTATE_ACCOUNTS = [...REAL_ESTATE_ASSETS, ...REAL_ESTATE_LIABILITIES];
+//#endregion
+//#region src/verticals/ngo-microfinance/accounts.ts
+const A$2 = "Balance Sheet-Asset";
+const L$3 = "Balance Sheet-Liability";
+const E = "Balance Sheet-Equity";
+const I$2 = "Income Statement-Income";
+const NGO_MFI_ASSETS = [
+	{
+		code: "1560",
+		name: "Loan Portfolio — General Microcredit (gross)",
+		category: A$2,
+		description: "Core weekly-installment, group-liability microcredit product. MRA (Microcredit Regulatory Authority) caps the service-charge rate on declining-balance basis — historically 27% p.a. (2010), reduced to 24% p.a. (2019); reverify against a current MRA notice before hardcoding.",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "1561",
+		name: "Loan Portfolio — Agricultural / Seasonal Loan (gross)",
+		category: A$2,
+		description: "Larger-ticket, crop-cycle-aligned loan product, frequently financed through PKSF on-lending given its tenor doesn’t fit the classic weekly-group model funded purely from member savings.",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "1562",
+		name: "Loan Portfolio — Small Enterprise / SME Microloan (gross)",
+		category: A$2,
+		description: "Larger-ticket, individual-liability (not group-liability) product tier.",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "1563",
+		name: "Loan Portfolio — Emergency / Disaster Relief Loan (gross)",
+		category: A$2,
+		description: "Named real product category (e.g. BRAC’s Livelihoods Restoration Loan) distinct from routine credit lines, often carrying its own PKSF service-charge tier.",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "1564",
+		name: "Interest / Service Charge Receivable — Microfinance",
+		category: A$2,
+		description: "Accrued but uncollected service charge on performing microloans, distinct from generic 1154 given the MFI-specific suspense mechanic (see 1565).",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "1565",
+		name: "Interest-in-Suspense — Microfinance (contra-asset)",
+		category: A$2,
+		description: "Mirrors the bank-sector interest-suspense mechanic (accrued interest on a classified/watch loan routes here instead of to income until collected). No MRA-specific primary source confirms an identical rule for NGO-MFIs distinct from Bangladesh Bank’s bank-oriented framework — model classification-day thresholds and this suspense mechanic as configurable policy per MFI, not a hardcoded universal rule.",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "1566",
+		name: "Cash / Bank — Project-Restricted Account (NGOAB FD-6)",
+		category: A$2,
+		description: "Foreign-funded NGOs must channel each approved FD-6 project’s donation through its OWN dedicated scheduled-bank account — a legal requirement under the Foreign Donations (Voluntary Activities) Regulation Act, 2016, not just best practice. Distinct from generic bank accounts (1113 etc.) and from the general-purpose fund.",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	}
+];
+const NGO_MFI_LIABILITIES = [
+	{
+		code: "2560",
+		name: "Loan Payable — PKSF (per program/tranche)",
+		category: L$3,
+		description: "PKSF (the apex wholesale lender, ~200-500 Partner Organizations) lends at differentiated program rates (e.g. one named program: 0.5% PKSF→PO service charge vs. 4% PO→borrower) — track per-program/tranche rather than as one monolithic liability, since rate heterogeneity across programs is real and documented.",
+		parentCode: "Current Liabilities",
+		isTotal: false,
+		cashFlowCategory: "Financing"
+	},
+	{
+		code: "2561",
+		name: "Service Charge Payable — PKSF (accrued)",
+		category: L$3,
+		description: "Mirrors PKSF’s own audited \"Schedule of Service Charge Receivables\" / \"Schedule of Service Charges\" structure (confirmed present in PKSF’s own financial statements) — the PO-side counterpart to what PKSF tracks as receivable from the PO.",
+		parentCode: "Current Liabilities",
+		isTotal: false,
+		cashFlowCategory: "Financing"
+	},
+	{
+		code: "2562",
+		name: "Member Savings — Compulsory Deposits",
+		category: L$3,
+		description: "MRA structurally caps deposit-taking relative to lending — sourced (but not primary-text-verified) figures cite deposit balance capped at 30% of loan balance, weekly compulsory collection capped at ~Tk 30/member, and continuous collection capped at 8 weeks unless tied to an active loan. These are member-owned deposits (a liability), never organizational equity — treat exact caps as configurable, reverify against the MRA Rules 2010 gazette text before enforcing.",
+		parentCode: "Current Liabilities",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "2563",
+		name: "Member Savings — Voluntary Deposits",
+		category: L$3,
+		description: "Distinct from 2562 (compulsory) — also counted toward the same 30%-of-loan-balance structural cap.",
+		parentCode: "Current Liabilities",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	},
+	{
+		code: "2564",
+		name: "Guarantee Fee Payable — PKSF Credit Enhancement Scheme",
+		category: L$3,
+		description: "PKSF’s bank-loan guarantee facility for MFIs charges a one-time 0.5% commission on the guaranteed amount — a contingent-liability/guarantee-fee product, not a direct loan. Only relevant if the MFI actually uses this scheme.",
+		parentCode: "Current Liabilities",
+		isTotal: false,
+		cashFlowCategory: "Operating"
+	}
+];
+const NGO_MFI_EQUITY = [{
+	code: "3510",
+	name: "Restricted Project Fund (NGOAB FD-6)",
+	category: E,
+	description: "Per-project restricted fund balance tracking an NGOAB-approved foreign-funded project budget, mirroring the mandatory segregated bank account (1566). Distinct from the generic 3402 Restricted Fund (donor-designated) when project-level, not just donor-level, tracking is needed.",
+	parentCode: "Shareholder Equity",
+	isTotal: false,
+	cashFlowCategory: null
+}];
+const NGO_MFI_REVENUE = [{
+	code: "4550",
+	name: "PKSF Incentive / Rebate Income",
+	category: I$2,
+	description: "Performance-based rebate some PKSF programs pay to partner organizations — optional, verify per-program before assuming it applies.",
+	parentCode: "Revenue",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}, {
+	code: "4551",
+	name: "Loan Processing / Application Fee Income",
+	category: I$2,
+	description: "Distinct from 4205 (ongoing service-charge income) — a one-time origination fee. One trade-press source cites an MRA cap around Tk 15 and a ban on deducting it from disbursed principal (\"Circular 5\") — single-sourced, treat as unverified until confirmed against a primary MRA circular.",
+	parentCode: "Revenue",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}];
+const NGO_MFI_ACCOUNTS = [
+	...NGO_MFI_ASSETS,
+	...NGO_MFI_LIABILITIES,
+	...NGO_MFI_EQUITY,
+	...NGO_MFI_REVENUE
+];
+//#endregion
+//#region src/verticals/restaurant/accounts.ts
+const A$1 = "Balance Sheet-Asset";
+const L$2 = "Balance Sheet-Liability";
+const I$1 = "Income Statement-Income";
+const X$2 = "Income Statement-Expense";
+const RESTAURANT_ASSETS = [{
+	code: "1550",
+	name: "Beverage Inventory (Alcoholic, Licensed)",
+	category: A$1,
+	description: "Alcoholic beverage stock, distinct from 1178 generic food/beverage stock given separate licensing requirements and tax treatment for licensed establishments.",
+	parentCode: "Current Assets",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}];
+const RESTAURANT_LIABILITIES = [{
+	code: "2580",
+	name: "Service Charge Payable (Staff Welfare Fund)",
+	category: L$2,
+	description: "The common 5-10% \"service charge\" line BD restaurants add on top of the bill, distinct from VAT. NO Bangladesh Labour Act 2006 (as amended) provision could be verified mandating distribution to staff — this is industry custom, not confirmed hard law. Use this account when the establishment’s own policy commits the charge to staff (pass-through, not revenue); if retained as company income instead, use 4570.",
+	parentCode: "Current Liabilities",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}, {
+	code: "2581",
+	name: "Franchise Royalty Payable (Cross-Border)",
+	category: L$2,
+	description: "Royalty payable to a foreign franchisor (e.g. an international QSR brand’s BD master franchisee). Cross-border royalty payments attract 20% withholding tax under the Income Tax Act 2023, reducible under an applicable DTAA — distinct from the generic 2123 Royalty Payable so the WHT/DTAA obligation stays visible. No actual BD franchisee’s royalty percentage could be verified publicly (global QSR benchmark ~4-6% + ~4-4.5% ad fund is a reference point only, not a confirmed BD figure).",
+	parentCode: "Current Liabilities",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}];
+const RESTAURANT_REVENUE = [{
+	code: "4570",
+	name: "Service Charge Revenue (Retained)",
+	category: I$1,
+	description: "Use this instead of 2580 when the establishment retains the service charge as its own income rather than committing it to staff — a business-policy choice, not a legal default either way (no statutory mandate was confirmed for either treatment).",
+	parentCode: "Revenue",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}, {
+	code: "4571",
+	name: "Delivery Aggregator Commission (Contra-Revenue)",
+	category: I$1,
+	description: "Contra-revenue for the commission foodpanda/Pathao Food and similar aggregators net off before remittance — confirmed via actual foodpanda invoice samples to be a NET settlement (aggregator self-charges 5% VAT on its own fee within the same invoice), not a separate AP invoice cycle. Reported commission range 10-40%+ across sources — do not hardcode a rate.",
+	parentCode: "Revenue",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}];
+const RESTAURANT_COGS = [{
+	code: "5730",
+	name: "Kitchen Consumables & Delivery Packaging",
+	category: X$2,
+	description: "Takeaway/delivery-specific packaging consumables (increasingly material given Foodpanda/Pathao Food volume) — distinct from 5102 generic packing materials and from 5317 production packaging given a different cost driver (delivery order volume, not production runs).",
+	parentCode: "Cost of Sales",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}];
+const RESTAURANT_ACCOUNTS = [
+	...RESTAURANT_ASSETS,
+	...RESTAURANT_LIABILITIES,
+	...RESTAURANT_REVENUE,
+	...RESTAURANT_COGS
+];
+//#endregion
+//#region src/verticals/rmg-enhancement/accounts.ts
+const A = "Balance Sheet-Asset";
+const L$1 = "Balance Sheet-Liability";
+const I = "Income Statement-Income";
+const X$1 = "Income Statement-Expense";
+const RMG_ENHANCEMENT_ASSETS = [{
+	code: "1580",
+	name: "Cash Export Incentive Receivable",
+	category: A,
+	description: "Recognize at export-proceeds realization / claim-filing (per Bangladesh Bank FEPD circular), not at eventual cash disbursement. The claim process is genuinely multi-month: exporter files within 180 days of proceeds realization with ~20 supporting documents (Proceeds Realization Certificate, UD, EXP form, trade-body certificates), a BB-approved external auditor certifies the amount, then BB disburses via the bank — net of a 3% source tax (see 4590). Pairs with 4312 (existing core-chart income line).",
+	parentCode: "Current Assets",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}, {
+	code: "1581",
+	name: "Export Incentive Advance (Qurds) — Clearing",
+	category: A,
+	description: "Once the auditor’s certificate exists but before Bangladesh Bank’s actual disbursement, the exporter’s bank can advance up to 70% of the certified claim (\"Qurds\" advance). Track this separately from 1580 so it can be netted against the eventual BB disbursement without double-counting.",
+	parentCode: "Current Assets",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}];
+const RMG_ENHANCEMENT_LIABILITIES = [{
+	code: "2590",
+	name: "FDBP — Bank Advance Against Export Bills",
+	category: L$1,
+	description: "Bank financing (a demand loan against the export bill of exchange/shipping documents), NOT a government incentive — corrects a prior mischaracterization of FDBP as a \"~0.6% incentive rate.\" The bank credits the exporter before the foreign buyer pays; tenure typically up to 21 days interest-free for sight L/Cs, with normal interest/discount charges beyond that window or on usance bills (see 6960). Nets against the export trade receivable, not against 4312 incentive income.",
+	parentCode: "Current Liabilities",
+	isTotal: false,
+	cashFlowCategory: "Financing"
+}];
+const RMG_ENHANCEMENT_REVENUE = [{
+	code: "4590",
+	name: "Withholding Tax on Export Cash Incentive (Contra-Income)",
+	category: I,
+	description: "Bangladesh Bank’s disbursement process nets a 3% source tax before crediting the exporter — a dedicated contra-income line keeps gross incentive income (4312) and the tax deduction from being conflated, and feeds the BD tax-engine’s TDS-style treatment for this specific flow. Verify the 3% rate against a current NBR SRO/circular before relying on it — sourced from a single circular description, not independently cross-checked.",
+	parentCode: "Revenue",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}];
+const RMG_ENHANCEMENT_EXPENSES = [{
+	code: "6960",
+	name: "Bank Discount / Interest Expense — Export Bill Negotiation (FDBP)",
+	category: X$1,
+	description: "Genuine financing cost paired with 2590: interest/discount the negotiating bank charges beyond the interest-free window (sight L/C >21 days) or on usance bills. Distinct from 6503 (interest on LIM/LATR/PAD, which are import-side facilities) — this is export-bill discounting specifically.",
+	parentCode: "Operating Expenses",
+	isTotal: false,
+	cashFlowCategory: "Financing"
+}];
+const RMG_ENHANCEMENT_ACCOUNTS = [
+	...RMG_ENHANCEMENT_ASSETS,
+	...RMG_ENHANCEMENT_LIABILITIES,
+	...RMG_ENHANCEMENT_REVENUE,
+	...RMG_ENHANCEMENT_EXPENSES
+];
+//#endregion
+//#region src/verticals/hospital-enhancement/accounts.ts
+const L = "Balance Sheet-Liability";
+const X = "Income Statement-Expense";
+const HOSPITAL_ENHANCEMENT_LIABILITIES = [{
+	code: "2600",
+	name: "Consultant / Doctor Fee Payable",
+	category: L,
+	description: "The near-universal legitimate model: the hospital collects the patient’s consultation/treatment fee gross and owes a defined share to the treating/consulting doctor (visiting consultants are typically NOT salaried employees — they commonly charge per-visit, e.g. reported Tk 500-1,200+ per visit). Pairs with 6970 so the P&L shows consultant payout as an expense against gross patient-service revenue, matching how hospitals actually record it. This is distinct from — and NOT a substitute for — the diagnostic-referral-commission practice this vertical deliberately excludes; this account is for a doctor’s OWN consultation fee, collected on their behalf, not a kickback for referring a patient elsewhere.",
+	parentCode: "Current Liabilities",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}, {
+	code: "2601",
+	name: "Patient Advance / Admission Deposit Received",
+	category: L,
+	description: "Pre-admission or pre-surgery deposit, distinct from the generic 2191 Advance from Customers given real, sourced dispute/aging dynamics specific to hospital billing — BD private hospitals commonly require an admission deposit, and unpaid-balance disputes at discharge (occasionally escalating to body/patient detention, which courts have repeatedly ruled against but enforcement is inconsistent) make this worth tracking separately for aging and dispute-resolution reporting.",
+	parentCode: "Current Liabilities",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}];
+const HOSPITAL_ENHANCEMENT_EXPENSES = [{
+	code: "6970",
+	name: "Consultant / Doctor Fee Expense",
+	category: X,
+	description: "Paired with 2600 — the hospital’s own expense recognition for the doctor’s collected-and-remitted consultation fee share, keeping gross patient-service revenue (4137) intact rather than netting the doctor’s cut directly against it.",
+	parentCode: "Operating Expenses",
+	isTotal: false,
+	cashFlowCategory: "Operating"
+}];
+const HOSPITAL_ENHANCEMENT_ACCOUNTS = [...HOSPITAL_ENHANCEMENT_LIABILITIES, ...HOSPITAL_ENHANCEMENT_EXPENSES];
+//#endregion
+//#region src/verticals/index.ts
+/** Reserved numeric-code blocks per category, one per vertical — see README.md. Non-overlapping by design; any new vertical must claim an unused block here before adding accounts. */
+const CODE_BLOCKS = {
+	school: {
+		liabilities: "2510-2519",
+		revenue: "4510-4519",
+		expenses: "6910-6919"
+	},
+	agro: {
+		assets: "1520-1539",
+		liabilities: "2520-2539",
+		revenue: "4520-4539",
+		cogs: "5710-5719"
+	},
+	"real-estate": {
+		assets: "1540-1549",
+		liabilities: "2540-2549"
+	},
+	"ngo-microfinance": {
+		assets: "1560-1579",
+		liabilities: "2560-2579",
+		equity: "3510-3519",
+		revenue: "4550-4569"
+	},
+	restaurant: {
+		assets: "1550-1559",
+		liabilities: "2580-2589",
+		revenue: "4570-4579",
+		cogs: "5730-5739"
+	},
+	"rmg-enhancement": {
+		assets: "1580-1589",
+		liabilities: "2590-2599",
+		revenue: "4590-4599",
+		expenses: "6960-6969"
+	},
+	"hospital-enhancement": {
+		liabilities: "2600-2609",
+		expenses: "6970-6979"
+	}
+};
+const VERTICAL_ACCOUNTS = {
+	school: SCHOOL_ACCOUNTS,
+	agro: AGRO_ACCOUNTS,
+	"real-estate": REAL_ESTATE_ACCOUNTS,
+	"ngo-microfinance": NGO_MFI_ACCOUNTS,
+	restaurant: RESTAURANT_ACCOUNTS,
+	"rmg-enhancement": RMG_ENHANCEMENT_ACCOUNTS,
+	"hospital-enhancement": HOSPITAL_ENHANCEMENT_ACCOUNTS
+};
+/**
+* Compose the core chart with one or more verticals by name. Order is
+* preserved (core first, then verticals in the order given); duplicate
+* vertical names are applied once.
+*/
+function applyVerticals(coreAccountTypes, verticals) {
+	const seen = /* @__PURE__ */ new Set();
+	const additions = [];
+	for (const v of verticals) {
+		if (seen.has(v)) continue;
+		seen.add(v);
+		additions.push(...VERTICAL_ACCOUNTS[v]);
+	}
+	return [...coreAccountTypes, ...additions];
+}
+//#endregion
+export { AGRO_ACCOUNTS, CODE_BLOCKS, HOSPITAL_ENHANCEMENT_ACCOUNTS, NGO_MFI_ACCOUNTS, REAL_ESTATE_ACCOUNTS, RESTAURANT_ACCOUNTS, RMG_ENHANCEMENT_ACCOUNTS, SCHOOL_ACCOUNTS, applyVerticals };