@classytic/ledger-bd 0.3.1 → 0.5.0

package/dist/reporting/nbr-schedule/index.d.mts

@@ -0,0 +1,66 @@
+import { AccountType } from "@classytic/ledger";
+
+//#region src/reporting/nbr-schedule/types.d.ts
+/**
+ * NBR canonical schedule box codes — see README.md for what these are and
+ * the verification status of the underlying IT-11GHA schedule.
+ */
+/** Income Statement leaf boxes (mappable to individual accounts). */
+type IncomeStatementBox = '47' | '48' | '52' | '53' | '53A' | '54' | '54A' | '55' | '55A' | '57' | '57A' | '58' | '59';
+/** Income Statement computed totals — never assign an account directly here. */
+type IncomeStatementTotal = '49' | '50' | '51' | '56' | '60';
+/** Balance Sheet leaf boxes. */
+type BalanceSheetBox = '61A' | '61B' | '61C' | '61D' | '61E' | '62A' | '62B' | '62C' | '62D' | '62E' | '64A' | '64B' | '64C' | '65A' | '65B' | '65C' | '65D' | '66A' | '66B' | '66C' | '66D';
+/** Balance Sheet computed totals. */
+type BalanceSheetTotal = '61' | '62' | '63' | '64' | '65' | '66' | '67';
+type NbrScheduleBox = IncomeStatementBox | BalanceSheetBox | '50';
+interface ScheduleLineItem {
+  box: NbrScheduleBox | IncomeStatementTotal | BalanceSheetTotal;
+  label: string;
+  /** true if this box is a computed sum of other boxes — never assign an account directly to it. */
+  isTotal: boolean;
+  /** For totals: which boxes it sums. */
+  sumsOf?: readonly string[];
+}
+interface NbrScheduleMappingResult {
+  box: NbrScheduleBox;
+  /** How confident this mapping is — see mapping.ts for the rule that fired. */
+  confidence: 'explicit' | 'range-default' | 'group-fallback';
+}
+//#endregion
+//#region src/reporting/nbr-schedule/schedule-it11gha.d.ts
+declare const IT11GHA_SCHEDULE: readonly ScheduleLineItem[];
+declare function getScheduleLineItem(box: string): ScheduleLineItem | undefined;
+//#endregion
+//#region src/reporting/nbr-schedule/mapping.d.ts
+declare function resolveScheduleBox(account: AccountType): NbrScheduleMappingResult | null;
+//#endregion
+//#region src/reporting/nbr-schedule/report.d.ts
+interface TrialBalanceRow {
+  accountCode: string;
+  /** Signed balance in the caller's own unit convention (paisa or major taka). */
+  balance: number;
+}
+interface NbrScheduleReportRow {
+  box: NbrScheduleBox;
+  label: string;
+  total: number;
+  accountCount: number;
+}
+/**
+ * Aggregates a trial balance into the IT-11GHA schedule. Rows for account
+ * codes not found in `accountTypes`, or whose account maps to no box (e.g.
+ * tax expense — computed after Box 60, see mapping.ts), are excluded from
+ * totals; use `getUnmappedAccounts` to audit for gaps.
+ */
+declare function buildNbrScheduleReport(trialBalance: readonly TrialBalanceRow[], accountTypes: readonly AccountType[]): NbrScheduleReportRow[];
+/**
+ * Coverage audit: which accounts in a chart resolve to NO schedule box.
+ * Deliberately unmapped codes (tax expense, per mapping.ts) are excluded —
+ * pass `includeIntentional: true` to see them anyway.
+ */
+declare function getUnmappedAccounts(accountTypes: readonly AccountType[], options?: {
+  includeIntentional?: boolean;
+}): AccountType[];
+//#endregion
+export { IT11GHA_SCHEDULE, type NbrScheduleBox, type NbrScheduleMappingResult, type NbrScheduleReportRow, type ScheduleLineItem, type TrialBalanceRow, buildNbrScheduleReport, getScheduleLineItem, getUnmappedAccounts, resolveScheduleBox };