@classytic/ledger-bd 0.3.1 → 0.5.0

package/dist/reporting/nbr-schedule/index.mjs

@@ -0,0 +1,790 @@
+//#region src/reporting/nbr-schedule/schedule-it11gha.ts
+const IT11GHA_SCHEDULE = [
+	{
+		box: "47",
+		label: "Sales / Turnover / Receipts",
+		isTotal: false
+	},
+	{
+		box: "48",
+		label: "VAT",
+		isTotal: false
+	},
+	{
+		box: "49",
+		label: "Net Sales",
+		isTotal: true,
+		sumsOf: ["47", "48"]
+	},
+	{
+		box: "50",
+		label: "Cost of Sales",
+		isTotal: false
+	},
+	{
+		box: "51",
+		label: "Gross Profit",
+		isTotal: true,
+		sumsOf: ["49", "50"]
+	},
+	{
+		box: "52",
+		label: "Other operating income",
+		isTotal: false
+	},
+	{
+		box: "53",
+		label: "General & Administrative expenses",
+		isTotal: false
+	},
+	{
+		box: "53A",
+		label: "G&A expenses — cash paid",
+		isTotal: false
+	},
+	{
+		box: "54",
+		label: "Selling & Marketing expenses",
+		isTotal: false
+	},
+	{
+		box: "54A",
+		label: "Selling & Marketing — cash paid",
+		isTotal: false
+	},
+	{
+		box: "55",
+		label: "Other operating expenses",
+		isTotal: false
+	},
+	{
+		box: "55A",
+		label: "Other operating expenses — cash paid",
+		isTotal: false
+	},
+	{
+		box: "56",
+		label: "Profit from Operation",
+		isTotal: true,
+		sumsOf: [
+			"51",
+			"52",
+			"53",
+			"54",
+			"55"
+		]
+	},
+	{
+		box: "57",
+		label: "Financial expenses",
+		isTotal: false
+	},
+	{
+		box: "57A",
+		label: "Financial expenses — cash paid",
+		isTotal: false
+	},
+	{
+		box: "58",
+		label: "Income from associates / subsidiaries",
+		isTotal: false
+	},
+	{
+		box: "59",
+		label: "Other business income",
+		isTotal: false
+	},
+	{
+		box: "60",
+		label: "Profit Before Tax",
+		isTotal: true,
+		sumsOf: [
+			"56",
+			"57",
+			"58",
+			"59"
+		]
+	},
+	{
+		box: "61A",
+		label: "Property, Plant & Equipment",
+		isTotal: false
+	},
+	{
+		box: "61B",
+		label: "Intangible assets",
+		isTotal: false
+	},
+	{
+		box: "61C",
+		label: "Financial assets",
+		isTotal: false
+	},
+	{
+		box: "61D",
+		label: "Investments / affiliate loans",
+		isTotal: false
+	},
+	{
+		box: "61E",
+		label: "Other non-current assets",
+		isTotal: false
+	},
+	{
+		box: "61",
+		label: "Non-current assets",
+		isTotal: true,
+		sumsOf: [
+			"61A",
+			"61B",
+			"61C",
+			"61D",
+			"61E"
+		]
+	},
+	{
+		box: "62A",
+		label: "Inventories",
+		isTotal: false
+	},
+	{
+		box: "62B",
+		label: "Receivables",
+		isTotal: false
+	},
+	{
+		box: "62C",
+		label: "Advances / prepayments",
+		isTotal: false
+	},
+	{
+		box: "62D",
+		label: "Cash / bank",
+		isTotal: false
+	},
+	{
+		box: "62E",
+		label: "Other current assets",
+		isTotal: false
+	},
+	{
+		box: "62",
+		label: "Current assets",
+		isTotal: true,
+		sumsOf: [
+			"62A",
+			"62B",
+			"62C",
+			"62D",
+			"62E"
+		]
+	},
+	{
+		box: "63",
+		label: "Total Assets",
+		isTotal: true,
+		sumsOf: ["61", "62"]
+	},
+	{
+		box: "64A",
+		label: "Paid-up capital",
+		isTotal: false
+	},
+	{
+		box: "64B",
+		label: "Reserves & Surplus",
+		isTotal: false
+	},
+	{
+		box: "64C",
+		label: "Retained earnings",
+		isTotal: false
+	},
+	{
+		box: "64",
+		label: "Equity",
+		isTotal: true,
+		sumsOf: [
+			"64A",
+			"64B",
+			"64C"
+		]
+	},
+	{
+		box: "65A",
+		label: "Bonds / Debentures",
+		isTotal: false
+	},
+	{
+		box: "65B",
+		label: "Long-term borrowings",
+		isTotal: false
+	},
+	{
+		box: "65C",
+		label: "Affiliate loans",
+		isTotal: false
+	},
+	{
+		box: "65D",
+		label: "Other non-current liabilities",
+		isTotal: false
+	},
+	{
+		box: "65",
+		label: "Non-current liabilities",
+		isTotal: true,
+		sumsOf: [
+			"65A",
+			"65B",
+			"65C",
+			"65D"
+		]
+	},
+	{
+		box: "66A",
+		label: "Short-term borrowings",
+		isTotal: false
+	},
+	{
+		box: "66B",
+		label: "Payables",
+		isTotal: false
+	},
+	{
+		box: "66C",
+		label: "Provisions",
+		isTotal: false
+	},
+	{
+		box: "66D",
+		label: "Other current liabilities",
+		isTotal: false
+	},
+	{
+		box: "66",
+		label: "Current liabilities",
+		isTotal: true,
+		sumsOf: [
+			"66A",
+			"66B",
+			"66C",
+			"66D"
+		]
+	},
+	{
+		box: "67",
+		label: "Total Equity & Liabilities",
+		isTotal: true,
+		sumsOf: [
+			"64",
+			"65",
+			"66"
+		]
+	}
+];
+function getScheduleLineItem(box) {
+	return IT11GHA_SCHEDULE.find((item) => item.box === box);
+}
+//#endregion
+//#region src/reporting/nbr-schedule/mapping.ts
+/** Strip a tax sub-account's dotted suffix (e.g. '2132.VAT15.COLLECTED' → 2132) to get the base numeric code. */
+function baseCode(code) {
+	const numeric = code.split(".")[0];
+	const parsed = Number.parseInt(numeric, 10);
+	return Number.isNaN(parsed) ? null : parsed;
+}
+const EXPLICIT = {
+	"1150": "62E",
+	"1151": "62E",
+	"1152": "62E",
+	"1153": "62E",
+	"1157": "62E",
+	"1160": "62E",
+	"1200": "62C",
+	"1444": "61D",
+	"1527": "62B",
+	"3310": "64C",
+	"3311": "64C",
+	"3312": "64B",
+	"2322": "65A",
+	"2323": "65A",
+	"2200": "66A",
+	"2205": "66D",
+	"6901": null,
+	"6902": null,
+	"6903": null
+};
+const ASSET_RANGES = [
+	{
+		min: 1100,
+		max: 1129,
+		box: "62D"
+	},
+	{
+		min: 1130,
+		max: 1139,
+		box: "62E"
+	},
+	{
+		min: 1140,
+		max: 1149,
+		box: "62B"
+	},
+	{
+		min: 1154,
+		max: 1156,
+		box: "62B"
+	},
+	{
+		min: 1158,
+		max: 1159,
+		box: "62B"
+	},
+	{
+		min: 1161,
+		max: 1189,
+		box: "62A"
+	},
+	{
+		min: 1191,
+		max: 1203,
+		box: "62C"
+	},
+	{
+		min: 1211,
+		max: 1217,
+		box: "62A"
+	},
+	{
+		min: 1220,
+		max: 1229,
+		box: "62E"
+	},
+	{
+		min: 1230,
+		max: 1299,
+		box: "62E"
+	},
+	{
+		min: 1311,
+		max: 1359,
+		box: "61A"
+	},
+	{
+		min: 1371,
+		max: 1389,
+		box: "61E"
+	},
+	{
+		min: 1391,
+		max: 1403,
+		box: "61B"
+	},
+	{
+		min: 1411,
+		max: 1422,
+		box: "61C"
+	},
+	{
+		min: 1431,
+		max: 1439,
+		box: "61E"
+	},
+	{
+		min: 1440,
+		max: 1449,
+		box: "61E"
+	},
+	{
+		min: 1520,
+		max: 1528,
+		box: "62A"
+	},
+	{
+		min: 1540,
+		max: 1540,
+		box: "62B"
+	},
+	{
+		min: 1541,
+		max: 1541,
+		box: "62D"
+	},
+	{
+		min: 1550,
+		max: 1550,
+		box: "62A"
+	},
+	{
+		min: 1560,
+		max: 1563,
+		box: "62B"
+	},
+	{
+		min: 1564,
+		max: 1565,
+		box: "62B"
+	},
+	{
+		min: 1566,
+		max: 1566,
+		box: "62D"
+	},
+	{
+		min: 1580,
+		max: 1581,
+		box: "62B"
+	}
+];
+const LIABILITY_RANGES = [
+	{
+		min: 2111,
+		max: 2126,
+		box: "66B"
+	},
+	{
+		min: 2127,
+		max: 2130,
+		box: "66D"
+	},
+	{
+		min: 2131,
+		max: 2142,
+		box: "66D"
+	},
+	{
+		min: 2143,
+		max: 2144,
+		box: "66B"
+	},
+	{
+		min: 2151,
+		max: 2162,
+		box: "66D"
+	},
+	{
+		min: 2171,
+		max: 2182,
+		box: "66A"
+	},
+	{
+		min: 2191,
+		max: 2201,
+		box: "66D"
+	},
+	{
+		min: 2202,
+		max: 2205,
+		box: "66C"
+	},
+	{
+		min: 2206,
+		max: 2206,
+		box: "66D"
+	},
+	{
+		min: 2311,
+		max: 2327,
+		box: "65B"
+	},
+	{
+		min: 2341,
+		max: 2349,
+		box: "65D"
+	},
+	{
+		min: 2361,
+		max: 2363,
+		box: "65D"
+	},
+	{
+		min: 2510,
+		max: 2513,
+		box: "66D"
+	},
+	{
+		min: 2520,
+		max: 2521,
+		box: "66A"
+	},
+	{
+		min: 2522,
+		max: 2522,
+		box: "66D"
+	},
+	{
+		min: 2540,
+		max: 2541,
+		box: "66D"
+	},
+	{
+		min: 2560,
+		max: 2560,
+		box: "66A"
+	},
+	{
+		min: 2561,
+		max: 2564,
+		box: "66D"
+	},
+	{
+		min: 2580,
+		max: 2581,
+		box: "66D"
+	},
+	{
+		min: 2590,
+		max: 2590,
+		box: "66A"
+	},
+	{
+		min: 2600,
+		max: 2601,
+		box: "66D"
+	}
+];
+const EQUITY_RANGES = [
+	{
+		min: 3101,
+		max: 3105,
+		box: "64A"
+	},
+	{
+		min: 3201,
+		max: 3207,
+		box: "64A"
+	},
+	{
+		min: 3301,
+		max: 3309,
+		box: "64B"
+	},
+	{
+		min: 3401,
+		max: 3408,
+		box: "64B"
+	},
+	{
+		min: 3510,
+		max: 3519,
+		box: "64B"
+	}
+];
+const EXPENSE_RANGES = [
+	{
+		min: 6101,
+		max: 6212,
+		box: "53"
+	},
+	{
+		min: 6301,
+		max: 6332,
+		box: "53"
+	},
+	{
+		min: 6401,
+		max: 6430,
+		box: "54"
+	},
+	{
+		min: 6501,
+		max: 6513,
+		box: "57"
+	},
+	{
+		min: 6601,
+		max: 6613,
+		box: "53"
+	},
+	{
+		min: 6701,
+		max: 6713,
+		box: "55"
+	},
+	{
+		min: 6801,
+		max: 6825,
+		box: "55"
+	},
+	{
+		min: 6910,
+		max: 6919,
+		box: "53"
+	},
+	{
+		min: 6920,
+		max: 6929,
+		box: "53"
+	},
+	{
+		min: 6930,
+		max: 6939,
+		box: "53"
+	},
+	{
+		min: 6940,
+		max: 6949,
+		box: "53"
+	},
+	{
+		min: 6950,
+		max: 6959,
+		box: "53"
+	},
+	{
+		min: 6960,
+		max: 6969,
+		box: "57"
+	},
+	{
+		min: 6970,
+		max: 6979,
+		box: "53"
+	}
+];
+function matchRange(ranges, code) {
+	for (const r of ranges) if (code >= r.min && code <= r.max) return r.box;
+	return null;
+}
+function resolveScheduleBox(account) {
+	if (account.isGroup) return null;
+	const baseCodeStr = account.code.split(".")[0];
+	for (const key of [account.code, baseCodeStr]) if (Object.prototype.hasOwnProperty.call(EXPLICIT, key)) {
+		const box = EXPLICIT[key];
+		return box === null ? null : {
+			box,
+			confidence: "explicit"
+		};
+	}
+	const code = baseCode(account.code);
+	if (code === null) return null;
+	switch (account.category) {
+		case "Balance Sheet-Asset": {
+			const box = matchRange(ASSET_RANGES, code);
+			return box ? {
+				box,
+				confidence: "range-default"
+			} : fallbackAsset(account);
+		}
+		case "Balance Sheet-Liability": {
+			const box = matchRange(LIABILITY_RANGES, code);
+			return box ? {
+				box,
+				confidence: "range-default"
+			} : fallbackLiability(account);
+		}
+		case "Balance Sheet-Equity": {
+			const box = matchRange(EQUITY_RANGES, code);
+			return box ? {
+				box,
+				confidence: "range-default"
+			} : {
+				box: "64B",
+				confidence: "group-fallback"
+			};
+		}
+		case "Income Statement-Income":
+			if (account.parentCode === "Other Income") return {
+				box: "59",
+				confidence: "group-fallback"
+			};
+			return {
+				box: "47",
+				confidence: "group-fallback"
+			};
+		case "Income Statement-Expense": {
+			if (account.parentCode === "Cost of Sales") return {
+				box: "50",
+				confidence: "group-fallback"
+			};
+			const box = matchRange(EXPENSE_RANGES, code);
+			return box ? {
+				box,
+				confidence: "range-default"
+			} : {
+				box: "55",
+				confidence: "group-fallback"
+			};
+		}
+		default: return null;
+	}
+}
+function fallbackAsset(account) {
+	if (account.parentCode === "Current Assets") return {
+		box: "62E",
+		confidence: "group-fallback"
+	};
+	if (account.parentCode === "Non-current Assets") return {
+		box: "61E",
+		confidence: "group-fallback"
+	};
+	return null;
+}
+function fallbackLiability(account) {
+	if (account.parentCode === "Current Liabilities") return {
+		box: "66D",
+		confidence: "group-fallback"
+	};
+	if (account.parentCode === "Non-current Liabilities") return {
+		box: "65D",
+		confidence: "group-fallback"
+	};
+	return null;
+}
+//#endregion
+//#region src/reporting/nbr-schedule/report.ts
+/**
+* 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.
+*/
+function buildNbrScheduleReport(trialBalance, accountTypes) {
+	const accountByCode = new Map(accountTypes.map((a) => [a.code, a]));
+	const totals = /* @__PURE__ */ new Map();
+	for (const row of trialBalance) {
+		const account = accountByCode.get(row.accountCode);
+		if (!account) continue;
+		const result = resolveScheduleBox(account);
+		if (!result) continue;
+		const entry = totals.get(result.box) ?? {
+			total: 0,
+			count: 0
+		};
+		entry.total += row.balance;
+		entry.count += 1;
+		totals.set(result.box, entry);
+	}
+	return IT11GHA_SCHEDULE.filter((item) => !item.isTotal).map((item) => {
+		const entry = totals.get(item.box) ?? {
+			total: 0,
+			count: 0
+		};
+		return {
+			box: item.box,
+			label: item.label,
+			total: entry.total,
+			accountCount: entry.count
+		};
+	});
+}
+/**
+* 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.
+*/
+function getUnmappedAccounts(accountTypes, options = {}) {
+	const intentionallyUnmapped = /* @__PURE__ */ new Set([
+		"6901",
+		"6902",
+		"6903"
+	]);
+	return accountTypes.filter((a) => {
+		if (a.isGroup) return false;
+		if (!options.includeIntentional && intentionallyUnmapped.has(a.code)) return false;
+		return resolveScheduleBox(a) === null;
+	});
+}
+//#endregion
+export { IT11GHA_SCHEDULE, buildNbrScheduleReport, getScheduleLineItem, getUnmappedAccounts, resolveScheduleBox };