@classytic/ledger-bd 0.5.0 → 0.6.0

package/CHANGELOG.md

@@ -3,6 +3,30 @@
 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).
 
+## [0.6.0] — 2026-07-11
+
+### Added — PPE / fixed-asset codes for the assets module
+
+Named constants in `BD_ACCOUNT_CODES` (`src/accounts/codes.ts`) for the
+PPE ledger accounts used by `@classytic/assets`:
+
+- **Asset categories** (with NBR straight-line depreciation rates from
+  SRO No.120-Law/Income Tax/2025): `PPE_BUILDING` 1315 (10%),
+  `PPE_FACTORY_BUILDING` 1314 (20%), `PPE_MACHINERY` 1322 (20%),
+  `PPE_FURNITURE` 1335 (10%), `PPE_VEHICLE` 1337 (20%),
+  `PPE_OFFICE_EQUIPMENT` 1333 (20%), `PPE_COMPUTER` 1334 (30%),
+  `PPE_MEDICAL_EQUIPMENT` 1347 (20%).
+- **`ACCUMULATED_DEPRECIATION_PPE`** 1359 — contra-asset for all PPE
+  categories.
+- **Depreciation expense codes** `DEPRECIATION_BUILDING` 6601 through
+  `DEPRECIATION_MEDICAL_EQUIPMENT` 6608 — one per PPE category, so
+  the depreciation journal entry can split by asset class.
+- **`LOSS_ON_ASSET_DISPOSAL`** 6810 — disposal below book value.
+
+These codes are already part of the BFRS chart of accounts shipped in
+earlier versions; this release adds the named `BD_ACCOUNT_CODES` keys so
+the assets engine can resolve them symbolically without hardcoding strings.
+
 ## [0.5.0] - 2026-07-06
 
 Seven opt-in vertical extensions plus an NBR canonical reporting-code

package/dist/index.d.mts

@@ -1,4 +1,4 @@
-import { AccountType } from "@classytic/ledger";
+import { AccountResolverConfig, AccountType } from "@classytic/ledger";
 
 //#region src/accounts/assets.d.ts
 declare const CURRENT_ASSETS: AccountType[];
@@ -366,11 +366,33 @@ declare const BD_ACCOUNT_CODES: {
    */
   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";
+  readonly SHRINKAGE: "6711"; /** 1315 — Office Building (NBR depreciation: 10%). */
+  readonly PPE_BUILDING: "1315"; /** 1314 — Factory Building (NBR depreciation: 20%). */
+  readonly PPE_FACTORY_BUILDING: "1314"; /** 1322 — Plant & Machinery (NBR depreciation: 20%). */
+  readonly PPE_MACHINERY: "1322"; /** 1335 — Furniture & Fixtures (NBR depreciation: 10%). */
+  readonly PPE_FURNITURE: "1335"; /** 1337 — Motor Vehicles (cars) (NBR depreciation: 20%). */
+  readonly PPE_VEHICLE: "1337"; /** 1333 — Office Equipment (NBR depreciation: 20%). */
+  readonly PPE_OFFICE_EQUIPMENT: "1333"; /** 1334 — Computer & IT Equipment (NBR depreciation: 30%). */
+  readonly PPE_COMPUTER: "1334"; /** 1347 — Medical Equipment (NBR depreciation: 20%). */
+  readonly PPE_MEDICAL_EQUIPMENT: "1347"; /** 1359 — Accumulated Depreciation — PPE (contra-asset, all PPE). */
+  readonly ACCUMULATED_DEPRECIATION_PPE: "1359"; /** 6601 — Depreciation — Building. */
+  readonly DEPRECIATION_BUILDING: "6601"; /** 6602 — Depreciation — Factory Building. */
+  readonly DEPRECIATION_FACTORY_BUILDING: "6602"; /** 6603 — Depreciation — Plant & Machinery. */
+  readonly DEPRECIATION_MACHINERY: "6603"; /** 6604 — Depreciation — Furniture & Fixtures. */
+  readonly DEPRECIATION_FURNITURE: "6604"; /** 6605 — Depreciation — Vehicles. */
+  readonly DEPRECIATION_VEHICLE: "6605"; /** 6606 — Depreciation — Office Equipment. */
+  readonly DEPRECIATION_OFFICE_EQUIPMENT: "6606"; /** 6607 — Depreciation — Computer & IT. */
+  readonly DEPRECIATION_COMPUTER: "6607"; /** 6608 — Depreciation — Medical Equipment. */
+  readonly DEPRECIATION_MEDICAL_EQUIPMENT: "6608"; /** 6810 — Loss on Sale of Assets (disposal below book value). */
+  readonly LOSS_ON_ASSET_DISPOSAL: "6810"; /** 4304 — Profit on Sale of Fixed Assets (disposal above book value). */
+  readonly PROFIT_ON_ASSET_DISPOSAL: "4304";
 };
 type BDAccountCode = (typeof BD_ACCOUNT_CODES)[keyof typeof BD_ACCOUNT_CODES];
 type BDAccountKey = keyof typeof BD_ACCOUNT_CODES;
 //#endregion
+//#region src/accounts/account-rules.d.ts
+declare const BD_ACCOUNT_RULES: AccountResolverConfig;
+//#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[];
@@ -498,4 +520,4 @@ declare const ALL_DIVISIONS: ("Dhaka" | "Chittagong" | "Rajshahi" | "Khulna" | "
  */
 declare const bangladeshPack: import("@classytic/ledger").CountryPack;
 //#endregion
-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, TAX_RECEIVABLE_ACCOUNTS, 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_RULES, 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, TAX_RECEIVABLE_ACCOUNTS, TDS_LIABILITY_ACCOUNTS, VAT_ASSET_ACCOUNTS, VAT_LIABILITY_ACCOUNTS, VDS_LIABILITY_ACCOUNTS, bangladeshPack, getTaxCodeDetails, mushakReturnTemplate };

package/dist/index.mjs

@@ -1,4 +1,4 @@
-import { defineCountryPack } from "@classytic/ledger";
+import { ACCOUNT_PURPOSE, defineCountryPack } from "@classytic/ledger";
 //#region src/accounts/assets.ts
 const A$2 = "Balance Sheet-Asset";
 const CURRENT_ASSETS = [
@@ -6670,7 +6670,303 @@ const BD_ACCOUNT_CODES = {
 	/** 6703 — Inventory Write-down / Obsolescence (slow-moving / expired). */
 	OBSOLESCENCE: "6703",
 	/** 6711 — Inventory Shrinkage / Theft / Loss (audit shortfall). */
-	SHRINKAGE: "6711"
+	SHRINKAGE: "6711",
+	/** 1315 — Office Building (NBR depreciation: 10%). */
+	PPE_BUILDING: "1315",
+	/** 1314 — Factory Building (NBR depreciation: 20%). */
+	PPE_FACTORY_BUILDING: "1314",
+	/** 1322 — Plant & Machinery (NBR depreciation: 20%). */
+	PPE_MACHINERY: "1322",
+	/** 1335 — Furniture & Fixtures (NBR depreciation: 10%). */
+	PPE_FURNITURE: "1335",
+	/** 1337 — Motor Vehicles (cars) (NBR depreciation: 20%). */
+	PPE_VEHICLE: "1337",
+	/** 1333 — Office Equipment (NBR depreciation: 20%). */
+	PPE_OFFICE_EQUIPMENT: "1333",
+	/** 1334 — Computer & IT Equipment (NBR depreciation: 30%). */
+	PPE_COMPUTER: "1334",
+	/** 1347 — Medical Equipment (NBR depreciation: 20%). */
+	PPE_MEDICAL_EQUIPMENT: "1347",
+	/** 1359 — Accumulated Depreciation — PPE (contra-asset, all PPE). */
+	ACCUMULATED_DEPRECIATION_PPE: "1359",
+	/** 6601 — Depreciation — Building. */
+	DEPRECIATION_BUILDING: "6601",
+	/** 6602 — Depreciation — Factory Building. */
+	DEPRECIATION_FACTORY_BUILDING: "6602",
+	/** 6603 — Depreciation — Plant & Machinery. */
+	DEPRECIATION_MACHINERY: "6603",
+	/** 6604 — Depreciation — Furniture & Fixtures. */
+	DEPRECIATION_FURNITURE: "6604",
+	/** 6605 — Depreciation — Vehicles. */
+	DEPRECIATION_VEHICLE: "6605",
+	/** 6606 — Depreciation — Office Equipment. */
+	DEPRECIATION_OFFICE_EQUIPMENT: "6606",
+	/** 6607 — Depreciation — Computer & IT. */
+	DEPRECIATION_COMPUTER: "6607",
+	/** 6608 — Depreciation — Medical Equipment. */
+	DEPRECIATION_MEDICAL_EQUIPMENT: "6608",
+	/** 6810 — Loss on Sale of Assets (disposal below book value). */
+	LOSS_ON_ASSET_DISPOSAL: "6810",
+	/** 4304 — Profit on Sale of Fixed Assets (disposal above book value). */
+	PROFIT_ON_ASSET_DISPOSAL: "4304"
+};
+//#endregion
+//#region src/accounts/account-rules.ts
+/**
+* Bangladesh default account-resolution ruleset.
+*
+* Ships the "smart defaults" a BD deployment gets for free: which expense
+* account a bill line lands on from its description keywords or a picked
+* category, which cash/clearing account a payment method maps to, and which
+* inventory account a stock type uses. Consumed by `createAccountResolver`
+* (`@classytic/ledger`); the host layers DB-configured overrides on top with
+* `mergeAccountConfig`, and any line can still carry an explicit accountCode
+* that bypasses resolution entirely (the accountant escape hatch).
+*
+* These are DEFAULTS, not law — every rule is data a deployment can override
+* without a code change. The matcher is the primitives condition DSL, so a
+* keyword rule reads `keywords contains 'poster'`.
+*
+* Resolution CONTEXT the host is expected to pass (all optional):
+*   - `keywords: string[]`   — normalized tokens from the line description
+*   - `category: string`     — an explicit user-picked expense category
+*   - `paymentMethod: string`— for the `cash` purpose (cash/card/bkash/bank…)
+*   - `inventoryType: string`— for the `inventory` purpose
+*/
+/**
+* An expense keyword rule: matches when the line's `keywords` array contains
+* ANY of `words`. Keyword rules sit at priority 10 — above category rules (5)
+* so a specific word ("poster") beats a broad category ("marketing").
+*/
+function keywordExpense(id, words, use, label) {
+	return {
+		id,
+		purpose: ACCOUNT_PURPOSE.EXPENSE,
+		priority: 10,
+		use,
+		label,
+		when: { any: words.map((w) => ({
+			field: "keywords",
+			op: "contains",
+			value: w
+		})) }
+	};
+}
+/** A category rule: matches an explicit picked category (priority 5). */
+function categoryExpense(id, category, use, label) {
+	return {
+		id,
+		purpose: ACCOUNT_PURPOSE.EXPENSE,
+		priority: 5,
+		use,
+		label,
+		when: {
+			field: "category",
+			op: "eq",
+			value: category
+		}
+	};
+}
+const BD_ACCOUNT_RULES = {
+	rules: [
+		keywordExpense("bd-print", [
+			"print",
+			"printing",
+			"poster",
+			"card",
+			"cards",
+			"stationery",
+			"flyer",
+			"banner",
+			"brochure",
+			"invitation"
+		], "6301", "Printing & Stationery"),
+		keywordExpense("bd-venue", [
+			"hall",
+			"venue",
+			"event",
+			"entertainment",
+			"hospitality",
+			"catering",
+			"conference",
+			"seminar",
+			"reception"
+		], "6803", "Entertainment / Hospitality"),
+		keywordExpense("bd-digital", [
+			"facebook",
+			"google",
+			"seo",
+			"digital",
+			"social",
+			"boost",
+			"adwords",
+			"meta"
+		], "6402", "Digital Marketing"),
+		keywordExpense("bd-advert", [
+			"advert",
+			"advertisement",
+			"publicity",
+			"promo",
+			"promotion",
+			"campaign",
+			"billboard",
+			"signage"
+		], "6401", "Advertisement & Publicity"),
+		keywordExpense("bd-rent", ["rent", "lease"], "6201", "Office Rent"),
+		keywordExpense("bd-repair", [
+			"repair",
+			"maintenance",
+			"servicing",
+			"refurbish"
+		], "6207", "Office Repairs & Maintenance"),
+		keywordExpense("bd-legal", [
+			"legal",
+			"lawyer",
+			"professional",
+			"consultant",
+			"consulting",
+			"audit",
+			"accounting",
+			"notary"
+		], "6309", "Legal Fee & Professional Charges"),
+		keywordExpense("bd-travel", [
+			"travel",
+			"conveyance",
+			"taxi",
+			"uber",
+			"pathao",
+			"transport",
+			"fare",
+			"ticket"
+		], "6414", "Travel & Conveyance"),
+		keywordExpense("bd-fuel", [
+			"fuel",
+			"petrol",
+			"diesel",
+			"octane",
+			"lubricant"
+		], "6807", "Fuel & Lubricants"),
+		categoryExpense("bd-cat-printing", "printing", "6301", "Printing & Stationery"),
+		categoryExpense("bd-cat-venue", "venue", "6803", "Entertainment / Hospitality"),
+		categoryExpense("bd-cat-marketing", "marketing", "6401", "Advertisement & Publicity"),
+		categoryExpense("bd-cat-rent", "rent", "6201", "Office Rent"),
+		categoryExpense("bd-cat-repairs", "repairs", "6207", "Office Repairs & Maintenance"),
+		categoryExpense("bd-cat-professional", "professional", "6309", "Legal Fee & Professional Charges"),
+		categoryExpense("bd-cat-travel", "travel", "6414", "Travel & Conveyance"),
+		categoryExpense("bd-cat-fuel", "fuel", "6807", "Fuel & Lubricants"),
+		{
+			id: "bd-pay-cash",
+			purpose: ACCOUNT_PURPOSE.CASH,
+			priority: 10,
+			use: BD_ACCOUNT_CODES.PETTY_CASH,
+			label: "Cash in Hand",
+			when: {
+				field: "paymentMethod",
+				op: "eq",
+				value: "cash"
+			}
+		},
+		{
+			id: "bd-pay-card",
+			purpose: ACCOUNT_PURPOSE.CASH,
+			priority: 10,
+			use: BD_ACCOUNT_CODES.GATEWAY_CLEARING,
+			label: "Gateway Clearing",
+			when: {
+				field: "paymentMethod",
+				op: "in",
+				value: [
+					"card",
+					"stripe",
+					"sslcommerz",
+					"visa",
+					"mastercard"
+				]
+			}
+		},
+		{
+			id: "bd-pay-mfs",
+			purpose: ACCOUNT_PURPOSE.CASH,
+			priority: 10,
+			use: BD_ACCOUNT_CODES.MOBILE_MONEY_MERCHANT,
+			label: "Mobile Money",
+			when: {
+				field: "paymentMethod",
+				op: "in",
+				value: [
+					"bkash",
+					"nagad",
+					"rocket",
+					"mfs",
+					"mobile",
+					"upay"
+				]
+			}
+		},
+		{
+			id: "bd-pay-bank",
+			purpose: ACCOUNT_PURPOSE.CASH,
+			priority: 10,
+			use: BD_ACCOUNT_CODES.CASH,
+			label: "Cash at Bank",
+			when: {
+				field: "paymentMethod",
+				op: "in",
+				value: [
+					"bank",
+					"bank_transfer",
+					"cheque",
+					"eft",
+					"rtgs"
+				]
+			}
+		},
+		{
+			id: "bd-inv-raw",
+			purpose: ACCOUNT_PURPOSE.INVENTORY,
+			priority: 10,
+			use: BD_ACCOUNT_CODES.RAW_MATERIALS,
+			label: "Raw Materials",
+			when: {
+				field: "inventoryType",
+				op: "eq",
+				value: "raw_materials"
+			}
+		},
+		{
+			id: "bd-inv-finished",
+			purpose: ACCOUNT_PURPOSE.INVENTORY,
+			priority: 10,
+			use: BD_ACCOUNT_CODES.FINISHED_GOODS,
+			label: "Finished Goods",
+			when: {
+				field: "inventoryType",
+				op: "eq",
+				value: "finished_goods"
+			}
+		},
+		{
+			id: "bd-inv-merch",
+			purpose: ACCOUNT_PURPOSE.INVENTORY,
+			priority: 10,
+			use: BD_ACCOUNT_CODES.MERCHANDISE,
+			label: "Merchandise",
+			when: {
+				field: "inventoryType",
+				op: "eq",
+				value: "merchandise"
+			}
+		}
+	],
+	defaults: {
+		[ACCOUNT_PURPOSE.EXPENSE]: "6822",
+		[ACCOUNT_PURPOSE.COGS]: BD_ACCOUNT_CODES.COGS_MATERIALS,
+		[ACCOUNT_PURPOSE.REVENUE]: BD_ACCOUNT_CODES.SALES_REVENUE,
+		[ACCOUNT_PURPOSE.RECEIVABLE]: BD_ACCOUNT_CODES.AR,
+		[ACCOUNT_PURPOSE.PAYABLE]: BD_ACCOUNT_CODES.AP,
+		[ACCOUNT_PURPOSE.CASH]: BD_ACCOUNT_CODES.CASH,
+		[ACCOUNT_PURPOSE.INVENTORY]: BD_ACCOUNT_CODES.MERCHANDISE
+	}
 };
 //#endregion
 //#region src/accounts/index.ts
@@ -7607,4 +7903,4 @@ const bangladeshPack = defineCountryPack({
 	]
 });
 //#endregion
-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, TAX_RECEIVABLE_ACCOUNTS, 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, BD_ACCOUNT_CODES, BD_ACCOUNT_RULES, 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, TAX_RECEIVABLE_ACCOUNTS, TDS_LIABILITY_ACCOUNTS, VAT_ASSET_ACCOUNTS, VAT_LIABILITY_ACCOUNTS, VDS_LIABILITY_ACCOUNTS, bangladeshPack, getTaxCodeDetails, mushakReturnTemplate };

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@classytic/ledger-bd",
-  "version": "0.5.0",
+  "version": "0.6.0",
   "description": "Bangladesh country pack for @classytic/ledger — BFRS chart of accounts, NBR VAT/TDS tax codes, Mushak 9.1 return",
   "type": "module",
   "sideEffects": false,