@classytic/ledger-bd 0.5.1 → 0.6.1

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Files changed (4) hide show
  1. package/CHANGELOG.md +24 -0
  2. package/dist/index.d.mts +20 -1
  3. package/dist/index.mjs +39 -1
  4. package/package.json +89 -89
package/CHANGELOG.md CHANGED
@@ -3,6 +3,30 @@
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  Format based on [Keep a Changelog](https://keepachangelog.com/en/1.1.0/),
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  adhering to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).
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+ ## [0.6.0] — 2026-07-11
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+
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+ ### Added — PPE / fixed-asset codes for the assets module
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+
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+ Named constants in `BD_ACCOUNT_CODES` (`src/accounts/codes.ts`) for the
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+ PPE ledger accounts used by `@classytic/assets`:
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+
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+ - **Asset categories** (with NBR straight-line depreciation rates from
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+ SRO No.120-Law/Income Tax/2025): `PPE_BUILDING` 1315 (10%),
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+ `PPE_FACTORY_BUILDING` 1314 (20%), `PPE_MACHINERY` 1322 (20%),
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+ `PPE_FURNITURE` 1335 (10%), `PPE_VEHICLE` 1337 (20%),
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+ `PPE_OFFICE_EQUIPMENT` 1333 (20%), `PPE_COMPUTER` 1334 (30%),
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+ `PPE_MEDICAL_EQUIPMENT` 1347 (20%).
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+ - **`ACCUMULATED_DEPRECIATION_PPE`** 1359 — contra-asset for all PPE
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+ categories.
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+ - **Depreciation expense codes** `DEPRECIATION_BUILDING` 6601 through
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+ `DEPRECIATION_MEDICAL_EQUIPMENT` 6608 — one per PPE category, so
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+ the depreciation journal entry can split by asset class.
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+ - **`LOSS_ON_ASSET_DISPOSAL`** 6810 — disposal below book value.
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+
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+ These codes are already part of the BFRS chart of accounts shipped in
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+ earlier versions; this release adds the named `BD_ACCOUNT_CODES` keys so
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+ the assets engine can resolve them symbolically without hardcoding strings.
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+
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  ## [0.5.0] - 2026-07-06
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  Seven opt-in vertical extensions plus an NBR canonical reporting-code
package/dist/index.d.mts CHANGED
@@ -366,7 +366,26 @@ declare const BD_ACCOUNT_CODES: {
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  */
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  readonly BAD_DEBT_WRITTEN_OFF: "6702"; /** 6703 — Inventory Write-down / Obsolescence (slow-moving / expired). */
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  readonly OBSOLESCENCE: "6703"; /** 6711 — Inventory Shrinkage / Theft / Loss (audit shortfall). */
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- readonly SHRINKAGE: "6711";
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+ readonly SHRINKAGE: "6711"; /** 1315 — Office Building (NBR depreciation: 10%). */
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+ readonly PPE_BUILDING: "1315"; /** 1314 — Factory Building (NBR depreciation: 20%). */
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+ readonly PPE_FACTORY_BUILDING: "1314"; /** 1322 — Plant & Machinery (NBR depreciation: 20%). */
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+ readonly PPE_MACHINERY: "1322"; /** 1335 — Furniture & Fixtures (NBR depreciation: 10%). */
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+ readonly PPE_FURNITURE: "1335"; /** 1337 — Motor Vehicles (cars) (NBR depreciation: 20%). */
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+ readonly PPE_VEHICLE: "1337"; /** 1333 — Office Equipment (NBR depreciation: 20%). */
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+ readonly PPE_OFFICE_EQUIPMENT: "1333"; /** 1334 — Computer & IT Equipment (NBR depreciation: 30%). */
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+ readonly PPE_COMPUTER: "1334"; /** 1347 — Medical Equipment (NBR depreciation: 20%). */
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+ readonly PPE_MEDICAL_EQUIPMENT: "1347"; /** 1359 — Accumulated Depreciation — PPE (contra-asset, all PPE). */
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+ readonly ACCUMULATED_DEPRECIATION_PPE: "1359"; /** 6601 — Depreciation — Building. */
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+ readonly DEPRECIATION_BUILDING: "6601"; /** 6602 — Depreciation — Factory Building. */
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+ readonly DEPRECIATION_FACTORY_BUILDING: "6602"; /** 6603 — Depreciation — Plant & Machinery. */
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+ readonly DEPRECIATION_MACHINERY: "6603"; /** 6604 — Depreciation — Furniture & Fixtures. */
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+ readonly DEPRECIATION_FURNITURE: "6604"; /** 6605 — Depreciation — Vehicles. */
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+ readonly DEPRECIATION_VEHICLE: "6605"; /** 6606 — Depreciation — Office Equipment. */
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+ readonly DEPRECIATION_OFFICE_EQUIPMENT: "6606"; /** 6607 — Depreciation — Computer & IT. */
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+ readonly DEPRECIATION_COMPUTER: "6607"; /** 6608 — Depreciation — Medical Equipment. */
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+ readonly DEPRECIATION_MEDICAL_EQUIPMENT: "6608"; /** 6810 — Loss on Sale of Assets (disposal below book value). */
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+ readonly LOSS_ON_ASSET_DISPOSAL: "6810"; /** 4304 — Profit on Sale of Fixed Assets (disposal above book value). */
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+ readonly PROFIT_ON_ASSET_DISPOSAL: "4304";
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  };
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  type BDAccountCode = (typeof BD_ACCOUNT_CODES)[keyof typeof BD_ACCOUNT_CODES];
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  type BDAccountKey = keyof typeof BD_ACCOUNT_CODES;
package/dist/index.mjs CHANGED
@@ -6670,7 +6670,45 @@ const BD_ACCOUNT_CODES = {
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  /** 6703 — Inventory Write-down / Obsolescence (slow-moving / expired). */
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  OBSOLESCENCE: "6703",
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  /** 6711 — Inventory Shrinkage / Theft / Loss (audit shortfall). */
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- SHRINKAGE: "6711"
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+ SHRINKAGE: "6711",
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+ /** 1315 — Office Building (NBR depreciation: 10%). */
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+ PPE_BUILDING: "1315",
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+ /** 1314 — Factory Building (NBR depreciation: 20%). */
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+ PPE_FACTORY_BUILDING: "1314",
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+ /** 1322 — Plant & Machinery (NBR depreciation: 20%). */
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+ PPE_MACHINERY: "1322",
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+ /** 1335 — Furniture & Fixtures (NBR depreciation: 10%). */
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+ PPE_FURNITURE: "1335",
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+ /** 1337 — Motor Vehicles (cars) (NBR depreciation: 20%). */
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+ PPE_VEHICLE: "1337",
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+ /** 1333 — Office Equipment (NBR depreciation: 20%). */
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+ PPE_OFFICE_EQUIPMENT: "1333",
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+ /** 1334 — Computer & IT Equipment (NBR depreciation: 30%). */
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+ PPE_COMPUTER: "1334",
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+ /** 1347 — Medical Equipment (NBR depreciation: 20%). */
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+ PPE_MEDICAL_EQUIPMENT: "1347",
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+ /** 1359 — Accumulated Depreciation — PPE (contra-asset, all PPE). */
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+ ACCUMULATED_DEPRECIATION_PPE: "1359",
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+ /** 6601 — Depreciation — Building. */
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+ DEPRECIATION_BUILDING: "6601",
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+ /** 6602 — Depreciation — Factory Building. */
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+ DEPRECIATION_FACTORY_BUILDING: "6602",
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+ /** 6603 — Depreciation — Plant & Machinery. */
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+ DEPRECIATION_MACHINERY: "6603",
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+ /** 6604 — Depreciation — Furniture & Fixtures. */
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+ DEPRECIATION_FURNITURE: "6604",
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+ /** 6605 — Depreciation — Vehicles. */
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+ DEPRECIATION_VEHICLE: "6605",
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+ /** 6606 — Depreciation — Office Equipment. */
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+ DEPRECIATION_OFFICE_EQUIPMENT: "6606",
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+ /** 6607 — Depreciation — Computer & IT. */
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+ DEPRECIATION_COMPUTER: "6607",
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+ /** 6608 — Depreciation — Medical Equipment. */
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+ DEPRECIATION_MEDICAL_EQUIPMENT: "6608",
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+ /** 6810 — Loss on Sale of Assets (disposal below book value). */
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+ LOSS_ON_ASSET_DISPOSAL: "6810",
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+ /** 4304 — Profit on Sale of Fixed Assets (disposal above book value). */
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+ PROFIT_ON_ASSET_DISPOSAL: "4304"
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  };
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  //#endregion
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  //#region src/accounts/account-rules.ts
package/package.json CHANGED
@@ -1,89 +1,89 @@
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- {
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- "name": "@classytic/ledger-bd",
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- "version": "0.5.1",
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- "description": "Bangladesh country pack for @classytic/ledger \u00e2\u20ac\u201d BFRS chart of accounts, NBR VAT/TDS tax codes, Mushak 9.1 return",
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- "type": "module",
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- "sideEffects": false,
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- "main": "./dist/index.mjs",
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- "module": "./dist/index.mjs",
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- "types": "./dist/index.d.mts",
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- "exports": {
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- ".": {
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- "types": "./dist/index.d.mts",
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- "import": "./dist/index.mjs",
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- "default": "./dist/index.mjs"
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- },
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- "./verticals": {
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- "types": "./dist/verticals/index.d.mts",
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- "import": "./dist/verticals/index.mjs",
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- "default": "./dist/verticals/index.mjs"
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- },
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- "./reporting/nbr-schedule": {
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- "types": "./dist/reporting/nbr-schedule/index.d.mts",
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- "import": "./dist/reporting/nbr-schedule/index.mjs",
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- "default": "./dist/reporting/nbr-schedule/index.mjs"
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- }
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- },
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- "files": [
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- "dist",
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- "README.md",
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- "CHANGELOG.md",
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- "LICENSE"
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- ],
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- "repository": {
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- "type": "git",
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- "url": "git+https://github.com/classytic/ledger-bd.git"
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- },
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- "bugs": {
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- "url": "https://github.com/classytic/ledger-bd/issues"
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- },
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- "homepage": "https://github.com/classytic/ledger-bd#readme",
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- "publishConfig": {
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- "access": "public"
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- },
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- "keywords": [
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- "accounting",
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- "bangladesh",
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- "bfrs",
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- "nbr",
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- "vat",
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- "tds",
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- "mushak",
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- "chart-of-accounts",
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- "tax",
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- "double-entry"
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- ],
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- "author": "Classytic <classytic.dev@gmail.com> (https://github.com/classytic)",
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- "license": "MIT",
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- "peerDependencies": {
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- "@classytic/ledger": ">=0.15.0"
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- },
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- "engines": {
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- "node": ">=22"
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- },
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- "scripts": {
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- "build": "tsdown",
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- "dev": "tsdown --watch",
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- "typecheck": "tsc --noEmit",
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- "prepublishOnly": "npm run build && npm run typecheck",
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- "test": "vitest run",
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- "test:watch": "vitest",
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- "push": "classytic-push",
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- "release:tag": "node -e \"require('child_process').execSync('npm run push -- v'+require('./package.json').version,{stdio:'inherit'})\"",
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- "release": "npm run push -- main && npm run release:tag && npm publish"
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- },
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- "devDependencies": {
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- "@classytic/dev-tools": "^0.2.0",
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- "@classytic/ledger": "^0.15.0",
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- "@classytic/mongokit": "^3.17.0",
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- "@classytic/primitives": "^0.9.1",
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- "@classytic/repo-core": "^0.7.0",
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- "@types/node": "^22.0.0",
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- "mongodb-memory-server": "^11.0.1",
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- "mongoose": "^9.3.3",
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- "tsdown": "^0.22.3",
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- "typescript": "^5.7.0",
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- "vitest": "^3.0.0",
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- "zod": "^4.4.3"
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- }
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- }
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+ {
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+ "name": "@classytic/ledger-bd",
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+ "version": "0.6.1",
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+ "description": "Bangladesh country pack for @classytic/ledger — BFRS chart of accounts, NBR VAT/TDS tax codes, Mushak 9.1 return",
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+ "type": "module",
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+ "sideEffects": false,
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+ "main": "./dist/index.mjs",
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+ "module": "./dist/index.mjs",
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+ "types": "./dist/index.d.mts",
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+ "exports": {
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+ ".": {
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+ "types": "./dist/index.d.mts",
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+ "import": "./dist/index.mjs",
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+ "default": "./dist/index.mjs"
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+ },
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+ "./verticals": {
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+ "types": "./dist/verticals/index.d.mts",
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+ "import": "./dist/verticals/index.mjs",
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+ "default": "./dist/verticals/index.mjs"
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+ },
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+ "./reporting/nbr-schedule": {
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+ "types": "./dist/reporting/nbr-schedule/index.d.mts",
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+ "import": "./dist/reporting/nbr-schedule/index.mjs",
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+ "default": "./dist/reporting/nbr-schedule/index.mjs"
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+ }
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+ },
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+ "files": [
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+ "dist",
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+ "README.md",
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+ "CHANGELOG.md",
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+ "LICENSE"
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+ ],
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+ "repository": {
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+ "type": "git",
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+ "url": "git+https://github.com/classytic/ledger-bd.git"
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+ },
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+ "bugs": {
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+ "url": "https://github.com/classytic/ledger-bd/issues"
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+ },
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+ "homepage": "https://github.com/classytic/ledger-bd#readme",
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+ "publishConfig": {
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+ "access": "public"
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+ },
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+ "keywords": [
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+ "accounting",
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+ "bangladesh",
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+ "bfrs",
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+ "nbr",
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+ "vat",
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+ "tds",
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+ "mushak",
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+ "chart-of-accounts",
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+ "tax",
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+ "double-entry"
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+ ],
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+ "author": "Classytic <classytic.dev@gmail.com> (https://github.com/classytic)",
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+ "license": "MIT",
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+ "peerDependencies": {
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+ "@classytic/ledger": ">=0.15.0"
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+ },
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+ "engines": {
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+ "node": ">=22"
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+ },
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+ "scripts": {
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+ "build": "tsdown",
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+ "dev": "tsdown --watch",
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+ "typecheck": "tsc --noEmit",
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+ "prepublishOnly": "npm run build && npm run typecheck",
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+ "test": "vitest run",
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+ "test:watch": "vitest",
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+ "push": "classytic-push",
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+ "release:tag": "node -e \"require('child_process').execSync('npm run push -- v'+require('./package.json').version,{stdio:'inherit'})\"",
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+ "release": "npm run push -- main && npm run release:tag && npm publish"
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+ },
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+ "devDependencies": {
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+ "@classytic/dev-tools": "^0.2.0",
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+ "@classytic/ledger": "^0.15.0",
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+ "@classytic/mongokit": "^3.20.0",
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+ "@classytic/primitives": "^0.9.1",
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+ "@classytic/repo-core": "^0.9.0",
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+ "@types/node": "^22.0.0",
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+ "mongodb-memory-server": "^11.0.1",
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+ "mongoose": "^9.3.3",
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+ "tsdown": "^0.22.3",
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+ "typescript": "^5.7.0",
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+ "vitest": "^3.0.0",
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+ "zod": "^4.4.3"
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+ }
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+ }