@classytic/ledger-bd 0.6.0 → 0.7.0

package/dist/posting-recipes/index.mjs

@@ -0,0 +1,1353 @@
+//#region src/posting-recipes/inventory-transfer.recipes.ts
+const ADJUSTMENT_LABELS = {
+	loss: "Inventory loss",
+	gain: "Inventory gain",
+	correction: "Inventory correction",
+	opening: "Opening stock"
+};
+function transitOf(i) {
+	return Math.max(0, Number(i.transitCost ?? 0));
+}
+function landedCostClearingSlot(costLineCode) {
+	const c = costLineCode.toUpperCase();
+	if (/DUTY|CUSTOM|TARIFF/.test(c)) return "customsDuty";
+	if (/CF|AGENT|FORWARD|CLEARANCE/.test(c)) return "cfAgentCommission";
+	if (/FREIGHT|CARRIAGE|TRANSPORT|SHIP|CARTAGE/.test(c)) return "carriageInward";
+	return "importLandedCost";
+}
+function landedCostGroups(i) {
+	const groups = /* @__PURE__ */ new Map();
+	for (const a of i.allocations) {
+		const slot = landedCostClearingSlot(a.costLineCode);
+		groups.set(slot, (groups.get(slot) ?? 0) + a.allocatedPaisa);
+	}
+	return [...groups.entries()].map(([slot, amount]) => ({
+		slot,
+		amount
+	}));
+}
+function buildInventoryTransferRecipes() {
+	return {
+		stockAdjustment: {
+			name: "bd.inventory.adjustment",
+			journalType: "INVENTORY",
+			idempotencyKey: (i) => `adj-${i.adjustmentId}`,
+			date: (i) => i.date,
+			label: (i) => {
+				if (i.description) return i.description;
+				const base = ADJUSTMENT_LABELS[i.type];
+				return i.referenceNumber ? `${base} — ${i.referenceNumber}` : base;
+			},
+			autoPost: false,
+			sourceRef: (i) => ({
+				sourceModel: i.sourceModel ?? "StockAdjustment",
+				sourceId: i.sourceId ?? i.adjustmentId
+			}),
+			legs: [{
+				id: "debit-side",
+				account: { route: (i) => i.type === "loss" ? "shrinkage" : "merchandise" },
+				side: "debit",
+				amount: (i) => i.amount,
+				when: () => true,
+				label: (i) => i.type === "loss" ? "Inventory shrinkage" : "Inventory adjustment (increase)"
+			}, {
+				id: "credit-side",
+				account: { route: (i) => i.type === "loss" ? "merchandise" : i.type === "opening" ? "retainedEarnings" : "inventoryGain" },
+				side: "credit",
+				amount: (i) => i.amount,
+				when: () => true,
+				label: (i) => i.type === "loss" ? "Inventory reduction" : i.type === "opening" ? "Opening stock (retained earnings)" : "Inventory gain"
+			}]
+		},
+		cogs: {
+			name: "bd.inventory.cogs",
+			journalType: "INVENTORY",
+			idempotencyKey: (i) => `cogs-${i.orderId}`,
+			date: (i) => i.date,
+			label: (i) => `COGS — order ${i.orderReferenceNumber ?? i.orderId}`,
+			autoPost: (i) => i.costAmount > 0,
+			sourceRef: (i) => ({
+				sourceModel: "Order",
+				sourceId: i.orderId
+			}),
+			metadata: (i) => i.metadata,
+			legs: [{
+				id: "cogs",
+				account: { slot: "cogsMaterials" },
+				side: "debit",
+				amount: (i) => i.costAmount,
+				when: () => true,
+				label: () => "Cost of goods sold"
+			}, {
+				id: "inventory",
+				account: { slot: "merchandise" },
+				side: "credit",
+				amount: (i) => i.costAmount,
+				when: () => true,
+				label: () => "Inventory consumed"
+			}]
+		},
+		cogsReversal: {
+			name: "bd.inventory.cogs-reversal",
+			journalType: "INVENTORY",
+			idempotencyKey: (i) => `cogs-reversal-${i.returnId}`,
+			date: (i) => i.date,
+			label: (i) => i.description || `COGS reversal — Return ${i.returnReferenceNumber ?? i.returnId}`,
+			autoPost: true,
+			sourceRef: (i) => ({
+				sourceModel: "Return",
+				sourceId: i.returnId
+			}),
+			metadata: (i) => i.metadata,
+			legs: [{
+				id: "inventory",
+				account: { slot: "merchandise" },
+				side: "debit",
+				amount: (i) => i.costAmount,
+				when: () => true,
+				label: () => "Inventory restored from return"
+			}, {
+				id: "cogs",
+				account: { slot: "cogsMaterials" },
+				side: "credit",
+				amount: (i) => i.costAmount,
+				when: () => true,
+				label: () => "COGS reversal"
+			}]
+		},
+		transferDispatch: {
+			name: "bd.transfer.dispatch",
+			journalType: "INVENTORY",
+			idempotencyKey: (i) => `transfer-${i.transferId}-dispatch`,
+			date: (i) => i.date,
+			label: (i) => `Transfer Dispatch — ${i.documentNumber}`,
+			autoPost: true,
+			organizationId: (i) => i.organizationId,
+			sourceRef: (i) => ({
+				sourceModel: "Transfer",
+				sourceId: i.transferId
+			}),
+			metadata: (i) => i.metadata,
+			legs: [{
+				id: "in-transit",
+				account: { slot: "inventoryInTransit" },
+				side: "debit",
+				amount: (i) => i.goodsCost,
+				when: () => true,
+				label: () => "Stock dispatched (in-transit)"
+			}, {
+				id: "inventory",
+				account: { slot: "merchandise" },
+				side: "credit",
+				amount: (i) => i.goodsCost,
+				when: () => true,
+				label: () => "Inventory reduction (sender)"
+			}]
+		},
+		transferReceive: {
+			name: "bd.transfer.receive",
+			journalType: "INVENTORY",
+			idempotencyKey: (i) => `transfer-${i.transferId}-receive`,
+			date: (i) => i.date,
+			label: (i) => `Transfer Receive — ${i.documentNumber}`,
+			autoPost: true,
+			organizationId: (i) => i.organizationId,
+			sourceRef: (i) => ({
+				sourceModel: "Transfer",
+				sourceId: i.transferId
+			}),
+			metadata: (i) => i.metadata,
+			legs: [
+				{
+					id: "inventory",
+					account: { slot: "merchandise" },
+					side: "debit",
+					amount: (i) => i.goodsCost + transitOf(i),
+					when: () => true,
+					label: (i) => transitOf(i) > 0 ? "Inventory addition (receiver, incl. capitalized transit cost)" : "Inventory addition (receiver)"
+				},
+				{
+					id: "in-transit",
+					account: { slot: "inventoryInTransit" },
+					side: "credit",
+					amount: (i) => i.goodsCost,
+					when: () => true,
+					label: () => "In-transit cleared"
+				},
+				{
+					id: "transit-cost",
+					account: { slot: "transferCostClearing" },
+					side: "credit",
+					amount: (i) => transitOf(i),
+					label: () => "Transit cost clearing (host clears against freight invoice)"
+				}
+			]
+		},
+		transferDispatchReversal: {
+			name: "bd.transfer.dispatch-reversal",
+			journalType: "INVENTORY",
+			idempotencyKey: (i) => `transfer-${i.transferId}-dispatch-reversed`,
+			date: (i) => i.date,
+			label: (i) => `Transfer Dispatch REVERSED — ${i.documentNumber}${i.reason ? ` — ${i.reason}` : ""}`,
+			autoPost: true,
+			organizationId: (i) => i.organizationId,
+			sourceRef: (i) => ({
+				sourceModel: "Transfer",
+				sourceId: i.transferId
+			}),
+			metadata: (i) => i.metadata,
+			legs: [{
+				id: "inventory",
+				account: { slot: "merchandise" },
+				side: "debit",
+				amount: (i) => i.goodsCost,
+				when: () => true,
+				label: () => "Stock returned to sender (dispatch reversed)"
+			}, {
+				id: "in-transit",
+				account: { slot: "inventoryInTransit" },
+				side: "credit",
+				amount: (i) => i.goodsCost,
+				when: () => true,
+				label: () => "In-transit reversed"
+			}]
+		},
+		transferReceiveReversal: {
+			name: "bd.transfer.receive-reversal",
+			journalType: "INVENTORY",
+			idempotencyKey: (i) => `transfer-${i.transferId}-receive-reversed`,
+			date: (i) => i.date,
+			label: (i) => `Transfer Receive REVERSED — ${i.documentNumber}${i.reason ? ` — ${i.reason}` : ""}`,
+			autoPost: true,
+			organizationId: (i) => i.organizationId,
+			sourceRef: (i) => ({
+				sourceModel: "Transfer",
+				sourceId: i.transferId
+			}),
+			metadata: (i) => i.metadata,
+			legs: [
+				{
+					id: "in-transit",
+					account: { slot: "inventoryInTransit" },
+					side: "debit",
+					amount: (i) => i.goodsCost,
+					when: () => true,
+					label: () => "In-transit reasserted (receive reversed)"
+				},
+				{
+					id: "transit-cost",
+					account: { slot: "transferCostClearing" },
+					side: "debit",
+					amount: (i) => transitOf(i),
+					label: () => "Transit cost clearing reversed"
+				},
+				{
+					id: "inventory",
+					account: { slot: "merchandise" },
+					side: "credit",
+					amount: (i) => i.goodsCost + transitOf(i),
+					when: () => true,
+					label: () => "Stock removed from receiver (goods + transit)"
+				}
+			]
+		},
+		landedCost: {
+			name: "bd.landed-cost",
+			journalType: "INVENTORY",
+			idempotencyKey: (i) => `landed-cost-${i.landedCostId}`,
+			date: (i) => i.date,
+			label: () => "Landed cost capitalized to inventory",
+			autoPost: true,
+			sourceRef: (i) => ({
+				sourceModel: "LandedCost",
+				sourceId: i.landedCostId
+			}),
+			legs: [{
+				id: "inventory",
+				account: { slot: "merchandise" },
+				side: "debit",
+				amount: (i) => i.allocations.reduce((s, a) => s + a.allocatedPaisa, 0),
+				label: () => "Landed cost capitalized to inventory"
+			}, {
+				id: "clearing",
+				account: { route: (g) => g.slot },
+				side: "credit",
+				amount: (g) => g.amount,
+				label: () => "Landed cost clearing",
+				expand: (i) => landedCostGroups(i)
+			}]
+		},
+		landedCostReversal: {
+			name: "bd.landed-cost.reversal",
+			journalType: "INVENTORY",
+			idempotencyKey: (i) => `landed-cost-${i.landedCostId}-reversal`,
+			date: (i) => i.date,
+			label: () => "Landed cost reversal — de-capitalize inventory",
+			autoPost: true,
+			sourceRef: (i) => ({
+				sourceModel: "LandedCost",
+				sourceId: i.landedCostId
+			}),
+			legs: [{
+				id: "clearing",
+				account: { route: (g) => g.slot },
+				side: "debit",
+				amount: (g) => g.amount,
+				label: () => "Landed cost clearing (reversal)",
+				expand: (i) => landedCostGroups(i)
+			}, {
+				id: "inventory",
+				account: { slot: "merchandise" },
+				side: "credit",
+				amount: (i) => i.allocations.reduce((s, a) => s + a.allocatedPaisa, 0),
+				label: () => "Landed cost reversal — de-capitalize inventory"
+			}]
+		}
+	};
+}
+//#endregion
+//#region src/posting-recipes/resolvers.ts
+/** Inventory-type → slot name (mirrors be-prod INVENTORY_ACCOUNTS keys). */
+const INVENTORY_SLOT = {
+	raw_materials: "rawMaterials",
+	finished_goods: "finishedGoods",
+	merchandise: "merchandise",
+	packing: "packingMaterials",
+	default: "merchandise"
+};
+function inventorySlotFor(inventoryType) {
+	return INVENTORY_SLOT[inventoryType ?? "default"] ?? INVENTORY_SLOT.default;
+}
+/** `displayRef` parity: human ref when present, else the id. */
+function displayRef(referenceNumber, id) {
+	return referenceNumber || id;
+}
+//#endregion
+//#region src/posting-recipes/misc.recipes.ts
+/** settlement.contract.ts balance invariant. */
+function validateSettlement(i) {
+	if (i.totalNet + i.totalFee + i.totalWriteoff !== i.totalGross) throw new Error(`Settlement legs do not balance: net ${i.totalNet} + fee ${i.totalFee} + writeoff ${i.totalWriteoff} ≠ gross ${i.totalGross}`);
+}
+/** credit-debit-note.contract.ts fintech rules (positive int, reason, reference). */
+function validateNoteInput(i) {
+	if (!Number.isInteger(i.amount) || i.amount <= 0) throw new Error(`Note amount must be a positive integer (paisa); got ${i.amount}`);
+	if (!i.reason || i.reason.trim().length < 3) throw new Error("Note reason is required (min 3 chars) — audit trail");
+	if (!i.reference || !i.reference.trim()) throw new Error("Note reference is required — drives idempotency");
+}
+function buildMiscRecipes(resolvers) {
+	return {
+		settlement: {
+			name: "bd.settlement",
+			journalType: "GATEWAY_SETTLEMENT",
+			idempotencyKey: (i) => `settlement-${i.importId}`,
+			date: (i) => i.date,
+			label: (i) => i.notes || `${i.provider} settlement — ${i.externalRef}`,
+			autoPost: false,
+			sourceRef: (i) => ({
+				sourceModel: "SettlementImport",
+				sourceId: i.importId
+			}),
+			legs: [
+				{
+					id: "bank",
+					account: { code: (i) => i.bankAccountCode },
+					side: "debit",
+					amount: (i) => i.totalNet,
+					label: (i) => `${i.provider} payout — ${i.externalRef}`
+				},
+				{
+					id: "fee",
+					account: { code: (i) => i.feeAccountCode },
+					side: "debit",
+					amount: (i) => i.totalFee,
+					label: (i) => `${i.provider} processing fee — ${i.externalRef}`
+				},
+				{
+					id: "writeoff",
+					account: { code: (i) => i.writeoffAccountCode },
+					side: "debit",
+					amount: (i) => i.totalWriteoff,
+					label: (i) => `${i.provider} write-off (short-pay / refused) — ${i.externalRef}`
+				},
+				{
+					id: "clearing",
+					account: { code: (i) => i.clearingAccountCode },
+					side: "credit",
+					amount: (i) => i.totalGross,
+					when: () => true,
+					label: (i) => `Clear ${i.provider} clearing — ${i.externalRef}`
+				}
+			]
+		},
+		customerInvoice: {
+			name: "bd.customer-invoice",
+			journalType: "SALES",
+			idempotencyKey: (i) => `customer-invoice-${i.orderId}`,
+			date: (i) => i.issuedAt,
+			label: (i) => `Invoice ${displayRef(i.invoiceNumber, i.orderId)}`,
+			autoPost: false,
+			sourceRef: (i) => ({
+				sourceModel: "Order",
+				sourceId: i.orderId
+			}),
+			legs: [
+				{
+					id: "ar",
+					account: { slot: "ar" },
+					side: "debit",
+					amount: (i) => {
+						const vds = resolvers.resolveVatWithheldAtSource(i.vatAmount ?? 0, {
+							applicable: i.withholdVds,
+							rate: i.vdsRate
+						});
+						return i.totalAmount - vds;
+					},
+					when: () => true,
+					label: (i) => {
+						return resolvers.resolveVatWithheldAtSource(i.vatAmount ?? 0, {
+							applicable: i.withholdVds,
+							rate: i.vdsRate
+						}) > 0 ? "A/R from customer (net of VDS withheld)" : "A/R from customer";
+					},
+					partner: (i) => ({
+						partnerId: i.customerId,
+						partnerType: "customer"
+					}),
+					maturityDate: (i) => i.dueDate
+				},
+				{
+					id: "vds-receivable",
+					account: { slot: "vdsReceivable" },
+					side: "debit",
+					amount: (i) => resolvers.resolveVatWithheldAtSource(i.vatAmount ?? 0, {
+						applicable: i.withholdVds,
+						rate: i.vdsRate
+					}),
+					label: (i) => `VDS Receivable — buyer withheld ${(i.vdsRate ?? .5) * 100}% of output VAT`
+				},
+				{
+					id: "revenue",
+					account: { slot: "revenue" },
+					side: "credit",
+					amount: (i) => i.totalAmount - (i.vatAmount ?? 0),
+					when: () => true,
+					label: (i) => (i.vatAmount ?? 0) > 0 ? "Sales revenue (net of output VAT)" : "Sales revenue"
+				},
+				{
+					id: "vat",
+					account: { slot: "taxPayable" },
+					side: "credit",
+					amount: (i) => i.vatAmount ?? 0,
+					label: () => "Output VAT collected (payable to NBR)"
+				}
+			]
+		},
+		customerReceipt: {
+			name: "bd.customer-receipt",
+			journalType: "CASH_RECEIPTS",
+			idempotencyKey: (i) => `customer-receipt-${i.orderId}-${i.date.getTime()}-${i.amount}`,
+			date: (i) => i.date,
+			label: (i) => i.reference ? `Receipt ${i.reference}` : `Payment received — ${i.customerName ?? i.customerId}`,
+			autoPost: true,
+			sourceRef: (i) => ({
+				sourceModel: "Order",
+				sourceId: i.orderId
+			}),
+			legs: [{
+				id: "cash",
+				account: { code: (i) => i.toAccountCode },
+				side: "debit",
+				amount: (i) => i.amount,
+				label: (i) => i.reference ? `Receipt ${i.reference}` : "Payment received"
+			}, {
+				id: "ar",
+				account: { slot: "ar" },
+				side: "credit",
+				amount: (i) => i.amount,
+				label: () => "A/R settlement",
+				partner: (i) => ({
+					partnerId: i.customerId,
+					partnerType: "customer"
+				})
+			}]
+		},
+		vendorCreditNote: {
+			name: "bd.vendor-credit-note",
+			journalType: "PURCHASES",
+			idempotencyKey: (i) => `vendor-credit-note-${i.sourceId}-${i.reference}-${i.amount}`,
+			date: (i) => i.date,
+			label: (i) => `Credit note ${i.reference} — ${i.reason}`,
+			autoPost: false,
+			sourceRef: (i) => ({
+				sourceModel: "PurchaseOrder",
+				sourceId: i.sourceId
+			}),
+			legs: [{
+				id: "payable",
+				account: { slot: "ap" },
+				side: "debit",
+				amount: (i) => i.amount,
+				label: (i) => `Credit note ${i.reference} — ${i.reason}`,
+				partner: (i) => ({
+					partnerId: i.supplierId,
+					partnerType: "supplier"
+				}),
+				fx: (i) => i.currency && i.currency !== "BDT" && i.exchangeRate && i.foreignAmount ? {
+					currency: i.currency,
+					exchangeRate: i.exchangeRate,
+					foreignAmount: i.foreignAmount
+				} : void 0
+			}, {
+				id: "contra",
+				account: { code: (i) => i.contraAccountCode },
+				side: "credit",
+				amount: (i) => i.amount,
+				label: (i) => `Credit note ${i.reference}`
+			}]
+		},
+		customerDebitNote: {
+			name: "bd.customer-debit-note",
+			journalType: "SALES",
+			idempotencyKey: (i) => `customer-debit-note-${i.sourceId}-${i.reference}-${i.amount}`,
+			date: (i) => i.date,
+			label: (i) => `Debit note ${i.reference} — ${i.reason}`,
+			autoPost: false,
+			sourceRef: (i) => ({
+				sourceModel: "Order",
+				sourceId: i.sourceId
+			}),
+			legs: [{
+				id: "contra",
+				account: { code: (i) => i.contraAccountCode },
+				side: "debit",
+				amount: (i) => i.amount,
+				label: (i) => `Debit note ${i.reference}`
+			}, {
+				id: "ar",
+				account: { slot: "ar" },
+				side: "credit",
+				amount: (i) => i.amount,
+				label: (i) => `Debit note ${i.reference} — ${i.reason}`,
+				partner: (i) => ({
+					partnerId: i.customerId,
+					partnerType: "customer"
+				})
+			}]
+		},
+		openingBalance: {
+			name: "bd.opening-balance",
+			journalType: "GENERAL",
+			idempotencyKey: (i) => `opening-balance-${i.side}-${i.partnerId}`,
+			date: (i) => i.asOf,
+			label: (i) => i.reason || `Opening ${i.side === "supplier" ? "payable" : "receivable"} — ${i.partnerName ?? i.partnerId}`,
+			autoPost: false,
+			sourceRef: (i) => ({
+				sourceModel: i.side === "supplier" ? "Supplier" : "Customer",
+				sourceId: i.partnerId
+			}),
+			legs: [{
+				id: "debit-side",
+				account: { route: (i) => i.side === "supplier" ? "retainedEarnings" : "ar" },
+				side: "debit",
+				amount: (i) => i.amount,
+				when: () => true,
+				label: (i) => i.side === "supplier" ? "Opening balance — retained earnings" : "Opening A/R",
+				partner: (i) => i.side === "customer" ? {
+					partnerId: i.partnerId,
+					partnerType: "customer"
+				} : void 0
+			}, {
+				id: "credit-side",
+				account: { route: (i) => i.side === "supplier" ? "ap" : "retainedEarnings" },
+				side: "credit",
+				amount: (i) => i.amount,
+				when: () => true,
+				label: (i) => i.side === "supplier" ? "Opening A/P" : "Opening balance — retained earnings",
+				partner: (i) => i.side === "supplier" ? {
+					partnerId: i.partnerId,
+					partnerType: "supplier"
+				} : void 0
+			}]
+		}
+	};
+}
+//#endregion
+//#region src/posting-recipes/purchases.recipes.ts
+function claimableVatOf(resolvers, data) {
+	const rateCode = data.vatRateCode ?? (data.vatRate !== void 0 ? resolvers.rateCodeForRate(data.vatRate) : "STANDARD");
+	const inputAccount = resolvers.inputVatAccount(rateCode, data.regime ?? "standard");
+	const tax = data.tax ?? 0;
+	return {
+		claimable: tax > 0 && inputAccount !== null ? tax : 0,
+		inputAccount
+	};
+}
+function buildPurchaseRecipes(resolvers) {
+	return {
+		purchase: {
+			name: "bd.purchase",
+			journalType: "PURCHASES",
+			idempotencyKey: (i) => `purchase-${i.purchaseId}`,
+			date: (i) => i.date,
+			label: (i) => i.description || `Purchase ${displayRef(i.purchaseReferenceNumber, i.purchaseId)}`,
+			autoPost: false,
+			sourceRef: (i) => ({
+				sourceModel: "PurchaseOrder",
+				sourceId: i.purchaseId
+			}),
+			legs: [
+				{
+					id: "inventory",
+					account: { route: (i) => inventorySlotFor(i.inventoryType) },
+					side: "debit",
+					amount: (i) => i.totalAmount - claimableVatOf(resolvers, i).claimable,
+					when: () => true,
+					label: () => "Inventory received (net of VAT)",
+					fx: (i) => {
+						if (!i.currency || i.currency === "BDT" || !i.exchangeRate || !i.foreignTotal) return void 0;
+						const { claimable } = claimableVatOf(resolvers, i);
+						const inventoryNet = i.totalAmount - claimable;
+						return {
+							currency: i.currency,
+							exchangeRate: i.exchangeRate,
+							foreignAmount: Math.round(i.foreignTotal * (inventoryNet / i.totalAmount))
+						};
+					}
+				},
+				{
+					id: "input-vat",
+					account: { code: (i) => claimableVatOf(resolvers, i).inputAccount ?? "" },
+					side: "debit",
+					amount: (i) => claimableVatOf(resolvers, i).claimable,
+					label: (i) => `Input VAT @ ${i.vatRate ?? "?"}% (claimable)`,
+					fx: (i) => {
+						if (!i.currency || i.currency === "BDT" || !i.exchangeRate || !i.foreignTotal) return void 0;
+						const { claimable } = claimableVatOf(resolvers, i);
+						return {
+							currency: i.currency,
+							exchangeRate: i.exchangeRate,
+							foreignAmount: Math.round(i.foreignTotal * (claimable / i.totalAmount))
+						};
+					}
+				},
+				{
+					id: "credit",
+					account: { route: (i) => i.isPaid ? "cash" : "ap" },
+					side: "credit",
+					amount: (i) => i.totalAmount,
+					label: (i) => i.isPaid ? "Bank payment" : "Supplier payable",
+					fx: (i) => i.currency && i.currency !== "BDT" && i.exchangeRate && i.foreignTotal ? {
+						currency: i.currency,
+						exchangeRate: i.exchangeRate,
+						foreignAmount: i.foreignTotal
+					} : void 0
+				}
+			]
+		},
+		goodsReceipt: {
+			name: "bd.goods-receipt",
+			journalType: "PURCHASES",
+			idempotencyKey: (i) => `goods-receipt-${i.orderId}-${i.receiptKey}`,
+			date: (i) => i.date,
+			label: (i) => `Goods received — PO ${displayRef(i.orderNumber, i.orderId)}`,
+			autoPost: true,
+			sourceRef: (i) => ({
+				sourceModel: "ProcurementOrder",
+				sourceId: i.orderId
+			}),
+			legs: [{
+				id: "inventory",
+				account: { slot: "merchandise" },
+				side: "debit",
+				amount: (i) => i.goodsValuePaisa,
+				label: () => "Inventory received"
+			}, {
+				id: "grir",
+				account: { slot: "grIrClearing" },
+				side: "credit",
+				amount: (i) => i.goodsValuePaisa,
+				label: () => "GR/IR — goods received not invoiced"
+			}]
+		},
+		vendorBill: {
+			name: "bd.vendor-bill",
+			journalType: "PURCHASES",
+			idempotencyKey: (i) => `vendor-bill-${i.purchaseId}`,
+			date: (i) => i.receivedAt,
+			label: (i) => `Vendor bill ${displayRef(i.billNumber, i.purchaseId)}`,
+			autoPost: false,
+			sourceRef: (i) => ({
+				sourceModel: "PurchaseOrder",
+				sourceId: i.purchaseId
+			}),
+			legs: [
+				{
+					id: "grir",
+					account: { slot: "grIrClearing" },
+					side: "debit",
+					amount: (i) => i.totalAmount - claimableVatOf(resolvers, i).claimable,
+					when: () => true,
+					label: () => "GR/IR clearing (goods received not invoiced)"
+				},
+				{
+					id: "input-vat",
+					account: { code: (i) => claimableVatOf(resolvers, i).inputAccount ?? "" },
+					side: "debit",
+					amount: (i) => claimableVatOf(resolvers, i).claimable,
+					label: (i) => `Input VAT @ ${i.vatRate ?? "?"}% (claimable)`
+				},
+				{
+					id: "payable",
+					account: { slot: "ap" },
+					side: "credit",
+					amount: (i) => {
+						const { claimable } = claimableVatOf(resolvers, i);
+						const vds = resolvers.resolveVatWithheldAtSource(claimable, {
+							applicable: i.withholdVds,
+							rate: i.vdsRate
+						});
+						return i.totalAmount - vds;
+					},
+					when: () => true,
+					label: (i) => {
+						const { claimable } = claimableVatOf(resolvers, i);
+						return resolvers.resolveVatWithheldAtSource(claimable, {
+							applicable: i.withholdVds,
+							rate: i.vdsRate
+						}) > 0 ? "A/P to supplier (net of VDS withheld)" : "A/P to supplier";
+					},
+					partner: (i) => ({
+						partnerId: i.supplierId,
+						partnerType: "supplier"
+					}),
+					maturityDate: (i) => i.dueDate,
+					fx: (i) => {
+						if (!i.currency || i.currency === "BDT" || !i.exchangeRate || !i.foreignTotal) return void 0;
+						const { claimable } = claimableVatOf(resolvers, i);
+						const vds = resolvers.resolveVatWithheldAtSource(claimable, {
+							applicable: i.withholdVds,
+							rate: i.vdsRate
+						});
+						return {
+							currency: i.currency,
+							exchangeRate: i.exchangeRate,
+							foreignAmount: Math.round(i.foreignTotal * ((i.totalAmount - vds) / i.totalAmount))
+						};
+					}
+				},
+				{
+					id: "vds",
+					account: { slot: "vdsPayable" },
+					side: "credit",
+					amount: (i) => {
+						const { claimable } = claimableVatOf(resolvers, i);
+						return resolvers.resolveVatWithheldAtSource(claimable, {
+							applicable: i.withholdVds,
+							rate: i.vdsRate
+						});
+					},
+					label: (i) => `VDS withheld @ ${(i.vdsRate ?? .5) * 100}% of input VAT — remit to NBR`
+				}
+			]
+		},
+		vendorPayment: {
+			name: "bd.vendor-payment",
+			journalType: "CASH_PAYMENTS",
+			idempotencyKey: (i) => `vendor-payment-${i.purchaseId}-${i.date.getTime()}-${i.amount}`,
+			date: (i) => i.date,
+			label: (i) => i.reference ? `Payment ${i.reference}` : `Payment to ${i.supplierName ?? i.supplierId}`,
+			autoPost: true,
+			sourceRef: (i) => ({
+				sourceModel: "PurchaseOrder",
+				sourceId: i.purchaseId
+			}),
+			legs: [
+				{
+					id: "payable",
+					account: { slot: "ap" },
+					side: "debit",
+					amount: (i) => i.amount,
+					label: () => "A/P settlement",
+					partner: (i) => ({
+						partnerId: i.supplierId,
+						partnerType: "supplier"
+					}),
+					fx: (i) => i.currency && i.currency !== "BDT" && i.exchangeRate && i.foreignAmount ? {
+						currency: i.currency,
+						exchangeRate: i.exchangeRate,
+						foreignAmount: i.foreignAmount
+					} : void 0
+				},
+				{
+					id: "cash",
+					account: { code: (i) => i.fromAccountCode },
+					side: "credit",
+					amount: (i) => i.settlementAmount ?? i.amount,
+					label: (i) => i.reference ? `Payment ${i.reference}` : "Payment out",
+					fx: (i) => i.currency && i.currency !== "BDT" && i.exchangeRate && i.foreignAmount ? {
+						currency: i.currency,
+						exchangeRate: i.exchangeRate,
+						foreignAmount: i.foreignAmount
+					} : void 0
+				},
+				{
+					id: "fx-gain",
+					account: { code: (i) => i.realizedGainAccountCode ?? "4306" },
+					side: "credit",
+					amount: (i) => Math.max(0, i.amount - (i.settlementAmount ?? i.amount)),
+					label: () => "Realized foreign exchange gain"
+				},
+				{
+					id: "fx-loss",
+					account: { code: (i) => i.realizedLossAccountCode ?? "6510" },
+					side: "debit",
+					amount: (i) => Math.max(0, (i.settlementAmount ?? i.amount) - i.amount),
+					label: () => "Realized foreign exchange loss"
+				}
+			]
+		},
+		vendorBillReversal: {
+			name: "bd.vendor-bill.reversal",
+			journalType: "PURCHASES",
+			idempotencyKey: (i) => `vendor-bill-${i.purchaseId}-reverse`,
+			date: (i) => i.date,
+			label: (i) => i.reason ? `Vendor bill reversal (Purchase ${i.purchaseId}) — ${i.reason}` : `Vendor bill reversal (Purchase ${i.purchaseId})`,
+			autoPost: false,
+			sourceRef: (i) => ({
+				sourceModel: "PurchaseOrder",
+				sourceId: i.purchaseId
+			}),
+			legs: [
+				{
+					id: "payable",
+					account: { slot: "ap" },
+					side: "debit",
+					amount: (i) => {
+						const { claimable } = claimableVatOf(resolvers, i);
+						const vds = resolvers.resolveVatWithheldAtSource(claimable, {
+							applicable: i.withholdVds,
+							rate: i.vdsRate
+						});
+						return i.totalAmount - vds;
+					},
+					when: () => true,
+					label: (i) => i.reason ? `A/P reversal — ${i.reason}` : "A/P reversal",
+					partner: (i) => ({
+						partnerId: i.supplierId,
+						partnerType: "supplier"
+					})
+				},
+				{
+					id: "inventory",
+					account: { route: (i) => inventorySlotFor(i.inventoryType) },
+					side: "credit",
+					amount: (i) => i.totalAmount - claimableVatOf(resolvers, i).claimable,
+					when: () => true,
+					label: () => "Inventory reversal (net of VAT)"
+				},
+				{
+					id: "input-vat",
+					account: { code: (i) => claimableVatOf(resolvers, i).inputAccount ?? "" },
+					side: "credit",
+					amount: (i) => claimableVatOf(resolvers, i).claimable,
+					label: (i) => `Input VAT reversal @ ${i.vatRate ?? "?"}%`
+				},
+				{
+					id: "vds",
+					account: { slot: "vdsPayable" },
+					side: "debit",
+					amount: (i) => {
+						const { claimable } = claimableVatOf(resolvers, i);
+						return resolvers.resolveVatWithheldAtSource(claimable, {
+							applicable: i.withholdVds,
+							rate: i.vdsRate
+						});
+					},
+					label: () => "VDS Payable reversal"
+				}
+			]
+		},
+		supplierReturn: {
+			name: "bd.supplier-return",
+			journalType: "PURCHASES",
+			idempotencyKey: (i) => `supplier-return-${i.purchaseId}-${i.moveGroupId}`,
+			date: (i) => i.date,
+			label: (i) => i.reason ? `Supplier return (PO ${i.purchaseId}) — ${i.reason}` : `Supplier return (PO ${i.purchaseId})`,
+			autoPost: false,
+			sourceRef: (i) => ({
+				sourceModel: "PurchaseOrder",
+				sourceId: i.purchaseId
+			}),
+			legs: [{
+				id: "payable",
+				account: { slot: "ap" },
+				side: "debit",
+				amount: (i) => i.totalPaisa,
+				label: (i) => i.reason ? `Supplier return — ${i.reason}` : "Supplier return — A/P offset",
+				partner: (i) => ({
+					partnerId: i.supplierId,
+					partnerType: "supplier"
+				})
+			}, {
+				id: "inventory",
+				account: { route: (i) => inventorySlotFor(i.inventoryType) },
+				side: "credit",
+				amount: (i) => i.totalPaisa,
+				label: () => "Inventory returned to supplier"
+			}]
+		},
+		importClearance: {
+			name: "bd.import-clearance",
+			journalType: "PURCHASES",
+			idempotencyKey: (i) => `import-clearance-${i.clearanceId}`,
+			date: (i) => i.date,
+			label: (i) => i.description || `Customs clearance — BoE ${displayRef(i.billOfEntry, i.clearanceId)}`,
+			autoPost: false,
+			sourceRef: (i) => ({
+				sourceModel: "ImportClearance",
+				sourceId: i.clearanceId
+			}),
+			legs: [
+				{
+					id: "inventory",
+					account: { route: (i) => inventorySlotFor(i.inventoryType) },
+					side: "debit",
+					amount: (i) => {
+						const stack = resolvers.computeImportStack(i);
+						const claimable = resolvers.inputVatAccount("STANDARD", i.regime ?? "importer") ? stack.recoverableTax : 0;
+						return stack.landedCost - i.assessableValue + (claimable ? 0 : stack.recoverableTax);
+					},
+					when: () => true,
+					label: (i) => {
+						return `Import duties capitalized into inventory (CD + SD${resolvers.inputVatAccount("STANDARD", i.regime ?? "importer") !== null ? "" : " + VAT folded-in"})`;
+					},
+					partner: (i) => ({
+						partnerId: i.supplierId,
+						partnerType: "supplier"
+					})
+				},
+				{
+					id: "input-vat",
+					account: { code: (i) => resolvers.inputVatAccount("STANDARD", i.regime ?? "importer") ?? "" },
+					side: "debit",
+					amount: (i) => resolvers.inputVatAccount("STANDARD", i.regime ?? "importer") ? resolvers.computeImportStack(i).recoverableTax : 0,
+					label: () => "Input VAT @ import (claimable)"
+				},
+				{
+					id: "advance-tax",
+					account: { slot: "advanceTaxPaid" },
+					side: "debit",
+					amount: (i) => resolvers.computeImportStack(i).prepaidTax,
+					label: () => "Advance tax at import (AT + AIT)"
+				},
+				{
+					id: "bank",
+					account: { slot: "cash" },
+					side: "credit",
+					amount: (i) => resolvers.computeImportStack(i).totalPayable,
+					label: (i) => `Customs clearance payment — BoE ${displayRef(i.billOfEntry, i.clearanceId)}`
+				}
+			]
+		}
+	};
+}
+//#endregion
+//#region src/posting-recipes/sales-cod.recipes.ts
+/** sales.contract.ts:48-61 — method → activeCodes slot name. */
+const PAYMENT_METHOD_SLOT = {
+	cash: "pettyCash",
+	card: "gatewayClearing",
+	bkash: "mobileMoneyMerchant",
+	nagad: "mobileMoneyMerchant",
+	rocket: "mobileMoneyMerchant",
+	mfs: "mobileMoneyMerchant",
+	bank_transfer: "cash",
+	manual: "pettyCash"
+};
+/** restocking-fee.contract.ts:32-40 adds the 'cod' key (fee retained as cash). */
+const RESTOCKING_METHOD_SLOT = {
+	...PAYMENT_METHOD_SLOT,
+	cod: "pettyCash"
+};
+function paymentMethodSlot(method) {
+	return PAYMENT_METHOD_SLOT[method ?? ""] ?? "pettyCash";
+}
+/**
+* cod-settlement.contract.ts:121-134 — result-style pre-condition (ported
+* verbatim, messages included). Handlers call BEFORE evaluate.
+*/
+function validateCodSettlementInputs(data) {
+	if (data.grossAmount <= 0) return {
+		ok: false,
+		reason: "grossAmount must be positive"
+	};
+	if (data.actualReceived < 0) return {
+		ok: false,
+		reason: "actualReceived cannot be negative"
+	};
+	if (data.courierCommission < 0) return {
+		ok: false,
+		reason: "courierCommission cannot be negative"
+	};
+	if (data.writeoff < 0) return {
+		ok: false,
+		reason: "writeoff cannot be negative"
+	};
+	const sum = data.actualReceived + data.courierCommission + data.writeoff;
+	if (sum !== data.grossAmount) return {
+		ok: false,
+		reason: `actualReceived + courierCommission + writeoff (${sum}) must equal grossAmount (${data.grossAmount})`
+	};
+	return { ok: true };
+}
+/** Throw-style form of the same pre-condition (for guard-clause call sites). */
+function validateCodSettlement(i) {
+	const result = validateCodSettlementInputs(i);
+	if (!result.ok) throw new Error(result.reason);
+}
+function buildSalesCodRecipes() {
+	return {
+		salesTransaction: {
+			name: "bd.sales.transaction",
+			journalType: (i) => i.source === "pos" ? "POS_SALES" : "ECOM_SALES",
+			idempotencyKey: (i) => `sale-${i.transactionId}`,
+			date: (i) => i.date,
+			label: (i) => i.description || `Sale ${displayRef(i.orderReferenceNumber, i.transactionId)}`,
+			autoPost: true,
+			sourceRef: (i) => i.orderId ? {
+				sourceModel: "Order",
+				sourceId: i.orderId
+			} : {
+				sourceModel: "Transaction",
+				sourceId: i.transactionId
+			},
+			metadata: (i) => i.gatewayTransactionId || i.gatewayProvider ? {
+				...i.gatewayTransactionId ? { gatewayTransactionId: i.gatewayTransactionId } : {},
+				...i.gatewayProvider ? { gatewayProvider: i.gatewayProvider } : {}
+			} : void 0,
+			legs: [
+				{
+					id: "receipt",
+					account: { route: (i) => paymentMethodSlot(i.method) },
+					side: "debit",
+					amount: (i) => i.amount,
+					label: (i) => `${i.source ?? "web"} — ${i.method}`
+				},
+				{
+					id: "promo",
+					account: { slot: "salesDiscount" },
+					side: "debit",
+					amount: (i) => i.promoDiscount ?? 0,
+					label: () => "Promo discount"
+				},
+				{
+					id: "revenue",
+					account: { slot: "revenue" },
+					side: "credit",
+					amount: (i) => i.amount - i.tax + (i.promoDiscount ?? 0),
+					when: () => true,
+					label: () => "Sales revenue"
+				},
+				{
+					id: "vat",
+					account: { slot: "taxPayable" },
+					side: "credit",
+					amount: (i) => i.tax,
+					label: () => "VAT collected"
+				}
+			]
+		},
+		dailyPosSummary: {
+			name: "bd.sales.daily-pos-summary",
+			journalType: "POS_SALES",
+			idempotencyKey: (i) => `pos-daily-${i.branchId}-${i.date}`,
+			date: (i) => new Date(i.date),
+			label: (i) => `POS Daily Sales — ${i.branchCode} — ${i.date}`,
+			autoPost: true,
+			legs: [
+				{
+					id: "per-method",
+					account: { route: (m) => paymentMethodSlot(m.method) },
+					side: "debit",
+					amount: (m) => m.amount,
+					label: (m) => `POS ${m.method} receipts`,
+					expand: (i) => i.byMethod.filter((m) => m.amount > 0)
+				},
+				{
+					id: "revenue",
+					account: { slot: "revenue" },
+					side: "credit",
+					amount: (i) => i.totalAmount - i.totalTax,
+					label: (i) => `POS sales (${i.transactionCount} transactions)`
+				},
+				{
+					id: "vat",
+					account: { slot: "taxPayable" },
+					side: "credit",
+					amount: (i) => i.totalTax,
+					label: () => "VAT collected (POS)"
+				}
+			]
+		},
+		refund: {
+			name: "bd.sales.refund",
+			journalType: "ECOM_SALES",
+			idempotencyKey: (i) => `refund-${i.transactionId}`,
+			date: (i) => i.date,
+			label: (i) => i.reason ? `Refund — ${i.reason}` : `Refund ${i.transactionId}`,
+			autoPost: true,
+			sourceRef: (i) => i.orderId ? {
+				sourceModel: "Order",
+				sourceId: i.orderId
+			} : {
+				sourceModel: "Transaction",
+				sourceId: i.transactionId
+			},
+			legs: [
+				{
+					id: "revenue",
+					account: { slot: "revenue" },
+					side: "debit",
+					amount: (i) => i.refundAmount - i.tax,
+					when: () => true,
+					label: () => "Sales refund — revenue reversal"
+				},
+				{
+					id: "vat",
+					account: { slot: "taxPayable" },
+					side: "debit",
+					amount: (i) => i.tax,
+					label: () => "VAT refund — liability reduction"
+				},
+				{
+					id: "cash",
+					account: { route: (i) => paymentMethodSlot(i.method) },
+					side: "credit",
+					amount: (i) => i.refundAmount,
+					label: (i) => `Refund — ${i.method}`
+				}
+			]
+		},
+		codPlacement: {
+			name: "bd.cod.placement",
+			journalType: "ECOM_SALES_COD",
+			idempotencyKey: (i) => `cod-placed-${i.transactionId}`,
+			date: (i) => i.date,
+			label: (i) => i.description || `COD order ${displayRef(i.orderReferenceNumber, i.orderId)}`,
+			autoPost: true,
+			sourceRef: (i) => ({
+				sourceModel: "Order",
+				sourceId: i.orderId
+			}),
+			legs: [
+				{
+					id: "ar",
+					account: { slot: "ar" },
+					side: "debit",
+					amount: (i) => i.amount,
+					label: (i) => `COD receivable — order ${displayRef(i.orderReferenceNumber, i.orderId)}`,
+					partner: (i) => ({
+						partnerId: i.customerId ?? i.orderId,
+						partnerType: "customer"
+					}),
+					maturityDate: (i) => i.maturityDate
+				},
+				{
+					id: "promo",
+					account: { slot: "salesDiscount" },
+					side: "debit",
+					amount: (i) => i.promoDiscount ?? 0,
+					label: () => "Promo discount"
+				},
+				{
+					id: "revenue",
+					account: { slot: "revenue" },
+					side: "credit",
+					amount: (i) => i.amount - i.tax + (i.promoDiscount ?? 0),
+					when: () => true,
+					label: () => "Sales revenue (COD)"
+				},
+				{
+					id: "vat",
+					account: { slot: "taxPayable" },
+					side: "credit",
+					amount: (i) => i.tax,
+					label: () => "VAT collected (COD)"
+				}
+			]
+		},
+		codSettlement: {
+			name: "bd.cod.settlement",
+			journalType: "ECOM_SALES_COD_SETTLEMENT",
+			idempotencyKey: (i) => `cod-settled-${i.settlementId}`,
+			date: (i) => i.date,
+			label: (i) => i.notes || `COD settlement — order ${displayRef(i.orderReferenceNumber, i.orderId)}`,
+			autoPost: true,
+			sourceRef: (i) => ({
+				sourceModel: "Order",
+				sourceId: i.orderId
+			}),
+			legs: [
+				{
+					id: "cash",
+					account: { code: (i) => i.cashAccountCode },
+					side: "debit",
+					amount: (i) => i.actualReceived,
+					label: (i) => `COD settlement received — order ${displayRef(i.orderReferenceNumber, i.orderId)}`
+				},
+				{
+					id: "commission",
+					account: { slot: "courierCommission" },
+					side: "debit",
+					amount: (i) => i.courierCommission,
+					label: () => "Courier COD commission"
+				},
+				{
+					id: "writeoff",
+					account: { slot: "badDebt" },
+					side: "debit",
+					amount: (i) => i.writeoff,
+					label: () => "COD write-off (short-pay / refused)"
+				},
+				{
+					id: "ar",
+					account: { slot: "ar" },
+					side: "credit",
+					amount: (i) => i.grossAmount,
+					when: () => true,
+					label: (i) => `Clear COD A/R — order ${displayRef(i.orderReferenceNumber, i.orderId)}`,
+					partner: (i) => ({
+						partnerId: i.customerId ?? i.orderId,
+						partnerType: "customer"
+					})
+				}
+			]
+		},
+		codCancellation: {
+			name: "bd.cod.cancellation",
+			journalType: "ECOM_SALES_COD_REVERSAL",
+			idempotencyKey: (i) => `cod-cancelled-${i.orderId}`,
+			date: (i) => i.date,
+			label: (i) => i.reason ? `COD cancellation — ${i.reason}` : `COD cancellation — order ${displayRef(i.orderReferenceNumber, i.orderId)}`,
+			autoPost: true,
+			sourceRef: (i) => ({
+				sourceModel: "Order",
+				sourceId: i.orderId
+			}),
+			legs: [
+				{
+					id: "revenue",
+					account: { slot: "revenue" },
+					side: "debit",
+					amount: (i) => i.grossAmount - i.tax + (i.promoDiscount ?? 0),
+					when: () => true,
+					label: () => "Revenue reversal (COD cancelled)"
+				},
+				{
+					id: "vat",
+					account: { slot: "taxPayable" },
+					side: "debit",
+					amount: (i) => i.tax,
+					label: () => "VAT reversal (COD cancelled)"
+				},
+				{
+					id: "promo",
+					account: { slot: "salesDiscount" },
+					side: "credit",
+					amount: (i) => i.promoDiscount ?? 0,
+					label: () => "Promo discount reversal"
+				},
+				{
+					id: "ar",
+					account: { slot: "ar" },
+					side: "credit",
+					amount: (i) => i.grossAmount,
+					when: () => true,
+					label: (i) => `Clear A/R on cancellation — order ${displayRef(i.orderReferenceNumber, i.orderId)}`,
+					partner: (i) => ({
+						partnerId: i.customerId ?? i.orderId,
+						partnerType: "customer"
+					})
+				}
+			]
+		},
+		restockingFee: {
+			name: "bd.restocking-fee",
+			journalType: "ECOM_SALES",
+			idempotencyKey: (i) => `restocking-fee-${i.changeNumber}`,
+			date: (i) => i.date,
+			label: (i) => i.reason ? `Restocking fee — ${i.reason}` : `Restocking fee ${i.changeNumber}`,
+			autoPost: true,
+			sourceRef: (i) => ({
+				sourceModel: "OrderChange",
+				sourceId: i.changeNumber
+			}),
+			legs: [{
+				id: "receipt",
+				account: { route: (i) => RESTOCKING_METHOD_SLOT[i.paymentMethod ?? ""] ?? "pettyCash" },
+				side: "debit",
+				amount: (i) => i.amount,
+				label: (i) => `Restocking fee retained — ${i.paymentMethod ?? "cash"}`
+			}, {
+				id: "income",
+				account: { slot: "restockingFeeIncome" },
+				side: "credit",
+				amount: (i) => i.amount,
+				label: () => "Restocking fee income"
+			}]
+		}
+	};
+}
+//#endregion
+//#region src/posting-recipes/pack.ts
+/**
+* Every chart slot any BD recipe references — statically (slot mode) or at
+* evaluation time (route mode). The registry validates the host chart
+* provides ALL of them at boot (fail-loud; anti-silent-default).
+*/
+const BD_REQUIRED_POSTING_SLOTS = [
+	"pettyCash",
+	"cash",
+	"gatewayClearing",
+	"mobileMoneyMerchant",
+	"ar",
+	"vdsReceivable",
+	"advanceTaxPaid",
+	"merchandise",
+	"rawMaterials",
+	"finishedGoods",
+	"packingMaterials",
+	"inventoryInTransit",
+	"ap",
+	"grIrClearing",
+	"transferCostClearing",
+	"taxPayable",
+	"vdsPayable",
+	"revenue",
+	"salesDiscount",
+	"restockingFeeIncome",
+	"inventoryGain",
+	"cogsMaterials",
+	"shrinkage",
+	"courierCommission",
+	"badDebt",
+	"importLandedCost",
+	"carriageInward",
+	"customsDuty",
+	"cfAgentCommission",
+	"retainedEarnings"
+];
+function buildBdPostingRecipes(resolvers) {
+	const purchases = buildPurchaseRecipes(resolvers);
+	const salesCod = buildSalesCodRecipes();
+	const inventoryTransfer = buildInventoryTransferRecipes();
+	const misc = buildMiscRecipes(resolvers);
+	return [
+		...Object.values(purchases),
+		...Object.values(salesCod),
+		...Object.values(inventoryTransfer),
+		...Object.values(misc)
+	];
+}
+//#endregion
+export { BD_REQUIRED_POSTING_SLOTS, INVENTORY_SLOT, PAYMENT_METHOD_SLOT, RESTOCKING_METHOD_SLOT, buildBdPostingRecipes, buildInventoryTransferRecipes, buildMiscRecipes, buildPurchaseRecipes, buildSalesCodRecipes, displayRef, inventorySlotFor, landedCostClearingSlot, paymentMethodSlot, validateCodSettlement, validateCodSettlementInputs, validateNoteInput, validateSettlement };