@classytic/ledger-bd 0.6.1 → 0.7.0

package/CHANGELOG.md

@@ -1,353 +1,385 @@
-# Changelog
-
-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
-layer — the "become a standard for BD accountants" pass. Research-grounded
-(4-5 Jul 2026 web research across NBR/BMDC/DGHS/MRA/NGOAB/Bangladesh Bank
-sources), with confidence flags per account — see each vertical's README.
-
-### Added — vertical extensions (`src/verticals/`, subpath `./verticals`)
-
-New, opt-in, additive-only (core chart files untouched); apply with
-`applyVerticals(BD_ACCOUNT_TYPES, [...names])`:
-
-- **`school`** (10 accounts) — development/session/hostel/transport fee
-  revenue, board-exam pass-through liability, two statutory teacher-fund
-  payables (Retirement Benefit Board + Welfare Trust — genuinely distinct
-  bodies), scholarship-waiver contra-revenue. Deliberately does NOT model
-  MPO as a ledger account — since the Jan 2025 EFT rollout the government
-  salary portion never touches the institution's own bank account.
-- **`agro`** (12 accounts) — crop/jute/aquaculture WIP and inventory stages,
-  cold-storage receivable + sourced ~3.82% spoilage allowance, pledged-
-  produce financing under the Secured Transactions (Movable Property) Act
-  2023 (NOT "warehouse receipt financing" — no such standalone BB scheme
-  could be confirmed), direct-cash agro-subsidy income.
-- **`real-estate`** (4 accounts) — contract asset/unbilled revenue distinct
-  from retention receivable, landowner joint-venture unit-share payable,
-  contractor mobilization-advance-received, guarantee margin deposit. Flags
-  as explicitly open: no actual BD-listed developer's revenue-recognition
-  policy could be located.
-- **`ngo-microfinance`** (13 accounts) — loan portfolio by product,
-  interest-in-suspense, PKSF per-tranche borrowing/fees (mirrors PKSF's own
-  audited "Schedule of Service Charge Receivables"), member savings
-  (compulsory/voluntary), NGOAB-mandated project-restricted bank account
-  and fund.
-- **`restaurant`** (6 accounts) — service-charge payable/revenue (no BD
-  Labour Act mandate for staff distribution could be verified — modeled as
-  a policy choice, not compliance), cross-border franchise royalty payable
-  (20% WHT), aggregator-commission contra-revenue (confirmed net-settlement
-  via actual foodpanda invoice samples), beverage inventory.
-- **`rmg-enhancement`** (5 accounts) — corrects two misconceptions from an
-  earlier draft: FDBP is bank bill-discounting/financing, NOT a "~0.6%
-  incentive"; UD (Utilization Declaration) is a compliance filing with no
-  cash event, NOT a subsidy trigger. Adds the genuine gap — a cash-incentive
-  receivable for the real, sourced 180-day+ realization-to-disbursement lag.
-- **`hospital-enhancement`** (3 accounts) — consultant/doctor fee payable
-  (legitimate collect-and-remit model) and patient admission deposit.
-  Deliberately does NOT ship a "diagnostic referral commission" account —
-  real and material (20-50% of test cost, well-documented) but explicitly
-  prohibited under BMDC's Code of Professional Conduct §4.3.1; building
-  dedicated tooling for it would mean designing software to facilitate a
-  documented ethics violation.
-
-### Added — NBR canonical schedule (`src/reporting/nbr-schedule/`, subpath `./reporting/nbr-schedule`)
-
-A fixed numeric reporting taxonomy — confirmed via research that no such
-crosswalk exists anywhere in Bangladesh's legal lineage (Companies Act 1994
-Schedule XI, like India's Schedule III and the UK's Schedule 4, uses
-positional letter/Roman/Arabic outline labels, never a persistent numeric
-code — the same role Canada's GIFI plays there has no BD equivalent to
-adopt). Built against the closest real analog: NBR's IT-11GHA company tax
-return, whose Part IV carries a fixed, currently-filed, numbered Balance
-Sheet/P&L box schema (47-67) — hence the name.
-
-- `resolveScheduleBox(account)` — classifies ANY `AccountType`, core chart
-  or vertical extension, onto a box. Covers the entire chart, not just new
-  accounts, per explicit design requirement.
-- `buildNbrScheduleReport(trialBalance, accountTypes)` — aggregates a trial
-  balance into the schedule.
-- `getUnmappedAccounts(accountTypes)` — coverage audit; the test suite
-  asserts zero unmapped accounts (excluding tax expense, which is computed
-  after Box 60 and has no box among 47-59) across the core chart AND all
-  seven verticals combined.
-- Explicitly flagged as this package's own interpretive judgment, not a
-  government-published crosswalk — see `src/reporting/nbr-schedule/README.md`
-  for what's gazette/circular-verified vs. inferred.
-
-### Fixed — mapping refinements found via a full-chart audit
-
-The initial mapping passed all narrow spot-check tests, but dumping the
-resolved box for all 757 accounts and reviewing it end-to-end (not just the
-handful of codes the first test pass happened to touch) surfaced 4 real
-misclassifications, now fixed and covered by dedicated regression tests:
-
-- Bonds/Debentures/Sukuk (2322/2323) were falling into the generic 65B
-  "long-term borrowings" bucket; the schedule has a dedicated 65A "Bonds/
-  Debentures" box that nothing was ever routed to.
-- Current Portion of Long-Term Debt (2200) landed in 66D "other" instead of
-  66A "short-term borrowings" — it's literally the current-year slice of
-  actual borrowings.
-- L/C Margin Liability (2205) was swept into 66C "provisions" alongside
-  warranty/returns/legal-claims accruals, but it's a real bank-held deposit,
-  not an estimate.
-- A blanket rule routing every account tagged `parentCode: 'Other Expenses'`
-  into box 57 (Financial expenses) incorrectly caught 7 non-financial
-  one-off losses (loss on sale of assets, penalties, demurrage, theft,
-  natural disaster, crop loss — 6810-6817) that share that parentCode with
-  genuine interest/FX-cost accounts in the core chart, but belong in 55
-  (Other operating expenses). Replaced with pure numeric-range classification
-  for the whole Income Statement-Expense category.
-
-### Tests
-
-68 passing (43 existing + 25 new: 6 vertical code-collision/composition
-tests, 19 NBR canonical schedule mapping/coverage/report tests, including
-4 regression tests for the audit findings above).
-
-## [0.4.0] - 2026-07-02
-
-Tax-layer sync with `@classytic/bd-tax` 0.3.0 — the code table, the Mushak
-9.1 template, and the chart now cover the same law the calculator does.
-
-### Added — tax codes
-
-- **Trading-stage VAT codes**: `BD-VAT-4.5`, `BD-VAT-2.4`, `BD-VAT-2`,
-  `BD-VAT-1.5` (no input credit; report on the new template lines 20–23).
-- **`BD-TOT-FIXED`** — the FY2026-27 fixed-amount turnover-tax model
-  (rate 0; post the assessed amount). `BD-TOT-4` stays for historical
-  postings, renamed "(historical)".
-- **`BD-AT-IMP`** — advance VAT at customs (7.5% commercial / 2%
-  manufacturer), `recoverable`, reporting on line 24.
-- **VDS codes** (`BD-VDS-15/10/7.5/5/2`) — percent of service value per
-  the VDS Rules 2025 service table, all reporting on line 25.
-- **New TDS codes**: `BD-TDS-PROF-IND` (15%), `BD-TDS-INT-IND` (10%),
-  `BD-TDS-DIV-IND` (10%), `BD-TDS-TECH` (10%), `BD-TDS-TRANSPORT` (2%,
-  FY2026-27), `BD-TDS-EXP` (1%, s.123).
-
-### Fixed — TDS code rates (Income Tax Act 2023)
-
-The table still carried ITO-1984-era rates that contradicted bd-tax's
-matrix: `BD-TDS-PROF` 10% → **7.5%** (entities; s.90), `BD-TDS-RENT`
-5% → **10%** (s.109), `BD-TDS-INT` 10% → **20%** (companies; s.102),
-`BD-TDS-DIV` 10% → **20%** (companies; s.117), `BD-TDS-ADV` 4% → **3%**.
-2135 TDS sub-account rates/descriptions updated to match, plus new
-`2135.TDS.TECH` and `2135.TDS.TRANSPORT` accounts.
-
-### Added — receivable-side tax accounts (`TAX_RECEIVABLE_ACCOUNTS`)
-
-`1151.AIT.IMPORT`, `1151.AIT.OTHER`, `1152.TDS.SUFFERED`,
-`1153.VDS.SUFFERED`, `1153.AT.IMPORT` — the withholding-SUFFERED side.
-Matters from 1 Jul 2026: the Finance Act 2026 withdrew minimum-tax
-treatment, so TDS/AIT suffered is a true adjustable asset, not an expense.
-
-### Changed — Mushak 9.1 template
-
-Lines **20–23** (trading-stage outputs, summed into line 9), **24** (AT
-credit on imports) and **25** (VDS increasing adjustment) appended; line
-17 now computes `12 + 13 + 16 + 25 − 24`. Existing line numbers are
-untouched and the old math is preserved when the new lines are absent.
-Line 6 re-described for the fixed TOT model.
-
-### Gazette verification (3 Jul 2026)
-
-`BD-TDS-ADV` corrected 3% → **5%** (ITA 2023 s.92 — media advertising
-bills; media buying agents route via `BD-TDS-COMM`), with the matching
-`2135.TDS.ADV` account update. All other 0.4.0 rates confirmed against
-the verification pass (see `@classytic/bd-tax`
-`research/FY2026-27/06-gazette-verification.md`).
-
-### Build
-
-- tsdown → **^0.22.3**, aligned with `@classytic/arc`'s pattern:
-  `skipNodeModulesBundle: true` + `neverBundle: [/^@classytic\//]`
-  (a bundled second `@classytic/ledger` copy would break
-  `defineCountryPack` identity), explicit `target: node22`.
-- Peer unchanged and verified: `@classytic/ledger >= 0.12.0` is the sole
-  runtime import (`defineCountryPack`); everything else is type-only.
-
-### Peers / dev stack (pre-publish refresh)
-
-- Peer: `@classytic/ledger >= 0.15.0` (was >= 0.12.0) — validated against
-  the PUBLISHED 0.15.0 (43/43 on a clean registry install). Dev stack
-  refreshed to published lines: ledger ^0.15.0, repo-core ^0.7.0,
-  primitives ^0.9.1, mongokit ^3.17.0 (resolves 3.18).
-
-### Tests
-
-43 passing (15 existing + 28 new code/template/account pins).
-
-## [0.3.2] - 2026-07-02
-
-### Added
-
-Four VAT-collected tax sub-accounts under 2132 matching `@classytic/bd-tax`
-0.2.0's new Third-Schedule trading-stage rate codes:
-
-- `2132.VAT4.5.COLLECTED` — real estate >1,600 sqft
-- `2132.VAT2.4.COLLECTED` — medicine trading stage (pharmacies)
-- `2132.VAT2.COLLECTED` — petroleum trading / real estate ≤1,600 sqft
-- `2132.VAT1.5.COLLECTED` — wholesale trading stage
-
-`2132.TOT4.COLLECTED` description updated for the FY2026-27 fixed-amount
-turnover-tax model (post assessed fixed amounts to the same head).
-
-## [0.2.3]
-
-### Added
-
-**Expanded `BD_ACCOUNT_CODES`** to expose 25 more codes that were
-already seeded in `BD_ACCOUNT_TYPES` (since 0.1.0–0.2.2) but missing
-from the typed map. Hosts that previously hand-coded these as string
-literals in posting contracts can now reference them through the
-canonical export. The chart itself is unchanged — only the typed
-exports grew.
-
-#### Cash & Receivables
-- **`BANK_CHARGES: '6328'`** — gateway processing fees, mobile-money
-  merchant deductions, ad-hoc bank charges.
-- **`CHARGEBACK_RECEIVABLE: '1159'`** — card-network dispute holding.
-
-#### Liabilities
-- **`COMMISSION_PAYABLE: '2122'`** — accrued sales/agent commission.
-- **`REVERSE_LOGISTICS_PAYABLE: '2162'`** — return-handling accrual.
-- **`CUSTOMER_ADVANCE: '2191'`** — IFRS 15 contract liability.
-
-#### Revenue / Other Income
-- **`TRANSPORT_REVENUE: '4147'`** — line-item delivery charge billed to customer.
-- **`COURIER_REVENUE: '4159'`** — in-house courier service revenue.
-- **`BAD_DEBT_RECOVERY: '4310'`** — recovery of previously written-off debt.
-
-#### COGS / Landed Cost
-- **`IMPORT_LANDED_COST: '5116'`** — capitalized duty + freight + insurance.
-- **`CARRIAGE_INWARD: '5117'`** — domestic inbound freight (capitalized).
-- **`PACKAGING_PRODUCTION: '5317'`** — production-time primary packaging.
-- **`CUSTOMS_DUTY: '5505'`** — NBR import duty (when not capitalized).
-- **`CF_AGENT_COMMISSION: '5507'`** — clearing/forwarding agent fee.
-
-#### Operating Expenses
-- **`POSTAGE_ADMIN: '6302'`** — admin postage (NOT customer delivery).
-- **`SALES_COMMISSION: '6403'`** — internal commercial team commission.
-- **`FREIGHT_OUTWARD: '6405'`** — outbound delivery cost (domestic).
-- **`SHIPPING_LOGISTICS_EXPORT: '6406'`** — DHL / FedEx weight-priced export.
-- **`PACKAGING_DISPATCH: '6407'`** — outbound packaging consumables.
-- **`MARKETPLACE_COMMISSION: '6422'`** — Daraz / Chaldal / Pickaboo cut.
-- **`COURIER_COD_COMMISSION: '6423'`** — Pathao / RedX / Steadfast COD cut.
-- **`LOGISTICS_HUB_RENT: '6426'`** — sortation-hub / depot rent.
-- **`COURIER_DRIVER_BONUS: '6428'`** — variable courier performance pay.
-- **`BAD_DEBT_WRITTEN_OFF: '6702'`** — unrecoverable A/R / shortfall.
-- **`MARKETPLACE_ADS: '6823'`** — platform-specific ad-engine fees.
-- **`MARKETPLACE_COMPLIANCE_FEE: '6824'`** — recurring seller-platform fees.
-
-Together these cover the typical 3PL / DHL-style export / marketplace-
-aggregator accounting flows. The full chart still has ~120 more accounts
-(industry-specific: RMG, pharma, agro-processing, telecom, etc.) — reach
-for those via `BD_ACCOUNT_TYPES` directly when an industry-specific
-posting needs them; bring them into `BD_ACCOUNT_CODES` when a host-
-agnostic posting contract starts referencing them.
-
-## [0.2.2]
-
-### Added
-
-**`BD_ACCOUNT_CODES` map** — canonical export of domain-meaningful keys
-to 4-digit chart codes (e.g. `BD_ACCOUNT_CODES.AR === '1141'`). Hosts
-build their posting contracts against this map instead of hand-coding
-chart-code literals. The map covers the codes most posting layers
-reference (cash/AR/AP/inventory/COGS/revenue/tax/clearings) and is
-typed with `BDAccountCode` and `BDAccountKey` helpers.
-
-Hosts that need different default mappings (e.g. a manufacturer
-defaulting `MERCHANDISE → FINISHED_GOODS`) layer their own thin alias
-module on top — the chart is the same; the host's "default inventory
-account" is policy. See `BDAccountCode` for the typed key list.
-
-**Two clearing-account codes** in the liability section (2125 / 2126),
-matching SAP / Oracle / ERPNext placement (clearings have credit-natural
-balances, so they belong in 2xxx, not 1xxx):
-
-- **`2125` — Goods Received / Invoice Received (GR/IR)** — accrued
-  liability for physical goods receipt pending vendor invoice. Decouples
-  physical receipt from financial posting:
-  - Receipt: `Dr Inventory / Cr 2125`
-  - Vendor bill: `Dr 2125 / Cr AP`
-  - Period-end balance = receipts pending invoice (accrual reportable
-    on the balance sheet). Cleared on 3-way match (PO ↔ receipt ↔
-    invoice).
-
-- **`2126` — Transfer Cost Clearing (Inter-Branch)** — accrued liability
-  for inter-branch transit costs capitalized into receiver inventory per
-  IAS 2:
-  - Receive leg: `Dr 1164 (goods + transit) / Cr 1179 (goods) / Cr 2126 (transit)`
-  - Host clears against actual freight invoice: `Dr 2126 / Cr AP`
-
-Both codes slot into the previously-empty 2125–2126 gap in the chart
-(between 2124 Freight & Shipping Payable and 2131 Income Tax Payable),
-so no existing seeded codes shift.
-
-### Migration
-
-Pure additive change. Run `seedAccounts()` once after upgrade to pick up
-the two new codes — `accountRepository.seedAccounts()` is idempotent and
-will not modify pre-existing accounts.
-
-## [0.2.1]
-
-### Added
-
-- Chart of accounts: new expense code **`6423 — Courier COD Commission`**
-  under `SELLING_DISTRIBUTION`. Captures commission deductions from
-  cash-on-delivery collections by BD courier partners (Pathao, RedX,
-  Steadfast, Sundarban).
-
-### Fixed
-
-- Packaging hygiene — added `README.md` and `CHANGELOG.md` to the `files`
-  array, added `repository` / `bugs` / `homepage` / `publishConfig.access`
-  to `package.json`, expanded `.gitignore` to cover `.env`, `.env.*`,
-  `/.claude`, `.mcp.json`, and the other standard safety patterns.
-
-## [0.2.0]
-
-Initial public release. Bangladesh country pack for `@classytic/ledger`.
-
-### Ships
-
-- **BFRS chart of accounts** — full post-0.8 tree (assets 1xxx, liabilities
-  2xxx, equity 3xxx, revenue 4xxx, cost-of-sales 5xxx, expenses 6xxx).
-- **NBR VAT / TDS tax codes** — standard 15% VAT + supplementary-duty
-  brackets + withholding rates per §52/§53 tables.
-- **Mushak 9.1 monthly return** scaffolding.
-- **Default journal templates** — sales, purchase, VDS, TDS, cash, bank.
-
-### Peer
-
-- `@classytic/ledger >= 0.7.0` — ledger 0.7 introduced the
-  `journalTemplates` contract this pack relies on.
+# Changelog
+
+## 0.7.0 — 2026-07-17
+
+### Added — BD posting-recipe pack (`@classytic/ledger-bd/posting-recipes`)
+
+- **29 typed posting recipes** migrating be-prod's 18 hand-written posting
+  contracts onto `@classytic/ledger/posting-rules` (design:
+  ledger `docs/posting-rules-design.md`): purchases family (purchase,
+  goods-receipt, vendor-bill + payment + reversal + supplier-return,
+  import-clearance), sales + COD lifecycle (sales transaction with
+  source-derived journal type, daily POS summary, refund, COD
+  placement/settlement/cancellation, restocking fee), inventory + transfer
+  (4-type stock adjustment, COGS + reversal, transfer dispatch/receive +
+  hand-written reversals — the originals carry distinct labels, so kernel
+  `reversalOf` would not be faithful — landed-cost capitalization +
+  reversal with regex clearing groups), and misc (gateway settlement,
+  customer invoice with VDS receivable + receipt, vendor credit / customer
+  debit notes with exported fintech validators, go-live opening balances).
+- **`BdPostingResolvers`** — the injected jurisdiction ports (rate/regime
+  input-VAT account, VDS withholding, customs import stack with its
+  documented balance invariant). Recipes never import a host.
+- **`BD_REQUIRED_POSTING_SLOTS`** — every chart alias any recipe touches,
+  for fail-loud registry validation at boot.
+- **Golden-draft suite** (27 tests) — every expectation hand-transcribed
+  from the ORIGINAL contract source with file:line citations (never derived
+  from running the recipes), pinning real BD GL codes: the migration gate.
+- Fidelity notes preserved in-code: vendor-bill reversal credits INVENTORY
+  (not GR/IR); COD cancellation keys on orderId (placement keys on
+  transactionId); claimable-VAT computed in amounts so foreign-currency
+  proportional splits stay byte-identical.
+- Peer floor: `@classytic/ledger >= 0.17.0` (posting-rules kernel).
+
+
+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
+layer — the "become a standard for BD accountants" pass. Research-grounded
+(4-5 Jul 2026 web research across NBR/BMDC/DGHS/MRA/NGOAB/Bangladesh Bank
+sources), with confidence flags per account — see each vertical's README.
+
+### Added — vertical extensions (`src/verticals/`, subpath `./verticals`)
+
+New, opt-in, additive-only (core chart files untouched); apply with
+`applyVerticals(BD_ACCOUNT_TYPES, [...names])`:
+
+- **`school`** (10 accounts) — development/session/hostel/transport fee
+  revenue, board-exam pass-through liability, two statutory teacher-fund
+  payables (Retirement Benefit Board + Welfare Trust — genuinely distinct
+  bodies), scholarship-waiver contra-revenue. Deliberately does NOT model
+  MPO as a ledger account — since the Jan 2025 EFT rollout the government
+  salary portion never touches the institution's own bank account.
+- **`agro`** (12 accounts) — crop/jute/aquaculture WIP and inventory stages,
+  cold-storage receivable + sourced ~3.82% spoilage allowance, pledged-
+  produce financing under the Secured Transactions (Movable Property) Act
+  2023 (NOT "warehouse receipt financing" — no such standalone BB scheme
+  could be confirmed), direct-cash agro-subsidy income.
+- **`real-estate`** (4 accounts) — contract asset/unbilled revenue distinct
+  from retention receivable, landowner joint-venture unit-share payable,
+  contractor mobilization-advance-received, guarantee margin deposit. Flags
+  as explicitly open: no actual BD-listed developer's revenue-recognition
+  policy could be located.
+- **`ngo-microfinance`** (13 accounts) — loan portfolio by product,
+  interest-in-suspense, PKSF per-tranche borrowing/fees (mirrors PKSF's own
+  audited "Schedule of Service Charge Receivables"), member savings
+  (compulsory/voluntary), NGOAB-mandated project-restricted bank account
+  and fund.
+- **`restaurant`** (6 accounts) — service-charge payable/revenue (no BD
+  Labour Act mandate for staff distribution could be verified — modeled as
+  a policy choice, not compliance), cross-border franchise royalty payable
+  (20% WHT), aggregator-commission contra-revenue (confirmed net-settlement
+  via actual foodpanda invoice samples), beverage inventory.
+- **`rmg-enhancement`** (5 accounts) — corrects two misconceptions from an
+  earlier draft: FDBP is bank bill-discounting/financing, NOT a "~0.6%
+  incentive"; UD (Utilization Declaration) is a compliance filing with no
+  cash event, NOT a subsidy trigger. Adds the genuine gap — a cash-incentive
+  receivable for the real, sourced 180-day+ realization-to-disbursement lag.
+- **`hospital-enhancement`** (3 accounts) — consultant/doctor fee payable
+  (legitimate collect-and-remit model) and patient admission deposit.
+  Deliberately does NOT ship a "diagnostic referral commission" account —
+  real and material (20-50% of test cost, well-documented) but explicitly
+  prohibited under BMDC's Code of Professional Conduct §4.3.1; building
+  dedicated tooling for it would mean designing software to facilitate a
+  documented ethics violation.
+
+### Added — NBR canonical schedule (`src/reporting/nbr-schedule/`, subpath `./reporting/nbr-schedule`)
+
+A fixed numeric reporting taxonomy — confirmed via research that no such
+crosswalk exists anywhere in Bangladesh's legal lineage (Companies Act 1994
+Schedule XI, like India's Schedule III and the UK's Schedule 4, uses
+positional letter/Roman/Arabic outline labels, never a persistent numeric
+code — the same role Canada's GIFI plays there has no BD equivalent to
+adopt). Built against the closest real analog: NBR's IT-11GHA company tax
+return, whose Part IV carries a fixed, currently-filed, numbered Balance
+Sheet/P&L box schema (47-67) — hence the name.
+
+- `resolveScheduleBox(account)` — classifies ANY `AccountType`, core chart
+  or vertical extension, onto a box. Covers the entire chart, not just new
+  accounts, per explicit design requirement.
+- `buildNbrScheduleReport(trialBalance, accountTypes)` — aggregates a trial
+  balance into the schedule.
+- `getUnmappedAccounts(accountTypes)` — coverage audit; the test suite
+  asserts zero unmapped accounts (excluding tax expense, which is computed
+  after Box 60 and has no box among 47-59) across the core chart AND all
+  seven verticals combined.
+- Explicitly flagged as this package's own interpretive judgment, not a
+  government-published crosswalk — see `src/reporting/nbr-schedule/README.md`
+  for what's gazette/circular-verified vs. inferred.
+
+### Fixed — mapping refinements found via a full-chart audit
+
+The initial mapping passed all narrow spot-check tests, but dumping the
+resolved box for all 757 accounts and reviewing it end-to-end (not just the
+handful of codes the first test pass happened to touch) surfaced 4 real
+misclassifications, now fixed and covered by dedicated regression tests:
+
+- Bonds/Debentures/Sukuk (2322/2323) were falling into the generic 65B
+  "long-term borrowings" bucket; the schedule has a dedicated 65A "Bonds/
+  Debentures" box that nothing was ever routed to.
+- Current Portion of Long-Term Debt (2200) landed in 66D "other" instead of
+  66A "short-term borrowings" — it's literally the current-year slice of
+  actual borrowings.
+- L/C Margin Liability (2205) was swept into 66C "provisions" alongside
+  warranty/returns/legal-claims accruals, but it's a real bank-held deposit,
+  not an estimate.
+- A blanket rule routing every account tagged `parentCode: 'Other Expenses'`
+  into box 57 (Financial expenses) incorrectly caught 7 non-financial
+  one-off losses (loss on sale of assets, penalties, demurrage, theft,
+  natural disaster, crop loss — 6810-6817) that share that parentCode with
+  genuine interest/FX-cost accounts in the core chart, but belong in 55
+  (Other operating expenses). Replaced with pure numeric-range classification
+  for the whole Income Statement-Expense category.
+
+### Tests
+
+68 passing (43 existing + 25 new: 6 vertical code-collision/composition
+tests, 19 NBR canonical schedule mapping/coverage/report tests, including
+4 regression tests for the audit findings above).
+
+## [0.4.0] - 2026-07-02
+
+Tax-layer sync with `@classytic/bd-tax` 0.3.0 — the code table, the Mushak
+9.1 template, and the chart now cover the same law the calculator does.
+
+### Added — tax codes
+
+- **Trading-stage VAT codes**: `BD-VAT-4.5`, `BD-VAT-2.4`, `BD-VAT-2`,
+  `BD-VAT-1.5` (no input credit; report on the new template lines 20–23).
+- **`BD-TOT-FIXED`** — the FY2026-27 fixed-amount turnover-tax model
+  (rate 0; post the assessed amount). `BD-TOT-4` stays for historical
+  postings, renamed "(historical)".
+- **`BD-AT-IMP`** — advance VAT at customs (7.5% commercial / 2%
+  manufacturer), `recoverable`, reporting on line 24.
+- **VDS codes** (`BD-VDS-15/10/7.5/5/2`) — percent of service value per
+  the VDS Rules 2025 service table, all reporting on line 25.
+- **New TDS codes**: `BD-TDS-PROF-IND` (15%), `BD-TDS-INT-IND` (10%),
+  `BD-TDS-DIV-IND` (10%), `BD-TDS-TECH` (10%), `BD-TDS-TRANSPORT` (2%,
+  FY2026-27), `BD-TDS-EXP` (1%, s.123).
+
+### Fixed — TDS code rates (Income Tax Act 2023)
+
+The table still carried ITO-1984-era rates that contradicted bd-tax's
+matrix: `BD-TDS-PROF` 10% → **7.5%** (entities; s.90), `BD-TDS-RENT`
+5% → **10%** (s.109), `BD-TDS-INT` 10% → **20%** (companies; s.102),
+`BD-TDS-DIV` 10% → **20%** (companies; s.117), `BD-TDS-ADV` 4% → **3%**.
+2135 TDS sub-account rates/descriptions updated to match, plus new
+`2135.TDS.TECH` and `2135.TDS.TRANSPORT` accounts.
+
+### Added — receivable-side tax accounts (`TAX_RECEIVABLE_ACCOUNTS`)
+
+`1151.AIT.IMPORT`, `1151.AIT.OTHER`, `1152.TDS.SUFFERED`,
+`1153.VDS.SUFFERED`, `1153.AT.IMPORT` — the withholding-SUFFERED side.
+Matters from 1 Jul 2026: the Finance Act 2026 withdrew minimum-tax
+treatment, so TDS/AIT suffered is a true adjustable asset, not an expense.
+
+### Changed — Mushak 9.1 template
+
+Lines **20–23** (trading-stage outputs, summed into line 9), **24** (AT
+credit on imports) and **25** (VDS increasing adjustment) appended; line
+17 now computes `12 + 13 + 16 + 25 − 24`. Existing line numbers are
+untouched and the old math is preserved when the new lines are absent.
+Line 6 re-described for the fixed TOT model.
+
+### Gazette verification (3 Jul 2026)
+
+`BD-TDS-ADV` corrected 3% → **5%** (ITA 2023 s.92 — media advertising
+bills; media buying agents route via `BD-TDS-COMM`), with the matching
+`2135.TDS.ADV` account update. All other 0.4.0 rates confirmed against
+the verification pass (see `@classytic/bd-tax`
+`research/FY2026-27/06-gazette-verification.md`).
+
+### Build
+
+- tsdown → **^0.22.3**, aligned with `@classytic/arc`'s pattern:
+  `skipNodeModulesBundle: true` + `neverBundle: [/^@classytic\//]`
+  (a bundled second `@classytic/ledger` copy would break
+  `defineCountryPack` identity), explicit `target: node22`.
+- Peer unchanged and verified: `@classytic/ledger >= 0.12.0` is the sole
+  runtime import (`defineCountryPack`); everything else is type-only.
+
+### Peers / dev stack (pre-publish refresh)
+
+- Peer: `@classytic/ledger >= 0.15.0` (was >= 0.12.0) — validated against
+  the PUBLISHED 0.15.0 (43/43 on a clean registry install). Dev stack
+  refreshed to published lines: ledger ^0.15.0, repo-core ^0.7.0,
+  primitives ^0.9.1, mongokit ^3.17.0 (resolves 3.18).
+
+### Tests
+
+43 passing (15 existing + 28 new code/template/account pins).
+
+## [0.3.2] - 2026-07-02
+
+### Added
+
+Four VAT-collected tax sub-accounts under 2132 matching `@classytic/bd-tax`
+0.2.0's new Third-Schedule trading-stage rate codes:
+
+- `2132.VAT4.5.COLLECTED` — real estate >1,600 sqft
+- `2132.VAT2.4.COLLECTED` — medicine trading stage (pharmacies)
+- `2132.VAT2.COLLECTED` — petroleum trading / real estate ≤1,600 sqft
+- `2132.VAT1.5.COLLECTED` — wholesale trading stage
+
+`2132.TOT4.COLLECTED` description updated for the FY2026-27 fixed-amount
+turnover-tax model (post assessed fixed amounts to the same head).
+
+## [0.2.3]
+
+### Added
+
+**Expanded `BD_ACCOUNT_CODES`** to expose 25 more codes that were
+already seeded in `BD_ACCOUNT_TYPES` (since 0.1.0–0.2.2) but missing
+from the typed map. Hosts that previously hand-coded these as string
+literals in posting contracts can now reference them through the
+canonical export. The chart itself is unchanged — only the typed
+exports grew.
+
+#### Cash & Receivables
+- **`BANK_CHARGES: '6328'`** — gateway processing fees, mobile-money
+  merchant deductions, ad-hoc bank charges.
+- **`CHARGEBACK_RECEIVABLE: '1159'`** — card-network dispute holding.
+
+#### Liabilities
+- **`COMMISSION_PAYABLE: '2122'`** — accrued sales/agent commission.
+- **`REVERSE_LOGISTICS_PAYABLE: '2162'`** — return-handling accrual.
+- **`CUSTOMER_ADVANCE: '2191'`** — IFRS 15 contract liability.
+
+#### Revenue / Other Income
+- **`TRANSPORT_REVENUE: '4147'`** — line-item delivery charge billed to customer.
+- **`COURIER_REVENUE: '4159'`** — in-house courier service revenue.
+- **`BAD_DEBT_RECOVERY: '4310'`** — recovery of previously written-off debt.
+
+#### COGS / Landed Cost
+- **`IMPORT_LANDED_COST: '5116'`** — capitalized duty + freight + insurance.
+- **`CARRIAGE_INWARD: '5117'`** — domestic inbound freight (capitalized).
+- **`PACKAGING_PRODUCTION: '5317'`** — production-time primary packaging.
+- **`CUSTOMS_DUTY: '5505'`** — NBR import duty (when not capitalized).
+- **`CF_AGENT_COMMISSION: '5507'`** — clearing/forwarding agent fee.
+
+#### Operating Expenses
+- **`POSTAGE_ADMIN: '6302'`** — admin postage (NOT customer delivery).
+- **`SALES_COMMISSION: '6403'`** — internal commercial team commission.
+- **`FREIGHT_OUTWARD: '6405'`** — outbound delivery cost (domestic).
+- **`SHIPPING_LOGISTICS_EXPORT: '6406'`** — DHL / FedEx weight-priced export.
+- **`PACKAGING_DISPATCH: '6407'`** — outbound packaging consumables.
+- **`MARKETPLACE_COMMISSION: '6422'`** — Daraz / Chaldal / Pickaboo cut.
+- **`COURIER_COD_COMMISSION: '6423'`** — Pathao / RedX / Steadfast COD cut.
+- **`LOGISTICS_HUB_RENT: '6426'`** — sortation-hub / depot rent.
+- **`COURIER_DRIVER_BONUS: '6428'`** — variable courier performance pay.
+- **`BAD_DEBT_WRITTEN_OFF: '6702'`** — unrecoverable A/R / shortfall.
+- **`MARKETPLACE_ADS: '6823'`** — platform-specific ad-engine fees.
+- **`MARKETPLACE_COMPLIANCE_FEE: '6824'`** — recurring seller-platform fees.
+
+Together these cover the typical 3PL / DHL-style export / marketplace-
+aggregator accounting flows. The full chart still has ~120 more accounts
+(industry-specific: RMG, pharma, agro-processing, telecom, etc.) — reach
+for those via `BD_ACCOUNT_TYPES` directly when an industry-specific
+posting needs them; bring them into `BD_ACCOUNT_CODES` when a host-
+agnostic posting contract starts referencing them.
+
+## [0.2.2]
+
+### Added
+
+**`BD_ACCOUNT_CODES` map** — canonical export of domain-meaningful keys
+to 4-digit chart codes (e.g. `BD_ACCOUNT_CODES.AR === '1141'`). Hosts
+build their posting contracts against this map instead of hand-coding
+chart-code literals. The map covers the codes most posting layers
+reference (cash/AR/AP/inventory/COGS/revenue/tax/clearings) and is
+typed with `BDAccountCode` and `BDAccountKey` helpers.
+
+Hosts that need different default mappings (e.g. a manufacturer
+defaulting `MERCHANDISE → FINISHED_GOODS`) layer their own thin alias
+module on top — the chart is the same; the host's "default inventory
+account" is policy. See `BDAccountCode` for the typed key list.
+
+**Two clearing-account codes** in the liability section (2125 / 2126),
+matching SAP / Oracle / ERPNext placement (clearings have credit-natural
+balances, so they belong in 2xxx, not 1xxx):
+
+- **`2125` — Goods Received / Invoice Received (GR/IR)** — accrued
+  liability for physical goods receipt pending vendor invoice. Decouples
+  physical receipt from financial posting:
+  - Receipt: `Dr Inventory / Cr 2125`
+  - Vendor bill: `Dr 2125 / Cr AP`
+  - Period-end balance = receipts pending invoice (accrual reportable
+    on the balance sheet). Cleared on 3-way match (PO ↔ receipt ↔
+    invoice).
+
+- **`2126` — Transfer Cost Clearing (Inter-Branch)** — accrued liability
+  for inter-branch transit costs capitalized into receiver inventory per
+  IAS 2:
+  - Receive leg: `Dr 1164 (goods + transit) / Cr 1179 (goods) / Cr 2126 (transit)`
+  - Host clears against actual freight invoice: `Dr 2126 / Cr AP`
+
+Both codes slot into the previously-empty 2125–2126 gap in the chart
+(between 2124 Freight & Shipping Payable and 2131 Income Tax Payable),
+so no existing seeded codes shift.
+
+### Migration
+
+Pure additive change. Run `seedAccounts()` once after upgrade to pick up
+the two new codes — `accountRepository.seedAccounts()` is idempotent and
+will not modify pre-existing accounts.
+
+## [0.2.1]
+
+### Added
+
+- Chart of accounts: new expense code **`6423 — Courier COD Commission`**
+  under `SELLING_DISTRIBUTION`. Captures commission deductions from
+  cash-on-delivery collections by BD courier partners (Pathao, RedX,
+  Steadfast, Sundarban).
+
+### Fixed
+
+- Packaging hygiene — added `README.md` and `CHANGELOG.md` to the `files`
+  array, added `repository` / `bugs` / `homepage` / `publishConfig.access`
+  to `package.json`, expanded `.gitignore` to cover `.env`, `.env.*`,
+  `/.claude`, `.mcp.json`, and the other standard safety patterns.
+
+## [0.2.0]
+
+Initial public release. Bangladesh country pack for `@classytic/ledger`.
+
+### Ships
+
+- **BFRS chart of accounts** — full post-0.8 tree (assets 1xxx, liabilities
+  2xxx, equity 3xxx, revenue 4xxx, cost-of-sales 5xxx, expenses 6xxx).
+- **NBR VAT / TDS tax codes** — standard 15% VAT + supplementary-duty
+  brackets + withholding rates per §52/§53 tables.
+- **Mushak 9.1 monthly return** scaffolding.
+- **Default journal templates** — sales, purchase, VDS, TDS, cash, bank.
+
+### Peer
+
+- `@classytic/ledger >= 0.7.0` — ledger 0.7 introduced the
+  `journalTemplates` contract this pack relies on.