@classytic/ledger 0.10.2 → 0.11.0

package/dist/{partner-ledger-CR0geilx.mjs → partner-ledger-B0eym6Ss.mjs}

@@ -1,6 +1,123 @@
 import { i as Errors } from "./errors-vXd932rB.mjs";
-import { i as extractMainType } from "./categories-FJlrvzcl.mjs";
+import { i as extractMainType } from "./categories-CclX7Q94.mjs";
 import mongoose from "mongoose";
+//#region src/utils/period-columns.ts
+const MONTH_LABELS = [
+	"Jan",
+	"Feb",
+	"Mar",
+	"Apr",
+	"May",
+	"Jun",
+	"Jul",
+	"Aug",
+	"Sep",
+	"Oct",
+	"Nov",
+	"Dec"
+];
+function isoDate(d) {
+	return `${d.getFullYear()}-${String(d.getMonth() + 1).padStart(2, "0")}-${String(d.getDate()).padStart(2, "0")}`;
+}
+function endOfMonth(year, month) {
+	return new Date(year, month + 1, 0, 23, 59, 59, 999);
+}
+function maxDate(a, b) {
+	return a > b ? a : b;
+}
+function minDate(a, b) {
+	return a < b ? a : b;
+}
+function pushClampedPeriod(periods, column, rawStart, rawEnd, outerStart, outerEnd) {
+	const start = maxDate(rawStart, outerStart);
+	const end = minDate(rawEnd, outerEnd);
+	if (start > end) return;
+	periods.push({
+		column: {
+			...column,
+			startDate: isoDate(start),
+			endDate: isoDate(end)
+		},
+		start,
+		end
+	});
+}
+function buildPeriodColumns(outerStart, outerEnd, comparative) {
+	if (!comparative) return [{
+		column: {
+			key: "total",
+			label: `${outerStart.toLocaleDateString("en-US", {
+				month: "short",
+				day: "numeric"
+			})} - ${outerEnd.toLocaleDateString("en-US", {
+				year: "numeric",
+				month: "short",
+				day: "numeric"
+			})}`,
+			startDate: isoDate(outerStart),
+			endDate: isoDate(outerEnd)
+		},
+		start: outerStart,
+		end: outerEnd
+	}];
+	const periods = [];
+	const startYear = outerStart.getFullYear();
+	const startMonth = outerStart.getMonth();
+	const endYear = outerEnd.getFullYear();
+	const endMonth = outerEnd.getMonth();
+	if (comparative === "monthly") {
+		let y = startYear;
+		let m = startMonth;
+		while (y < endYear || y === endYear && m <= endMonth) {
+			pushClampedPeriod(periods, {
+				key: `${y}-${String(m + 1).padStart(2, "0")}`,
+				label: `${MONTH_LABELS[m]} ${y}`
+			}, new Date(y, m, 1), endOfMonth(y, m), outerStart, outerEnd);
+			m += 1;
+			if (m === 12) {
+				m = 0;
+				y += 1;
+			}
+		}
+	} else {
+		let y = startYear;
+		let q = Math.floor(startMonth / 3);
+		const endQ = Math.floor(endMonth / 3);
+		while (y < endYear || y === endYear && q <= endQ) {
+			pushClampedPeriod(periods, {
+				key: `${y}-Q${q + 1}`,
+				label: `Q${q + 1} ${y}`
+			}, new Date(y, q * 3, 1), endOfMonth(y, q * 3 + 2), outerStart, outerEnd);
+			q += 1;
+			if (q === 4) {
+				q = 0;
+				y += 1;
+			}
+		}
+	}
+	periods.push({
+		column: {
+			key: "total",
+			label: `Total ${endYear === startYear ? endYear : `${startYear}-${endYear}`}`,
+			startDate: isoDate(outerStart),
+			endDate: isoDate(outerEnd),
+			isTotal: true
+		},
+		start: outerStart,
+		end: outerEnd
+	});
+	return periods;
+}
+function buildAgeBucketColumns(buckets, asOfDate) {
+	return buckets.map((bucket) => ({
+		key: bucket.label,
+		label: bucket.label,
+		startDate: "",
+		endDate: "",
+		isAgeBucket: true
+	}));
+}
+//#endregion
 //#region src/utils/tenant-guard.ts
 /**
 * Multi-tenant scope guard.
@@ -40,6 +157,7 @@ async function generateAgedBalance(opts, params) {
 	requireOrgScope(orgField, params.organizationId);
 	const asOfDate = params.asOfDate ?? /* @__PURE__ */ new Date();
 	const buckets = params.buckets ?? DEFAULT_BUCKETS;
+	const periods = buildAgeBucketColumns(buckets, asOfDate);
 	const bucketLabels = buckets.map((b) => b.label);
 	const dueDateField = params.dueDateField ?? "journalItems.dueDate";
 	const contactField = params.contactField;
@@ -61,7 +179,7 @@ async function generateAgedBalance(opts, params) {
 			asOfDate: asOfDate.toISOString().split("T")[0],
 			type: params.type
 		},
-		bucketLabels,
+		periods,
 		rows: [],
 		totals: Object.fromEntries(bucketLabels.map((l) => [l, 0])),
 		grandTotal: 0
@@ -114,18 +232,19 @@ async function generateAgedBalance(opts, params) {
 				accountCode: acc?.accountNumber ?? "",
 				...contactField ? { contactId: r._id.contact } : {},
 				total: 0,
-				buckets: Object.fromEntries(bucketLabels.map((l) => [l, 0]))
+				amounts: Object.fromEntries(bucketLabels.map((l) => [l, 0]))
 			});
 		}
 		const row = rowMap.get(key);
-		if (row.buckets[r._id.bucket] !== void 0) row.buckets[r._id.bucket] += r.amount;
+		if (!row) continue;
+		if (row.amounts[r._id.bucket] !== void 0) row.amounts[r._id.bucket] += r.amount;
 		row.total += r.amount;
 	}
 	const rows = Array.from(rowMap.values()).sort((a, b) => a.accountCode.localeCompare(b.accountCode, void 0, { numeric: true }));
 	const totals = Object.fromEntries(bucketLabels.map((l) => [l, 0]));
 	let grandTotal = 0;
 	for (const row of rows) {
-		for (const label of bucketLabels) totals[label] += row.buckets[label];
+		for (const label of bucketLabels) totals[label] += row.amounts[label];
 		grandTotal += row.total;
 	}
 	return {
@@ -134,7 +253,7 @@ async function generateAgedBalance(opts, params) {
 			asOfDate: asOfDate.toISOString().split("T")[0],
 			type: params.type
 		},
-		bucketLabels,
+		periods,
 		rows,
 		totals,
 		grandTotal
@@ -312,7 +431,8 @@ function buildItemFilters(filters) {
 async function generateBalanceSheet(opts, params) {
 	const { AccountModel, JournalEntryModel, country, orgField, fiscalYearStartMonth = 1, retainedEarningsAccountCode = country.retainedEarningsAccountCode, retainedEarningsDisplayCode = country.retainedEarningsDisplayCode ?? retainedEarningsAccountCode, currentYearEarningsCode = country.currentYearEarningsCode ?? "3680" } = opts;
 	requireOrgScope(orgField, params.organizationId);
-	const { endDate } = getDateRange(params.dateOption, params.dateValue);
+	const { startDate, endDate } = getDateRange(params.dateOption, params.dateValue);
+	const periods = buildPeriodColumns(startDate, endDate, params.comparative ?? null);
 	const fiscalYearStart = getFiscalYearStart(endDate, fiscalYearStartMonth);
 	const itemFilters = buildItemFilters(params.filters);
 	const q = { active: true };
@@ -495,17 +615,7 @@ async function generateBalanceSheet(opts, params) {
 	liabilities.total = liabilities.groups.reduce((s, g) => s + g.total, 0);
 	equity.total = equity.groups.reduce((s, g) => s + g.total, 0);
 	const liabilitiesAndEquity = liabilities.total + equity.total;
-	return {
-		metadata: {
-			businessName: params.businessName,
-			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
-			asOfDate: endDate.toISOString().split("T")[0],
-			displayDate: `As of ${endDate.toLocaleDateString("en-US", {
-				year: "numeric",
-				month: "long",
-				day: "numeric"
-			})}`
-		},
+	const currentSnapshot = {
 		assets,
 		liabilities,
 		equity,
@@ -518,6 +628,126 @@ async function generateBalanceSheet(opts, params) {
 			isBalanced: assets.total === liabilitiesAndEquity
 		}
 	};
+	const summaryByPeriod = {
+		totalAssets: {},
+		totalLiabilities: {},
+		totalEquity: {},
+		liabilitiesAndEquity: {},
+		difference: {},
+		isBalanced: {}
+	};
+	const snapshotSections = /* @__PURE__ */ new Map();
+	for (const period of periods) {
+		if (period.column.key === "total") {
+			summaryByPeriod.totalAssets[period.column.key] = currentSnapshot.summary.totalAssets;
+			summaryByPeriod.totalLiabilities[period.column.key] = currentSnapshot.summary.totalLiabilities;
+			summaryByPeriod.totalEquity[period.column.key] = currentSnapshot.summary.totalEquity;
+			summaryByPeriod.liabilitiesAndEquity[period.column.key] = currentSnapshot.summary.liabilitiesAndEquity;
+			summaryByPeriod.difference[period.column.key] = currentSnapshot.summary.difference;
+			summaryByPeriod.isBalanced[period.column.key] = currentSnapshot.summary.isBalanced;
+			snapshotSections.set(period.column.key, {
+				assetsSection: buildBalanceSheetSectionFromCategory("assets", period.column.key, assets),
+				liabilitiesSection: buildBalanceSheetSectionFromCategory("liabilities", period.column.key, liabilities),
+				equitySection: buildBalanceSheetSectionFromCategory("equity", period.column.key, equity)
+			});
+			continue;
+		}
+		const snapshot = await generateBalanceSheet(opts, {
+			...params,
+			dateOption: "custom",
+			dateValue: {
+				startDate: period.start,
+				endDate: period.end
+			},
+			comparative: null
+		});
+		summaryByPeriod.totalAssets[period.column.key] = snapshot.summaryByPeriod.totalAssets.total ?? 0;
+		summaryByPeriod.totalLiabilities[period.column.key] = snapshot.summaryByPeriod.totalLiabilities.total ?? 0;
+		summaryByPeriod.totalEquity[period.column.key] = snapshot.summaryByPeriod.totalEquity.total ?? 0;
+		summaryByPeriod.liabilitiesAndEquity[period.column.key] = snapshot.summaryByPeriod.liabilitiesAndEquity.total ?? 0;
+		summaryByPeriod.difference[period.column.key] = snapshot.summaryByPeriod.difference.total ?? 0;
+		summaryByPeriod.isBalanced[period.column.key] = snapshot.summaryByPeriod.isBalanced.total ?? false;
+		snapshotSections.set(period.column.key, {
+			assetsSection: snapshot.assetsSection,
+			liabilitiesSection: snapshot.liabilitiesSection,
+			equitySection: snapshot.equitySection
+		});
+	}
+	return {
+		metadata: {
+			businessName: params.businessName,
+			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
+			asOfDate: isoDate(endDate),
+			displayDate: `As of ${endDate.toLocaleDateString("en-US", {
+				year: "numeric",
+				month: "long",
+				day: "numeric"
+			})}`,
+			comparative: params.comparative ?? null,
+			labels: {
+				assets: labels.assets,
+				liabilities: labels.liabilities,
+				equity: labels.equity
+			}
+		},
+		periods: periods.map((p) => p.column),
+		summaryByPeriod,
+		assetsSection: mergeBalanceSheetSections("assetsSection", periods, snapshotSections),
+		liabilitiesSection: mergeBalanceSheetSections("liabilitiesSection", periods, snapshotSections),
+		equitySection: mergeBalanceSheetSections("equitySection", periods, snapshotSections)
+	};
+}
+function buildBalanceSheetSectionFromCategory(section, periodKey, category) {
+	const totals = { [periodKey]: category.total };
+	const lines = [];
+	for (const group of category.groups) for (const account of group.accounts) {
+		const accountId = String(account.id);
+		lines.push({
+			label: account.name,
+			code: account.code,
+			amounts: { [periodKey]: account.balance },
+			source: account.isCalculated ? {
+				kind: "calculated",
+				accountId,
+				group: group.name,
+				section: "equity"
+			} : {
+				kind: "account",
+				accountId,
+				group: group.name,
+				section
+			}
+		});
+	}
+	return {
+		totals,
+		lines: lines.sort((a, b) => a.code.localeCompare(b.code, void 0, { numeric: true }))
+	};
+}
+function mergeBalanceSheetSections(key, periods, snapshots) {
+	const totals = Object.fromEntries(periods.map((p) => [p.column.key, 0]));
+	const lines = /* @__PURE__ */ new Map();
+	for (const period of periods) {
+		const snapshot = snapshots.get(period.column.key);
+		if (!snapshot) continue;
+		const section = snapshot[key];
+		totals[period.column.key] = section.totals.total ?? section.totals[period.column.key] ?? 0;
+		for (const sourceLine of section.lines) {
+			const lineKey = "accountId" in sourceLine.source ? String(sourceLine.source.accountId) : `${sourceLine.code}:${sourceLine.label}`;
+			const line = lines.get(lineKey) ?? {
+				label: sourceLine.label,
+				code: sourceLine.code,
+				amounts: Object.fromEntries(periods.map((p) => [p.column.key, 0])),
+				source: sourceLine.source
+			};
+			line.amounts[period.column.key] = sourceLine.amounts.total ?? sourceLine.amounts[period.column.key] ?? 0;
+			lines.set(lineKey, line);
+		}
+	}
+	return {
+		totals,
+		lines: [...lines.values()].sort((a, b) => a.code.localeCompare(b.code, void 0, { numeric: true }))
+	};
 }
 //#endregion
 //#region src/reports/budget-vs-actual.ts
@@ -626,29 +856,86 @@ async function generateBudgetVsActual(opts, params) {
 }
 //#endregion
 //#region src/reports/cash-flow.ts
+const TAG_DISPLAY_NAMES = {
+	depreciation: "Depreciation",
+	amortization: "Amortization",
+	impairment: "Impairment",
+	gain_on_disposal: "Gain on disposal",
+	loss_on_disposal: "Loss on disposal",
+	unrealized_fx: "Unrealized FX",
+	stock_based_compensation: "Stock-based compensation"
+};
+/**
+* Country-pack convention: account codes 1111-1130 are cash & near-cash.
+* The per-Account `isCashAccount: true` flag is the authoritative override.
+*/
+function isCashAccount(meta) {
+	if (meta.isCashAccount === true) return true;
+	return /^11(1[0-9]|2[0-9]|30)$/.test(meta.accountTypeCode ?? "");
+}
+function resolveSection(meta) {
+	if (meta.cashflowSection) return meta.cashflowSection;
+	if (!meta.isBalanceSheet) return "excluded";
+	if (meta.isCash) return "cash";
+	switch (meta.cashFlowCategory) {
+		case "Operating": return "operating";
+		case "Investing": return "investing";
+		case "Financing": return "financing";
+		default: return "excluded";
+	}
+}
+function tagDisplayName(tag) {
+	return TAG_DISPLAY_NAMES[tag] ?? tag.replace(/_/g, " ").replace(/\b\w/g, (c) => c.toUpperCase());
+}
 async function generateCashFlow(opts, params) {
 	const { AccountModel, JournalEntryModel, country, orgField } = opts;
 	requireOrgScope(orgField, params.organizationId);
-	const { startDate, endDate } = getDateRange(params.dateOption, params.dateValue);
+	const { startDate: outerStart, endDate: outerEnd } = getDateRange(params.dateOption, params.dateValue);
 	const itemFilters = buildItemFilters(params.filters);
-	const q = { active: true };
-	if (orgField && params.organizationId) q[orgField] = params.organizationId;
-	const allAccounts = await AccountModel.find(q).lean();
-	const accountCfMap = /* @__PURE__ */ new Map();
-	const accountMap = new Map(allAccounts.map((a) => [String(a._id), a]));
-	const cfAccountIds = [];
-	for (const acc of allAccounts) {
-		const at = country.getAccountType(acc.accountTypeCode);
+	const periods = buildPeriodColumns(outerStart, outerEnd, params.comparative ?? null);
+	const accountQuery = { active: true };
+	if (orgField && params.organizationId) accountQuery[orgField] = params.organizationId;
+	const accounts = await AccountModel.find(accountQuery).lean();
+	const metas = /* @__PURE__ */ new Map();
+	for (const acc of accounts) {
+		const at = country.getAccountType(acc.accountTypeCode ?? "");
 		if (!at || at.isGroup || at.isTotal) continue;
-		const cf = at.cashFlowCategory;
-		if (!cf) continue;
-		const normalized = cf.charAt(0).toUpperCase() + cf.slice(1);
-		accountCfMap.set(String(acc._id), {
+		const isBalanceSheet = at.category.startsWith("Balance Sheet-");
+		const isCash = isCashAccount(acc);
+		const meta = {
+			...acc,
 			category: at.category,
-			cfCategory: normalized
-		});
-		cfAccountIds.push(acc._id);
+			cashFlowCategory: at.cashFlowCategory ?? null,
+			nonCashAdjustmentTag: at.nonCashAdjustmentTag ?? null,
+			isBalanceSheet,
+			isCash,
+			section: "excluded"
+		};
+		meta.section = resolveSection(meta);
+		metas.set(String(acc._id), meta);
 	}
+	if (metas.size === 0) return emptyReport(periods, params);
+	const columnComputations = /* @__PURE__ */ new Map();
+	for (const period of periods) columnComputations.set(period.column.key, await computeColumn({
+		JournalEntryModel,
+		metas,
+		startDate: period.start,
+		endDate: period.end,
+		orgField,
+		organizationId: params.organizationId,
+		itemFilters
+	}));
+	return assembleReport({
+		periods: periods.map((p) => p.column),
+		columnComputations,
+		metas,
+		outerStart,
+		outerEnd,
+		params
+	});
+}
+async function computeColumn(args) {
+	const { JournalEntryModel, metas, startDate, endDate, orgField, organizationId, itemFilters } = args;
 	const baseMatch = {
 		state: "posted",
 		date: {
@@ -656,12 +943,13 @@ async function generateCashFlow(opts, params) {
 			$lte: endDate
 		}
 	};
-	if (orgField && params.organizationId) baseMatch[orgField] = params.organizationId;
-	const results = cfAccountIds.length > 0 ? await JournalEntryModel.aggregate([
+	if (orgField && organizationId) baseMatch[orgField] = organizationId;
+	const accountIds = [...metas.values()].map((m) => m._id);
+	const periodRows = await JournalEntryModel.aggregate([
 		{ $match: baseMatch },
 		{ $unwind: "$journalItems" },
 		{ $match: {
-			"journalItems.account": { $in: cfAccountIds },
+			"journalItems.account": { $in: accountIds },
 			...itemFilters
 		} },
 		{ $group: {
@@ -669,41 +957,261 @@ async function generateCashFlow(opts, params) {
 			d: { $sum: "$journalItems.debit" },
 			c: { $sum: "$journalItems.credit" }
 		} }
-	]) : [];
-	const flows = {
-		Operating: {
-			total: 0,
-			accounts: []
-		},
-		Investing: {
-			total: 0,
-			accounts: []
-		},
-		Financing: {
-			total: 0,
-			accounts: []
+	]);
+	const movements = /* @__PURE__ */ new Map();
+	for (const row of periodRows) movements.set(String(row._id), {
+		d: row.d,
+		c: row.c
+	});
+	let netIncome = 0;
+	for (const meta of metas.values()) {
+		if (meta.isBalanceSheet) continue;
+		const m = movements.get(String(meta._id));
+		if (!m) continue;
+		if (meta.category === "Income Statement-Income") netIncome += m.c - m.d;
+		else if (meta.category === "Income Statement-Expense") netIncome -= m.d - m.c;
+	}
+	const nonCashByTag = /* @__PURE__ */ new Map();
+	for (const meta of metas.values()) {
+		if (!meta.nonCashAdjustmentTag) continue;
+		const m = movements.get(String(meta._id));
+		if (!m) continue;
+		const addback = meta.category === "Income Statement-Expense" ? m.d - m.c : -(m.c - m.d);
+		const tag = meta.nonCashAdjustmentTag;
+		const bucket = nonCashByTag.get(tag) ?? {
+			amount: 0,
+			labels: []
+		};
+		bucket.amount += addback;
+		if (!bucket.labels.includes(meta.name ?? meta.accountTypeCode ?? "")) bucket.labels.push(meta.name ?? meta.accountTypeCode ?? "");
+		nonCashByTag.set(tag, bucket);
+	}
+	const bsMovements = /* @__PURE__ */ new Map();
+	for (const meta of metas.values()) {
+		if (!meta.isBalanceSheet) continue;
+		if (meta.section === "cash" || meta.section === "excluded") continue;
+		const m = movements.get(String(meta._id));
+		if (!m || m.d === 0 && m.c === 0) continue;
+		bsMovements.set(String(meta._id), {
+			section: meta.section,
+			cashEffect: -(m.d - m.c),
+			meta
+		});
+	}
+	const { openingCash, closingCash } = await computeCashBalances({
+		JournalEntryModel,
+		cashIds: [...metas.values()].filter((m) => m.isCash).map((m) => m._id),
+		startDate,
+		endDate,
+		orgField,
+		organizationId
+	});
+	return {
+		netIncome,
+		nonCashByTag,
+		bsMovements,
+		openingCash,
+		closingCash,
+		cashDelta: closingCash - openingCash
+	};
+}
+function assembleReport(args) {
+	const { periods, columnComputations, metas, outerStart, outerEnd, params } = args;
+	const tagsSeen = /* @__PURE__ */ new Set();
+	const tagLabels = /* @__PURE__ */ new Map();
+	const bsAccountIds = /* @__PURE__ */ new Set();
+	for (const comp of columnComputations.values()) {
+		for (const tag of comp.nonCashByTag.keys()) tagsSeen.add(tag);
+		for (const [tag, b] of comp.nonCashByTag.entries()) {
+			const label = b.labels.length === 1 ? b.labels[0] : `${tagDisplayName(tag)} (${b.labels.length} accounts)`;
+			tagLabels.set(tag, label);
 		}
+		for (const id of comp.bsMovements.keys()) bsAccountIds.add(id);
+	}
+	const sortedTags = [...tagsSeen].sort((a, b) => tagDisplayName(a).localeCompare(tagDisplayName(b)));
+	const sortedBs = [...bsAccountIds].map((id) => ({
+		id,
+		meta: metas.get(id)
+	})).filter((x) => !!x.meta).sort((a, b) => {
+		const codeA = a.meta.accountNumber ?? a.meta.accountTypeCode ?? "";
+		const codeB = b.meta.accountNumber ?? b.meta.accountTypeCode ?? "";
+		return codeA.localeCompare(codeB, void 0, { numeric: true });
+	});
+	const netIncomeAmounts = {};
+	const nonCashAmounts = {};
+	const bsAmounts = {};
+	const fxByCol = {};
+	const operatingTotals = {};
+	const investingTotals = {};
+	const financingTotals = {};
+	const netCashByCol = {};
+	const reconByCol = {};
+	for (const tag of sortedTags) nonCashAmounts[tag] = {};
+	for (const x of sortedBs) bsAmounts[x.id] = {};
+	for (const col of periods) {
+		const comp = columnComputations.get(col.key);
+		if (!comp) continue;
+		netIncomeAmounts[col.key] = comp.netIncome;
+		fxByCol[col.key] = 0;
+		let opTotal = comp.netIncome;
+		let invTotal = 0;
+		let finTotal = 0;
+		for (const tag of sortedTags) {
+			const amt = comp.nonCashByTag.get(tag)?.amount ?? 0;
+			nonCashAmounts[tag][col.key] = amt;
+			opTotal += amt;
+		}
+		for (const x of sortedBs) {
+			const mv = comp.bsMovements.get(x.id);
+			const amt = mv?.cashEffect ?? 0;
+			bsAmounts[x.id][col.key] = amt;
+			if (mv) {
+				if (mv.section === "operating") opTotal += amt;
+				else if (mv.section === "investing") invTotal += amt;
+				else if (mv.section === "financing") finTotal += amt;
+			}
+		}
+		operatingTotals[col.key] = opTotal;
+		investingTotals[col.key] = invTotal;
+		financingTotals[col.key] = finTotal;
+		netCashByCol[col.key] = opTotal + invTotal + finTotal + fxByCol[col.key];
+		const calculated = comp.openingCash + netCashByCol[col.key];
+		reconByCol[col.key] = {
+			openingCash: comp.openingCash,
+			closingCash: comp.closingCash,
+			calculated,
+			tieOutOk: Math.abs(comp.closingCash - calculated) <= 1
+		};
+	}
+	const operating = {
+		totals: operatingTotals,
+		lines: [
+			{
+				label: "Net Income",
+				code: "",
+				amounts: { ...netIncomeAmounts },
+				source: { kind: "netIncome" }
+			},
+			...sortedTags.map((tag) => ({
+				label: tagLabels.get(tag) ?? tagDisplayName(tag),
+				code: "",
+				amounts: { ...nonCashAmounts[tag] },
+				source: {
+					kind: "nonCashAdjustment",
+					tag
+				}
+			})),
+			...sortedBs.filter((x) => x.meta.section === "operating").map((x) => ({
+				label: x.meta.name ?? x.meta.accountTypeCode ?? "",
+				code: x.meta.accountNumber ?? x.meta.accountTypeCode ?? "",
+				amounts: { ...bsAmounts[x.id] },
+				source: {
+					kind: "workingCapital",
+					accountId: x.id
+				}
+			}))
+		]
 	};
-	for (const r of results) {
-		const accIdStr = String(r._id);
-		const meta = accountCfMap.get(accIdStr);
-		if (!meta) continue;
-		const amount = computeEndingBalance(meta.category, r.d, r.c);
-		const acc = accountMap.get(accIdStr);
-		const at = country.getAccountType(acc?.accountTypeCode);
-		flows[meta.cfCategory].accounts.push({
-			name: acc?.name ?? at?.name ?? "",
-			code: acc?.accountNumber ?? at?.code ?? "",
-			amount
-		});
-		flows[meta.cfCategory].total += amount;
+	const investing = {
+		totals: investingTotals,
+		lines: sortedBs.filter((x) => x.meta.section === "investing").map((x) => ({
+			label: x.meta.name ?? x.meta.accountTypeCode ?? "",
+			code: x.meta.accountNumber ?? x.meta.accountTypeCode ?? "",
+			amounts: { ...bsAmounts[x.id] },
+			source: {
+				kind: "directMovement",
+				accountId: x.id
+			}
+		}))
+	};
+	const financing = {
+		totals: financingTotals,
+		lines: sortedBs.filter((x) => x.meta.section === "financing").map((x) => ({
+			label: x.meta.name ?? x.meta.accountTypeCode ?? "",
+			code: x.meta.accountNumber ?? x.meta.accountTypeCode ?? "",
+			amounts: { ...bsAmounts[x.id] },
+			source: {
+				kind: "directMovement",
+				accountId: x.id
+			}
+		}))
+	};
+	const periodDisplay = `${outerStart.toLocaleDateString("en-US", {
+		month: "short",
+		day: "numeric"
+	})} – ${outerEnd.toLocaleDateString("en-US", {
+		year: "numeric",
+		month: "short",
+		day: "numeric"
+	})}`;
+	return {
+		metadata: {
+			businessName: params.businessName,
+			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
+			periodStart: isoDate(outerStart),
+			periodEnd: isoDate(outerEnd),
+			displayPeriod: periodDisplay,
+			...params.currency ? { currency: params.currency } : {},
+			comparative: params.comparative ?? null
+		},
+		periods,
+		operating,
+		investing,
+		financing,
+		fxEffect: fxByCol,
+		netCashFlow: netCashByCol,
+		cashReconciliation: reconByCol
+	};
+}
+async function computeCashBalances(args) {
+	const { JournalEntryModel, cashIds, startDate, endDate, orgField, organizationId } = args;
+	if (cashIds.length === 0) return {
+		openingCash: 0,
+		closingCash: 0
+	};
+	const match = { state: "posted" };
+	if (orgField && organizationId) match[orgField] = organizationId;
+	const rows = await JournalEntryModel.aggregate([
+		{ $match: match },
+		{ $unwind: "$journalItems" },
+		{ $match: { "journalItems.account": { $in: cashIds } } },
+		{ $group: {
+			_id: null,
+			opening: { $sum: { $cond: [
+				{ $lt: ["$date", startDate] },
+				{ $subtract: ["$journalItems.debit", "$journalItems.credit"] },
+				0
+			] } },
+			closing: { $sum: { $cond: [
+				{ $lte: ["$date", endDate] },
+				{ $subtract: ["$journalItems.debit", "$journalItems.credit"] },
+				0
+			] } }
+		} }
+	]);
+	return {
+		openingCash: rows[0]?.opening ?? 0,
+		closingCash: rows[0]?.closing ?? 0
+	};
+}
+function emptyReport(periods, params) {
+	const zeros = {};
+	const recon = {};
+	for (const p of periods) {
+		zeros[p.column.key] = 0;
+		recon[p.column.key] = {
+			openingCash: 0,
+			closingCash: 0,
+			calculated: 0,
+			tieOutOk: true
+		};
 	}
-	for (const section of Object.values(flows)) section.accounts.sort((a, b) => a.code.localeCompare(b.code, void 0, { numeric: true }));
-	const netCashFlow = flows.Operating.total + flows.Investing.total + flows.Financing.total;
-	const periodDisplay = `${startDate.toLocaleDateString("en-US", {
+	const outerStart = periods[0].start;
+	const outerEnd = periods[periods.length - 1].end;
+	const periodDisplay = `${outerStart.toLocaleDateString("en-US", {
 		month: "short",
 		day: "numeric"
-	})} – ${endDate.toLocaleDateString("en-US", {
+	})} – ${outerEnd.toLocaleDateString("en-US", {
 		year: "numeric",
 		month: "short",
 		day: "numeric"
@@ -712,14 +1220,115 @@ async function generateCashFlow(opts, params) {
 		metadata: {
 			businessName: params.businessName,
 			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
-			periodStart: startDate.toISOString().split("T")[0],
-			periodEnd: endDate.toISOString().split("T")[0],
-			displayPeriod: periodDisplay
+			periodStart: isoDate(outerStart),
+			periodEnd: isoDate(outerEnd),
+			displayPeriod: periodDisplay,
+			...params.currency ? { currency: params.currency } : {},
+			comparative: params.comparative ?? null
+		},
+		periods: periods.map((p) => p.column),
+		operating: {
+			totals: { ...zeros },
+			lines: [{
+				label: "Net Income",
+				code: "",
+				amounts: { ...zeros },
+				source: { kind: "netIncome" }
+			}]
 		},
-		operating: flows.Operating,
-		investing: flows.Investing,
-		financing: flows.Financing,
-		netCashFlow
+		investing: {
+			totals: { ...zeros },
+			lines: []
+		},
+		financing: {
+			totals: { ...zeros },
+			lines: []
+		},
+		fxEffect: { ...zeros },
+		netCashFlow: { ...zeros },
+		cashReconciliation: recon
+	};
+}
+//#endregion
+//#region src/reports/daybook.ts
+const DEFAULT_LIMIT = 5e3;
+const MAX_LIMIT = 5e4;
+async function generateDaybook(opts, params) {
+	const { JournalEntryModel, orgField } = opts;
+	const { startDate, endDate, state = "posted", accountId, journalType, partnerId, partnerField = "partnerId" } = params;
+	requireOrgScope(orgField, params.organizationId);
+	const limit = Math.min(params.limit ?? DEFAULT_LIMIT, MAX_LIMIT);
+	const baseMatch = { date: {
+		$gte: startDate,
+		$lte: endDate
+	} };
+	if (state !== "all") baseMatch.state = state;
+	if (orgField && params.organizationId) baseMatch[orgField] = params.organizationId;
+	if (journalType) baseMatch.journalType = journalType;
+	const itemMatch = {};
+	if (accountId) itemMatch["journalItems.account"] = accountId;
+	if (partnerId !== void 0 && partnerId !== null) itemMatch[`journalItems.${partnerField}`] = partnerId;
+	const pipeline = [
+		{ $match: baseMatch },
+		{ $addFields: { journalItems: { $map: {
+			input: { $range: [0, { $size: "$journalItems" }] },
+			as: "idx",
+			in: { $mergeObjects: [{ $arrayElemAt: ["$journalItems", "$$idx"] }, { _itemIndex: "$$idx" }] }
+		} } } },
+		{ $unwind: "$journalItems" },
+		...Object.keys(itemMatch).length > 0 ? [{ $match: itemMatch }] : [],
+		{ $project: {
+			_id: 0,
+			entryId: "$_id",
+			itemIndex: "$journalItems._itemIndex",
+			date: { $ifNull: ["$journalItems.date", "$date"] },
+			referenceNumber: "$referenceNumber",
+			journalType: "$journalType",
+			entryLabel: "$label",
+			itemLabel: "$journalItems.label",
+			state: "$state",
+			accountId: "$journalItems.account",
+			debit: { $ifNull: ["$journalItems.debit", 0] },
+			credit: { $ifNull: ["$journalItems.credit", 0] },
+			partnerId: `$journalItems.${partnerField}`,
+			matchingNumber: "$journalItems.matchingNumber"
+		} },
+		{ $sort: {
+			date: 1,
+			entryId: 1,
+			itemIndex: 1
+		} },
+		{ $limit: limit + 1 }
+	];
+	const rows = await JournalEntryModel.aggregate(pipeline);
+	const truncated = rows.length > limit;
+	const lines = truncated ? rows.slice(0, limit) : rows;
+	let totalDebit = 0;
+	let totalCredit = 0;
+	for (const r of lines) {
+		totalDebit += r.debit ?? 0;
+		totalCredit += r.credit ?? 0;
+	}
+	return {
+		metadata: {
+			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
+			period: {
+				startDate: startDate.toISOString().split("T")[0],
+				endDate: endDate.toISOString().split("T")[0]
+			},
+			state,
+			filters: {
+				...accountId ? { accountId } : {},
+				...journalType ? { journalType } : {},
+				...partnerId !== void 0 && partnerId !== null ? { partnerId } : {}
+			},
+			truncated,
+			rowCount: lines.length
+		},
+		lines,
+		totalDebit,
+		totalCredit,
+		netDelta: totalDebit - totalCredit
 	};
 }
 //#endregion
@@ -993,6 +1602,7 @@ async function generateIncomeStatement(opts, params) {
 	requireOrgScope(orgField, params.organizationId);
 	const { startDate, endDate } = getDateRange(params.dateOption, params.dateValue);
 	const itemFilters = buildItemFilters(params.filters);
+	const periods = buildPeriodColumns(startDate, endDate, params.comparative ?? null);
 	const q = { active: true };
 	if (orgField && params.organizationId) q[orgField] = params.organizationId;
 	const allAccounts = await AccountModel.find(q).lean();
@@ -1000,30 +1610,9 @@ async function generateIncomeStatement(opts, params) {
 		const at = country.getAccountType(a.accountTypeCode);
 		return at && !at.isGroup && !at.isTotal && at.category.startsWith("Income Statement");
 	}).map((a) => a._id);
-	const baseMatch = {
-		state: "posted",
-		date: {
-			$gte: startDate,
-			$lte: endDate
-		}
-	};
+	const baseMatch = { state: "posted" };
 	if (orgField && params.organizationId) baseMatch[orgField] = params.organizationId;
-	const results = await JournalEntryModel.aggregate([
-		{ $match: baseMatch },
-		{ $unwind: "$journalItems" },
-		{ $match: {
-			"journalItems.account": { $in: isIds },
-			...itemFilters
-		} },
-		{ $group: {
-			_id: "$journalItems.account",
-			d: { $sum: "$journalItems.debit" },
-			c: { $sum: "$journalItems.credit" }
-		} }
-	]);
 	const accountMap = new Map(allAccounts.map((a) => [String(a._id), a]));
-	const revenueGroups = {};
-	const expenseGroups = {};
 	const resolveGroupName = (at) => {
 		const visited = /* @__PURE__ */ new Set();
 		let current = at.parentCode ? country.getAccountType(at.parentCode) : void 0;
@@ -1034,56 +1623,157 @@ async function generateIncomeStatement(opts, params) {
 		}
 		return at.name;
 	};
-	for (const r of results) {
-		const acc = accountMap.get(String(r._id));
-		if (!acc) continue;
-		const at = country.getAccountType(acc.accountTypeCode);
-		if (!at) continue;
-		const mainType = extractMainType(at.category);
-		const netAmount = mainType === "Income" ? r.c - r.d : r.d - r.c;
-		if (netAmount === 0) continue;
-		const groupName = resolveGroupName(at);
-		const groups = mainType === "Income" ? revenueGroups : expenseGroups;
-		if (!(groupName in groups)) groups[groupName] = {
-			name: groupName,
-			total: 0,
-			accounts: []
-		};
-		groups[groupName].accounts.push({
-			id: acc._id,
-			name: acc.name ?? at.name,
-			code: acc.accountNumber ?? at.code,
-			balance: netAmount
-		});
-		groups[groupName].total += netAmount;
+	const cogsCode = country.cogsGroupCode;
+	const isCogs = (name) => cogsCode ? name === cogsCode : name === "Cost of Sales" || name === "Cost of Goods Sold";
+	const periodResults = /* @__PURE__ */ new Map();
+	for (const period of periods) {
+		const results = await JournalEntryModel.aggregate([
+			{ $match: {
+				...baseMatch,
+				date: {
+					$gte: period.start,
+					$lte: period.end
+				}
+			} },
+			{ $unwind: "$journalItems" },
+			{ $match: {
+				"journalItems.account": { $in: isIds },
+				...itemFilters
+			} },
+			{ $group: {
+				_id: "$journalItems.account",
+				d: { $sum: "$journalItems.debit" },
+				c: { $sum: "$journalItems.credit" }
+			} }
+		]);
+		periodResults.set(period.column.key, results);
 	}
-	const sortGroups = (groups) => {
-		const sorted = Object.values(groups);
-		for (const g of sorted) g.accounts.sort((a, b) => (a.code ?? "").localeCompare(b.code ?? "", void 0, { numeric: true }));
-		sorted.sort((a, b) => {
-			const codeA = a.accounts[0]?.code ?? "";
-			const codeB = b.accounts[0]?.code ?? "";
-			return codeA.localeCompare(codeB, void 0, { numeric: true });
-		});
-		return sorted;
+	const revenueTotals = {};
+	const expenseTotals = {};
+	const costOfSalesByPeriod = {};
+	const grossProfitByPeriod = {};
+	const operatingIncomeByPeriod = {};
+	const netIncomeByPeriod = {};
+	const revenueLines = /* @__PURE__ */ new Map();
+	const expenseLines = /* @__PURE__ */ new Map();
+	for (const period of periods) {
+		const revenuePeriodGroups = {};
+		const expensePeriodGroups = {};
+		for (const r of periodResults.get(period.column.key) ?? []) {
+			const acc = accountMap.get(String(r._id));
+			if (!acc) continue;
+			const at = country.getAccountType(acc.accountTypeCode);
+			if (!at) continue;
+			const mainType = extractMainType(at.category);
+			const netAmount = mainType === "Income" ? r.c - r.d : r.d - r.c;
+			if (netAmount === 0) continue;
+			const groupName = resolveGroupName(at);
+			const targetGroups = mainType === "Income" ? revenuePeriodGroups : expensePeriodGroups;
+			if (!(groupName in targetGroups)) targetGroups[groupName] = {
+				name: groupName,
+				total: 0,
+				accounts: []
+			};
+			targetGroups[groupName].accounts.push({
+				id: acc._id,
+				name: acc.name ?? at.name,
+				code: acc.accountNumber ?? at.code,
+				balance: netAmount
+			});
+			targetGroups[groupName].total += netAmount;
+			const lineMap = mainType === "Income" ? revenueLines : expenseLines;
+			const key = String(acc._id);
+			const line = lineMap.get(key) ?? {
+				label: acc.name ?? at.name,
+				code: acc.accountNumber ?? at.code,
+				group: groupName,
+				amounts: Object.fromEntries(periods.map((p) => [p.column.key, 0]))
+			};
+			line.amounts[period.column.key] = netAmount;
+			lineMap.set(key, line);
+		}
+		const periodRevenue = Object.values(revenuePeriodGroups).reduce((s, g) => s + g.total, 0);
+		const periodExpenses = Object.values(expensePeriodGroups).reduce((s, g) => s + g.total, 0);
+		const periodCostOfSales = Object.values(expensePeriodGroups).filter((g) => isCogs(g.name)).reduce((s, g) => s + g.total, 0);
+		const periodGrossProfit = periodRevenue - periodCostOfSales;
+		const periodOperatingExpenses = Object.values(expensePeriodGroups).filter((g) => !isCogs(g.name)).reduce((s, g) => s + g.total, 0);
+		revenueTotals[period.column.key] = periodRevenue;
+		expenseTotals[period.column.key] = periodExpenses;
+		costOfSalesByPeriod[period.column.key] = periodCostOfSales;
+		grossProfitByPeriod[period.column.key] = periodGrossProfit;
+		operatingIncomeByPeriod[period.column.key] = periodGrossProfit - periodOperatingExpenses;
+		netIncomeByPeriod[period.column.key] = periodRevenue - periodExpenses;
+	}
+	const sortLines = (lines) => lines.sort((a, b) => a.code.localeCompare(b.code, void 0, { numeric: true }));
+	const revenueSection = {
+		totals: revenueTotals,
+		lines: sortLines([...revenueLines.entries()].map(([accountId, line]) => ({
+			label: line.label,
+			code: line.code,
+			amounts: line.amounts,
+			source: {
+				kind: "account",
+				accountId,
+				group: line.group,
+				statementType: "revenue"
+			}
+		})))
 	};
-	const labels = country.reportLabels ?? {};
-	const revenue = {
-		name: labels.revenue ?? "Revenue",
-		total: Object.values(revenueGroups).reduce((s, g) => s + g.total, 0),
-		groups: sortGroups(revenueGroups)
+	const expensesSection = {
+		totals: expenseTotals,
+		lines: sortLines([...expenseLines.entries()].map(([accountId, line]) => ({
+			label: line.label,
+			code: line.code,
+			amounts: line.amounts,
+			source: {
+				kind: "account",
+				accountId,
+				group: line.group,
+				statementType: "expense"
+			}
+		})))
 	};
-	const expenses = {
-		name: labels.expenses ?? "Expenses",
-		total: Object.values(expenseGroups).reduce((s, g) => s + g.total, 0),
-		groups: sortGroups(expenseGroups)
+	const summarySection = {
+		totals: netIncomeByPeriod,
+		lines: [
+			{
+				label: "Cost of Sales",
+				code: "",
+				amounts: costOfSalesByPeriod,
+				source: {
+					kind: "aggregate",
+					name: "costOfSales"
+				}
+			},
+			{
+				label: "Gross Profit",
+				code: "",
+				amounts: grossProfitByPeriod,
+				source: {
+					kind: "aggregate",
+					name: "grossProfit"
+				}
+			},
+			{
+				label: "Operating Income",
+				code: "",
+				amounts: operatingIncomeByPeriod,
+				source: {
+					kind: "aggregate",
+					name: "operatingIncome"
+				}
+			},
+			{
+				label: "Net Income",
+				code: "",
+				amounts: netIncomeByPeriod,
+				source: {
+					kind: "aggregate",
+					name: "netIncome"
+				}
+			}
+		]
 	};
-	const cogsCode = country.cogsGroupCode;
-	const isCogs = (name) => cogsCode ? name === cogsCode : name === "Cost of Sales" || name === "Cost of Goods Sold";
-	const costOfSales = expenses.groups.find((g) => isCogs(g.name))?.total ?? 0;
-	const grossProfit = revenue.total - costOfSales;
-	const operatingIncome = grossProfit - expenses.groups.filter((g) => !isCogs(g.name)).reduce((s, g) => s + g.total, 0);
-	const netIncome = revenue.total - expenses.total;
 	const periodDisplay = params.dateOption === "year" ? `For the year ended ${endDate.toLocaleDateString("en-US", {
 		year: "numeric",
 		month: "long",
@@ -1096,20 +1786,28 @@ async function generateIncomeStatement(opts, params) {
 		month: "short",
 		day: "numeric"
 	})}`;
+	const labels = country.reportLabels ?? {};
 	return {
 		metadata: {
 			businessName: params.businessName,
 			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
-			periodStart: startDate.toISOString().split("T")[0],
-			periodEnd: endDate.toISOString().split("T")[0],
-			displayPeriod: periodDisplay
+			periodStart: isoDate(startDate),
+			periodEnd: isoDate(endDate),
+			displayPeriod: periodDisplay,
+			comparative: params.comparative ?? null,
+			labels: {
+				revenue: labels.revenue,
+				expenses: labels.expenses
+			}
 		},
-		revenue,
-		costOfSales,
-		grossProfit,
-		expenses,
-		operatingIncome,
-		netIncome
+		periods: periods.map((p) => p.column),
+		revenueSection,
+		expensesSection,
+		summarySection,
+		costOfSalesByPeriod,
+		grossProfitByPeriod,
+		operatingIncomeByPeriod,
+		netIncomeByPeriod
 	};
 }
 //#endregion
@@ -1316,7 +2014,7 @@ async function generateTrialBalance(opts, params) {
 	const { AccountModel, JournalEntryModel, country, orgField, fiscalYearStartMonth = 1 } = opts;
 	requireOrgScope(orgField, params.organizationId);
 	const { startDate, endDate } = getDateRange(params.dateOption, params.dateValue);
-	const fiscalYearStart = getFiscalYearStart(startDate, fiscalYearStartMonth);
+	const periods = buildPeriodColumns(startDate, endDate, params.comparative ?? null);
 	const itemFilters = buildItemFilters(params.filters);
 	const accountQuery = { active: true };
 	if (orgField && params.organizationId) accountQuery[orgField] = params.organizationId;
@@ -1332,6 +2030,7 @@ async function generateTrialBalance(opts, params) {
 	const baseMatch = { state: "posted" };
 	if (orgField && params.organizationId) baseMatch[orgField] = params.organizationId;
 	const accountFilter = params.accountId ? { "journalItems.account": params.accountId } : {};
+	const accountLookup = new Map(allAccounts.map((a) => [String(a._id), a]));
 	const buildPipeline = (ids, dateFrom, dateTo) => [
 		{ $match: {
 			...baseMatch,
@@ -1352,58 +2051,95 @@ async function generateTrialBalance(opts, params) {
 			c: { $sum: "$journalItems.credit" }
 		} }
 	];
-	const [bsInitial, isInitial, current] = await Promise.all([
-		bsIds.length ? JournalEntryModel.aggregate(buildPipeline(bsIds, /* @__PURE__ */ new Date(0), startDate)) : [],
-		isIds.length ? JournalEntryModel.aggregate(buildPipeline(isIds, fiscalYearStart, startDate)) : [],
-		JournalEntryModel.aggregate(buildPipeline([...bsIds, ...isIds], startDate, new Date(endDate.getTime() + 1)))
-	]);
-	const map = /* @__PURE__ */ new Map();
-	for (const r of [...bsInitial, ...isInitial]) {
-		const key = String(r._id);
-		map.set(key, {
-			iD: r.d,
-			iC: r.c,
-			cD: 0,
-			cC: 0
-		});
-	}
-	for (const r of current) {
-		const key = String(r._id);
-		const existing = map.get(key) ?? {
-			iD: 0,
-			iC: 0,
-			cD: 0,
-			cC: 0
-		};
-		existing.cD = r.d;
-		existing.cC = r.c;
-		map.set(key, existing);
-	}
-	const accountLookup = new Map(allAccounts.map((a) => [String(a._id), a]));
-	const rows = [];
-	for (const [id, bal] of map) {
-		const acc = accountLookup.get(id);
-		const net = bal.iD + bal.cD - (bal.iC + bal.cC);
-		rows.push({
-			account: acc ?? id,
-			initial: {
-				debit: bal.iD,
-				credit: bal.iC
-			},
-			current: {
-				debit: bal.cD,
-				credit: bal.cC
-			},
-			ending: net >= 0 ? {
-				debit: net,
-				credit: 0
-			} : {
-				debit: 0,
-				credit: Math.abs(net)
-			}
-		});
+	const sortRows = (rows) => rows.sort((a, b) => {
+		const codeA = a.account?.accountNumber ?? a.account?.accountTypeCode ?? "";
+		const codeB = b.account?.accountNumber ?? b.account?.accountTypeCode ?? "";
+		return codeA.localeCompare(codeB, void 0, { numeric: true });
+	});
+	const computeRowsForRange = async (rangeStart, rangeEnd) => {
+		const fiscalYearStart = getFiscalYearStart(rangeStart, fiscalYearStartMonth);
+		const [bsInitial, isInitial, current] = await Promise.all([
+			bsIds.length ? JournalEntryModel.aggregate(buildPipeline(bsIds, /* @__PURE__ */ new Date(0), rangeStart)) : [],
+			isIds.length ? JournalEntryModel.aggregate(buildPipeline(isIds, fiscalYearStart, rangeStart)) : [],
+			JournalEntryModel.aggregate(buildPipeline([...bsIds, ...isIds], rangeStart, new Date(rangeEnd.getTime() + 1)))
+		]);
+		const map = /* @__PURE__ */ new Map();
+		for (const r of [...bsInitial, ...isInitial]) {
+			const key = String(r._id);
+			map.set(key, {
+				iD: r.d,
+				iC: r.c,
+				cD: 0,
+				cC: 0
+			});
+		}
+		for (const r of current) {
+			const key = String(r._id);
+			const existing = map.get(key) ?? {
+				iD: 0,
+				iC: 0,
+				cD: 0,
+				cC: 0
+			};
+			existing.cD = r.d;
+			existing.cC = r.c;
+			map.set(key, existing);
+		}
+		const rows = [];
+		for (const [id, bal] of map) {
+			const acc = accountLookup.get(id);
+			const net = bal.iD + bal.cD - (bal.iC + bal.cC);
+			rows.push({
+				account: acc ?? id,
+				initial: {
+					debit: bal.iD,
+					credit: bal.iC
+				},
+				current: {
+					debit: bal.cD,
+					credit: bal.cC
+				},
+				ending: net >= 0 ? {
+					debit: net,
+					credit: 0
+				} : {
+					debit: 0,
+					credit: Math.abs(net)
+				}
+			});
+		}
+		return sortRows(rows);
+	};
+	const columnarRowsByAccount = /* @__PURE__ */ new Map();
+	for (const period of periods) {
+		const periodRows = await computeRowsForRange(period.start, period.end);
+		for (const row of periodRows) {
+			const id = String(row.account?._id ?? row.account);
+			const columnar = columnarRowsByAccount.get(id) ?? {
+				account: row.account,
+				initial: {
+					debit: Object.fromEntries(periods.map((p) => [p.column.key, 0])),
+					credit: Object.fromEntries(periods.map((p) => [p.column.key, 0]))
+				},
+				current: {
+					debit: Object.fromEntries(periods.map((p) => [p.column.key, 0])),
+					credit: Object.fromEntries(periods.map((p) => [p.column.key, 0]))
+				},
+				ending: {
+					debit: Object.fromEntries(periods.map((p) => [p.column.key, 0])),
+					credit: Object.fromEntries(periods.map((p) => [p.column.key, 0]))
+				}
+			};
+			columnar.initial.debit[period.column.key] = row.initial.debit;
+			columnar.initial.credit[period.column.key] = row.initial.credit;
+			columnar.current.debit[period.column.key] = row.current.debit;
+			columnar.current.credit[period.column.key] = row.current.credit;
+			columnar.ending.debit[period.column.key] = row.ending.debit;
+			columnar.ending.credit[period.column.key] = row.ending.credit;
+			columnarRowsByAccount.set(id, columnar);
+		}
 	}
-	rows.sort((a, b) => {
+	const columnarRows = [...columnarRowsByAccount.values()].sort((a, b) => {
 		const codeA = a.account?.accountNumber ?? a.account?.accountTypeCode ?? "";
 		const codeB = b.account?.accountNumber ?? b.account?.accountTypeCode ?? "";
 		return codeA.localeCompare(codeB, void 0, { numeric: true });
@@ -1424,15 +2160,17 @@ async function generateTrialBalance(opts, params) {
 		metadata: {
 			businessName: params.businessName,
 			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
-			periodStart: startDate.toISOString().split("T")[0],
-			periodEnd: endDate.toISOString().split("T")[0],
-			displayPeriod: periodDisplay
+			periodStart: isoDate(startDate),
+			periodEnd: isoDate(endDate),
+			displayPeriod: periodDisplay,
+			comparative: params.comparative ?? null
 		},
-		rows,
 		period: {
 			startDate,
 			endDate
-		}
+		},
+		periods: periods.map((p) => p.column),
+		columnarRows
 	};
 }
 //#endregion
@@ -1598,12 +2336,12 @@ async function closeFiscalPeriod(opts, params) {
 			closingEntryId = closingEntry._id;
 		}
 		const closedAt = /* @__PURE__ */ new Date();
-		await FiscalPeriodModel.findOneAndUpdate(periodQuery, {
+		await FiscalPeriodModel.findOneAndUpdate(periodQuery, { $set: {
 			closed: true,
 			closedAt,
 			closedBy: closedBy ?? null,
 			closingEntryId
-		}, queryOpts);
+		} }, queryOpts);
 		const result = {
 			periodId,
 			netIncome,
@@ -1640,14 +2378,14 @@ async function reopenFiscalPeriod(opts, params) {
 		const closingEntryId = period.closingEntryId ?? null;
 		if (closingEntryId) await JournalEntryModel.findByIdAndDelete(closingEntryId, queryOpts);
 		const reopenedAt = /* @__PURE__ */ new Date();
-		await FiscalPeriodModel.findOneAndUpdate(periodQuery, {
+		await FiscalPeriodModel.findOneAndUpdate(periodQuery, { $set: {
 			closed: false,
 			closedAt: null,
 			closedBy: null,
 			closingEntryId: null,
 			reopenedAt,
 			reopenedBy: reopenedBy ?? null
-		}, queryOpts);
+		} }, queryOpts);
 		const result = {
 			periodId,
 			deletedEntryId: closingEntryId,
@@ -1797,4 +2535,4 @@ async function generatePartnerLedger(opts, params) {
 	};
 }
 //#endregion
-export { isVirtualTaxAccount as C, requireOrgScope as E, computeEndingBalance as S, generateAgedBalance as T, buildItemFilters as _, finalizeSession as a, buildAccountTypeMap as b, generateRevaluation as c, generateIncomeStatement as d, generateGeneralLedger as f, generateBalanceSheet as g, generateBudgetVsActual as h, acquireSession as i, buildRevaluationEntry as l, generateCashFlow as m, closeFiscalPeriod as n, defaultLogger as o, generateDimensionBreakdown as p, reopenFiscalPeriod as r, generateTrialBalance as s, generatePartnerLedger as t, computeRevaluation as u, getDateRange as v, DEFAULT_BUCKETS as w, calculateTotal as x, getFiscalYearStart as y };
+export { computeEndingBalance as C, requireOrgScope as D, generateAgedBalance as E, calculateTotal as S, DEFAULT_BUCKETS as T, generateBalanceSheet as _, finalizeSession as a, getFiscalYearStart as b, generateRevaluation as c, generateIncomeStatement as d, generateGeneralLedger as f, generateBudgetVsActual as g, generateCashFlow as h, acquireSession as i, buildRevaluationEntry as l, generateDaybook as m, closeFiscalPeriod as n, defaultLogger as o, generateDimensionBreakdown as p, reopenFiscalPeriod as r, generateTrialBalance as s, generatePartnerLedger as t, computeRevaluation as u, buildItemFilters as v, isVirtualTaxAccount as w, buildAccountTypeMap as x, getDateRange as y };