@classytic/ledger 0.10.3 → 0.11.0

package/dist/bridges/index.d.mts

@@ -1,2 +1,2 @@
-import { a as EntryReversedNotification, c as PeriodLockedNotification, i as SourceRef, l as ReconciliationMismatchNotification, n as SourceBridge, o as NotificationBridge, r as SourceBridgeContext, s as NotificationBridgeContext, t as LedgerBridges, u as ExchangeRateBridge } from "../index-Bl0gP9lD.mjs";
+import { a as EntryReversedNotification, c as PeriodLockedNotification, i as SourceRef, l as ReconciliationMismatchNotification, n as SourceBridge, o as NotificationBridge, r as SourceBridgeContext, s as NotificationBridgeContext, t as LedgerBridges, u as ExchangeRateBridge } from "../index-DygMrab0.mjs";
 export { EntryReversedNotification, ExchangeRateBridge, LedgerBridges, NotificationBridge, NotificationBridgeContext, PeriodLockedNotification, ReconciliationMismatchNotification, SourceBridge, SourceBridgeContext, SourceRef };

package/dist/constants/index.d.mts

@@ -1,2 +1,2 @@
-import { S as isValidCategory, _ as getCategoryMainType, a as getJournalTypeCodes, b as isBalanceSheet, c as CURRENCIES, d as isValidCurrency, f as CATEGORIES, g as extractStatementType, h as extractMainType, i as getJournalType, l as getCurrency, m as categoryKey, n as JOURNAL_TYPES, o as isValidJournalType, p as CATEGORY_KEYS, r as getCustomJournalTypes, s as registerJournalType, t as JOURNAL_CODES, u as getMinorUnit, v as getCategoryStatementType, x as isIncomeStatement, y as getNormalBalance } from "../journals-DUpWwFt1.mjs";
+import { S as isValidCategory, _ as getCategoryMainType, a as getJournalTypeCodes, b as isBalanceSheet, c as CURRENCIES, d as isValidCurrency, f as CATEGORIES, g as extractStatementType, h as extractMainType, i as getJournalType, l as getCurrency, m as categoryKey, n as JOURNAL_TYPES, o as isValidJournalType, p as CATEGORY_KEYS, r as getCustomJournalTypes, s as registerJournalType, t as JOURNAL_CODES, u as getMinorUnit, v as getCategoryStatementType, x as isIncomeStatement, y as getNormalBalance } from "../journals-CTrAuzdk.mjs";
 export { CATEGORIES, CATEGORY_KEYS, CURRENCIES, JOURNAL_CODES, JOURNAL_TYPES, categoryKey, extractMainType, extractStatementType, getCategoryMainType, getCategoryStatementType, getCurrency, getCustomJournalTypes, getJournalType, getJournalTypeCodes, getMinorUnit, getNormalBalance, isBalanceSheet, isIncomeStatement, isValidCategory, isValidCurrency, isValidJournalType, registerJournalType };

package/dist/constants/index.mjs

@@ -1,3 +1,3 @@
-import { a as JOURNAL_CODES, c as getCustomJournalTypes, d as isValidJournalType, f as registerJournalType, i as isValidCurrency, l as getJournalType, n as getCurrency, o as JOURNAL_TYPES, r as getMinorUnit, t as CURRENCIES, u as getJournalTypeCodes } from "../currencies-Jo5oaM_4.mjs";
-import { a as extractStatementType, c as getNormalBalance, d as isValidCategory, i as extractMainType, l as isBalanceSheet, n as CATEGORY_KEYS, o as getCategoryMainType, r as categoryKey, s as getCategoryStatementType, t as CATEGORIES, u as isIncomeStatement } from "../categories-FJlrvzcl.mjs";
+import { a as JOURNAL_CODES, c as getCustomJournalTypes, d as isValidJournalType, f as registerJournalType, i as isValidCurrency, l as getJournalType, n as getCurrency, o as JOURNAL_TYPES, r as getMinorUnit, t as CURRENCIES, u as getJournalTypeCodes } from "../currencies-OuPHPyS2.mjs";
+import { a as extractStatementType, c as getNormalBalance, d as isValidCategory, i as extractMainType, l as isBalanceSheet, n as CATEGORY_KEYS, o as getCategoryMainType, r as categoryKey, s as getCategoryStatementType, t as CATEGORIES, u as isIncomeStatement } from "../categories-CclX7Q94.mjs";
 export { CATEGORIES, CATEGORY_KEYS, CURRENCIES, JOURNAL_CODES, JOURNAL_TYPES, categoryKey, extractMainType, extractStatementType, getCategoryMainType, getCategoryStatementType, getCurrency, getCustomJournalTypes, getJournalType, getJournalTypeCodes, getMinorUnit, getNormalBalance, isBalanceSheet, isIncomeStatement, isValidCategory, isValidCurrency, isValidJournalType, registerJournalType };

package/dist/{core-DwjkrRkJ.d.mts → core-B7uVjqGS.d.mts}

@@ -26,6 +26,19 @@ interface Category {
 type NormalBalance = 'debit' | 'credit';
 /** Cash flow classification */
 type CashFlowCategory = 'Operating' | 'Investing' | 'Financing';
+/**
+ * Non-cash adjustment tag — flags an Income-Statement account whose
+ * movement should be added back to Net Income in the Operating section
+ * of the Cash Flow Statement (Indirect Method, IAS 7 / ASC 230).
+ *
+ * Without this tag, an Income/Expense account is fully subsumed in Net
+ * Income; the CFS does not list it separately.
+ *
+ * Adopted from Odoo Enterprise's CF-IM tag taxonomy (PR #35522). Generic
+ * — country packs add new tags by string. The CFS algorithm groups all
+ * accounts sharing a tag onto a single labelled adjustment line.
+ */
+type NonCashAdjustmentTag = 'depreciation' | 'amortization' | 'impairment' | 'gain_on_disposal' | 'loss_on_disposal' | 'unrealized_fx' | 'stock_based_compensation' | (string & {});
 /** Roll-up operation for total accounts */
 interface TotalAccountOp {
   readonly account: string;
@@ -55,6 +68,18 @@ interface AccountType {
   readonly isGroup?: boolean;
   readonly totalAccountTypes?: readonly TotalAccountOp[];
   readonly cashFlowCategory?: CashFlowCategory | null;
+  /**
+   * Non-cash adjustment tag for Cash Flow Statement (Indirect Method).
+   * Set ONLY on Income-Statement accounts whose movement should be added
+   * back to Net Income in the Operating section. Tagging a Balance-Sheet
+   * account with this is a country-pack bug — the algorithm ignores it
+   * there because B/S movements already feed the working-capital path.
+   *
+   * Common values: 'depreciation', 'amortization', 'impairment',
+   * 'gain_on_disposal' (negative), 'loss_on_disposal' (positive). See
+   * NonCashAdjustmentTag type for the canonical set.
+   */
+  readonly nonCashAdjustmentTag?: NonCashAdjustmentTag | null;
   readonly taxMetadata?: TaxMetadata;
   readonly deprecated?: boolean;
   readonly replacedBy?: string;

package/dist/country/index.d.mts

@@ -1,2 +1,2 @@
-import { i as defineCountryPack, n as CountryPackInput, r as JournalTemplate, t as CountryPack } from "../index-08IpHhrU.mjs";
+import { i as defineCountryPack, n as CountryPackInput, r as JournalTemplate, t as CountryPack } from "../index-Dd7HknPP.mjs";
 export { CountryPack, CountryPackInput, JournalTemplate, defineCountryPack };

package/dist/events/index.d.mts

@@ -1,3 +1,3 @@
-import { $ as ReconciliationUnmatchedPayload, A as LedgerEventDefinition, B as InProcessLedgerBusOptions, C as EntryPostedPayloadSchema, D as EntryUnpostedPayloadSchema, E as EntryUnposted, F as ReconciliationUnmatched, G as EntryArchivedPayload, H as createEvent, I as ReconciliationUnmatchedPayloadSchema, J as EntryPostedPayload, K as EntryCreatedPayload, L as ledgerEventDefinitions, M as LedgerEventSchema, N as ReconciliationMatched, O as JournalSeeded, P as ReconciliationMatchedPayloadSchema, Q as ReconciliationMatchedPayload, R as EventLogger, S as EntryPosted, T as EntryReversedPayloadSchema, U as AccountBulkCreatedPayload, V as EventContext, W as AccountSeededPayload, X as EntryUnpostedPayload, Y as EntryReversedPayload, Z as JournalSeededPayload, _ as EntryArchivedPayloadSchema, a as OutboxFailOptions, b as EntryDuplicated, c as OutboxFailurePolicy, d as OutboxWriteOptions, et as LEDGER_EVENTS, f as AccountBulkCreated, g as EntryArchived, h as AccountSeededPayloadSchema, i as OutboxErrorInfo, j as LedgerEventPayloadOf, k as JournalSeededPayloadSchema, l as OutboxOwnershipError, m as AccountSeeded, n as OutboxAcknowledgeOptions, o as OutboxFailureContext, p as AccountBulkCreatedPayloadSchema, q as EntryDuplicatedPayload, r as OutboxClaimOptions, s as OutboxFailureDecision, t as InvalidOutboxEventError, tt as LedgerEventName, u as OutboxStore, v as EntryCreated, w as EntryReversed, x as EntryDuplicatedPayloadSchema, y as EntryCreatedPayloadSchema, z as InProcessLedgerBus } from "../outbox-store-BcCiHMPw.mjs";
+import { $ as ReconciliationUnmatchedPayload, A as LedgerEventDefinition, B as InProcessLedgerBusOptions, C as EntryPostedPayloadSchema, D as EntryUnpostedPayloadSchema, E as EntryUnposted, F as ReconciliationUnmatched, G as EntryArchivedPayload, H as createEvent, I as ReconciliationUnmatchedPayloadSchema, J as EntryPostedPayload, K as EntryCreatedPayload, L as ledgerEventDefinitions, M as LedgerEventSchema, N as ReconciliationMatched, O as JournalSeeded, P as ReconciliationMatchedPayloadSchema, Q as ReconciliationMatchedPayload, R as EventLogger, S as EntryPosted, T as EntryReversedPayloadSchema, U as AccountBulkCreatedPayload, V as EventContext, W as AccountSeededPayload, X as EntryUnpostedPayload, Y as EntryReversedPayload, Z as JournalSeededPayload, _ as EntryArchivedPayloadSchema, a as OutboxFailOptions, b as EntryDuplicated, c as OutboxFailurePolicy, d as OutboxWriteOptions, et as LEDGER_EVENTS, f as AccountBulkCreated, g as EntryArchived, h as AccountSeededPayloadSchema, i as OutboxErrorInfo, j as LedgerEventPayloadOf, k as JournalSeededPayloadSchema, l as OutboxOwnershipError, m as AccountSeeded, n as OutboxAcknowledgeOptions, o as OutboxFailureContext, p as AccountBulkCreatedPayloadSchema, q as EntryDuplicatedPayload, r as OutboxClaimOptions, s as OutboxFailureDecision, t as InvalidOutboxEventError, tt as LedgerEventName, u as OutboxStore, v as EntryCreated, w as EntryReversed, x as EntryDuplicatedPayloadSchema, y as EntryCreatedPayloadSchema, z as InProcessLedgerBus } from "../outbox-store-CPLeocPg.mjs";
 import { DomainEvent, EventHandler, EventTransport, PublishManyResult } from "@classytic/primitives/events";
 export { AccountBulkCreated, type AccountBulkCreatedPayload, type AccountBulkCreatedPayloadSchema, AccountSeeded, type AccountSeededPayload, type AccountSeededPayloadSchema, type DomainEvent, EntryArchived, type EntryArchivedPayload, type EntryArchivedPayloadSchema, EntryCreated, type EntryCreatedPayload, type EntryCreatedPayloadSchema, EntryDuplicated, type EntryDuplicatedPayload, type EntryDuplicatedPayloadSchema, EntryPosted, type EntryPostedPayload, type EntryPostedPayloadSchema, EntryReversed, type EntryReversedPayload, type EntryReversedPayloadSchema, EntryUnposted, type EntryUnpostedPayload, type EntryUnpostedPayloadSchema, type EventContext, type EventHandler, type EventLogger, type EventTransport, InProcessLedgerBus, type InProcessLedgerBusOptions, InvalidOutboxEventError, JournalSeeded, type JournalSeededPayload, type JournalSeededPayloadSchema, LEDGER_EVENTS, type LedgerEventDefinition, type LedgerEventName, type LedgerEventPayloadOf, type LedgerEventSchema, type OutboxAcknowledgeOptions, type OutboxClaimOptions, type OutboxErrorInfo, type OutboxFailOptions, type OutboxFailureContext, type OutboxFailureDecision, type OutboxFailurePolicy, OutboxOwnershipError, type OutboxStore, type OutboxWriteOptions, type PublishManyResult, ReconciliationMatched, type ReconciliationMatchedPayload, type ReconciliationMatchedPayloadSchema, ReconciliationUnmatched, type ReconciliationUnmatchedPayload, type ReconciliationUnmatchedPayloadSchema, createEvent, ledgerEventDefinitions };

package/dist/exports/index.d.mts

@@ -1,2 +1,2 @@
-import { _ as PopulatedJournalEntry, a as exportToCsv, c as getHeaders, d as serializeCsv, f as CsvOptions, g as PopulatedAccount, h as FlatJournalRow, i as quickbooksFieldMap, l as buildCsv, m as ExportFieldMap, n as flattenJournalEntry, o as extractAllRows, p as ExportField, r as universalFieldMap, s as extractRow, t as flattenJournalEntries, u as escapeCell, v as PopulatedJournalItem } from "../index-J-XIbXH-.mjs";
+import { _ as PopulatedJournalEntry, a as exportToCsv, c as getHeaders, d as serializeCsv, f as CsvOptions, g as PopulatedAccount, h as FlatJournalRow, i as quickbooksFieldMap, l as buildCsv, m as ExportFieldMap, n as flattenJournalEntry, o as extractAllRows, p as ExportField, r as universalFieldMap, s as extractRow, t as flattenJournalEntries, u as escapeCell, v as PopulatedJournalItem } from "../index-pRW5cZhF.mjs";
 export { CsvOptions, ExportField, ExportFieldMap, FlatJournalRow, PopulatedAccount, PopulatedJournalEntry, PopulatedJournalItem, buildCsv, escapeCell, exportToCsv, extractAllRows, extractRow, flattenJournalEntries, flattenJournalEntry, getHeaders, quickbooksFieldMap, serializeCsv, universalFieldMap };

package/dist/exports/index.mjs

@@ -1,2 +1,2 @@
-import { a as exportToCsv, c as getHeaders, d as serializeCsv, i as quickbooksFieldMap, l as buildCsv, n as flattenJournalEntry, o as extractAllRows, r as universalFieldMap, s as extractRow, t as flattenJournalEntries, u as escapeCell } from "../exports-C30yRapf.mjs";
+import { a as exportToCsv, c as getHeaders, d as serializeCsv, i as quickbooksFieldMap, l as buildCsv, n as flattenJournalEntry, o as extractAllRows, r as universalFieldMap, s as extractRow, t as flattenJournalEntries, u as escapeCell } from "../exports-B3whucXe.mjs";
 export { buildCsv, escapeCell, exportToCsv, extractAllRows, extractRow, flattenJournalEntries, flattenJournalEntry, getHeaders, quickbooksFieldMap, serializeCsv, universalFieldMap };

package/dist/{fx-realization.plugin-Dzqzi3u0.mjs → fx-realization.plugin-DY3pPxIi.mjs}

@@ -1,4 +1,41 @@
 import { a as IdempotencyConflictError, i as Errors, t as AccountingError } from "./errors-vXd932rB.mjs";
+//#region src/plugins/claim-context.ts
+/**
+* Synthesize a flat data view from a claim context, matching the shape
+* that `before:update` listeners expect (`{ state, ...patchFields }`).
+*
+* - Pulls `$set` from the operator-form patch and treats those as flat
+*   fields.
+* - Adds the target state from `transition.to` so update-shaped checks
+*   like `data.state === 'posted'` work unchanged.
+* - For state-noop transitions (`from === to`), `transition.to` is the
+*   current state — same value gets written, callers see it as a "stamp"
+*   on a posted entry.
+*/
+function flattenClaimData(ctx) {
+	const flat = { ...ctx.data?.$set ?? {} };
+	const stateField = ctx.transition?.field ?? "state";
+	const target = ctx.transition?.to;
+	if (target !== void 0 && flat[stateField] === void 0) flat[stateField] = target;
+	return flat;
+}
+/**
+* Detect the `reverseMark` claim shape — the state-noop CAS used to stamp
+* `reversed: true` on the original entry during `reverse()`.
+*
+* Lock plugins exempt this transition (the original entry's date can sit
+* inside a closed period; the new counter-entry on the reversal date is
+* subject to lock checks independently).
+*/
+function isReverseMarkClaim(ctx) {
+	const t = ctx.transition;
+	if (!t) return false;
+	if (t.from !== "posted" || t.to !== "posted") return false;
+	const reversedGuard = (t.where ?? {}).reversed;
+	if (!reversedGuard || reversedGuard.$ne !== true) return false;
+	return (ctx.data?.$set ?? {}).reversed === true;
+}
+//#endregion
 //#region src/plugins/double-entry.plugin.ts
 function doubleEntryPlugin(options = {}) {
 	const { onlyOnPost = true, JournalEntryModel, AccountModel, orgField } = options;
@@ -147,9 +184,31 @@ function doubleEntryPlugin(options = {}) {
 					}
 				}
 			};
+			const validateClaim = async (rawCtx) => {
+				const ctx = rawCtx;
+				if (isReverseMarkClaim(ctx)) return;
+				if (ctx.transition?.to !== "posted") return;
+				const flatData = flattenClaimData(ctx);
+				if (!JournalEntryModel) throw new Error("doubleEntryPlugin: JournalEntryModel is required to validate claim transitions to \"posted\". Pass JournalEntryModel in plugin options.");
+				if (!ctx.id) throw new Error("doubleEntryPlugin: claim context is missing \"id\". Cannot validate transition to \"posted\" without document ID.");
+				const persisted = await JournalEntryModel.findById(ctx.id).select("journalItems").session(ctx.session ?? null).lean();
+				if (!persisted) return;
+				const persistedItems = persisted.journalItems;
+				if (!persistedItems || persistedItems.length < 2) throw Errors.validation(`Cannot post entry: at least 2 journal items required, got ${persistedItems?.length ?? 0}.`);
+				validateItems(persistedItems, flatData);
+				if (ctx.data?.$set) {
+					ctx.data.$set.totalDebit = flatData.totalDebit;
+					ctx.data.$set.totalCredit = flatData.totalCredit;
+				}
+				if (AccountModel) await validateAccounts(persistedItems, {
+					...flatData,
+					...persisted
+				}, ctx);
+			};
 			repo.on("before:create", validate);
 			repo.on("before:createMany", validateMany);
 			repo.on("before:update", validateUpdate);
+			repo.on("before:claim", validateClaim);
 		}
 	};
 }
@@ -257,9 +316,19 @@ function createLockPlugin(options) {
 					}, false);
 				}
 			};
+			const runClaim = async (rawCtx) => {
+				const ctx = rawCtx;
+				if (isReverseMarkClaim(ctx)) return;
+				if (ctx.transition?.to !== "posted") return;
+				await run({
+					...ctx,
+					data: flattenClaimData(ctx)
+				}, true);
+			};
 			repo.on("before:create", (ctx) => run(ctx, false));
 			repo.on("before:createMany", runMany);
 			repo.on("before:update", (ctx) => run(ctx, true));
+			repo.on("before:claim", runClaim);
 		}
 	};
 }
@@ -463,4 +532,4 @@ function fxRealizationPlugin(options) {
 	};
 }
 //#endregion
-export { watermarkResolver as a, idempotencyPlugin as c, fiscalLockPlugin as i, doubleEntryPlugin as l, creditLimitPlugin as n, periodResolver as o, dailyLockPlugin as r, createLockPlugin as s, fxRealizationPlugin as t };
+export { watermarkResolver as a, idempotencyPlugin as c, fiscalLockPlugin as i, doubleEntryPlugin as l, creditLimitPlugin as n, periodResolver as o, dailyLockPlugin as r, createLockPlugin as s, fxRealizationPlugin as t, isReverseMarkClaim as u };

package/dist/{index-ClLwzNRF.d.mts → index-BFPFihTF.d.mts}

@@ -11,6 +11,14 @@ interface PostOptions {
 interface ReverseOptions extends PostOptions {
   /** Date for the reversal entry (defaults to now) */
   reversalDate?: Date;
+  /**
+   * Post the reversal immediately after creating it. Defaults to `false` —
+   * matches ERPNext (`make_reverse_journal_entry` returns Draft) and Odoo
+   * (`_reverse_moves` creates Draft unless `cancel=True`). Pass `true` for
+   * Odoo's `cancel=True` semantic — cancellation reversals that should
+   * skip the review step.
+   */
+  autoPost?: boolean;
 }
 interface SeedOptions {
   session?: ClientSession | null;

package/dist/{index-08IpHhrU.d.mts → index-Dd7HknPP.d.mts}

@@ -1,4 +1,4 @@
-import { t as AccountType } from "./core-DwjkrRkJ.mjs";
+import { t as AccountType } from "./core-B7uVjqGS.mjs";
 
 //#region src/country/index.d.ts
 /**

package/dist/index.d.mts

@@ -1,16 +1,16 @@
-import { a as EntryReversedNotification, c as PeriodLockedNotification, i as SourceRef, l as ReconciliationMismatchNotification, n as SourceBridge, o as NotificationBridge, r as SourceBridgeContext, s as NotificationBridgeContext, t as LedgerBridges, u as ExchangeRateBridge } from "./index-Bl0gP9lD.mjs";
-import { _ as TaxMetadata, a as Cents, c as DateRange, d as JournalType, f as MainType, g as TaxDetail, h as StatementType, i as CategoryKey, l as EntryState, m as ObjectId, n as CashFlowCategory, o as Currency, p as NormalBalance, s as DateOption, t as AccountType, u as JournalItem, v as TotalAccountOp } from "./core-DwjkrRkJ.mjs";
-import { S as isValidCategory, a as getJournalTypeCodes, b as isBalanceSheet, c as CURRENCIES, d as isValidCurrency, f as CATEGORIES, i as getJournalType, l as getCurrency, n as JOURNAL_TYPES, o as isValidJournalType, p as CATEGORY_KEYS, r as getCustomJournalTypes, s as registerJournalType, t as JOURNAL_CODES, u as getMinorUnit, x as isIncomeStatement, y as getNormalBalance } from "./journals-DUpWwFt1.mjs";
-import { i as defineCountryPack, n as CountryPackInput, r as JournalTemplate, t as CountryPack } from "./index-08IpHhrU.mjs";
-import { $ as ReconciliationUnmatchedPayload, A as LedgerEventDefinition, B as InProcessLedgerBusOptions, E as EntryUnposted, F as ReconciliationUnmatched, G as EntryArchivedPayload, H as createEvent, J as EntryPostedPayload, K as EntryCreatedPayload, L as ledgerEventDefinitions, M as LedgerEventSchema, N as ReconciliationMatched, O as JournalSeeded, Q as ReconciliationMatchedPayload, R as EventLogger, S as EntryPosted, U as AccountBulkCreatedPayload, V as EventContext, W as AccountSeededPayload, X as EntryUnpostedPayload, Y as EntryReversedPayload, Z as JournalSeededPayload, a as OutboxFailOptions, b as EntryDuplicated, c as OutboxFailurePolicy, d as OutboxWriteOptions, et as LEDGER_EVENTS, f as AccountBulkCreated, g as EntryArchived, i as OutboxErrorInfo, j as LedgerEventPayloadOf, l as OutboxOwnershipError, m as AccountSeeded, n as OutboxAcknowledgeOptions, o as OutboxFailureContext, q as EntryDuplicatedPayload, r as OutboxClaimOptions, s as OutboxFailureDecision, t as InvalidOutboxEventError, tt as LedgerEventName, u as OutboxStore, v as EntryCreated, w as EntryReversed, z as InProcessLedgerBus } from "./outbox-store-BcCiHMPw.mjs";
-import { _ as PopulatedJournalEntry, a as exportToCsv, h as FlatJournalRow, i as quickbooksFieldMap, m as ExportFieldMap, p as ExportField, r as universalFieldMap, t as flattenJournalEntries } from "./index-J-XIbXH-.mjs";
+import { a as EntryReversedNotification, c as PeriodLockedNotification, i as SourceRef, l as ReconciliationMismatchNotification, n as SourceBridge, o as NotificationBridge, r as SourceBridgeContext, s as NotificationBridgeContext, t as LedgerBridges, u as ExchangeRateBridge } from "./index-DygMrab0.mjs";
+import { _ as TaxMetadata, a as Cents, c as DateRange, d as JournalType, f as MainType, g as TaxDetail, h as StatementType, i as CategoryKey, l as EntryState, m as ObjectId, n as CashFlowCategory, o as Currency, p as NormalBalance, s as DateOption, t as AccountType, u as JournalItem, v as TotalAccountOp } from "./core-B7uVjqGS.mjs";
+import { S as isValidCategory, a as getJournalTypeCodes, b as isBalanceSheet, c as CURRENCIES, d as isValidCurrency, f as CATEGORIES, i as getJournalType, l as getCurrency, n as JOURNAL_TYPES, o as isValidJournalType, p as CATEGORY_KEYS, r as getCustomJournalTypes, s as registerJournalType, t as JOURNAL_CODES, u as getMinorUnit, x as isIncomeStatement, y as getNormalBalance } from "./journals-CTrAuzdk.mjs";
+import { i as defineCountryPack, n as CountryPackInput, r as JournalTemplate, t as CountryPack } from "./index-Dd7HknPP.mjs";
+import { $ as ReconciliationUnmatchedPayload, A as LedgerEventDefinition, B as InProcessLedgerBusOptions, E as EntryUnposted, F as ReconciliationUnmatched, G as EntryArchivedPayload, H as createEvent, J as EntryPostedPayload, K as EntryCreatedPayload, L as ledgerEventDefinitions, M as LedgerEventSchema, N as ReconciliationMatched, O as JournalSeeded, Q as ReconciliationMatchedPayload, R as EventLogger, S as EntryPosted, U as AccountBulkCreatedPayload, V as EventContext, W as AccountSeededPayload, X as EntryUnpostedPayload, Y as EntryReversedPayload, Z as JournalSeededPayload, a as OutboxFailOptions, b as EntryDuplicated, c as OutboxFailurePolicy, d as OutboxWriteOptions, et as LEDGER_EVENTS, f as AccountBulkCreated, g as EntryArchived, i as OutboxErrorInfo, j as LedgerEventPayloadOf, l as OutboxOwnershipError, m as AccountSeeded, n as OutboxAcknowledgeOptions, o as OutboxFailureContext, q as EntryDuplicatedPayload, r as OutboxClaimOptions, s as OutboxFailureDecision, t as InvalidOutboxEventError, tt as LedgerEventName, u as OutboxStore, v as EntryCreated, w as EntryReversed, z as InProcessLedgerBus } from "./outbox-store-CPLeocPg.mjs";
+import { _ as PopulatedJournalEntry, a as exportToCsv, h as FlatJournalRow, i as quickbooksFieldMap, m as ExportFieldMap, p as ExportField, r as universalFieldMap, t as flattenJournalEntries } from "./index-pRW5cZhF.mjs";
 import { Money, abs, add, allocate, equals, format, formatPlain, fromDecimal, isNegative, isPositive, isValid, isZero, max, min, multiply, negate, parseCents, percentage, round, splitTaxExclusive, splitTaxInclusive, subtract, toDecimal } from "./money.mjs";
-import { $ as AgedBalanceParams, A as generateDimensionBreakdown, B as BalanceSheetReport, D as DimensionBreakdownParams, E as DimensionBreakdownOptions, F as BudgetVsActualReport, G as IncomeStatementReport, H as CashFlowSection, I as BudgetVsActualRow, J as ReportCategory, K as LedgerEntry, L as generateBudgetVsActual, M as generateCashFlow, N as BudgetVsActualOptions, O as DimensionBreakdownReport, P as BudgetVsActualParams, Q as AgedBalanceOptions, T as reopenFiscalPeriod, U as GeneralLedgerAccount, V as CashFlowReport, W as GeneralLedgerReport, X as TrialBalanceReport, Y as ReportGroup, Z as TrialBalanceRow, a as RevaluationReport, at as Logger, b as generateGeneralLedger, c as RevaluationRate, d as computeRevaluation, et as AgedBalanceReport, f as PartnerLedgerLine, g as generatePartnerLedger, h as PartnerLedgerReport, i as RevaluationParams, it as generateAgedBalance, k as DimensionBreakdownRow, l as RevaluationResult, lt as DaybookParams, m as PartnerLedgerParams, n as generateTrialBalance, nt as AgedBucketConfig, o as generateRevaluation, ot as defaultLogger, p as PartnerLedgerOptions, q as ReportAccount, r as RevaluationOptions, rt as DEFAULT_BUCKETS, s as AccountForeignBalance, tt as AgedBalanceRow, u as buildRevaluationEntry, ut as DaybookReport, v as generateIncomeStatement, w as closeFiscalPeriod, z as generateBalanceSheet } from "./trial-balance-DCG5lOoC.mjs";
-import { A as OpenItem, C as AccountRepository, D as JournalItemRef, E as JournalEntryRepository, F as SeedOptions, I as SeedResult, M as ReconciliationRepository, N as ReverseOptions, O as JournalRepository, P as ReverseResult, S as creditLimitPlugin, T as BulkCreateResult, _ as FxRealizationPluginOptions, a as dailyLockPlugin, b as doubleEntryPlugin, c as periodResolver, d as LockAccountSelector, f as LockHit, g as idempotencyPlugin, i as FiscalLockPluginOptions, j as PostOptions, k as MatchInput, l as createLockPlugin, m as LockResolverContext, n as watermarkResolver, o as fiscalLockPlugin, p as LockResolver, r as DailyLockPluginOptions, s as PeriodResolverOptions, t as WatermarkResolverOptions, u as CreateLockPluginOptions, v as fxRealizationPlugin, w as BulkCreateInput, x as CreditLimitPluginOptions } from "./index-ClLwzNRF.mjs";
+import { $ as GeneralLedgerAccount, A as generateDimensionBreakdown, B as AgedBalanceOptions, D as DimensionBreakdownParams, E as DimensionBreakdownOptions, F as BudgetVsActualReport, G as DEFAULT_BUCKETS, H as AgedBalanceReport, I as BudgetVsActualRow, J as BalanceSheetReport, K as generateAgedBalance, L as generateBudgetVsActual, M as generateCashFlow, N as BudgetVsActualOptions, O as DimensionBreakdownReport, P as BudgetVsActualParams, Q as ComparativeMode, T as reopenFiscalPeriod, U as AgedBalanceRow, V as AgedBalanceParams, W as AgedBucketConfig, X as CashFlowReport, Y as BalanceSheetSection, Z as CashFlowSection, a as RevaluationReport, at as PeriodColumn, b as generateGeneralLedger, c as RevaluationRate, ct as ReportGroup, d as computeRevaluation, dt as TrialBalanceColumnRow, et as GeneralLedgerReport, f as PartnerLedgerLine, ft as TrialBalanceReport, g as generatePartnerLedger, h as PartnerLedgerReport, ht as defaultLogger, i as RevaluationParams, it as LedgerEntry, k as DimensionBreakdownRow, l as RevaluationResult, lt as ReportLine, m as PartnerLedgerParams, mt as Logger, n as generateTrialBalance, nt as IncomeStatementReport, o as generateRevaluation, ot as ReportAccount, p as PartnerLedgerOptions, pt as TrialBalanceRow, q as BalanceSheetLineSource, r as RevaluationOptions, rt as IncomeStatementSection, s as AccountForeignBalance, st as ReportCategory, tt as IncomeStatementLineSource, u as buildRevaluationEntry, ut as ReportSection, v as generateIncomeStatement, vt as DaybookParams, w as closeFiscalPeriod, yt as DaybookReport, z as generateBalanceSheet } from "./trial-balance-UXV2PN6x.mjs";
+import { A as OpenItem, C as AccountRepository, D as JournalItemRef, E as JournalEntryRepository, F as SeedOptions, I as SeedResult, M as ReconciliationRepository, N as ReverseOptions, O as JournalRepository, P as ReverseResult, S as creditLimitPlugin, T as BulkCreateResult, _ as FxRealizationPluginOptions, a as dailyLockPlugin, b as doubleEntryPlugin, c as periodResolver, d as LockAccountSelector, f as LockHit, g as idempotencyPlugin, i as FiscalLockPluginOptions, j as PostOptions, k as MatchInput, l as createLockPlugin, m as LockResolverContext, n as watermarkResolver, o as fiscalLockPlugin, p as LockResolver, r as DailyLockPluginOptions, s as PeriodResolverOptions, t as WatermarkResolverOptions, u as CreateLockPluginOptions, v as fxRealizationPlugin, w as BulkCreateInput, x as CreditLimitPluginOptions } from "./index-BFPFihTF.mjs";
 import { DomainEvent, EventHandler, EventTransport, EventTransport as EventTransport$1, PublishManyResult } from "@classytic/primitives/events";
 import { PaginationConfig, PluginFunction, PluginType, QueryParser, QueryParserOptions, Repository } from "@classytic/mongokit";
-import { ClientSession, Connection, Model } from "mongoose";
-import { TenantConfig } from "@classytic/primitives/tenant";
+import mongoose, { ClientSession, Connection, Model } from "mongoose";
+import { TenantConfig } from "@classytic/repo-core/tenant";
 
 //#region src/plugins/immutable-guard.plugin.d.ts
 interface ImmutableGuardOptions {
@@ -147,7 +147,7 @@ interface LedgerPaginationConfig {
 /**
  * Multi-tenant configuration.
  *
- * Extends `@classytic/primitives/tenant` `TenantConfig` — field names match
+ * Extends `@classytic/repo-core/tenant` `TenantConfig` — field names match
  * across primitives, mongokit's `MultiTenantOptions`, and ledger so hosts
  * don't learn three shapes for the same idea. Ledger tightens the
  * primitives' optional `tenantField` and `ref` into required (ledger has
@@ -332,13 +332,6 @@ interface AccountingEngineConfig {
   audit?: AuditConfig | undefined;
   /** Enable built-in idempotency key field on journal entries */
   idempotency?: boolean | undefined;
-  /**
-   * TTL in seconds for idempotency records — stale replay keys auto-expire
-   * via a partial TTL index so they don't collide with legitimate reuse
-   * after the window closes. Default: 86400 (24h). Matches Stripe / Saleor
-   * convention. Only applies when `idempotency: true`.
-   */
-  idempotencyTtlSeconds?: number | undefined;
   /**
    * Automatically call `Model.syncIndexes()` on every managed model right
    * after the engine boots. Ensures new partial/TTL indexes (0.9.0+) are
@@ -881,6 +874,109 @@ declare class AccountingEngine {
 }
 declare function createAccountingEngine(config: AccountingEngineConfig): AccountingEngine;
 //#endregion
+//#region src/types/journal-input.d.ts
+/**
+ * Minimal JournalEntry creation payload. Matches the `journalEntries.create()`
+ * input. Host import code populates this from external formats; ledger's
+ * own builders (e.g. `buildOpeningBalanceEntry`) also produce this shape.
+ */
+interface JournalEntryInput {
+  journalType?: string;
+  journal?: unknown;
+  referenceNumber?: string;
+  label?: string;
+  date: Date;
+  journalItems: JournalItemInput[];
+  /** Extra fields injected into the entry doc (dimension fields, tags, etc.). */
+  extra?: Record<string, unknown>;
+}
+interface JournalItemInput {
+  account: unknown;
+  debit: Cents;
+  credit: Cents;
+  label?: string;
+  currency?: string;
+  exchangeRate?: number;
+  originalDebit?: Cents;
+  originalCredit?: Cents;
+  matchingNumber?: string;
+  maturityDate?: Date;
+}
+//#endregion
+//#region src/builders/opening-balance.d.ts
+interface OpeningBalanceInput {
+  /** Cutover date — typically the start of fiscal year.
+   *  The opening balance entry is dated on this day. */
+  cutoverDate: Date;
+  /**
+   * Account balances in integer cents (minor units), signed:
+   *   - Positive = normal debit balance (assets, expenses)
+   *   - Negative = normal credit balance (liabilities, equity, revenue)
+   *
+   * Callers should include balance sheet accounts only (assets, liabilities,
+   * equity). P&L cumulative effect belongs in retained earnings (the equity
+   * contra account) — this matches the Odoo and Beancount convention.
+   *
+   * The `accountCode` is opaque at this layer — it can be a GIFI code, a
+   * custom account number, or an ObjectId string. The consumer resolves it.
+   */
+  balances: ReadonlyArray<{
+    accountCode: string; /** Signed balance in integer cents. */
+    balance: number;
+  }>;
+  /**
+   * The equity account that absorbs the difference. Typically:
+   *   - CA: '3600' (Retained Earnings)
+   *   - BD: '3310' (Retained Earnings)
+   *   - Generic: 'Opening Balance Equity'
+   *
+   * This follows Odoo's pattern (unaffected earnings) rather than ERPNext's
+   * temporary account, because the retained earnings approach is
+   * audit-clean and doesn't require a zeroing-out step.
+   */
+  equityAccountCode: string;
+  /** Optional label. Defaults to 'Opening Balance — Cutover YYYY-MM-DD'. */
+  label?: string;
+}
+interface OpeningBalanceResult {
+  /** The journal entry input, ready for `journalEntries.create()`. */
+  entry: JournalEntryInput;
+  /** The net residual posted to the equity account.
+   *  Should be zero for a balanced trial balance.
+   *  Non-zero means the TB was unbalanced — the equity account absorbs it. */
+  residual: number;
+  /** Number of account lines (excluding the equity contra line). */
+  lineCount: number;
+}
+declare function buildOpeningBalanceEntry(input: OpeningBalanceInput): OpeningBalanceResult;
+//#endregion
+//#region src/schemas/journal-entry.schema.d.ts
+/**
+ * Recommended opt-in indexes for the line-level provenance fields
+ * (`journalItems.sourceRef.*` + `journalItems.linkedRefs.*`).
+ *
+ * Schema fields ship in the core schema unconditionally. Index creation
+ * costs writes on every JE insert, so the package ships them as opt-in:
+ * spread this into `schemaOptions.journalEntry.extraIndexes` to enable
+ * fast `/by-source` lookups against the line-level slots.
+ *
+ * Both indexes are sparse + partial — only lines that actually carry a
+ * sourceModel are indexed. Hosts that never write line-level provenance
+ * pay zero index storage / no insert overhead.
+ *
+ * @example
+ *   import { createAccountingEngine, LINE_SOURCE_INDEXES } from '@classytic/ledger';
+ *   createAccountingEngine({
+ *     schemaOptions: {
+ *       journalEntry: { extraIndexes: [...LINE_SOURCE_INDEXES] },
+ *     },
+ *   });
+ */
+declare const LINE_SOURCE_INDEXES: ReadonlyArray<{
+  fields: Record<string, 1 | -1>;
+  options: Record<string, unknown>;
+}>;
+//#endregion
 //#region src/repositories/reconciliation.repository.d.ts
 interface MatchHookItem {
   entry: unknown;
@@ -1102,4 +1198,4 @@ interface PostingResult {
   idempotencyKeys?: string[];
 }
 //#endregion
-export { AccountBulkCreated, type AccountBulkCreatedPayload, type AccountCode, type AccountForeignBalance, type AccountRepository, AccountSeeded, type AccountSeededPayload, type AccountSummary, type AccountType, AccountingEngine, type AccountingEngineConfig, AccountingError, type ActorContext, type AgedBalanceOptions, type AgedBalanceParams, type AgedBalanceReport, type AgedBalanceRow, type AgedBucketConfig, type AuditConfig, type BalanceSheetReport, type BudgetVsActualOptions, type BudgetVsActualParams, type BudgetVsActualReport, type BudgetVsActualRow, type BulkCreateInput, type BulkCreateResult, CATEGORIES, CATEGORY_KEYS, CURRENCIES, type CashFlowCategory, type CashFlowReport, type CashFlowSection, type CategoryKey, type Cents, ConcurrencyError, type CountryPack, type CountryPackInput, type CreateLockPluginOptions, type CreditLimitPluginOptions, type Currency, DEFAULT_BUCKETS, type DailyLockPluginOptions, type DateOption, type DateRange, type DimensionBreakdownOptions, type DimensionBreakdownParams, type DimensionBreakdownReport, type DimensionBreakdownRow, type DimensionDefinition, type DomainEvent, DuplicateReferenceError, EntryArchived, type EntryArchivedPayload, EntryCreated, type EntryCreatedPayload, EntryDuplicated, type EntryDuplicatedPayload, EntryPosted, type EntryPostedPayload, EntryReversed, type EntryReversedNotification, type EntryReversedPayload, type EntryState, EntryUnposted, type EntryUnpostedPayload, Errors, type EventContext, type EventHandler, type EventLogger, type EventTransport, type ExchangeRateBridge, type ExportField, type ExportFieldMap, type FieldError, type FiscalLockPluginOptions, type FiscalPeriodSummary, type FlatJournalRow, type FxRealizationPluginOptions, type GeneralLedgerAccount, type GeneralLedgerReport, IdempotencyConflictError, type ImmutableGuardOptions, ImmutableViolationError, InProcessLedgerBus, type InProcessLedgerBusOptions, type IncomeStatementReport, type IntrospectAPI, InvalidOutboxEventError, JOURNAL_CODES, JOURNAL_TYPES, type JournalEntryRepository, type JournalItem, type JournalItemRef, type JournalRepository, type JournalSchemaOptions, JournalSeeded, type JournalSeededPayload, type JournalTemplate, type JournalType, LEDGER_EVENTS, type LedgerBridges, type LedgerEntry, type LedgerEventDefinition, type LedgerEventName, type LedgerEventPayloadOf, type LedgerEventSchema, type LedgerModels, type LedgerPaginationConfig, type LedgerRepositories, type LedgerRepositoryPlugins, type LockAccountSelector, type LockHit, type LockResolver, type LockResolverContext, type Logger, type MainType, type MatchHookContext, type MatchHookItem, type MatchInput, type ModelNames, Money, type MultiCurrencyConfig, type MultiTenantConfig, type NormalBalance, type NotificationBridge, type NotificationBridgeContext, type OpenItem, type OutboxAcknowledgeOptions, type OutboxClaimOptions, type OutboxErrorInfo, type OutboxFailOptions, type OutboxFailureContext, type OutboxFailureDecision, type OutboxFailurePolicy, OutboxOwnershipError, type OutboxStore, type OutboxWriteOptions, type PartnerLedgerLine, type PartnerLedgerOptions, type PartnerLedgerParams, type PartnerLedgerReport, type PeriodLockedNotification, type PeriodResolverOptions, type PopulatedJournalEntry, type PostOptions, type PostingContract, type PostingResult, type PublishManyResult, ReconciliationMatched, type ReconciliationMatchedPayload, type ReconciliationMismatchNotification, type ReconciliationRepository, ReconciliationUnmatched, type ReconciliationUnmatchedPayload, type RecordAPI, type RecordAdjustmentInput, type RecordAdjustmentLine, type RecordExpenseInput, type RecordOptions, type RecordPaymentInput, type RecordSaleInput, type RecordTransferInput, type ReportAccount, type ReportCategory, type ReportDescriptor, type ReportGroup, type ResolvedModelNames, type RevaluationOptions, type RevaluationParams, type RevaluationRate, type RevaluationReport, type RevaluationResult, type ReverseOptions, type ReverseResult, type SchemaOptions, type SeedOptions, type SeedResult, type Cents$1 as SemanticCents, type SessionResult, type SourceBridge, type SourceBridgeContext, type SourceRef, type StatementType, type StrictnessConfig, type SubledgerJournalItem, type SubledgerPostingInput, type TaxDetail, type TaxMetadata, type TotalAccountOp, type TrialBalanceReport, type TrialBalanceRow, type UnmatchHookContext, type WatermarkResolverOptions, acquireSession, add, allocate, buildAccountTypeMap, buildDimensionFields, buildDimensionIndexes, buildItemFilters, buildRevaluationEntry, calculateTotal, classifyDuplicateKey, closeFiscalPeriod, computeEndingBalance, computeRevaluation, createAccountingEngine, createEvent, createLockPlugin, createModels, createRepositories, creditLimitPlugin, dailyLockPlugin, defaultLogger, defineCountryPack, doubleEntryPlugin, exportToCsv, finalizeSession, fiscalLockPlugin, flattenJournalEntries, format, formatPlain, fromDecimal, fxRealizationPlugin, generateAgedBalance, generateBalanceSheet, generateBudgetVsActual, generateCashFlow, generateDimensionBreakdown, generateGeneralLedger, generateIncomeStatement, generatePartnerLedger, generateRevaluation, generateTrialBalance, getCurrency, getCustomJournalTypes, getDateRange, getFiscalYearStart, getJournalType, getJournalTypeCodes, getMinorUnit, getNormalBalance, idempotencyPlugin, immutableGuardPlugin, isBalanceSheet, isIncomeStatement, isValidCategory, isValidCurrency, isValidJournalType, isVirtualTaxAccount, ledgerEventDefinitions, multiply, parseCents, percentage, periodResolver, quickbooksFieldMap, registerJournalType, reopenFiscalPeriod, resolveModelNames, splitTaxExclusive, splitTaxInclusive, subtract, toDecimal, universalFieldMap, watermarkResolver };
+export { AccountBulkCreated, type AccountBulkCreatedPayload, type AccountCode, type AccountForeignBalance, type AccountRepository, AccountSeeded, type AccountSeededPayload, type AccountSummary, type AccountType, AccountingEngine, type AccountingEngineConfig, AccountingError, type ActorContext, type AgedBalanceOptions, type AgedBalanceParams, type AgedBalanceReport, type AgedBalanceRow, type AgedBucketConfig, type AuditConfig, type BalanceSheetLineSource, type BalanceSheetReport, type BalanceSheetSection, type BudgetVsActualOptions, type BudgetVsActualParams, type BudgetVsActualReport, type BudgetVsActualRow, type BulkCreateInput, type BulkCreateResult, CATEGORIES, CATEGORY_KEYS, CURRENCIES, type CashFlowCategory, type CashFlowReport, type CashFlowSection, type CategoryKey, type Cents, type ComparativeMode, ConcurrencyError, type CountryPack, type CountryPackInput, type CreateLockPluginOptions, type CreditLimitPluginOptions, type Currency, DEFAULT_BUCKETS, type DailyLockPluginOptions, type DateOption, type DateRange, type DimensionBreakdownOptions, type DimensionBreakdownParams, type DimensionBreakdownReport, type DimensionBreakdownRow, type DimensionDefinition, type DomainEvent, DuplicateReferenceError, EntryArchived, type EntryArchivedPayload, EntryCreated, type EntryCreatedPayload, EntryDuplicated, type EntryDuplicatedPayload, EntryPosted, type EntryPostedPayload, EntryReversed, type EntryReversedNotification, type EntryReversedPayload, type EntryState, EntryUnposted, type EntryUnpostedPayload, Errors, type EventContext, type EventHandler, type EventLogger, type EventTransport, type ExchangeRateBridge, type ExportField, type ExportFieldMap, type FieldError, type FiscalLockPluginOptions, type FiscalPeriodSummary, type FlatJournalRow, type FxRealizationPluginOptions, type GeneralLedgerAccount, type GeneralLedgerReport, IdempotencyConflictError, type ImmutableGuardOptions, ImmutableViolationError, InProcessLedgerBus, type InProcessLedgerBusOptions, type IncomeStatementLineSource, type IncomeStatementReport, type IncomeStatementSection, type IntrospectAPI, InvalidOutboxEventError, JOURNAL_CODES, JOURNAL_TYPES, type JournalEntryInput, type JournalEntryRepository, type JournalItem, type JournalItemInput, type JournalItemRef, type JournalRepository, type JournalSchemaOptions, JournalSeeded, type JournalSeededPayload, type JournalTemplate, type JournalType, LEDGER_EVENTS, LINE_SOURCE_INDEXES, type LedgerBridges, type LedgerEntry, type LedgerEventDefinition, type LedgerEventName, type LedgerEventPayloadOf, type LedgerEventSchema, type LedgerModels, type LedgerPaginationConfig, type LedgerRepositories, type LedgerRepositoryPlugins, type LockAccountSelector, type LockHit, type LockResolver, type LockResolverContext, type Logger, type MainType, type MatchHookContext, type MatchHookItem, type MatchInput, type ModelNames, Money, type MultiCurrencyConfig, type MultiTenantConfig, type NormalBalance, type NotificationBridge, type NotificationBridgeContext, type OpenItem, type OpeningBalanceInput, type OpeningBalanceResult, type OutboxAcknowledgeOptions, type OutboxClaimOptions, type OutboxErrorInfo, type OutboxFailOptions, type OutboxFailureContext, type OutboxFailureDecision, type OutboxFailurePolicy, OutboxOwnershipError, type OutboxStore, type OutboxWriteOptions, type PartnerLedgerLine, type PartnerLedgerOptions, type PartnerLedgerParams, type PartnerLedgerReport, type PeriodColumn, type PeriodLockedNotification, type PeriodResolverOptions, type PopulatedJournalEntry, type PostOptions, type PostingContract, type PostingResult, type PublishManyResult, ReconciliationMatched, type ReconciliationMatchedPayload, type ReconciliationMismatchNotification, type ReconciliationRepository, ReconciliationUnmatched, type ReconciliationUnmatchedPayload, type RecordAPI, type RecordAdjustmentInput, type RecordAdjustmentLine, type RecordExpenseInput, type RecordOptions, type RecordPaymentInput, type RecordSaleInput, type RecordTransferInput, type ReportAccount, type ReportCategory, type ReportDescriptor, type ReportGroup, type ReportLine, type ReportSection, type ResolvedModelNames, type RevaluationOptions, type RevaluationParams, type RevaluationRate, type RevaluationReport, type RevaluationResult, type ReverseOptions, type ReverseResult, type SchemaOptions, type SeedOptions, type SeedResult, type Cents$1 as SemanticCents, type SessionResult, type SourceBridge, type SourceBridgeContext, type SourceRef, type StatementType, type StrictnessConfig, type SubledgerJournalItem, type SubledgerPostingInput, type TaxDetail, type TaxMetadata, type TotalAccountOp, type TrialBalanceColumnRow, type TrialBalanceReport, type TrialBalanceRow, type UnmatchHookContext, type WatermarkResolverOptions, acquireSession, add, allocate, buildAccountTypeMap, buildDimensionFields, buildDimensionIndexes, buildItemFilters, buildOpeningBalanceEntry, buildRevaluationEntry, calculateTotal, classifyDuplicateKey, closeFiscalPeriod, computeEndingBalance, computeRevaluation, createAccountingEngine, createEvent, createLockPlugin, createModels, createRepositories, creditLimitPlugin, dailyLockPlugin, defaultLogger, defineCountryPack, doubleEntryPlugin, exportToCsv, finalizeSession, fiscalLockPlugin, flattenJournalEntries, format, formatPlain, fromDecimal, fxRealizationPlugin, generateAgedBalance, generateBalanceSheet, generateBudgetVsActual, generateCashFlow, generateDimensionBreakdown, generateGeneralLedger, generateIncomeStatement, generatePartnerLedger, generateRevaluation, generateTrialBalance, getCurrency, getCustomJournalTypes, getDateRange, getFiscalYearStart, getJournalType, getJournalTypeCodes, getMinorUnit, getNormalBalance, idempotencyPlugin, immutableGuardPlugin, isBalanceSheet, isIncomeStatement, isValidCategory, isValidCurrency, isValidJournalType, isVirtualTaxAccount, ledgerEventDefinitions, multiply, parseCents, percentage, periodResolver, quickbooksFieldMap, registerJournalType, reopenFiscalPeriod, resolveModelNames, splitTaxExclusive, splitTaxInclusive, subtract, toDecimal, universalFieldMap, watermarkResolver };