@classytic/ledger 0.10.3 → 0.11.0

package/dist/{partner-ledger-BIkmQsAc.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 +1220,33 @@ 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" }
+			}]
+		},
+		investing: {
+			totals: { ...zeros },
+			lines: []
 		},
-		operating: flows.Operating,
-		investing: flows.Investing,
-		financing: flows.Financing,
-		netCashFlow
+		financing: {
+			totals: { ...zeros },
+			lines: []
+		},
+		fxEffect: { ...zeros },
+		netCashFlow: { ...zeros },
+		cashReconciliation: recon
 	};
 }
 //#endregion
@@ -1075,6 +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();
@@ -1082,30 +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;
@@ -1116,56 +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",
@@ -1178,20 +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
@@ -1398,7 +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;
@@ -1414,6 +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,
@@ -1434,58 +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 });
@@ -1506,15 +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
@@ -1680,12 +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,
@@ -1722,14 +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,