@classytic/ledger 0.3.0 → 0.4.1

package/dist/{fiscal-close-B6LhQ10f.mjs → fiscal-close-B2_7WMTe.mjs}

@@ -1,7 +1,183 @@
-import { n as Errors } from "./errors-B7yC-Jfw.mjs";
-import { t as requireOrgScope } from "./tenant-guard-Fm6AID_6.mjs";
-import { i as extractMainType } from "./categories-CclX7Q94.mjs";
+import { n as Errors } from "./errors-B_dyYZc_.mjs";
+import { t as requireOrgScope } from "./tenant-guard-r17Se3Bb.mjs";
+import { i as extractMainType } from "./categories-DWogBUgQ.mjs";
 import mongoose from "mongoose";
+//#region src/reports/aged-balance.ts
+const DEFAULT_BUCKETS = [
+	{
+		label: "Current",
+		minDays: 0,
+		maxDays: 31
+	},
+	{
+		label: "31-60",
+		minDays: 31,
+		maxDays: 61
+	},
+	{
+		label: "61-90",
+		minDays: 61,
+		maxDays: 91
+	},
+	{
+		label: "90+",
+		minDays: 91,
+		maxDays: Infinity
+	}
+];
+async function generateAgedBalance(opts, params) {
+	const { AccountModel, JournalEntryModel, country, orgField } = opts;
+	requireOrgScope(orgField, params.organizationId);
+	const asOfDate = params.asOfDate ?? /* @__PURE__ */ new Date();
+	const buckets = params.buckets ?? DEFAULT_BUCKETS;
+	const bucketLabels = buckets.map((b) => b.label);
+	const dueDateField = params.dueDateField ?? "journalItems.dueDate";
+	const contactField = params.contactField;
+	const accountQuery = { active: true };
+	if (orgField && params.organizationId) accountQuery[orgField] = params.organizationId;
+	let targetAccountIds;
+	if (params.accountIds && params.accountIds.length > 0) targetAccountIds = params.accountIds;
+	else {
+		const allAccounts = await AccountModel.find(accountQuery).lean();
+		const categoryPrefix = params.type === "receivable" ? "Balance Sheet-Asset" : "Balance Sheet-Liability";
+		targetAccountIds = allAccounts.filter((a) => {
+			const at = country.getAccountType(a.accountTypeCode);
+			return at && !at.isGroup && at.category.startsWith(categoryPrefix);
+		}).map((a) => a._id);
+	}
+	if (targetAccountIds.length === 0) return {
+		metadata: {
+			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
+			asOfDate: asOfDate.toISOString().split("T")[0],
+			type: params.type
+		},
+		bucketLabels,
+		rows: [],
+		totals: Object.fromEntries(bucketLabels.map((l) => [l, 0])),
+		grandTotal: 0
+	};
+	const allAccounts = await AccountModel.find(accountQuery).lean();
+	const accountLookup = new Map(allAccounts.map((a) => [String(a._id), a]));
+	const baseMatch = {
+		state: "posted",
+		date: { $lte: asOfDate }
+	};
+	if (orgField && params.organizationId) baseMatch[orgField] = params.organizationId;
+	asOfDate.getTime();
+	const groupId = { account: "$journalItems.account" };
+	if (contactField) groupId.contact = `$${contactField}`;
+	const bucketBranches = buckets.map((b) => {
+		return {
+			case: b.maxDays === Infinity ? { $gte: ["$daysPastDue", b.minDays] } : { $and: [{ $gte: ["$daysPastDue", b.minDays] }, { $lt: ["$daysPastDue", b.maxDays] }] },
+			then: b.label
+		};
+	});
+	const pipeline = [
+		{ $match: baseMatch },
+		{ $unwind: "$journalItems" },
+		{ $match: { "journalItems.account": { $in: targetAccountIds } } },
+		{ $addFields: { daysPastDue: { $floor: { $divide: [{ $subtract: [asOfDate, { $ifNull: [`$${dueDateField}`, asOfDate] }] }, 1e3 * 60 * 60 * 24] } } } },
+		{ $addFields: { daysPastDue: { $max: ["$daysPastDue", 0] } } },
+		{ $addFields: { bucketLabel: { $switch: {
+			branches: bucketBranches,
+			default: bucketLabels[bucketLabels.length - 1]
+		} } } },
+		{ $addFields: { netAmount: params.type === "receivable" ? { $subtract: ["$journalItems.debit", "$journalItems.credit"] } : { $subtract: ["$journalItems.credit", "$journalItems.debit"] } } },
+		{ $group: {
+			_id: {
+				...groupId,
+				bucket: "$bucketLabel"
+			},
+			amount: { $sum: "$netAmount" }
+		} }
+	];
+	const results = await JournalEntryModel.aggregate(pipeline);
+	const rowKey = (accountId, contactId) => contactField ? `${String(accountId)}::${String(contactId ?? "")}` : String(accountId);
+	const rowMap = /* @__PURE__ */ new Map();
+	for (const r of results) {
+		const key = rowKey(r._id.account, r._id.contact);
+		if (!rowMap.has(key)) {
+			const acc = accountLookup.get(String(r._id.account));
+			rowMap.set(key, {
+				accountId: r._id.account,
+				accountName: acc?.name ?? "",
+				accountCode: acc?.accountNumber ?? "",
+				...contactField ? { contactId: r._id.contact } : {},
+				total: 0,
+				buckets: 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;
+		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];
+		grandTotal += row.total;
+	}
+	return {
+		metadata: {
+			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
+			asOfDate: asOfDate.toISOString().split("T")[0],
+			type: params.type
+		},
+		bucketLabels,
+		rows,
+		totals,
+		grandTotal
+	};
+}
+//#endregion
+//#region src/utils/account-helpers.ts
+/**
+* Account Helper Utilities
+*/
+/**
+* Check if an account type is a virtual tax sub-account.
+* Returns true if the account's parent has `isVirtualTotal: true`.
+* Works for any country pack — no code format assumptions.
+*/
+function isVirtualTaxAccount(accountType, accountMap) {
+	if (!accountType.parentCode) return false;
+	return accountMap.get(accountType.parentCode)?.isVirtualTotal === true;
+}
+/**
+* Calculate a total from sub-accounts using the totalAccountTypes formula.
+* @param formula - Array of { account, operation } instructions
+* @param balanceMap - Map of account code → balance
+*/
+function calculateTotal(formula, balanceMap) {
+	let total = 0;
+	for (const item of formula) {
+		const balance = balanceMap.get(item.account) ?? 0;
+		total += item.operation === "+" ? balance : -balance;
+	}
+	return total;
+}
+/**
+* Compute the ending balance for an account given its debits and credits.
+* Uses the account's main type to determine normal balance direction.
+*
+* Assets & Expenses: debit - credit
+* Liabilities, Equity & Income: credit - debit
+*/
+function computeEndingBalance(category, totalDebit, totalCredit) {
+	const mainType = extractMainType(category);
+	if (mainType === "Asset" || mainType === "Expense") return totalDebit - totalCredit;
+	return totalCredit - totalDebit;
+}
+/**
+* Build a lookup map from an array of account types.
+*/
+function buildAccountTypeMap(accountTypes) {
+	const map = /* @__PURE__ */ new Map();
+	for (const at of accountTypes) map.set(at.code, at);
+	return map;
+}
+//#endregion
 //#region src/utils/date-range.ts
 /**
 * Compute start/end dates from a date option + value.
@@ -26,7 +202,7 @@ function getDateRange(option, value) {
 				month = parseInt(match[2], 10) - 1;
 			} else {
 				const date = new Date(value);
-				if (isNaN(date.getTime())) throw new Error(`Invalid month value: ${String(value)}`);
+				if (Number.isNaN(date.getTime())) throw new Error(`Invalid month value: ${String(value)}`);
 				year = date.getFullYear();
 				month = date.getMonth();
 			}
@@ -49,7 +225,7 @@ function getDateRange(option, value) {
 		}
 		case "year": {
 			const year = typeof value === "number" ? value : parseInt(String(value), 10);
-			if (isNaN(year) || year < 1900 || year > 9999) throw new Error(`Invalid year: ${String(value)}. Must be a number between 1900–9999.`);
+			if (Number.isNaN(year) || year < 1900 || year > 9999) throw new Error(`Invalid year: ${String(value)}. Must be a number between 1900–9999.`);
 			return {
 				startDate: new Date(year, 0, 1),
 				endDate: new Date(year, 11, 31, 23, 59, 59, 999)
@@ -61,7 +237,7 @@ function getDateRange(option, value) {
 			if (!rawStart || !rawEnd) throw new Error("Custom date range requires both startDate and endDate");
 			const start = new Date(rawStart);
 			const end = new Date(rawEnd);
-			if (isNaN(start.getTime()) || isNaN(end.getTime())) throw new Error("Custom date range contains invalid dates");
+			if (Number.isNaN(start.getTime()) || Number.isNaN(end.getTime())) throw new Error("Custom date range contains invalid dates");
 			if (start > end) throw new Error("startDate must be before endDate");
 			if (end.getHours() === 0 && end.getMinutes() === 0 && end.getSeconds() === 0 && end.getMilliseconds() === 0) end.setHours(23, 59, 59, 999);
 			return {
@@ -122,195 +298,26 @@ function buildItemFilters(filters) {
 	return result;
 }
 //#endregion
-//#region src/reports/trial-balance.ts
-async function generateTrialBalance(opts, params) {
-	const { AccountModel, JournalEntryModel, country, orgField, fiscalYearStartMonth = 1 } = opts;
+//#region src/reports/balance-sheet.ts
+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 { startDate, endDate } = getDateRange(params.dateOption, params.dateValue);
-	const fiscalYearStart = getFiscalYearStart(startDate, fiscalYearStartMonth);
+	const { endDate } = getDateRange(params.dateOption, params.dateValue);
+	const fiscalYearStart = getFiscalYearStart(endDate, fiscalYearStartMonth);
 	const itemFilters = buildItemFilters(params.filters);
-	const accountQuery = { active: true };
-	if (orgField && params.organizationId) accountQuery[orgField] = params.organizationId;
-	const allAccounts = await AccountModel.find(accountQuery).lean();
-	const bsIds = [];
-	const isIds = [];
-	for (const acc of allAccounts) {
-		const at = country.getAccountType(acc.accountTypeCode);
-		if (!at || at.isGroup) continue;
-		if (at.category.startsWith("Balance Sheet")) bsIds.push(acc._id);
-		else if (at.category.startsWith("Income Statement")) isIds.push(acc._id);
-	}
-	const baseMatch = { state: "posted" };
-	if (orgField && params.organizationId) baseMatch[orgField] = params.organizationId;
-	const accountFilter = params.accountId ? { "journalItems.account": params.accountId } : {};
-	const buildPipeline = (ids, dateFrom, dateTo) => [
-		{ $match: {
-			...baseMatch,
-			date: {
-				$gte: dateFrom,
-				$lt: dateTo
-			}
-		} },
-		{ $unwind: "$journalItems" },
-		{ $match: {
-			"journalItems.account": { $in: ids },
-			...accountFilter,
-			...itemFilters
-		} },
-		{ $group: {
-			_id: "$journalItems.account",
-			d: { $sum: "$journalItems.debit" },
-			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)
-			}
-		});
-	}
-	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 periodDisplay = params.dateOption === "year" ? `For the year ended ${endDate.toLocaleDateString("en-US", {
-		year: "numeric",
-		month: "long",
-		day: "numeric"
-	})}` : `${startDate.toLocaleDateString("en-US", {
-		month: "short",
-		day: "numeric"
-	})} – ${endDate.toLocaleDateString("en-US", {
-		year: "numeric",
-		month: "short",
-		day: "numeric"
-	})}`;
-	return {
-		metadata: {
-			businessName: params.businessName,
-			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
-			periodStart: startDate.toISOString().split("T")[0],
-			periodEnd: endDate.toISOString().split("T")[0],
-			displayPeriod: periodDisplay
-		},
-		rows,
-		period: {
-			startDate,
-			endDate
-		}
-	};
-}
-//#endregion
-//#region src/utils/account-helpers.ts
-/**
-* Check if an account type is a virtual tax sub-account.
-* Returns true if the account's parent has `isVirtualTotal: true`.
-* Works for any country pack — no code format assumptions.
-*/
-function isVirtualTaxAccount(accountType, accountMap) {
-	if (!accountType.parentCode) return false;
-	return accountMap.get(accountType.parentCode)?.isVirtualTotal === true;
-}
-/**
-* Calculate a total from sub-accounts using the totalAccountTypes formula.
-* @param formula - Array of { account, operation } instructions
-* @param balanceMap - Map of account code → balance
-*/
-function calculateTotal(formula, balanceMap) {
-	let total = 0;
-	for (const item of formula) {
-		const balance = balanceMap.get(item.account) ?? 0;
-		total += item.operation === "+" ? balance : -balance;
-	}
-	return total;
-}
-/**
-* Compute the ending balance for an account given its debits and credits.
-* Uses the account's main type to determine normal balance direction.
-*
-* Assets & Expenses: debit - credit
-* Liabilities, Equity & Income: credit - debit
-*/
-function computeEndingBalance(category, totalDebit, totalCredit) {
-	const mainType = extractMainType(category);
-	if (mainType === "Asset" || mainType === "Expense") return totalDebit - totalCredit;
-	return totalCredit - totalDebit;
-}
-/**
-* Build a lookup map from an array of account types.
-*/
-function buildAccountTypeMap(accountTypes) {
-	const map = /* @__PURE__ */ new Map();
-	for (const at of accountTypes) map.set(at.code, at);
-	return map;
-}
-//#endregion
-//#region src/reports/balance-sheet.ts
-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 fiscalYearStart = getFiscalYearStart(endDate, fiscalYearStartMonth);
-	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 bsIds = allAccounts.filter((a) => {
-		const at = country.getAccountType(a.accountTypeCode);
-		return at && !at.isGroup && at.category.startsWith("Balance Sheet");
-	}).map((a) => a._id);
-	const reAccountIds = retainedEarningsAccountCode ? allAccounts.filter((a) => a.accountTypeCode === retainedEarningsAccountCode).map((a) => a._id) : [];
-	const reAccountIdSet = new Set(reAccountIds.map(String));
-	const isIds = allAccounts.filter((a) => {
-		const at = country.getAccountType(a.accountTypeCode);
-		return at && !at.isGroup && !at.isTotal && at.category.startsWith("Income Statement");
-	}).map((a) => a._id);
+	const q = { active: true };
+	if (orgField && params.organizationId) q[orgField] = params.organizationId;
+	const allAccounts = await AccountModel.find(q).lean();
+	const bsIds = allAccounts.filter((a) => {
+		const at = country.getAccountType(a.accountTypeCode);
+		return at && !at.isGroup && at.category.startsWith("Balance Sheet");
+	}).map((a) => a._id);
+	const reAccountIds = retainedEarningsAccountCode ? allAccounts.filter((a) => a.accountTypeCode === retainedEarningsAccountCode).map((a) => a._id) : [];
+	const reAccountIdSet = new Set(reAccountIds.map(String));
+	const isIds = allAccounts.filter((a) => {
+		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" };
 	if (orgField && params.organizationId) baseMatch[orgField] = params.organizationId;
 	const [bsResults, netIncomeResults, priorRetainedResults, reAccountResults] = await Promise.all([
@@ -503,8 +510,113 @@ async function generateBalanceSheet(opts, params) {
 	};
 }
 //#endregion
-//#region src/reports/income-statement.ts
-async function generateIncomeStatement(opts, params) {
+//#region src/reports/budget-vs-actual.ts
+async function generateBudgetVsActual(opts, params) {
+	const { AccountModel, JournalEntryModel, BudgetModel, country, orgField } = opts;
+	requireOrgScope(orgField, params.organizationId);
+	const { startDate, endDate } = getDateRange(params.dateOption, params.dateValue);
+	const budgetQuery = {
+		periodStart: { $lte: endDate },
+		periodEnd: { $gte: startDate }
+	};
+	if (orgField && params.organizationId) budgetQuery[orgField] = params.organizationId;
+	if (params.accountIds && params.accountIds.length > 0) budgetQuery.account = { $in: params.accountIds };
+	const budgets = await BudgetModel.find(budgetQuery).lean();
+	if (budgets.length === 0) return {
+		metadata: {
+			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
+			periodStart: startDate.toISOString(),
+			periodEnd: endDate.toISOString()
+		},
+		rows: [],
+		summary: {
+			totalBudget: 0,
+			totalActual: 0,
+			totalVariance: 0
+		}
+	};
+	const budgetByAccount = /* @__PURE__ */ new Map();
+	for (const b of budgets) {
+		const key = String(b.account);
+		budgetByAccount.set(key, (budgetByAccount.get(key) ?? 0) + b.amount);
+	}
+	const accountIds = [...budgetByAccount.keys()];
+	const accountQuery = { _id: { $in: accountIds } };
+	if (orgField && params.organizationId) accountQuery[orgField] = params.organizationId;
+	const accounts = await AccountModel.find(accountQuery).lean();
+	const accountMap = new Map(accounts.map((a) => [String(a._id), a]));
+	const baseMatch = {
+		state: "posted",
+		date: {
+			$gte: startDate,
+			$lte: endDate
+		}
+	};
+	if (orgField && params.organizationId) baseMatch[orgField] = params.organizationId;
+	const pipeline = [
+		{ $match: baseMatch },
+		{ $unwind: "$journalItems" },
+		{ $match: { "journalItems.account": { $in: accountIds.map((id) => new mongoose.Types.ObjectId(id)) } } },
+		{ $group: {
+			_id: "$journalItems.account",
+			totalDebit: { $sum: "$journalItems.debit" },
+			totalCredit: { $sum: "$journalItems.credit" }
+		} }
+	];
+	const actuals = await JournalEntryModel.aggregate(pipeline);
+	const actualByAccount = /* @__PURE__ */ new Map();
+	for (const a of actuals) actualByAccount.set(String(a._id), {
+		debit: a.totalDebit,
+		credit: a.totalCredit
+	});
+	const rows = [];
+	for (const [accountId, budgetAmount] of budgetByAccount) {
+		const acc = accountMap.get(accountId);
+		if (!acc) continue;
+		const at = country.getAccountType(acc.accountTypeCode);
+		if (!at || at.isGroup) continue;
+		const actual = actualByAccount.get(accountId) ?? {
+			debit: 0,
+			credit: 0
+		};
+		const mainType = extractMainType(at.category);
+		let actualAmount;
+		if (mainType === "Income") actualAmount = actual.credit - actual.debit;
+		else if (mainType === "Expense") actualAmount = actual.debit - actual.credit;
+		else if (mainType === "Asset") actualAmount = actual.debit - actual.credit;
+		else actualAmount = actual.credit - actual.debit;
+		const variance = actualAmount - budgetAmount;
+		const variancePercent = budgetAmount !== 0 ? Math.round(variance / budgetAmount * 1e4) / 100 : 0;
+		rows.push({
+			accountId: acc._id,
+			accountName: acc.name,
+			accountCode: acc.accountNumber,
+			category: at.category,
+			budgetAmount,
+			actualAmount,
+			variance,
+			variancePercent
+		});
+	}
+	rows.sort((a, b) => a.accountCode.localeCompare(b.accountCode));
+	const summary = {
+		totalBudget: rows.reduce((s, r) => s + r.budgetAmount, 0),
+		totalActual: rows.reduce((s, r) => s + r.actualAmount, 0),
+		totalVariance: rows.reduce((s, r) => s + r.variance, 0)
+	};
+	return {
+		metadata: {
+			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
+			periodStart: startDate.toISOString(),
+			periodEnd: endDate.toISOString()
+		},
+		rows,
+		summary
+	};
+}
+//#endregion
+//#region src/reports/cash-flow.ts
+async function generateCashFlow(opts, params) {
 	const { AccountModel, JournalEntryModel, country, orgField } = opts;
 	requireOrgScope(orgField, params.organizationId);
 	const { startDate, endDate } = getDateRange(params.dateOption, params.dateValue);
@@ -512,10 +624,21 @@ async function generateIncomeStatement(opts, params) {
 	const q = { active: true };
 	if (orgField && params.organizationId) q[orgField] = params.organizationId;
 	const allAccounts = await AccountModel.find(q).lean();
-	const isIds = allAccounts.filter((a) => {
-		const at = country.getAccountType(a.accountTypeCode);
-		return at && !at.isGroup && !at.isTotal && at.category.startsWith("Income Statement");
-	}).map((a) => a._id);
+	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);
+		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), {
+			category: at.category,
+			cfCategory: normalized
+		});
+		cfAccountIds.push(acc._id);
+	}
 	const baseMatch = {
 		state: "posted",
 		date: {
@@ -524,493 +647,69 @@ async function generateIncomeStatement(opts, params) {
 		}
 	};
 	if (orgField && params.organizationId) baseMatch[orgField] = params.organizationId;
-	const results = await JournalEntryModel.aggregate([
+	const results = cfAccountIds.length > 0 ? await JournalEntryModel.aggregate([
 		{ $match: baseMatch },
 		{ $unwind: "$journalItems" },
 		{ $match: {
-			"journalItems.account": { $in: isIds },
+			"journalItems.account": { $in: cfAccountIds },
 			...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;
-		while (current && !visited.has(current.code)) {
-			if (current.isGroup) return current.name;
-			visited.add(current.code);
-			current = current.parentCode ? country.getAccountType(current.parentCode) : void 0;
-		}
-		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 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 labels = country.reportLabels ?? {};
-	const revenue = {
-		name: labels.revenue ?? "Revenue",
-		total: Object.values(revenueGroups).reduce((s, g) => s + g.total, 0),
-		groups: sortGroups(revenueGroups)
-	};
-	const expenses = {
-		name: labels.expenses ?? "Expenses",
-		total: Object.values(expenseGroups).reduce((s, g) => s + g.total, 0),
-		groups: sortGroups(expenseGroups)
-	};
-	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 ${endDate.toLocaleDateString("en-US", {
-		year: "numeric",
-		month: "long",
-		day: "numeric"
-	})}` : `${startDate.toLocaleDateString("en-US", {
-		month: "short",
-		day: "numeric"
-	})} – ${endDate.toLocaleDateString("en-US", {
-		year: "numeric",
-		month: "short",
-		day: "numeric"
-	})}`;
-	return {
-		metadata: {
-			businessName: params.businessName,
-			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
-			periodStart: startDate.toISOString().split("T")[0],
-			periodEnd: endDate.toISOString().split("T")[0],
-			displayPeriod: periodDisplay
-		},
-		revenue,
-		costOfSales,
-		grossProfit,
-		expenses,
-		operatingIncome,
-		netIncome
-	};
-}
-//#endregion
-//#region src/reports/general-ledger.ts
-async function generateGeneralLedger(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 itemFilters = buildItemFilters(params.filters);
-	const acctQuery = { active: true };
-	if (orgField && params.organizationId) acctQuery[orgField] = params.organizationId;
-	if (params.accountId) acctQuery._id = params.accountId;
-	const allAccounts = await AccountModel.find(acctQuery).lean();
-	const filtered = [];
-	for (const acc of allAccounts) {
-		const at = country.getAccountType(acc.accountTypeCode);
-		if (!at || at.isGroup || at.isTotal) continue;
-		filtered.push({
-			acc,
-			at
-		});
-	}
-	if (filtered.length === 0) return {
-		accounts: [],
-		period: {
-			startDate,
-			endDate
-		}
-	};
-	filtered.sort((a, b) => {
-		const codeA = a.acc.accountNumber ?? a.at.code;
-		const codeB = b.acc.accountNumber ?? b.at.code;
-		return codeA.localeCompare(codeB, void 0, { numeric: true });
-	});
-	const bsAccountIds = [];
-	const isAccountIds = [];
-	const allAccountIds = [];
-	for (const { acc, at } of filtered) {
-		allAccountIds.push(acc._id);
-		if (at.category.startsWith("Balance Sheet")) bsAccountIds.push(acc._id);
-		else isAccountIds.push(acc._id);
-	}
-	const orgScope = {};
-	if (orgField && params.organizationId) orgScope[orgField] = params.organizationId;
-	const openingBalancePipeline = (accountIds, dateFilter) => accountIds.length > 0 ? JournalEntryModel.aggregate([
-		{ $match: {
-			state: "posted",
-			date: dateFilter,
-			...orgScope
-		} },
-		{ $unwind: "$journalItems" },
-		{ $match: {
-			"journalItems.account": { $in: accountIds },
-			...itemFilters
-		} },
-		{ $group: {
-			_id: "$journalItems.account",
-			d: { $sum: "$journalItems.debit" },
-			c: { $sum: "$journalItems.credit" }
-		} }
-	]) : Promise.resolve([]);
-	const [bsOpenResults, isOpenResults, periodEntries] = await Promise.all([
-		openingBalancePipeline(bsAccountIds, { $lt: startDate }),
-		openingBalancePipeline(isAccountIds, {
-			$gte: fiscalYearStart,
-			$lt: startDate
-		}),
-		JournalEntryModel.find({
-			state: "posted",
-			date: {
-				$gte: startDate,
-				$lte: endDate
-			},
-			"journalItems.account": { $in: allAccountIds },
-			...orgScope,
-			...itemFilters
-		}).select("date referenceNumber label journalItems").sort({ date: 1 }).lean()
-	]);
-	const openBalMap = /* @__PURE__ */ new Map();
-	for (const r of [...bsOpenResults, ...isOpenResults]) openBalMap.set(String(r._id), {
-		d: r.d,
-		c: r.c
-	});
-	const entryItemsByAccount = /* @__PURE__ */ new Map();
-	for (const entry of periodEntries) {
-		const items = entry.journalItems ?? [];
-		for (const item of items) {
-			const accId = String(item.account);
-			const debit = item.debit ?? 0;
-			const credit = item.credit ?? 0;
-			let list = entryItemsByAccount.get(accId);
-			if (!list) {
-				list = [];
-				entryItemsByAccount.set(accId, list);
-			}
-			list.push({
-				date: entry.date,
-				referenceNumber: entry.referenceNumber ?? "",
-				label: entry.label ?? "",
-				debit,
-				credit
-			});
-		}
-	}
-	const glAccounts = [];
-	for (const { acc, at } of filtered) {
-		const accIdStr = String(acc._id);
-		const openData = openBalMap.get(accIdStr);
-		const openingBalance = openData ? computeEndingBalance(at.category, openData.d, openData.c) : 0;
-		let runningBalance = openingBalance;
-		const entries = [];
-		const mainType = extractMainType(at.category);
-		const accountItems = entryItemsByAccount.get(accIdStr) ?? [];
-		for (const item of accountItems) {
-			const delta = mainType === "Asset" || mainType === "Expense" ? item.debit - item.credit : item.credit - item.debit;
-			runningBalance += delta;
-			entries.push({
-				date: item.date,
-				referenceNumber: item.referenceNumber,
-				label: item.label,
-				debit: item.debit,
-				credit: item.credit,
-				runningBalance
-			});
-		}
-		glAccounts.push({
-			account: acc,
-			openingBalance,
-			entries,
-			closingBalance: runningBalance
-		});
-	}
-	const periodDisplay = params.dateOption === "year" ? `For the year ended ${endDate.toLocaleDateString("en-US", {
-		year: "numeric",
-		month: "long",
-		day: "numeric"
-	})}` : `${startDate.toLocaleDateString("en-US", {
-		month: "short",
-		day: "numeric"
-	})} – ${endDate.toLocaleDateString("en-US", {
-		year: "numeric",
-		month: "short",
-		day: "numeric"
-	})}`;
-	return {
-		metadata: {
-			businessName: params.businessName,
-			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
-			periodStart: startDate.toISOString().split("T")[0],
-			periodEnd: endDate.toISOString().split("T")[0],
-			displayPeriod: periodDisplay
-		},
-		accounts: glAccounts,
-		period: {
-			startDate,
-			endDate
-		}
-	};
-}
-//#endregion
-//#region src/reports/cash-flow.ts
-async function generateCashFlow(opts, params) {
-	const { AccountModel, JournalEntryModel, country, orgField } = opts;
-	requireOrgScope(orgField, params.organizationId);
-	const { startDate, endDate } = 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);
-		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), {
-			category: at.category,
-			cfCategory: normalized
-		});
-		cfAccountIds.push(acc._id);
-	}
-	const baseMatch = {
-		state: "posted",
-		date: {
-			$gte: startDate,
-			$lte: endDate
-		}
-	};
-	if (orgField && params.organizationId) baseMatch[orgField] = params.organizationId;
-	const results = cfAccountIds.length > 0 ? await JournalEntryModel.aggregate([
-		{ $match: baseMatch },
-		{ $unwind: "$journalItems" },
-		{ $match: {
-			"journalItems.account": { $in: cfAccountIds },
-			...itemFilters
-		} },
-		{ $group: {
-			_id: "$journalItems.account",
-			d: { $sum: "$journalItems.debit" },
-			c: { $sum: "$journalItems.credit" }
-		} }
-	]) : [];
-	const flows = {
-		Operating: {
-			total: 0,
-			accounts: []
-		},
-		Investing: {
-			total: 0,
-			accounts: []
-		},
-		Financing: {
-			total: 0,
-			accounts: []
-		}
-	};
-	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;
-	}
-	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", {
-		month: "short",
-		day: "numeric"
-	})} – ${endDate.toLocaleDateString("en-US", {
-		year: "numeric",
-		month: "short",
-		day: "numeric"
-	})}`;
-	return {
-		metadata: {
-			businessName: params.businessName,
-			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
-			periodStart: startDate.toISOString().split("T")[0],
-			periodEnd: endDate.toISOString().split("T")[0],
-			displayPeriod: periodDisplay
-		},
-		operating: flows.Operating,
-		investing: flows.Investing,
-		financing: flows.Financing,
-		netCashFlow
-	};
-}
-//#endregion
-//#region src/reports/aged-balance.ts
-const DEFAULT_BUCKETS = [
-	{
-		label: "Current",
-		minDays: 0,
-		maxDays: 31
-	},
-	{
-		label: "31-60",
-		minDays: 31,
-		maxDays: 61
-	},
-	{
-		label: "61-90",
-		minDays: 61,
-		maxDays: 91
-	},
-	{
-		label: "90+",
-		minDays: 91,
-		maxDays: Infinity
-	}
-];
-async function generateAgedBalance(opts, params) {
-	const { AccountModel, JournalEntryModel, country, orgField } = opts;
-	requireOrgScope(orgField, params.organizationId);
-	const asOfDate = params.asOfDate ?? /* @__PURE__ */ new Date();
-	const buckets = params.buckets ?? DEFAULT_BUCKETS;
-	const bucketLabels = buckets.map((b) => b.label);
-	const dueDateField = params.dueDateField ?? "journalItems.dueDate";
-	const contactField = params.contactField;
-	const accountQuery = { active: true };
-	if (orgField && params.organizationId) accountQuery[orgField] = params.organizationId;
-	let targetAccountIds;
-	if (params.accountIds && params.accountIds.length > 0) targetAccountIds = params.accountIds;
-	else {
-		const allAccounts = await AccountModel.find(accountQuery).lean();
-		const categoryPrefix = params.type === "receivable" ? "Balance Sheet-Asset" : "Balance Sheet-Liability";
-		targetAccountIds = allAccounts.filter((a) => {
-			const at = country.getAccountType(a.accountTypeCode);
-			return at && !at.isGroup && at.category.startsWith(categoryPrefix);
-		}).map((a) => a._id);
-	}
-	if (targetAccountIds.length === 0) return {
-		metadata: {
-			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
-			asOfDate: asOfDate.toISOString().split("T")[0],
-			type: params.type
-		},
-		bucketLabels,
-		rows: [],
-		totals: Object.fromEntries(bucketLabels.map((l) => [l, 0])),
-		grandTotal: 0
-	};
-	const allAccounts = await AccountModel.find(accountQuery).lean();
-	const accountLookup = new Map(allAccounts.map((a) => [String(a._id), a]));
-	const baseMatch = {
-		state: "posted",
-		date: { $lte: asOfDate }
-	};
-	if (orgField && params.organizationId) baseMatch[orgField] = params.organizationId;
-	asOfDate.getTime();
-	const groupId = { account: "$journalItems.account" };
-	if (contactField) groupId.contact = `$${contactField}`;
-	const bucketBranches = buckets.map((b) => {
-		return {
-			case: b.maxDays === Infinity ? { $gte: ["$daysPastDue", b.minDays] } : { $and: [{ $gte: ["$daysPastDue", b.minDays] }, { $lt: ["$daysPastDue", b.maxDays] }] },
-			then: b.label
-		};
-	});
-	const pipeline = [
-		{ $match: baseMatch },
-		{ $unwind: "$journalItems" },
-		{ $match: { "journalItems.account": { $in: targetAccountIds } } },
-		{ $addFields: { daysPastDue: { $floor: { $divide: [{ $subtract: [asOfDate, { $ifNull: [`$${dueDateField}`, asOfDate] }] }, 1e3 * 60 * 60 * 24] } } } },
-		{ $addFields: { daysPastDue: { $max: ["$daysPastDue", 0] } } },
-		{ $addFields: { bucketLabel: { $switch: {
-			branches: bucketBranches,
-			default: bucketLabels[bucketLabels.length - 1]
-		} } } },
-		{ $addFields: { netAmount: params.type === "receivable" ? { $subtract: ["$journalItems.debit", "$journalItems.credit"] } : { $subtract: ["$journalItems.credit", "$journalItems.debit"] } } },
-		{ $group: {
-			_id: {
-				...groupId,
-				bucket: "$bucketLabel"
-			},
-			amount: { $sum: "$netAmount" }
-		} }
-	];
-	const results = await JournalEntryModel.aggregate(pipeline);
-	const rowKey = (accountId, contactId) => contactField ? `${String(accountId)}::${String(contactId ?? "")}` : String(accountId);
-	const rowMap = /* @__PURE__ */ new Map();
-	for (const r of results) {
-		const key = rowKey(r._id.account, r._id.contact);
-		if (!rowMap.has(key)) {
-			const acc = accountLookup.get(String(r._id.account));
-			rowMap.set(key, {
-				accountId: r._id.account,
-				accountName: acc?.name ?? "",
-				accountCode: acc?.accountNumber ?? "",
-				...contactField ? { contactId: r._id.contact } : {},
-				total: 0,
-				buckets: Object.fromEntries(bucketLabels.map((l) => [l, 0]))
-			});
+			c: { $sum: "$journalItems.credit" }
+		} }
+	]) : [];
+	const flows = {
+		Operating: {
+			total: 0,
+			accounts: []
+		},
+		Investing: {
+			total: 0,
+			accounts: []
+		},
+		Financing: {
+			total: 0,
+			accounts: []
 		}
-		const row = rowMap.get(key);
-		if (row.buckets[r._id.bucket] !== void 0) row.buckets[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];
-		grandTotal += row.total;
+	};
+	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;
 	}
+	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", {
+		month: "short",
+		day: "numeric"
+	})} – ${endDate.toLocaleDateString("en-US", {
+		year: "numeric",
+		month: "short",
+		day: "numeric"
+	})}`;
 	return {
 		metadata: {
+			businessName: params.businessName,
 			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
-			asOfDate: asOfDate.toISOString().split("T")[0],
-			type: params.type
+			periodStart: startDate.toISOString().split("T")[0],
+			periodEnd: endDate.toISOString().split("T")[0],
+			displayPeriod: periodDisplay
 		},
-		bucketLabels,
-		rows,
-		totals,
-		grandTotal
+		operating: flows.Operating,
+		investing: flows.Investing,
+		financing: flows.Financing,
+		netCashFlow
 	};
 }
 //#endregion
@@ -1071,7 +770,7 @@ async function generateDimensionBreakdown(opts, params) {
 		const dimKey = r._id.dimension == null ? "__null__" : String(r._id.dimension);
 		const accKey = String(r._id.account);
 		if (!dimensionMap.has(dimKey)) dimensionMap.set(dimKey, /* @__PURE__ */ new Map());
-		dimensionMap.get(dimKey).set(accKey, {
+		dimensionMap.get(dimKey)?.set(accKey, {
 			d: r.d,
 			c: r.c
 		});
@@ -1120,47 +819,177 @@ async function generateDimensionBreakdown(opts, params) {
 	};
 }
 //#endregion
-//#region src/reports/budget-vs-actual.ts
-/**
-* Budget vs Actual Report
-*
-* Compares budgeted amounts against actual journal entry balances
-* for a given period. All monetary values are integer cents.
-*/
-async function generateBudgetVsActual(opts, params) {
-	const { AccountModel, JournalEntryModel, BudgetModel, country, orgField } = opts;
+//#region src/reports/general-ledger.ts
+async function generateGeneralLedger(opts, params) {
+	const { AccountModel, JournalEntryModel, country, orgField, fiscalYearStartMonth = 1 } = opts;
 	requireOrgScope(orgField, params.organizationId);
 	const { startDate, endDate } = getDateRange(params.dateOption, params.dateValue);
-	const budgetQuery = {
-		periodStart: { $lte: endDate },
-		periodEnd: { $gte: startDate }
+	const fiscalYearStart = getFiscalYearStart(startDate, fiscalYearStartMonth);
+	const itemFilters = buildItemFilters(params.filters);
+	const acctQuery = { active: true };
+	if (orgField && params.organizationId) acctQuery[orgField] = params.organizationId;
+	if (params.accountId) acctQuery._id = params.accountId;
+	const allAccounts = await AccountModel.find(acctQuery).lean();
+	const filtered = [];
+	for (const acc of allAccounts) {
+		const at = country.getAccountType(acc.accountTypeCode);
+		if (!at || at.isGroup || at.isTotal) continue;
+		filtered.push({
+			acc,
+			at
+		});
+	}
+	if (filtered.length === 0) return {
+		accounts: [],
+		period: {
+			startDate,
+			endDate
+		}
 	};
-	if (orgField && params.organizationId) budgetQuery[orgField] = params.organizationId;
-	if (params.accountIds && params.accountIds.length > 0) budgetQuery.account = { $in: params.accountIds };
-	const budgets = await BudgetModel.find(budgetQuery).lean();
-	if (budgets.length === 0) return {
+	filtered.sort((a, b) => {
+		const codeA = a.acc.accountNumber ?? a.at.code;
+		const codeB = b.acc.accountNumber ?? b.at.code;
+		return codeA.localeCompare(codeB, void 0, { numeric: true });
+	});
+	const bsAccountIds = [];
+	const isAccountIds = [];
+	const allAccountIds = [];
+	for (const { acc, at } of filtered) {
+		allAccountIds.push(acc._id);
+		if (at.category.startsWith("Balance Sheet")) bsAccountIds.push(acc._id);
+		else isAccountIds.push(acc._id);
+	}
+	const orgScope = {};
+	if (orgField && params.organizationId) orgScope[orgField] = params.organizationId;
+	const openingBalancePipeline = (accountIds, dateFilter) => accountIds.length > 0 ? JournalEntryModel.aggregate([
+		{ $match: {
+			state: "posted",
+			date: dateFilter,
+			...orgScope
+		} },
+		{ $unwind: "$journalItems" },
+		{ $match: {
+			"journalItems.account": { $in: accountIds },
+			...itemFilters
+		} },
+		{ $group: {
+			_id: "$journalItems.account",
+			d: { $sum: "$journalItems.debit" },
+			c: { $sum: "$journalItems.credit" }
+		} }
+	]) : Promise.resolve([]);
+	const [bsOpenResults, isOpenResults, periodEntries] = await Promise.all([
+		openingBalancePipeline(bsAccountIds, { $lt: startDate }),
+		openingBalancePipeline(isAccountIds, {
+			$gte: fiscalYearStart,
+			$lt: startDate
+		}),
+		JournalEntryModel.find({
+			state: "posted",
+			date: {
+				$gte: startDate,
+				$lte: endDate
+			},
+			"journalItems.account": { $in: allAccountIds },
+			...orgScope,
+			...itemFilters
+		}).select("date referenceNumber label journalItems").sort({ date: 1 }).lean()
+	]);
+	const openBalMap = /* @__PURE__ */ new Map();
+	for (const r of [...bsOpenResults, ...isOpenResults]) openBalMap.set(String(r._id), {
+		d: r.d,
+		c: r.c
+	});
+	const entryItemsByAccount = /* @__PURE__ */ new Map();
+	for (const entry of periodEntries) {
+		const items = entry.journalItems ?? [];
+		for (const item of items) {
+			const accId = String(item.account);
+			const debit = item.debit ?? 0;
+			const credit = item.credit ?? 0;
+			let list = entryItemsByAccount.get(accId);
+			if (!list) {
+				list = [];
+				entryItemsByAccount.set(accId, list);
+			}
+			list.push({
+				date: entry.date,
+				referenceNumber: entry.referenceNumber ?? "",
+				label: entry.label ?? "",
+				debit,
+				credit
+			});
+		}
+	}
+	const glAccounts = [];
+	for (const { acc, at } of filtered) {
+		const accIdStr = String(acc._id);
+		const openData = openBalMap.get(accIdStr);
+		const openingBalance = openData ? computeEndingBalance(at.category, openData.d, openData.c) : 0;
+		let runningBalance = openingBalance;
+		const entries = [];
+		const mainType = extractMainType(at.category);
+		const accountItems = entryItemsByAccount.get(accIdStr) ?? [];
+		for (const item of accountItems) {
+			const delta = mainType === "Asset" || mainType === "Expense" ? item.debit - item.credit : item.credit - item.debit;
+			runningBalance += delta;
+			entries.push({
+				date: item.date,
+				referenceNumber: item.referenceNumber,
+				label: item.label,
+				debit: item.debit,
+				credit: item.credit,
+				runningBalance
+			});
+		}
+		glAccounts.push({
+			account: acc,
+			openingBalance,
+			entries,
+			closingBalance: runningBalance
+		});
+	}
+	const periodDisplay = params.dateOption === "year" ? `For the year ended ${endDate.toLocaleDateString("en-US", {
+		year: "numeric",
+		month: "long",
+		day: "numeric"
+	})}` : `${startDate.toLocaleDateString("en-US", {
+		month: "short",
+		day: "numeric"
+	})} – ${endDate.toLocaleDateString("en-US", {
+		year: "numeric",
+		month: "short",
+		day: "numeric"
+	})}`;
+	return {
 		metadata: {
+			businessName: params.businessName,
 			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
-			periodStart: startDate.toISOString(),
-			periodEnd: endDate.toISOString()
+			periodStart: startDate.toISOString().split("T")[0],
+			periodEnd: endDate.toISOString().split("T")[0],
+			displayPeriod: periodDisplay
 		},
-		rows: [],
-		summary: {
-			totalBudget: 0,
-			totalActual: 0,
-			totalVariance: 0
+		accounts: glAccounts,
+		period: {
+			startDate,
+			endDate
 		}
 	};
-	const budgetByAccount = /* @__PURE__ */ new Map();
-	for (const b of budgets) {
-		const key = String(b.account);
-		budgetByAccount.set(key, (budgetByAccount.get(key) ?? 0) + b.amount);
-	}
-	const accountIds = [...budgetByAccount.keys()];
-	const accountQuery = { _id: { $in: accountIds } };
-	if (orgField && params.organizationId) accountQuery[orgField] = params.organizationId;
-	const accounts = await AccountModel.find(accountQuery).lean();
-	const accountMap = new Map(accounts.map((a) => [String(a._id), a]));
+}
+//#endregion
+//#region src/reports/income-statement.ts
+async function generateIncomeStatement(opts, params) {
+	const { AccountModel, JournalEntryModel, country, orgField } = opts;
+	requireOrgScope(orgField, params.organizationId);
+	const { startDate, endDate } = 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 isIds = allAccounts.filter((a) => {
+		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: {
@@ -1169,65 +998,108 @@ async function generateBudgetVsActual(opts, params) {
 		}
 	};
 	if (orgField && params.organizationId) baseMatch[orgField] = params.organizationId;
-	const pipeline = [
+	const results = await JournalEntryModel.aggregate([
 		{ $match: baseMatch },
 		{ $unwind: "$journalItems" },
-		{ $match: { "journalItems.account": { $in: accountIds.map((id) => new mongoose.Types.ObjectId(id)) } } },
+		{ $match: {
+			"journalItems.account": { $in: isIds },
+			...itemFilters
+		} },
 		{ $group: {
 			_id: "$journalItems.account",
-			totalDebit: { $sum: "$journalItems.debit" },
-			totalCredit: { $sum: "$journalItems.credit" }
+			d: { $sum: "$journalItems.debit" },
+			c: { $sum: "$journalItems.credit" }
 		} }
-	];
-	const actuals = await JournalEntryModel.aggregate(pipeline);
-	const actualByAccount = /* @__PURE__ */ new Map();
-	for (const a of actuals) actualByAccount.set(String(a._id), {
-		debit: a.totalDebit,
-		credit: a.totalCredit
-	});
-	const rows = [];
-	for (const [accountId, budgetAmount] of budgetByAccount) {
-		const acc = accountMap.get(accountId);
+	]);
+	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;
+		while (current && !visited.has(current.code)) {
+			if (current.isGroup) return current.name;
+			visited.add(current.code);
+			current = current.parentCode ? country.getAccountType(current.parentCode) : void 0;
+		}
+		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 || at.isGroup) continue;
-		const actual = actualByAccount.get(accountId) ?? {
-			debit: 0,
-			credit: 0
-		};
+		if (!at) continue;
 		const mainType = extractMainType(at.category);
-		let actualAmount;
-		if (mainType === "Income") actualAmount = actual.credit - actual.debit;
-		else if (mainType === "Expense") actualAmount = actual.debit - actual.credit;
-		else if (mainType === "Asset") actualAmount = actual.debit - actual.credit;
-		else actualAmount = actual.credit - actual.debit;
-		const variance = actualAmount - budgetAmount;
-		const variancePercent = budgetAmount !== 0 ? Math.round(variance / budgetAmount * 1e4) / 100 : 0;
-		rows.push({
-			accountId: acc._id,
-			accountName: acc.name,
-			accountCode: acc.accountNumber,
-			category: at.category,
-			budgetAmount,
-			actualAmount,
-			variance,
-			variancePercent
+		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;
 	}
-	rows.sort((a, b) => a.accountCode.localeCompare(b.accountCode));
-	const summary = {
-		totalBudget: rows.reduce((s, r) => s + r.budgetAmount, 0),
-		totalActual: rows.reduce((s, r) => s + r.actualAmount, 0),
-		totalVariance: rows.reduce((s, r) => s + r.variance, 0)
+	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 labels = country.reportLabels ?? {};
+	const revenue = {
+		name: labels.revenue ?? "Revenue",
+		total: Object.values(revenueGroups).reduce((s, g) => s + g.total, 0),
+		groups: sortGroups(revenueGroups)
+	};
+	const expenses = {
+		name: labels.expenses ?? "Expenses",
+		total: Object.values(expenseGroups).reduce((s, g) => s + g.total, 0),
+		groups: sortGroups(expenseGroups)
 	};
+	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 ${endDate.toLocaleDateString("en-US", {
+		year: "numeric",
+		month: "long",
+		day: "numeric"
+	})}` : `${startDate.toLocaleDateString("en-US", {
+		month: "short",
+		day: "numeric"
+	})} – ${endDate.toLocaleDateString("en-US", {
+		year: "numeric",
+		month: "short",
+		day: "numeric"
+	})}`;
 	return {
 		metadata: {
+			businessName: params.businessName,
 			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
-			periodStart: startDate.toISOString(),
-			periodEnd: endDate.toISOString()
+			periodStart: startDate.toISOString().split("T")[0],
+			periodEnd: endDate.toISOString().split("T")[0],
+			displayPeriod: periodDisplay
 		},
-		rows,
-		summary
+		revenue,
+		costOfSales,
+		grossProfit,
+		expenses,
+		operatingIncome,
+		netIncome
 	};
 }
 //#endregion
@@ -1429,6 +1301,131 @@ async function generateRevaluation(opts, params) {
 	};
 }
 //#endregion
+//#region src/reports/trial-balance.ts
+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 itemFilters = buildItemFilters(params.filters);
+	const accountQuery = { active: true };
+	if (orgField && params.organizationId) accountQuery[orgField] = params.organizationId;
+	const allAccounts = await AccountModel.find(accountQuery).lean();
+	const bsIds = [];
+	const isIds = [];
+	for (const acc of allAccounts) {
+		const at = country.getAccountType(acc.accountTypeCode);
+		if (!at || at.isGroup) continue;
+		if (at.category.startsWith("Balance Sheet")) bsIds.push(acc._id);
+		else if (at.category.startsWith("Income Statement")) isIds.push(acc._id);
+	}
+	const baseMatch = { state: "posted" };
+	if (orgField && params.organizationId) baseMatch[orgField] = params.organizationId;
+	const accountFilter = params.accountId ? { "journalItems.account": params.accountId } : {};
+	const buildPipeline = (ids, dateFrom, dateTo) => [
+		{ $match: {
+			...baseMatch,
+			date: {
+				$gte: dateFrom,
+				$lt: dateTo
+			}
+		} },
+		{ $unwind: "$journalItems" },
+		{ $match: {
+			"journalItems.account": { $in: ids },
+			...accountFilter,
+			...itemFilters
+		} },
+		{ $group: {
+			_id: "$journalItems.account",
+			d: { $sum: "$journalItems.debit" },
+			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)
+			}
+		});
+	}
+	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 periodDisplay = params.dateOption === "year" ? `For the year ended ${endDate.toLocaleDateString("en-US", {
+		year: "numeric",
+		month: "long",
+		day: "numeric"
+	})}` : `${startDate.toLocaleDateString("en-US", {
+		month: "short",
+		day: "numeric"
+	})} – ${endDate.toLocaleDateString("en-US", {
+		year: "numeric",
+		month: "short",
+		day: "numeric"
+	})}`;
+	return {
+		metadata: {
+			businessName: params.businessName,
+			generatedAt: (/* @__PURE__ */ new Date()).toISOString(),
+			periodStart: startDate.toISOString().split("T")[0],
+			periodEnd: endDate.toISOString().split("T")[0],
+			displayPeriod: periodDisplay
+		},
+		rows,
+		period: {
+			startDate,
+			endDate
+		}
+	};
+}
+//#endregion
 //#region src/utils/logger.ts
 /** Default console-based implementation */
 const defaultLogger = {
@@ -1653,4 +1650,4 @@ async function reopenFiscalPeriod(opts, params) {
 	}
 }
 //#endregion
-export { getDateRange as C, buildItemFilters as S, buildAccountTypeMap as _, defaultLogger as a, isVirtualTaxAccount as b, computeRevaluation as c, DEFAULT_BUCKETS as d, generateAgedBalance as f, generateBalanceSheet as g, generateIncomeStatement as h, finalizeSession as i, generateBudgetVsActual as l, generateGeneralLedger as m, reopenFiscalPeriod as n, generateRevaluation as o, generateCashFlow as p, acquireSession as r, buildRevaluationEntry as s, closeFiscalPeriod as t, generateDimensionBreakdown as u, calculateTotal as v, getFiscalYearStart as w, generateTrialBalance as x, computeEndingBalance as y };
+export { DEFAULT_BUCKETS as C, isVirtualTaxAccount as S, getDateRange as _, defaultLogger as a, calculateTotal as b, buildRevaluationEntry as c, generateGeneralLedger as d, generateDimensionBreakdown as f, buildItemFilters as g, generateBalanceSheet as h, finalizeSession as i, computeRevaluation as l, generateBudgetVsActual as m, reopenFiscalPeriod as n, generateTrialBalance as o, generateCashFlow as p, acquireSession as r, generateRevaluation as s, closeFiscalPeriod as t, generateIncomeStatement as u, getFiscalYearStart as v, generateAgedBalance as w, computeEndingBalance as x, buildAccountTypeMap as y };