@classytic/ledger 0.3.0 → 0.4.1

package/dist/{index-BPukb3L8.d.mts → index-J-XIbXH-.d.mts}

@@ -121,16 +121,16 @@ declare function extractAllRows<TRow>(fieldMap: ExportFieldMap<TRow>, rows: read
 /** One-shot: map + serialize to CSV string. */
 declare function exportToCsv<TRow>(fieldMap: ExportFieldMap<TRow>, rows: readonly TRow[], options?: CsvOptions): string;
 //#endregion
-//#region src/exports/flatten-journal.d.ts
-/** Flatten a single journal entry into one FlatJournalRow per journal item. */
-declare function flattenJournalEntry(entry: PopulatedJournalEntry): FlatJournalRow[];
-/** Flatten multiple journal entries into a single flat row array. */
-declare function flattenJournalEntries(entries: readonly PopulatedJournalEntry[]): FlatJournalRow[];
-//#endregion
 //#region src/exports/field-maps/quickbooks.d.ts
 declare const quickbooksFieldMap: ExportFieldMap<FlatJournalRow>;
 //#endregion
 //#region src/exports/field-maps/universal.d.ts
 declare const universalFieldMap: ExportFieldMap<FlatJournalRow>;
 //#endregion
-export { PopulatedJournalEntry as _, exportToCsv as a, getHeaders as c, serializeCsv as d, CsvOptions as f, PopulatedAccount as g, FlatJournalRow as h, flattenJournalEntry as i, buildCsv as l, ExportFieldMap as m, quickbooksFieldMap as n, extractAllRows as o, ExportField as p, flattenJournalEntries as r, extractRow as s, universalFieldMap as t, escapeCell as u, PopulatedJournalItem as v };
+//#region src/exports/flatten-journal.d.ts
+/** Flatten a single journal entry into one FlatJournalRow per journal item. */
+declare function flattenJournalEntry(entry: PopulatedJournalEntry): FlatJournalRow[];
+/** Flatten multiple journal entries into a single flat row array. */
+declare function flattenJournalEntries(entries: readonly PopulatedJournalEntry[]): FlatJournalRow[];
+//#endregion
+export { PopulatedJournalEntry as _, exportToCsv as a, getHeaders as c, serializeCsv as d, CsvOptions as f, PopulatedAccount as g, FlatJournalRow as h, quickbooksFieldMap as i, buildCsv as l, ExportFieldMap as m, flattenJournalEntry as n, extractAllRows as o, ExportField as p, universalFieldMap as r, extractRow as s, flattenJournalEntries as t, escapeCell as u, PopulatedJournalItem as v };

package/dist/index.d.mts

@@ -1,18 +1,69 @@
 import { _ as TaxMetadata, a as Cents, c as DateRange, d as JournalType, f as MainType, g as TaxDetail, h as StatementType, i as CategoryKey, l as EntryState, m as ObjectId, n as CashFlowCategory, o as Currency, p as NormalBalance, s as DateOption, t as AccountType, u as JournalItem, v as TotalAccountOp } from "./core-8Xfnpn6g.mjs";
-import { _ as getNormalBalance, a as JOURNAL_CODES, b as isValidCategory, c as getJournalTypeCodes, d as CATEGORY_KEYS, i as isValidCurrency, l as isValidJournalType, n as getCurrency, o as JOURNAL_TYPES, r as getMinorUnit, t as CURRENCIES, u as CATEGORIES, v as isBalanceSheet, y as isIncomeStatement } from "./currencies-4WAbFRlw.mjs";
+import { S as isValidCategory, a as getJournalTypeCodes, b as isBalanceSheet, c as CURRENCIES, d as isValidCurrency, f as CATEGORIES, i as getJournalType, l as getCurrency, n as JOURNAL_TYPES, o as isValidJournalType, p as CATEGORY_KEYS, r as getCustomJournalTypes, s as registerJournalType, t as JOURNAL_CODES, u as getMinorUnit, x as isIncomeStatement, y as getNormalBalance } from "./journals-DTipb_rz.mjs";
 import { a as TaxReportLine, i as TaxCodesByRegion, n as CountryPackInput, o as TaxReportTemplate, r as TaxCode, s as defineCountryPack, t as CountryPack } from "./index-CxZqRaOU.mjs";
-import { _ as PopulatedJournalEntry, a as exportToCsv, h as FlatJournalRow, m as ExportFieldMap, n as quickbooksFieldMap, p as ExportField, r as flattenJournalEntries, t as universalFieldMap } from "./index-BPukb3L8.mjs";
+import { _ as PopulatedJournalEntry, a as exportToCsv, h as FlatJournalRow, i as quickbooksFieldMap, m as ExportFieldMap, p as ExportField, r as universalFieldMap, t as flattenJournalEntries } from "./index-J-XIbXH-.mjs";
 import { Money, abs, add, allocate, equals, format, formatPlain, fromDecimal, isNegative, isPositive, isValid, isZero, max, min, multiply, negate, parseCents, percentage, round, splitTaxExclusive, splitTaxInclusive, subtract, toDecimal } from "./money.mjs";
-import { $ as BudgetVsActualReport, A as generateGeneralLedger, B as GeneralLedgerAccount, E as reopenFiscalPeriod, G as ReportCategory, H as IncomeStatementReport, I as generateTrialBalance, J as TaxReturnSummary, K as ReportGroup, L as BalanceSheetReport, M as generateIncomeStatement, O as generateCashFlow, P as generateBalanceSheet, R as CashFlowReport, T as closeFiscalPeriod, U as LedgerEntry, V as GeneralLedgerReport, W as ReportAccount, X as TrialBalanceRow, Y as TrialBalanceReport, _ as DimensionBreakdownOptions, a as AccountForeignBalance, b as DimensionBreakdownRow, c as buildRevaluationEntry, d as AgedBalanceParams, f as AgedBalanceReport, g as generateAgedBalance, h as DEFAULT_BUCKETS, i as generateRevaluation, l as computeRevaluation, m as AgedBucketConfig, n as RevaluationParams, o as RevaluationRate, p as AgedBalanceRow, q as TaxReport, r as RevaluationReport, s as RevaluationResult, t as RevaluationOptions, u as AgedBalanceOptions, v as DimensionBreakdownParams, x as generateDimensionBreakdown, y as DimensionBreakdownReport, z as CashFlowSection } from "./revaluation-D9x0NE8w.mjs";
-import { n as defaultLogger, t as Logger } from "./logger-CbHWZl7v.mjs";
-import { a as MultiTenantConfig, i as MultiCurrencyConfig, n as AuditConfig, o as SchemaOptions, r as JournalSchemaOptions, s as StrictnessConfig, t as AccountingEngineConfig } from "./engine-Cn-9yerQ.mjs";
-import { a as BulkCreateInput, c as PostOptions, d as ReverseOptions, f as ReverseResult, i as AccountRepository, l as ReconcileParams, m as SeedResult, n as wireAccountMethods, o as BulkCreateResult, p as SeedOptions, r as wireJournalEntryMethods, s as JournalEntryRepository, t as wireReconciliationMethods, u as ReconciliationRepository } from "./reconciliation.repository-CW4-8q90.mjs";
-import { n as createJournalEntrySchema, r as createAccountSchema, t as createFiscalPeriodSchema } from "./fiscal-period.schema-BMnlI9H5.mjs";
-import { c as dateLockPlugin, i as fiscalLockPlugin, n as idempotencyPlugin, o as doubleEntryPlugin } from "./idempotency.plugin-B_CNsInz.mjs";
+import { n as defaultLogger, t as Logger } from "./logger-UbTdBb1x.mjs";
+import { a as MultiCurrencyConfig, c as StrictnessConfig, i as ModelNames, n as AuditConfig, o as MultiTenantConfig, r as JournalSchemaOptions, s as SchemaOptions, t as AccountingEngineConfig } from "./engine-scgOvxHJ.mjs";
+import { a as BulkCreateInput, c as PostOptions, d as ReverseOptions, f as ReverseResult, i as AccountRepository, l as ReconcileParams, m as SeedResult, n as wireJournalEntryMethods, o as BulkCreateResult, p as SeedOptions, r as wireAccountMethods, s as JournalEntryRepository, t as wireReconciliationMethods, u as ReconciliationRepository } from "./reconciliation.repository-D-D_ITL-.mjs";
+import { n as createFiscalPeriodSchema, r as createAccountSchema, t as createJournalEntrySchema } from "./journal-entry.schema-JqrfbvB4.mjs";
+import { c as dateLockPlugin, i as fiscalLockPlugin, n as idempotencyPlugin, o as doubleEntryPlugin } from "./idempotency.plugin-zU-GKJ0-.mjs";
+import { $ as AgedBucketConfig, A as BudgetVsActualReport, B as IncomeStatementReport, C as DimensionBreakdownReport, D as generateCashFlow, F as BalanceSheetReport, G as TaxReport, H as ReportAccount, I as CashFlowReport, J as TrialBalanceRow, K as TaxReturnSummary, L as CashFlowSection, M as generateBudgetVsActual, O as BudgetVsActualOptions, P as generateBalanceSheet, Q as AgedBalanceRow, R as GeneralLedgerAccount, S as DimensionBreakdownParams, T as generateDimensionBreakdown, U as ReportCategory, V as LedgerEntry, W as ReportGroup, X as AgedBalanceParams, Y as AgedBalanceOptions, Z as AgedBalanceReport, a as RevaluationReport, b as reopenFiscalPeriod, c as RevaluationRate, d as computeRevaluation, et as DEFAULT_BUCKETS, h as generateGeneralLedger, i as RevaluationParams, j as BudgetVsActualRow, k as BudgetVsActualParams, l as RevaluationResult, n as generateTrialBalance, o as generateRevaluation, p as generateIncomeStatement, q as TrialBalanceReport, r as RevaluationOptions, s as AccountForeignBalance, tt as generateAgedBalance, u as buildRevaluationEntry, w as DimensionBreakdownRow, x as DimensionBreakdownOptions, y as closeFiscalPeriod, z as GeneralLedgerReport } from "./trial-balance-DcQ0xj_4.mjs";
 import * as mongoose$1 from "mongoose";
 import { ClientSession, Connection, Model } from "mongoose";
 import { PluginType, Repository } from "@classytic/mongokit";
 
+//#region src/models/factory.d.ts
+interface LedgerModels {
+  Account: Model<unknown>;
+  JournalEntry: Model<unknown>;
+  FiscalPeriod: Model<unknown>;
+  Budget: Model<unknown>;
+  Reconciliation: Model<unknown>;
+}
+interface ResolvedModelNames {
+  account: string;
+  journalEntry: string;
+  fiscalPeriod: string;
+  budget: string;
+  reconciliation: string;
+}
+declare function resolveModelNames(overrides?: ModelNames): ResolvedModelNames;
+/**
+ * Create (or reuse) all ledger models on the given connection.
+ *
+ * If a model with the same name is already registered on the connection,
+ * the existing model is reused — this allows multiple engine instances
+ * to share models and prevents "OverwriteModelError".
+ */
+declare function createModels(connection: Connection, config: AccountingEngineConfig): LedgerModels;
+//#endregion
+//#region src/repositories/factory.d.ts
+interface LedgerRepositoryPlugins {
+  account?: PluginType[];
+  journalEntry?: PluginType[];
+  fiscalPeriod?: PluginType[];
+  budget?: PluginType[];
+  reconciliation?: PluginType[];
+}
+interface LedgerRepositories {
+  accounts: AccountRepository<unknown>;
+  journalEntries: JournalEntryRepository<unknown>;
+  fiscalPeriods: Repository<unknown>;
+  budgets: Repository<unknown>;
+  reconciliations: ReconciliationRepository<unknown>;
+}
+/**
+ * Build all ledger repositories with plugins + domain methods pre-wired.
+ *
+ * - `accounts` — has seedAccounts(), bulkCreate()
+ * - `journalEntries` — has post(), unpost(), reverse(), duplicate() + double-entry + fiscal-lock (+ idempotency if enabled)
+ * - `fiscalPeriods` — plain CRUD
+ * - `budgets` — plain CRUD
+ * - `reconciliations` — has reconcile(), unreconcile(), getUnreconciled()
+ */
+declare function createRepositories(models: LedgerModels, config: AccountingEngineConfig, plugins?: LedgerRepositoryPlugins): LedgerRepositories;
+//#endregion
 //#region src/engine.d.ts
 declare class AccountingEngine {
   readonly config: AccountingEngineConfig;
@@ -42,7 +93,102 @@ declare class AccountingEngine {
     readonly isValid: typeof isValid;
     readonly parseCents: typeof parseCents;
   };
-  constructor(config: AccountingEngineConfig);
+  private _models?;
+  private _repositories?;
+  private _reports?;
+  constructor(config: AccountingEngineConfig, plugins?: LedgerRepositoryPlugins);
+  /**
+   * Auto-created Mongoose models. Requires `mongoose` in config.
+   *
+   * @throws if `mongoose` was not provided in config
+   */
+  get models(): LedgerModels;
+  /**
+   * Auto-wired repositories with plugins + domain methods (post, reverse, etc.).
+   * Requires `mongoose` in config.
+   *
+   * @throws if `mongoose` was not provided in config
+   */
+  get repositories(): LedgerRepositories;
+  /**
+   * Pre-built reports bound to auto-created models. Requires `mongoose` in config.
+   * For custom models, use `engine.createReports({ Account, JournalEntry, Budget })`.
+   */
+  get reports(): {
+    trialBalance: (params: {
+      organizationId?: unknown;
+      dateOption: "month" | "quarter" | "year" | "custom";
+      dateValue: unknown;
+      accountId?: string;
+      filters?: Record<string, unknown>;
+    }) => Promise<TrialBalanceReport>;
+    balanceSheet: (params: {
+      organizationId?: unknown;
+      dateOption: "month" | "quarter" | "year" | "custom";
+      dateValue: unknown;
+      businessName?: string;
+      filters?: Record<string, unknown>;
+    }) => Promise<BalanceSheetReport>;
+    incomeStatement: (params: {
+      organizationId?: unknown;
+      dateOption: "month" | "quarter" | "year" | "custom";
+      dateValue: unknown;
+      businessName?: string;
+      filters?: Record<string, unknown>;
+    }) => Promise<IncomeStatementReport>;
+    generalLedger: (params: {
+      organizationId?: unknown;
+      dateOption: "month" | "quarter" | "year" | "custom";
+      dateValue: unknown;
+      accountId?: string;
+      filters?: Record<string, unknown>;
+    }) => Promise<GeneralLedgerReport>;
+    cashFlow: (params: {
+      organizationId?: unknown;
+      dateOption: "month" | "quarter" | "year" | "custom";
+      dateValue: unknown;
+      businessName?: string;
+      filters?: Record<string, unknown>;
+    }) => Promise<CashFlowReport>;
+    agedBalance: (params: {
+      organizationId?: unknown;
+      asOfDate?: Date;
+      type: "receivable" | "payable";
+      accountIds?: unknown[];
+      dueDateField?: string;
+      contactField?: string;
+      buckets?: {
+        label: string;
+        minDays: number;
+        maxDays: number;
+      }[] | undefined;
+    }) => Promise<AgedBalanceReport>;
+    dimensionBreakdown: (params: {
+      organizationId?: unknown;
+      dateOption: "month" | "quarter" | "year" | "custom";
+      dateValue: unknown;
+      dimension: string;
+      accountCategory?: string;
+      filters?: Record<string, unknown>;
+    }) => Promise<DimensionBreakdownReport>;
+    budgetVsActual: (params: {
+      organizationId?: unknown;
+      dateOption: "month" | "quarter" | "year" | "custom";
+      dateValue: unknown;
+      accountIds?: unknown[];
+      filters?: Record<string, unknown>;
+    }) => Promise<BudgetVsActualReport>;
+    revaluation: (params: {
+      organizationId?: unknown;
+      asOfDate: Date;
+      rates: {
+        currency: string;
+        rate: number;
+      }[];
+      unrealizedGainLossAccountId: unknown;
+      generateEntry?: boolean;
+    }) => Promise<RevaluationReport>;
+  };
   createAccountSchema(options?: SchemaOptions): mongoose$1.Schema<any, Model<any, any, any, any, any, any, any>, {}, {}, {}, {}, {
     timestamps: true;
   }, {
@@ -53,9 +199,9 @@ declare class AccountingEngine {
     [x: string]: any;
   } & mongoose$1.DefaultTimestampProps, {
     id: string;
-  }, mongoose$1.MergeType<mongoose$1.DefaultSchemaOptions, {
+  }, Omit<mongoose$1.DefaultSchemaOptions, "timestamps"> & {
     timestamps: true;
-  }>> & Omit<{
+  }> & Omit<{
     [x: number]: any;
     [x: string]: any;
   } & mongoose$1.DefaultTimestampProps & {
@@ -84,9 +230,9 @@ declare class AccountingEngine {
     [x: string]: any;
   } & mongoose$1.DefaultTimestampProps, {
     id: string;
-  }, mongoose$1.MergeType<mongoose$1.DefaultSchemaOptions, {
+  }, Omit<mongoose$1.DefaultSchemaOptions, "timestamps"> & {
     timestamps: true;
-  }>> & Omit<{
+  }> & Omit<{
     [x: number]: any;
     [x: string]: any;
   } & mongoose$1.DefaultTimestampProps & {
@@ -115,9 +261,9 @@ declare class AccountingEngine {
     [x: string]: any;
   } & mongoose$1.DefaultTimestampProps, {
     id: string;
-  }, mongoose$1.MergeType<mongoose$1.DefaultSchemaOptions, {
+  }, Omit<mongoose$1.DefaultSchemaOptions, "timestamps"> & {
     timestamps: true;
-  }>> & Omit<{
+  }> & Omit<{
     [x: number]: any;
     [x: string]: any;
   } & mongoose$1.DefaultTimestampProps & {
@@ -146,9 +292,9 @@ declare class AccountingEngine {
     [x: string]: any;
   } & mongoose$1.DefaultTimestampProps, {
     id: string;
-  }, mongoose$1.MergeType<mongoose$1.DefaultSchemaOptions, {
+  }, Omit<mongoose$1.DefaultSchemaOptions, "timestamps"> & {
     timestamps: true;
-  }>> & Omit<{
+  }> & Omit<{
     [x: number]: any;
     [x: string]: any;
   } & mongoose$1.DefaultTimestampProps & {
@@ -177,9 +323,9 @@ declare class AccountingEngine {
     [x: string]: any;
   } & mongoose$1.DefaultTimestampProps, {
     id: string;
-  }, mongoose$1.MergeType<mongoose$1.DefaultSchemaOptions, {
+  }, Omit<mongoose$1.DefaultSchemaOptions, "timestamps"> & {
     timestamps: true;
-  }>> & Omit<{
+  }> & Omit<{
     [x: number]: any;
     [x: string]: any;
   } & mongoose$1.DefaultTimestampProps & {
@@ -198,6 +344,11 @@ declare class AccountingEngine {
   } & {
     __v: number;
   }>;
+  /**
+   * Build a reports object bound to the given models. Use this when you
+   * need custom/external models. Prefer `engine.reports` when the engine
+   * owns the models (via `mongoose` in config).
+   */
   createReports(models: {
     Account: Model<unknown>;
     JournalEntry: Model<unknown>;
@@ -277,6 +428,7 @@ declare class AccountingEngine {
       generateEntry?: boolean;
     }) => Promise<RevaluationReport>;
   };
+  private _buildReports;
   /** Get all posting account types (accounts you can post transactions to) */
   getPostingAccountTypes(): readonly AccountType[];
   /** Validate an account type code */
@@ -335,23 +487,7 @@ declare class AccountingEngine {
    */
   wireReconciliationRepository<TDoc = unknown>(repository: Repository<TDoc>, ReconciliationModel: Model<unknown>, JournalEntryModel: Model<unknown>): ReconciliationRepository<TDoc>;
 }
-declare function createAccountingEngine(config: AccountingEngineConfig): AccountingEngine;
-//#endregion
-//#region src/utils/date-range.d.ts
-/**
- * Compute start/end dates from a date option + value.
- *
- * @throws {Error} If value is null/undefined/invalid for the given option
- *
- * Examples:
- *   getDateRange('month', '2025-03')            → Mar 1 – Mar 31
- *   getDateRange('quarter', { quarter: 2, year: 2025 }) → Apr 1 – Jun 30
- *   getDateRange('year', 2025)                  → Jan 1 – Dec 31
- *   getDateRange('custom', { startDate, endDate })
- */
-declare function getDateRange(option: DateOption, value: unknown): DateRange;
-/** Get fiscal year start date for a given date and fiscal start month */
-declare function getFiscalYearStart(date: Date, fiscalStartMonth?: number): Date;
+declare function createAccountingEngine(config: AccountingEngineConfig, plugins?: LedgerRepositoryPlugins): AccountingEngine;
 //#endregion
 //#region src/utils/account-helpers.d.ts
 /**
@@ -379,60 +515,21 @@ declare function computeEndingBalance(category: CategoryKey, totalDebit: number,
  */
 declare function buildAccountTypeMap(accountTypes: readonly AccountType[]): Map<string, AccountType>;
 //#endregion
-//#region src/utils/errors.d.ts
-/**
- * Typed error for the accounting package.
- * Carries HTTP status + machine-readable code.
- * Replaces all ad-hoc `(error as ...).status = N` patterns.
- */
-declare class AccountingError extends Error {
-  readonly status: number;
-  readonly code: string;
-  constructor(message: string, status?: number, code?: string);
-}
-/** Convenience factory functions */
-declare const Errors: {
-  readonly validation: (msg: string) => AccountingError;
-  readonly notFound: (msg: string) => AccountingError;
-  readonly conflict: (msg: string) => AccountingError;
-  readonly immutable: (msg: string) => AccountingError;
-  readonly fiscal: (msg: string) => AccountingError;
-};
-//#endregion
-//#region src/utils/session.d.ts
-interface SessionResult {
-  session: ClientSession | null;
-  ownSession: boolean;
-}
-/**
- * Acquire a session: uses external if provided, otherwise creates an internal one.
- * Returns { session, ownSession } so callers can commit/abort/end appropriately.
- *
- * When transactions are unavailable (no replica set / standalone), returns
- * session=null and the function runs without transactional safety.
- */
-declare function acquireSession(db: Connection, externalSession: ClientSession | undefined | null, logger?: Logger): Promise<SessionResult>;
-/**
- * Finalize an owned session: commit or abort, then always end.
- */
-declare function finalizeSession(session: ClientSession | null, ownSession: boolean, success: boolean): Promise<void>;
-//#endregion
-//#region src/utils/filter-builder.d.ts
+//#region src/utils/date-range.d.ts
 /**
- * Filter Builder — Sanitizes user-supplied dimension filters for aggregation pipelines.
+ * Compute start/end dates from a date option + value.
  *
- * Prevents injection of dangerous MongoDB operators while allowing
- * standard equality and comparison filters on custom dimension fields.
- */
-/**
- * Build a sanitized filter object from user-supplied dimension filters.
- * Blocks dangerous operators ($where, $expr, $function, etc.).
+ * @throws {Error} If value is null/undefined/invalid for the given option
  *
- * @param filters - Key-value filters (e.g. { 'journalItems.departmentId': 'dept-1' })
- * @returns Sanitized filter object safe for $match stages
- * @throws Error if a blocked operator is used
+ * Examples:
+ *   getDateRange('month', '2025-03')            → Mar 1 – Mar 31
+ *   getDateRange('quarter', { quarter: 2, year: 2025 }) → Apr 1 – Jun 30
+ *   getDateRange('year', 2025)                  → Jan 1 – Dec 31
+ *   getDateRange('custom', { startDate, endDate })
  */
-declare function buildItemFilters(filters?: Record<string, unknown>): Record<string, unknown>;
+declare function getDateRange(option: DateOption, value: unknown): DateRange;
+/** Get fiscal year start date for a given date and fiscal start month */
+declare function getFiscalYearStart(date: Date, fiscalStartMonth?: number): Date;
 //#endregion
 //#region src/utils/dimensions.d.ts
 /**
@@ -483,6 +580,61 @@ declare function buildDimensionIndexes(dimensions: DimensionDefinition[], orgFie
   options?: Record<string, unknown>;
 }>;
 //#endregion
+//#region src/utils/errors.d.ts
+/**
+ * Typed error for the accounting package.
+ * Carries HTTP status + machine-readable code.
+ * Replaces all ad-hoc `(error as ...).status = N` patterns.
+ */
+declare class AccountingError extends Error {
+  readonly status: number;
+  readonly code: string;
+  constructor(message: string, status?: number, code?: string);
+}
+/** Convenience factory functions */
+declare const Errors: {
+  readonly validation: (msg: string) => AccountingError;
+  readonly notFound: (msg: string) => AccountingError;
+  readonly conflict: (msg: string) => AccountingError;
+  readonly immutable: (msg: string) => AccountingError;
+  readonly fiscal: (msg: string) => AccountingError;
+};
+//#endregion
+//#region src/utils/filter-builder.d.ts
+/**
+ * Filter Builder — Sanitizes user-supplied dimension filters for aggregation pipelines.
+ *
+ * Prevents injection of dangerous MongoDB operators while allowing
+ * standard equality and comparison filters on custom dimension fields.
+ */
+/**
+ * Build a sanitized filter object from user-supplied dimension filters.
+ * Blocks dangerous operators ($where, $expr, $function, etc.).
+ *
+ * @param filters - Key-value filters (e.g. { 'journalItems.departmentId': 'dept-1' })
+ * @returns Sanitized filter object safe for $match stages
+ * @throws Error if a blocked operator is used
+ */
+declare function buildItemFilters(filters?: Record<string, unknown>): Record<string, unknown>;
+//#endregion
+//#region src/utils/session.d.ts
+interface SessionResult {
+  session: ClientSession | null;
+  ownSession: boolean;
+}
+/**
+ * Acquire a session: uses external if provided, otherwise creates an internal one.
+ * Returns { session, ownSession } so callers can commit/abort/end appropriately.
+ *
+ * When transactions are unavailable (no replica set / standalone), returns
+ * session=null and the function runs without transactional safety.
+ */
+declare function acquireSession(db: Connection, externalSession: ClientSession | undefined | null, logger?: Logger): Promise<SessionResult>;
+/**
+ * Finalize an owned session: commit or abort, then always end.
+ */
+declare function finalizeSession(session: ClientSession | null, ownSession: boolean, success: boolean): Promise<void>;
+//#endregion
 //#region src/types/contracts.d.ts
 /** A single line produced by a subledger for posting */
 interface SubledgerJournalItem {
@@ -527,4 +679,4 @@ interface PostingResult {
   idempotencyKeys?: string[];
 }
 //#endregion
-export { type AccountForeignBalance, type AccountRepository, type AccountType, AccountingEngine, type AccountingEngineConfig, AccountingError, type AgedBalanceOptions, type AgedBalanceParams, type AgedBalanceReport, type AgedBalanceRow, type AgedBucketConfig, type AuditConfig, type BalanceSheetReport, type BulkCreateInput, type BulkCreateResult, CATEGORIES, CATEGORY_KEYS, CURRENCIES, type CashFlowCategory, type CashFlowReport, type CashFlowSection, type CategoryKey, type Cents, type CountryPack, type CountryPackInput, type Currency, DEFAULT_BUCKETS, type DateOption, type DateRange, type DimensionBreakdownOptions, type DimensionBreakdownParams, type DimensionBreakdownReport, type DimensionBreakdownRow, type DimensionDefinition, type EntryState, Errors, type ExportField, type ExportFieldMap, type FlatJournalRow, type GeneralLedgerAccount, type GeneralLedgerReport, type IncomeStatementReport, JOURNAL_CODES, JOURNAL_TYPES, type JournalEntryRepository, type JournalItem, type JournalSchemaOptions, type JournalType, type LedgerEntry, type Logger, type MainType, Money, type MultiCurrencyConfig, type MultiTenantConfig, type NormalBalance, type PopulatedJournalEntry, type PostOptions, type PostingContract, type PostingResult, type ReconcileParams, type ReconciliationRepository, type ReportAccount, type ReportCategory, type ReportGroup, type RevaluationOptions, type RevaluationParams, type RevaluationRate, type RevaluationReport, type RevaluationResult, type ReverseOptions, type ReverseResult, type SchemaOptions, type SeedOptions, type SeedResult, type SessionResult, type StatementType, type StrictnessConfig, type SubledgerJournalItem, type SubledgerPostingInput, type TaxCode, type TaxCodesByRegion, type TaxDetail, type TaxMetadata, type TaxReport, type TaxReportLine, type TaxReportTemplate, type TaxReturnSummary, type TotalAccountOp, type TrialBalanceReport, type TrialBalanceRow, acquireSession, add, allocate, buildAccountTypeMap, buildDimensionFields, buildDimensionIndexes, buildItemFilters, buildRevaluationEntry, calculateTotal, closeFiscalPeriod, computeEndingBalance, computeRevaluation, createAccountSchema, createAccountingEngine, createFiscalPeriodSchema, createJournalEntrySchema, dateLockPlugin, defaultLogger, defineCountryPack, doubleEntryPlugin, exportToCsv, finalizeSession, fiscalLockPlugin, flattenJournalEntries, format, formatPlain, fromDecimal, generateAgedBalance, generateBalanceSheet, generateCashFlow, generateDimensionBreakdown, generateGeneralLedger, generateIncomeStatement, generateRevaluation, generateTrialBalance, getCurrency, getDateRange, getFiscalYearStart, getJournalTypeCodes, getMinorUnit, getNormalBalance, idempotencyPlugin, isBalanceSheet, isIncomeStatement, isValidCategory, isValidCurrency, isValidJournalType, isVirtualTaxAccount, multiply, parseCents, percentage, quickbooksFieldMap, reopenFiscalPeriod, splitTaxExclusive, splitTaxInclusive, subtract, toDecimal, universalFieldMap, wireAccountMethods, wireJournalEntryMethods, wireReconciliationMethods };
+export { type AccountForeignBalance, type AccountRepository, type AccountType, AccountingEngine, type AccountingEngineConfig, AccountingError, type AgedBalanceOptions, type AgedBalanceParams, type AgedBalanceReport, type AgedBalanceRow, type AgedBucketConfig, type AuditConfig, type BalanceSheetReport, type BudgetVsActualOptions, type BudgetVsActualParams, type BudgetVsActualReport, type BudgetVsActualRow, type BulkCreateInput, type BulkCreateResult, CATEGORIES, CATEGORY_KEYS, CURRENCIES, type CashFlowCategory, type CashFlowReport, type CashFlowSection, type CategoryKey, type Cents, type CountryPack, type CountryPackInput, type Currency, DEFAULT_BUCKETS, type DateOption, type DateRange, type DimensionBreakdownOptions, type DimensionBreakdownParams, type DimensionBreakdownReport, type DimensionBreakdownRow, type DimensionDefinition, type EntryState, Errors, type ExportField, type ExportFieldMap, type FlatJournalRow, type GeneralLedgerAccount, type GeneralLedgerReport, type IncomeStatementReport, JOURNAL_CODES, JOURNAL_TYPES, type JournalEntryRepository, type JournalItem, type JournalSchemaOptions, type JournalType, type LedgerEntry, type LedgerModels, type LedgerRepositories, type LedgerRepositoryPlugins, type Logger, type MainType, type ModelNames, Money, type MultiCurrencyConfig, type MultiTenantConfig, type NormalBalance, type PopulatedJournalEntry, type PostOptions, type PostingContract, type PostingResult, type ReconcileParams, type ReconciliationRepository, type ReportAccount, type ReportCategory, type ReportGroup, type ResolvedModelNames, type RevaluationOptions, type RevaluationParams, type RevaluationRate, type RevaluationReport, type RevaluationResult, type ReverseOptions, type ReverseResult, type SchemaOptions, type SeedOptions, type SeedResult, type SessionResult, type StatementType, type StrictnessConfig, type SubledgerJournalItem, type SubledgerPostingInput, type TaxCode, type TaxCodesByRegion, type TaxDetail, type TaxMetadata, type TaxReport, type TaxReportLine, type TaxReportTemplate, type TaxReturnSummary, type TotalAccountOp, type TrialBalanceReport, type TrialBalanceRow, acquireSession, add, allocate, buildAccountTypeMap, buildDimensionFields, buildDimensionIndexes, buildItemFilters, buildRevaluationEntry, calculateTotal, closeFiscalPeriod, computeEndingBalance, computeRevaluation, createAccountSchema, createAccountingEngine, createFiscalPeriodSchema, createJournalEntrySchema, createModels, createRepositories, dateLockPlugin, defaultLogger, defineCountryPack, doubleEntryPlugin, exportToCsv, finalizeSession, fiscalLockPlugin, flattenJournalEntries, format, formatPlain, fromDecimal, generateAgedBalance, generateBalanceSheet, generateBudgetVsActual, generateCashFlow, generateDimensionBreakdown, generateGeneralLedger, generateIncomeStatement, generateRevaluation, generateTrialBalance, getCurrency, getCustomJournalTypes, getDateRange, getFiscalYearStart, getJournalType, getJournalTypeCodes, getMinorUnit, getNormalBalance, idempotencyPlugin, isBalanceSheet, isIncomeStatement, isValidCategory, isValidCurrency, isValidJournalType, isVirtualTaxAccount, multiply, parseCents, percentage, quickbooksFieldMap, registerJournalType, reopenFiscalPeriod, resolveModelNames, splitTaxExclusive, splitTaxInclusive, subtract, toDecimal, universalFieldMap, wireAccountMethods, wireJournalEntryMethods, wireReconciliationMethods };