@classytic/ledger 0.6.0 → 0.7.0

package/dist/country/index.d.mts

@@ -1,2 +1,2 @@
-import { a as TaxCodesByRegion, c as TaxReportLine, i as TaxCode, l as TaxReportTemplate, n as CountryPackInput, o as TaxExigibility, r as JournalTemplate, s as TaxRepartitionLine, t as CountryPack, u as defineCountryPack } from "../index-BthGypsI.mjs";
-export { CountryPack, CountryPackInput, JournalTemplate, TaxCode, TaxCodesByRegion, TaxExigibility, TaxRepartitionLine, TaxReportLine, TaxReportTemplate, defineCountryPack };
+import { i as defineCountryPack, n as CountryPackInput, r as JournalTemplate, t as CountryPack } from "../index-BX8miYdu.mjs";
+export { CountryPack, CountryPackInput, JournalTemplate, defineCountryPack };

package/dist/country/index.mjs

@@ -15,9 +15,6 @@ function defineCountryPack(input) {
 			const at = accountMap.get(code);
 			return at !== void 0 && !at.isTotal && !at.isGroup;
 		},
-		getTaxCodesForRegion: (region) => {
-			return (input.taxCodesByRegion[region] ?? []).map((c) => input.taxCodes[c]).filter(Boolean);
-		},
 		flattenAccountTypes: () => input.accountTypes
 	};
 }

package/dist/{fx-realization.plugin-CgQFDGv2.mjs → fx-realization.plugin-CfYy1tB6.mjs}

@@ -275,42 +275,6 @@ function fiscalLockPlugin(options) {
 		})
 	});
 }
-const defaultTaxSelector = (acc) => acc.taxMetadata != null;
-function taxLockPlugin(options) {
-	const { TaxPeriodModel, AccountModel, JournalEntryModel, orgField } = options;
-	const isTaxAffecting = options.isTaxAffecting ?? defaultTaxSelector;
-	const deriveFilter = options.deriveFilter ?? ((data) => ({
-		jurisdiction: data.jurisdiction,
-		taxType: data.taxType
-	}));
-	return createLockPlugin({
-		scope: "tax",
-		accountSelector: isTaxAffecting,
-		AccountModel,
-		JournalEntryModel,
-		orgField,
-		resolve: periodResolver({
-			scope: "tax",
-			PeriodModel: TaxPeriodModel,
-			startField: "periodStart",
-			endField: "periodEnd",
-			closedField: "status",
-			closedValue: { $ne: "open" },
-			labelField: "jurisdiction",
-			subTypeField: "taxType",
-			externalRefField: "returnRef",
-			orgField,
-			extraQuery: (ctx) => {
-				const filter = deriveFilter(ctx.data);
-				if (!filter) return void 0;
-				const out = {};
-				if (filter.jurisdiction) out.jurisdiction = filter.jurisdiction;
-				if (filter.taxType) out.taxType = filter.taxType;
-				return Object.keys(out).length ? out : void 0;
-			}
-		})
-	});
-}
 function dailyLockPlugin(options) {
 	return createLockPlugin({
 		scope: "daily",
@@ -456,4 +420,4 @@ function fxRealizationPlugin(options) {
 	};
 }
 //#endregion
-export { taxLockPlugin as a, createLockPlugin as c, fiscalLockPlugin as i, idempotencyPlugin as l, creditLimitPlugin as n, watermarkResolver as o, dailyLockPlugin as r, periodResolver as s, fxRealizationPlugin as t, doubleEntryPlugin as u };
+export { watermarkResolver as a, idempotencyPlugin as c, fiscalLockPlugin as i, doubleEntryPlugin as l, creditLimitPlugin as n, periodResolver as o, dailyLockPlugin as r, createLockPlugin as s, fxRealizationPlugin as t };

package/dist/index-BX8miYdu.d.mts

@@ -0,0 +1,119 @@
+import { t as AccountType } from "./core-BkGjuVZj.mjs";
+
+//#region src/country/index.d.ts
+/**
+ * Declarative template that tells the engine which journals to seed for a
+ * new organization. Consumers call
+ * `engine.repositories.journals.seedDefaults(orgId)` which reads these from
+ * the country pack and creates one Journal document per template.
+ *
+ * Journals are *optional* — if a consumer never seeds journals, the legacy
+ * `journalType` enum on a journal entry still works. Consumers opting in
+ * get per-journal sequence prefixes, restricted payment methods, bank
+ * statement sources, etc.
+ */
+interface JournalTemplate {
+  /** Short stable identifier — e.g. `'SALES'`, `'PURCHASE'`, `'BANK'`. */
+  readonly code: string;
+  /** Display name. */
+  readonly name: string;
+  /**
+   * One of the registered `JOURNAL_TYPES` codes — connects this journal to
+   * the engine's reference-number generator and posting-contract system.
+   */
+  readonly journalType: string;
+  /** Reference-number prefix — defaults to `code` when omitted. */
+  readonly sequencePrefix?: string;
+  /** First sequence number — defaults to `1`. */
+  readonly sequenceStartNum?: number;
+  /**
+   * Logical source — pure ledgering (`'general'`), sale-side docs (`'sale'`),
+   * purchase-side docs (`'purchase'`), cash/bank movement (`'bank'`, `'cash'`).
+   * Drives default locks (sale-lock, purchase-lock) when they're wired.
+   */
+  readonly kind?: 'general' | 'sale' | 'purchase' | 'bank' | 'cash' | string;
+  /** Optional default debit/credit account roles for quick data entry. */
+  readonly defaultDebitAccountRole?: string;
+  readonly defaultCreditAccountRole?: string;
+}
+interface CountryPack {
+  /** ISO 3166-1 alpha-2 code (e.g., 'CA', 'US', 'GB') */
+  readonly code: string;
+  /** Country name */
+  readonly name: string;
+  /** Default currency code */
+  readonly defaultCurrency: string;
+  /**
+   * Full chart of accounts template — flat array of account type definitions.
+   * Includes both posting accounts and grouping / total rows.
+   */
+  readonly accountTypes: readonly AccountType[];
+  /**
+   * Optional journal templates seeded per organization. When a consumer
+   * calls `engine.repositories.journals.seedDefaults(orgId)`, the engine
+   * creates one Journal document per template. See `JournalTemplate`.
+   */
+  readonly journalTemplates?: readonly JournalTemplate[];
+  /**
+   * The retained earnings account code — the account that holds accumulated
+   * retained earnings (e.g. '3600' CA, '3310' BD).
+   *
+   * On the balance sheet, this account is excluded from normal equity grouping
+   * and its balance is folded into the computed "Retained Earnings" section
+   * (opening RE = RE account balance + prior-year unclosed P&L).
+   *
+   * Inspired by Odoo's `equity_unaffected` account type.
+   */
+  readonly retainedEarningsAccountCode?: string;
+  /**
+   * Display code for the "Previous Years Retained Earnings" line on the
+   * balance sheet (e.g. '3660' for CA GIFI). Defaults to retainedEarningsAccountCode.
+   */
+  readonly retainedEarningsDisplayCode?: string;
+  /** Display code for current year net income line (e.g. '3680' CA, '3311' BD) */
+  readonly currentYearEarningsCode?: string;
+  /** Group label code used to identify Cost of Sales in the income statement */
+  readonly cogsGroupCode?: string;
+  /** Override default English report section names */
+  readonly reportLabels?: {
+    readonly assets?: string;
+    readonly liabilities?: string;
+    readonly equity?: string;
+    readonly revenue?: string;
+    readonly expenses?: string;
+  };
+  /** Get all account types that can be posted to (not groups, not totals) */
+  getPostingAccountTypes(): readonly AccountType[];
+  /** Get account type by code */
+  getAccountType(code: string): AccountType | undefined;
+  /** Validate an account type code exists */
+  isValidAccountType(code: string): boolean;
+  /** Check if an account type can receive postings */
+  isPostingAccount(code: string): boolean;
+  /** Flatten hierarchical accounts (if needed) */
+  flattenAccountTypes(): readonly AccountType[];
+}
+interface CountryPackInput {
+  code: string;
+  name: string;
+  defaultCurrency: string;
+  accountTypes: readonly AccountType[];
+  journalTemplates?: readonly JournalTemplate[];
+  retainedEarningsAccountCode?: string;
+  retainedEarningsDisplayCode?: string;
+  currentYearEarningsCode?: string;
+  cogsGroupCode?: string;
+  reportLabels?: {
+    readonly assets?: string;
+    readonly liabilities?: string;
+    readonly equity?: string;
+    readonly revenue?: string;
+    readonly expenses?: string;
+  };
+}
+/**
+ * Factory to create a CountryPack with auto-generated helper methods.
+ */
+declare function defineCountryPack(input: CountryPackInput): CountryPack;
+//#endregion
+export { defineCountryPack as i, CountryPackInput as n, JournalTemplate as r, CountryPack as t };

package/dist/{tax-hooks-BnVenul5.d.mts → index-Bl0_ak5w.d.mts}

@@ -213,7 +213,22 @@ declare function creditLimitPlugin(options: CreditLimitPluginOptions): {
  * This file is side-effect only — importing it anywhere in the package is
  * enough to activate the augmentation. `src/types/index.ts` re-exports it.
  */
-type LedgerInternalOp = 'post' | 'unpost' | 'archive' | 'reverseMark' | 'fxRealize' | 'cashBasisRealize';
+/**
+ * Internal op tags attached to `repository.update()` / `repository.create()`
+ * calls that the ledger itself initiates. Plugins observing the
+ * `before:update` / `before:create` hooks can read `context._ledgerInternal`
+ * to identify legitimate engine operations and skip guards accordingly.
+ *
+ * - `post` / `unpost` / `archive`  — state transitions on an entry
+ * - `reverseMark`                  — marking an original as reversed
+ *                                    (exempt from fiscal/daily locks)
+ * - `fxRealize`                    — FX realization plugin balancing entry
+ *                                    (exempt from all locks and credit-limit)
+ *
+ * Tax-specific internal ops (e.g. cash-basis exigibility realization) live
+ * in their respective tax packages and are not part of the ledger core.
+ */
+type LedgerInternalOp = 'post' | 'unpost' | 'archive' | 'reverseMark' | 'fxRealize';
 declare module '@classytic/mongokit' {
   interface RepositoryContext {
     /**
@@ -414,48 +429,6 @@ declare function fiscalLockPlugin(options: FiscalLockPluginOptions): {
   name: string;
   apply(repo: _classytic_mongokit0.RepositoryInstance): void;
 };
-interface TaxLockPluginOptions {
-  /**
-   * Tax-period model. Expected shape (fields are overridable via the
-   * lower-level `createLockPlugin` if your schema differs):
-   *
-   *   {
-   *     periodStart: Date,
-   *     periodEnd: Date,
-   *     status: 'open' | 'filed' | 'amended',
-   *     jurisdiction?: string,
-   *     taxType?: string,
-   *     returnRef?: string,
-   *     [orgField]?: unknown,
-   *   }
-   *
-   * `status !== 'open'` counts as locked.
-   */
-  TaxPeriodModel: Model<unknown>;
-  AccountModel: Model<unknown>;
-  JournalEntryModel?: Model<unknown>;
-  orgField?: string;
-  /**
-   * Predicate deciding which accounts participate in tax returns.
-   * Defaults to `acc => acc.taxMetadata != null` — matches the
-   * convention used by country packs that populate `taxMetadata` on
-   * tax-payable / tax-recoverable account types.
-   */
-  isTaxAffecting?: LockAccountSelector;
-  /**
-   * Derive `{ jurisdiction, taxType }` from the entry payload so each
-   * post can look up the right row. Default: use `data.jurisdiction`
-   * and `data.taxType` directly when present.
-   */
-  deriveFilter?: (data: Record<string, unknown>) => {
-    jurisdiction?: string;
-    taxType?: string;
-  } | undefined;
-}
-declare function taxLockPlugin(options: TaxLockPluginOptions): {
-  name: string;
-  apply(repo: _classytic_mongokit0.RepositoryInstance): void;
-};
 interface DailyLockPluginOptions {
   /**
    * Return the `lastClosedDate` for the given org/branch — everything
@@ -488,26 +461,4 @@ interface WatermarkResolverOptions {
 }
 declare function watermarkResolver(options: WatermarkResolverOptions): LockResolver;
 //#endregion
-//#region src/utils/tax-hooks.d.ts
-interface TaxLineInput {
-  account: unknown;
-  amount: number;
-  side: 'debit' | 'credit';
-  taxCode?: string;
-  extraFields?: Record<string, unknown>;
-}
-interface GeneratedTaxLine {
-  account: unknown;
-  debit: number;
-  credit: number;
-  label?: string;
-  taxDetails?: Array<{
-    taxCode: string;
-    taxName?: string;
-  }>;
-}
-interface TaxLineGenerator {
-  generateTaxLines(input: TaxLineInput): GeneratedTaxLine[];
-}
-//#endregion
-export { JournalEntryRepository as A, SeedResult as B, DoubleEntryPluginOptions as C, AccountRepository as D, creditLimitPlugin as E, PostOptions as F, ReconciliationRepository as I, ReverseOptions as L, JournalRepository as M, MatchInput as N, BulkCreateInput as O, OpenItem as P, ReverseResult as R, fxRealizationPlugin as S, CreditLimitPluginOptions as T, LockResolver as _, DailyLockPluginOptions as a, idempotencyPlugin as b, dailyLockPlugin as c, PeriodResolverOptions as d, periodResolver as f, LockHit as g, LockAccountSelector as h, watermarkResolver as i, JournalItemRef as j, BulkCreateResult as k, fiscalLockPlugin as l, CreateLockPluginOptions as m, TaxLineInput as n, FiscalLockPluginOptions as o, createLockPlugin as p, WatermarkResolverOptions as r, TaxLockPluginOptions as s, TaxLineGenerator as t, taxLockPlugin as u, LockResolverContext as v, doubleEntryPlugin as w, FxRealizationPluginOptions as x, IdempotencyPluginOptions as y, SeedOptions as z };
+export { OpenItem as A, AccountRepository as C, JournalItemRef as D, JournalEntryRepository as E, SeedOptions as F, SeedResult as I, ReconciliationRepository as M, ReverseOptions as N, JournalRepository as O, ReverseResult as P, creditLimitPlugin as S, BulkCreateResult as T, FxRealizationPluginOptions as _, dailyLockPlugin as a, doubleEntryPlugin as b, periodResolver as c, LockAccountSelector as d, LockHit as f, idempotencyPlugin as g, IdempotencyPluginOptions as h, FiscalLockPluginOptions as i, PostOptions as j, MatchInput as k, createLockPlugin as l, LockResolverContext as m, watermarkResolver as n, fiscalLockPlugin as o, LockResolver as p, DailyLockPluginOptions as r, PeriodResolverOptions as s, WatermarkResolverOptions as t, CreateLockPluginOptions as u, fxRealizationPlugin as v, BulkCreateInput as w, CreditLimitPluginOptions as x, DoubleEntryPluginOptions as y };

package/dist/index.d.mts

@@ -1,10 +1,10 @@
 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-BkGjuVZj.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-C50E9mpo.mjs";
-import { a as TaxCodesByRegion, c as TaxReportLine, i as TaxCode, l as TaxReportTemplate, n as CountryPackInput, o as TaxExigibility, r as JournalTemplate, s as TaxRepartitionLine, t as CountryPack, u as defineCountryPack } from "./index-BthGypsI.mjs";
+import { i as defineCountryPack, n as CountryPackInput, r as JournalTemplate, t as CountryPack } from "./index-BX8miYdu.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-D1ZjgVxn.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 TrialBalanceRow, A as generateDimensionBreakdown, B as BalanceSheetReport, D as DimensionBreakdownParams, E as DimensionBreakdownOptions, F as BudgetVsActualReport, G as IncomeStatementReport, H as CashFlowSection, I as BudgetVsActualRow, J as ReportCategory, K as LedgerEntry, L as generateBudgetVsActual, M as generateCashFlow, N as BudgetVsActualOptions, O as DimensionBreakdownReport, P as BudgetVsActualParams, Q as TrialBalanceReport, T as reopenFiscalPeriod, U as GeneralLedgerAccount, V as CashFlowReport, W as GeneralLedgerReport, X as TaxReport, Y as ReportGroup, Z as TaxReturnSummary, a as RevaluationReport, at as DEFAULT_BUCKETS, b as generateGeneralLedger, c as RevaluationRate, ct as defaultLogger, d as computeRevaluation, et as AgedBalanceOptions, f as PartnerLedgerLine, g as generatePartnerLedger, h as PartnerLedgerReport, i as RevaluationParams, it as AgedBucketConfig, k as DimensionBreakdownRow, l as RevaluationResult, m as PartnerLedgerParams, n as generateTrialBalance, nt as AgedBalanceReport, o as generateRevaluation, ot as generateAgedBalance, p as PartnerLedgerOptions, q as ReportAccount, r as RevaluationOptions, rt as AgedBalanceRow, s as AccountForeignBalance, st as Logger, tt as AgedBalanceParams, u as buildRevaluationEntry, v as generateIncomeStatement, w as closeFiscalPeriod, z as generateBalanceSheet } from "./trial-balance-s92GEvRR.mjs";
-import { A as JournalEntryRepository, B as SeedResult, D as AccountRepository, E as creditLimitPlugin, F as PostOptions, I as ReconciliationRepository, L as ReverseOptions, M as JournalRepository, N as MatchInput, O as BulkCreateInput, P as OpenItem, R as ReverseResult, S as fxRealizationPlugin, T as CreditLimitPluginOptions, _ as LockResolver, a as DailyLockPluginOptions, b as idempotencyPlugin, c as dailyLockPlugin, d as PeriodResolverOptions, f as periodResolver, g as LockHit, h as LockAccountSelector, i as watermarkResolver, j as JournalItemRef, k as BulkCreateResult, l as fiscalLockPlugin, m as CreateLockPluginOptions, n as TaxLineInput, o as FiscalLockPluginOptions, p as createLockPlugin, r as WatermarkResolverOptions, s as TaxLockPluginOptions, t as TaxLineGenerator, u as taxLockPlugin, v as LockResolverContext, w as doubleEntryPlugin, x as FxRealizationPluginOptions, z as SeedOptions } from "./tax-hooks-BnVenul5.mjs";
+import { $ as AgedBalanceParams, A as generateDimensionBreakdown, B as BalanceSheetReport, D as DimensionBreakdownParams, E as DimensionBreakdownOptions, F as BudgetVsActualReport, G as IncomeStatementReport, H as CashFlowSection, I as BudgetVsActualRow, J as ReportCategory, K as LedgerEntry, L as generateBudgetVsActual, M as generateCashFlow, N as BudgetVsActualOptions, O as DimensionBreakdownReport, P as BudgetVsActualParams, Q as AgedBalanceOptions, T as reopenFiscalPeriod, U as GeneralLedgerAccount, V as CashFlowReport, W as GeneralLedgerReport, X as TrialBalanceReport, Y as ReportGroup, Z as TrialBalanceRow, a as RevaluationReport, at as Logger, b as generateGeneralLedger, c as RevaluationRate, d as computeRevaluation, et as AgedBalanceReport, f as PartnerLedgerLine, g as generatePartnerLedger, h as PartnerLedgerReport, i as RevaluationParams, it as generateAgedBalance, k as DimensionBreakdownRow, l as RevaluationResult, m as PartnerLedgerParams, n as generateTrialBalance, nt as AgedBucketConfig, o as generateRevaluation, ot as defaultLogger, p as PartnerLedgerOptions, q as ReportAccount, r as RevaluationOptions, rt as DEFAULT_BUCKETS, s as AccountForeignBalance, tt as AgedBalanceRow, u as buildRevaluationEntry, v as generateIncomeStatement, w as closeFiscalPeriod, z as generateBalanceSheet } from "./trial-balance-DTc8kzTD.mjs";
+import { A as OpenItem, C as AccountRepository, D as JournalItemRef, E as JournalEntryRepository, F as SeedOptions, I as SeedResult, M as ReconciliationRepository, N as ReverseOptions, O as JournalRepository, P as ReverseResult, S as creditLimitPlugin, T as BulkCreateResult, _ as FxRealizationPluginOptions, a as dailyLockPlugin, b as doubleEntryPlugin, c as periodResolver, d as LockAccountSelector, f as LockHit, g as idempotencyPlugin, i as FiscalLockPluginOptions, j as PostOptions, k as MatchInput, l as createLockPlugin, m as LockResolverContext, n as watermarkResolver, o as fiscalLockPlugin, p as LockResolver, r as DailyLockPluginOptions, s as PeriodResolverOptions, t as WatermarkResolverOptions, u as CreateLockPluginOptions, v as fxRealizationPlugin, w as BulkCreateInput, x as CreditLimitPluginOptions } from "./index-Bl0_ak5w.mjs";
 import { ClientSession, Connection, Model } from "mongoose";
 import { PaginationConfig, PluginType, Repository } from "@classytic/mongokit";
 
@@ -256,23 +256,18 @@ interface IntrospectAPI {
    * Agents use this to discover what analytics they can run.
    */
   reports(): ReadonlyArray<ReportDescriptor>;
-  /**
-   * List tax codes — all of them, or filtered by region.
-   */
-  taxCodes(region?: string): ReadonlyArray<TaxCode>;
   /**
    * List fiscal periods for an organization.
    */
   fiscalPeriods(organizationId?: unknown, session?: ClientSession | null): Promise<FiscalPeriodSummary[]>;
   /**
    * A one-shot snapshot of everything an agent needs to start working:
-   * accounts, journal types, reports, tax codes, fiscal periods.
+   * accounts, journal types, reports, fiscal periods.
    */
   catalog(organizationId?: unknown): Promise<{
     accounts: AccountSummary[];
     journalTypes: ReadonlyArray<JournalType>;
     reports: ReadonlyArray<ReportDescriptor>;
-    taxCodes: ReadonlyArray<TaxCode>;
     fiscalPeriods: FiscalPeriodSummary[];
   }>;
 }
@@ -292,21 +287,6 @@ interface ActorContext {
 type AccountCode = string;
 /** Integer-cents amount. */
 type Cents$1 = number;
-interface TaxInput {
-  /** Tax code from the country pack (e.g. 'HST', 'GST', 'VAT') */
-  readonly code: string;
-  /**
-   * Account type code where the tax amount posts.
-   * For sales: the tax-payable account (e.g. '2300' HST Collected).
-   * For expenses: the tax-recoverable (ITC) account (e.g. '2400' HST Paid).
-   */
-  readonly account: AccountCode;
-  /**
-   * If true, `amount` is tax-inclusive and will be split into base + tax.
-   * If false (default), `amount` is the tax-exclusive base and tax is added.
-   */
-  readonly inclusive?: boolean;
-}
 /**
  * Options passed to every record.* operation. Matches mongokit's
  * RepositoryContext shape so audit/observability plugins pick them up
@@ -331,14 +311,16 @@ interface RecordOptions {
 interface RecordSaleInput {
   /** Transaction date */
   readonly date: Date;
-  /** Tax-exclusive sale amount in integer cents (unless `tax.inclusive` is true) */
+  /** Sale amount in integer cents. Tax, if any, is the caller's responsibility
+   *  — compute it with your tax engine (e.g. `@classytic/bd-tax`,
+   *  `@classytic/ca-tax`) and either pre-add it to `amount` + include a
+   *  tax journal item via `record.adjustment`, or post the entry directly
+   *  via `engine.repositories.journalEntries.create`. */
   readonly amount: Cents$1;
   /** Account that receives the money — either Cash or Accounts Receivable */
   readonly receivableAccount: AccountCode;
   /** Revenue account */
   readonly revenueAccount: AccountCode;
-  /** Tax info — optional */
-  readonly tax?: TaxInput;
   /** Free-text label / memo */
   readonly label?: string;
   /** Optional reference number override (otherwise auto-generated) */
@@ -350,14 +332,13 @@ interface RecordSaleInput {
 }
 interface RecordExpenseInput {
   readonly date: Date;
-  /** Tax-exclusive expense amount in cents (unless `tax.inclusive` is true) */
+  /** Expense amount in integer cents. Tax is caller's responsibility — see
+   *  `RecordSaleInput.amount` comment. */
   readonly amount: Cents$1;
   /** Expense category account (e.g. '6010' Rent) */
   readonly expenseAccount: AccountCode;
   /** Where the money came from — either Cash or Accounts Payable */
   readonly paidFromAccount: AccountCode;
-  /** Tax info (recoverable input tax credit) */
-  readonly tax?: TaxInput;
   readonly label?: string;
   readonly reference?: string;
   readonly dimensions?: Record<string, unknown>;
@@ -402,23 +383,25 @@ interface RecordAdjustmentInput {
 }
 interface RecordAPI {
   /**
-   * Record a sale. Debits cash/AR, credits revenue, splits tax if provided.
+   * Record a sale. Debits cash/AR, credits revenue. Tax lines — if needed —
+   * are the consumer's responsibility (compute via your tax engine and
+   * either add to `amount` or use `record.adjustment`).
    *
    * @example
    * ```typescript
    * await engine.record.sale(orgId, {
    *   date: new Date('2025-04-01'),
-   *   amount: 10000,                    // $100.00 base
+   *   amount: 10000,                    // $100.00 total
    *   receivableAccount: '1001',        // Cash
    *   revenueAccount: '4010',           // Service Revenue
-   *   tax: { code: 'HST', account: '2300' },  // 13% HST Collected
    *   label: 'Invoice #INV-001',
    * });
    * ```
    */
   sale(organizationId: unknown, input: RecordSaleInput, options?: RecordOptions): Promise<unknown>;
   /**
-   * Record an expense. Debits expense, credits cash/AP, splits input tax credit if provided.
+   * Record an expense. Debits expense, credits cash/AP. Tax is caller's
+   * responsibility — see `sale()`.
    */
   expense(organizationId: unknown, input: RecordExpenseInput, options?: RecordOptions): Promise<unknown>;
   /**
@@ -557,45 +540,10 @@ declare class AccountingEngine {
   isValidAccountType(code: string): boolean;
   /** Get account type definition by code */
   getAccountType(code: string): AccountType | undefined;
-  /** Get tax codes for a region */
-  getTaxCodesForRegion(region: string): TaxCode[];
   private _buildReports;
 }
 declare function createAccountingEngine(config: AccountingEngineConfig): AccountingEngine;
 //#endregion
-//#region src/utils/repartition-tax.d.ts
-/**
- * Resolves an `accountRole` (e.g. `'collected'`, `'recoverable'`,
- * `'transition'`) into the actual account ObjectId for the consumer's
- * chart of accounts. Implementations typically close over an account
- * cache loaded per organization at engine start.
- */
-type RepartitionAccountResolver = (role: string, taxCode: TaxCode, input: TaxLineInput) => unknown;
-interface RepartitionGeneratorOptions {
-  /** Country pack — provides tax codes and optional resolver. */
-  country: CountryPack;
-  /** Required: resolve role → account id in the consumer's chart. */
-  resolveAccount: RepartitionAccountResolver;
-  /**
-   * Document type — determines which repartition lines apply. A line
-   * with `documentTypes: ['invoice']` is skipped when this is `'refund'`.
-   * Defaults to `'invoice'`.
-   */
-  documentType?: 'invoice' | 'refund' | 'payment';
-}
-/**
- * Build a `TaxLineGenerator` that expands each hit `taxCode` into one
- * journal item per repartition line. Taxes without `repartition` fall
- * back to a single-line generator using the direction-implied account.
- */
-declare function createRepartitionTaxGenerator(options: RepartitionGeneratorOptions): TaxLineGenerator;
-/**
- * Helper for packs that want the standard "role → account-type code"
- * mapping without writing their own resolver. Returns the function you
- * stuff into `CountryPackInput.resolveTaxRepartitionAccountCode`.
- */
-declare function defaultResolveTaxRepartitionAccountCode(country: CountryPack): (role: string, tax: TaxCode) => string | undefined;
-//#endregion
 //#region src/utils/account-helpers.d.ts
 /**
  * Check if an account type is a virtual tax sub-account.
@@ -816,4 +764,4 @@ interface PostingResult {
   idempotencyKeys?: string[];
 }
 //#endregion
-export { type AccountCode, type AccountForeignBalance, type AccountRepository, type AccountSummary, type AccountType, AccountingEngine, type AccountingEngineConfig, AccountingError, type ActorContext, type AgedBalanceOptions, type AgedBalanceParams, type AgedBalanceReport, type AgedBalanceRow, type AgedBucketConfig, type AuditConfig, type BalanceSheetReport, type BudgetVsActualOptions, type BudgetVsActualParams, type BudgetVsActualReport, type BudgetVsActualRow, type BulkCreateInput, type BulkCreateResult, CATEGORIES, CATEGORY_KEYS, CURRENCIES, type CashFlowCategory, type CashFlowReport, type CashFlowSection, type CategoryKey, type Cents, type CountryPack, type CountryPackInput, type CreateLockPluginOptions, type CreditLimitPluginOptions, type Currency, DEFAULT_BUCKETS, type DailyLockPluginOptions, type DateOption, type DateRange, type DimensionBreakdownOptions, type DimensionBreakdownParams, type DimensionBreakdownReport, type DimensionBreakdownRow, type DimensionDefinition, type EntryState, Errors, type ExportField, type ExportFieldMap, type FieldError, type FiscalLockPluginOptions, type FiscalPeriodSummary, type FlatJournalRow, type FxRealizationPluginOptions, type GeneralLedgerAccount, type GeneralLedgerReport, type IncomeStatementReport, type IntrospectAPI, JOURNAL_CODES, JOURNAL_TYPES, type JournalEntryRepository, type JournalItem, type JournalItemRef, type JournalRepository, type JournalSchemaOptions, type JournalTemplate, type JournalType, type LedgerEntry, type LedgerModels, type LedgerPaginationConfig, type LedgerRepositories, type LedgerRepositoryPlugins, type LockAccountSelector, type LockHit, type LockResolver, type LockResolverContext, type Logger, type MainType, type MatchInput, type ModelNames, Money, type MultiCurrencyConfig, type MultiTenantConfig, type NormalBalance, type OpenItem, type PartnerLedgerLine, type PartnerLedgerOptions, type PartnerLedgerParams, type PartnerLedgerReport, type PeriodResolverOptions, type PopulatedJournalEntry, type PostOptions, type PostingContract, type PostingResult, type ReconciliationRepository, type RecordAPI, type RecordAdjustmentInput, type RecordAdjustmentLine, type RecordExpenseInput, type RecordOptions, type RecordPaymentInput, type RecordSaleInput, type RecordTransferInput, type RepartitionAccountResolver, type RepartitionGeneratorOptions, type ReportAccount, type ReportCategory, type ReportDescriptor, type ReportGroup, type ResolvedModelNames, type RevaluationOptions, type RevaluationParams, type RevaluationRate, type RevaluationReport, type RevaluationResult, type ReverseOptions, type ReverseResult, type SchemaOptions, type SeedOptions, type SeedResult, type Cents$1 as SemanticCents, type SessionResult, type StatementType, type StrictnessConfig, type SubledgerJournalItem, type SubledgerPostingInput, type TaxCode, type TaxCodesByRegion, type TaxDetail, type TaxExigibility, type TaxInput, type TaxLockPluginOptions, type TaxMetadata, type TaxRepartitionLine, type TaxReport, type TaxReportLine, type TaxReportTemplate, type TaxReturnSummary, type TotalAccountOp, type TrialBalanceReport, type TrialBalanceRow, type WatermarkResolverOptions, acquireSession, add, allocate, buildAccountTypeMap, buildDimensionFields, buildDimensionIndexes, buildItemFilters, buildRevaluationEntry, calculateTotal, closeFiscalPeriod, computeEndingBalance, computeRevaluation, createAccountingEngine, createLockPlugin, createModels, createRepartitionTaxGenerator, createRepositories, creditLimitPlugin, dailyLockPlugin, defaultLogger, defaultResolveTaxRepartitionAccountCode, defineCountryPack, doubleEntryPlugin, exportToCsv, finalizeSession, fiscalLockPlugin, flattenJournalEntries, format, formatPlain, fromDecimal, fxRealizationPlugin, generateAgedBalance, generateBalanceSheet, generateBudgetVsActual, generateCashFlow, generateDimensionBreakdown, generateGeneralLedger, generateIncomeStatement, generatePartnerLedger, generateRevaluation, generateTrialBalance, getCurrency, getCustomJournalTypes, getDateRange, getFiscalYearStart, getJournalType, getJournalTypeCodes, getMinorUnit, getNormalBalance, idempotencyPlugin, isBalanceSheet, isIncomeStatement, isValidCategory, isValidCurrency, isValidJournalType, isVirtualTaxAccount, multiply, parseCents, percentage, periodResolver, quickbooksFieldMap, registerJournalType, reopenFiscalPeriod, resolveModelNames, splitTaxExclusive, splitTaxInclusive, subtract, taxLockPlugin, toDecimal, universalFieldMap, watermarkResolver };
+export { type AccountCode, type AccountForeignBalance, type AccountRepository, type AccountSummary, type AccountType, AccountingEngine, type AccountingEngineConfig, AccountingError, type ActorContext, type AgedBalanceOptions, type AgedBalanceParams, type AgedBalanceReport, type AgedBalanceRow, type AgedBucketConfig, type AuditConfig, type BalanceSheetReport, type BudgetVsActualOptions, type BudgetVsActualParams, type BudgetVsActualReport, type BudgetVsActualRow, type BulkCreateInput, type BulkCreateResult, CATEGORIES, CATEGORY_KEYS, CURRENCIES, type CashFlowCategory, type CashFlowReport, type CashFlowSection, type CategoryKey, type Cents, type CountryPack, type CountryPackInput, type CreateLockPluginOptions, type CreditLimitPluginOptions, type Currency, DEFAULT_BUCKETS, type DailyLockPluginOptions, type DateOption, type DateRange, type DimensionBreakdownOptions, type DimensionBreakdownParams, type DimensionBreakdownReport, type DimensionBreakdownRow, type DimensionDefinition, type EntryState, Errors, type ExportField, type ExportFieldMap, type FieldError, type FiscalLockPluginOptions, type FiscalPeriodSummary, type FlatJournalRow, type FxRealizationPluginOptions, type GeneralLedgerAccount, type GeneralLedgerReport, type IncomeStatementReport, type IntrospectAPI, JOURNAL_CODES, JOURNAL_TYPES, type JournalEntryRepository, type JournalItem, type JournalItemRef, type JournalRepository, type JournalSchemaOptions, type JournalTemplate, type JournalType, type LedgerEntry, type LedgerModels, type LedgerPaginationConfig, type LedgerRepositories, type LedgerRepositoryPlugins, type LockAccountSelector, type LockHit, type LockResolver, type LockResolverContext, type Logger, type MainType, type MatchInput, type ModelNames, Money, type MultiCurrencyConfig, type MultiTenantConfig, type NormalBalance, type OpenItem, type PartnerLedgerLine, type PartnerLedgerOptions, type PartnerLedgerParams, type PartnerLedgerReport, type PeriodResolverOptions, type PopulatedJournalEntry, type PostOptions, type PostingContract, type PostingResult, type ReconciliationRepository, type RecordAPI, type RecordAdjustmentInput, type RecordAdjustmentLine, type RecordExpenseInput, type RecordOptions, type RecordPaymentInput, type RecordSaleInput, type RecordTransferInput, type ReportAccount, type ReportCategory, type ReportDescriptor, type ReportGroup, type ResolvedModelNames, type RevaluationOptions, type RevaluationParams, type RevaluationRate, type RevaluationReport, type RevaluationResult, type ReverseOptions, type ReverseResult, type SchemaOptions, type SeedOptions, type SeedResult, type Cents$1 as SemanticCents, type SessionResult, type StatementType, type StrictnessConfig, type SubledgerJournalItem, type SubledgerPostingInput, type TaxDetail, type TaxMetadata, type TotalAccountOp, type TrialBalanceReport, type TrialBalanceRow, type WatermarkResolverOptions, acquireSession, add, allocate, buildAccountTypeMap, buildDimensionFields, buildDimensionIndexes, buildItemFilters, buildRevaluationEntry, calculateTotal, closeFiscalPeriod, computeEndingBalance, computeRevaluation, createAccountingEngine, createLockPlugin, createModels, createRepositories, creditLimitPlugin, dailyLockPlugin, defaultLogger, defineCountryPack, doubleEntryPlugin, exportToCsv, finalizeSession, fiscalLockPlugin, flattenJournalEntries, format, formatPlain, fromDecimal, fxRealizationPlugin, generateAgedBalance, generateBalanceSheet, generateBudgetVsActual, generateCashFlow, generateDimensionBreakdown, generateGeneralLedger, generateIncomeStatement, generatePartnerLedger, generateRevaluation, generateTrialBalance, getCurrency, getCustomJournalTypes, getDateRange, getFiscalYearStart, getJournalType, getJournalTypeCodes, getMinorUnit, getNormalBalance, idempotencyPlugin, isBalanceSheet, isIncomeStatement, isValidCategory, isValidCurrency, isValidJournalType, isVirtualTaxAccount, multiply, parseCents, percentage, periodResolver, quickbooksFieldMap, registerJournalType, reopenFiscalPeriod, resolveModelNames, splitTaxExclusive, splitTaxInclusive, subtract, toDecimal, universalFieldMap, watermarkResolver };

package/dist/index.mjs

@@ -3,7 +3,7 @@ import { Money, add, allocate, format, formatPlain, fromDecimal, multiply, parse
 import { n as Errors, t as AccountingError } from "./errors-CSDQPNyt.mjs";
 import { C as isVirtualTaxAccount, E as requireOrgScope, S as computeEndingBalance, T as generateAgedBalance, _ as buildItemFilters, a as finalizeSession, b as buildAccountTypeMap, c as generateRevaluation, d as generateIncomeStatement, f as generateGeneralLedger, g as generateBalanceSheet, h as generateBudgetVsActual, i as acquireSession, l as buildRevaluationEntry, m as generateCashFlow, n as closeFiscalPeriod, o as defaultLogger, p as generateDimensionBreakdown, r as reopenFiscalPeriod, s as generateTrialBalance, t as generatePartnerLedger, u as computeRevaluation, v as getDateRange, w as DEFAULT_BUCKETS, x as calculateTotal, y as getFiscalYearStart } from "./partner-ledger-D9H5hegI.mjs";
 import { c as getNormalBalance, d as isValidCategory, l as isBalanceSheet, n as CATEGORY_KEYS, t as CATEGORIES, u as isIncomeStatement } from "./categories-BkKdv16V.mjs";
-import { a as taxLockPlugin, c as createLockPlugin, i as fiscalLockPlugin, l as idempotencyPlugin, n as creditLimitPlugin, o as watermarkResolver, r as dailyLockPlugin, s as periodResolver, t as fxRealizationPlugin, u as doubleEntryPlugin } from "./fx-realization.plugin-CgQFDGv2.mjs";
+import { a as watermarkResolver, c as idempotencyPlugin, i as fiscalLockPlugin, l as doubleEntryPlugin, n as creditLimitPlugin, o as periodResolver, r as dailyLockPlugin, s as createLockPlugin, t as fxRealizationPlugin } from "./fx-realization.plugin-CfYy1tB6.mjs";
 import { defineCountryPack } from "./country/index.mjs";
 import { a as exportToCsv, i as quickbooksFieldMap, r as universalFieldMap, t as flattenJournalEntries } from "./exports-BP-0Ni5W.mjs";
 import mongoose, { Schema } from "mongoose";
@@ -2055,10 +2055,6 @@ function buildIntrospectAPI({ models, country, config }) {
 		return Object.freeze([...builtIn, ...custom]);
 	};
 	const reports = () => REPORT_CATALOG;
-	const taxCodes = (region) => {
-		if (region) return Object.freeze(country.getTaxCodesForRegion(region));
-		return Object.freeze(Object.values(country.taxCodes));
-	};
 	const fiscalPeriods = async (organizationId, session = null) => {
 		const filter = {};
 		if (orgField && organizationId != null) filter[orgField] = organizationId;
@@ -2076,32 +2072,21 @@ function buildIntrospectAPI({ models, country, config }) {
 		accounts: await accounts(organizationId),
 		journalTypes: journalTypes(),
 		reports: reports(),
-		taxCodes: taxCodes(),
 		fiscalPeriods: await fiscalPeriods(organizationId)
 	});
 	return {
 		accounts,
 		journalTypes,
 		reports,
-		taxCodes,
 		fiscalPeriods,
 		catalog
 	};
 }
 //#endregion
 //#region src/semantic/record.ts
-function buildRecordAPI({ models, repositories, country, config }) {
+function buildRecordAPI({ models, repositories, config }) {
 	const AccountModel = models.Account;
 	const orgField = config.multiTenant?.orgField;
-	const lookupTaxRate = (taxCode) => {
-		const tc = country.taxCodes[taxCode];
-		if (!tc) throw Errors.notFound(`Tax code '${taxCode}' not found in country pack.`, [{
-			path: "tax.code",
-			issue: "unknown tax code",
-			value: taxCode
-		}]);
-		return tc.rate;
-	};
 	const resolveAccounts = async (organizationId, codes, path, session) => {
 		const unique = Array.from(new Set(codes));
 		const filter = { accountTypeCode: { $in: unique } };
@@ -2155,26 +2140,8 @@ function buildRecordAPI({ models, repositories, country, config }) {
 	});
 	const sale = async (organizationId, input, options) => {
 		validateAmount(input.amount, "amount");
-		let baseAmount = input.amount;
-		let taxAmount = 0;
-		if (input.tax) {
-			const rate = lookupTaxRate(input.tax.code);
-			if (input.tax.inclusive) {
-				const split = splitTaxInclusive(input.amount, rate);
-				baseAmount = split.base;
-				taxAmount = split.tax;
-			} else {
-				const split = splitTaxExclusive(input.amount, rate);
-				baseAmount = split.base;
-				taxAmount = split.tax;
-			}
-		}
-		const totalCharge = baseAmount + taxAmount;
-		const codes = [input.receivableAccount, input.revenueAccount];
-		if (input.tax) codes.push(input.tax.account);
-		const acctMap = await resolveAccounts(organizationId, codes, "receivableAccount", options?.session ?? null);
-		const items = [buildItem(acctMap.get(input.receivableAccount), totalCharge, 0, input.label, input.dimensions), buildItem(acctMap.get(input.revenueAccount), 0, baseAmount, input.label, input.dimensions)];
-		if (input.tax) items.push(buildItem(acctMap.get(input.tax.account), 0, taxAmount, `${input.label ?? "Sale"} — ${input.tax.code}`, input.dimensions));
+		const acctMap = await resolveAccounts(organizationId, [input.receivableAccount, input.revenueAccount], "receivableAccount", options?.session ?? null);
+		const items = [buildItem(acctMap.get(input.receivableAccount), input.amount, 0, input.label, input.dimensions), buildItem(acctMap.get(input.revenueAccount), 0, input.amount, input.label, input.dimensions)];
 		return postEntry(organizationId, {
 			journalType: input.journalType ?? "SALES",
 			date: input.date,
@@ -2185,27 +2152,8 @@ function buildRecordAPI({ models, repositories, country, config }) {
 	};
 	const expense = async (organizationId, input, options) => {
 		validateAmount(input.amount, "amount");
-		let baseAmount = input.amount;
-		let taxAmount = 0;
-		if (input.tax) {
-			const rate = lookupTaxRate(input.tax.code);
-			if (input.tax.inclusive) {
-				const split = splitTaxInclusive(input.amount, rate);
-				baseAmount = split.base;
-				taxAmount = split.tax;
-			} else {
-				const split = splitTaxExclusive(input.amount, rate);
-				baseAmount = split.base;
-				taxAmount = split.tax;
-			}
-		}
-		const totalPaid = baseAmount + taxAmount;
-		const codes = [input.expenseAccount, input.paidFromAccount];
-		if (input.tax) codes.push(input.tax.account);
-		const acctMap = await resolveAccounts(organizationId, codes, "expenseAccount", options?.session ?? null);
-		const items = [buildItem(acctMap.get(input.expenseAccount), baseAmount, 0, input.label, input.dimensions)];
-		if (input.tax) items.push(buildItem(acctMap.get(input.tax.account), taxAmount, 0, `${input.label ?? "Expense"} — ${input.tax.code} ITC`, input.dimensions));
-		items.push(buildItem(acctMap.get(input.paidFromAccount), 0, totalPaid, input.label, input.dimensions));
+		const acctMap = await resolveAccounts(organizationId, [input.expenseAccount, input.paidFromAccount], "expenseAccount", options?.session ?? null);
+		const items = [buildItem(acctMap.get(input.expenseAccount), input.amount, 0, input.label, input.dimensions), buildItem(acctMap.get(input.paidFromAccount), 0, input.amount, input.label, input.dimensions)];
 		return postEntry(organizationId, {
 			journalType: input.journalType ?? "PURCHASES",
 			date: input.date,
@@ -2337,7 +2285,6 @@ var AccountingEngine = class {
 		this.record = buildRecordAPI({
 			models: this.models,
 			repositories: this.repositories,
-			country: this.country,
 			config: this.config
 		});
 		this.introspect = buildIntrospectAPI({
@@ -2366,10 +2313,6 @@ var AccountingEngine = class {
 	getAccountType(code) {
 		return this.country.getAccountType(code);
 	}
-	/** Get tax codes for a region */
-	getTaxCodesForRegion(region) {
-		return this.country.getTaxCodesForRegion(region);
-	}
 	_buildReports() {
 		const AccountModel = this.models.Account;
 		const JournalEntryModel = this.models.JournalEntry;
@@ -2450,68 +2393,6 @@ function createAccountingEngine(config) {
 	return new AccountingEngine(config);
 }
 //#endregion
-//#region src/utils/repartition-tax.ts
-/**
-* Default role resolver used when the country pack doesn't override.
-* Walks `taxCodes` to find a code whose `direction` matches the role.
-*/
-function defaultResolveRoleCode(role, _tax, country) {
-	const direction = role === "collected" ? "collected" : role === "recoverable" ? "recoverable" : null;
-	if (!direction) return void 0;
-	for (const tc of Object.values(country.taxCodes)) if (tc.direction === direction) return tc.code;
-}
-/**
-* Build a `TaxLineGenerator` that expands each hit `taxCode` into one
-* journal item per repartition line. Taxes without `repartition` fall
-* back to a single-line generator using the direction-implied account.
-*/
-function createRepartitionTaxGenerator(options) {
-	const { country, resolveAccount, documentType = "invoice" } = options;
-	return { generateTaxLines(input) {
-		const code = input.taxCode;
-		if (!code) return [];
-		const tax = country.taxCodes[code];
-		if (!tax) return [];
-		const baseTax = Math.round(input.amount * tax.rate / 100);
-		if (baseTax === 0) return [];
-		const lines = tax.repartition && tax.repartition.length > 0 ? tax.repartition.filter((line) => !line.documentTypes || line.documentTypes.includes(documentType)) : [{
-			factor: 1,
-			accountRole: tax.direction === "recoverable" ? "recoverable" : "collected",
-			gridCode: tax.reportLines?.[0]
-		}];
-		const generated = [];
-		for (const rep of lines) {
-			const signed = Math.round(baseTax * rep.factor);
-			if (signed === 0) continue;
-			const account = resolveAccount(rep.accountRole, tax, input);
-			if (!account) throw new Error(`repartitionTax: cannot resolve account for role "${rep.accountRole}" on tax "${tax.code}"`);
-			const absAmount = Math.abs(signed);
-			let onCredit = rep.accountRole === "collected" || rep.accountRole === "transition";
-			if (signed < 0) onCredit = !onCredit;
-			generated.push({
-				account,
-				debit: onCredit ? 0 : absAmount,
-				credit: onCredit ? absAmount : 0,
-				label: rep.label ?? `${tax.name} ${rep.accountRole}`,
-				taxDetails: [{
-					taxCode: tax.code,
-					taxName: tax.name,
-					...rep.gridCode != null ? { gridCode: String(rep.gridCode) } : {}
-				}]
-			});
-		}
-		return generated;
-	} };
-}
-/**
-* Helper for packs that want the standard "role → account-type code"
-* mapping without writing their own resolver. Returns the function you
-* stuff into `CountryPackInput.resolveTaxRepartitionAccountCode`.
-*/
-function defaultResolveTaxRepartitionAccountCode(country) {
-	return (role, tax) => defaultResolveRoleCode(role, tax, country);
-}
-//#endregion
 //#region src/utils/dimensions.ts
 /**
 * Analytic Dimensions — Helpers for defining analytic dimensions
@@ -2571,4 +2452,4 @@ function buildDimensionIndexes(dimensions, orgField) {
 	});
 }
 //#endregion
-export { AccountingEngine, AccountingError, CATEGORIES, CATEGORY_KEYS, CURRENCIES, DEFAULT_BUCKETS, Errors, JOURNAL_CODES, JOURNAL_TYPES, Money, acquireSession, add, allocate, buildAccountTypeMap, buildDimensionFields, buildDimensionIndexes, buildItemFilters, buildRevaluationEntry, calculateTotal, closeFiscalPeriod, computeEndingBalance, computeRevaluation, createAccountingEngine, createLockPlugin, createModels, createRepartitionTaxGenerator, createRepositories, creditLimitPlugin, dailyLockPlugin, defaultLogger, defaultResolveTaxRepartitionAccountCode, defineCountryPack, doubleEntryPlugin, exportToCsv, finalizeSession, fiscalLockPlugin, flattenJournalEntries, format, formatPlain, fromDecimal, fxRealizationPlugin, generateAgedBalance, generateBalanceSheet, generateBudgetVsActual, generateCashFlow, generateDimensionBreakdown, generateGeneralLedger, generateIncomeStatement, generatePartnerLedger, generateRevaluation, generateTrialBalance, getCurrency, getCustomJournalTypes, getDateRange, getFiscalYearStart, getJournalType, getJournalTypeCodes, getMinorUnit, getNormalBalance, idempotencyPlugin, isBalanceSheet, isIncomeStatement, isValidCategory, isValidCurrency, isValidJournalType, isVirtualTaxAccount, multiply, parseCents, percentage, periodResolver, quickbooksFieldMap, registerJournalType, reopenFiscalPeriod, resolveModelNames, splitTaxExclusive, splitTaxInclusive, subtract, taxLockPlugin, toDecimal, universalFieldMap, watermarkResolver };
+export { AccountingEngine, AccountingError, CATEGORIES, CATEGORY_KEYS, CURRENCIES, DEFAULT_BUCKETS, Errors, JOURNAL_CODES, JOURNAL_TYPES, Money, acquireSession, add, allocate, buildAccountTypeMap, buildDimensionFields, buildDimensionIndexes, buildItemFilters, buildRevaluationEntry, calculateTotal, closeFiscalPeriod, computeEndingBalance, computeRevaluation, createAccountingEngine, createLockPlugin, createModels, createRepositories, creditLimitPlugin, dailyLockPlugin, defaultLogger, defineCountryPack, doubleEntryPlugin, exportToCsv, finalizeSession, fiscalLockPlugin, flattenJournalEntries, format, formatPlain, fromDecimal, fxRealizationPlugin, generateAgedBalance, generateBalanceSheet, generateBudgetVsActual, generateCashFlow, generateDimensionBreakdown, generateGeneralLedger, generateIncomeStatement, generatePartnerLedger, generateRevaluation, generateTrialBalance, getCurrency, getCustomJournalTypes, getDateRange, getFiscalYearStart, getJournalType, getJournalTypeCodes, getMinorUnit, getNormalBalance, idempotencyPlugin, isBalanceSheet, isIncomeStatement, isValidCategory, isValidCurrency, isValidJournalType, isVirtualTaxAccount, multiply, parseCents, percentage, periodResolver, quickbooksFieldMap, registerJournalType, reopenFiscalPeriod, resolveModelNames, splitTaxExclusive, splitTaxInclusive, subtract, toDecimal, universalFieldMap, watermarkResolver };

package/dist/plugins/index.d.mts

@@ -1,16 +1,2 @@
-import { C as DoubleEntryPluginOptions, E as creditLimitPlugin, S as fxRealizationPlugin, T as CreditLimitPluginOptions, _ as LockResolver, a as DailyLockPluginOptions, b as idempotencyPlugin, c as dailyLockPlugin, d as PeriodResolverOptions, f as periodResolver, g as LockHit, h as LockAccountSelector, i as watermarkResolver, l as fiscalLockPlugin, m as CreateLockPluginOptions, o as FiscalLockPluginOptions, p as createLockPlugin, r as WatermarkResolverOptions, s as TaxLockPluginOptions, t as TaxLineGenerator, u as taxLockPlugin, v as LockResolverContext, w as doubleEntryPlugin, x as FxRealizationPluginOptions, y as IdempotencyPluginOptions } from "../tax-hooks-BnVenul5.mjs";
-import { RepositoryInstance } from "@classytic/mongokit";
-
-//#region src/plugins/tax-hook.plugin.d.ts
-interface TaxHookPluginOptions {
-  /** Tax line generator — implements the tax calculation logic */
-  generator: TaxLineGenerator;
-  /** Only apply tax hooks on posted entries (default: true) */
-  onlyOnPost?: boolean;
-}
-declare function taxHookPlugin(options: TaxHookPluginOptions): {
-  name: string;
-  apply(repo: RepositoryInstance): void;
-};
-//#endregion
-export { type CreateLockPluginOptions, type CreditLimitPluginOptions, type DailyLockPluginOptions, type DoubleEntryPluginOptions, type FiscalLockPluginOptions, type FxRealizationPluginOptions, type IdempotencyPluginOptions, type LockAccountSelector, type LockHit, type LockResolver, type LockResolverContext, type PeriodResolverOptions, type TaxHookPluginOptions, type TaxLockPluginOptions, type WatermarkResolverOptions, createLockPlugin, creditLimitPlugin, dailyLockPlugin, doubleEntryPlugin, fiscalLockPlugin, fxRealizationPlugin, idempotencyPlugin, periodResolver, taxHookPlugin, taxLockPlugin, watermarkResolver };
+import { S as creditLimitPlugin, _ as FxRealizationPluginOptions, a as dailyLockPlugin, b as doubleEntryPlugin, c as periodResolver, d as LockAccountSelector, f as LockHit, g as idempotencyPlugin, h as IdempotencyPluginOptions, i as FiscalLockPluginOptions, l as createLockPlugin, m as LockResolverContext, n as watermarkResolver, o as fiscalLockPlugin, p as LockResolver, r as DailyLockPluginOptions, s as PeriodResolverOptions, t as WatermarkResolverOptions, u as CreateLockPluginOptions, v as fxRealizationPlugin, x as CreditLimitPluginOptions, y as DoubleEntryPluginOptions } from "../index-Bl0_ak5w.mjs";
+export { type CreateLockPluginOptions, type CreditLimitPluginOptions, type DailyLockPluginOptions, type DoubleEntryPluginOptions, type FiscalLockPluginOptions, type FxRealizationPluginOptions, type IdempotencyPluginOptions, type LockAccountSelector, type LockHit, type LockResolver, type LockResolverContext, type PeriodResolverOptions, type WatermarkResolverOptions, createLockPlugin, creditLimitPlugin, dailyLockPlugin, doubleEntryPlugin, fiscalLockPlugin, fxRealizationPlugin, idempotencyPlugin, periodResolver, watermarkResolver };

package/dist/plugins/index.mjs

@@ -1,57 +1,2 @@
-import { a as taxLockPlugin, c as createLockPlugin, i as fiscalLockPlugin, l as idempotencyPlugin, n as creditLimitPlugin, o as watermarkResolver, r as dailyLockPlugin, s as periodResolver, t as fxRealizationPlugin, u as doubleEntryPlugin } from "../fx-realization.plugin-CgQFDGv2.mjs";
-//#region src/utils/tax-hooks.ts
-/**
-* Apply a tax hook to journal items.
-*
-* Iterates each item that has a taxCode in taxDetails, calls
-* `generator.generateTaxLines` for each, and appends the generated
-* tax lines as new journal items.
-*
-* @returns The original items + generated tax items
-*/
-function applyTaxHook(items, generator) {
-	const taxLines = [];
-	for (const item of items) {
-		const taxDetails = item.taxDetails;
-		if (!taxDetails || taxDetails.length === 0) continue;
-		const taxCode = taxDetails.find((td) => td.taxCode != null)?.taxCode;
-		if (!taxCode) continue;
-		const side = item.debit > 0 ? "debit" : "credit";
-		const amount = item.debit > 0 ? item.debit : item.credit;
-		const input = {
-			account: item.account,
-			amount,
-			side,
-			taxCode
-		};
-		const generated = generator.generateTaxLines(input);
-		for (const line of generated) taxLines.push({
-			account: line.account,
-			debit: line.debit,
-			credit: line.credit,
-			label: line.label,
-			taxDetails: line.taxDetails
-		});
-	}
-	return [...items, ...taxLines];
-}
-//#endregion
-//#region src/plugins/tax-hook.plugin.ts
-function taxHookPlugin(options) {
-	const { generator, onlyOnPost = true } = options;
-	return {
-		name: "accounting:tax-hook",
-		apply(repo) {
-			repo.on("before:create", (context) => {
-				const data = context.data;
-				if (!data) return;
-				if (onlyOnPost && data.state !== "posted") return;
-				const items = data.journalItems;
-				if (!items || items.length === 0) return;
-				data.journalItems = applyTaxHook(items, generator);
-			});
-		}
-	};
-}
-//#endregion
-export { createLockPlugin, creditLimitPlugin, dailyLockPlugin, doubleEntryPlugin, fiscalLockPlugin, fxRealizationPlugin, idempotencyPlugin, periodResolver, taxHookPlugin, taxLockPlugin, watermarkResolver };
+import { a as watermarkResolver, c as idempotencyPlugin, i as fiscalLockPlugin, l as doubleEntryPlugin, n as creditLimitPlugin, o as periodResolver, r as dailyLockPlugin, s as createLockPlugin, t as fxRealizationPlugin } from "../fx-realization.plugin-CfYy1tB6.mjs";
+export { createLockPlugin, creditLimitPlugin, dailyLockPlugin, doubleEntryPlugin, fiscalLockPlugin, fxRealizationPlugin, idempotencyPlugin, periodResolver, watermarkResolver };

package/dist/reports/index.d.mts

@@ -1,2 +1,2 @@
-import { A as generateDimensionBreakdown, C as FiscalReopenResult, D as DimensionBreakdownParams, E as DimensionBreakdownOptions, F as BudgetVsActualReport, I as BudgetVsActualRow, L as generateBudgetVsActual, M as generateCashFlow, N as BudgetVsActualOptions, O as DimensionBreakdownReport, P as BudgetVsActualParams, R as BalanceSheetOptions, S as FiscalCloseResult, T as reopenFiscalPeriod, _ as IncomeStatementOptions, a as RevaluationReport, at as DEFAULT_BUCKETS, b as generateGeneralLedger, et as AgedBalanceOptions, f as PartnerLedgerLine, g as generatePartnerLedger, h as PartnerLedgerReport, i as RevaluationParams, it as AgedBucketConfig, j as CashFlowOptions, k as DimensionBreakdownRow, m as PartnerLedgerParams, n as generateTrialBalance, nt as AgedBalanceReport, o as generateRevaluation, ot as generateAgedBalance, p as PartnerLedgerOptions, r as RevaluationOptions, rt as AgedBalanceRow, t as TrialBalanceOptions, tt as AgedBalanceParams, v as generateIncomeStatement, w as closeFiscalPeriod, x as FiscalCloseOptions, y as GeneralLedgerOptions, z as generateBalanceSheet } from "../trial-balance-s92GEvRR.mjs";
+import { $ as AgedBalanceParams, A as generateDimensionBreakdown, C as FiscalReopenResult, D as DimensionBreakdownParams, E as DimensionBreakdownOptions, F as BudgetVsActualReport, I as BudgetVsActualRow, L as generateBudgetVsActual, M as generateCashFlow, N as BudgetVsActualOptions, O as DimensionBreakdownReport, P as BudgetVsActualParams, Q as AgedBalanceOptions, R as BalanceSheetOptions, S as FiscalCloseResult, T as reopenFiscalPeriod, _ as IncomeStatementOptions, a as RevaluationReport, b as generateGeneralLedger, et as AgedBalanceReport, f as PartnerLedgerLine, g as generatePartnerLedger, h as PartnerLedgerReport, i as RevaluationParams, it as generateAgedBalance, j as CashFlowOptions, k as DimensionBreakdownRow, m as PartnerLedgerParams, n as generateTrialBalance, nt as AgedBucketConfig, o as generateRevaluation, p as PartnerLedgerOptions, r as RevaluationOptions, rt as DEFAULT_BUCKETS, t as TrialBalanceOptions, tt as AgedBalanceRow, v as generateIncomeStatement, w as closeFiscalPeriod, x as FiscalCloseOptions, y as GeneralLedgerOptions, z as generateBalanceSheet } from "../trial-balance-DTc8kzTD.mjs";
 export { type AgedBalanceOptions, type AgedBalanceParams, type AgedBalanceReport, type AgedBalanceRow, type AgedBucketConfig, type BalanceSheetOptions, type BudgetVsActualOptions, type BudgetVsActualParams, type BudgetVsActualReport, type BudgetVsActualRow, type CashFlowOptions, DEFAULT_BUCKETS, type DimensionBreakdownOptions, type DimensionBreakdownParams, type DimensionBreakdownReport, type DimensionBreakdownRow, type FiscalCloseOptions, type FiscalCloseResult, type FiscalReopenResult, type GeneralLedgerOptions, type IncomeStatementOptions, type PartnerLedgerLine, type PartnerLedgerOptions, type PartnerLedgerParams, type PartnerLedgerReport, type RevaluationOptions, type RevaluationParams, type RevaluationReport, type TrialBalanceOptions, closeFiscalPeriod, generateAgedBalance, generateBalanceSheet, generateBudgetVsActual, generateCashFlow, generateDimensionBreakdown, generateGeneralLedger, generateIncomeStatement, generatePartnerLedger, generateRevaluation, generateTrialBalance, reopenFiscalPeriod };

package/dist/{trial-balance-s92GEvRR.d.mts → trial-balance-DTc8kzTD.d.mts}

@@ -1,5 +1,5 @@
 import { c as DateRange } from "./core-BkGjuVZj.mjs";
-import { t as CountryPack } from "./index-BthGypsI.mjs";
+import { t as CountryPack } from "./index-BX8miYdu.mjs";
 import { ClientSession, Model } from "mongoose";
 
 //#region src/utils/logger.d.ts
@@ -178,37 +178,6 @@ interface CashFlowReport {
   financing: CashFlowSection;
   netCashFlow: number;
 }
-interface TaxAccountBalance {
-  code: string;
-  name: string;
-  balance: number;
-  taxMetadata?: unknown;
-}
-interface TaxReturnSummary {
-  totalSales: number;
-  gstHstCollected: number;
-  inputTaxCredits: number;
-  netTax: number;
-  finalAmount: number;
-  isRefund: boolean;
-  refundAmount: number;
-  paymentAmount: number;
-}
-interface TaxReport {
-  period: {
-    startDate: string;
-    endDate: string;
-    province: string;
-  };
-  accountBalances: {
-    collected: Record<string, TaxAccountBalance>;
-    itc: Record<string, TaxAccountBalance>;
-    instalments: Record<string, TaxAccountBalance>;
-  };
-  craLines: Record<string | number, number>;
-  summary: TaxReturnSummary;
-  calculatedAt: string;
-}
 //#endregion
 //#region src/reports/balance-sheet.d.ts
 interface BalanceSheetOptions {
@@ -612,4 +581,4 @@ declare function generateTrialBalance(opts: TrialBalanceOptions, params: {
   filters?: Record<string, unknown>;
 }): Promise<TrialBalanceReport>;
 //#endregion
-export { TrialBalanceRow as $, generateDimensionBreakdown as A, BalanceSheetReport as B, FiscalReopenResult as C, DimensionBreakdownParams as D, DimensionBreakdownOptions as E, BudgetVsActualReport as F, IncomeStatementReport as G, CashFlowSection as H, BudgetVsActualRow as I, ReportCategory as J, LedgerEntry as K, generateBudgetVsActual as L, generateCashFlow as M, BudgetVsActualOptions as N, DimensionBreakdownReport as O, BudgetVsActualParams as P, TrialBalanceReport as Q, BalanceSheetOptions as R, FiscalCloseResult as S, reopenFiscalPeriod as T, GeneralLedgerAccount as U, CashFlowReport as V, GeneralLedgerReport as W, TaxReport as X, ReportGroup as Y, TaxReturnSummary as Z, IncomeStatementOptions as _, RevaluationReport as a, DEFAULT_BUCKETS as at, generateGeneralLedger as b, RevaluationRate as c, defaultLogger as ct, computeRevaluation as d, AgedBalanceOptions as et, PartnerLedgerLine as f, generatePartnerLedger as g, PartnerLedgerReport as h, RevaluationParams as i, AgedBucketConfig as it, CashFlowOptions as j, DimensionBreakdownRow as k, RevaluationResult as l, PartnerLedgerParams as m, generateTrialBalance as n, AgedBalanceReport as nt, generateRevaluation as o, generateAgedBalance as ot, PartnerLedgerOptions as p, ReportAccount as q, RevaluationOptions as r, AgedBalanceRow as rt, AccountForeignBalance as s, Logger as st, TrialBalanceOptions as t, AgedBalanceParams as tt, buildRevaluationEntry as u, generateIncomeStatement as v, closeFiscalPeriod as w, FiscalCloseOptions as x, GeneralLedgerOptions as y, generateBalanceSheet as z };
+export { AgedBalanceParams as $, generateDimensionBreakdown as A, BalanceSheetReport as B, FiscalReopenResult as C, DimensionBreakdownParams as D, DimensionBreakdownOptions as E, BudgetVsActualReport as F, IncomeStatementReport as G, CashFlowSection as H, BudgetVsActualRow as I, ReportCategory as J, LedgerEntry as K, generateBudgetVsActual as L, generateCashFlow as M, BudgetVsActualOptions as N, DimensionBreakdownReport as O, BudgetVsActualParams as P, AgedBalanceOptions as Q, BalanceSheetOptions as R, FiscalCloseResult as S, reopenFiscalPeriod as T, GeneralLedgerAccount as U, CashFlowReport as V, GeneralLedgerReport as W, TrialBalanceReport as X, ReportGroup as Y, TrialBalanceRow as Z, IncomeStatementOptions as _, RevaluationReport as a, Logger as at, generateGeneralLedger as b, RevaluationRate as c, computeRevaluation as d, AgedBalanceReport as et, PartnerLedgerLine as f, generatePartnerLedger as g, PartnerLedgerReport as h, RevaluationParams as i, generateAgedBalance as it, CashFlowOptions as j, DimensionBreakdownRow as k, RevaluationResult as l, PartnerLedgerParams as m, generateTrialBalance as n, AgedBucketConfig as nt, generateRevaluation as o, defaultLogger as ot, PartnerLedgerOptions as p, ReportAccount as q, RevaluationOptions as r, DEFAULT_BUCKETS as rt, AccountForeignBalance as s, TrialBalanceOptions as t, AgedBalanceRow as tt, buildRevaluationEntry as u, generateIncomeStatement as v, closeFiscalPeriod as w, FiscalCloseOptions as x, GeneralLedgerOptions as y, generateBalanceSheet as z };

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@classytic/ledger",
-  "version": "0.6.0",
+  "version": "0.7.0",
   "description": "Production-grade double-entry accounting engine for MongoDB — schemas, reports, tax, multi-tenant",
   "type": "module",
   "sideEffects": false,

package/dist/index-BthGypsI.d.mts

@@ -1,228 +0,0 @@
-import { t as AccountType } from "./core-BkGjuVZj.mjs";
-
-//#region src/country/index.d.ts
-/**
- * A single destination for a fraction of a tax amount. A `TaxCode` can declare
- * multiple repartition lines so that one tax percentage produces multiple
- * journal items (e.g. reverse-charge VAT books +100% to payable AND -100% to
- * recoverable in the same entry). Factors sum across lines and the engine
- * enforces balance inside the existing double-entry plugin.
- *
- * `accountRole` is a logical name looked up against the consumer's chart of
- * accounts via the country pack's `resolveRepartitionAccount` helper — NOT a
- * direct ObjectId, so the same country pack can drive any consumer's accounts.
- * `gridCode` flows through to `taxDetails` for regulatory reporting (CRA
- * schedule lines, HMRC VAT boxes, NBR Mushak grid, etc.).
- */
-interface TaxRepartitionLine {
-  /**
-   * Signed multiplier applied to the base tax amount. Use `1` for the
-   * "normal" line, `-1` for a mirror (e.g. recoverable reverse-charge).
-   * Fractions (e.g. `0.5`) are allowed for split-destination taxes.
-   */
-  readonly factor: number;
-  /**
-   * Logical role resolved against the country pack. Standard roles:
-   *   - `'collected'` — tax collected from customer (liability)
-   *   - `'recoverable'` — tax paid to supplier, recoverable (asset)
-   *   - `'expense'` — tax paid, non-recoverable (expense)
-   *   - `'transition'` — temporary holding account for cash-basis exigibility
-   * Consumers can define custom roles and wire them in their country pack.
-   */
-  readonly accountRole: string;
-  /** Optional reporting grid code — propagated to `taxDetails` on the item. */
-  readonly gridCode?: string | number;
-  /** Optional human label surfaced in UI and audit trails. */
-  readonly label?: string;
-  /** Optional: only apply on these document types. Default: all. */
-  readonly documentTypes?: readonly ('invoice' | 'refund' | 'payment')[];
-}
-/**
- * When a tax is realized into the books:
- *   - `'accrual'` (default) — books at entry time (what 0.5.x did for everything)
- *   - `'cash'` — books into a transition account at entry time, moves to the
- *     real tax account when the invoice is reconciled against a payment
- */
-type TaxExigibility = 'accrual' | 'cash';
-interface TaxCode {
-  readonly code: string;
-  readonly name: string;
-  readonly taxType: string;
-  readonly rate: number;
-  readonly direction: 'collected' | 'recoverable' | 'paid';
-  readonly province?: string;
-  readonly reportLines?: readonly number[];
-  readonly description: string;
-  readonly active: boolean;
-  /**
-   * Multi-line repartition — when present, `createRepartitionTaxGenerator`
-   * produces one journal item per line. When absent, the tax behaves as a
-   * single-line tax routed to the `direction`-implied account.
-   */
-  readonly repartition?: readonly TaxRepartitionLine[];
-  /**
-   * Accrual (default) or cash-basis exigibility. When `'cash'`, requires
-   * a `transition` repartition role in `repartition` OR a country-pack
-   * default transition account.
-   */
-  readonly exigibility?: TaxExigibility;
-}
-/**
- * Declarative template that tells the engine which journals to seed for a
- * new organization. Consumers call
- * `engine.repositories.journals.seedDefaults(orgId)` which reads these from
- * the country pack and creates one Journal document per template.
- *
- * Journals are *optional* — if a consumer never seeds journals, the legacy
- * `journalType` enum on a journal entry still works. Consumers opting in
- * get per-journal sequence prefixes, restricted payment methods, bank
- * statement sources, etc.
- */
-interface JournalTemplate {
-  /** Short stable identifier — e.g. `'SALES'`, `'PURCHASE'`, `'BANK'`. */
-  readonly code: string;
-  /** Display name. */
-  readonly name: string;
-  /**
-   * One of the registered `JOURNAL_TYPES` codes — connects this journal to
-   * the engine's reference-number generator and posting-contract system.
-   */
-  readonly journalType: string;
-  /** Reference-number prefix — defaults to `code` when omitted. */
-  readonly sequencePrefix?: string;
-  /** First sequence number — defaults to `1`. */
-  readonly sequenceStartNum?: number;
-  /**
-   * Logical source — pure ledgering (`'general'`), sale-side docs (`'sale'`),
-   * purchase-side docs (`'purchase'`), cash/bank movement (`'bank'`, `'cash'`).
-   * Drives default locks (sale-lock, purchase-lock) when they're wired.
-   */
-  readonly kind?: 'general' | 'sale' | 'purchase' | 'bank' | 'cash' | string;
-  /** Optional default debit/credit account roles for quick data entry. */
-  readonly defaultDebitAccountRole?: string;
-  readonly defaultCreditAccountRole?: string;
-}
-interface TaxCodesByRegion {
-  readonly [region: string]: readonly string[];
-}
-interface TaxReportLine {
-  readonly line: number | string;
-  readonly name: string;
-  readonly description: string;
-  readonly type: 'input' | 'calculated' | 'manual';
-  readonly calculate?: (data: Record<string | number, number>) => number;
-  readonly section: string;
-}
-interface TaxReportTemplate {
-  readonly name: string;
-  readonly lines: Readonly<Record<string | number, TaxReportLine>>;
-  calculate(inputData: Record<string | number, number>, manualData?: Record<string | number, number>): Record<string | number, number>;
-  summarize(calculated: Record<string | number, number>): Record<string, unknown>;
-}
-interface CountryPack {
-  /** ISO 3166-1 alpha-2 code (e.g., 'CA', 'US', 'GB') */
-  readonly code: string;
-  /** Country name */
-  readonly name: string;
-  /** Default currency code */
-  readonly defaultCurrency: string;
-  /**
-   * Full chart of accounts template — flat array of account type definitions.
-   * Includes both regular accounts and virtual tax sub-accounts.
-   */
-  readonly accountTypes: readonly AccountType[];
-  /** Tax codes indexed by code string */
-  readonly taxCodes: Readonly<Record<string, TaxCode>>;
-  /** Tax codes grouped by region/province/state */
-  readonly taxCodesByRegion: TaxCodesByRegion;
-  /** Available regions (provinces/states) */
-  readonly regions: readonly string[];
-  /** Tax report template (e.g., CRA GST/HST return) */
-  readonly taxReport?: TaxReportTemplate;
-  /**
-   * Optional journal templates seeded per organization. When a consumer
-   * calls `engine.repositories.journals.seedDefaults(orgId)`, the engine
-   * creates one Journal document per template. See `JournalTemplate`.
-   */
-  readonly journalTemplates?: readonly JournalTemplate[];
-  /**
-   * Map a logical `accountRole` string (e.g. `'collected'`, `'recoverable'`,
-   * `'transition'`) to the actual account-type code for this country. The
-   * repartition tax generator calls this for each repartition line so the
-   * same tax definition can resolve different account codes in BD vs CA.
-   *
-   * Default behavior when omitted: maps `'collected'` → account with
-   * direction='collected' in `taxCodes`, `'recoverable'` →
-   * direction='recoverable', etc. Consumers override for custom roles.
-   */
-  readonly resolveTaxRepartitionAccountCode?: (role: string, taxCode: TaxCode) => string | undefined;
-  /**
-   * The retained earnings account code — the account that holds accumulated
-   * retained earnings (e.g. '3600' CA, '3310' BD).
-   *
-   * On the balance sheet, this account is excluded from normal equity grouping
-   * and its balance is folded into the computed "Retained Earnings" section
-   * (opening RE = RE account balance + prior-year unclosed P&L).
-   *
-   * Inspired by Odoo's `equity_unaffected` account type.
-   */
-  readonly retainedEarningsAccountCode?: string;
-  /**
-   * Display code for the "Previous Years Retained Earnings" line on the
-   * balance sheet (e.g. '3660' for CA GIFI). Defaults to retainedEarningsAccountCode.
-   */
-  readonly retainedEarningsDisplayCode?: string;
-  /** Display code for current year net income line (e.g. '3680' CA, '3311' BD) */
-  readonly currentYearEarningsCode?: string;
-  /** Group label code used to identify Cost of Sales in the income statement */
-  readonly cogsGroupCode?: string;
-  /** Override default English report section names */
-  readonly reportLabels?: {
-    readonly assets?: string;
-    readonly liabilities?: string;
-    readonly equity?: string;
-    readonly revenue?: string;
-    readonly expenses?: string;
-  };
-  /** Get all account types that can be posted to (not groups, not totals) */
-  getPostingAccountTypes(): readonly AccountType[];
-  /** Get account type by code */
-  getAccountType(code: string): AccountType | undefined;
-  /** Validate an account type code exists */
-  isValidAccountType(code: string): boolean;
-  /** Check if an account type can receive postings */
-  isPostingAccount(code: string): boolean;
-  /** Get tax codes for a specific region */
-  getTaxCodesForRegion(region: string): TaxCode[];
-  /** Flatten hierarchical accounts (if needed) */
-  flattenAccountTypes(): readonly AccountType[];
-}
-interface CountryPackInput {
-  code: string;
-  name: string;
-  defaultCurrency: string;
-  accountTypes: readonly AccountType[];
-  taxCodes: Readonly<Record<string, TaxCode>>;
-  taxCodesByRegion: TaxCodesByRegion;
-  regions: readonly string[];
-  taxReport?: TaxReportTemplate;
-  journalTemplates?: readonly JournalTemplate[];
-  resolveTaxRepartitionAccountCode?: (role: string, taxCode: TaxCode) => string | undefined;
-  retainedEarningsAccountCode?: string;
-  retainedEarningsDisplayCode?: string;
-  currentYearEarningsCode?: string;
-  cogsGroupCode?: string;
-  reportLabels?: {
-    readonly assets?: string;
-    readonly liabilities?: string;
-    readonly equity?: string;
-    readonly revenue?: string;
-    readonly expenses?: string;
-  };
-}
-/**
- * Factory to create a CountryPack with auto-generated helper methods.
- */
-declare function defineCountryPack(input: CountryPackInput): CountryPack;
-//#endregion
-export { TaxCodesByRegion as a, TaxReportLine as c, TaxCode as i, TaxReportTemplate as l, CountryPackInput as n, TaxExigibility as o, JournalTemplate as r, TaxRepartitionLine as s, CountryPack as t, defineCountryPack as u };