@classytic/ledger 0.6.0 → 0.8.0

package/dist/index.mjs

@@ -3,11 +3,12 @@ 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-DDVK-oYO.mjs";
+import { t as buildOpeningBalanceEntry } from "./opening-balance-DPXmAIzN.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 { a as exportToCsv, i as quickbooksFieldMap, r as universalFieldMap, t as flattenJournalEntries } from "./exports-B3whucXe.mjs";
+import { QueryParser, Repository } from "@classytic/mongokit";
 import mongoose, { Schema } from "mongoose";
-import { Repository } from "@classytic/mongokit";
 //#region src/schemas/currency-field.ts
 /**
 * Build the Mongoose currency field definition.
@@ -919,11 +920,10 @@ function createModels(connection, config) {
 * onto an existing mongokit Repository.
 *
 * @param repository - A mongokit Repository instance (already created)
-* @param AccountModel - The Mongoose model for accounts
 * @param country - The CountryPack for account type lookups
 * @param orgField - The multi-tenant field name (e.g. 'business')
 */
-function wireAccountMethods(repository, AccountModel, country, orgField) {
+function wireAccountMethods(repository, country, orgField) {
 	repository.on("before:create", (ctx) => {
 		const code = ctx.data?.accountTypeCode;
 		if (code && !country.isPostingAccount(code)) throw Errors.validation(`Cannot create account with type "${code}" — it is a structural group or calculated total, not a posting account.`);
@@ -936,7 +936,10 @@ function wireAccountMethods(repository, AccountModel, country, orgField) {
 		const postingTypes = country.getPostingAccountTypes();
 		const filter = {};
 		if (orgField && orgId != null) filter[orgField] = orgId;
-		const existing = await AccountModel.find(filter).select("accountNumber").lean();
+		const existing = await repository.findAll(filter, {
+			select: { accountNumber: 1 },
+			lean: true
+		});
 		const existingNumbers = new Set(existing.map((a) => a.accountNumber));
 		const toCreate = postingTypes.filter((at) => !existingNumbers.has(at.code)).map((at) => {
 			const doc = {
@@ -953,7 +956,7 @@ function wireAccountMethods(repository, AccountModel, country, orgField) {
 		};
 		try {
 			return {
-				created: (await AccountModel.insertMany(toCreate, {
+				created: (await repository.createMany(toCreate, {
 					session: options.session ?? void 0,
 					ordered: false
 				})).length,
@@ -1034,7 +1037,10 @@ function wireAccountMethods(repository, AccountModel, country, orgField) {
 		};
 		const existsFilter = { accountNumber: { $in: validAccounts.map((a) => a.accountNumber) } };
 		if (orgField && orgId != null) existsFilter[orgField] = orgId;
-		const existingDocs = await AccountModel.find(existsFilter).select("accountNumber").lean();
+		const existingDocs = await repository.findAll(existsFilter, {
+			select: { accountNumber: 1 },
+			lean: true
+		});
 		const existingNumbers = new Set(existingDocs.map((d) => d.accountNumber));
 		const toCreate = [];
 		for (const item of validAccounts) if (existingNumbers.has(item.accountNumber)) results.skipped.push({
@@ -1056,7 +1062,7 @@ function wireAccountMethods(repository, AccountModel, country, orgField) {
 				return doc;
 			});
 			try {
-				const inserted = await AccountModel.insertMany(docs, { ordered: false });
+				const inserted = await repository.createMany(docs, { ordered: false });
 				results.created = toCreate.map((item, idx) => ({
 					accountTypeCode: item.accountTypeCode,
 					active: item.active,
@@ -1541,6 +1547,7 @@ function wireReconciliationMethods(repository, ReconciliationModel, JournalEntry
 	const create = repository.create.bind(repository);
 	const deleteById = repository.delete.bind(repository);
 	const repoInstance = repository;
+	const emitHook = repoInstance.emitAsync.bind(repoInstance);
 	repository.match = async (input) => {
 		const { account, items, note, reconciledBy, organizationId, session = null } = input;
 		let { matchingNumber } = input;
@@ -1585,6 +1592,17 @@ function wireReconciliationMethods(repository, ReconciliationModel, JournalEntry
 		const isFullReconcile = difference === 0;
 		const sharedCurrency = currencies.size === 1 ? Array.from(currencies)[0] : null;
 		if (!matchingNumber) matchingNumber = await nextMatchingNumber(ReconciliationModel, orgField, organizationId, session);
+		const hookCtx = {
+			input,
+			items: itemSnapshots,
+			sharedCurrency,
+			matchingNumber,
+			debitTotal,
+			creditTotal,
+			isFullReconcile,
+			session
+		};
+		await emitHook("before:match", hookCtx);
 		const bulkOps = itemSnapshots.map((snap) => ({ updateOne: {
 			filter: { _id: snap.entry },
 			update: { $set: { [`journalItems.${snap.itemIndex}.matchingNumber`]: matchingNumber } }
@@ -1612,12 +1630,9 @@ function wireReconciliationMethods(repository, ReconciliationModel, JournalEntry
 		};
 		if (orgField && organizationId != null) reconciliationData[orgField] = organizationId;
 		const record = await create(reconciliationData);
-		const emit = repoInstance._emitHook;
-		if (emit) await emit.call(repoInstance, "after:match", {
-			reconciliation: record,
-			items: itemSnapshots,
-			sharedCurrency,
-			session
+		await emitHook("after:match", {
+			...hookCtx,
+			reconciliation: record
 		});
 		return record;
 	};
@@ -1628,13 +1643,23 @@ function wireReconciliationMethods(repository, ReconciliationModel, JournalEntry
 		if (orgField && organizationId != null) query[orgField] = organizationId;
 		const existing = await ReconciliationModel.findOne(query).session(session).lean();
 		if (!existing) throw Errors.notFound(`Reconciliation ${matchingNumber} not found`);
-		const bulkOps = (existing.items ?? []).map((it) => ({ updateOne: {
+		const items = existing.items ?? [];
+		const unmatchCtx = {
+			matchingNumber,
+			reconciliation: existing,
+			items,
+			organizationId,
+			session
+		};
+		await emitHook("before:unmatch", unmatchCtx);
+		const bulkOps = items.map((it) => ({ updateOne: {
 			filter: { _id: it.entry },
 			update: { $set: { [`journalItems.${it.itemIndex}.matchingNumber`]: null } }
 		} }));
 		if (bulkOps.length > 0) await JournalEntryModel.bulkWrite(bulkOps, { session: session ?? void 0 });
 		const result = await deleteById(String(existing._id));
 		if (!result.success) throw Errors.notFound("Failed to delete reconciliation record");
+		await emitHook("after:unmatch", unmatchCtx);
 		return result;
 	};
 	repository.getOpenItems = async (params) => {
@@ -1727,7 +1752,7 @@ function createRepositories(models, config, plugins = {}, pagination = {}) {
 	const fpPagination = pagination.fiscalPeriod ?? {};
 	const budgetPagination = pagination.budget ?? {};
 	const reconPagination = pagination.reconciliation ?? {};
-	const accounts = wireAccountMethods(new Repository(models.Account, plugins.account ?? [], accountPagination), models.Account, country, orgField);
+	const accounts = wireAccountMethods(new Repository(models.Account, plugins.account ?? [], accountPagination), country, orgField);
 	const jePlugins = [
 		...plugins.journalEntry ?? [],
 		doubleEntryPlugin({
@@ -2055,10 +2080,6 @@ 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 +2097,21 @@ 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: { $in: unique } };
@@ -2155,26 +2165,8 @@ function buildRecordAPI({ models, repositories, country, config }) {
 	});
 	const sale = async (organizationId, input, options) => {
 		validateAmount(input.amount, "amount");
-		let baseAmount = input.amount;
-		let taxAmount = 0;
-		if (input.tax) {
-			const rate = lookupTaxRate(input.tax.code);
-			if (input.tax.inclusive) {
-				const split = splitTaxInclusive(input.amount, rate);
-				baseAmount = split.base;
-				taxAmount = split.tax;
-			} else {
-				const split = splitTaxExclusive(input.amount, rate);
-				baseAmount = split.base;
-				taxAmount = split.tax;
-			}
-		}
-		const totalCharge = baseAmount + taxAmount;
-		const codes = [input.receivableAccount, input.revenueAccount];
-		if (input.tax) codes.push(input.tax.account);
-		const acctMap = await resolveAccounts(organizationId, codes, "receivableAccount", options?.session ?? null);
-		const items = [buildItem(acctMap.get(input.receivableAccount), totalCharge, 0, input.label, input.dimensions), buildItem(acctMap.get(input.revenueAccount), 0, baseAmount, input.label, input.dimensions)];
-		if (input.tax) items.push(buildItem(acctMap.get(input.tax.account), 0, taxAmount, `${input.label ?? "Sale"} — ${input.tax.code}`, input.dimensions));
+		const acctMap = await resolveAccounts(organizationId, [input.receivableAccount, input.revenueAccount], "receivableAccount", options?.session ?? null);
+		const items = [buildItem(acctMap.get(input.receivableAccount), input.amount, 0, input.label, input.dimensions), buildItem(acctMap.get(input.revenueAccount), 0, input.amount, input.label, input.dimensions)];
 		return postEntry(organizationId, {
 			journalType: input.journalType ?? "SALES",
 			date: input.date,
@@ -2185,27 +2177,8 @@ function buildRecordAPI({ models, repositories, country, config }) {
 	};
 	const expense = async (organizationId, input, options) => {
 		validateAmount(input.amount, "amount");
-		let baseAmount = input.amount;
-		let taxAmount = 0;
-		if (input.tax) {
-			const rate = lookupTaxRate(input.tax.code);
-			if (input.tax.inclusive) {
-				const split = splitTaxInclusive(input.amount, rate);
-				baseAmount = split.base;
-				taxAmount = split.tax;
-			} else {
-				const split = splitTaxExclusive(input.amount, rate);
-				baseAmount = split.base;
-				taxAmount = split.tax;
-			}
-		}
-		const totalPaid = baseAmount + taxAmount;
-		const codes = [input.expenseAccount, input.paidFromAccount];
-		if (input.tax) codes.push(input.tax.account);
-		const acctMap = await resolveAccounts(organizationId, codes, "expenseAccount", options?.session ?? null);
-		const items = [buildItem(acctMap.get(input.expenseAccount), baseAmount, 0, input.label, input.dimensions)];
-		if (input.tax) items.push(buildItem(acctMap.get(input.tax.account), taxAmount, 0, `${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,
@@ -2307,16 +2280,80 @@ function buildRecordAPI({ models, repositories, country, config }) {
 			journalItems: items
 		}, options);
 	};
+	const openingBalance = async (organizationId, input, options) => {
+		if (!input.balances || input.balances.length === 0) throw Errors.validation("Opening balance requires at least one account balance.", [{
+			path: "balances",
+			issue: "must contain at least 1 entry",
+			value: 0
+		}]);
+		const equityCode = input.equityAccount ?? config.country?.retainedEarningsAccountCode;
+		if (!equityCode) throw Errors.validation("Equity contra account code is required. Pass equityAccount or configure retainedEarningsAccountCode in the country pack.", [{
+			path: "equityAccount",
+			issue: "required",
+			value: void 0
+		}]);
+		const result = buildOpeningBalanceEntry({
+			cutoverDate: input.cutoverDate,
+			balances: input.balances.map((b) => ({
+				accountCode: b.account,
+				balance: b.balance
+			})),
+			equityAccountCode: equityCode,
+			label: input.label
+		});
+		const acctMap = await resolveAccounts(organizationId, result.entry.journalItems.map((item) => item.account), "balances", options?.session ?? null);
+		const items = result.entry.journalItems.map((item) => buildItem(acctMap.get(item.account), item.debit, item.credit, item.label));
+		return postEntry(organizationId, {
+			journalType: result.entry.journalType ?? "GENERAL",
+			date: result.entry.date,
+			label: result.entry.label,
+			journalItems: items,
+			...result.entry.extra
+		}, options);
+	};
 	return {
 		sale,
 		expense,
 		transfer,
 		payment,
-		adjustment
+		adjustment,
+		openingBalance
 	};
 }
 //#endregion
 //#region src/engine.ts
+/**
+* AccountingEngine — The main entry point for @classytic/ledger.
+*
+* The engine owns all models, repositories, and reports. Matches the
+* @classytic/flow and @classytic/promo pattern: pass a mongoose connection
+* in config, and everything is auto-wired.
+*
+* @example
+* ```typescript
+* import mongoose from 'mongoose';
+* import { createAccountingEngine } from '@classytic/ledger';
+* import { canadaPack } from '@classytic/ledger-ca';
+*
+* const engine = createAccountingEngine({
+*   mongoose: mongoose.connection,
+*   country: canadaPack,
+*   currency: 'CAD',
+*   multiTenant: { orgField: 'organizationId', orgRef: 'Organization' },
+* });
+*
+* // Models — auto-created Mongoose models
+* engine.models.Account
+* engine.models.JournalEntry
+*
+* // Repositories — plugins + domain methods pre-wired
+* await engine.repositories.accounts.seedAccounts(orgId);
+* await engine.repositories.journalEntries.post(entryId, orgId);
+*
+* // Reports — bound to owned models
+* const bs = await engine.reports.balanceSheet({ organizationId: orgId, dateOption: 'year', dateValue: 2025 });
+* ```
+*/
 var AccountingEngine = class {
 	config;
 	country;
@@ -2337,7 +2374,6 @@ var AccountingEngine = class {
 		this.record = buildRecordAPI({
 			models: this.models,
 			repositories: this.repositories,
-			country: this.country,
 			config: this.config
 		});
 		this.introspect = buildIntrospectAPI({
@@ -2366,9 +2402,59 @@ var AccountingEngine = class {
 	getAccountType(code) {
 		return this.country.getAccountType(code);
 	}
-	/** Get tax codes for a region */
-	getTaxCodesForRegion(region) {
-		return this.country.getTaxCodesForRegion(region);
+	/**
+	* Create a pre-configured QueryParser for URL-driven queries against
+	* ledger repositories. Returns a mongokit QueryParser with the correct
+	* schema and pagination limits for the specified model.
+	*
+	* @param model - Which ledger model to parse queries for
+	* @param overrides - Additional QueryParserOptions to merge
+	*
+	* @example
+	* ```typescript
+	* const parser = engine.createQueryParser('journalEntry');
+	* const parsed = parser.parse(req.query);
+	* const result = await engine.repositories.journalEntries.getAll({
+	*   ...parsed,
+	*   filters: { ...parsed.filters, organizationId },
+	* });
+	* ```
+	*/
+	createQueryParser(model, overrides) {
+		const paginationConfig = this.config.pagination ?? {};
+		const entry = {
+			account: {
+				model: this.models.Account,
+				pagination: paginationConfig.account
+			},
+			journalEntry: {
+				model: this.models.JournalEntry,
+				pagination: paginationConfig.journalEntry
+			},
+			fiscalPeriod: {
+				model: this.models.FiscalPeriod,
+				pagination: paginationConfig.fiscalPeriod
+			},
+			budget: {
+				model: this.models.Budget,
+				pagination: paginationConfig.budget
+			},
+			reconciliation: {
+				model: this.models.Reconciliation,
+				pagination: paginationConfig.reconciliation
+			},
+			journal: {
+				model: this.models.Journal,
+				pagination: paginationConfig.journal
+			}
+		}[model];
+		if (!entry) throw new Error(`createQueryParser: unknown model "${model}"`);
+		return new QueryParser({
+			schema: entry.model.schema,
+			maxLimit: entry.pagination?.maxLimit ?? 100,
+			searchMode: "regex",
+			...overrides
+		});
 	}
 	_buildReports() {
 		const AccountModel = this.models.Account;
@@ -2450,68 +2536,6 @@ 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 +2595,4 @@ 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/{journals-C50E9mpo.d.mts → journals-Dd4A9TN3.d.mts}

@@ -1,4 +1,4 @@
-import { d as JournalType, f as MainType, h as StatementType, i as CategoryKey, o as Currency, r as Category } from "./core-BkGjuVZj.mjs";
+import { d as JournalType, f as MainType, h as StatementType, i as CategoryKey, o as Currency, r as Category } from "./core-MpgjCqK0.mjs";
 
 //#region src/constants/categories.d.ts
 /** All valid categories */

package/dist/opening-balance-DPXmAIzN.mjs

@@ -0,0 +1,60 @@
+//#region src/sync/builders/opening-balance.ts
+function buildOpeningBalanceEntry(input) {
+	const { cutoverDate, balances, equityAccountCode } = input;
+	const dateStr = cutoverDate.toISOString().split("T")[0];
+	const label = input.label ?? `Opening Balance — Cutover ${dateStr}`;
+	const items = [];
+	let totalDebit = 0;
+	let totalCredit = 0;
+	for (const { accountCode, balance } of balances) {
+		if (balance === 0) continue;
+		if (balance > 0) {
+			items.push({
+				account: accountCode,
+				debit: balance,
+				credit: 0,
+				label: "Opening balance"
+			});
+			totalDebit += balance;
+		} else {
+			const absBalance = Math.abs(balance);
+			items.push({
+				account: accountCode,
+				debit: 0,
+				credit: absBalance,
+				label: "Opening balance"
+			});
+			totalCredit += absBalance;
+		}
+	}
+	const residual = totalDebit - totalCredit;
+	const lineCount = items.length;
+	if (residual > 0) items.push({
+		account: equityAccountCode,
+		debit: 0,
+		credit: residual,
+		label: "Opening balance equity (contra)"
+	});
+	else if (residual < 0) items.push({
+		account: equityAccountCode,
+		debit: Math.abs(residual),
+		credit: 0,
+		label: "Opening balance equity (contra)"
+	});
+	return {
+		entry: {
+			date: cutoverDate,
+			label,
+			journalType: "GENERAL",
+			journalItems: items,
+			extra: {
+				_externalId: `opening-balance:${dateStr}`,
+				_importSource: "opening-balance"
+			}
+		},
+		residual,
+		lineCount
+	};
+}
+//#endregion
+export { buildOpeningBalanceEntry as t };

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-BSsvrf3m.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-DDVK-oYO.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-DTj-c21f.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 };