@classytic/stage 0.2.0 → 0.4.0

package/dist/finance/bizsim.mjs

@@ -0,0 +1,296 @@
+import { solveJournal } from "./accounting/solve.mjs";
+
+//#region src/finance/bizsim.ts
+const BIZ_ACCOUNTS = [
+	{
+		id: "cash",
+		name: "Cash",
+		category: "Asset"
+	},
+	{
+		id: "inventory",
+		name: "Inventory",
+		category: "Asset"
+	},
+	{
+		id: "equipment",
+		name: "Equipment",
+		category: "Asset"
+	},
+	{
+		id: "loan",
+		name: "Loan",
+		category: "Liability"
+	},
+	{
+		id: "capital",
+		name: "Capital",
+		category: "Equity"
+	},
+	{
+		id: "retained",
+		name: "Retained earnings",
+		category: "Equity"
+	},
+	{
+		id: "revenue",
+		name: "Revenue",
+		category: "Income"
+	},
+	{
+		id: "cogs",
+		name: "Cost of sales",
+		category: "Expense"
+	},
+	{
+		id: "expenses",
+		name: "Operating expenses",
+		category: "Expense"
+	}
+];
+function amount(value, label, allowZero = false) {
+	if (!Number.isFinite(value) || (allowZero ? value < 0 : value <= 0)) throw new RangeError(`${label} must be ${allowZero ? "non-negative" : "positive"} and finite.`);
+	return value;
+}
+function journal(id, narration, debit, credit, value) {
+	return {
+		id,
+		narration,
+		lines: [{
+			accountId: debit,
+			side: "debit",
+			amount: value
+		}, {
+			accountId: credit,
+			side: "credit",
+			amount: value
+		}]
+	};
+}
+function books(state) {
+	const solution = solveJournal({
+		accounts: BIZ_ACCOUNTS,
+		entries: state.entries
+	});
+	if (solution.rejectedEntries.length > 0 || !solution.trialBalance.balances || !solution.equation.balances) throw new Error("Business simulation contains invalid journal data.");
+	return solution;
+}
+function natural(solution, accountId) {
+	return solution.ledger.find((account) => account.id === accountId)?.normalBalance ?? 0;
+}
+function append(state, entry, inventoryQty = state.inventoryQty) {
+	return {
+		entries: [...state.entries, entry],
+		inventoryQty,
+		nextEntryNumber: state.nextEntryNumber + 1
+	};
+}
+function actionId(state, type) {
+	return `biz-${state.nextEntryNumber}-${type}`;
+}
+function initialBiz(opening = {}) {
+	const cash = amount(opening.cash ?? 0, "Opening cash", true);
+	const inventoryQty = amount(opening.inventoryQty ?? 0, "Opening inventory quantity", true);
+	const inventoryValue = amount(opening.inventoryValue ?? 0, "Opening inventory value", true);
+	const equipment = amount(opening.equipment ?? 0, "Opening equipment", true);
+	const loan = amount(opening.loan ?? 0, "Opening loan", true);
+	const retained = opening.retained ?? 0;
+	if (!Number.isFinite(retained)) throw new RangeError("Opening retained earnings must be finite.");
+	const inferredCapital = cash + inventoryValue + equipment - loan - retained;
+	const capital = opening.capital ?? inferredCapital;
+	if (!Number.isFinite(capital)) throw new RangeError("Opening capital must be finite.");
+	if (Math.abs(cash + inventoryValue + equipment - loan - capital - retained) >= .005) throw new Error("Opening balances do not satisfy Assets = Liabilities + Equity.");
+	if (inventoryQty === 0 && inventoryValue !== 0) throw new Error("Opening inventory value requires a positive inventory quantity.");
+	const lines = [];
+	for (const [accountId, value, side] of [
+		[
+			"cash",
+			cash,
+			"debit"
+		],
+		[
+			"inventory",
+			inventoryValue,
+			"debit"
+		],
+		[
+			"equipment",
+			equipment,
+			"debit"
+		],
+		[
+			"loan",
+			loan,
+			"credit"
+		],
+		[
+			"capital",
+			capital,
+			capital >= 0 ? "credit" : "debit"
+		],
+		[
+			"retained",
+			retained,
+			retained >= 0 ? "credit" : "debit"
+		]
+	]) if (value !== 0) lines.push({
+		accountId,
+		side,
+		amount: Math.abs(value)
+	});
+	const state = {
+		entries: lines.length === 0 ? [] : [{
+			id: "biz-opening",
+			narration: "Opening balances",
+			lines
+		}],
+		inventoryQty,
+		nextEntryNumber: 1
+	};
+	books(state);
+	return state;
+}
+function applyBiz(state, action) {
+	const solution = books(state);
+	const id = actionId(state, action.type);
+	switch (action.type) {
+		case "invest": return append(state, journal(id, "Owner investment", "cash", "capital", amount(action.amount, "Investment")));
+		case "loan": return append(state, journal(id, "Loan received", "cash", "loan", amount(action.amount, "Loan proceeds")));
+		case "repay": {
+			const value = amount(action.amount, "Loan repayment");
+			if (value > natural(solution, "loan")) throw new RangeError("Loan repayment exceeds the outstanding loan.");
+			return append(state, journal(id, "Loan principal repaid", "loan", "cash", value));
+		}
+		case "buyEquipment": return append(state, journal(id, "Equipment purchased for cash", "equipment", "cash", amount(action.amount, "Equipment purchase")));
+		case "depreciate": {
+			const value = amount(action.amount, "Depreciation");
+			if (value > natural(solution, "equipment")) throw new RangeError("Depreciation exceeds equipment book value.");
+			return append(state, journal(id, "Depreciation charged", "expenses", "equipment", value));
+		}
+		case "buyStock": {
+			const quantity = amount(action.qty, "Stock quantity");
+			const cost = quantity * amount(action.unitCost, "Stock unit cost", true);
+			if (cost === 0) throw new RangeError("A stock purchase must have a positive total cost.");
+			return append(state, journal(id, "Inventory purchased for cash", "inventory", "cash", cost), state.inventoryQty + quantity);
+		}
+		case "sell": {
+			const quantity = amount(action.qty, "Sale quantity");
+			const price = amount(action.price, "Sale price", true);
+			if (quantity > state.inventoryQty) throw new RangeError("Sale quantity exceeds inventory on hand.");
+			const inventoryValue = natural(solution, "inventory");
+			const cost = quantity * (state.inventoryQty === 0 ? 0 : inventoryValue / state.inventoryQty);
+			const sales = quantity * price;
+			if (sales <= 0) throw new RangeError("A sale must have positive revenue.");
+			const lines = [{
+				accountId: "cash",
+				side: "debit",
+				amount: sales
+			}, {
+				accountId: "revenue",
+				side: "credit",
+				amount: sales
+			}];
+			if (cost > 0) lines.push({
+				accountId: "cogs",
+				side: "debit",
+				amount: cost
+			}, {
+				accountId: "inventory",
+				side: "credit",
+				amount: cost
+			});
+			return append(state, {
+				id,
+				narration: "Inventory sold for cash",
+				lines
+			}, state.inventoryQty - quantity);
+		}
+		case "expense": return append(state, journal(id, "Operating expense paid", "expenses", "cash", amount(action.amount, "Expense")));
+		case "closePeriod": {
+			const revenue = natural(solution, "revenue");
+			const cogs = natural(solution, "cogs");
+			const expenses = natural(solution, "expenses");
+			if (revenue === 0 && cogs === 0 && expenses === 0) return state;
+			const netProfit = revenue - cogs - expenses;
+			const lines = [];
+			if (revenue > 0) lines.push({
+				accountId: "revenue",
+				side: "debit",
+				amount: revenue
+			});
+			if (cogs > 0) lines.push({
+				accountId: "cogs",
+				side: "credit",
+				amount: cogs
+			});
+			if (expenses > 0) lines.push({
+				accountId: "expenses",
+				side: "credit",
+				amount: expenses
+			});
+			if (netProfit > 0) lines.push({
+				accountId: "retained",
+				side: "credit",
+				amount: netProfit
+			});
+			else if (netProfit < 0) lines.push({
+				accountId: "retained",
+				side: "debit",
+				amount: Math.abs(netProfit)
+			});
+			return append(state, {
+				id,
+				narration: "Close income and expenses to retained earnings",
+				lines
+			});
+		}
+	}
+}
+function runBiz(actions, opening = {}) {
+	return actions.reduce(applyBiz, initialBiz(opening));
+}
+function incomeStatement(state) {
+	const solution = books(state);
+	const revenue = natural(solution, "revenue");
+	const cogs = natural(solution, "cogs");
+	const expenses = natural(solution, "expenses");
+	const grossProfit = revenue - cogs;
+	return {
+		revenue,
+		cogs,
+		grossProfit,
+		expenses,
+		netProfit: grossProfit - expenses
+	};
+}
+function balanceSheet(state) {
+	const solution = books(state);
+	const cash = natural(solution, "cash");
+	const inventory = natural(solution, "inventory");
+	const equipment = natural(solution, "equipment");
+	const loan = natural(solution, "loan");
+	const capital = natural(solution, "capital");
+	const retained = natural(solution, "retained");
+	const openProfit = solution.equation.profit;
+	const totalAssets = cash + inventory + equipment;
+	const totalEquity = capital + retained + openProfit;
+	return {
+		cash,
+		inventory,
+		equipment,
+		totalAssets,
+		loan,
+		capital,
+		retained,
+		openProfit,
+		totalEquity,
+		totalLiabilitiesEquity: loan + totalEquity,
+		balances: solution.trialBalance.balances && solution.equation.balances
+	};
+}
+function businessBooks(state) {
+	return books(state);
+}
+
+//#endregion
+export { applyBiz, balanceSheet, businessBooks, incomeStatement, initialBiz, runBiz };

package/dist/finance/index.d.mts

@@ -0,0 +1,95 @@
+import { AccountCategory, AccountDefinition, AccountRole, AccountingCase, AccountingCaseResult, AccountingCheck, AccountingDiagnostic, AccountingEquation, AccountingExpectation, AccountingPolicy, AccountingSolution, AdjustmentFact, AdjustmentResult, BankReconciliationItem, BankReconciliationResult, BusinessEvent, ClubMember, ClubMemberState, ClubMemberTiming, ClubStatementFacts, ClubStatementResult, ClubSubscriptionResult, ControlAccountFacts, ControlAccountResult, ExplanationStep, FinancialAnalysisComparison, FinancialAnalysisFacts, FinancialAnalysisResult, FinancialRatioAssessment, FinancialRatioBenchmark, FinancialRatioFamily, FinancialRatioKey, FinancialRatioMetric, FinancialStatements, JournalEntry, JournalLine, LedgerAccount, LedgerPosting, LimitedCompanyStatementFacts, LimitedCompanyStatementResult, ManufacturingAccountFacts, ManufacturingAccountResult, ManufacturingFlowStage, ManufacturingTradingFacts, ManufacturingTradingResult, PartnerAppropriation, PartnerFacts, PartnershipAgreement, PartnershipResult, PostingSide, SoleTraderPeriodCase, SoleTraderPeriodResult, SoleTraderStatementFacts, SoleTraderStatementResult, StatementLine, StatementSection, SuspenseCorrectionFact, SuspenseDiscoveredError, SuspenseMovement, SuspenseReconstructionFacts, SuspenseReconstructionResult, TrialBalance, TrialBalanceErrorDiagnosis, TrialBalanceErrorType, TrialBalanceLine } from "./accounting/types.mjs";
+import { DEFAULT_ACCOUNTING_POLICY, amountScale, fromMinor, toMinor } from "./accounting/precision.mjs";
+import { changeSide, deriveNaturalEquation, normalBalance, statementOf, totalsBalance } from "./accounting/rules.mjs";
+import { validateChart, validateJournalEntry } from "./accounting/validate.mjs";
+import { journalizeBusinessEvent, journalizeBusinessEvents } from "./accounting/journalize.mjs";
+import { applyAdjustments, produceAdjustment } from "./accounting/adjustments.mjs";
+import { createSuspenseCorrection, diagnoseTrialBalanceError, reconcileBank, reconstructSuspenseAccount, solveControlAccount } from "./accounting/verification.mjs";
+import { solveCashSettledSoleTraderScenario, solveSoleTraderStatements } from "./accounting/statements.mjs";
+import { salaryForEqualPartnershipShares, solvePartnershipAppropriation } from "./accounting/partnership.mjs";
+import { solveDividendSettledCompanyScenario, solveLimitedCompanyStatements } from "./accounting/company-statements.mjs";
+import { CLUB_MEMBER_STATES, clubMemberCrossesYear, clubMemberTiming, solveClubStatements, solveClubSubscriptions } from "./accounting/clubs.mjs";
+import { solveManufacturingAccount, solveManufacturingTradingFlow } from "./accounting/manufacturing.mjs";
+import { solveSoleTraderPeriod } from "./accounting/period-case.mjs";
+import { analyzeFinancialPerformance, assessFinancialPerformance, compareFinancialPerformance } from "./accounting/analysis.mjs";
+import { runAccountingCase } from "./accounting/harness.mjs";
+import { deriveEquation, deriveStatements, deriveTrialBalance, postLedger } from "./accounting/post.mjs";
+import { SolveJournalOptions, solveBusinessProblem, solveJournal } from "./accounting/solve.mjs";
+import { BalanceSheet, BizAction, BizOpeningBalances, BizState, IncomeStatement, applyBiz, balanceSheet, businessBooks, incomeStatement, initialBiz, runBiz } from "./bizsim.mjs";
+import { npv, payback } from "./investment-math.mjs";
+
+//#region src/finance/index.d.ts
+/** Simple interest I = P·r·t (interest only, not the total). */
+declare function simpleInterest(principal: number, rate: number, years: number): number;
+/** Amount after compound interest, A = P(1 + r/m)^(m·t). */
+declare function compoundAmount(principal: number, rate: number, years: number, m?: number): number;
+/** Compound interest earned (total − principal). */
+declare function compoundInterest(principal: number, rate: number, years: number, m?: number): number;
+/** Future value of a lump sum, FV = P(1+r)^n. */
+declare function futureValue(principal: number, rate: number, n: number): number;
+/** Present value of a future lump sum, PV = FV/(1+r)^n. */
+declare function presentValue(fv: number, rate: number, n: number): number;
+/** Effective annual rate from a nominal rate compounded m times/year. */
+declare function effectiveRate(nominal: number, m: number): number;
+/** Rule of 72: approximate years for money to double at a given annual rate. */
+declare function rule72(rate: number): number;
+/** Yearly simple-vs-compound growth series, for the "money snowball" curve. */
+declare function growthSeries(principal: number, rate: number, years: number): {
+  year: number;
+  simple: number;
+  compound: number;
+}[];
+interface AmortRow {
+  period: number;
+  interest: number;
+  principal: number;
+  balance: number;
+}
+interface AmortResult {
+  payment: number;
+  totalInterest: number;
+  schedule: AmortRow[];
+}
+/** Amortize a loan into equal payments; returns the payment, total interest, and per-period schedule. */
+declare function amortize(principal: number, annualRate: number, years: number, m?: number): AmortResult;
+interface DepRow {
+  year: number;
+  depreciation: number;
+  bookValue: number;
+}
+/** Straight-line depreciation: equal charge (cost − residual)/life each year. */
+declare function straightLine(cost: number, residual: number, life: number): {
+  perYear: number;
+  schedule: DepRow[];
+};
+/** Reducing-balance depreciation: a fixed % of the falling book value each year. */
+declare function reducingBalance(cost: number, rate: number, life: number): DepRow[];
+interface CostModel {
+  fixedCost: number;
+  price: number;
+  variableCost: number;
+}
+interface BreakEven {
+  contributionPerUnit: number;
+  units: number;
+  revenue: number;
+  contributionMargin: number;
+}
+/** Break-even: units where contribution covers fixed cost; plus revenue and margin. */
+declare function breakEven({
+  fixedCost,
+  price,
+  variableCost
+}: CostModel): BreakEven;
+/** Profit at a given output: units·(price − variable) − fixed. */
+declare function profitAt(units: number, m: CostModel): number;
+/** Margin of safety = actual output − break-even output (units). */
+declare function marginOfSafety(currentUnits: number, breakEvenUnits: number): number;
+/** Economic order quantity: √(2·D·S / H) — demand D, order cost S, holding cost/unit H. */
+declare function eoq(annualDemand: number, orderCost: number, holdingCostPerUnit: number): number;
+/** Reorder level = usage during the lead time, plus any buffer (safety) stock. */
+declare function reorderLevel(usagePerDay: number, leadTimeDays: number, bufferStock?: number): number;
+/** Split a total cost across cost-centres in proportion to a basis (floor area sq ft, headcount, machine hours…). */
+declare function apportion(total: number, weights: number[]): number[];
+//#endregion
+export { AccountCategory, AccountDefinition, AccountRole, AccountingCase, AccountingCaseResult, AccountingCheck, AccountingDiagnostic, AccountingEquation, AccountingExpectation, AccountingPolicy, AccountingSolution, AdjustmentFact, AdjustmentResult, AmortResult, AmortRow, BalanceSheet, BankReconciliationItem, BankReconciliationResult, BizAction, BizOpeningBalances, BizState, BreakEven, BusinessEvent, CLUB_MEMBER_STATES, ClubMember, ClubMemberState, ClubMemberTiming, ClubStatementFacts, ClubStatementResult, ClubSubscriptionResult, ControlAccountFacts, ControlAccountResult, CostModel, DEFAULT_ACCOUNTING_POLICY, DepRow, ExplanationStep, FinancialAnalysisComparison, FinancialAnalysisFacts, FinancialAnalysisResult, FinancialRatioAssessment, FinancialRatioBenchmark, FinancialRatioFamily, FinancialRatioKey, FinancialRatioMetric, FinancialStatements, IncomeStatement, JournalEntry, JournalLine, LedgerAccount, LedgerPosting, LimitedCompanyStatementFacts, LimitedCompanyStatementResult, ManufacturingAccountFacts, ManufacturingAccountResult, ManufacturingFlowStage, ManufacturingTradingFacts, ManufacturingTradingResult, PartnerAppropriation, PartnerFacts, PartnershipAgreement, PartnershipResult, PostingSide, SoleTraderPeriodCase, SoleTraderPeriodResult, SoleTraderStatementFacts, SoleTraderStatementResult, SolveJournalOptions, StatementLine, StatementSection, SuspenseCorrectionFact, SuspenseDiscoveredError, SuspenseMovement, SuspenseReconstructionFacts, SuspenseReconstructionResult, TrialBalance, TrialBalanceErrorDiagnosis, TrialBalanceErrorType, TrialBalanceLine, amortize, amountScale, analyzeFinancialPerformance, applyAdjustments, applyBiz, apportion, assessFinancialPerformance, balanceSheet, breakEven, businessBooks, changeSide, clubMemberCrossesYear, clubMemberTiming, compareFinancialPerformance, compoundAmount, compoundInterest, createSuspenseCorrection, deriveEquation, deriveNaturalEquation, deriveStatements, deriveTrialBalance, diagnoseTrialBalanceError, effectiveRate, eoq, fromMinor, futureValue, growthSeries, incomeStatement, initialBiz, journalizeBusinessEvent, journalizeBusinessEvents, marginOfSafety, normalBalance, npv, payback, postLedger, presentValue, produceAdjustment, profitAt, reconcileBank, reconstructSuspenseAccount, reducingBalance, reorderLevel, rule72, runAccountingCase, runBiz, salaryForEqualPartnershipShares, simpleInterest, solveBusinessProblem, solveCashSettledSoleTraderScenario, solveClubStatements, solveClubSubscriptions, solveControlAccount, solveDividendSettledCompanyScenario, solveJournal, solveLimitedCompanyStatements, solveManufacturingAccount, solveManufacturingTradingFlow, solvePartnershipAppropriation, solveSoleTraderPeriod, solveSoleTraderStatements, statementOf, straightLine, toMinor, totalsBalance, validateChart, validateJournalEntry };

package/dist/finance/index.mjs

@@ -0,0 +1,145 @@
+import { journalizeBusinessEvent, journalizeBusinessEvents } from "./accounting/journalize.mjs";
+import { DEFAULT_ACCOUNTING_POLICY, amountScale, fromMinor, toMinor } from "./accounting/precision.mjs";
+import { changeSide, deriveNaturalEquation, normalBalance, statementOf, totalsBalance } from "./accounting/rules.mjs";
+import { deriveEquation, deriveStatements, deriveTrialBalance, postLedger } from "./accounting/post.mjs";
+import { validateChart, validateJournalEntry } from "./accounting/validate.mjs";
+import { solveBusinessProblem, solveJournal } from "./accounting/solve.mjs";
+import { applyBiz, balanceSheet, businessBooks, incomeStatement, initialBiz, runBiz } from "./bizsim.mjs";
+import { applyAdjustments, produceAdjustment } from "./accounting/adjustments.mjs";
+import { createSuspenseCorrection, diagnoseTrialBalanceError, reconcileBank, reconstructSuspenseAccount, solveControlAccount } from "./accounting/verification.mjs";
+import { solveCashSettledSoleTraderScenario, solveSoleTraderStatements } from "./accounting/statements.mjs";
+import { salaryForEqualPartnershipShares, solvePartnershipAppropriation } from "./accounting/partnership.mjs";
+import { solveDividendSettledCompanyScenario, solveLimitedCompanyStatements } from "./accounting/company-statements.mjs";
+import { CLUB_MEMBER_STATES, clubMemberCrossesYear, clubMemberTiming, solveClubStatements, solveClubSubscriptions } from "./accounting/clubs.mjs";
+import { solveManufacturingAccount, solveManufacturingTradingFlow } from "./accounting/manufacturing.mjs";
+import { solveSoleTraderPeriod } from "./accounting/period-case.mjs";
+import { analyzeFinancialPerformance, assessFinancialPerformance, compareFinancialPerformance } from "./accounting/analysis.mjs";
+import { runAccountingCase } from "./accounting/harness.mjs";
+import { npv, payback } from "./investment-math.mjs";
+
+//#region src/finance/index.ts
+/** Simple interest I = P·r·t (interest only, not the total). */
+function simpleInterest(principal, rate, years) {
+	return principal * rate * years;
+}
+/** Amount after compound interest, A = P(1 + r/m)^(m·t). */
+function compoundAmount(principal, rate, years, m = 1) {
+	return principal * Math.pow(1 + rate / m, m * years);
+}
+/** Compound interest earned (total − principal). */
+function compoundInterest(principal, rate, years, m = 1) {
+	return compoundAmount(principal, rate, years, m) - principal;
+}
+/** Future value of a lump sum, FV = P(1+r)^n. */
+function futureValue(principal, rate, n) {
+	return principal * Math.pow(1 + rate, n);
+}
+/** Present value of a future lump sum, PV = FV/(1+r)^n. */
+function presentValue(fv, rate, n) {
+	return fv / Math.pow(1 + rate, n);
+}
+/** Effective annual rate from a nominal rate compounded m times/year. */
+function effectiveRate(nominal, m) {
+	return Math.pow(1 + nominal / m, m) - 1;
+}
+/** Rule of 72: approximate years for money to double at a given annual rate. */
+function rule72(rate) {
+	return 72 / (rate * 100);
+}
+/** Yearly simple-vs-compound growth series, for the "money snowball" curve. */
+function growthSeries(principal, rate, years) {
+	const out = [];
+	for (let y = 0; y <= years; y++) out.push({
+		year: y,
+		simple: principal * (1 + rate * y),
+		compound: principal * Math.pow(1 + rate, y)
+	});
+	return out;
+}
+/** Amortize a loan into equal payments; returns the payment, total interest, and per-period schedule. */
+function amortize(principal, annualRate, years, m = 12) {
+	const n = Math.round(years * m), i = annualRate / m;
+	const payment = i === 0 ? principal / n : principal * i / (1 - Math.pow(1 + i, -n));
+	const schedule = [];
+	let bal = principal;
+	for (let k = 1; k <= n; k++) {
+		const interest = bal * i;
+		const princ = payment - interest;
+		bal = Math.max(0, bal - princ);
+		schedule.push({
+			period: k,
+			interest,
+			principal: princ,
+			balance: bal
+		});
+	}
+	return {
+		payment,
+		totalInterest: payment * n - principal,
+		schedule
+	};
+}
+/** Straight-line depreciation: equal charge (cost − residual)/life each year. */
+function straightLine(cost, residual, life) {
+	const perYear = (cost - residual) / life;
+	const schedule = [];
+	for (let y = 1; y <= life; y++) schedule.push({
+		year: y,
+		depreciation: perYear,
+		bookValue: cost - perYear * y
+	});
+	return {
+		perYear,
+		schedule
+	};
+}
+/** Reducing-balance depreciation: a fixed % of the falling book value each year. */
+function reducingBalance(cost, rate, life) {
+	const schedule = [];
+	let bv = cost;
+	for (let y = 1; y <= life; y++) {
+		const dep = bv * rate;
+		bv -= dep;
+		schedule.push({
+			year: y,
+			depreciation: dep,
+			bookValue: bv
+		});
+	}
+	return schedule;
+}
+/** Break-even: units where contribution covers fixed cost; plus revenue and margin. */
+function breakEven({ fixedCost, price, variableCost }) {
+	const contributionPerUnit = price - variableCost;
+	const units = contributionPerUnit > 0 ? fixedCost / contributionPerUnit : Infinity;
+	return {
+		contributionPerUnit,
+		units,
+		revenue: units * price,
+		contributionMargin: price > 0 ? contributionPerUnit / price : 0
+	};
+}
+/** Profit at a given output: units·(price − variable) − fixed. */
+function profitAt(units, m) {
+	return units * (m.price - m.variableCost) - m.fixedCost;
+}
+/** Margin of safety = actual output − break-even output (units). */
+function marginOfSafety(currentUnits, breakEvenUnits) {
+	return currentUnits - breakEvenUnits;
+}
+/** Economic order quantity: √(2·D·S / H) — demand D, order cost S, holding cost/unit H. */
+function eoq(annualDemand, orderCost, holdingCostPerUnit) {
+	return holdingCostPerUnit > 0 ? Math.sqrt(2 * annualDemand * orderCost / holdingCostPerUnit) : Infinity;
+}
+/** Reorder level = usage during the lead time, plus any buffer (safety) stock. */
+function reorderLevel(usagePerDay, leadTimeDays, bufferStock = 0) {
+	return usagePerDay * leadTimeDays + bufferStock;
+}
+/** Split a total cost across cost-centres in proportion to a basis (floor area sq ft, headcount, machine hours…). */
+function apportion(total, weights) {
+	const sum = weights.reduce((a, b) => a + b, 0) || 1;
+	return weights.map((w) => total * w / sum);
+}
+
+//#endregion
+export { CLUB_MEMBER_STATES, DEFAULT_ACCOUNTING_POLICY, amortize, amountScale, analyzeFinancialPerformance, applyAdjustments, applyBiz, apportion, assessFinancialPerformance, balanceSheet, breakEven, businessBooks, changeSide, clubMemberCrossesYear, clubMemberTiming, compareFinancialPerformance, compoundAmount, compoundInterest, createSuspenseCorrection, deriveEquation, deriveNaturalEquation, deriveStatements, deriveTrialBalance, diagnoseTrialBalanceError, effectiveRate, eoq, fromMinor, futureValue, growthSeries, incomeStatement, initialBiz, journalizeBusinessEvent, journalizeBusinessEvents, marginOfSafety, normalBalance, npv, payback, postLedger, presentValue, produceAdjustment, profitAt, reconcileBank, reconstructSuspenseAccount, reducingBalance, reorderLevel, rule72, runAccountingCase, runBiz, salaryForEqualPartnershipShares, simpleInterest, solveBusinessProblem, solveCashSettledSoleTraderScenario, solveClubStatements, solveClubSubscriptions, solveControlAccount, solveDividendSettledCompanyScenario, solveJournal, solveLimitedCompanyStatements, solveManufacturingAccount, solveManufacturingTradingFlow, solvePartnershipAppropriation, solveSoleTraderPeriod, solveSoleTraderStatements, statementOf, straightLine, toMinor, totalsBalance, validateChart, validateJournalEntry };

package/dist/finance/investment-math.d.mts

@@ -0,0 +1,7 @@
+//#region src/finance/investment-math.d.ts
+/** Net present value; `cashflows[0]` is the initial outlay, normally negative. */
+declare function npv(rate: number, cashflows: readonly number[]): number;
+/** Payback period with within-period interpolation; returns Infinity when unrecovered. */
+declare function payback(cashflows: readonly number[]): number;
+//#endregion
+export { npv, payback };

package/dist/finance/investment-math.mjs

@@ -0,0 +1,18 @@
+//#region src/finance/investment-math.ts
+/** Net present value; `cashflows[0]` is the initial outlay, normally negative. */
+function npv(rate, cashflows) {
+	return cashflows.reduce((total, cashflow, period) => total + cashflow / Math.pow(1 + rate, period), 0);
+}
+/** Payback period with within-period interpolation; returns Infinity when unrecovered. */
+function payback(cashflows) {
+	let cumulative = 0;
+	for (let period = 0; period < cashflows.length; period += 1) {
+		const previous = cumulative;
+		cumulative += cashflows[period];
+		if (cumulative >= 0 && period > 0) return period - 1 + -previous / cashflows[period];
+	}
+	return Number.POSITIVE_INFINITY;
+}
+
+//#endregion
+export { npv, payback };

package/dist/finance/management-accounting/budgeting.d.mts

@@ -0,0 +1,7 @@
+import { AccountingPolicy } from "../accounting/types.mjs";
+import { OperatingBudgetFacts, OperatingBudgetResult } from "./types.mjs";
+
+//#region src/finance/management-accounting/budgeting.d.ts
+declare function buildOperatingBudget(facts: OperatingBudgetFacts, policy?: AccountingPolicy): OperatingBudgetResult;
+//#endregion
+export { buildOperatingBudget };