@classytic/stage 0.3.0 → 0.4.0

package/dist/finance/bizsim.mjs

@@ -1,117 +1,296 @@
+import { solveJournal } from "./accounting/solve.mjs";
+
 //#region src/finance/bizsim.ts
-const initialBiz = (over = {}) => ({
-	cash: 0,
-	inventoryQty: 0,
-	inventoryValue: 0,
-	equipment: 0,
-	loan: 0,
-	capital: 0,
-	retained: 0,
-	revenue: 0,
-	cogs: 0,
-	expenses: 0,
-	...over
-});
-/** Apply one action; pure and balance-preserving (assets = liabilities + equity). */
-function applyBiz(s, a) {
-	switch (a.type) {
-		case "invest": return {
-			...s,
-			cash: s.cash + a.amount,
-			capital: s.capital + a.amount
-		};
-		case "loan": return {
-			...s,
-			cash: s.cash + a.amount,
-			loan: s.loan + a.amount
-		};
-		case "repay": return {
-			...s,
-			cash: s.cash - a.amount,
-			loan: s.loan - a.amount
-		};
-		case "buyEquipment": return {
-			...s,
-			cash: s.cash - a.amount,
-			equipment: s.equipment + a.amount
-		};
-		case "depreciate": return {
-			...s,
-			equipment: s.equipment - a.amount,
-			expenses: s.expenses + a.amount
-		};
-		case "buyStock": return {
-			...s,
-			cash: s.cash - a.qty * a.unitCost,
-			inventoryQty: s.inventoryQty + a.qty,
-			inventoryValue: s.inventoryValue + a.qty * a.unitCost
-		};
+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 avg = s.inventoryQty > 0 ? s.inventoryValue / s.inventoryQty : 0;
-			const qty = Math.min(a.qty, s.inventoryQty);
-			const cost = qty * avg, sales = qty * a.price;
-			return {
-				...s,
-				cash: s.cash + sales,
-				revenue: s.revenue + sales,
-				cogs: s.cogs + cost,
-				inventoryQty: s.inventoryQty - qty,
-				inventoryValue: s.inventoryValue - cost
-			};
+			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 {
-			...s,
-			cash: s.cash - a.amount,
-			expenses: s.expenses + a.amount
-		};
+		case "expense": return append(state, journal(id, "Operating expense paid", "expenses", "cash", amount(action.amount, "Expense")));
 		case "closePeriod": {
-			const net = s.revenue - s.cogs - s.expenses;
-			return {
-				...s,
-				retained: s.retained + net,
-				revenue: 0,
-				cogs: 0,
-				expenses: 0
-			};
+			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
+			});
 		}
-		default: return s;
 	}
 }
-/** Run a whole authored scenario from an (optional) starting state. */
-function runBiz(actions, init = {}) {
-	return actions.reduce(applyBiz, initialBiz(init));
+function runBiz(actions, opening = {}) {
+	return actions.reduce(applyBiz, initialBiz(opening));
 }
-/** Income statement for the current open period. */
-function incomeStatement(s) {
-	const grossProfit = s.revenue - s.cogs;
+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: s.revenue,
-		cogs: s.cogs,
+		revenue,
+		cogs,
 		grossProfit,
-		expenses: s.expenses,
-		netProfit: grossProfit - s.expenses
+		expenses,
+		netProfit: grossProfit - expenses
 	};
 }
-/** Balance sheet; `balances` is always true by construction (a self-check). */
-function balanceSheet(s) {
-	const totalAssets = s.cash + s.inventoryValue + s.equipment;
-	const openProfit = s.revenue - s.cogs - s.expenses;
-	const totalEquity = s.capital + s.retained + openProfit;
-	const totalLiabilitiesEquity = s.loan + totalEquity;
+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: s.cash,
-		inventory: s.inventoryValue,
-		equipment: s.equipment,
+		cash,
+		inventory,
+		equipment,
 		totalAssets,
-		loan: s.loan,
-		capital: s.capital,
-		retained: s.retained,
+		loan,
+		capital,
+		retained,
 		openProfit,
 		totalEquity,
-		totalLiabilitiesEquity,
-		balances: Math.abs(totalAssets - totalLiabilitiesEquity) < 1e-6
+		totalLiabilitiesEquity: loan + totalEquity,
+		balances: solution.trialBalance.balances && solution.equation.balances
 	};
 }
+function businessBooks(state) {
+	return books(state);
+}
 
 //#endregion
-export { applyBiz, balanceSheet, incomeStatement, initialBiz, runBiz };
+export { applyBiz, balanceSheet, businessBooks, incomeStatement, initialBiz, runBiz };

package/dist/finance/index.d.mts

@@ -1,4 +1,22 @@
-import { BalanceSheet, BizAction, BizState, IncomeStatement, applyBiz, balanceSheet, incomeStatement, initialBiz, runBiz } from "./bizsim.mjs";
+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). */
@@ -67,52 +85,11 @@ declare function breakEven({
 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;
-type InvMethod = 'fifo' | 'lifo' | 'avco';
-interface InvMove {
-  type: 'buy' | 'sell';
-  qty: number;
-  unitCost?: number;
-}
-interface InvResult {
-  cogs: number;
-  closingValue: number;
-  closingQty: number;
-}
-/** Value stock and cost of goods sold under FIFO, LIFO or weighted-average (AVCO). */
-declare function inventoryValue(method: InvMethod, moves: InvMove[]): InvResult;
 /** 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[];
-interface FinInputs {
-  currentAssets: number;
-  inventory: number;
-  currentLiabilities: number;
-  nonCurrentLiabilities: number;
-  equity: number;
-  revenue: number;
-  costOfSales: number;
-  expenses?: number;
-  grossProfit?: number;
-  netProfit?: number;
-  capitalEmployed?: number;
-}
-interface Ratios {
-  current: number;
-  quick: number;
-  gearing: number;
-  grossMargin: number;
-  netMargin: number;
-  roce: number;
-  inventoryTurnover: number;
-}
-/** Standard analysis ratios from summary figures (liquidity, gearing, profitability, efficiency). */
-declare function ratios(f: FinInputs): Ratios;
-/** Net present value; `cashflows[0]` is the initial outlay (usually negative). */
-declare function npv(rate: number, cashflows: number[]): number;
-/** Payback period in years (fractional), from year-0 outlay + yearly inflows. */
-declare function payback(cashflows: number[]): number;
 //#endregion
-export { AmortResult, AmortRow, BalanceSheet, BizAction, BizState, BreakEven, CostModel, DepRow, FinInputs, IncomeStatement, InvMethod, InvMove, InvResult, Ratios, amortize, applyBiz, apportion, balanceSheet, breakEven, compoundAmount, compoundInterest, effectiveRate, eoq, futureValue, growthSeries, incomeStatement, initialBiz, inventoryValue, marginOfSafety, npv, payback, presentValue, profitAt, ratios, reducingBalance, reorderLevel, rule72, runBiz, simpleInterest, straightLine };
+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

@@ -1,4 +1,21 @@
-import { applyBiz, balanceSheet, incomeStatement, initialBiz, runBiz } from "./bizsim.mjs";
+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). */
@@ -110,52 +127,6 @@ function profitAt(units, m) {
 function marginOfSafety(currentUnits, breakEvenUnits) {
 	return currentUnits - breakEvenUnits;
 }
-/** Value stock and cost of goods sold under FIFO, LIFO or weighted-average (AVCO). */
-function inventoryValue(method, moves) {
-	let cogs = 0;
-	if (method === "avco") {
-		let qty = 0, val = 0;
-		for (const m of moves) if (m.type === "buy") {
-			qty += m.qty;
-			val += m.qty * (m.unitCost ?? 0);
-		} else {
-			const avg = qty > 0 ? val / qty : 0;
-			cogs += m.qty * avg;
-			val -= m.qty * avg;
-			qty -= m.qty;
-		}
-		return {
-			cogs,
-			closingValue: val,
-			closingQty: qty
-		};
-	}
-	const lots = [];
-	for (const m of moves) {
-		if (m.type === "buy") {
-			lots.push({
-				qty: m.qty,
-				cost: m.unitCost ?? 0
-			});
-			continue;
-		}
-		let need = m.qty;
-		while (need > 0 && lots.length) {
-			const idx = method === "fifo" ? 0 : lots.length - 1;
-			const lot = lots[idx];
-			const take = Math.min(need, lot.qty);
-			cogs += take * lot.cost;
-			lot.qty -= take;
-			need -= take;
-			if (lot.qty === 0) lots.splice(idx, 1);
-		}
-	}
-	return {
-		cogs,
-		closingValue: lots.reduce((a, l) => a + l.qty * l.cost, 0),
-		closingQty: lots.reduce((a, l) => a + l.qty, 0)
-	};
-}
 /** 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;
@@ -169,35 +140,6 @@ function apportion(total, weights) {
 	const sum = weights.reduce((a, b) => a + b, 0) || 1;
 	return weights.map((w) => total * w / sum);
 }
-/** Standard analysis ratios from summary figures (liquidity, gearing, profitability, efficiency). */
-function ratios(f) {
-	const grossProfit = f.grossProfit ?? f.revenue - f.costOfSales;
-	const netProfit = f.netProfit ?? grossProfit - (f.expenses ?? 0);
-	const capEmp = f.capitalEmployed ?? f.equity + f.nonCurrentLiabilities;
-	return {
-		current: f.currentAssets / f.currentLiabilities,
-		quick: (f.currentAssets - f.inventory) / f.currentLiabilities,
-		gearing: f.nonCurrentLiabilities / (f.equity + f.nonCurrentLiabilities),
-		grossMargin: grossProfit / f.revenue,
-		netMargin: netProfit / f.revenue,
-		roce: netProfit / capEmp,
-		inventoryTurnover: f.costOfSales / f.inventory
-	};
-}
-/** Net present value; `cashflows[0]` is the initial outlay (usually negative). */
-function npv(rate, cashflows) {
-	return cashflows.reduce((a, cf, t) => a + cf / Math.pow(1 + rate, t), 0);
-}
-/** Payback period in years (fractional), from year-0 outlay + yearly inflows. */
-function payback(cashflows) {
-	let cum = 0;
-	for (let t = 0; t < cashflows.length; t++) {
-		const prev = cum;
-		cum += cashflows[t];
-		if (cum >= 0 && t > 0) return t - 1 + -prev / cashflows[t];
-	}
-	return Infinity;
-}
 
 //#endregion
-export { amortize, applyBiz, apportion, balanceSheet, breakEven, compoundAmount, compoundInterest, effectiveRate, eoq, futureValue, growthSeries, incomeStatement, initialBiz, inventoryValue, marginOfSafety, npv, payback, presentValue, profitAt, ratios, reducingBalance, reorderLevel, rule72, runBiz, simpleInterest, straightLine };
+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 };