@diy-accounting-uk/diya-gl 1.2.31 → 1.2.33

package/dist/app/data/releases.json

@@ -1039,6 +1039,58 @@
           "scorecard": "101605 passed, 0 warnings, 0 failed"
         }
       }
+    },
+    {
+      "tag": "diya-gl-v1.2.31",
+      "date": "2026-09-23",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.31+80457d57",
+      "taxDataHash": "3221a7c2f39c",
+      "reconciledCommit": "54e8731a91279975e61b1a232fbb67fda89515f0",
+      "templates": {
+        "bst": {
+          "hash": "0d003e10e00c",
+          "scorecard": "812 passed, 0 warnings, 0 failed"
+        },
+        "taxi": {
+          "hash": "1ff69654d64d",
+          "scorecard": "686 passed, 0 warnings, 0 failed"
+        },
+        "se": {
+          "hash": "064605ae76ed",
+          "scorecard": "7982 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "caa14632083b",
+          "scorecard": "101605 passed, 0 warnings, 0 failed"
+        }
+      }
+    },
+    {
+      "tag": "diya-gl-v1.2.32",
+      "date": "2026-09-24",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.32+92a3639b",
+      "taxDataHash": "3221a7c2f39c",
+      "reconciledCommit": "54e8731a91279975e61b1a232fbb67fda89515f0",
+      "templates": {
+        "bst": {
+          "hash": "0d003e10e00c",
+          "scorecard": "812 passed, 0 warnings, 0 failed"
+        },
+        "taxi": {
+          "hash": "1ff69654d64d",
+          "scorecard": "686 passed, 0 warnings, 0 failed"
+        },
+        "se": {
+          "hash": "064605ae76ed",
+          "scorecard": "7982 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "caa14632083b",
+          "scorecard": "101605 passed, 0 warnings, 0 failed"
+        }
+      }
     }
   ]
 }

package/dist/app/lib/book-checks/se.js

@@ -17,7 +17,7 @@
 // up from the book's own entityInformation["diya-gl:product"].
 
 import { changeLineBankAccount } from "../diya-gl-edits.js";
-import { SE_PURCHASE_CODE_MAP, LTD_SALES_CODE_MAP, isStraddlingLine } from "../scenario-extractor.js";
+import { SE_PURCHASE_CODE_MAP, LTD_SALES_CODE_MAP, isStraddlingLine, signedAmount } from "../scenario-extractor.js";
 
 // The workbook each bank account is kept in. A Self Employed package
 // carries two of them where a Company package carries four, so an account
@@ -558,7 +558,7 @@ function isVatRegistered(book) {
 // year and belongs to a different year's turnover.
 function netOfVatTurnover(lines, rate) {
   let total = 0;
-  for (const line of lines) if (line.sourceJournalID === "sales" && !isStraddlingLine(line)) total += line.amount / (1 + rate);
+  for (const line of lines) if (line.sourceJournalID === "sales" && !isStraddlingLine(line)) total += signedAmount(line) / (1 + rate);
   return total;
 }
 

package/dist/app/lib/book-checks.js

@@ -19,7 +19,7 @@ import { changeLinePostingDate, changeLineAccount, changeLineAmount, addSaleLine
 import { LTD_PRODUCT_RULES } from "./book-checks/ltd.js";
 import { TAXI_PRODUCT_RULES } from "./book-checks/taxi.js";
 import { SE_PRODUCT_RULES } from "./book-checks/se.js";
-import { isStraddlingLine } from "./scenario-extractor.js";
+import { isStraddlingLine, signedAmount } from "./scenario-extractor.js";
 
 // ============================== shared helpers ==============================
 
@@ -323,7 +323,7 @@ function runChecks(ctx) {
 // year's turnover and not to this one.
 function salesTotal(lines) {
   let total = 0;
-  for (const line of lines) if (line.sourceJournalID === "sales" && !isStraddlingLine(line)) total += line.amount;
+  for (const line of lines) if (line.sourceJournalID === "sales" && !isStraddlingLine(line)) total += signedAmount(line);
   return total;
 }
 

package/dist/app/lib/calculators/bst.js

@@ -6,7 +6,7 @@
 // read returns, so app/products/bst.js's reportSections() and
 // checkCompliance() work unchanged on either source.
 
-import { BST_SALES_ACCOUNTS, CIS_DEDUCTION_FIELD, MONTH_ORDER, getMonthKey } from "../scenario-extractor.js";
+import { BST_SALES_ACCOUNTS, CIS_DEDUCTION_FIELD, MONTH_ORDER, getMonthKey, signedAmount } from "../scenario-extractor.js";
 import { resolveBstPurchaseCodeMap } from "../diya-gl-loader.js";
 import { fixedAssetAdditions } from "../scenario-loader.js";
 import { calculateIncomeTax } from "../tax/income-tax.js";
@@ -91,14 +91,14 @@ export function calculateBstResults(book, lines, taxData, scenario) {
   const purchaseLines = lines.filter((l) => l.sourceJournalID === "purchases" && purchaseCodeMap[l.accountMainID] !== undefined);
 
   // Total sales (BST: gross, no VAT split)
-  const totalSales = Math.round(salesLines.reduce((s, l) => s + l.amount, 0));
+  const totalSales = Math.round(salesLines.reduce((s, l) => s + signedAmount(l), 0));
 
   // Monthly sales
   const monthlySales = {};
   for (const month of MONTH_ORDER) monthlySales[month] = 0;
   for (const line of salesLines) {
     const month = getMonthKey(line.postingDate);
-    monthlySales[month] += line.amount;
+    monthlySales[month] += signedAmount(line);
   }
 
   // Purchase expenses by code. A mileage-log entry is left out: it buys

package/dist/app/lib/calculators/shared.js

@@ -3,7 +3,7 @@
 //
 // shared.js — Aggregation helpers used by more than one product calculator.
 
-import { getMonthKey } from "../scenario-extractor.js";
+import { getMonthKey, signedAmount } from "../scenario-extractor.js";
 
 /**
  * Group lines by accountMainID and month, computing totals.
@@ -49,7 +49,7 @@ export function aggregateByCode(lines, codeMap) {
   const byCode = {};
   for (const line of lines) {
     const code = codeMap[line.accountMainID];
-    if (code) byCode[code] = (byCode[code] || 0) + line.amount;
+    if (code) byCode[code] = (byCode[code] || 0) + signedAmount(line);
   }
   return byCode;
 }

package/dist/app/lib/calculators/taxi.js

@@ -10,6 +10,7 @@ import {
   MONTH_ORDER,
   getMonthKey,
   buildTaxMonthByDate,
+  signedAmount,
 } from "../scenario-extractor.js";
 import { fixedAssetAdditions } from "../scenario-loader.js";
 import { calculateIncomeTax } from "../tax/income-tax.js";
@@ -89,7 +90,7 @@ function aggregateByCodeAndMonth(lines, codeMap) {
     const code = codeMap[line.accountMainID];
     if (!code) continue;
     const month = getMonthKey(line.postingDate);
-    byMonth[month][code] = (byMonth[month][code] || 0) + line.amount;
+    byMonth[month][code] = (byMonth[month][code] || 0) + signedAmount(line);
   }
   return byMonth;
 }
@@ -117,17 +118,17 @@ export function calculateTaxiResults(book, lines, taxData, scenario) {
   const byCode = aggregateByCode(cashPurchaseLines, TAXI_PURCHASE_CODE_MAP);
   const byCodeAndMonth = aggregateByCodeAndMonth(cashPurchaseLines, TAXI_PURCHASE_CODE_MAP);
 
-  const totalSales = Math.floor(salesLines.reduce((s, l) => s + l.amount, 0));
+  const totalSales = Math.floor(salesLines.reduce((s, l) => s + signedAmount(l), 0));
   const monthlySales = {};
   for (const month of MONTH_ORDER) monthlySales[month] = 0;
-  for (const line of salesLines) monthlySales[byDate.get(line.postingDate)] += line.amount;
+  for (const line of salesLines) monthlySales[byDate.get(line.postingDate)] += signedAmount(line);
 
   // Other business income, month by month on the same week-based tab a
   // fare's date falls in -- the Sales tab's rental and other-income rows
   // belong to a week exactly as a fare day does.
   const monthlyOther = {};
   for (const month of MONTH_ORDER) monthlyOther[month] = 0;
-  for (const line of otherIncomeLines) monthlyOther[byDate.get(line.postingDate)] += line.amount;
+  for (const line of otherIncomeLines) monthlyOther[byDate.get(line.postingDate)] += signedAmount(line);
 
   // Capital allowances, from the fixed asset register cellWrites registers
   // (the same additions cellWrites itself derives via fixedAssetAdditions()).

package/dist/app/lib/diya-gl-loader.js

@@ -31,6 +31,7 @@ import {
   computeSpreadsheetNetSales,
   splitStraddlingLines,
   deriveStraddlingEntries,
+  signedAmount,
 } from "./scenario-extractor.js";
 import { totalBusinessMiles, calculateMileageAllowance, HMRC_CAR_MILEAGE_RATES } from "./tax/mileage.js";
 import { compareLines } from "./diya-gl-canonical.js";
@@ -314,14 +315,14 @@ export function diyaGlToScenario(book, lines, product) {
     const turnoverLines = salesLines.filter((l) => TURNOVER_ACCOUNTS.has(l.accountMainID));
     totalSales = vatRegistered
       ? computeSpreadsheetNetSales(turnoverLines)
-      : Math.round(turnoverLines.reduce((sum, l) => sum + l.amount, 0));
+      : Math.round(turnoverLines.reduce((sum, l) => sum + signedAmount(l), 0));
   }
 
   // Compute expense totals by code.
   const byCode = {};
   purchaseLines.forEach((l) => {
     const code = purchaseCodeMap[l.accountMainID];
-    if (code) byCode[code] = (byCode[code] || 0) + l.amount;
+    if (code) byCode[code] = (byCode[code] || 0) + signedAmount(l);
   });
 
   // Build metadata from book.toml
@@ -382,7 +383,7 @@ export function diyaGlToScenario(book, lines, product) {
       .filter((l) => !(l.measurableUnitOfMeasure === "miles" && typeof l.measurableQuantity === "number"))
       .forEach((l) => {
         const code = purchaseCodeMap[l.accountMainID];
-        if (code) bstByCode[code] = (bstByCode[code] || 0) + l.amount;
+        if (code) bstByCode[code] = (bstByCode[code] || 0) + signedAmount(l);
       });
     if (businessMiles) bstByCode.m = (bstByCode.m || 0) + calculateMileageAllowance(businessMiles, HMRC_CAR_MILEAGE_RATES);
 
@@ -415,7 +416,7 @@ export function diyaGlToScenario(book, lines, product) {
     const cashMotor = purchaseLines
       .filter((l) => !(product === "se" && l.measurableUnitOfMeasure === "miles" && typeof l.measurableQuantity === "number"))
       .filter((l) => purchaseCodeMap[l.accountMainID] === "v")
-      .reduce((sum, l) => sum + l.amount, 0);
+      .reduce((sum, l) => sum + signedAmount(l), 0);
     const mileageClaim = product === "se" ? calculateMileageAllowance(businessMiles, HMRC_CAR_MILEAGE_RATES) : 0;
     expected.total_motor_net = Math.round(cashMotor / vatDivisor + mileageClaim);
     expected.total_legal_net = Math.round((byCode.l || 0) / vatDivisor);

package/dist/app/lib/provenance-data.js

@@ -12,7 +12,7 @@
 
 export const PROVENANCE_DATA = {
   formatVersion: "diya-gl/1",
-  engineVersion: "1.2.31+80457d57",
+  engineVersion: "1.2.33+92a3639b",
   taxDataHash: "3221a7c2f39c",
   reconciledCommit: "54e8731a91279975e61b1a232fbb67fda89515f0",
   templates: {

package/dist/app/lib/scenario-extractor.js

@@ -514,11 +514,30 @@ export function tomlLocalDate(value) {
   return value instanceof Date ? value.toISOString().slice(0, 10) : value;
 }
 
+// Bad debts written off (4005, sales code "o") and fixed-asset disposals
+// (4006, code "fs") already carry their own sign in the sales code's own
+// P&L formula (see LTD_SALES_CODE_MAP and the "o"/"fs" rows CONTEXT_SELF_
+// EMPLOYED.md and CONTEXT_LIMITED_COMPANY.md describe), so negating a
+// credit note against either account here would flip an already-correct
+// figure a second time.
+const SALES_ACCOUNTS_WITH_OWN_SIGN = new Set(["4005", "4006"]);
+
+// A credit note reverses part of the sale or purchase it names. The schema
+// fixes a line's amount at zero or more -- only documentType says which way
+// it points -- so every total that sums a sales or purchases line's amount
+// reads this instead of the raw field, or a refund inflates turnover (and a
+// supplier's credit inflates spend) instead of reducing it.
+export function signedAmount(line) {
+  if (line.documentType !== "credit-note") return line.amount;
+  if (line.sourceJournalID === "sales" && SALES_ACCOUNTS_WITH_OWN_SIGN.has(String(line.accountMainID))) return line.amount;
+  return -line.amount;
+}
+
 export function computeNetSales(salesLines) {
   let netTotal = 0;
   for (const line of salesLines) {
     const rate = line.taxRate || 0;
-    netTotal += line.amount / (1 + rate);
+    netTotal += signedAmount(line) / (1 + rate);
   }
   return Math.round(netTotal);
 }
@@ -527,14 +546,14 @@ export function computeNetSales(salesLines) {
 export function computeSpreadsheetNetSales(salesLines) {
   let netTotal = 0;
   for (const line of salesLines) {
-    netTotal += line.amount / 1.2;
+    netTotal += signedAmount(line) / 1.2;
   }
   return Math.round(netTotal);
 }
 
 // BST: amounts are entered as-is (no VAT split), so total = sum of amounts
 export function computeGrossSales(salesLines) {
-  return Math.round(salesLines.reduce((sum, line) => sum + line.amount, 0));
+  return Math.round(salesLines.reduce((sum, line) => sum + signedAmount(line), 0));
 }
 
 // ============================================================================
@@ -816,7 +835,7 @@ export function buildGrouped(
         date: line.postingDate,
         customer: line.detailComment,
         code,
-        amount: line.amount,
+        amount: signedAmount(line),
       };
       if (carriesSourceFields) {
         sale.account = line.accountMainID;
@@ -836,7 +855,7 @@ export function buildGrouped(
         date: line.postingDate,
         supplier: line.detailComment,
         code,
-        amount: line.amount,
+        amount: signedAmount(line),
       };
       if (carriesSourceFields) {
         purchase.account = line.accountMainID;
@@ -891,7 +910,7 @@ export function totalsByCode(lines, purchaseCodeMap) {
     if (line.sourceJournalID !== "purchases") continue;
     const code = purchaseCodeMap[line.accountMainID];
     if (!code) continue;
-    totals[code] = Math.round(((totals[code] || 0) + line.amount) * 100) / 100;
+    totals[code] = Math.round(((totals[code] || 0) + signedAmount(line)) * 100) / 100;
   }
   return totals;
 }

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@diy-accounting-uk/diya-gl",
-  "version": "1.2.31",
+  "version": "1.2.33",
   "type": "module",
   "description": "Recalculate, read and write DIYA-GL books from the command line",
   "license": "Apache-2.0",