@dotdo/do 0.1.0

package/dist/do/business/financial/payments.js

@@ -0,0 +1,395 @@
+/**
+ * Payment Processing
+ *
+ * Handles payment lifecycle including:
+ * - Payment intent creation
+ * - Authorization and capture
+ * - Refunds (full and partial)
+ * - Platform fees and transfers
+ *
+ * @module financial/payments
+ */
+/**
+ * Payment processor for Digital Objects
+ *
+ * Manages the full payment lifecycle including creation, capture,
+ * refunds, and integration with Stripe Connect for multi-party payments.
+ *
+ * @example
+ * ```typescript
+ * const processor = new PaymentProcessor({
+ *   secretKey: env.STRIPE_SECRET_KEY,
+ *   platformFee: { type: 'percentage', percentage: 10 }
+ * })
+ *
+ * // Create a payment
+ * const payment = await processor.createPayment(1000, 'usd', {
+ *   customerRef: 'https://example.com/customers/123',
+ *   transferDestination: 'acct_xxx'
+ * })
+ *
+ * // Capture after authorization
+ * await processor.capturePayment(payment.id)
+ * ```
+ */
+export class PaymentProcessor {
+    config;
+    /**
+     * Create a new PaymentProcessor instance
+     *
+     * @param config - Payment processor configuration
+     */
+    constructor(config) {
+        this.config = config;
+    }
+    /**
+     * Create a new payment intent
+     *
+     * Creates a Stripe PaymentIntent with optional platform fee and
+     * transfer to a connected account.
+     *
+     * @param amount - Amount in smallest currency unit (e.g., cents)
+     * @param currency - ISO 4217 currency code
+     * @param options - Additional payment options
+     * @returns The created payment
+     *
+     * @example
+     * ```typescript
+     * // Simple payment
+     * const payment = await processor.createPayment(1000, 'usd')
+     *
+     * // Payment with platform fee and transfer
+     * const payment = await processor.createPayment(1000, 'usd', {
+     *   applicationFeeAmount: 100,
+     *   transferDestination: 'acct_xxx'
+     * })
+     * ```
+     */
+    async createPayment(amount, currency, options) {
+        // TODO: Implement Stripe PaymentIntent creation
+        throw new Error('Not implemented');
+    }
+    /**
+     * Retrieve a payment by ID
+     *
+     * @param paymentId - The payment ID
+     * @returns The payment or null if not found
+     */
+    async getPayment(paymentId) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * Update a payment intent
+     *
+     * Can only update payments that haven't been confirmed.
+     *
+     * @param paymentId - The payment ID
+     * @param updates - Fields to update
+     * @returns The updated payment
+     */
+    async updatePayment(paymentId, updates) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * Confirm a payment intent
+     *
+     * @param paymentId - The payment ID
+     * @param paymentMethodId - Payment method to use
+     * @returns The confirmed payment
+     */
+    async confirmPayment(paymentId, paymentMethodId) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * Capture a payment that was authorized
+     *
+     * For payments created with capture_method: 'manual', this
+     * captures the funds after authorization.
+     *
+     * @param paymentId - The payment ID
+     * @param amount - Amount to capture (partial capture if less than authorized)
+     * @returns The captured payment
+     *
+     * @example
+     * ```typescript
+     * // Full capture
+     * await processor.capturePayment(paymentId)
+     *
+     * // Partial capture
+     * await processor.capturePayment(paymentId, 500)
+     * ```
+     */
+    async capturePayment(paymentId, amount) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * Cancel a payment intent
+     *
+     * @param paymentId - The payment ID
+     * @param cancellationReason - Reason for cancellation
+     * @returns The canceled payment
+     */
+    async cancelPayment(paymentId, cancellationReason) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * Refund a payment
+     *
+     * Supports full and partial refunds, with optional application
+     * fee refund and transfer reversal for Connect payments.
+     *
+     * @param paymentId - The payment ID
+     * @param options - Refund options
+     * @returns The updated payment with refund amount
+     *
+     * @example
+     * ```typescript
+     * // Full refund
+     * await processor.refundPayment(paymentId)
+     *
+     * // Partial refund with reason
+     * await processor.refundPayment(paymentId, {
+     *   amount: 500,
+     *   reason: 'requested_by_customer'
+     * })
+     * ```
+     */
+    async refundPayment(paymentId, options) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * List payments with filtering
+     *
+     * @param options - Filter and pagination options
+     * @returns List of payments
+     *
+     * @example
+     * ```typescript
+     * // Get recent successful payments
+     * const payments = await processor.listPayments({
+     *   status: 'succeeded',
+     *   limit: 10
+     * })
+     *
+     * // Get payments for a customer
+     * const payments = await processor.listPayments({
+     *   customerRef: 'https://example.com/customers/123'
+     * })
+     * ```
+     */
+    async listPayments(options) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * Create a transfer to a connected account
+     *
+     * Transfers funds from the platform balance to a connected account.
+     *
+     * @param destinationAccountId - Stripe account ID of destination
+     * @param amount - Amount in smallest currency unit
+     * @param currency - ISO 4217 currency code
+     * @param options - Additional transfer options
+     * @returns The created transfer
+     *
+     * @example
+     * ```typescript
+     * const transfer = await processor.createTransfer(
+     *   'acct_xxx',
+     *   900,
+     *   'usd',
+     *   { sourceTransaction: 'ch_xxx' }
+     * )
+     * ```
+     */
+    async createTransfer(destinationAccountId, amount, currency, options) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * Retrieve a transfer
+     *
+     * @param transferId - The transfer ID
+     * @returns The transfer or null if not found
+     */
+    async getTransfer(transferId) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * Reverse a transfer
+     *
+     * @param transferId - The transfer ID
+     * @param amount - Amount to reverse (partial if less than transfer amount)
+     * @returns The updated transfer
+     */
+    async reverseTransfer(transferId, amount) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * List transfers
+     *
+     * @param options - Filter and pagination options
+     * @returns List of transfers
+     */
+    async listTransfers(options) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * Create a payout to a bank account
+     *
+     * Initiates a payout from a Stripe balance to an external bank account.
+     *
+     * @param stripeAccountId - Stripe account ID (for connected accounts)
+     * @param bankAccountId - Destination bank account ID
+     * @param amount - Amount in smallest currency unit
+     * @param currency - ISO 4217 currency code
+     * @param options - Additional payout options
+     * @returns The created payout
+     *
+     * @example
+     * ```typescript
+     * // Standard payout (2-3 days)
+     * const payout = await processor.createPayout(
+     *   'acct_xxx',
+     *   'ba_xxx',
+     *   10000,
+     *   'usd'
+     * )
+     *
+     * // Instant payout
+     * const payout = await processor.createPayout(
+     *   'acct_xxx',
+     *   'ba_xxx',
+     *   10000,
+     *   'usd',
+     *   { method: 'instant' }
+     * )
+     * ```
+     */
+    async createPayout(stripeAccountId, bankAccountId, amount, currency, options) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * Retrieve a payout
+     *
+     * @param payoutId - The payout ID
+     * @param stripeAccountId - Stripe account ID (for connected accounts)
+     * @returns The payout or null if not found
+     */
+    async getPayout(payoutId, stripeAccountId) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * Cancel a pending payout
+     *
+     * @param payoutId - The payout ID
+     * @param stripeAccountId - Stripe account ID (for connected accounts)
+     * @returns The canceled payout
+     */
+    async cancelPayout(payoutId, stripeAccountId) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * List payouts
+     *
+     * @param stripeAccountId - Stripe account ID (for connected accounts)
+     * @param options - Filter and pagination options
+     * @returns List of payouts
+     */
+    async listPayouts(stripeAccountId, options) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * Get application fees collected
+     *
+     * @param options - Filter options
+     * @returns List of application fees
+     */
+    async listApplicationFees(options) {
+        // TODO: Implement Stripe API call
+        throw new Error('Not implemented');
+    }
+    /**
+     * Calculate platform fee for an amount
+     *
+     * @param amount - Base amount
+     * @returns The calculated fee amount
+     */
+    calculatePlatformFee(amount) {
+        const fee = this.config.platformFee;
+        if (!fee)
+            return 0;
+        let feeAmount = 0;
+        if (fee.type === 'Percentage' && fee.percentage) {
+            feeAmount = Math.round(amount * (fee.percentage / 100));
+        }
+        else if (fee.type === 'Fixed' && fee.fixedAmount) {
+            feeAmount = fee.fixedAmount;
+        }
+        else if (fee.type === 'PercentagePlusFixed') {
+            const percentageFee = fee.percentage
+                ? Math.round(amount * (fee.percentage / 100))
+                : 0;
+            feeAmount = percentageFee + (fee.fixedAmount || 0);
+        }
+        // Apply min/max constraints
+        if (fee.minimumFee && feeAmount < fee.minimumFee) {
+            feeAmount = fee.minimumFee;
+        }
+        if (fee.maximumFee && feeAmount > fee.maximumFee) {
+            feeAmount = fee.maximumFee;
+        }
+        return feeAmount;
+    }
+    /**
+     * Handle a Stripe webhook event for payments
+     *
+     * @param payload - Raw webhook payload
+     * @param signature - Stripe-Signature header value
+     * @returns Processed event data
+     */
+    async handleWebhook(payload, signature) {
+        // TODO: Implement webhook verification and handling
+        throw new Error('Not implemented');
+    }
+}
+/**
+ * Payment error codes
+ */
+export const PaymentErrorCodes = {
+    PAYMENT_NOT_FOUND: 'PAYMENT_NOT_FOUND',
+    PAYMENT_FAILED: 'PAYMENT_FAILED',
+    CAPTURE_FAILED: 'CAPTURE_FAILED',
+    REFUND_FAILED: 'REFUND_FAILED',
+    TRANSFER_FAILED: 'TRANSFER_FAILED',
+    PAYOUT_FAILED: 'PAYOUT_FAILED',
+    INSUFFICIENT_FUNDS: 'INSUFFICIENT_FUNDS',
+    INVALID_AMOUNT: 'INVALID_AMOUNT',
+};
+/**
+ * Payment processing error
+ */
+export class PaymentError extends Error {
+    code;
+    details;
+    constructor(code, message, details) {
+        super(message);
+        this.code = code;
+        this.details = details;
+        this.name = 'PaymentError';
+    }
+}
+//# sourceMappingURL=payments.js.map

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package/dist/do/business/financial/reports.d.ts

@@ -0,0 +1,284 @@
+/**
+ * Financial Reports
+ *
+ * Generates standard financial statements:
+ * - Profit & Loss (Income Statement)
+ * - Balance Sheet
+ * - Cash Flow Statement
+ *
+ * @module financial/reports
+ */
+import type { ReportPeriod, ProfitAndLoss, BalanceSheet, CashFlowStatement } from '../../../types/financial';
+import type { AccountingJournal } from './accounting';
+/**
+ * Configuration for financial reports
+ */
+export interface FinancialReporterConfig {
+    /** Accounting journal instance */
+    journal: AccountingJournal;
+    /** Default currency */
+    defaultCurrency?: string;
+    /** Fiscal year start month (1-12) */
+    fiscalYearStartMonth?: number;
+    /** Include zero-balance accounts in reports */
+    includeZeroBalances?: boolean;
+}
+/**
+ * Options for generating reports
+ */
+export interface ReportOptions {
+    /** Include comparison period */
+    comparePeriod?: ReportPeriod;
+    /** Include percentage calculations */
+    includePercentages?: boolean;
+    /** Account detail level */
+    detailLevel?: 'summary' | 'detail' | 'full';
+    /** Filter by specific accounts */
+    accountIds?: string[];
+}
+/**
+ * Comparative report with period-over-period analysis
+ */
+export interface ComparativeReport<T> {
+    current: T;
+    previous?: T;
+    variance?: {
+        amount: number;
+        percentage: number;
+    };
+}
+/**
+ * Financial statement generator for Digital Objects
+ *
+ * Generates standard financial reports from the accounting journal
+ * including P&L, Balance Sheet, and Cash Flow Statement.
+ *
+ * @example
+ * ```typescript
+ * const reporter = new FinancialReporter({ journal })
+ *
+ * // Generate P&L for last month
+ * const pnl = await reporter.generateProfitAndLoss({
+ *   start: startOfMonth,
+ *   end: endOfMonth,
+ *   label: 'January 2024'
+ * })
+ *
+ * // Generate balance sheet as of today
+ * const balance = await reporter.generateBalanceSheet(Date.now())
+ * ```
+ */
+export declare class FinancialReporter {
+    private readonly config;
+    /**
+     * Create a new FinancialReporter instance
+     *
+     * @param config - Financial reporter configuration
+     */
+    constructor(config: FinancialReporterConfig);
+    /**
+     * Generate a Profit & Loss (Income) Statement
+     *
+     * @param period - Report period
+     * @param options - Report options
+     * @returns The P&L statement
+     *
+     * @example
+     * ```typescript
+     * const pnl = await reporter.generateProfitAndLoss({
+     *   start: new Date('2024-01-01').getTime(),
+     *   end: new Date('2024-01-31').getTime(),
+     *   label: 'January 2024'
+     * })
+     *
+     * console.log('Net Income:', pnl.netIncome)
+     * console.log('Gross Margin:', pnl.grossProfit / pnl.revenue.total)
+     * ```
+     */
+    generateProfitAndLoss(period: ReportPeriod, options?: ReportOptions): Promise<ProfitAndLoss>;
+    /**
+     * Generate a comparative P&L with period-over-period analysis
+     *
+     * @param currentPeriod - Current report period
+     * @param previousPeriod - Previous period for comparison
+     * @param options - Report options
+     * @returns Comparative P&L
+     */
+    generateComparativeProfitAndLoss(currentPeriod: ReportPeriod, previousPeriod: ReportPeriod, options?: ReportOptions): Promise<ComparativeReport<ProfitAndLoss>>;
+    /**
+     * Build a P&L section from account balances
+     *
+     * @param category - Account category for the section
+     * @param period - Report period
+     * @param name - Section name
+     * @returns The P&L section
+     */
+    private buildPLSection;
+    /**
+     * Generate a Balance Sheet
+     *
+     * @param asOf - Point-in-time for the balance sheet
+     * @param options - Report options
+     * @returns The balance sheet
+     *
+     * @example
+     * ```typescript
+     * const balance = await reporter.generateBalanceSheet(Date.now())
+     *
+     * console.log('Total Assets:', balance.totalAssets)
+     * console.log('Total Liabilities:', balance.totalLiabilities)
+     * console.log('Total Equity:', balance.totalEquity)
+     *
+     * // Verify accounting equation
+     * const isBalanced = balance.totalAssets ===
+     *   balance.totalLiabilities + balance.totalEquity
+     * ```
+     */
+    generateBalanceSheet(asOf: number, options?: ReportOptions): Promise<BalanceSheet>;
+    /**
+     * Generate a comparative balance sheet
+     *
+     * @param currentDate - Current balance sheet date
+     * @param previousDate - Previous date for comparison
+     * @param options - Report options
+     * @returns Comparative balance sheet
+     */
+    generateComparativeBalanceSheet(currentDate: number, previousDate: number, options?: ReportOptions): Promise<ComparativeReport<BalanceSheet>>;
+    /**
+     * Build a balance sheet section from accounts
+     *
+     * @param category - Account category
+     * @param asOf - Point-in-time
+     * @param name - Section name
+     * @returns The balance sheet section
+     */
+    private buildBalanceSheetSection;
+    /**
+     * Verify that the balance sheet balances
+     *
+     * @param balanceSheet - Balance sheet to verify
+     * @returns True if assets = liabilities + equity
+     */
+    verifyBalanceSheet(balanceSheet: BalanceSheet): boolean;
+    /**
+     * Generate a Cash Flow Statement
+     *
+     * Uses the indirect method, starting with net income and
+     * adjusting for non-cash items and working capital changes.
+     *
+     * @param period - Report period
+     * @param options - Report options
+     * @returns The cash flow statement
+     *
+     * @example
+     * ```typescript
+     * const cashFlow = await reporter.generateCashFlow({
+     *   start: startOfMonth,
+     *   end: endOfMonth
+     * })
+     *
+     * console.log('Net Cash from Operations:', cashFlow.operatingActivities.total)
+     * console.log('Ending Cash:', cashFlow.endingCash)
+     * ```
+     */
+    generateCashFlow(period: ReportPeriod, options?: ReportOptions): Promise<CashFlowStatement>;
+    /**
+     * Generate a comparative cash flow statement
+     *
+     * @param currentPeriod - Current report period
+     * @param previousPeriod - Previous period for comparison
+     * @param options - Report options
+     * @returns Comparative cash flow statement
+     */
+    generateComparativeCashFlow(currentPeriod: ReportPeriod, previousPeriod: ReportPeriod, options?: ReportOptions): Promise<ComparativeReport<CashFlowStatement>>;
+    /**
+     * Build operating activities section
+     *
+     * @param period - Report period
+     * @returns Operating activities section
+     */
+    private buildOperatingActivities;
+    /**
+     * Build investing activities section
+     *
+     * @param period - Report period
+     * @returns Investing activities section
+     */
+    private buildInvestingActivities;
+    /**
+     * Build financing activities section
+     *
+     * @param period - Report period
+     * @returns Financing activities section
+     */
+    private buildFinancingActivities;
+    /**
+     * Get fiscal year dates
+     *
+     * @param year - Calendar year
+     * @returns Start and end timestamps for the fiscal year
+     */
+    getFiscalYear(year: number): ReportPeriod;
+    /**
+     * Get fiscal quarter dates
+     *
+     * @param year - Calendar year
+     * @param quarter - Quarter (1-4)
+     * @returns Start and end timestamps for the quarter
+     */
+    getFiscalQuarter(year: number, quarter: number): ReportPeriod;
+    /**
+     * Get calendar month dates
+     *
+     * @param year - Calendar year
+     * @param month - Month (1-12)
+     * @returns Start and end timestamps for the month
+     */
+    getMonth(year: number, month: number): ReportPeriod;
+    /**
+     * Format a currency amount
+     *
+     * @param amount - Amount in smallest currency unit
+     * @param currency - Currency code
+     * @returns Formatted string
+     */
+    formatCurrency(amount: number, currency?: string): string;
+    /**
+     * Calculate percentage change
+     *
+     * @param current - Current value
+     * @param previous - Previous value
+     * @returns Percentage change
+     */
+    calculatePercentageChange(current: number, previous: number): number;
+    /**
+     * Generate all standard reports for a period
+     *
+     * @param period - Report period
+     * @returns All financial reports
+     */
+    generateAllReports(period: ReportPeriod): Promise<{
+        profitAndLoss: ProfitAndLoss;
+        balanceSheet: BalanceSheet;
+        cashFlow: CashFlowStatement;
+    }>;
+}
+/**
+ * Report error codes
+ */
+export declare const ReportErrorCodes: {
+    readonly INVALID_PERIOD: "INVALID_PERIOD";
+    readonly NO_DATA: "NO_DATA";
+    readonly BALANCE_MISMATCH: "BALANCE_MISMATCH";
+    readonly MISSING_ACCOUNTS: "MISSING_ACCOUNTS";
+};
+export type ReportErrorCode = typeof ReportErrorCodes[keyof typeof ReportErrorCodes];
+/**
+ * Report error
+ */
+export declare class ReportError extends Error {
+    readonly code: ReportErrorCode;
+    readonly details?: unknown | undefined;
+    constructor(code: ReportErrorCode, message: string, details?: unknown | undefined);
+}
+//# sourceMappingURL=reports.d.ts.map

package/dist/do/business/financial/reports.d.ts.map

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