@ekwo-ai/core 0.12.1 → 0.13.0

package/dist/books/columns.d.ts

@@ -62,7 +62,8 @@ export declare const AUDIT_LOG: string[];
 /**
  * `country_packs` — which pack this installation holds, and where its rules
  * come from. `sources` is the register the pack declares: a reader that wants
- * to check a rate rather than trust it starts there.
+ * to check a rate rather than trust it starts there. `evidence` is what a
+ * proven pack was proven on, per scope, and what was not tested.
  */
 export declare const COUNTRY_PACK: string[];
 //# sourceMappingURL=columns.d.ts.map

package/dist/books/columns.d.ts.map

@@ -1 +1 @@
-{"version":3,"file":"columns.d.ts","sourceRoot":"","sources":["../../src/books/columns.ts"],"names":[],"mappings":"AAAA;;;;;;;;GAQG;AAEH,eAAO,MAAM,OAAO,UAuCnB,CAAC;AAEF,eAAO,MAAM,WAAW,UAAoE,CAAC;AAE7F,eAAO,MAAM,OAAO,UAUnB,CAAC;AAEF,eAAO,MAAM,OAAO,UAAmD,CAAC;AAExE,eAAO,MAAM,OAAO,UAcnB,CAAC;AAEF,eAAO,MAAM,GAAG,UAsBf,CAAC;AAEF,eAAO,MAAM,QAAQ,UA2BpB,CAAC;AAEF;;;;;GAKG;AACH,eAAO,MAAM,sBAAsB,UAQlC,CAAC;AAEF;;;;;;GAMG;AACH,eAAO,MAAM,sBAAsB,UAWlC,CAAC;AAEF;;;;;;GAMG;AACH,eAAO,MAAM,eAAe,UAoE3B,CAAC;AAEF,eAAO,MAAM,OAAO,UAgBnB,CAAC;AAEF,eAAO,MAAM,aAAa,UAmBzB,CAAC;AAEF,eAAO,MAAM,KAAK,UAejB,CAAC;AAEF,eAAO,MAAM,UAAU,UAsBtB,CAAC;AAEF,eAAO,MAAM,YAAY,UAYxB,CAAC;AAEF,eAAO,MAAM,gBAAgB,UAiB5B,CAAC;AAEF,eAAO,MAAM,OAAO,UAgBnB,CAAC;AAEF;;;;GAIG;AACH,gFAAgF;AAChF,eAAO,MAAM,gBAAgB,UAS5B,CAAC;AAEF,eAAO,MAAM,UAAU,UAYtB,CAAC;AAEF,+EAA+E;AAC/E,eAAO,MAAM,OAAO,UAWnB,CAAC;AAEF,+EAA+E;AAC/E,eAAO,MAAM,cAAc,UAW1B,CAAC;AAEF,eAAO,MAAM,QAAQ,UAQpB,CAAC;AAEF,eAAO,MAAM,cAAc,UAa1B,CAAC;AAEF,eAAO,MAAM,SAAS,UAarB,CAAC;AAEF;;;;GAIG;AACH,eAAO,MAAM,YAAY,UAYxB,CAAC"}
+{"version":3,"file":"columns.d.ts","sourceRoot":"","sources":["../../src/books/columns.ts"],"names":[],"mappings":"AAAA;;;;;;;;GAQG;AAEH,eAAO,MAAM,OAAO,UAuCnB,CAAC;AAEF,eAAO,MAAM,WAAW,UAAoE,CAAC;AAE7F,eAAO,MAAM,OAAO,UAUnB,CAAC;AAEF,eAAO,MAAM,OAAO,UAAmD,CAAC;AAExE,eAAO,MAAM,OAAO,UAcnB,CAAC;AAEF,eAAO,MAAM,GAAG,UAsBf,CAAC;AAEF,eAAO,MAAM,QAAQ,UA2BpB,CAAC;AAEF;;;;;GAKG;AACH,eAAO,MAAM,sBAAsB,UAQlC,CAAC;AAEF;;;;;;GAMG;AACH,eAAO,MAAM,sBAAsB,UAWlC,CAAC;AAEF;;;;;;GAMG;AACH,eAAO,MAAM,eAAe,UAoE3B,CAAC;AAEF,eAAO,MAAM,OAAO,UAgBnB,CAAC;AAEF,eAAO,MAAM,aAAa,UAmBzB,CAAC;AAEF,eAAO,MAAM,KAAK,UAejB,CAAC;AAEF,eAAO,MAAM,UAAU,UAsBtB,CAAC;AAEF,eAAO,MAAM,YAAY,UAYxB,CAAC;AAEF,eAAO,MAAM,gBAAgB,UAiB5B,CAAC;AAEF,eAAO,MAAM,OAAO,UAgBnB,CAAC;AAEF;;;;GAIG;AACH,gFAAgF;AAChF,eAAO,MAAM,gBAAgB,UAS5B,CAAC;AAEF,eAAO,MAAM,UAAU,UAYtB,CAAC;AAEF,+EAA+E;AAC/E,eAAO,MAAM,OAAO,UAWnB,CAAC;AAEF,+EAA+E;AAC/E,eAAO,MAAM,cAAc,UAW1B,CAAC;AAEF,eAAO,MAAM,QAAQ,UAQpB,CAAC;AAEF,eAAO,MAAM,cAAc,UAa1B,CAAC;AAEF,eAAO,MAAM,SAAS,UAarB,CAAC;AAEF;;;;;GAKG;AACH,eAAO,MAAM,YAAY,UAaxB,CAAC"}

package/dist/books/columns.js

@@ -455,7 +455,8 @@ export const AUDIT_LOG = [
 /**
  * `country_packs` — which pack this installation holds, and where its rules
  * come from. `sources` is the register the pack declares: a reader that wants
- * to check a rate rather than trust it starts there.
+ * to check a rate rather than trust it starts there. `evidence` is what a
+ * proven pack was proven on, per scope, and what was not tested.
  */
 export const COUNTRY_PACK = [
     'country',
@@ -468,6 +469,7 @@ export const COUNTRY_PACK = [
     'certified_at::text',
     'checksum',
     'sources',
+    'evidence',
     'installed_at::text',
 ];
 //# sourceMappingURL=columns.js.map

package/dist/books/columns.js.map

@@ -1 +1 @@
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package/dist/books/imports.d.ts

@@ -67,6 +67,10 @@ interface ChartAccount {
     account_type: string;
     deprecated: boolean;
 }
+export interface CompanyJournal {
+    code: string;
+    journal_type: string;
+}
 /**
  * How a proposed account was settled, so the user knows how much to trust it:
  * `given` by the caller, `exact` — the same code, and nothing in the files
@@ -105,6 +109,8 @@ export interface Proposal {
     /** Accounts the lines use whose proposal waits for the user's confirmation. */
     unconfirmed_accounts: string[];
     unmapped_journals: string[];
+    /** Why each journal the caller did not answer was proposed where it was. */
+    journal_reasons: Record<string, string>;
     /** The type of each account of the chart, by code: what says a party is a customer or a supplier. */
     account_types: Record<string, string>;
 }
@@ -114,7 +120,9 @@ export interface Proposal {
  * The codes give a candidate, never a country: the same code; the same digits
  * once the zeros a chart pads with on the right are set aside (`411` and
  * `411000`); else the account whose digits are the longest beginning of the old
- * code, three at least (`401ACME` to `401000`). A tie is no answer. Then what
+ * code, three at least (`401ACME` to `401000`). Where a heading and its detail
+ * account tie, the detail account, which takes entries, is the candidate; any
+ * other tie is no answer. Then what
  * the files say of the old account — its type, its name, the side of its
  * balance — is held against what the chart says the candidate is, because two
  * charts use the same digits for different things: `610` is a receivable in
@@ -135,6 +143,32 @@ export declare function proposeAccount(source: SourceAccount, chart: readonly Ch
 export declare function proposeMapping(backend: Backend, companyId: string, books: ImportedBooks, given?: Partial<ImportMapping>, options?: {
     accept_suggestions?: boolean | undefined;
 }): Promise<Proposal>;
+/** What an old journal is held against: the company's journals, the codes opening journals go by, the days its years start on, and the type of the account each old account was proposed to. */
+export interface JournalContext {
+    journals: readonly CompanyJournal[];
+    /** The codes of the opening journals of every pack this installation knows, and of the company's own, upper case. */
+    openingCodes: ReadonlySet<string>;
+    /** The month and day each fiscal year of the company starts on, `MM-DD`. */
+    yearStarts: ReadonlySet<string>;
+    typeOf: (sourceAccount: string) => string | null;
+}
+export interface JournalProposal {
+    target: string | null;
+    reason: string;
+}
+/**
+ * The journal of the company each old journal most probably goes to, and why.
+ *
+ * Its name is never read: what it holds is. The opening is the journal whose
+ * entries all fall on one day — the first day of a year of the company — and
+ * touch no income or expense account, or the one going by the code an opening
+ * journal has in a pack, its entries on one day. Then the journal of the
+ * company with the same code. Then sales, purchases or bank, where every entry
+ * of the old journal touches what one of them, and only one, is for — and the
+ * company has one journal of that type. Everything else goes to the general
+ * journal.
+ */
+export declare function proposeJournals(books: ImportedBooks, context: JournalContext): Record<string, JournalProposal>;
 export interface ImportBooksArgs {
     company_id: string;
     source: BookSource;
@@ -145,8 +179,14 @@ export interface ImportBooksArgs {
     dry_run?: boolean | undefined;
     /** Open the fiscal years the entries fall in, where the company has none. */
     open_years?: boolean | undefined;
-    /** The first day of the year a trial balance opens, where the file says none. */
+    /** The day a trial balance opens on, where the file says none: the first day of a fiscal year, or the day inside it the books were taken over. */
     opening_date?: string | undefined;
+    /**
+     * The invoices and credit notes still open on the day of the opening, as
+     * CSV (`readOpenItems()` of `@ekwo-ai/trial-balance`). Each becomes a
+     * posted document carrying its share of the receivable or payable balance.
+     */
+    open_items?: BookFile | undefined;
     /** Let a trial balance carry income and expense accounts: books taken over in the middle of a year. */
     allow_result_accounts?: boolean | undefined;
     /** Keep the numbers the entries had, where the country allows a number chosen by hand or the caller holds entries.import. */

package/dist/books/imports.d.ts.map

@@ -1 +1 @@
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package/dist/books/imports.js

@@ -16,7 +16,7 @@
  */
 import { createHash } from 'node:crypto';
 import { readFec } from '@ekwo-ai/fec';
-import { readTrialBalance } from '@ekwo-ai/trial-balance';
+import { readOpenItems, readTrialBalance } from '@ekwo-ai/trial-balance';
 import { readJournalItems } from '@ekwo-ai/journal-items';
 import { readJournalReport } from '@ekwo-ai/journal-report';
 import { readTransactionJournal } from '@ekwo-ai/transaction-journal';
@@ -257,13 +257,26 @@ function accountOfKind(source, live) {
     const named = ofKind.filter((account) => sameName(source.name, account.name));
     return named.length === 1 ? named[0] : null;
 }
+/**
+ * Of accounts tied on their code, the ones that take entries. Once the padding
+ * zeros are set aside a heading and its detail account read the same — `110`
+ * and `110000`, `400` and `400000` — and the heading is the one with another
+ * account of the chart under its code. A tie of one is left as it is.
+ */
+function postable(tied, live) {
+    if (tied.length < 2)
+        return tied;
+    return tied.filter((account) => !live.some((other) => other.code.length > account.code.length && other.code.startsWith(account.code)));
+}
 /**
  * The account of the chart an old account most probably is, and why.
  *
  * The codes give a candidate, never a country: the same code; the same digits
  * once the zeros a chart pads with on the right are set aside (`411` and
  * `411000`); else the account whose digits are the longest beginning of the old
- * code, three at least (`401ACME` to `401000`). A tie is no answer. Then what
+ * code, three at least (`401ACME` to `401000`). Where a heading and its detail
+ * account tie, the detail account, which takes entries, is the candidate; any
+ * other tie is no answer. Then what
  * the files say of the old account — its type, its name, the side of its
  * balance — is held against what the chart says the candidate is, because two
  * charts use the same digits for different things: `610` is a receivable in
@@ -280,7 +293,7 @@ export function proposeAccount(source, chart) {
         const same = live.find((account) => account.code === source.code);
         if (same !== undefined)
             return { account: same, match: 'same-code' };
-        const digits = live.filter((account) => unpadded(account.code) === unpadded(source.code));
+        const digits = postable(live.filter((account) => unpadded(account.code) === unpadded(source.code)), live);
         if (digits.length === 1)
             return { account: digits[0], match: 'same-digits' };
         let best = [];
@@ -295,6 +308,7 @@ export function proposeAccount(source, chart) {
                 best.push(account);
             }
         }
+        best = postable(best, live);
         return best.length === 1 ? { account: best[0], match: 'prefix' } : null;
     };
     const found = byCode();
@@ -359,7 +373,7 @@ function millionths(amount) {
  * caller accepts the suggestions as a whole.
  */
 export async function proposeMapping(backend, companyId, books, given = {}, options = {}) {
-    const [chart, journals, openingCode] = await Promise.all([
+    const [chart, journals, openingCodes, years] = await Promise.all([
         wholeChart(backend, companyId),
         backend.select({
             table: 'journals',
@@ -370,7 +384,12 @@ export async function proposeMapping(backend, companyId, books, given = {}, opti
             ],
             order: [{ column: 'code' }],
         }),
-        openingJournalCode(backend, companyId),
+        backend.select({ table: 'journal_templates', columns: ['code'], where: [{ column: 'journal_type', op: 'eq', value: 'opening' }] }),
+        backend.select({
+            table: 'fiscal_years',
+            columns: ['start_date::text'],
+            where: [{ column: 'company_id', op: 'eq', value: companyId }],
+        }),
     ]);
     const byCode = new Map(chart.map((account) => [account.code, account]));
     const accounts = sourceAccounts(books).map((source) => {
@@ -389,19 +408,17 @@ export async function proposeMapping(backend, companyId, books, given = {}, opti
         }
         return { source: source.code, name: source.name, ...proposeAccount(source, chart) };
     });
-    const known = new Set(journals.map((journal) => journal.code));
-    const general = journals.find((journal) => journal.journal_type === 'general')?.code ?? null;
+    const targetOf = new Map(accounts.map((account) => [account.source, account.target]));
+    const journalProposals = proposeJournals(books, {
+        journals,
+        openingCodes: new Set([...openingCodes.map((row) => row.code), ...journals.filter((j) => j.journal_type === 'opening').map((j) => j.code)].map((code) => code.toUpperCase())),
+        yearStarts: new Set(years.map((year) => year.start_date.slice(5, 10))),
+        typeOf: (code) => byCode.get(targetOf.get(code) ?? '')?.account_type ?? null,
+    });
     const journalMap = {};
-    for (const source of [...new Set(books.entries.map((entry) => entry.journal ?? NO_JOURNAL))].sort()) {
+    for (const [source, proposed] of Object.entries(journalProposals)) {
         const answer = given.journals?.[source];
-        if (answer !== undefined && answer !== null)
-            journalMap[source] = answer;
-        else if (openingCode !== null && source.toUpperCase() === openingCode)
-            journalMap[source] = OPENING;
-        else if (known.has(source.toUpperCase()))
-            journalMap[source] = source.toUpperCase();
-        else
-            journalMap[source] = general;
+        journalMap[source] = answer !== undefined && answer !== null ? answer : proposed.target;
     }
     const accept = options.accept_suggestions === true;
     const settled = (account) => account.basis === 'given' || account.basis === 'exact' || (accept && account.basis === 'suggested') ? account.target : null;
@@ -423,6 +440,7 @@ export async function proposeMapping(backend, companyId, books, given = {}, opti
         unmapped_accounts: accounts.filter((a) => a.basis === 'none' && used.has(a.source)).map((a) => a.source),
         unconfirmed_accounts: waiting.filter((a) => used.has(a.source)).map((a) => a.source),
         unmapped_journals: Object.entries(journalMap).filter(([, target]) => target === null).map(([source]) => source),
+        journal_reasons: Object.fromEntries(Object.entries(journalProposals).filter(([source]) => given.journals?.[source] == null).map(([source, proposed]) => [source, proposed.reason])),
         account_types: Object.fromEntries(chart.map((account) => [account.code, account.account_type])),
     };
 }
@@ -462,19 +480,74 @@ function usedAccounts(books) {
         used.add(line.account);
     return [...used];
 }
-/** The code of the journal the pack of this company opens its years on, or null. */
-async function openingJournalCode(backend, companyId) {
-    const rows = await backend.select({
-        table: 'journals',
-        columns: ['code'],
-        where: [
-            { column: 'company_id', op: 'eq', value: companyId },
-            { column: 'journal_type', op: 'eq', value: 'opening' },
-            { column: 'active', op: 'eq', value: true },
-        ],
-        order: [{ column: 'code' }],
-    });
-    return rows.length === 1 ? rows[0].code : null;
+/** The kinds of journal an old one is recognised as by what its entries touch, each with the account types every entry has to touch. */
+const JOURNAL_SHAPES = [
+    { type: 'sales', words: 'a receivable and an income account', touches: [(t) => t === 'asset_receivable', (t) => t.startsWith('income')] },
+    { type: 'purchase', words: 'a payable and an expense account', touches: [(t) => t === 'liability_payable', (t) => t.startsWith('expense')] },
+    { type: 'bank', words: 'a bank or cash account', touches: [(t) => t === 'asset_cash'] },
+];
+/**
+ * The journal of the company each old journal most probably goes to, and why.
+ *
+ * Its name is never read: what it holds is. The opening is the journal whose
+ * entries all fall on one day — the first day of a year of the company — and
+ * touch no income or expense account, or the one going by the code an opening
+ * journal has in a pack, its entries on one day. Then the journal of the
+ * company with the same code. Then sales, purchases or bank, where every entry
+ * of the old journal touches what one of them, and only one, is for — and the
+ * company has one journal of that type. Everything else goes to the general
+ * journal.
+ */
+export function proposeJournals(books, context) {
+    const bySource = new Map();
+    for (const entry of books.entries) {
+        const source = entry.journal ?? NO_JOURNAL;
+        bySource.set(source, [...(bySource.get(source) ?? []), entry]);
+    }
+    const ofType = (type) => {
+        const found = context.journals.filter((journal) => journal.journal_type === type);
+        return found.length === 1 ? found[0].code : null;
+    };
+    const known = new Set(context.journals.map((journal) => journal.code));
+    const general = context.journals.find((journal) => journal.journal_type === 'general')?.code ?? null;
+    const typesOf = (entry) => entry.lines.map((line) => context.typeOf(line.account)).filter((type) => type !== null);
+    const oneDay = (entries) => (new Set(entries.map((entry) => entry.date)).size === 1 ? (entries[0]?.date ?? null) : null);
+    let opening = null;
+    if (context.journals.some((journal) => journal.journal_type === 'opening')) {
+        const byCode = [...bySource].filter(([source, entries]) => context.openingCodes.has(source.toUpperCase()) && oneDay(entries) !== null);
+        const byShape = [...bySource].filter(([, entries]) => {
+            const day = oneDay(entries);
+            return day !== null && context.yearStarts.has(day.slice(5, 10)) && entries.every((entry) => typesOf(entry).every((type) => !/^(income|expense)/.test(type)));
+        });
+        const [coded] = byCode;
+        const [shaped] = byShape;
+        if (byCode.length === 1 && coded !== undefined) {
+            opening = { source: coded[0], reason: 'its code is the one an opening journal has, and its entries fall on one day' };
+        }
+        else if (byCode.length === 0 && byShape.length === 1 && shaped !== undefined) {
+            const day = oneDay(shaped[1]);
+            opening = { source: shaped[0], reason: `its entries fall on ${day}, the first day of a year of the company, and touch no income or expense account` };
+        }
+    }
+    const proposals = {};
+    for (const [source, entries] of [...bySource].sort(([a], [b]) => (a < b ? -1 : a > b ? 1 : 0))) {
+        if (opening?.source === source) {
+            proposals[source] = { target: OPENING, reason: `the opening balance: ${opening.reason}` };
+            continue;
+        }
+        if (known.has(source.toUpperCase())) {
+            proposals[source] = { target: source.toUpperCase(), reason: 'the journal of the company with the same code' };
+            continue;
+        }
+        const shapes = JOURNAL_SHAPES.filter((shape) => entries.every((entry) => shape.touches.every((touch) => typesOf(entry).some(touch))));
+        const [shape] = shapes;
+        const target = shapes.length === 1 && shape !== undefined ? ofType(shape.type) : null;
+        proposals[source] =
+            target !== null && shape !== undefined
+                ? { target, reason: `every entry touches ${shape.words}` }
+                : { target: general, reason: 'nothing its entries touch says it is a sales, purchase, bank or opening journal' };
+    }
+    return proposals;
 }
 /**
  * Reads the files, settles the correspondence and hands the books to
@@ -487,6 +560,10 @@ async function openingJournalCode(backend, companyId) {
  */
 export async function importBooks(backend, args) {
     const books = readBooks(args.source, args.files, { encoding: args.encoding, date_order: args.date_order });
+    const openItems = args.open_items === undefined
+        ? null
+        : readOpenItems(args.open_items.content, args.encoding === undefined ? {} : { encoding: args.encoding === 'iso-8859-15' ? 'iso-8859-1' : args.encoding });
+    const violations = [...books.violations, ...(openItems?.violations ?? [])];
     const proposal = await proposeMapping(backend, args.company_id, books, args.mapping ?? {}, { accept_suggestions: args.accept_suggestions });
     const read = {
         accounts: books.accounts.length,
@@ -494,6 +571,7 @@ export async function importBooks(backend, args) {
         entries: books.entries.length,
         lines: books.entries.reduce((sum, entry) => sum + entry.lines.length, 0),
         opening_lines: books.opening.length,
+        open_items: openItems?.items.length ?? 0,
     };
     const answer = {
         dry_run: args.dry_run === true,
@@ -504,7 +582,8 @@ export async function importBooks(backend, args) {
         unmapped_accounts: proposal.unmapped_accounts,
         unconfirmed_accounts: proposal.unconfirmed_accounts,
         unmapped_journals: proposal.unmapped_journals,
-        violations: books.violations,
+        journal_reasons: proposal.journal_reasons,
+        violations,
     };
     const company = await backend.select({
         table: 'companies',
@@ -518,9 +597,9 @@ export async function importBooks(backend, args) {
     if (books.currency !== null && currency !== null && books.currency.toUpperCase() !== currency) {
         blocking.push(`import_currency_mismatch: the files are in ${books.currency} and the company keeps its books in ${currency}`);
     }
-    if (books.violations.length > 0) {
-        blocking.push(`import_violations: the files do not add up in ${books.violations.length} place${books.violations.length === 1 ? '' : 's'}; ` +
-            books.violations.slice(0, 5).map((v) => `${v.row === null ? '' : `row ${v.row}: `}${v.message}`).join('; '));
+    if (violations.length > 0) {
+        blocking.push(`import_violations: the files do not add up in ${violations.length} place${violations.length === 1 ? '' : 's'}; ` +
+            violations.slice(0, 5).map((v) => `${v.row === null ? '' : `row ${v.row}: `}${v.message}`).join('; '));
     }
     if (proposal.unmapped_accounts.length > 0) {
         blocking.push(`import_unmapped_accounts: no account of the chart answers for ${proposal.unmapped_accounts.join(', ')}. Say which in the correspondence`);
@@ -542,12 +621,13 @@ export async function importBooks(backend, args) {
             hint: 'Nothing was imported. Run the same import with dry_run to see the correspondence proposed, save it, answer what is missing, and give it back.',
         });
     }
-    const payload = buildPayload(books, proposal.mapping, proposal.account_types, currency, {
+    const payload = buildPayload(books, openItems, proposal.mapping, proposal.account_types, currency, {
         ...args,
         opening_date: args.opening_date ?? openingDateOf(books),
     });
-    payload['checksum'] = booksChecksum(args.files);
-    payload['file_names'] = args.files.map((file) => file.name);
+    const files = args.open_items === undefined ? args.files : [...args.files, args.open_items];
+    payload['checksum'] = booksChecksum(files);
+    payload['file_names'] = files.map((file) => file.name);
     const [result] = await backend.rpc('import_books', {
         p_company_id: args.company_id,
         p_books: payload,
@@ -566,7 +646,7 @@ export async function importBooks(backend, args) {
     };
 }
 /** The books, translated into this company's codes, in the shape `import_books()` takes. */
-function buildPayload(books, mapping, accountTypes, currency, args) {
+function buildPayload(books, openItems, mapping, accountTypes, currency, args) {
     const account = (code) => mapping.accounts[code];
     // What a party is follows from where its lines are booked: on a receivable
     // it is a customer, on a payable a supplier, on both it is both.
@@ -620,7 +700,7 @@ function buildPayload(books, mapping, accountTypes, currency, args) {
             throw new BooksError('import_two_openings: these books carry a trial balance and entries mapped to the opening; one opening per import');
         }
         if (args.opening_date === undefined) {
-            throw new BooksError('missing_opening_date: a trial balance says nothing of the day it opens. Give the first day of the fiscal year it opens (opening_date).');
+            throw new BooksError('missing_opening_date: a trial balance says nothing of the day it opens. Give the first day of the fiscal year it opens, or the day inside it the books were taken over (opening_date).');
         }
         openingDate = args.opening_date;
         openingLines.push(...books.opening.map(line));
@@ -628,11 +708,24 @@ function buildPayload(books, mapping, accountTypes, currency, args) {
     else if (args.opening_date !== undefined && openingDate === null) {
         throw new BooksError('unexpected_opening_date: an opening date was given and these books carry no balance to open');
     }
+    if (openItems !== null && openingDate === null) {
+        throw new BooksError('unexpected_open_items: open items were given and these books carry no balance to open; the open items are the detail of an opening');
+    }
+    // An open item is owed by a customer or to a supplier, and its type says which.
+    for (const item of openItems?.items ?? []) {
+        const seen = roles.get(item.contact) ?? new Set();
+        seen.add(item.type.startsWith('sale_') ? 'customer' : 'supplier');
+        roles.set(item.contact, seen);
+    }
     const typeOf = (key) => {
         const seen = roles.get(key) ?? new Set();
         return seen.size === 2 ? 'both' : seen.size === 1 ? [...seen][0] : 'other';
     };
-    const contacts = books.contacts
+    const listed = [
+        ...books.contacts,
+        ...(openItems?.contacts ?? []).filter((contact) => !books.contacts.some((known) => known.code === contact.code)),
+    ];
+    const contacts = listed
         .filter((contact) => roles.has(contact.code))
         .map((contact) => ({
         key: contact.code,
@@ -654,7 +747,23 @@ function buildPayload(books, mapping, accountTypes, currency, args) {
         source: books.format,
         contacts,
         entries,
-        opening: openingDate === null ? null : { date: openingDate, lines: openingLines },
+        opening: openingDate === null
+            ? null
+            : {
+                date: openingDate,
+                lines: openingLines,
+                items: (openItems?.items ?? []).map((item) => ({
+                    doc_type: item.type,
+                    number: item.number,
+                    contact_key: item.contact,
+                    amount: item.amount,
+                    document_date: item.documentDate,
+                    due_date: item.dueDate,
+                    payment_reference: item.paymentReference,
+                    supplier_reference: item.supplierReference,
+                    label: item.label,
+                })),
+            },
     };
 }
 //# sourceMappingURL=imports.js.map