@ekwo-ai/fec 0.4.0

package/LICENSE

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+MIT License
+
+Copyright (c) 2026 Ekwo AI
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.

package/README.md

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+# `@ekwo-ai/fec`
+
+The French **FEC** — *fichier des écritures comptables* — in TypeScript, with
+no dependencies.
+
+Eighteen columns, in the order fixed by the arrêté du 29 juillet 2013 (art.
+A. 47 A-1 du Livre des procédures fiscales). Give it ledger rows and it gives
+you the file, the name the administration expects, and the list of what does
+not add up.
+
+```ts
+import { checkFec, fecFileName, fromQueryRow, generateFec } from '@ekwo-ai/fec';
+
+const lines = rows.map(fromQueryRow); // rows of a `fec_lines(...)` query
+const violations = checkFec(lines);   // empty, or what an inspector reads first
+const file = generateFec(lines);      // `|` separated, comma decimals, CRLF
+const name = fecFileName('123456789', '2026-12-31'); // 123456789FEC20261231.txt
+```
+
+`FecQueryRow` is the row shape of the `fec_lines(company, from, to)` function of
+[Ekwo OS](https://github.com/Ekwo-ai/ekwo-os), declared here so that nothing is
+imported from it. Any book-keeping system that can produce those columns can
+use this package; it reads no database and knows no accounting.
+
+## The opening lines
+
+A file that covers a whole financial year starts with its *à-nouveaux*: one
+line per balance-sheet account, at the balance it carried on the last day of
+the year before, on the opening journal and dated on the first day of the year.
+This package does nothing special with them — they arrive as ordinary rows,
+they carry one entry number of their own, and `checkFec` balances them like any
+other entry.
+
+Where they come from is the producer's business. In Ekwo OS they are computed
+from the ledger rather than posted, and two of their properties are worth
+knowing when you read a file:
+
+- **An unclosed year still carries its result.** When the year before has not
+  been closed, the difference between the balance-sheet lines is the result
+  nobody has allocated yet, and it arrives as one more opening line on the
+  balance-sheet account the close would have put it on. The file balances
+  whether or not the meeting has happened.
+- **The entries of a year-end close are not in the file of the year they
+  close.** They would show the result twice — once in the ordinary movements,
+  once on the balance sheet — so the income statement reads from the movements
+  as it always did, and the result reaches the balance sheet in the opening
+  lines of the year that follows.
+
+An extract that is not a whole financial year gets no opening lines: it is an
+extract of movements, and `fecFileName` is built from a year end.
+
+The separators are options: `decimalSeparator`, `fieldSeparator`, `newline`,
+`header`. The defaults are what the French tooling expects.
+
+MIT.

package/dist/index.d.ts

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+/**
+ * The French FEC — *fichier des ecritures comptables*.
+ *
+ * Eighteen columns fixed by the arrete du 29 juillet 2013 (art. A. 47 A-1 du
+ * Livre des procedures fiscales). Feed it the rows of a `fec_lines(company,
+ * from, to)` query — {@link FecQueryRow} is that shape — and it writes the
+ * file.
+ *
+ * It depends on nothing, reads no database and knows no accounting: the rows
+ * come from wherever the books are kept.
+ */
+/** ISO-8601 calendar date, `YYYY-MM-DD`. */
+export type IsoDate = string;
+/**
+ * A fixed-point number as Postgres returns `numeric`: a string, because a
+ * double would lose cents on the way in.
+ */
+export type Decimal = string;
+/** The eighteen column headers, in the order the specification fixes. */
+export declare const FEC_COLUMNS: readonly ["JournalCode", "JournalLib", "EcritureNum", "EcritureDate", "CompteNum", "CompteLib", "CompAuxNum", "CompAuxLib", "PieceRef", "PieceDate", "EcritureLib", "Debit", "Credit", "EcritureLet", "DateLet", "ValidDate", "Montantdevise", "Idevise"];
+export type FecColumn = (typeof FEC_COLUMNS)[number];
+/**
+ * One line of the file. Field names match the columns; dates are ISO
+ * (`YYYY-MM-DD`) and converted to `YYYYMMDD` on output. Amounts accept a
+ * number or the string Postgres returns for `numeric`.
+ */
+export interface FecLine {
+    journalCode: string;
+    journalLib: string;
+    ecritureNum: string;
+    ecritureDate: IsoDate | Date;
+    compteNum: string;
+    compteLib: string;
+    compAuxNum?: string | null;
+    compAuxLib?: string | null;
+    pieceRef: string;
+    pieceDate: IsoDate | Date;
+    ecritureLib: string;
+    debit: number | Decimal;
+    credit: number | Decimal;
+    ecritureLet?: string | null;
+    dateLet?: IsoDate | Date | null;
+    validDate: IsoDate | Date;
+    montantDevise?: number | Decimal | null;
+    idevise?: string | null;
+}
+export interface FecOptions {
+    /**
+     * Decimal separator. The administration accepts both; a comma is what the
+     * French tooling expects and is the default.
+     */
+    decimalSeparator?: ',' | '.';
+    /** Field separator. `|` is the usual choice and the default. */
+    fieldSeparator?: '|' | '\t';
+    /** Line ending. Default `\r\n`. */
+    newline?: '\r\n' | '\n';
+    /** Emit the header row. Default true; the specification requires it. */
+    header?: boolean;
+}
+/** `2026-08-31` or a Date becomes `20260831`. Empty input becomes ''. */
+export declare function formatFecDate(value: IsoDate | Date | null | undefined): string;
+/** Two decimals, no thousands separator, with the chosen decimal mark. */
+export declare function formatFecAmount(value: number | Decimal | null | undefined, separator?: ',' | '.'): string;
+export declare class FecError extends Error {
+    name: string;
+}
+export interface FecViolation {
+    /** Zero-based index in the input, or `null` for a whole-file rule. */
+    line: number | null;
+    rule: string;
+    message: string;
+}
+/**
+ * Checks the file-level rules a tax inspector applies first: mandatory
+ * fields, one side per line, and each entry balancing to zero.
+ */
+export declare function checkFec(lines: readonly FecLine[]): FecViolation[];
+/** The whole file as a string. Write it out as UTF-8 or ISO-8859-15. */
+export declare function generateFec(lines: readonly FecLine[], options?: FecOptions): string;
+/**
+ * The file name the administration expects: SIREN, the literal `FEC`, the
+ * closing date of the financial year, `.txt`.
+ */
+export declare function fecFileName(siren: string, fiscalYearEnd: IsoDate | Date): string;
+/** Row shape returned by the `fec_lines()` database function. */
+export interface FecQueryRow {
+    journal_code: string;
+    journal_lib: string;
+    ecriture_num: string;
+    ecriture_date: string | Date;
+    compte_num: string;
+    compte_lib: string;
+    comp_aux_num: string | null;
+    comp_aux_lib: string | null;
+    piece_ref: string;
+    piece_date: string | Date;
+    ecriture_lib: string;
+    debit: string;
+    credit: string;
+    ecriture_let: string | null;
+    date_let: string | Date | null;
+    valid_date: string | Date;
+    montant_devise: string | null;
+    idevise: string | null;
+}
+/** Maps a `fec_lines()` row onto a {@link FecLine}. */
+export declare function fromQueryRow(row: FecQueryRow): FecLine;
+//# sourceMappingURL=index.d.ts.map

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package/dist/index.js

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+/**
+ * The French FEC — *fichier des ecritures comptables*.
+ *
+ * Eighteen columns fixed by the arrete du 29 juillet 2013 (art. A. 47 A-1 du
+ * Livre des procedures fiscales). Feed it the rows of a `fec_lines(company,
+ * from, to)` query — {@link FecQueryRow} is that shape — and it writes the
+ * file.
+ *
+ * It depends on nothing, reads no database and knows no accounting: the rows
+ * come from wherever the books are kept.
+ */
+/** The eighteen column headers, in the order the specification fixes. */
+export const FEC_COLUMNS = [
+    'JournalCode',
+    'JournalLib',
+    'EcritureNum',
+    'EcritureDate',
+    'CompteNum',
+    'CompteLib',
+    'CompAuxNum',
+    'CompAuxLib',
+    'PieceRef',
+    'PieceDate',
+    'EcritureLib',
+    'Debit',
+    'Credit',
+    'EcritureLet',
+    'DateLet',
+    'ValidDate',
+    'Montantdevise',
+    'Idevise',
+];
+const DEFAULTS = {
+    decimalSeparator: ',',
+    fieldSeparator: '|',
+    newline: '\r\n',
+    header: true,
+};
+/** `2026-08-31` or a Date becomes `20260831`. Empty input becomes ''. */
+export function formatFecDate(value) {
+    if (value === null || value === undefined || value === '')
+        return '';
+    if (value instanceof Date) {
+        const y = value.getUTCFullYear().toString().padStart(4, '0');
+        const m = (value.getUTCMonth() + 1).toString().padStart(2, '0');
+        const d = value.getUTCDate().toString().padStart(2, '0');
+        return `${y}${m}${d}`;
+    }
+    const match = /^(\d{4})-(\d{2})-(\d{2})/.exec(value);
+    if (match === null)
+        throw new FecError(`invalid date: ${value}`);
+    return `${match[1]}${match[2]}${match[3]}`;
+}
+/** Two decimals, no thousands separator, with the chosen decimal mark. */
+export function formatFecAmount(value, separator = ',') {
+    if (value === null || value === undefined || value === '')
+        return '';
+    const n = typeof value === 'number' ? value : Number(value);
+    if (!Number.isFinite(n))
+        throw new FecError(`invalid amount: ${String(value)}`);
+    return n.toFixed(2).replace('.', separator);
+}
+export class FecError extends Error {
+    name = 'FecError';
+}
+/**
+ * Checks the file-level rules a tax inspector applies first: mandatory
+ * fields, one side per line, and each entry balancing to zero.
+ */
+export function checkFec(lines) {
+    const violations = [];
+    const perEntry = new Map();
+    lines.forEach((line, index) => {
+        for (const field of ['journalCode', 'ecritureNum', 'compteNum', 'ecritureLib']) {
+            if (line[field] === undefined || line[field] === null || line[field] === '') {
+                violations.push({ line: index, rule: 'required', message: `${field} is empty` });
+            }
+        }
+        const debit = Number(line.debit ?? 0);
+        const credit = Number(line.credit ?? 0);
+        if (debit !== 0 && credit !== 0) {
+            violations.push({
+                line: index,
+                rule: 'one-side',
+                message: 'a line carries both a debit and a credit',
+            });
+        }
+        if (debit < 0 || credit < 0) {
+            violations.push({
+                line: index,
+                rule: 'sign',
+                message: 'amounts must be positive; a reversal flips the side',
+            });
+        }
+        if ((line.ecritureLet ?? '') !== '' && (line.dateLet ?? '') === '') {
+            violations.push({
+                line: index,
+                rule: 'letter',
+                message: 'EcritureLet is set but DateLet is empty',
+            });
+        }
+        const key = `${line.journalCode}/${line.ecritureNum}`;
+        const bucket = perEntry.get(key) ?? { debit: 0, credit: 0, first: index };
+        bucket.debit += debit;
+        bucket.credit += credit;
+        perEntry.set(key, bucket);
+    });
+    for (const [key, bucket] of perEntry) {
+        if (Math.abs(bucket.debit - bucket.credit) > 0.005) {
+            violations.push({
+                line: bucket.first,
+                rule: 'balance',
+                message: `entry ${key} has debit ${bucket.debit.toFixed(2)} and credit ${bucket.credit.toFixed(2)}`,
+            });
+        }
+    }
+    return violations;
+}
+/** The whole file as a string. Write it out as UTF-8 or ISO-8859-15. */
+export function generateFec(lines, options = {}) {
+    const opts = { ...DEFAULTS, ...options };
+    const sep = opts.fieldSeparator;
+    const clean = (value) => {
+        if (value === null || value === undefined)
+            return '';
+        // A separator or a newline inside a field would shift every column after
+        // it; the format has no quoting, so they become a space and runs of
+        // whitespace are collapsed.
+        return value.replace(/[\r\n\t|]+/g, ' ').replace(/\s+/g, ' ').trim();
+    };
+    const out = [];
+    if (opts.header)
+        out.push(FEC_COLUMNS.join(sep));
+    for (const line of lines) {
+        out.push([
+            clean(line.journalCode),
+            clean(line.journalLib),
+            clean(line.ecritureNum),
+            formatFecDate(line.ecritureDate),
+            clean(line.compteNum),
+            clean(line.compteLib),
+            clean(line.compAuxNum),
+            clean(line.compAuxLib),
+            clean(line.pieceRef),
+            formatFecDate(line.pieceDate),
+            clean(line.ecritureLib),
+            formatFecAmount(line.debit, opts.decimalSeparator),
+            formatFecAmount(line.credit, opts.decimalSeparator),
+            clean(line.ecritureLet),
+            formatFecDate(line.dateLet),
+            formatFecDate(line.validDate),
+            formatFecAmount(line.montantDevise, opts.decimalSeparator),
+            clean(line.idevise),
+        ].join(sep));
+    }
+    return out.join(opts.newline) + opts.newline;
+}
+/**
+ * The file name the administration expects: SIREN, the literal `FEC`, the
+ * closing date of the financial year, `.txt`.
+ */
+export function fecFileName(siren, fiscalYearEnd) {
+    const digits = siren.replace(/\D/g, '');
+    if (digits.length !== 9) {
+        throw new FecError(`a SIREN has nine digits, got "${siren}"`);
+    }
+    return `${digits}FEC${formatFecDate(fiscalYearEnd)}.txt`;
+}
+/** Maps a `fec_lines()` row onto a {@link FecLine}. */
+export function fromQueryRow(row) {
+    return {
+        journalCode: row.journal_code,
+        journalLib: row.journal_lib,
+        ecritureNum: row.ecriture_num,
+        ecritureDate: row.ecriture_date,
+        compteNum: row.compte_num,
+        compteLib: row.compte_lib,
+        compAuxNum: row.comp_aux_num,
+        compAuxLib: row.comp_aux_lib,
+        pieceRef: row.piece_ref,
+        pieceDate: row.piece_date,
+        ecritureLib: row.ecriture_lib,
+        debit: row.debit,
+        credit: row.credit,
+        ecritureLet: row.ecriture_let,
+        dateLet: row.date_let,
+        validDate: row.valid_date,
+        montantDevise: row.montant_devise,
+        idevise: row.idevise,
+    };
+}
+//# sourceMappingURL=index.js.map

package/dist/index.js.map

@@ -0,0 +1 @@
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package/package.json

@@ -0,0 +1,54 @@
+{
+  "name": "@ekwo-ai/fec",
+  "version": "0.4.0",
+  "description": "The French FEC — fichier des ecritures comptables — in TypeScript: the eighteen columns of the arrete du 29 juillet 2013, from plain ledger rows. Zero dependencies.",
+  "keywords": [
+    "fec",
+    "fichier-des-ecritures-comptables",
+    "france",
+    "dgfip",
+    "accounting",
+    "bookkeeping",
+    "ledger",
+    "export"
+  ],
+  "license": "MIT",
+  "author": "Ekwo AI",
+  "homepage": "https://github.com/Ekwo-ai/ekwo-os/tree/main/packages/formats/fec#readme",
+  "repository": {
+    "type": "git",
+    "url": "git+https://github.com/Ekwo-ai/ekwo-os.git",
+    "directory": "packages/formats/fec"
+  },
+  "bugs": {
+    "url": "https://github.com/Ekwo-ai/ekwo-os/issues"
+  },
+  "type": "module",
+  "sideEffects": false,
+  "engines": {
+    "node": ">=18"
+  },
+  "files": [
+    "dist",
+    "README.md",
+    "LICENSE"
+  ],
+  "main": "./dist/index.js",
+  "types": "./dist/index.d.ts",
+  "exports": {
+    ".": {
+      "types": "./dist/index.d.ts",
+      "import": "./dist/index.js"
+    }
+  },
+  "scripts": {
+    "build": "tsc -p tsconfig.build.json",
+    "typecheck": "tsc -p tsconfig.json --noEmit",
+    "test": "vitest run"
+  },
+  "devDependencies": {
+    "@types/node": "^24.0.0",
+    "typescript": "^5.9.0",
+    "vitest": "^3.2.0"
+  }
+}