@fin.cx/chartdata 1.1.0

package/dist_ts/00_commitinfo_data.d.ts

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+/**
+ * autocreated commitinfo by @push.rocks/commitinfo
+ */
+export declare const commitinfo: {
+    name: string;
+    version: string;
+    description: string;
+};

package/dist_ts/00_commitinfo_data.js

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+/**
+ * autocreated commitinfo by @push.rocks/commitinfo
+ */
+export const commitinfo = {
+    name: '@fin.cx/chartdata',
+    version: '1.1.0',
+    description: 'Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, and UStVA-Kennzahl mappings'
+};
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiMDBfY29tbWl0aW5mb19kYXRhLmpzIiwic291cmNlUm9vdCI6IiIsInNvdXJjZXMiOlsiLi4vdHMvMDBfY29tbWl0aW5mb19kYXRhLnRzIl0sIm5hbWVzIjpbXSwibWFwcGluZ3MiOiJBQUFBOztHQUVHO0FBQ0gsTUFBTSxDQUFDLE1BQU0sVUFBVSxHQUFHO0lBQ3hCLElBQUksRUFBRSxtQkFBbUI7SUFDekIsT0FBTyxFQUFFLE9BQU87SUFDaEIsV0FBVyxFQUFFLHVJQUF1STtDQUNySixDQUFBIn0=

package/dist_ts/chartdata.lookup.d.ts

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+import type { IChart, IChartAccount, IMappingCoverage, IScenarioKennzahlen, TChartName, TMappingDimension } from './chartdata.types.js';
+/**
+ * UStVA Kennzahlen driven by the tax scenario of a booking (not by a single
+ * account). Verified against the stable UStVA layout; ERiC validation in the
+ * elster milestone is the final oracle.
+ */
+export declare const USTVA_SCENARIO_KENNZAHLEN: IScenarioKennzahlen;
+export declare function listAvailableCharts(): Array<{
+    chart: TChartName;
+    year: number;
+}>;
+/**
+ * Get a chart dataset. Throws for unknown chart/year combinations —
+ * year-versioned data must never fall back silently.
+ */
+export declare function getChart(chart: TChartName, year: number): IChart;
+export declare function getAccount(chart: TChartName, year: number, accountNumber: string): IChartAccount | null;
+/**
+ * Coverage check for the accounts a ledger actually uses. Callers must treat
+ * missing/unknown accounts as a hard error before generating filings.
+ */
+export declare function getMappingCoverage(chart: TChartName, year: number, usedAccounts: string[], dimension: TMappingDimension): IMappingCoverage;

package/dist_ts/chartdata.lookup.js

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+import { SKR03_2026 } from './data/skr03.2026.js';
+import { SKR04_2026 } from './data/skr04.2026.js';
+const CHARTS = [SKR03_2026, SKR04_2026];
+/**
+ * UStVA Kennzahlen driven by the tax scenario of a booking (not by a single
+ * account). Verified against the stable UStVA layout; ERiC validation in the
+ * elster milestone is the final oracle.
+ */
+export const USTVA_SCENARIO_KENNZAHLEN = {
+    intraEuAcquisitionBaseStandard: 89,
+    intraEuAcquisitionBaseReduced: 93,
+    reverseChargeServicesEuBase: 46,
+    reverseChargeServicesEuTax: 47,
+    reverseChargeOtherBase: 84,
+    reverseChargeOtherTax: 85,
+    intraEuSupplyBase: 41,
+    exportBase: 43,
+    domesticStandardBase: 81,
+    domesticReducedBase: 86,
+    outboundReverseChargeBase: 60,
+    inputVat: 66,
+    inputVatIntraEu: 61,
+    inputVatReverseCharge: 67,
+    importVat: 62,
+};
+export function listAvailableCharts() {
+    return CHARTS.map(({ chart, year }) => ({ chart, year }));
+}
+/**
+ * Get a chart dataset. Throws for unknown chart/year combinations —
+ * year-versioned data must never fall back silently.
+ */
+export function getChart(chart, year) {
+    const found = CHARTS.find((candidate) => candidate.chart === chart && candidate.year === year);
+    if (!found) {
+        throw new Error(`No ${chart} dataset for year ${year}. Available: ${CHARTS.map((candidate) => `${candidate.chart}/${candidate.year}`).join(', ')}`);
+    }
+    return found;
+}
+export function getAccount(chart, year, accountNumber) {
+    return (getChart(chart, year).accounts.find((account) => account.accountNumber === accountNumber) ?? null);
+}
+function hasMapping(account, dimension) {
+    switch (dimension) {
+        case 'ustva':
+            return account.ustva !== undefined;
+        case 'hgb266':
+            return account.hgb266Position !== undefined;
+        case 'hgb275':
+            return account.hgb275Position !== undefined;
+        case 'ebilanz':
+            return account.ebilanzPosition !== undefined;
+    }
+}
+/**
+ * Coverage check for the accounts a ledger actually uses. Callers must treat
+ * missing/unknown accounts as a hard error before generating filings.
+ */
+export function getMappingCoverage(chart, year, usedAccounts, dimension) {
+    const dataset = getChart(chart, year);
+    const byNumber = new Map(dataset.accounts.map((account) => [account.accountNumber, account]));
+    const missing = [];
+    const unknown = [];
+    let covered = 0;
+    for (const accountNumber of usedAccounts) {
+        const account = byNumber.get(accountNumber);
+        if (!account) {
+            unknown.push(accountNumber);
+            continue;
+        }
+        if (hasMapping(account, dimension))
+            covered++;
+        else
+            missing.push(accountNumber);
+    }
+    return { dimension, requested: usedAccounts.length, covered, missing, unknown };
+}
+//# sourceMappingURL=data:application/json;base64,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

package/dist_ts/chartdata.types.d.ts

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+export type TChartName = 'SKR03' | 'SKR04';
+export type TAccountType = 'asset' | 'liability' | 'equity' | 'revenue' | 'expense';
+/**
+ * Built-in DATEV tax automatism of an account. Lines on automatik accounts
+ * must carry no BU key (automatism applies) or key 40 (automatism cancelled).
+ */
+export type TAutomatikFunction = {
+    taxType: 'ust';
+    ratePercent: number;
+} | {
+    taxType: 'vst';
+    ratePercent: number;
+} | {
+    taxType: 'free';
+};
+/**
+ * Direct account→UStVA mapping. role 'base' = the account's period movement
+ * is a Bemessungsgrundlage for the Kennzahl; role 'tax' = the account balance
+ * IS the tax figure reported under the Kennzahl.
+ */
+export interface IUstvaMapping {
+    kennzahl: number;
+    role: 'base' | 'tax';
+}
+export interface IChartAccount {
+    accountNumber: string;
+    accountName: string;
+    accountClass: number;
+    accountType: TAccountType;
+    description?: string;
+    automatikFunction?: TAutomatikFunction;
+    /** BU keys allowed on lines of this account ('' = none). Unset = all. */
+    allowedBuKeys?: string[];
+    ustva?: IUstvaMapping;
+    /** HGB §266 balance-sheet position path (A2 — not yet populated) */
+    hgb266Position?: string;
+    /** HGB §275 GuV position path (A2 — not yet populated) */
+    hgb275Position?: string;
+    /** E-Bilanz de-gaap-ci taxonomy position (A3 — not yet populated) */
+    ebilanzPosition?: string;
+    /** where this record's facts come from (source, date) */
+    provenance: string;
+    /** first year this record is valid for */
+    validFrom: number;
+    validTo?: number;
+}
+export interface IChart {
+    chart: TChartName;
+    year: number;
+    accounts: IChartAccount[];
+}
+export type TMappingDimension = 'ustva' | 'hgb266' | 'hgb275' | 'ebilanz';
+export interface IMappingCoverage {
+    dimension: TMappingDimension;
+    requested: number;
+    covered: number;
+    /** account numbers without a mapping — callers must fail loudly on gaps */
+    missing: string[];
+    /** requested accounts that do not exist in the chart at all */
+    unknown: string[];
+}
+/**
+ * UStVA Kennzahlen that derive from the TAX SCENARIO of a booking rather
+ * than from a single account (Bemessungsgrundlagen for igE and §13b are
+ * reported per scenario; the base can sit on any expense account).
+ */
+export interface IScenarioKennzahlen {
+    intraEuAcquisitionBaseStandard: number;
+    intraEuAcquisitionBaseReduced: number;
+    reverseChargeServicesEuBase: number;
+    reverseChargeServicesEuTax: number;
+    reverseChargeOtherBase: number;
+    reverseChargeOtherTax: number;
+    intraEuSupplyBase: number;
+    exportBase: number;
+    domesticStandardBase: number;
+    domesticReducedBase: number;
+    outboundReverseChargeBase: number;
+    inputVat: number;
+    inputVatIntraEu: number;
+    inputVatReverseCharge: number;
+    importVat: number;
+}

package/dist_ts/chartdata.types.js

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+export {};
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiY2hhcnRkYXRhLnR5cGVzLmpzIiwic291cmNlUm9vdCI6IiIsInNvdXJjZXMiOlsiLi4vdHMvY2hhcnRkYXRhLnR5cGVzLnRzIl0sIm5hbWVzIjpbXSwibWFwcGluZ3MiOiIifQ==

package/dist_ts/data/skr03.2026.d.ts

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+import type { IChart } from '../chartdata.types.js';
+export declare const SKR03_2026: IChart;