@fin.cx/chartdata 2.12.1 → 2.13.0

package/dist_ts/00_commitinfo_data.js

@@ -3,7 +3,7 @@
  */
 export const commitinfo = {
     name: '@fin.cx/chartdata',
-    version: '2.12.1',
+    version: '2.13.0',
     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,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiMDBfY29tbWl0aW5mb19kYXRhLmpzIiwic291cmNlUm9vdCI6IiIsInNvdXJjZXMiOlsiLi4vdHMvMDBfY29tbWl0aW5mb19kYXRhLnRzIl0sIm5hbWVzIjpbXSwibWFwcGluZ3MiOiJBQUFBOztHQUVHO0FBQ0gsTUFBTSxDQUFDLE1BQU0sVUFBVSxHQUFHO0lBQ3hCLElBQUksRUFBRSxtQkFBbUI7SUFDekIsT0FBTyxFQUFFLFFBQVE7SUFDakIsV0FBVyxFQUFFLHVJQUF1STtDQUNySixDQUFBIn0=

package/dist_ts/chartdata.lookup.d.ts

@@ -1,4 +1,4 @@
-import type { IChart, IChartAccount, IMappingCoverage, IScenarioKennzahlen, TChartName, TMappingDimension } from './chartdata.types.js';
+import type { IChart, IChartAccount, IMappingCoverage, IScenarioKennzahlen, TAccountRole, 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
@@ -15,6 +15,11 @@ export declare function listAvailableCharts(): Array<{
  */
 export declare function getChart(chart: TChartName, year: number): IChart;
 export declare function getAccount(chart: TChartName, year: number, accountNumber: string): IChartAccount | null;
+/**
+ * The accounts of a chart with the role (`IChartAccount.accountRole`), in the
+ * chart's order. Throws for unknown chart/year combinations, as `getChart`.
+ */
+export declare function getAccountsByRole(chart: TChartName, year: number, role: TAccountRole): IChartAccount[];
 /**
  * Coverage check for the accounts a ledger actually uses. Callers must treat
  * missing/unknown accounts as a hard error before generating filings.

package/dist_ts/chartdata.lookup.js

@@ -42,6 +42,13 @@ export function getChart(chart, year) {
 export function getAccount(chart, year, accountNumber) {
     return (getChart(chart, year).accounts.find((account) => account.accountNumber === accountNumber) ?? null);
 }
+/**
+ * The accounts of a chart with the role (`IChartAccount.accountRole`), in the
+ * chart's order. Throws for unknown chart/year combinations, as `getChart`.
+ */
+export function getAccountsByRole(chart, year, role) {
+    return getChart(chart, year).accounts.filter((account) => account.accountRole === role);
+}
 function hasMapping(account, dimension) {
     switch (dimension) {
         case 'ustva':
@@ -77,4 +84,4 @@ export function getMappingCoverage(chart, year, usedAccounts, dimension) {
     }
     return { dimension, requested: usedAccounts.length, covered, missing, unknown };
 }
-//# sourceMappingURL=data:application/json;base64,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
+//# sourceMappingURL=data:application/json;base64,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

package/dist_ts/chartdata.types.d.ts

@@ -1,5 +1,18 @@
 export type TChartName = 'SKR03' | 'SKR04';
 export type TAccountType = 'asset' | 'liability' | 'equity' | 'revenue' | 'expense';
+/**
+ * What an account is for where its type and HGB position do not tell it apart
+ * from the other accounts of its position. A fixed asset's disposal: DATEV
+ * states a sale's book gain net under the other operating income (GuV 4) and
+ * a book loss under the other operating expenses (GuV 8), the proceeds
+ * against the book value, beside the other income and expenses there.
+ * - 'asset_sale_proceeds': what a fixed asset fetched when it was sold
+ *   ("Erlöse aus Verkäufen Sachanlagevermögen", immaterieller
+ *   Vermögensgegenstände, Finanzanlagen), a revenue account;
+ * - 'disposal_book_value': the book value a disposed fixed asset leaves the
+ *   books with ("Anlagenabgänge … (Restbuchwert …)"), an expense account.
+ */
+export type TAccountRole = 'asset_sale_proceeds' | 'disposal_book_value';
 /**
  * Built-in DATEV tax automatism of an account. Lines on automatik accounts
  * must carry no BU key (automatism applies) or key 40 (automatism cancelled).
@@ -27,6 +40,8 @@ export interface IChartAccount {
     accountName: string;
     accountClass: number;
     accountType: TAccountType;
+    /** what the account is for beyond its type and HGB position; unset = they say it all */
+    accountRole?: TAccountRole;
     description?: string;
     automatikFunction?: TAutomatikFunction;
     /** BU keys allowed on lines of this account ('' = none). Unset = all. */