@fin.cx/chartdata 3.2.0 → 3.3.0

package/dist_ts/index.d.ts

@@ -1,6 +1,7 @@
 export * from './chartdata.types.js';
 export * from './chartdata.lookup.js';
 export * from './chartdata.hgb.js';
+export * from './chartdata.bwa.js';
 export * from './chartdata.euer.js';
 export { SKR03_2026 } from './data/skr03.2026.js';
 export { SKR04_2026 } from './data/skr04.2026.js';

package/dist_ts/index.js

@@ -1,9 +1,10 @@
 export * from './chartdata.types.js';
 export * from './chartdata.lookup.js';
 export * from './chartdata.hgb.js';
+export * from './chartdata.bwa.js';
 export * from './chartdata.euer.js';
 export { SKR03_2026 } from './data/skr03.2026.js';
 export { SKR04_2026 } from './data/skr04.2026.js';
 export * from './chartdata.individual.js';
 export { DATEV_NUMBERS_SKR03_2026, DATEV_NUMBERS_SKR04_2026 } from './data/datevnumbers.2026.js';
-//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiaW5kZXguanMiLCJzb3VyY2VSb290IjoiIiwic291cmNlcyI6WyIuLi90cy9pbmRleC50cyJdLCJuYW1lcyI6W10sIm1hcHBpbmdzIjoiQUFBQSxjQUFjLHNCQUFzQixDQUFDO0FBQ3JDLGNBQWMsdUJBQXVCLENBQUM7QUFDdEMsY0FBYyxvQkFBb0IsQ0FBQztBQUNuQyxjQUFjLHFCQUFxQixDQUFDO0FBQ3BDLE9BQU8sRUFBRSxVQUFVLEVBQUUsTUFBTSxzQkFBc0IsQ0FBQztBQUNsRCxPQUFPLEVBQUUsVUFBVSxFQUFFLE1BQU0sc0JBQXNCLENBQUM7QUFDbEQsY0FBYywyQkFBMkIsQ0FBQztBQUMxQyxPQUFPLEVBQUUsd0JBQXdCLEVBQUUsd0JBQXdCLEVBQUUsTUFBTSw2QkFBNkIsQ0FBQyJ9
+//# sourceMappingURL=data:application/json;base64,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

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@fin.cx/chartdata",
-  "version": "3.2.0",
+  "version": "3.3.0",
   "private": false,
   "description": "Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, UStVA-Kennzahl and Anlage EÜR mappings",
   "main": "dist_ts/index.js",
@@ -28,10 +28,10 @@
   },
   "homepage": "https://code.foss.global/fin.cx/chartdata#readme",
   "devDependencies": {
-    "@git.zone/tsbuild": "^5.1.2",
-    "@git.zone/tsrun": "^3.0.2",
+    "@git.zone/tsbuild": "^6.0.2",
+    "@git.zone/tsrun": "^3.0.3",
     "@git.zone/tstest": "^7.2.0",
-    "@types/node": "^26.6.3"
+    "@types/node": "^26.6.4"
   },
   "files": [
     "ts/**/*",

package/readme.md

@@ -58,6 +58,8 @@ For reporting bugs, issues, or security vulnerabilities, please visit [community
   checked against the numbers the DATEV Kontenrahmen assigns and reserves
   (`getDatevNumbers`)
 - Coverage introspection that fails loudly on mapping gaps
+- Report metadata: an independently defined standard KER (`bwaLine`, `BWA_LINES`),
+  balance-side rules (`balanceRule`), and explicit technical exclusions (`hgb266Exclusion`)
 - Provenance on every record
 
 ## Installation
@@ -400,6 +402,139 @@ getMappingCoverage('SKR04', 2026, usedAccountNumbers, 'euer').missing; // []
   and another member state's VAT (OSS) is received in Kz 103 and paid in
   Kz 183.
 
+### BWA: independently defined standard KER
+
+`BWA_LINES` is this package's own short-term income statement (Kurzfristige
+Erfolgsrechnung), **not DATEV BWA schema 0906300** and not an implementation of
+its proprietary account-assignment rules. It combines the existing HGB §275
+Gesamtkostenverfahren positions with the public account purposes/ranges of SKR03
+and SKR04 2026. Every curated revenue or expense account has exactly one
+`bwaLine: TBwaPostingLineKey`; balance-sheet accounts have none. Unknown HGB
+positions fail generation instead of silently reaching an unassigned bucket.
+
+The ordered, exported `BWA_LINES: readonly TBwaLine[]` contains:
+
+- Posting lines: `{ key, label, kind: 'posting', normalSide: 'debit' | 'credit' }`.
+  Use selected-period movements, credit minus debit for a credit-normal line,
+  debit minus credit for a debit-normal line. Account type does not override this
+  sign: disposal proceeds can reduce a neutral expense, and a disposed asset's
+  book value can reduce a neutral income.
+- Computed lines: `{ key, label, kind: 'subtotal', terms: [{ line, factor }] }`.
+  `factor` is `1` or `-1`; every referenced line precedes the subtotal. Sum the
+  already computed amounts times those factors, without posting to subtotals.
+
+Credit-normal posting keys are `revenue`, `inventory_changes`,
+`own_work_capitalized`, `other_operating_income`, `interest_income`,
+`other_neutral_income`, and `unassigned_account_classes`. All other posting
+keys are debit-normal. `unassigned_account_classes` is the explicit
+"Kontenklassen-unbesetzt" row, zero for the curated charts; it is no fallback
+for unknown accounts or missing mappings.
+
+Exact subtotal definitions (the exported `terms` encode these formulas):
+
+| Subtotal key | Definition |
+| --- | --- |
+| `total_output` | `revenue + inventory_changes + own_work_capitalized` |
+| `gross_profit` | `total_output - material_costs` |
+| `operating_gross_profit` | `gross_profit + other_operating_income` |
+| `total_costs` | `personnel_costs + premises_costs + business_taxes + insurance_contributions + special_costs + vehicle_costs + advertising_travel_costs + goods_distribution_costs + depreciation + repairs_maintenance + other_operating_costs` |
+| `operating_result` | `operating_gross_profit - total_costs` |
+| `neutral_expense` | `interest_expense + other_neutral_expense` |
+| `neutral_income` | `interest_income + other_neutral_income` |
+| `result_before_taxes` | `operating_result - neutral_expense + neutral_income + unassigned_account_classes` |
+| `provisional_result` | `result_before_taxes - income_taxes` |
+
+Derivation order is significant. GuV 1→`revenue`, 2→`inventory_changes`,
+3→`own_work_capitalized`, 5→`material_costs`, 6a/6b→`personnel_costs`,
+7→`depreciation`, 9/10→`other_neutral_income`, 11→`interest_income`,
+12→`other_neutral_expense`, 13→`interest_expense`, 14→`income_taxes`,
+16→`business_taxes`. GuV 15 and 17 are results, not posting positions.
+In particular, trade tax (4320/7610, GuV 14) is an income tax, not an
+operating tax merely because of its number.
+
+GuV 4 disposal-role accounts and neutral-income ranges (SKR03 2500–2699,
+2710–2729; SKR04 4840–4929) go to `other_neutral_income`; remaining GuV 4
+accounts go to `other_operating_income`. GuV 8 disposal-role accounts and
+neutral-expense ranges (SKR03 2000–2399, 4976–4977; SKR04 6857–6858,
+6880–6909) go to `other_neutral_expense`. Remaining GuV 8 accounts use these
+inclusive, non-overlapping operating-cost ranges, then `other_operating_costs`:
+
+| Posting key | SKR03 | SKR04 |
+| --- | --- | --- |
+| `premises_costs` | 4200–4299 | 6310–6349 |
+| `business_taxes` | 4340–4359 | 7680–7699 |
+| `insurance_contributions` | 4360–4399 | 6400–6449 |
+| `special_costs` | 4400–4499 (free-purpose range) | 6390–6399 (donations) |
+| `vehicle_costs` | 4500–4599 | 6500–6599 |
+| `advertising_travel_costs` | 4600–4699 | 6600–6699 |
+| `goods_distribution_costs` | 4700–4799 | 6700–6799 |
+| `repairs_maintenance` | 4800–4809 | 6450–6499 |
+| `depreciation` | 4810–4899 | 6910–6919 |
+
+The ranges categorise existing GuV accounts; they neither add accounts to the
+curated selection nor license booking on DATEV-reserved numbers. Financial
+write-downs stay in the neutral result because GuV 12 is resolved first.
+The ordinary write-down of other current assets (4886/6910, GuV 8) is included
+in the KER's depreciation line. This is our published derivation, not a promise
+of identical intermediate totals to any third-party BWA.
+
+### Bilanz: balance rules and exclusions
+
+Use cumulative balances through the cutoff, not only the report-period
+movements. `hgb266Position` remains the normal-side position;
+`balanceRule: IBalanceRule` supplies an exceptional `debitPosition` or
+`creditPosition` only. An individual account's normal-side HGB override
+therefore remains authoritative. The standard metadata specifies:
+
+- Bank credit balances: `Passiva C.2` (SKR03 1200–1299, SKR04 1800–1899,
+  restricted to accounts whose normal position is `Aktiva B.IV`). Cash and
+  Geldtransit are not bank-overdraft rules.
+- Debtor credit balances: `Passiva C.4`; creditor debit balances:
+  `Aktiva B.II.1`. The Debitoren/Kreditoren carry-forward accounts 9008/9009
+  keep their normal positions and these same exceptional-side rules.
+- Current domestic VAT: `vatNetGroup: 'vat_current_year'`, the cumulative
+  debit-minus-credit sum of the group at `Aktiva B.II.4` when positive and
+  `Passiva C.8` when negative. SKR03 members are 1570, 1571, 1574, 1576, 1577,
+  1588, 1770, 1771, 1774, 1776, 1780, 1781, 1784, 1787; SKR04 members are
+  1400, 1401, 1404, 1406, 1407, 1433, 3800, 3801, 3804, 3806, 3820, 3830,
+  3837. Do not state individual members again after netting the group.
+- Prior-year VAT (1790/1791, 3841/3845) and foreign VAT (1728/1767/1768,
+  3798/3817/3818) have sign-sensitive asset/liability rules but **no net group**:
+  they remain separate from the current domestic VAT. Payroll taxes do not
+  enter the VAT group.
+- Private drawings **and contributions** (1800/1890, 2100/2180):
+  `legalForms: ['sole_trader', 'partnership']`. `TLegalForm` also contains
+  `'corporation'`, which these accounts do not permit. A report must explicitly
+  refuse a nonzero private balance for a corporation instead of treating it as
+  corporate equity. This is a conservative report eligibility rule, not a
+  substitute for the distinct partnership equity presentation of §264c HGB.
+- Exactly 9000/9400/9998: `hgb266Exclusion: 'technical'`, no balance-sheet
+  position. Exclusion explains classification, **not permission to discard
+  a nonzero balance**. A report must refuse nonzero technical balances; 9000
+  must net to zero across a complete set of opening entries.
+
+`HGB_ANNUAL_RESULT_POSITION` is `Passiva A.V`. Add cumulative, credit-minus-debit
+P&L through the cutoff there once, including a negative annual result. Do not
+use `Passiva A.IV` (prior-year retained result) or technical 9400 for it.
+`getMappingCoverage(..., 'hgb266')` treats an explicit technical exclusion as
+classified; the report still enforces the nonzero-balance refusal.
+`getMappingCoverage(..., 'bwa')` checks posting-line metadata. In either
+dimension, unknown and missing accounts remain distinct errors.
+
+`BooksChart` individual accounts inherit `bwaLine`, `hgb266Exclusion`, and a
+copy of `balanceRule` from their parent. Report consumers use the books' chart,
+not a separate hardcoded account map. Mapping and report-generation rules
+live in `tools/report-mappings.ts` and `tools/generate-charts.ts`.
+
+Primary sources read on 2026-10-09: [HGB §266](https://www.gesetze-im-internet.de/hgb/__266.html),
+[HGB §275](https://www.gesetze-im-internet.de/hgb/__275.html),
+[HGB §264c](https://www.gesetze-im-internet.de/hgb/__264c.html),
+[UStG §16](https://www.gesetze-im-internet.de/ustg_1980/__16.html), and the
+public DATEV Kontenrahmen 2026 [SKR03, Art.-Nr. 11174](https://help-center.apps.datev.de/api/amr/knowledge-common/v1/entities/st9007262836099723_de.pdf)
+(pp. 13–17, 22–25) and [SKR04, Art.-Nr. 11175](https://help-center.apps.datev.de/api/amr/knowledge-common/v1/entities/st9007262836101387_de.pdf)
+(pp. 17–24). Account categories come from those public charts; the KER
+selection, labels, boundaries and calculations above are independently defined.
+
 ## Data Provenance and Verification
 
 Records carry a `provenance` string. The datasets are a curated table authored

package/ts/00_commitinfo_data.ts

@@ -3,6 +3,6 @@
  */
 export const commitinfo = {
   name: '@fin.cx/chartdata',
-  version: '3.2.0',
+  version: '3.3.0',
   description: 'Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, UStVA-Kennzahl and Anlage EÜR mappings'
 }

package/ts/chartdata.bwa.ts

@@ -0,0 +1,74 @@
+import type { TBwaLine } from './chartdata.types.js';
+
+export const BWA_LINES: readonly TBwaLine[] = [
+  { key: 'revenue', label: 'Umsatzerlöse', kind: 'posting', normalSide: 'credit' },
+  { key: 'inventory_changes', label: 'Bestandsveränderungen', kind: 'posting', normalSide: 'credit' },
+  { key: 'own_work_capitalized', label: 'Aktivierte Eigenleistungen', kind: 'posting', normalSide: 'credit' },
+  { key: 'total_output', label: 'Gesamtleistung', kind: 'subtotal', terms: [
+    { line: 'revenue', factor: 1 },
+    { line: 'inventory_changes', factor: 1 },
+    { line: 'own_work_capitalized', factor: 1 },
+  ] },
+  { key: 'material_costs', label: 'Material- und Wareneinsatz', kind: 'posting', normalSide: 'debit' },
+  { key: 'gross_profit', label: 'Rohertrag', kind: 'subtotal', terms: [
+    { line: 'total_output', factor: 1 },
+    { line: 'material_costs', factor: -1 },
+  ] },
+  { key: 'other_operating_income', label: 'Sonstige betriebliche Erlöse', kind: 'posting', normalSide: 'credit' },
+  { key: 'operating_gross_profit', label: 'Betrieblicher Rohertrag', kind: 'subtotal', terms: [
+    { line: 'gross_profit', factor: 1 },
+    { line: 'other_operating_income', factor: 1 },
+  ] },
+  { key: 'personnel_costs', label: 'Personalkosten', kind: 'posting', normalSide: 'debit' },
+  { key: 'premises_costs', label: 'Raumkosten', kind: 'posting', normalSide: 'debit' },
+  { key: 'business_taxes', label: 'Betriebliche Steuern', kind: 'posting', normalSide: 'debit' },
+  { key: 'insurance_contributions', label: 'Versicherungen und Beiträge', kind: 'posting', normalSide: 'debit' },
+  { key: 'special_costs', label: 'Besondere Kosten', kind: 'posting', normalSide: 'debit' },
+  { key: 'vehicle_costs', label: 'Fahrzeugkosten', kind: 'posting', normalSide: 'debit' },
+  { key: 'advertising_travel_costs', label: 'Werbe- und Reisekosten', kind: 'posting', normalSide: 'debit' },
+  { key: 'goods_distribution_costs', label: 'Kosten der Warenabgabe', kind: 'posting', normalSide: 'debit' },
+  { key: 'depreciation', label: 'Abschreibungen', kind: 'posting', normalSide: 'debit' },
+  { key: 'repairs_maintenance', label: 'Reparaturen und Instandhaltung', kind: 'posting', normalSide: 'debit' },
+  { key: 'other_operating_costs', label: 'Sonstige Kosten', kind: 'posting', normalSide: 'debit' },
+  { key: 'total_costs', label: 'Gesamtkosten', kind: 'subtotal', terms: [
+    { line: 'personnel_costs', factor: 1 },
+    { line: 'premises_costs', factor: 1 },
+    { line: 'business_taxes', factor: 1 },
+    { line: 'insurance_contributions', factor: 1 },
+    { line: 'special_costs', factor: 1 },
+    { line: 'vehicle_costs', factor: 1 },
+    { line: 'advertising_travel_costs', factor: 1 },
+    { line: 'goods_distribution_costs', factor: 1 },
+    { line: 'depreciation', factor: 1 },
+    { line: 'repairs_maintenance', factor: 1 },
+    { line: 'other_operating_costs', factor: 1 },
+  ] },
+  { key: 'operating_result', label: 'Betriebsergebnis', kind: 'subtotal', terms: [
+    { line: 'operating_gross_profit', factor: 1 },
+    { line: 'total_costs', factor: -1 },
+  ] },
+  { key: 'interest_expense', label: 'Zinsaufwand', kind: 'posting', normalSide: 'debit' },
+  { key: 'other_neutral_expense', label: 'Sonstiger neutraler Aufwand', kind: 'posting', normalSide: 'debit' },
+  { key: 'neutral_expense', label: 'Neutraler Aufwand', kind: 'subtotal', terms: [
+    { line: 'interest_expense', factor: 1 },
+    { line: 'other_neutral_expense', factor: 1 },
+  ] },
+  { key: 'interest_income', label: 'Zinserträge', kind: 'posting', normalSide: 'credit' },
+  { key: 'other_neutral_income', label: 'Sonstiger neutraler Ertrag', kind: 'posting', normalSide: 'credit' },
+  { key: 'neutral_income', label: 'Neutraler Ertrag', kind: 'subtotal', terms: [
+    { line: 'interest_income', factor: 1 },
+    { line: 'other_neutral_income', factor: 1 },
+  ] },
+  { key: 'unassigned_account_classes', label: 'Kontenklassen-unbesetzt', kind: 'posting', normalSide: 'credit' },
+  { key: 'result_before_taxes', label: 'Ergebnis vor Steuern', kind: 'subtotal', terms: [
+    { line: 'operating_result', factor: 1 },
+    { line: 'neutral_expense', factor: -1 },
+    { line: 'neutral_income', factor: 1 },
+    { line: 'unassigned_account_classes', factor: 1 },
+  ] },
+  { key: 'income_taxes', label: 'Steuern vom Einkommen und Ertrag', kind: 'posting', normalSide: 'debit' },
+  { key: 'provisional_result', label: 'Vorläufiges Ergebnis', kind: 'subtotal', terms: [
+    { line: 'result_before_taxes', factor: 1 },
+    { line: 'income_taxes', factor: -1 },
+  ] },
+];

package/ts/chartdata.hgb.ts

@@ -10,6 +10,8 @@ export interface IHgbPosition {
   label: string;
 }
 
+export const HGB_ANNUAL_RESULT_POSITION = 'Passiva A.V';
+
 export const HGB_266_POSITIONS: IHgbPosition[] = [
   { key: 'Aktiva A.I.1', label: 'Selbst geschaffene gewerbliche Schutzrechte und ähnliche Rechte und Werte' },
   { key: 'Aktiva A.I.2', label: 'Entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten' },

package/ts/chartdata.individual.ts

@@ -247,6 +247,12 @@ function individualAccountOf(parentArg: IChartAccount, declarationArg: IIndividu
     ...(ustva ? { ustva } : {}),
     ...(hgb266Position ? { hgb266Position } : {}),
     ...(hgb275Position ? { hgb275Position } : {}),
+    ...(parentArg.bwaLine ? { bwaLine: parentArg.bwaLine } : {}),
+    ...(parentArg.hgb266Exclusion ? { hgb266Exclusion: parentArg.hgb266Exclusion } : {}),
+    ...(parentArg.balanceRule ? { balanceRule: {
+      ...parentArg.balanceRule,
+      ...(parentArg.balanceRule.legalForms ? { legalForms: [...parentArg.balanceRule.legalForms] } : {}),
+    } } : {}),
     ...(parentArg.ebilanzPosition ? { ebilanzPosition: parentArg.ebilanzPosition } : {}),
     ...(euer ? { euer } : {}),
     ...(euerExclusion ? { euerExclusion } : {}),

package/ts/chartdata.lookup.ts

@@ -136,7 +136,9 @@ function hasMapping(account: IChartAccount, dimension: TMappingDimension): boole
     case 'ustva':
       return account.ustva !== undefined;
     case 'hgb266':
-      return account.hgb266Position !== undefined;
+      return account.hgb266Position !== undefined || account.hgb266Exclusion !== undefined;
+    case 'bwa':
+      return account.bwaLine !== undefined;
     case 'hgb275':
       return account.hgb275Position !== undefined;
     case 'ebilanz':

package/ts/chartdata.types.ts

@@ -386,6 +386,70 @@ export type TEuerAccountLines =
   | { kind: 'split'; debitLine: IEuerFormLine; creditLine: IEuerFormLine }
   | { kind: 'excluded'; exclusion: TEuerExclusion };
 
+export type TLegalForm = 'sole_trader' | 'partnership' | 'corporation';
+
+export type THgb266Exclusion = 'technical';
+
+export interface IBalanceRule {
+  debitPosition?: string;
+  creditPosition?: string;
+  vatNetGroup?: string;
+  legalForms?: readonly TLegalForm[];
+}
+
+export type TBwaPostingLineKey =
+  | 'revenue'
+  | 'inventory_changes'
+  | 'own_work_capitalized'
+  | 'material_costs'
+  | 'other_operating_income'
+  | 'personnel_costs'
+  | 'premises_costs'
+  | 'business_taxes'
+  | 'insurance_contributions'
+  | 'special_costs'
+  | 'vehicle_costs'
+  | 'advertising_travel_costs'
+  | 'goods_distribution_costs'
+  | 'depreciation'
+  | 'repairs_maintenance'
+  | 'other_operating_costs'
+  | 'interest_expense'
+  | 'other_neutral_expense'
+  | 'interest_income'
+  | 'other_neutral_income'
+  | 'unassigned_account_classes'
+  | 'income_taxes';
+
+export type TBwaSubtotalLineKey =
+  | 'total_output'
+  | 'gross_profit'
+  | 'operating_gross_profit'
+  | 'total_costs'
+  | 'operating_result'
+  | 'neutral_expense'
+  | 'neutral_income'
+  | 'result_before_taxes'
+  | 'provisional_result';
+
+export type TBwaLineKey = TBwaPostingLineKey | TBwaSubtotalLineKey;
+
+export interface IBwaPostingLine {
+  key: TBwaPostingLineKey;
+  label: string;
+  kind: 'posting';
+  normalSide: 'debit' | 'credit';
+}
+
+export interface IBwaSubtotalLine {
+  key: TBwaSubtotalLineKey;
+  label: string;
+  kind: 'subtotal';
+  terms: readonly { line: TBwaLineKey; factor: 1 | -1 }[];
+}
+
+export type TBwaLine = IBwaPostingLine | IBwaSubtotalLine;
+
 export interface IChartAccount {
   accountNumber: string;
   accountName: string;
@@ -417,6 +481,9 @@ export interface IChartAccount {
   hgb266Position?: string;
   /** HGB §275 GuV position path (A2) */
   hgb275Position?: string;
+  bwaLine?: TBwaPostingLineKey;
+  hgb266Exclusion?: THgb266Exclusion;
+  balanceRule?: IBalanceRule;
   /** E-Bilanz de-gaap-ci taxonomy position (A3 — not yet populated) */
   ebilanzPosition?: string;
   /** the Anlage EÜR line(s) the account's movements go to; every account has this or `euerExclusion` */
@@ -437,7 +504,7 @@ export interface IChart {
 }
 
 /** 'euer' counts an account covered when it maps to the Anlage EÜR or is excluded from it with a reason. */
-export type TMappingDimension = 'ustva' | 'hgb266' | 'hgb275' | 'ebilanz' | 'euer';
+export type TMappingDimension = 'ustva' | 'hgb266' | 'hgb275' | 'bwa' | 'ebilanz' | 'euer';
 
 export interface IMappingCoverage {
   dimension: TMappingDimension;