@fin.cx/skr 1.3.0 → 2.0.0

package/readme.plan.md

@@ -1,243 +1,180 @@
-# @fin.cx/skr Implementation Plan
-
-## Command to reread CLAUDE.md
-
-`cat /home/philkunz/.claude/CLAUDE.md`
-
-## Project Overview
-
-TypeScript module implementing SKR03 and SKR04 German accounting standards for double-entry bookkeeping with MongoDB persistence via @push.rocks/smartdata.
-
-## Implementation Tasks
-
-### Phase 1: Project Setup
-
-- [ ] Initialize npm project with pnpm
-- [ ] Create package.json with proper metadata (@fin.cx/skr)
-- [ ] Install core dependencies
-  - [ ] @push.rocks/smartdata
-  - [ ] @git.zone/tstest (dev dependency)
-- [ ] Create tsconfig.json based on @push.rocks/smarthash pattern
-- [ ] Create .smartconfig.json for additional configuration
-- [ ] Create .gitignore file
-- [ ] Create directory structure
-  - [ ] ts/ directory for source code
-  - [ ] test/ directory for tests
-  - [ ] .vscode/ for VS Code settings
-- [ ] Create initial readme.md with project description
-
-### Phase 2: Core Infrastructure
-
-- [ ] Create ts/index.ts with main exports
-- [ ] Create ts/plugins.ts for dependency management
-  - [ ] Import and export @push.rocks/smartdata
-  - [ ] Import and export @push.rocks/smartunique for ID generation
-  - [ ] Import and export @push.rocks/smarttime for date handling
-- [ ] Set up database connection helper in ts/skr.database.ts
-- [ ] Create type definitions in ts/skr.types.ts
-  - [ ] Define AccountType enum
-  - [ ] Define SKRType enum
-  - [ ] Define TransactionStatus enum
-  - [ ] Define report interfaces
-
-### Phase 3: Data Models
-
-- [ ] Create ts/skr.classes.account.ts
-  - [ ] Define Account class extending SmartDataDbDoc
-  - [ ] Add accountNumber field with unique index
-  - [ ] Add accountName with searchable decorator
-  - [ ] Add accountClass (0-9)
-  - [ ] Add accountType (asset/liability/equity/revenue/expense)
-  - [ ] Add skrType (SKR03/SKR04)
-  - [ ] Add balance field
-  - [ ] Add validation methods
-  - [ ] Add helper methods for balance updates
-- [ ] Create ts/skr.classes.transaction.ts
-  - [ ] Define Transaction class extending SmartDataDbDoc
-  - [ ] Add transactionId with unique index
-  - [ ] Add date field with index
-  - [ ] Add debitAccount and creditAccount fields
-  - [ ] Add amount field
-  - [ ] Add description with searchable decorator
-  - [ ] Add reference field
-  - [ ] Add validation for double-entry rules
-  - [ ] Add beforeSave hook for validation
-- [ ] Create ts/skr.classes.journalentry.ts
-  - [ ] Define JournalEntry class for multi-line entries
-  - [ ] Support split transactions
-  - [ ] Add validation for balanced entries
-
-### Phase 4: SKR Account Definitions
-
-- [ ] Create ts/skr03.data.ts
-  - [ ] Define account class 0 (Capital accounts)
-  - [ ] Define account class 1 (Fixed assets)
-  - [ ] Define account class 2 (Current assets)
-  - [ ] Define account class 3 (Equity and liabilities)
-  - [ ] Define account class 4 (Operating income)
-  - [ ] Define account class 5 (Operating expenses - materials)
-  - [ ] Define account class 6 (Operating expenses - personnel)
-  - [ ] Define account class 7 (Operating expenses - other)
-  - [ ] Define account class 8 (Financial accounts)
-  - [ ] Define account class 9 (Closing accounts)
-- [ ] Create ts/skr04.data.ts
-  - [ ] Define account class 0 (Capital accounts)
-  - [ ] Define account class 1 (Financial accounts)
-  - [ ] Define account class 2 (Expenses)
-  - [ ] Define account class 3 (Expenses continued)
-  - [ ] Define account class 4 (Revenues)
-  - [ ] Define account class 5 (Revenues continued)
-  - [ ] Define account class 6 (Special accounts)
-  - [ ] Define account class 7 (Cost accounting)
-  - [ ] Define account class 8 (Free for use)
-  - [ ] Define account class 9 (Closing accounts)
-
-### Phase 5: Business Logic
-
-- [ ] Create ts/skr.classes.chartofaccounts.ts
-  - [ ] Implement initializeSKR03() method
-  - [ ] Implement initializeSKR04() method
-  - [ ] Implement getAccountByNumber() method
-  - [ ] Implement getAccountsByClass() method
-  - [ ] Implement createCustomAccount() method
-  - [ ] Implement validateAccountNumber() method
-  - [ ] Implement importFromCSV() method
-  - [ ] Implement exportToCSV() method
-- [ ] Create ts/skr.classes.ledger.ts
-  - [ ] Implement postTransaction() method
-  - [ ] Implement postJournalEntry() method
-  - [ ] Implement validateDoubleEntry() method
-  - [ ] Implement updateAccountBalances() method
-  - [ ] Implement reverseTransaction() method
-  - [ ] Implement getAccountHistory() method
-  - [ ] Implement closeAccountingPeriod() method
-
-### Phase 6: Reporting
-
-- [ ] Create ts/skr.classes.reports.ts
-  - [ ] Implement getTrialBalance() method
-  - [ ] Implement getIncomeStatement() for SKR03
-  - [ ] Implement getIncomeStatement() for SKR04
-  - [ ] Implement getBalanceSheet() for SKR03
-  - [ ] Implement getBalanceSheet() for SKR04
-  - [ ] Implement getGeneralLedger() method
-  - [ ] Implement getAccountStatement() method
-  - [ ] Implement getCashFlowStatement() method
-  - [ ] Add DATEV export format support
-
-### Phase 7: API Layer
-
-- [ ] Create ts/skr.api.ts
-  - [ ] Implement REST-style account methods
-    - [ ] createAccount()
-    - [ ] getAccount()
-    - [ ] updateAccount()
-    - [ ] deleteAccount()
-    - [ ] listAccounts()
-  - [ ] Implement transaction methods
-    - [ ] postTransaction()
-    - [ ] getTransaction()
-    - [ ] listTransactions()
-    - [ ] reverseTransaction()
-  - [ ] Implement report methods
-    - [ ] generateTrialBalance()
-    - [ ] generateIncomeStatement()
-    - [ ] generateBalanceSheet()
-  - [ ] Implement search methods
-    - [ ] searchAccounts()
-    - [ ] searchTransactions()
-  - [ ] Add pagination support
-  - [ ] Add filtering support
-
-### Phase 8: Testing
-
-- [ ] Create test/test.basic.ts
-  - [ ] Test database connection
-  - [ ] Test basic model creation
-- [ ] Create test/test.skr03.ts
-  - [ ] Test SKR03 account initialization
-  - [ ] Test SKR03 specific account structure
-  - [ ] Test process-oriented organization
-  - [ ] Test SKR03 reporting
-- [ ] Create test/test.skr04.ts
-  - [ ] Test SKR04 account initialization
-  - [ ] Test SKR04 specific account structure
-  - [ ] Test financial statement organization
-  - [ ] Test SKR04 reporting
-- [ ] Create test/test.transactions.ts
-  - [ ] Test simple transaction posting
-  - [ ] Test complex journal entries
-  - [ ] Test double-entry validation
-  - [ ] Test balance updates
-  - [ ] Test transaction reversal
-- [ ] Create test/test.reports.ts
-  - [ ] Test trial balance generation
-  - [ ] Test income statement
-  - [ ] Test balance sheet
-  - [ ] Test report accuracy
-- [ ] Create test/test.api.ts
-  - [ ] Test API CRUD operations
-  - [ ] Test API search functionality
-  - [ ] Test API pagination
-  - [ ] Test API error handling
-
-### Phase 9: Documentation
-
-- [ ] Update readme.md with comprehensive documentation
-  - [ ] Installation instructions
-  - [ ] Quick start guide
-  - [ ] API reference
-  - [ ] SKR03 vs SKR04 explanation
-  - [ ] Code examples
-- [ ] Add inline JSDoc comments to all classes and methods
-- [ ] Create example usage files
-- [ ] Document CSV import/export format
-- [ ] Document DATEV compatibility
-
-### Phase 10: Build and Quality
-
-- [ ] Run pnpm build and fix any TypeScript errors
-- [ ] Run pnpm test and ensure all tests pass
-- [ ] Check for missing type definitions
-- [ ] Optimize database indexes
-- [ ] Add data validation and error handling
-- [ ] Performance testing with large datasets
-- [ ] Security review for data access
-
-### Phase 11: Advanced Features
-
-- [ ] Add multi-currency support
-- [ ] Add VAT/tax calculation helpers
-- [ ] Add cost center accounting
-- [ ] Add budget management
-- [ ] Add audit trail functionality
-- [ ] Add data migration tools
-- [ ] Add backup/restore functionality
-
-### Phase 12: Finalization
-
-- [ ] Final code review
-- [ ] Update all documentation
-- [ ] Create migration guide from other systems
-- [ ] Prepare for npm publication
-- [ ] Create changelog
-- [ ] Tag version 1.0.0
-
-## Notes
-
-- SKR03 uses process structure principle (operating procedures)
-- SKR04 uses financial classification principle (financial statements)
-- Account numbers are 4-digit (0000-9999)
-- Must maintain double-entry bookkeeping rules
-- Use @push.rocks/smartdata for all database operations
-- Follow existing code patterns from @push.rocks modules
-- Test with @git.zone/tstest using expect from tapbundle
-
-## Success Criteria
-
-- [ ] All account classes (0-9) implemented for both SKR03 and SKR04
-- [ ] Double-entry bookkeeping validation working
-- [ ] Reports generating correctly
-- [ ] All tests passing
-- [ ] TypeScript compilation successful
-- [ ] Documentation complete
+# fin.cx Accounting Program — "No External Tax Accountant"
+
+Program-level plan anchored in @fin.cx/skr. Supersedes the original build checklist
+(that scaffold was stale; the package is long past it — see changelog).
+Status source of truth for current findings: `readme.hints.md`.
+
+## Context
+
+Run German company books end-to-end — bookkeeping, VAT filings, year-end — without an
+external Steuerberater for the mechanical work. skr v1.x is a solid bookkeeping core but
+not filing-grade: float money with 0.01-epsilon balance checks, non-atomic 3-write
+posting, no GoBD Festschreibung (mutable docs, non-gapless numbering, no audit trail),
+6 BU keys, ~110-account chart subsets, non-importable DATEV export stub, no stateless
+booking API, and zero filing coverage (ELSTER/E-Bilanz/HGB statements/OPOS/
+Anlagenbuchhaltung/bank reconciliation).
+
+**Critical path:** skr v2 hardening → complete FiBu → UStVA via ELSTER (removes monthly
+StB dependency) → E-Bilanz + HGB year-end (removes annual dependency).
+
+## Decisions (assumptions where user confirmation pending)
+
+1. Full program roadmap; each milestone gets its own detailed plan when it starts.
+2. Own company books first; APIs product-grade; multi-tenant/RBAC deferred.
+3. ELSTER owned: ERiC native lib via @git.zone/tsrust + @push.rocks/smartrust →
+   `@fin.cx/elster`.
+4. Full SKR03/04 + E-Bilanz taxonomy mapping from public sources (no DATEV license);
+   legal review before public release.
+5. Payroll OUT of scope (integrate provider, import GL postings).
+6. Statutory WP audit (§316 HGB) out of scope by law. Goal = "StB consulted on judgment
+   calls only".
+
+## Calendar anchors (from 2026-07-09, FY = calendar year)
+
+UStVA parallel-run 09–11/2026 → first live self-filed UStVA 12/2026 or 01/2027 →
+FY2026 Jahresabschluss self-prepared H1 2027 (one paid StB review as backstop;
+KSt/GewSt/UStJE deadline ~31 Jul 2027; Offenlegung 31 Dec 2027) → fully solo from FY2027.
+
+**Week-0 actions (hard external clocks, user):**
+1. ELSTER developer registration (Bayerisches LfSt) → Hersteller-ID + ERiC access
+   (days–4 wks).
+2. Confirm/obtain ELSTER Organisationszertifikat for TVC GmbH (post, 1–2 wks).
+3. Bundesanzeiger/Unternehmensregister publisher registration.
+
+## Milestones
+
+### M0 — skr v2.0.0 core hardening (foundation; blocks B, C2, D, E1)
+
+After **@fin.cx/calculation v1.1.0** (cents module — RELEASED 2026-07-09 ✓).
+
+- **Money:** ledger amounts = integer cents (`TCents`); exact `===` balance checks.
+  Fractional math via calculation cents module (`vatFromNetCents`, `splitGrossCents`
+  with net+vat===gross guarantee, `allocateCents` largest-remainder, `convertCents`,
+  `centsFromFloat` with drift guard). ROUND_HALF_UP = kaufmännisches Runden.
+- **Stateless core `ts/core/`** (imports only @fin.cx/calculation + each other):
+  `core.types.ts` (IJournalDraft/IJournalLineDraft with explicit per-line Gegenkonto;
+  TBuKey as string union; TTaxScenario), `core.bukeys.ts` (full BU table from official
+  DATEV Steuerschlüssel docs — v1 table + finance.plus logic both suspect, do not copy
+  blind), `core.taxscenario.ts` (confidence-scored cascade), `core.accountpolicy.ts`
+  (IAccountPolicy + SKR03/04 defaults incl. Geldtransit, FX gain/loss, rounding-diff),
+  `core.recipes.ts` (pure builders: vendor/customer invoice incl. reverse-charge +
+  intra-EU paired VAT, bank payment clearing with Skonto, internal transfer via
+  Geldtransit, suspense book/resolve, FX difference lines), `core.validate.ts`,
+  `core.datev.ts` (full Buchungsstapel row model, EXTF 700, buSchluessel on every row),
+  `core.hash.ts` (canonical serialization + SHA-256 chain).
+- **Atomic posting:** smartdata 7.1.7 sessions (verified supported). Mongo MUST be a
+  replica set; `SkrApi.initialize()` probes and fails hard. `JournalPoster`
+  (skr.posting.ts): pre-flight → withTransaction: period-lock re-check, gapless sequence
+  via $inc findOneAndUpdate, hash chain CAS on head. JournalEntry = single source of
+  truth (v1 Transaction explosion removed; collection frozen as legacy read model).
+  Balances recomputed via aggregation (skr.balances.ts); Account.updateBalance deleted
+  from posting path.
+- **Festschreibung:** posted == immutable (corrections via Storno only). JournalEntry +=
+  sequenceNumber (gapless per skrType+fiscalYear), prevHash/entryHash, finalizedAt,
+  status posted|finalized, schemaVersion 2. beforeSave()/delete() throw on mutation of
+  hashed docs; reversedBy derived (not stored). LedgerPeriod doc + festschreibePeriod();
+  closePeriod() posts P&L-zero entries then festschreibt. verifyHashChain() in
+  skr.verify.ts. SecurityManager: keep CAdES-B; RFC-3161 stub → loud NotImplementedError;
+  fix require('crypto') ESM bug in skr.export.ts.
+- **Migration** (idempotent, offline, float fields kept): M001 cents backfill (abort on
+  drift > 0.5 cent) → M002 unify legacy Transactions into synthesized JournalEntries →
+  M003 sequence + chain assignment + operator-confirmed festschreiben. JSON report.
+- **Phases (status 2026-07-09):** (0) replica-set env ✓ (gitzone services ≥2.23.0),
+  EXTF-700/v13 layout ✓ (verified vs DATEV-importable reference; official
+  Steuerschlüssel doc 0904313 portal-gated → manual import check per RC remains) →
+  (1) calculation v1.1.1 ✓ released → (2) stateless core ✓ → (3) persistence
+  hardening ✓ → (4) facade/reports rewiring + security descope ✓ →
+  (5) migrations + docs + v2.0.0 release ✓. **M0 COMPLETE** except the standing
+  per-RC manual DATEV import validation.
+- **Tests:** recipe goldens (both charts, exact cents), byte-exact EXTF files, property
+  tests (seeded PRNG), concurrency (N parallel posts → gapless, chain verifies, exact
+  trial balance), locked-period race, immutability throws, txn-abort no-partials,
+  migration round-trip; existing 65 tests green minus documented divergences; manual
+  DATEV import check per RC.
+
+### M-A — `@fin.cx/chartdata` (new pkg; parallel to M0)
+
+Year-versioned full SKR03/04: account master, Automatikkonto functions + allowed BU keys,
+UStVA-Kennzahl / HGB §266/§275 / E-Bilanz (de-gaap-ci) mappings. Pure data + lookup API;
+`getMappingCoverage()` fails loudly. Pipeline in unpublished tools/ (public sources,
+provenance per record). A1 chart+Automatik+Kennzahlen → A2 HGB → A3 E-Bilanz taxonomy
+(esteuer.de). Own-books account coverage first. Verify: schema checks, cross-diff vs
+Kivitendo/Odoo l10n_de (reviewed, not copied), SKR PDF spot checks, ERiC as E-Bilanz
+oracle. Legal review before public MIT release.
+
+### M-B — Subledgers + reconciliation
+
+B1 `@fin.cx/camt` (CAMT.052/053/054; MT940 = legacy) + `@fin.cx/bankrec` (canonical
+decimal bank txn with SEPA refs, adapters, balance-chain continuity, confidence-scored
+matching, auto-post above threshold, review queue below). B2 OPOS inside skr (ts/opos/:
+masters, open items, clearItems with Skonto+VAT correction, aging, dunning states;
+invariant: subledger == control account). B3 `@fin.cx/assets` (AfA schedules from BMF
+tables, GWG/degressive as year-keyed policy, Anlagespiegel → D1). B1 before live UStVA;
+B2/B3 may trail.
+
+### M-C — `@fin.cx/elster` (ERiC via Rust bridge) — first-win lane
+
+Thin transport: validate / submitTest (Testmerker) / submitLive / confirmation PDF.
+Rust binary dlopens ERiC from operator-supplied ERIC_HOME (ERiC never enters npm/repo;
+version-compat matrix + checksum gate). Kennzahl computation in `@fin.cx/tax` (VAT module
+ships early). C1 bridge → C2 UStVA 3-month parallel-run (3 consecutive zero/explained-diff
+months required) → C2' live + E1 → C3 DFV/ZM/UStJE.
+
+### M-D — Year-end (`@fin.cx/jahresabschluss` + `@fin.cx/tax`, Q1–Q2 2027)
+
+D1 §266/§275 Gliederung + §267 size classes + Anhang skeleton + Anlagespiegel. D3 tax
+engine (§4(5) EStG, §8b KStG, GewSt §8/§9 add-backs, loss carryforwards, KSt 15%+Soli,
+GewSt Hebesatz Bremen 460%; provisions posted back to skr). D2 E-Bilanz XBRL writer
+(ERiC validates locally — no heavyweight XBRL lib) via elster. D4 Offenlegung generator +
+checklist (semi-manual upload). Verify: "re-file the past" vs StB-filed prior year +
+Bescheide; tie-outs; paid StB review of first Abschluss.
+
+### M-E — Operational readiness (thin, inside skr)
+
+E1 Verfahrensdoku generator (ships WITH first live UStVA — GoBD requires from go-live).
+E2 GDPdU/GoBD Z3 Datenträgerüberlassung (Beschreibungsstandard index.xml + IDEA CSVs, on
+BagIt export). E3 retention (10y books, 8y Belege post-2025).
+
+## Waves
+
+1. **W0 (now):** registrations; A1 pipeline; M0 start. ✓ calculation v1.1.0 released.
+2. **W1 (Jul–Sep 2026):** M0 lands; C1; tax VAT module; A1; B1 MVP; parallel-run from
+   09/2026.
+3. **W2 (Q4 2026):** live UStVA + E1 ⇒ monthly StB dependency removed. C3 DFV. B2/B3/A2/A3.
+4. **W3 (Q1–Q2 2027):** D1→D3→D2→D4 for FY2026; StB review ⇒ fully solo from FY2027.
+5. **Continuous:** E2/E3; annual maintenance ~4–8 wks/yr (ERiC Nov release = hard
+   calendar item; taxonomy bump; form-year schemas; year-keyed tax parameters).
+
+## Top risks
+
+1. Incorrect live filing → parallel-run gate, re-file-the-past regression, ERiC+Testmerker
+   CI, human sign-off, StB review yr 1.
+2. ERiC licensing/platform (non-redistributable; ARM64 TBD) → ERIC_HOME + compat matrix;
+   x86_64 first.
+3. DATEV database rights on chart data → multi-source, provenance, legal review.
+4. Completeness failures → balance-chain continuity as monthly-close gate; OPOS
+   invariants.
+5. Regulatory churn → year-keyed data concentrated in chartdata+elster; DATEV export as
+   permanent escape hatch.
+
+## Open questions (user)
+
+1. Location of `fin-accountingbackend` repo (not on this machine; finance.plus used as
+   reference).
+2. ELSTER Organisationszertifikat present? Dauerfristverlängerung in place?
+3. **Ist- oder Soll-Versteuerung (§20 UStG)?** Blocks Wave-1 VAT engine design.
+4. Intra-EU B2B supplies (ZM needed)?
+5. elster deployment host architecture (ERiC aarch64 TBD)?
+6. chartdata public MIT immediately or after legal review?
+7. Beleg archival: doclake vs skr export bundles?
+8. StB cooperation for parallel-run (filed Kennzahlen + prior-year working papers)?
+9. Festschreibung: posted==immutable OK, or correction window until UStVA submission?
+10. RFC-3161 descope in M0 OK (loud failure instead of fake stub)?
+11. One company per DB confirmed (sequences keyed skrType+fiscalYear)?
+
+## Program gates
+
+- **Gate 1 (before live UStVA):** 3 zero/explained-diff parallel months + B1 continuity
+  green + E1 published.
+- **Gate 2 (before FY2026 self-filing):** re-file-the-past matches StB filings +
+  Bescheide; ERiC-valid E-Bilanz; StB review sign-off.

package/ts/00_commitinfo_data.ts

@@ -3,6 +3,6 @@
  */
 export const commitinfo = {
   name: '@fin.cx/skr',
-  version: '1.3.0',
+  version: '2.0.0',
   description: 'SKR03 and SKR04 German accounting standards for double-entry bookkeeping'
 }

package/ts/core/core.accountpolicy.ts

@@ -0,0 +1,154 @@
+/**
+ * Account policy: which accounts a booking recipe uses for a given SKR chart.
+ * Defaults reflect the DATEV standard charts; entries marked PROVISIONAL are
+ * pattern-derived and get verified against the full chart data in M-A
+ * (@fin.cx/chartdata). Everything is overridable per call.
+ */
+import type { TSKRType } from './core.types.js';
+
+export interface IAccountPolicy {
+  skrType: TSKRType;
+  bank: string;
+  cash: string;
+  /** Sammelkonten — direct postings are blocked; use personal accounts. */
+  debtorsControl: string;
+  creditorsControl: string;
+  /** Suspense for unclear payments (Durchlaufende Posten). */
+  clearing: string;
+  /** Interim account for bank-to-bank transfers. */
+  geldtransit: string;
+  vat: {
+    outputStandard: string;
+    outputReduced: string;
+    inputStandard: string;
+    inputReduced: string;
+    intraEuAcqInput: string;
+    intraEuAcqOutput: string;
+    reverseChargeInput: string;
+    reverseChargeOutput: string;
+  };
+  revenue: {
+    domesticStandard: string;
+    domesticReduced: string;
+    intraEuSupply: string;
+    export: string;
+    reverseCharge: string;
+  };
+  expenseDefault: string;
+  skonto: {
+    /** erhaltene Skonti (purchases) — Automatikkonten with VSt correction */
+    receivedStandard: string;
+    receivedReduced: string;
+    /** gewährte Skonti (sales) — Automatikkonten with USt correction */
+    grantedStandard: string;
+    grantedReduced: string;
+  };
+  fx: { gain: string; loss: string };
+  /** Small payment-difference write-offs (PROVISIONAL: generic sonstige Erträge/Aufwendungen). */
+  roundingDiff: { gain: string; loss: string };
+  debtorRange: [number, number];
+  creditorRange: [number, number];
+  /**
+   * Accounts with built-in DATEV tax automatism. Lines on these accounts must
+   * carry no BU key ('' — automatism applies) or key 40 (automatism cancelled).
+   */
+  automatikkonten: string[];
+}
+
+export const SKR03_DEFAULT_POLICY: IAccountPolicy = {
+  skrType: 'SKR03',
+  bank: '1200',
+  cash: '1000',
+  debtorsControl: '1400',
+  creditorsControl: '1600',
+  clearing: '1590',
+  geldtransit: '1360',
+  vat: {
+    outputStandard: '1776',
+    outputReduced: '1771',
+    inputStandard: '1576',
+    inputReduced: '1571',
+    intraEuAcqInput: '1574',
+    intraEuAcqOutput: '1784',
+    reverseChargeInput: '1577',
+    reverseChargeOutput: '1787',
+  },
+  revenue: {
+    domesticStandard: '8400',
+    domesticReduced: '8300',
+    intraEuSupply: '8125',
+    export: '8120',
+    reverseCharge: '8337',
+  },
+  expenseDefault: '4980',
+  skonto: {
+    receivedStandard: '3736',
+    receivedReduced: '3731', // PROVISIONAL
+    grantedStandard: '8736',
+    grantedReduced: '8731', // PROVISIONAL
+  },
+  fx: { gain: '2660', loss: '2150' },
+  roundingDiff: { gain: '2700', loss: '2300' }, // PROVISIONAL
+  debtorRange: [10000, 69999],
+  creditorRange: [70000, 99999],
+  automatikkonten: ['8400', '8300', '8125', '8120', '3400', '3300', '3736', '3731', '8736', '8731'],
+};
+
+export const SKR04_DEFAULT_POLICY: IAccountPolicy = {
+  skrType: 'SKR04',
+  bank: '1800',
+  cash: '1600',
+  debtorsControl: '1200',
+  creditorsControl: '3300',
+  clearing: '3290',
+  geldtransit: '1460',
+  vat: {
+    outputStandard: '3806',
+    outputReduced: '3801',
+    inputStandard: '1406',
+    inputReduced: '1401',
+    intraEuAcqInput: '1404',
+    intraEuAcqOutput: '3804',
+    reverseChargeInput: '1407',
+    reverseChargeOutput: '3837',
+  },
+  revenue: {
+    domesticStandard: '4400',
+    domesticReduced: '4300',
+    intraEuSupply: '4125',
+    export: '4120',
+    reverseCharge: '4337',
+  },
+  expenseDefault: '6980',
+  skonto: {
+    receivedStandard: '5736',
+    receivedReduced: '5731', // PROVISIONAL
+    grantedStandard: '4736',
+    grantedReduced: '4731', // PROVISIONAL
+  },
+  fx: { gain: '4840', loss: '6880' },
+  roundingDiff: { gain: '4830', loss: '6300' }, // PROVISIONAL
+  debtorRange: [10000, 69999],
+  creditorRange: [70000, 99999],
+  automatikkonten: ['4400', '4300', '4125', '4120', '5400', '5300', '5736', '5731', '4736', '4731'],
+};
+
+export function getDefaultPolicy(skrType: TSKRType): IAccountPolicy {
+  return skrType === 'SKR03' ? SKR03_DEFAULT_POLICY : SKR04_DEFAULT_POLICY;
+}
+
+export function isAutomatikAccount(policy: IAccountPolicy, accountNumber: string): boolean {
+  return policy.automatikkonten.includes(accountNumber);
+}
+
+export function isDebtorAccount(policy: IAccountPolicy, accountNumber: string): boolean {
+  const parsed = Number.parseInt(accountNumber, 10);
+  return Number.isInteger(parsed) && parsed >= policy.debtorRange[0] && parsed <= policy.debtorRange[1];
+}
+
+export function isCreditorAccount(policy: IAccountPolicy, accountNumber: string): boolean {
+  const parsed = Number.parseInt(accountNumber, 10);
+  return (
+    Number.isInteger(parsed) && parsed >= policy.creditorRange[0] && parsed <= policy.creditorRange[1]
+  );
+}