@fin.cx/skr 1.3.0 → 2.0.0

package/dist_ts/core/core.datev.js

@@ -0,0 +1,129 @@
+/**
+ * DATEV Buchungsstapel (EXTF 700, Formatversion 13) row model and writer.
+ *
+ * Layout verified against a DATEV-importable reference file (2026-07-09):
+ * 125 data columns, 31 header fields, decimal-comma amounts, Belegdatum TTMM,
+ * text fields quoted, field 114 = Festschreibung. The writer emits a CSV
+ * STRING with CRLF; persisting it as CP1252 is the IO layer's job.
+ * One manual import into real DATEV per release candidate remains the final
+ * conformance gate (readme.plan.md, M0).
+ */
+import * as plugins from './core.plugins.js';
+import { DATEV_COLUMN_CAPTIONS } from './core.datev.captions.js';
+import { DATEV_MAX_BELEGFELD, DATEV_MAX_BUCHUNGSTEXT } from './core.validate.js';
+const { centsToString } = plugins.calculation;
+export const DATEV_COLUMN_COUNT = 125;
+export const DATEV_HEADER_FIELD_COUNT = 31;
+function pad(value, width) {
+    return String(value).padStart(width, '0');
+}
+function formatYyyymmdd(date) {
+    return `${date.getUTCFullYear()}${pad(date.getUTCMonth() + 1, 2)}${pad(date.getUTCDate(), 2)}`;
+}
+function formatTtmm(date) {
+    return `${pad(date.getUTCDate(), 2)}${pad(date.getUTCMonth() + 1, 2)}`;
+}
+function formatTimestamp(date) {
+    return (formatYyyymmdd(date) +
+        pad(date.getUTCHours(), 2) +
+        pad(date.getUTCMinutes(), 2) +
+        pad(date.getUTCSeconds(), 2) +
+        pad(date.getUTCMilliseconds(), 3));
+}
+function formatAmount(cents) {
+    return centsToString(cents).replace('.', ',').replace('-', '-');
+}
+function quote(value, maxLength) {
+    let sanitized = value.replace(/"/g, "'");
+    if (maxLength && sanitized.length > maxLength) {
+        sanitized = sanitized.slice(0, maxLength);
+    }
+    return `"${sanitized}"`;
+}
+/**
+ * Flatten journal drafts into DATEV rows — one row per line, with the line's
+ * explicit counterAccount as Gegenkonto (no pair reconstruction).
+ */
+export function journalDraftsToDatevRows(drafts, options) {
+    const rows = [];
+    for (const draft of drafts) {
+        for (const line of draft.lines) {
+            rows.push({
+                umsatzCents: line.amountCents,
+                sollHaben: line.side === 'debit' ? 'S' : 'H',
+                konto: line.accountNumber,
+                gegenKonto: line.counterAccount,
+                buSchluessel: line.buKey,
+                belegDatum: draft.date,
+                belegfeld1: line.belegfeld1 ?? draft.reference,
+                belegfeld2: line.belegfeld2,
+                buchungstext: line.buchungstext || draft.description,
+                belegLink: line.docLink,
+                kost1: line.costCenter1,
+                kost2: line.costCenter2,
+                festschreibung: options?.festschreibung,
+            });
+        }
+    }
+    return rows;
+}
+function rowToFields(row) {
+    const fields = new Array(DATEV_COLUMN_COUNT).fill('');
+    fields[0] = formatAmount(row.umsatzCents); // 1 Umsatz
+    fields[1] = quote(row.sollHaben); // 2 Soll/Haben-Kennzeichen
+    fields[6] = row.konto; // 7 Konto
+    fields[7] = row.gegenKonto; // 8 Gegenkonto
+    if (row.buSchluessel !== '')
+        fields[8] = quote(row.buSchluessel); // 9 BU-Schlüssel
+    fields[9] = formatTtmm(row.belegDatum); // 10 Belegdatum
+    if (row.belegfeld1)
+        fields[10] = quote(row.belegfeld1, DATEV_MAX_BELEGFELD); // 11
+    if (row.belegfeld2)
+        fields[11] = quote(row.belegfeld2, DATEV_MAX_BELEGFELD); // 12
+    fields[13] = quote(row.buchungstext, DATEV_MAX_BUCHUNGSTEXT); // 14 Buchungstext
+    if (row.belegLink)
+        fields[19] = quote(row.belegLink); // 20 Beleglink
+    if (row.kost1)
+        fields[36] = quote(row.kost1); // 37 KOST1
+    if (row.kost2)
+        fields[37] = quote(row.kost2); // 38 KOST2
+    if (row.festschreibung !== undefined)
+        fields[113] = row.festschreibung ? '1' : '0'; // 114
+    return fields;
+}
+function buildHeaderLine(header) {
+    const fields = new Array(DATEV_HEADER_FIELD_COUNT).fill('');
+    fields[0] = '"EXTF"';
+    fields[1] = '700';
+    fields[2] = '21';
+    fields[3] = '"Buchungsstapel"';
+    fields[4] = '13';
+    fields[5] = formatTimestamp(header.createdAt);
+    fields[7] = quote(header.origin ?? 'SK');
+    fields[8] = quote(header.exportedBy ?? 'fin.cx/skr');
+    fields[10] = String(header.consultantNumber);
+    fields[11] = String(header.clientNumber);
+    fields[12] = formatYyyymmdd(header.fiscalYearStart);
+    fields[13] = String(header.accountLength ?? 4);
+    fields[14] = formatYyyymmdd(header.dateFrom);
+    fields[15] = formatYyyymmdd(header.dateTo);
+    fields[16] = quote(header.label, 30);
+    fields[18] = '1'; // Buchungstyp: Finanzbuchführung
+    fields[20] = header.festschreibung ? '1' : '0';
+    fields[21] = '"EUR"';
+    return fields.join(';');
+}
+/**
+ * Produce the complete EXTF file content (header, caption row, data rows).
+ */
+export function writeExtfBuchungsstapel(rows, header) {
+    const lines = [
+        buildHeaderLine(header),
+        DATEV_COLUMN_CAPTIONS.join(';'),
+        ...rows.map((row) => rowToFields(row).join(';')),
+    ];
+    const csv = lines.join('\r\n') + '\r\n';
+    const filename = `EXTF_Buchungsstapel_${formatYyyymmdd(header.dateFrom)}_${formatYyyymmdd(header.dateTo)}.csv`;
+    return { csv, filename };
+}
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiY29yZS5kYXRldi5qcyIsInNvdXJjZVJvb3QiOiIiLCJzb3VyY2VzIjpbIi4uLy4uL3RzL2NvcmUvY29yZS5kYXRldi50cyJdLCJuYW1lcyI6W10sIm1hcHBpbmdzIjoiQUFBQTs7Ozs7Ozs7O0dBU0c7QUFDSCxPQUFPLEtBQUssT0FBTyxNQUFNLG1CQUFtQixDQUFDO0FBRTdDLE9BQU8sRUFBRSxxQkFBcUIsRUFBRSxNQUFNLDBCQUEwQixDQUFDO0FBQ2pFLE9BQU8sRUFBRSxtQkFBbUIsRUFBRSxzQkFBc0IsRUFBRSxNQUFNLG9CQUFvQixDQUFDO0FBRWpGLE1BQU0sRUFBRSxhQUFhLEVBQUUsR0FBRyxPQUFPLENBQUMsV0FBVyxDQUFDO0FBRTlDLE1BQU0sQ0FBQyxNQUFNLGtCQUFrQixHQUFHLEdBQUcsQ0FBQztBQUN0QyxNQUFNLENBQUMsTUFBTSx3QkFBd0IsR0FBRyxFQUFFLENBQUM7QUFrQzNDLFNBQVMsR0FBRyxDQUFDLEtBQWEsRUFBRSxLQUFhO0lBQ3ZDLE9BQU8sTUFBTSxDQUFDLEtBQUssQ0FBQyxDQUFDLFFBQVEsQ0FBQyxLQUFLLEVBQUUsR0FBRyxDQUFDLENBQUM7QUFDNUMsQ0FBQztBQUVELFNBQVMsY0FBYyxDQUFDLElBQVU7SUFDaEMsT0FBTyxHQUFHLElBQUksQ0FBQyxjQUFjLEVBQUUsR0FBRyxHQUFHLENBQUMsSUFBSSxDQUFDLFdBQVcsRUFBRSxHQUFHLENBQUMsRUFBRSxDQUFDLENBQUMsR0FBRyxHQUFHLENBQUMsSUFBSSxDQUFDLFVBQVUsRUFBRSxFQUFFLENBQUMsQ0FBQyxFQUFFLENBQUM7QUFDakcsQ0FBQztBQUVELFNBQVMsVUFBVSxDQUFDLElBQVU7SUFDNUIsT0FBTyxHQUFHLEdBQUcsQ0FBQyxJQUFJLENBQUMsVUFBVSxFQUFFLEVBQUUsQ0FBQyxDQUFDLEdBQUcsR0FBRyxDQUFDLElBQUksQ0FBQyxXQUFXLEVBQUUsR0FBRyxDQUFDLEVBQUUsQ0FBQyxDQUFDLEVBQUUsQ0FBQztBQUN6RSxDQUFDO0FBRUQsU0FBUyxlQUFlLENBQUMsSUFBVTtJQUNqQyxPQUFPLENBQ0wsY0FBYyxDQUFDLElBQUksQ0FBQztRQUNwQixHQUFHLENBQUMsSUFBSSxDQUFDLFdBQVcsRUFBRSxFQUFFLENBQUMsQ0FBQztRQUMxQixHQUFHLENBQUMsSUFBSSxDQUFDLGFBQWEsRUFBRSxFQUFFLENBQUMsQ0FBQztRQUM1QixHQUFHLENBQUMsSUFBSSxDQUFDLGFBQWEsRUFBRSxFQUFFLENBQUMsQ0FBQztRQUM1QixHQUFHLENBQUMsSUFBSSxDQUFDLGtCQUFrQixFQUFFLEVBQUUsQ0FBQyxDQUFDLENBQ2xDLENBQUM7QUFDSixDQUFDO0FBRUQsU0FBUyxZQUFZLENBQUMsS0FBYTtJQUNqQyxPQUFPLGFBQWEsQ0FBQyxLQUFLLENBQUMsQ0FBQyxPQUFPLENBQUMsR0FBRyxFQUFFLEdBQUcsQ0FBQyxDQUFDLE9BQU8sQ0FBQyxHQUFHLEVBQUUsR0FBRyxDQUFDLENBQUM7QUFDbEUsQ0FBQztBQUVELFNBQVMsS0FBSyxDQUFDLEtBQWEsRUFBRSxTQUFrQjtJQUM5QyxJQUFJLFNBQVMsR0FBRyxLQUFLLENBQUMsT0FBTyxDQUFDLElBQUksRUFBRSxHQUFHLENBQUMsQ0FBQztJQUN6QyxJQUFJLFNBQVMsSUFBSSxTQUFTLENBQUMsTUFBTSxHQUFHLFNBQVMsRUFBRSxDQUFDO1FBQzlDLFNBQVMsR0FBRyxTQUFTLENBQUMsS0FBSyxDQUFDLENBQUMsRUFBRSxTQUFTLENBQUMsQ0FBQztJQUM1QyxDQUFDO0lBQ0QsT0FBTyxJQUFJLFNBQVMsR0FBRyxDQUFDO0FBQzFCLENBQUM7QUFFRDs7O0dBR0c7QUFDSCxNQUFNLFVBQVUsd0JBQXdCLENBQ3RDLE1BQXVCLEVBQ3ZCLE9BQXNDO0lBRXRDLE1BQU0sSUFBSSxHQUE4QixFQUFFLENBQUM7SUFDM0MsS0FBSyxNQUFNLEtBQUssSUFBSSxNQUFNLEVBQUUsQ0FBQztRQUMzQixLQUFLLE1BQU0sSUFBSSxJQUFJLEtBQUssQ0FBQyxLQUFLLEVBQUUsQ0FBQztZQUMvQixJQUFJLENBQUMsSUFBSSxDQUFDO2dCQUNSLFdBQVcsRUFBRSxJQUFJLENBQUMsV0FBVztnQkFDN0IsU0FBUyxFQUFFLElBQUksQ0FBQyxJQUFJLEtBQUssT0FBTyxDQUFDLENBQUMsQ0FBQyxHQUFHLENBQUMsQ0FBQyxDQUFDLEdBQUc7Z0JBQzVDLEtBQUssRUFBRSxJQUFJLENBQUMsYUFBYTtnQkFDekIsVUFBVSxFQUFFLElBQUksQ0FBQyxjQUFjO2dCQUMvQixZQUFZLEVBQUUsSUFBSSxDQUFDLEtBQUs7Z0JBQ3hCLFVBQVUsRUFBRSxLQUFLLENBQUMsSUFBSTtnQkFDdEIsVUFBVSxFQUFFLElBQUksQ0FBQyxVQUFVLElBQUksS0FBSyxDQUFDLFNBQVM7Z0JBQzlDLFVBQVUsRUFBRSxJQUFJLENBQUMsVUFBVTtnQkFDM0IsWUFBWSxFQUFFLElBQUksQ0FBQyxZQUFZLElBQUksS0FBSyxDQUFDLFdBQVc7Z0JBQ3BELFNBQVMsRUFBRSxJQUFJLENBQUMsT0FBTztnQkFDdkIsS0FBSyxFQUFFLElBQUksQ0FBQyxXQUFXO2dCQUN2QixLQUFLLEVBQUUsSUFBSSxDQUFDLFdBQVc7Z0JBQ3ZCLGNBQWMsRUFBRSxPQUFPLEVBQUUsY0FBYzthQUN4QyxDQUFDLENBQUM7UUFDTCxDQUFDO0lBQ0gsQ0FBQztJQUNELE9BQU8sSUFBSSxDQUFDO0FBQ2QsQ0FBQztBQUVELFNBQVMsV0FBVyxDQUFDLEdBQTRCO0lBQy9DLE1BQU0sTUFBTSxHQUFHLElBQUksS0FBSyxDQUFTLGtCQUFrQixDQUFDLENBQUMsSUFBSSxDQUFDLEVBQUUsQ0FBQyxDQUFDO0lBQzlELE1BQU0sQ0FBQyxDQUFDLENBQUMsR0FBRyxZQUFZLENBQUMsR0FBRyxDQUFDLFdBQVcsQ0FBQyxDQUFDLENBQUMsV0FBVztJQUN0RCxNQUFNLENBQUMsQ0FBQyxDQUFDLEdBQUcsS0FBSyxDQUFDLEdBQUcsQ0FBQyxTQUFTLENBQUMsQ0FBQyxDQUFDLDJCQUEyQjtJQUM3RCxNQUFNLENBQUMsQ0FBQyxDQUFDLEdBQUcsR0FBRyxDQUFDLEtBQUssQ0FBQyxDQUFDLFVBQVU7SUFDakMsTUFBTSxDQUFDLENBQUMsQ0FBQyxHQUFHLEdBQUcsQ0FBQyxVQUFVLENBQUMsQ0FBQyxlQUFlO0lBQzNDLElBQUksR0FBRyxDQUFDLFlBQVksS0FBSyxFQUFFO1FBQUUsTUFBTSxDQUFDLENBQUMsQ0FBQyxHQUFHLEtBQUssQ0FBQyxHQUFHLENBQUMsWUFBWSxDQUFDLENBQUMsQ0FBQyxpQkFBaUI7SUFDbkYsTUFBTSxDQUFDLENBQUMsQ0FBQyxHQUFHLFVBQVUsQ0FBQyxHQUFHLENBQUMsVUFBVSxDQUFDLENBQUMsQ0FBQyxnQkFBZ0I7SUFDeEQsSUFBSSxHQUFHLENBQUMsVUFBVTtRQUFFLE1BQU0sQ0FBQyxFQUFFLENBQUMsR0FBRyxLQUFLLENBQUMsR0FBRyxDQUFDLFVBQVUsRUFBRSxtQkFBbUIsQ0FBQyxDQUFDLENBQUMsS0FBSztJQUNsRixJQUFJLEdBQUcsQ0FBQyxVQUFVO1FBQUUsTUFBTSxDQUFDLEVBQUUsQ0FBQyxHQUFHLEtBQUssQ0FBQyxHQUFHLENBQUMsVUFBVSxFQUFFLG1CQUFtQixDQUFDLENBQUMsQ0FBQyxLQUFLO0lBQ2xGLE1BQU0sQ0FBQyxFQUFFLENBQUMsR0FBRyxLQUFLLENBQUMsR0FBRyxDQUFDLFlBQVksRUFBRSxzQkFBc0IsQ0FBQyxDQUFDLENBQUMsa0JBQWtCO0lBQ2hGLElBQUksR0FBRyxDQUFDLFNBQVM7UUFBRSxNQUFNLENBQUMsRUFBRSxDQUFDLEdBQUcsS0FBSyxDQUFDLEdBQUcsQ0FBQyxTQUFTLENBQUMsQ0FBQyxDQUFDLGVBQWU7SUFDckUsSUFBSSxHQUFHLENBQUMsS0FBSztRQUFFLE1BQU0sQ0FBQyxFQUFFLENBQUMsR0FBRyxLQUFLLENBQUMsR0FBRyxDQUFDLEtBQUssQ0FBQyxDQUFDLENBQUMsV0FBVztJQUN6RCxJQUFJLEdBQUcsQ0FBQyxLQUFLO1FBQUUsTUFBTSxDQUFDLEVBQUUsQ0FBQyxHQUFHLEtBQUssQ0FBQyxHQUFHLENBQUMsS0FBSyxDQUFDLENBQUMsQ0FBQyxXQUFXO0lBQ3pELElBQUksR0FBRyxDQUFDLGNBQWMsS0FBSyxTQUFTO1FBQUUsTUFBTSxDQUFDLEdBQUcsQ0FBQyxHQUFHLEdBQUcsQ0FBQyxjQUFjLENBQUMsQ0FBQyxDQUFDLEdBQUcsQ0FBQyxDQUFDLENBQUMsR0FBRyxDQUFDLENBQUMsTUFBTTtJQUMxRixPQUFPLE1BQU0sQ0FBQztBQUNoQixDQUFDO0FBRUQsU0FBUyxlQUFlLENBQUMsTUFBK0I7SUFDdEQsTUFBTSxNQUFNLEdBQUcsSUFBSSxLQUFLLENBQVMsd0JBQXdCLENBQUMsQ0FBQyxJQUFJLENBQUMsRUFBRSxDQUFDLENBQUM7SUFDcEUsTUFBTSxDQUFDLENBQUMsQ0FBQyxHQUFHLFFBQVEsQ0FBQztJQUNyQixNQUFNLENBQUMsQ0FBQyxDQUFDLEdBQUcsS0FBSyxDQUFDO0lBQ2xCLE1BQU0sQ0FBQyxDQUFDLENBQUMsR0FBRyxJQUFJLENBQUM7SUFDakIsTUFBTSxDQUFDLENBQUMsQ0FBQyxHQUFHLGtCQUFrQixDQUFDO0lBQy9CLE1BQU0sQ0FBQyxDQUFDLENBQUMsR0FBRyxJQUFJLENBQUM7SUFDakIsTUFBTSxDQUFDLENBQUMsQ0FBQyxHQUFHLGVBQWUsQ0FBQyxNQUFNLENBQUMsU0FBUyxDQUFDLENBQUM7SUFDOUMsTUFBTSxDQUFDLENBQUMsQ0FBQyxHQUFHLEtBQUssQ0FBQyxNQUFNLENBQUMsTUFBTSxJQUFJLElBQUksQ0FBQyxDQUFDO0lBQ3pDLE1BQU0sQ0FBQyxDQUFDLENBQUMsR0FBRyxLQUFLLENBQUMsTUFBTSxDQUFDLFVBQVUsSUFBSSxZQUFZLENBQUMsQ0FBQztJQUNyRCxNQUFNLENBQUMsRUFBRSxDQUFDLEdBQUcsTUFBTSxDQUFDLE1BQU0sQ0FBQyxnQkFBZ0IsQ0FBQyxDQUFDO0lBQzdDLE1BQU0sQ0FBQyxFQUFFLENBQUMsR0FBRyxNQUFNLENBQUMsTUFBTSxDQUFDLFlBQVksQ0FBQyxDQUFDO0lBQ3pDLE1BQU0sQ0FBQyxFQUFFLENBQUMsR0FBRyxjQUFjLENBQUMsTUFBTSxDQUFDLGVBQWUsQ0FBQyxDQUFDO0lBQ3BELE1BQU0sQ0FBQyxFQUFFLENBQUMsR0FBRyxNQUFNLENBQUMsTUFBTSxDQUFDLGFBQWEsSUFBSSxDQUFDLENBQUMsQ0FBQztJQUMvQyxNQUFNLENBQUMsRUFBRSxDQUFDLEdBQUcsY0FBYyxDQUFDLE1BQU0sQ0FBQyxRQUFRLENBQUMsQ0FBQztJQUM3QyxNQUFNLENBQUMsRUFBRSxDQUFDLEdBQUcsY0FBYyxDQUFDLE1BQU0sQ0FBQyxNQUFNLENBQUMsQ0FBQztJQUMzQyxNQUFNLENBQUMsRUFBRSxDQUFDLEdBQUcsS0FBSyxDQUFDLE1BQU0sQ0FBQyxLQUFLLEVBQUUsRUFBRSxDQUFDLENBQUM7SUFDckMsTUFBTSxDQUFDLEVBQUUsQ0FBQyxHQUFHLEdBQUcsQ0FBQyxDQUFDLGlDQUFpQztJQUNuRCxNQUFNLENBQUMsRUFBRSxDQUFDLEdBQUcsTUFBTSxDQUFDLGNBQWMsQ0FBQyxDQUFDLENBQUMsR0FBRyxDQUFDLENBQUMsQ0FBQyxHQUFHLENBQUM7SUFDL0MsTUFBTSxDQUFDLEVBQUUsQ0FBQyxHQUFHLE9BQU8sQ0FBQztJQUNyQixPQUFPLE1BQU0sQ0FBQyxJQUFJLENBQUMsR0FBRyxDQUFDLENBQUM7QUFDMUIsQ0FBQztBQUVEOztHQUVHO0FBQ0gsTUFBTSxVQUFVLHVCQUF1QixDQUNyQyxJQUErQixFQUMvQixNQUErQjtJQUUvQixNQUFNLEtBQUssR0FBYTtRQUN0QixlQUFlLENBQUMsTUFBTSxDQUFDO1FBQ3ZCLHFCQUFxQixDQUFDLElBQUksQ0FBQyxHQUFHLENBQUM7UUFDL0IsR0FBRyxJQUFJLENBQUMsR0FBRyxDQUFDLENBQUMsR0FBRyxFQUFFLEVBQUUsQ0FBQyxXQUFXLENBQUMsR0FBRyxDQUFDLENBQUMsSUFBSSxDQUFDLEdBQUcsQ0FBQyxDQUFDO0tBQ2pELENBQUM7SUFDRixNQUFNLEdBQUcsR0FBRyxLQUFLLENBQUMsSUFBSSxDQUFDLE1BQU0sQ0FBQyxHQUFHLE1BQU0sQ0FBQztJQUN4QyxNQUFNLFFBQVEsR0FBRyx1QkFBdUIsY0FBYyxDQUFDLE1BQU0sQ0FBQyxRQUFRLENBQUMsSUFBSSxjQUFjLENBQUMsTUFBTSxDQUFDLE1BQU0sQ0FBQyxNQUFNLENBQUM7SUFDL0csT0FBTyxFQUFFLEdBQUcsRUFBRSxRQUFRLEVBQUUsQ0FBQztBQUMzQixDQUFDIn0=

package/dist_ts/core/core.hash.d.ts

@@ -0,0 +1,27 @@
+/**
+ * Deterministic string form of a value: object keys sorted recursively,
+ * Dates as ISO strings, undefined properties omitted, array order preserved.
+ * Non-integer numbers are rejected — monetary values must be integer cents.
+ */
+export declare function canonicalize(value: unknown): string;
+/**
+ * Hash of one chain entry: SHA-256 over predecessor hash + canonical payload.
+ */
+export declare function entryHash(prevHash: string, payload: unknown): string;
+/**
+ * Chain genesis per ledger scope (one chain per skrType + fiscal year).
+ */
+export declare function genesisHash(skrType: string, fiscalYear: number): string;
+/**
+ * Walk a sequence of already-canonicalized entries and verify the chain.
+ * Returns the first mismatch or null when intact.
+ */
+export declare function verifyChain(entries: Array<{
+    sequenceNumber: number;
+    prevHash: string;
+    entryHash: string;
+    payload: unknown;
+}>, genesis: string): {
+    index: number;
+    reason: string;
+} | null;

package/dist_ts/core/core.hash.js

@@ -0,0 +1,72 @@
+/**
+ * Canonical serialization + SHA-256 chaining for the GoBD audit trail.
+ * Pure functions — the persistence layer decides what goes into the chain;
+ * this module guarantees the representation is stable across releases.
+ */
+import * as plugins from './core.plugins.js';
+/**
+ * Deterministic string form of a value: object keys sorted recursively,
+ * Dates as ISO strings, undefined properties omitted, array order preserved.
+ * Non-integer numbers are rejected — monetary values must be integer cents.
+ */
+export function canonicalize(value) {
+    return JSON.stringify(sortValue(value));
+}
+function sortValue(value) {
+    if (value === null || value === undefined)
+        return value ?? null;
+    if (value instanceof Date)
+        return value.toISOString();
+    if (Array.isArray(value))
+        return value.map((entry) => sortValue(entry));
+    if (typeof value === 'number') {
+        if (!Number.isFinite(value))
+            throw new Error(`Cannot canonicalize non-finite number ${value}`);
+        if (!Number.isInteger(value)) {
+            throw new Error(`Cannot canonicalize non-integer number ${value} — monetary values must be integer cents`);
+        }
+        return value;
+    }
+    if (typeof value === 'object') {
+        const sorted = {};
+        for (const key of Object.keys(value).sort()) {
+            const entry = value[key];
+            if (entry !== undefined)
+                sorted[key] = sortValue(entry);
+        }
+        return sorted;
+    }
+    return value;
+}
+/**
+ * Hash of one chain entry: SHA-256 over predecessor hash + canonical payload.
+ */
+export function entryHash(prevHash, payload) {
+    return plugins.sha256FromStringSync(`${prevHash}\n${canonicalize(payload)}`);
+}
+/**
+ * Chain genesis per ledger scope (one chain per skrType + fiscal year).
+ */
+export function genesisHash(skrType, fiscalYear) {
+    return plugins.sha256FromStringSync(`GENESIS:${skrType}:${fiscalYear}`);
+}
+/**
+ * Walk a sequence of already-canonicalized entries and verify the chain.
+ * Returns the first mismatch or null when intact.
+ */
+export function verifyChain(entries, genesis) {
+    let expectedPrev = genesis;
+    for (let index = 0; index < entries.length; index++) {
+        const entry = entries[index];
+        if (entry.prevHash !== expectedPrev) {
+            return { index, reason: `prevHash mismatch at sequence ${entry.sequenceNumber}` };
+        }
+        const recomputed = entryHash(entry.prevHash, entry.payload);
+        if (recomputed !== entry.entryHash) {
+            return { index, reason: `entryHash mismatch at sequence ${entry.sequenceNumber}` };
+        }
+        expectedPrev = entry.entryHash;
+    }
+    return null;
+}
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiY29yZS5oYXNoLmpzIiwic291cmNlUm9vdCI6IiIsInNvdXJjZXMiOlsiLi4vLi4vdHMvY29yZS9jb3JlLmhhc2gudHMiXSwibmFtZXMiOltdLCJtYXBwaW5ncyI6IkFBQUE7Ozs7R0FJRztBQUNILE9BQU8sS0FBSyxPQUFPLE1BQU0sbUJBQW1CLENBQUM7QUFFN0M7Ozs7R0FJRztBQUNILE1BQU0sVUFBVSxZQUFZLENBQUMsS0FBYztJQUN6QyxPQUFPLElBQUksQ0FBQyxTQUFTLENBQUMsU0FBUyxDQUFDLEtBQUssQ0FBQyxDQUFDLENBQUM7QUFDMUMsQ0FBQztBQUVELFNBQVMsU0FBUyxDQUFDLEtBQWM7SUFDL0IsSUFBSSxLQUFLLEtBQUssSUFBSSxJQUFJLEtBQUssS0FBSyxTQUFTO1FBQUUsT0FBTyxLQUFLLElBQUksSUFBSSxDQUFDO0lBQ2hFLElBQUksS0FBSyxZQUFZLElBQUk7UUFBRSxPQUFPLEtBQUssQ0FBQyxXQUFXLEVBQUUsQ0FBQztJQUN0RCxJQUFJLEtBQUssQ0FBQyxPQUFPLENBQUMsS0FBSyxDQUFDO1FBQUUsT0FBTyxLQUFLLENBQUMsR0FBRyxDQUFDLENBQUMsS0FBSyxFQUFFLEVBQUUsQ0FBQyxTQUFTLENBQUMsS0FBSyxDQUFDLENBQUMsQ0FBQztJQUN4RSxJQUFJLE9BQU8sS0FBSyxLQUFLLFFBQVEsRUFBRSxDQUFDO1FBQzlCLElBQUksQ0FBQyxNQUFNLENBQUMsUUFBUSxDQUFDLEtBQUssQ0FBQztZQUFFLE1BQU0sSUFBSSxLQUFLLENBQUMseUNBQXlDLEtBQUssRUFBRSxDQUFDLENBQUM7UUFDL0YsSUFBSSxDQUFDLE1BQU0sQ0FBQyxTQUFTLENBQUMsS0FBSyxDQUFDLEVBQUUsQ0FBQztZQUM3QixNQUFNLElBQUksS0FBSyxDQUNiLDBDQUEwQyxLQUFLLDBDQUEwQyxDQUMxRixDQUFDO1FBQ0osQ0FBQztRQUNELE9BQU8sS0FBSyxDQUFDO0lBQ2YsQ0FBQztJQUNELElBQUksT0FBTyxLQUFLLEtBQUssUUFBUSxFQUFFLENBQUM7UUFDOUIsTUFBTSxNQUFNLEdBQTRCLEVBQUUsQ0FBQztRQUMzQyxLQUFLLE1BQU0sR0FBRyxJQUFJLE1BQU0sQ0FBQyxJQUFJLENBQUMsS0FBZ0MsQ0FBQyxDQUFDLElBQUksRUFBRSxFQUFFLENBQUM7WUFDdkUsTUFBTSxLQUFLLEdBQUksS0FBaUMsQ0FBQyxHQUFHLENBQUMsQ0FBQztZQUN0RCxJQUFJLEtBQUssS0FBSyxTQUFTO2dCQUFFLE1BQU0sQ0FBQyxHQUFHLENBQUMsR0FBRyxTQUFTLENBQUMsS0FBSyxDQUFDLENBQUM7UUFDMUQsQ0FBQztRQUNELE9BQU8sTUFBTSxDQUFDO0lBQ2hCLENBQUM7SUFDRCxPQUFPLEtBQUssQ0FBQztBQUNmLENBQUM7QUFFRDs7R0FFRztBQUNILE1BQU0sVUFBVSxTQUFTLENBQUMsUUFBZ0IsRUFBRSxPQUFnQjtJQUMxRCxPQUFPLE9BQU8sQ0FBQyxvQkFBb0IsQ0FBQyxHQUFHLFFBQVEsS0FBSyxZQUFZLENBQUMsT0FBTyxDQUFDLEVBQUUsQ0FBQyxDQUFDO0FBQy9FLENBQUM7QUFFRDs7R0FFRztBQUNILE1BQU0sVUFBVSxXQUFXLENBQUMsT0FBZSxFQUFFLFVBQWtCO0lBQzdELE9BQU8sT0FBTyxDQUFDLG9CQUFvQixDQUFDLFdBQVcsT0FBTyxJQUFJLFVBQVUsRUFBRSxDQUFDLENBQUM7QUFDMUUsQ0FBQztBQUVEOzs7R0FHRztBQUNILE1BQU0sVUFBVSxXQUFXLENBQ3pCLE9BQWlHLEVBQ2pHLE9BQWU7SUFFZixJQUFJLFlBQVksR0FBRyxPQUFPLENBQUM7SUFDM0IsS0FBSyxJQUFJLEtBQUssR0FBRyxDQUFDLEVBQUUsS0FBSyxHQUFHLE9BQU8sQ0FBQyxNQUFNLEVBQUUsS0FBSyxFQUFFLEVBQUUsQ0FBQztRQUNwRCxNQUFNLEtBQUssR0FBRyxPQUFPLENBQUMsS0FBSyxDQUFDLENBQUM7UUFDN0IsSUFBSSxLQUFLLENBQUMsUUFBUSxLQUFLLFlBQVksRUFBRSxDQUFDO1lBQ3BDLE9BQU8sRUFBRSxLQUFLLEVBQUUsTUFBTSxFQUFFLGlDQUFpQyxLQUFLLENBQUMsY0FBYyxFQUFFLEVBQUUsQ0FBQztRQUNwRixDQUFDO1FBQ0QsTUFBTSxVQUFVLEdBQUcsU0FBUyxDQUFDLEtBQUssQ0FBQyxRQUFRLEVBQUUsS0FBSyxDQUFDLE9BQU8sQ0FBQyxDQUFDO1FBQzVELElBQUksVUFBVSxLQUFLLEtBQUssQ0FBQyxTQUFTLEVBQUUsQ0FBQztZQUNuQyxPQUFPLEVBQUUsS0FBSyxFQUFFLE1BQU0sRUFBRSxrQ0FBa0MsS0FBSyxDQUFDLGNBQWMsRUFBRSxFQUFFLENBQUM7UUFDckYsQ0FBQztRQUNELFlBQVksR0FBRyxLQUFLLENBQUMsU0FBUyxDQUFDO0lBQ2pDLENBQUM7SUFDRCxPQUFPLElBQUksQ0FBQztBQUNkLENBQUMifQ==

package/dist_ts/core/core.plugins.d.ts

@@ -0,0 +1,3 @@
+import * as calculation from '@fin.cx/calculation';
+import { sha256FromStringSync } from '@push.rocks/smarthash';
+export { calculation, sha256FromStringSync };

package/dist_ts/core/core.plugins.js

@@ -0,0 +1,9 @@
+// The stateless core imports ONLY pure-computation dependencies.
+// No smartdata, no filesystem, no network, no crypto certs — this module must
+// stay usable without MongoDB or any runtime environment beyond JS itself.
+// smarthash is permitted as the sole exception for SHA-256 string hashing
+// (pure computation, needed for the GoBD hash chain).
+import * as calculation from '@fin.cx/calculation';
+import { sha256FromStringSync } from '@push.rocks/smarthash';
+export { calculation, sha256FromStringSync };
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiY29yZS5wbHVnaW5zLmpzIiwic291cmNlUm9vdCI6IiIsInNvdXJjZXMiOlsiLi4vLi4vdHMvY29yZS9jb3JlLnBsdWdpbnMudHMiXSwibmFtZXMiOltdLCJtYXBwaW5ncyI6IkFBQUEsaUVBQWlFO0FBQ2pFLDhFQUE4RTtBQUM5RSwyRUFBMkU7QUFDM0UsMEVBQTBFO0FBQzFFLHNEQUFzRDtBQUN0RCxPQUFPLEtBQUssV0FBVyxNQUFNLHFCQUFxQixDQUFDO0FBQ25ELE9BQU8sRUFBRSxvQkFBb0IsRUFBRSxNQUFNLHVCQUF1QixDQUFDO0FBRTdELE9BQU8sRUFBRSxXQUFXLEVBQUUsb0JBQW9CLEVBQUUsQ0FBQyJ9

package/dist_ts/core/core.recipes.d.ts

@@ -0,0 +1,118 @@
+import type { IJournalDraft, IJournalLineDraft, TCents, TTaxScenario } from './core.types.js';
+import type { IAccountPolicy } from './core.accountpolicy.js';
+export interface IVendorInvoiceInput {
+    date: Date;
+    /** creditor personal account (70000-99999) */
+    vendorAccount: string;
+    expenseAccount?: string;
+    /** invoice total that becomes payable (for §13b / igE this equals net) */
+    grossCents: TCents;
+    vatRatePercent?: number;
+    scenario?: TTaxScenario;
+    invoiceNumber?: string;
+    description: string;
+    costCenter1?: string;
+    docLink?: string;
+}
+export interface ICustomerInvoiceInput {
+    date: Date;
+    /** debtor personal account (10000-69999) */
+    customerAccount: string;
+    revenueAccount?: string;
+    grossCents: TCents;
+    vatRatePercent?: number;
+    scenario?: TTaxScenario;
+    invoiceNumber?: string;
+    description: string;
+    costCenter1?: string;
+    docLink?: string;
+}
+export interface IBankPaymentInput {
+    date: Date;
+    direction: 'outgoing' | 'incoming';
+    bankAccount?: string;
+    /** personal debtor/creditor account being settled */
+    counterpartyAccount: string;
+    /** open gross amount being settled */
+    expectedCents: TCents;
+    /** amount that actually moved on the bank account */
+    paidCents: TCents;
+    /** book the difference as Skonto with VAT correction at this rate */
+    skonto?: {
+        ratePercent: number;
+    };
+    /** write off differences up to this size to rounding-diff accounts (default 0) */
+    diffToleranceCents?: TCents;
+    description: string;
+    reference?: string;
+}
+export interface IInternalTransferInput {
+    date: Date;
+    fromBankAccount: string;
+    toBankAccount: string;
+    amountCents: TCents;
+    description: string;
+    reference?: string;
+}
+export interface ISuspenseInput {
+    date: Date;
+    direction: 'incoming' | 'outgoing';
+    amountCents: TCents;
+    bankAccount?: string;
+    description: string;
+    reference?: string;
+}
+export interface ISuspenseResolutionInput {
+    date: Date;
+    direction: 'incoming' | 'outgoing';
+    amountCents: TCents;
+    /** the account the suspense amount really belongs to */
+    targetAccount: string;
+    description: string;
+    reference?: string;
+}
+export interface IFxDifferenceInput {
+    kind: 'payable' | 'receivable';
+    /** EUR value at booking date */
+    bookedCents: TCents;
+    /** EUR value actually settled */
+    settledCents: TCents;
+    counterAccount: string;
+    buchungstext: string;
+    belegfeld1?: string;
+}
+/**
+ * Eingangsrechnung (vendor invoice).
+ * domestic: expense net + Vorsteuer + creditor gross.
+ * §13b / igE: expense net + paired input/output VAT + creditor net.
+ * tax-free/import: expense gross + creditor gross.
+ */
+export declare function bookVendorInvoice(input: IVendorInvoiceInput, policy: IAccountPolicy): IJournalDraft;
+/**
+ * Ausgangsrechnung (customer invoice).
+ */
+export declare function bookCustomerInvoice(input: ICustomerInvoiceInput, policy: IAccountPolicy): IJournalDraft;
+/**
+ * Bank payment clearing a debtor/creditor open amount, with Skonto
+ * (incl. VAT correction) or small-difference write-off.
+ */
+export declare function bookBankPayment(input: IBankPaymentInput, policy: IAccountPolicy): IJournalDraft;
+/**
+ * Bank-to-bank transfer via Geldtransit — two drafts, one per bank statement,
+ * so each side reconciles independently.
+ */
+export declare function bookInternalTransfer(input: IInternalTransferInput, policy: IAccountPolicy): [IJournalDraft, IJournalDraft];
+/**
+ * Park an unclear bank movement on the clearing account.
+ */
+export declare function bookToSuspense(input: ISuspenseInput, policy: IAccountPolicy): IJournalDraft;
+/**
+ * Move a parked suspense amount to its real account once clarified.
+ */
+export declare function resolveSuspense(input: ISuspenseResolutionInput, policy: IAccountPolicy): IJournalDraft;
+/**
+ * Realized FX difference lines for a settlement whose EUR value moved between
+ * booking and payment. Returns lines to embed into the settlement draft
+ * (empty array when there is no difference).
+ */
+export declare function fxDifferenceLines(input: IFxDifferenceInput, policy: IAccountPolicy): IJournalLineDraft[];