@fin.cx/skr 2.0.0 → 3.0.0

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@fin.cx/skr",
-  "version": "2.0.0",
+  "version": "3.0.0",
   "description": "SKR03 and SKR04 German accounting standards for double-entry bookkeeping",
   "main": "dist_ts/index.js",
   "typings": "dist_ts/index.d.ts",
@@ -19,9 +19,8 @@
   "author": "Fin.cx",
   "license": "MIT",
   "dependencies": {
-    "@e-invoice-eu/core": "^3.1.1",
     "@fin.cx/calculation": "^1.1.1",
-    "@fin.cx/einvoice": "6.0.0",
+    "@fin.cx/einvoice": "6.1.1",
     "@push.rocks/smartdata": "^7.2.1",
     "@push.rocks/smartfile": "^13.1.3",
     "@push.rocks/smartfs": "^1.5.1",
@@ -35,6 +34,7 @@
     "node-forge": "^1.4.0"
   },
   "devDependencies": {
+    "@fin.cx/chartdata": "^2.1.0",
     "@git.zone/tsbuild": "^4.4.2",
     "@git.zone/tsrun": "^2.0.5",
     "@git.zone/tstest": "^3.6.6",

package/readme.hints.md

@@ -14,6 +14,16 @@
   `readme.plan.md`; M0 = skr v2 core hardening. @fin.cx/calculation ships the cents
   module (TCents) that skr v2 money handling builds on.
 
+## Chart rebase (2026-07-09, v3)
+
+- The built-in SKR03/04 charts are now GENERATED from @fin.cx/chartdata >= 2.1.0
+  (`tsx tools/generate-chart-data.ts`) — the v1 hand-written charts were an
+  invented hybrid layout and are gone. Notable corrections: SKR03 revenue lives
+  in class 8 (8400/8300), expenses in class 4 (default 4900 — 4980 is
+  Mietleasing!), VSt/USt rate accounts fixed (1571/1771 = 7 %); SKR04 bank is
+  1800, Kasse 1600, controls 1200/3300, default expense 6300.
+- Account.isAutomaticAccount: SKR04 controls corrected to 1200/3300.
+
 ## M0 Phase 2 — stateless core (2026-07-09)
 
 - `ts/core/` is the pure booking core (exported as `core` from the package index):

package/readme.md

@@ -78,7 +78,7 @@ await api.initialize('SKR03');
 await api.postTransaction({
   date: new Date(),
   debitAccount: '1200',
-  creditAccount: '4000',
+  creditAccount: '8400',
   amount: 1000,
   description: 'Test sale',
   reference: 'INV-001',
@@ -96,16 +96,16 @@ await api.close();
 
 `initialize('SKR03')` loads the process-oriented chart.
 
-- Class 4: operating income
-- Class 5: material costs
-- Class 6: personnel costs
-- Class 7: other operating expenses
+- Class 3: Wareneingang
+- Class 4: betriebliche Aufwendungen
+- Class 8: Erlöse
+- Class 9: Vortrags- und Abschlusskonten
 
 `initialize('SKR04')` loads the financial-statement-oriented chart.
 
-- Class 2 and 3: expenses
-- Class 4 and 5: revenues
-- Class 8: reserved as `frei` for custom use
+- Class 4: betriebliche Erträge
+- Class 5 and 6: betriebliche Aufwendungen
+- Class 2: Eigenkapital, Class 3: Fremdkapital
 
 The test suite exercises both variants and includes full Jahresabschluss scenarios for each.
 

package/readme.plan.md

@@ -94,6 +94,22 @@ After **@fin.cx/calculation v1.1.0** (cents module — RELEASED 2026-07-09 ✓).
 
 ### M-A — `@fin.cx/chartdata` (new pkg; parallel to M0)
 
+**Status 2026-07-09: A1 seed COMPLETE locally** (repo at
+`/mnt/data/foss.global/fin.cx/chartdata`, committed, 12/12 tests): year-keyed
+SKR03/04 2026 datasets (~125 accounts each incl. all fiscally-relevant VAT/
+Skonto/igE/§13b/EUSt accounts missing from skr v1), Automatik functions +
+allowed BU keys, account→UStVA-Kennzahl mappings, scenario Kennzahlen table
+(89/93, 46/47, 84/85, 41, 43, 81, 86, 60, 66/61/67/62), coverage introspection,
+provenance per record, reproducible seed pipeline in tools/.
+**RELEASED as @fin.cx/chartdata v1.1.0** (2026-07-09, verdaccio + npmjs).
+**A1 cross-diff done (2026-07-09):** Odoo l10n_de oracle proves the skr-v1 seed
+charts are an invented hybrid (~50/125 SKR03 + ~66/130 SKR04 divergences);
+ALL fiscal A1 additions verified clean. Rate-label fixes released (v1.1.1:
+1570/1571/1770/1771). NEXT: A1 seed-base rebase (clean-room base set, remove
+invented blocks, align skr built-in charts + tests — coupled change), then A2
+(HGB mappings; Odoo tags as verification oracle), then A3. Details:
+chartdata/tools/a1-crossdiff-report.md.
+
 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,
@@ -104,6 +120,16 @@ oracle. Legal review before public MIT release.
 
 ### M-B — Subledgers + reconciliation
 
+**B1 status 2026-07-09: package layer RELEASED** — @fin.cx/camt v1.1.0
+(CAMT.052/053/054, exact cents, SEPA extraction, statement-internal balance
+check) and @fin.cx/bankrec v1.1.0 (canonical signed-cent transactions, camt +
+mt940 adapters, cross-statement continuity control, confidence-scored matching
+engine: direction filter, Skonto window, tie-forces-review, no double
+settlement). @fin.cx/mt940parser v1.1.1 published for the first time
+(modernized: smartconfig v2, direct npm publish, pnpm pinned). Remaining B1:
+regression run against real TVC bank statements (user to provide), then wire
+auto/review/unmatched decisions to skr recipes in the consuming app.
+
 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/:

package/ts/00_commitinfo_data.ts

@@ -3,6 +3,6 @@
  */
 export const commitinfo = {
   name: '@fin.cx/skr',
-  version: '2.0.0',
+  version: '3.0.0',
   description: 'SKR03 and SKR04 German accounting standards for double-entry bookkeeping'
 }

package/ts/core/core.accountpolicy.ts

@@ -80,7 +80,7 @@ export const SKR03_DEFAULT_POLICY: IAccountPolicy = {
     export: '8120',
     reverseCharge: '8337',
   },
-  expenseDefault: '4980',
+  expenseDefault: '4900',
   skonto: {
     receivedStandard: '3736',
     receivedReduced: '3731', // PROVISIONAL
@@ -119,7 +119,7 @@ export const SKR04_DEFAULT_POLICY: IAccountPolicy = {
     export: '4120',
     reverseCharge: '4337',
   },
-  expenseDefault: '6980',
+  expenseDefault: '6300',
   skonto: {
     receivedStandard: '5736',
     receivedReduced: '5731', // PROVISIONAL

package/ts/skr.classes.account.ts

@@ -202,14 +202,13 @@ export class Account extends SmartDataDbDoc {
    * Automatic accounts like 1400/1600 cannot be posted to directly
    */
   public static isAutomaticAccount(accountNumber: string, skrType: TSKRType): boolean {
+    // Sammelkonten (control accounts) must be addressed via personal accounts
     // SKR03: 1400 (Forderungen), 1600 (Verbindlichkeiten)
-    // SKR04: 1400 (Forderungen), 1600 (Verbindlichkeiten)
-    // Note: In SKR04, 3300 is "Fahrzeugkosten" (vehicle costs), NOT an automatic account
+    // SKR04: 1200 (Forderungen), 3300 (Verbindlichkeiten)
     if (skrType === 'SKR03') {
       return accountNumber === '1400' || accountNumber === '1600';
-    } else {
-      return accountNumber === '1400' || accountNumber === '1600';
     }
+    return accountNumber === '1200' || accountNumber === '3300';
   }
 
   /**