@fin.cx/skr 3.0.0 → 3.2.0

package/dist_ts/skr.opos.js

@@ -0,0 +1,182 @@
+/**
+ * OPOS (Offene-Posten-Buchhaltung): open-item accounting over the v2 ledger.
+ *
+ * Open items are DERIVED from the hashed journal — no separate bookkeeping
+ * state that could drift. A line on a personal account (debtors 10000-69999,
+ * creditors 70000-99999) belongs to the open item keyed by
+ * (account, belegfeld1); the item is open while its signed sum is non-zero.
+ * Settling an item is ordinary posting (core.bookBankPayment + JournalPoster),
+ * so Festschreibung and the audit chain apply unchanged.
+ *
+ * Only dunning metadata lives outside the ledger (OposMeta collection) —
+ * process state, not bookkeeping.
+ */
+import * as core from './core/index.js';
+import { getDbSync } from './skr.database.js';
+import { JOURNAL_ENTRY_COLLECTION } from './skr.period.js';
+export const OPOS_META_COLLECTION = 'OposMeta';
+function kindOf(accountNumber, policy) {
+    if (core.isDebtorAccount(policy, accountNumber))
+        return 'debtor';
+    if (core.isCreditorAccount(policy, accountNumber))
+        return 'creditor';
+    return null;
+}
+async function loadPersonalLines(skrType, policy, accountNumber, asOf) {
+    const match = {
+        skrType,
+        schemaVersion: 2,
+        status: { $in: ['posted', 'finalized'] },
+    };
+    if (asOf)
+        match.date = { $lte: asOf };
+    if (accountNumber)
+        match['lines.accountNumber'] = accountNumber;
+    const docs = await getDbSync()
+        .mongoDb.collection(JOURNAL_ENTRY_COLLECTION)
+        .find(match)
+        .sort({ date: 1, sequenceNumber: 1 })
+        .toArray();
+    const rows = [];
+    for (const doc of docs) {
+        for (const line of (doc.lines ?? [])) {
+            const account = line.accountNumber;
+            if (!kindOf(account, policy))
+                continue;
+            if (accountNumber && account !== accountNumber)
+                continue;
+            rows.push({
+                entryId: doc.id,
+                accountNumber: account,
+                belegfeld1: line.belegfeld1 || doc.reference || '',
+                side: line.side,
+                amountCents: line.amountCents ?? 0,
+                date: doc.date,
+            });
+        }
+    }
+    return rows;
+}
+/**
+ * Derive open items. Debtors: claims are debits, settlements credits;
+ * creditors inverse. Items with openCents === 0 are settled and omitted
+ * unless includeSettled is set.
+ */
+export async function listOpenItems(skrType, policy, options) {
+    const rows = await loadPersonalLines(skrType, policy, options?.accountNumber, options?.asOf);
+    const groups = new Map();
+    for (const row of rows) {
+        const kind = kindOf(row.accountNumber, policy);
+        if (options?.kind && kind !== options.kind)
+            continue;
+        const key = `${row.accountNumber}:${row.belegfeld1}`;
+        let item = groups.get(key);
+        if (!item) {
+            item = {
+                accountNumber: row.accountNumber,
+                kind,
+                reference: row.belegfeld1 ?? '',
+                invoiceCents: 0,
+                clearedCents: 0,
+                openCents: 0,
+                firstDate: row.date.toISOString().slice(0, 10),
+                lastDate: row.date.toISOString().slice(0, 10),
+                entryIds: [],
+                dunningLevel: 0,
+            };
+            groups.set(key, item);
+        }
+        const isClaim = (kind === 'debtor') === (row.side === 'debit');
+        if (isClaim)
+            item.invoiceCents += row.amountCents;
+        else
+            item.clearedCents += row.amountCents;
+        item.lastDate = row.date.toISOString().slice(0, 10);
+        if (!item.entryIds.includes(row.entryId))
+            item.entryIds.push(row.entryId);
+    }
+    const meta = await getDbSync().mongoDb.collection(OPOS_META_COLLECTION).find({ skrType }).toArray();
+    const metaByKey = new Map(meta.map((m) => [`${m.accountNumber}:${m.reference}`, m]));
+    const items = [];
+    for (const item of groups.values()) {
+        item.openCents = item.invoiceCents - item.clearedCents;
+        const extra = metaByKey.get(`${item.accountNumber}:${item.reference}`);
+        if (extra) {
+            item.dunningLevel = extra.dunningLevel ?? 0;
+            item.dueDate = extra.dueDate;
+        }
+        if (item.openCents !== 0 || options?.includeSettled)
+            items.push(item);
+    }
+    return items.sort((a, b) => a.accountNumber.localeCompare(b.accountNumber) || a.firstDate.localeCompare(b.firstDate));
+}
+/**
+ * Aging list relative to asOf, bucketed by days since dueDate (falling back
+ * to the item's first posting date).
+ */
+export async function getAging(skrType, policy, kind, asOf, bucketDays = [30, 60, 90]) {
+    const items = await listOpenItems(skrType, policy, { kind, asOf });
+    const buckets = [
+        ...bucketDays.map((days, index) => ({
+            label: index === 0 ? `0-${days}` : `${bucketDays[index - 1] + 1}-${days}`,
+            maxAgeDays: days,
+            items: [],
+            totalCents: 0,
+        })),
+        { label: `> ${bucketDays[bucketDays.length - 1]}`, maxAgeDays: null, items: [], totalCents: 0 },
+    ];
+    for (const item of items) {
+        const anchor = item.dueDate ?? item.firstDate;
+        const ageDays = Math.max(0, Math.floor((asOf.getTime() - new Date(anchor).getTime()) / 86_400_000));
+        const bucket = buckets.find((candidate) => candidate.maxAgeDays !== null && ageDays <= candidate.maxAgeDays) ??
+            buckets[buckets.length - 1];
+        bucket.items.push(item);
+        bucket.totalCents += item.openCents;
+    }
+    return buckets;
+}
+/**
+ * Subledger control totals: the aggregated personal-account balances that a
+ * balance sheet reports as Forderungen (B.II.1) / Verbindlichkeiten (C.4)
+ * aus Lieferungen und Leistungen. Control accounts themselves are blocked for
+ * posting, so these aggregates ARE the control balances.
+ */
+export async function getControlTotals(skrType, policy, asOf) {
+    const rows = await loadPersonalLines(skrType, policy, undefined, asOf);
+    let debtorsCents = 0;
+    let creditorsCents = 0;
+    const debtorAccounts = new Set();
+    const creditorAccounts = new Set();
+    for (const row of rows) {
+        const signed = row.side === 'debit' ? row.amountCents : -row.amountCents;
+        if (kindOf(row.accountNumber, policy) === 'debtor') {
+            debtorsCents += signed;
+            debtorAccounts.add(row.accountNumber);
+        }
+        else {
+            creditorsCents -= signed; // creditors carry credit balances positive
+            creditorAccounts.add(row.accountNumber);
+        }
+    }
+    return {
+        debtorsCents,
+        creditorsCents,
+        debtorAccounts: debtorAccounts.size,
+        creditorAccounts: creditorAccounts.size,
+    };
+}
+/**
+ * Dunning metadata (process state, not bookkeeping — letters are out of
+ * scope; the level/due-date state machine is in).
+ */
+export async function setOposMeta(params) {
+    const update = { updatedAt: new Date() };
+    if (params.dunningLevel !== undefined)
+        update.dunningLevel = params.dunningLevel;
+    if (params.dueDate !== undefined)
+        update.dueDate = params.dueDate;
+    await getDbSync()
+        .mongoDb.collection(OPOS_META_COLLECTION)
+        .updateOne({ skrType: params.skrType, accountNumber: params.accountNumber, reference: params.reference }, { $set: update }, { upsert: true });
+}
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package/dist_ts/skr.ustva.d.ts

@@ -0,0 +1,31 @@
+import type { IAccountPolicy } from './core/index.js';
+import type { TSKRType } from './skr.types.js';
+export interface IUstvaMovement {
+    accountNumber: string;
+    /** debitCents - creditCents over the period */
+    signedCents: number;
+}
+export interface IUstvaScenarioBases {
+    /** igE 19 % net bases (Kz 89) */
+    intraEuAcquisitionStandardCents: number;
+    /** igE 7 % net bases (Kz 93) */
+    intraEuAcquisitionReducedCents: number;
+    /**
+     * §13b bases (Kz 46). The scenario tag does not distinguish EU services
+     * from other §13b cases — everything lands here; reclassify to Kz 84
+     * manually if a non-EU-services §13b case ever occurs.
+     */
+    reverseChargeServicesEuCents: number;
+}
+export interface IUstvaPeriodData {
+    movements: IUstvaMovement[];
+    scenarioBases: IUstvaScenarioBases;
+    /** tagged igE/§13b entries examined */
+    taggedEntryCount: number;
+    /** extraction anomalies — review before filing */
+    warnings: string[];
+}
+export declare function getUstvaPeriodData(skrType: TSKRType, policy: IAccountPolicy, options: {
+    dateFrom: Date;
+    dateTo: Date;
+}): Promise<IUstvaPeriodData>;

package/dist_ts/skr.ustva.js

@@ -0,0 +1,99 @@
+/**
+ * UStVA period extraction: one period's account movements plus the EXACT
+ * scenario Bemessungsgrundlagen (igE / §13b) taken from taxScenario-tagged
+ * journal entries. The result feeds @fin.cx/tax `computeUstva()` directly —
+ * movements as `IAccountMovementInput[]`, scenarioBases as
+ * `IScenarioBaseInput`.
+ *
+ * Base extraction per tagged entry: sum of (debit - credit) over lines that
+ * sit neither on a policy VAT account nor on a personal account (>= 10000).
+ * For the recipe shapes that is exactly the net expense line; Stornos flip
+ * sides and cancel. Every extracted base is cross-checked against the
+ * entry's own input-VAT line — disagreement lands in `warnings`.
+ */
+import { vatFromNetCents } from '@fin.cx/calculation';
+import { getDbSync } from './skr.database.js';
+import { JOURNAL_ENTRY_COLLECTION } from './skr.period.js';
+import { aggregateTrialBalance } from './skr.balances.js';
+function isPersonalAccount(accountNumber) {
+    const numeric = Number.parseInt(accountNumber, 10);
+    return numeric >= 10000 && numeric <= 99999;
+}
+export async function getUstvaPeriodData(skrType, policy, options) {
+    const trialBalance = await aggregateTrialBalance(skrType, options);
+    const movements = trialBalance.accounts
+        .filter((account) => account.balanceCents !== 0)
+        .map((account) => ({
+        accountNumber: account.accountNumber,
+        signedCents: account.balanceCents,
+    }));
+    const vatAccounts = new Set(Object.values(policy.vat));
+    const warnings = [];
+    const scenarioBases = {
+        intraEuAcquisitionStandardCents: 0,
+        intraEuAcquisitionReducedCents: 0,
+        reverseChargeServicesEuCents: 0,
+    };
+    const collection = getDbSync().mongoDb.collection(JOURNAL_ENTRY_COLLECTION);
+    const tagged = (await collection
+        .find({
+        schemaVersion: 2,
+        skrType,
+        status: { $in: ['posted', 'finalized'] },
+        taxScenario: { $in: ['intra_eu_acquisition', 'reverse_charge_13b'] },
+        date: { $gte: options.dateFrom, $lte: options.dateTo },
+    }, { projection: { sequenceNumber: 1, journalNumber: 1, taxScenario: 1, lines: 1 } })
+        .toArray());
+    for (const entry of tagged) {
+        const label = entry.journalNumber ?? `seq ${entry.sequenceNumber}`;
+        const inputVatAccount = entry.taxScenario === 'intra_eu_acquisition'
+            ? policy.vat.intraEuAcqInput
+            : policy.vat.reverseChargeInput;
+        let baseCents = 0;
+        let inputVatCents = 0;
+        for (const line of entry.lines) {
+            const amount = line.amountCents ?? 0;
+            const signed = line.side === 'debit' ? amount : -amount;
+            if (line.accountNumber === inputVatAccount) {
+                inputVatCents += signed;
+                continue;
+            }
+            if (vatAccounts.has(line.accountNumber))
+                continue;
+            if (isPersonalAccount(line.accountNumber))
+                continue;
+            baseCents += signed;
+        }
+        if (baseCents === 0 && inputVatCents !== 0) {
+            warnings.push(`entry ${label}: no base extractable (counterparty not a personal account?) — VAT line is ${inputVatCents} cents`);
+            continue;
+        }
+        if (baseCents === 0)
+            continue;
+        // rate detection from the entry's own VAT line (19 % vs 7 %)
+        const absBase = Math.abs(baseCents);
+        const absVat = Math.abs(inputVatCents);
+        const reduced = Math.abs(absVat * 100 - 7 * absBase) < Math.abs(absVat * 100 - 19 * absBase);
+        const rate = reduced ? 7 : 19;
+        const expectedVat = vatFromNetCents(baseCents, rate);
+        if (Math.abs(inputVatCents - expectedVat) > 2) {
+            warnings.push(`entry ${label}: base ${baseCents} cents at ${rate} % expects VAT ${expectedVat}, ledger line says ${inputVatCents}`);
+        }
+        if (entry.taxScenario === 'intra_eu_acquisition') {
+            if (reduced)
+                scenarioBases.intraEuAcquisitionReducedCents += baseCents;
+            else
+                scenarioBases.intraEuAcquisitionStandardCents += baseCents;
+        }
+        else {
+            scenarioBases.reverseChargeServicesEuCents += baseCents;
+        }
+    }
+    return {
+        movements,
+        scenarioBases,
+        taggedEntryCount: tagged.length,
+        warnings,
+    };
+}
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoic2tyLnVzdHZhLmpzIiwic291cmNlUm9vdCI6IiIsInNvdXJjZXMiOlsiLi4vdHMvc2tyLnVzdHZhLnRzIl0sIm5hbWVzIjpbXSwibWFwcGluZ3MiOiJBQUFBOzs7Ozs7Ozs7Ozs7R0FZRztBQUNILE9BQU8sRUFBRSxlQUFlLEVBQUUsTUFBTSxxQkFBcUIsQ0FBQztBQUN0RCxPQUFPLEVBQUUsU0FBUyxFQUFFLE1BQU0sbUJBQW1CLENBQUM7QUFDOUMsT0FBTyxFQUFFLHdCQUF3QixFQUFFLE1BQU0saUJBQWlCLENBQUM7QUFDM0QsT0FBTyxFQUFFLHFCQUFxQixFQUFFLE1BQU0sbUJBQW1CLENBQUM7QUF1QzFELFNBQVMsaUJBQWlCLENBQUMsYUFBcUI7SUFDOUMsTUFBTSxPQUFPLEdBQUcsTUFBTSxDQUFDLFFBQVEsQ0FBQyxhQUFhLEVBQUUsRUFBRSxDQUFDLENBQUM7SUFDbkQsT0FBTyxPQUFPLElBQUksS0FBSyxJQUFJLE9BQU8sSUFBSSxLQUFLLENBQUM7QUFDOUMsQ0FBQztBQUVELE1BQU0sQ0FBQyxLQUFLLFVBQVUsa0JBQWtCLENBQ3RDLE9BQWlCLEVBQ2pCLE1BQXNCLEVBQ3RCLE9BQXlDO0lBRXpDLE1BQU0sWUFBWSxHQUFHLE1BQU0scUJBQXFCLENBQUMsT0FBTyxFQUFFLE9BQU8sQ0FBQyxDQUFDO0lBQ25FLE1BQU0sU0FBUyxHQUFxQixZQUFZLENBQUMsUUFBUTtTQUN0RCxNQUFNLENBQUMsQ0FBQyxPQUFPLEVBQUUsRUFBRSxDQUFDLE9BQU8sQ0FBQyxZQUFZLEtBQUssQ0FBQyxDQUFDO1NBQy9DLEdBQUcsQ0FBQyxDQUFDLE9BQU8sRUFBRSxFQUFFLENBQUMsQ0FBQztRQUNqQixhQUFhLEVBQUUsT0FBTyxDQUFDLGFBQWE7UUFDcEMsV0FBVyxFQUFFLE9BQU8sQ0FBQyxZQUFZO0tBQ2xDLENBQUMsQ0FBQyxDQUFDO0lBRU4sTUFBTSxXQUFXLEdBQUcsSUFBSSxHQUFHLENBQUMsTUFBTSxDQUFDLE1BQU0sQ0FBQyxNQUFNLENBQUMsR0FBRyxDQUFDLENBQUMsQ0FBQztJQUN2RCxNQUFNLFFBQVEsR0FBYSxFQUFFLENBQUM7SUFDOUIsTUFBTSxhQUFhLEdBQXdCO1FBQ3pDLCtCQUErQixFQUFFLENBQUM7UUFDbEMsOEJBQThCLEVBQUUsQ0FBQztRQUNqQyw0QkFBNEIsRUFBRSxDQUFDO0tBQ2hDLENBQUM7SUFFRixNQUFNLFVBQVUsR0FBRyxTQUFTLEVBQUUsQ0FBQyxPQUFPLENBQUMsVUFBVSxDQUFDLHdCQUF3QixDQUFDLENBQUM7SUFDNUUsTUFBTSxNQUFNLEdBQUcsQ0FBQyxNQUFNLFVBQVU7U0FDN0IsSUFBSSxDQUNIO1FBQ0UsYUFBYSxFQUFFLENBQUM7UUFDaEIsT0FBTztRQUNQLE1BQU0sRUFBRSxFQUFFLEdBQUcsRUFBRSxDQUFDLFFBQVEsRUFBRSxXQUFXLENBQUMsRUFBRTtRQUN4QyxXQUFXLEVBQUUsRUFBRSxHQUFHLEVBQUUsQ0FBQyxzQkFBc0IsRUFBRSxvQkFBb0IsQ0FBQyxFQUFFO1FBQ3BFLElBQUksRUFBRSxFQUFFLElBQUksRUFBRSxPQUFPLENBQUMsUUFBUSxFQUFFLElBQUksRUFBRSxPQUFPLENBQUMsTUFBTSxFQUFFO0tBQ3ZELEVBQ0QsRUFBRSxVQUFVLEVBQUUsRUFBRSxjQUFjLEVBQUUsQ0FBQyxFQUFFLGFBQWEsRUFBRSxDQUFDLEVBQUUsV0FBVyxFQUFFLENBQUMsRUFBRSxLQUFLLEVBQUUsQ0FBQyxFQUFFLEVBQUUsQ0FDbEY7U0FDQSxPQUFPLEVBQUUsQ0FBMkIsQ0FBQztJQUV4QyxLQUFLLE1BQU0sS0FBSyxJQUFJLE1BQU0sRUFBRSxDQUFDO1FBQzNCLE1BQU0sS0FBSyxHQUFHLEtBQUssQ0FBQyxhQUFhLElBQUksT0FBTyxLQUFLLENBQUMsY0FBYyxFQUFFLENBQUM7UUFDbkUsTUFBTSxlQUFlLEdBQ25CLEtBQUssQ0FBQyxXQUFXLEtBQUssc0JBQXNCO1lBQzFDLENBQUMsQ0FBQyxNQUFNLENBQUMsR0FBRyxDQUFDLGVBQWU7WUFDNUIsQ0FBQyxDQUFDLE1BQU0sQ0FBQyxHQUFHLENBQUMsa0JBQWtCLENBQUM7UUFFcEMsSUFBSSxTQUFTLEdBQUcsQ0FBQyxDQUFDO1FBQ2xCLElBQUksYUFBYSxHQUFHLENBQUMsQ0FBQztRQUN0QixLQUFLLE1BQU0sSUFBSSxJQUFJLEtBQUssQ0FBQyxLQUFLLEVBQUUsQ0FBQztZQUMvQixNQUFNLE1BQU0sR0FBRyxJQUFJLENBQUMsV0FBVyxJQUFJLENBQUMsQ0FBQztZQUNyQyxNQUFNLE1BQU0sR0FBRyxJQUFJLENBQUMsSUFBSSxLQUFLLE9BQU8sQ0FBQyxDQUFDLENBQUMsTUFBTSxDQUFDLENBQUMsQ0FBQyxDQUFDLE1BQU0sQ0FBQztZQUN4RCxJQUFJLElBQUksQ0FBQyxhQUFhLEtBQUssZUFBZSxFQUFFLENBQUM7Z0JBQzNDLGFBQWEsSUFBSSxNQUFNLENBQUM7Z0JBQ3hCLFNBQVM7WUFDWCxDQUFDO1lBQ0QsSUFBSSxXQUFXLENBQUMsR0FBRyxDQUFDLElBQUksQ0FBQyxhQUFhLENBQUM7Z0JBQUUsU0FBUztZQUNsRCxJQUFJLGlCQUFpQixDQUFDLElBQUksQ0FBQyxhQUFhLENBQUM7Z0JBQUUsU0FBUztZQUNwRCxTQUFTLElBQUksTUFBTSxDQUFDO1FBQ3RCLENBQUM7UUFFRCxJQUFJLFNBQVMsS0FBSyxDQUFDLElBQUksYUFBYSxLQUFLLENBQUMsRUFBRSxDQUFDO1lBQzNDLFFBQVEsQ0FBQyxJQUFJLENBQ1gsU0FBUyxLQUFLLDhFQUE4RSxhQUFhLFFBQVEsQ0FDbEgsQ0FBQztZQUNGLFNBQVM7UUFDWCxDQUFDO1FBQ0QsSUFBSSxTQUFTLEtBQUssQ0FBQztZQUFFLFNBQVM7UUFFOUIsNkRBQTZEO1FBQzdELE1BQU0sT0FBTyxHQUFHLElBQUksQ0FBQyxHQUFHLENBQUMsU0FBUyxDQUFDLENBQUM7UUFDcEMsTUFBTSxNQUFNLEdBQUcsSUFBSSxDQUFDLEdBQUcsQ0FBQyxhQUFhLENBQUMsQ0FBQztRQUN2QyxNQUFNLE9BQU8sR0FBRyxJQUFJLENBQUMsR0FBRyxDQUFDLE1BQU0sR0FBRyxHQUFHLEdBQUcsQ0FBQyxHQUFHLE9BQU8sQ0FBQyxHQUFHLElBQUksQ0FBQyxHQUFHLENBQUMsTUFBTSxHQUFHLEdBQUcsR0FBRyxFQUFFLEdBQUcsT0FBTyxDQUFDLENBQUM7UUFDN0YsTUFBTSxJQUFJLEdBQUcsT0FBTyxDQUFDLENBQUMsQ0FBQyxDQUFDLENBQUMsQ0FBQyxDQUFDLEVBQUUsQ0FBQztRQUM5QixNQUFNLFdBQVcsR0FBRyxlQUFlLENBQUMsU0FBUyxFQUFFLElBQUksQ0FBQyxDQUFDO1FBQ3JELElBQUksSUFBSSxDQUFDLEdBQUcsQ0FBQyxhQUFhLEdBQUcsV0FBVyxDQUFDLEdBQUcsQ0FBQyxFQUFFLENBQUM7WUFDOUMsUUFBUSxDQUFDLElBQUksQ0FDWCxTQUFTLEtBQUssVUFBVSxTQUFTLGFBQWEsSUFBSSxrQkFBa0IsV0FBVyxzQkFBc0IsYUFBYSxFQUFFLENBQ3JILENBQUM7UUFDSixDQUFDO1FBRUQsSUFBSSxLQUFLLENBQUMsV0FBVyxLQUFLLHNCQUFzQixFQUFFLENBQUM7WUFDakQsSUFBSSxPQUFPO2dCQUFFLGFBQWEsQ0FBQyw4QkFBOEIsSUFBSSxTQUFTLENBQUM7O2dCQUNsRSxhQUFhLENBQUMsK0JBQStCLElBQUksU0FBUyxDQUFDO1FBQ2xFLENBQUM7YUFBTSxDQUFDO1lBQ04sYUFBYSxDQUFDLDRCQUE0QixJQUFJLFNBQVMsQ0FBQztRQUMxRCxDQUFDO0lBQ0gsQ0FBQztJQUVELE9BQU87UUFDTCxTQUFTO1FBQ1QsYUFBYTtRQUNiLGdCQUFnQixFQUFFLE1BQU0sQ0FBQyxNQUFNO1FBQy9CLFFBQVE7S0FDVCxDQUFDO0FBQ0osQ0FBQyJ9

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@fin.cx/skr",
-  "version": "3.0.0",
+  "version": "3.2.0",
   "description": "SKR03 and SKR04 German accounting standards for double-entry bookkeeping",
   "main": "dist_ts/index.js",
   "typings": "dist_ts/index.d.ts",
@@ -35,6 +35,7 @@
   },
   "devDependencies": {
     "@fin.cx/chartdata": "^2.1.0",
+    "@fin.cx/tax": "^1.1.0",
     "@git.zone/tsbuild": "^4.4.2",
     "@git.zone/tsrun": "^2.0.5",
     "@git.zone/tstest": "^3.6.6",

package/readme.plan.md

@@ -102,6 +102,19 @@ 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 REBASE COMPLETE (2026-07-09):** chartdata v2.1.0 = curated oracle-verified
+datasets (91 SKR03 / 78 SKR04 accounts, verification-only oracle, no foreign
+strings); skr v3.0.0 aligned: charts GENERATED from chartdata
+(tools/generate-chart-data.ts), policies corrected (expense default 4900/6300,
+SKR04 controls 1200/3300, bank 1800/Kasse 1600), all 98 tests remapped to real
+DATEV numbers and green. A2 HGB §266/§275 mappings DONE
+(chartdata v2.2.0: every non-statistical account carries hgb266Position or
+hgb275Position, validated against the statute Gliederung trees in
+chartdata.hgb.ts and verified against the oracle's position tags — 11
+documented modeling exceptions where German textbook treatment differs, e.g.
+USt liabilities in Passiva C.8). NEXT: A3 E-Bilanz taxonomy; D1 can now build
+the §266/§275 Gliederung from chartdata.
+
 **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:
@@ -132,9 +145,30 @@ 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/:
+matching, auto-post above threshold, review queue below).
+
+**B2 status 2026-07-09: RELEASED in skr v3.1.0** — open items DERIVED from the
+hashed v2 ledger (no drifting side-state): grouped by (personal account,
+belegfeld1), partial settlements book only the paid amount, full settlements
+with Skonto+VSt correction via the core recipe (ordinary audited postings),
+aging buckets, dunning metadata (OposMeta, process state only), control totals
+= aggregated personal ranges (feed HGB B.II.1/C.4 in D1). Dunning LETTERS out
+of scope as planned. A2 also DONE (chartdata v2.2.0 HGB mappings).
+
+B2 original scope: 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
+invariant: subledger == control account).
+
+**B3 status 2026-07-09: RELEASED as @fin.cx/assets v1.1.0** — pure-function
+Anlagenbuchhaltung: exact-cent AfA schedules (linear + degressive with switch,
+pro rata temporis), GWG immediate/Sammelposten, year-keyed policy data (GWG
+thresholds, degressive windows incl. Investitionsbooster 2025, BMF useful-life
+suggestions), disposals with Buchgewinn/-verlust, §284(3) Anlagespiegel (gross
+method, tie-outs tested), ledger-agnostic posting proposals for skr recipes.
+12/12 tests. Remaining M-B: A3 taxonomy, then D1 consumes Anlagespiegel +
+getControlTotals + chartdata HGB mappings.
+
+B3 original scope: `@fin.cx/assets` (AfA schedules from BMF
 tables, GWG/degressive as year-keyed policy, Anlagespiegel → D1). B1 before live UStVA;
 B2/B3 may trail.
 
@@ -146,8 +180,32 @@ version-compat matrix + checksum gate). Kennzahl computation in `@fin.cx/tax` (V
 ships early). C1 bridge → C2 UStVA 3-month parallel-run (3 consecutive zero/explained-diff
 months required) → C2' live + E1 → C3 DFV/ZM/UStJE.
 
+**UStVA Kennzahl module RELEASED 2026-07-09 as @fin.cx/tax v1.1.0** —
+`computeUstva()`: pure aggregation of period account movements into UStVA
+Kennzahlen via chartdata mappings (81/86/41/43/48/60 bases, 66/61/67/62 taxes),
+form rounding done right (Bemessungsgrundlagen truncated to full euros on the
+period sum per Kennzahl; taxes cent-exact; output tax = form computation from
+truncated bases), igE/§13b bases from exact `scenarioBases` (skr taxScenario
+tags) with `(derived)` fallback from output-tax movements, Kz 47/85 split
+preserving the ledger total, Kz 83 Zahllast + Kz 39 Sondervorauszahlung,
+ledger-vs-form reconciliation with tolerance (default 5 EUR) and loud `issues`
+(unmapped revenue, unknown revenue-class accounts, undifferentiated output
+VAT). Soll/Ist is the CALLER's period selection; `taxationMethod` recorded on
+the result — open question #3 still needs answering before first filing.
+12/12 tests. Remaining C2: skr-side glue (movements + scenario base extraction
+per period), then parallel-run diffing once ELSTER access exists.
+
 ### M-D — Year-end (`@fin.cx/jahresabschluss` + `@fin.cx/tax`, Q1–Q2 2027)
 
+**D1 CORE RELEASED 2026-07-09 as @fin.cx/jahresabschluss v1.1.0** (built early
+— all inputs existed): §266 Bilanz + §275 GKV GuV from chartdata mappings and
+exact-cent balances (loud failure on unmapped balances; Jahresergebnis derived
+twice and tied out on Passiva A.V; personal accounts auto-roll to B.II.1/C.4),
+§267/§267a size classes as year-keyed data (post-2024 thresholds + two-year
+rule), condensed statements for klein/kleinst. 10/10 tests. Remaining D1:
+Anhang skeleton, Anlagespiegel integration glue, real-data validation
+("re-file the past" needs prior-year books).
+
 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

package/ts/00_commitinfo_data.ts

@@ -3,6 +3,6 @@
  */
 export const commitinfo = {
   name: '@fin.cx/skr',
-  version: '3.0.0',
+  version: '3.2.0',
   description: 'SKR03 and SKR04 German accounting standards for double-entry bookkeeping'
 }

package/ts/index.ts

@@ -19,6 +19,19 @@ export type {
   ITrialBalanceCents,
   IBalanceQueryOptions,
 } from './skr.balances.js';
+export {
+  listOpenItems,
+  getAging,
+  getControlTotals,
+  setOposMeta,
+} from './skr.opos.js';
+export type { IOpenItem, IAgingBucket, IControlTotals, TOposKind } from './skr.opos.js';
+export { getUstvaPeriodData } from './skr.ustva.js';
+export type {
+  IUstvaPeriodData,
+  IUstvaMovement,
+  IUstvaScenarioBases,
+} from './skr.ustva.js';
 export { verifyHashChain } from './skr.verify.js';
 export type { IChainVerificationResult } from './skr.verify.js';
 export { migrateToV2 } from './skr.migrate.js';

package/ts/skr.api.ts

@@ -1026,6 +1026,102 @@ export class SkrApi {
     return migrateToV2();
   }
 
+  // ========== OPOS (open items) ==========
+
+  public async listOpenItems(options?: {
+    kind?: import('./skr.opos.js').TOposKind;
+    accountNumber?: string;
+    asOf?: Date;
+    includeSettled?: boolean;
+  }): Promise<import('./skr.opos.js').IOpenItem[]> {
+    this.ensureInitialized();
+    const { listOpenItems } = await import('./skr.opos.js');
+    return listOpenItems(this.currentSKRType!, this.getDefaultPolicy(), options);
+  }
+
+  public async getOposAging(
+    kind: import('./skr.opos.js').TOposKind,
+    asOf: Date,
+    bucketDays?: number[],
+  ): Promise<import('./skr.opos.js').IAgingBucket[]> {
+    this.ensureInitialized();
+    const { getAging } = await import('./skr.opos.js');
+    return getAging(this.currentSKRType!, this.getDefaultPolicy(), kind, asOf, bucketDays);
+  }
+
+  public async getControlTotals(asOf?: Date): Promise<import('./skr.opos.js').IControlTotals> {
+    this.ensureInitialized();
+    const { getControlTotals } = await import('./skr.opos.js');
+    return getControlTotals(this.currentSKRType!, this.getDefaultPolicy(), asOf);
+  }
+
+  // ========== UStVA extraction ==========
+
+  /**
+   * One period's movements + exact igE/§13b scenario bases, shaped for
+   * @fin.cx/tax `computeUstva()`. Review `warnings` before filing.
+   */
+  public async getUstvaPeriodData(
+    dateFrom: Date,
+    dateTo: Date,
+  ): Promise<import('./skr.ustva.js').IUstvaPeriodData> {
+    this.ensureInitialized();
+    const { getUstvaPeriodData } = await import('./skr.ustva.js');
+    return getUstvaPeriodData(this.currentSKRType!, this.getDefaultPolicy(), {
+      dateFrom,
+      dateTo,
+    });
+  }
+
+  public async setDunning(params: {
+    accountNumber: string;
+    reference: string;
+    dunningLevel?: number;
+    dueDate?: string;
+  }): Promise<void> {
+    this.ensureInitialized();
+    const { setOposMeta } = await import('./skr.opos.js');
+    return setOposMeta({ skrType: this.currentSKRType!, ...params });
+  }
+
+  /**
+   * Settle an open item with a bank payment (Skonto and small-difference
+   * write-offs via the core recipe); ordinary v2 posting, fully audited.
+   */
+  public async settleOpenItem(params: {
+    item: import('./skr.opos.js').IOpenItem;
+    paidCents: number;
+    date: Date;
+    bankAccount?: string;
+    skonto?: { ratePercent: number };
+    diffToleranceCents?: number;
+    description?: string;
+  }): Promise<JournalEntry> {
+    this.ensureInitialized();
+    // a plain underpayment (no Skonto, beyond tolerance) is a PARTIAL
+    // settlement: book only the paid amount and leave the rest open
+    const shortfall = params.item.openCents - params.paidCents;
+    const isPartial =
+      !params.skonto && shortfall > (params.diffToleranceCents ?? 0);
+    const draft = core.bookBankPayment(
+      {
+        date: params.date,
+        direction: params.item.kind === 'debtor' ? 'incoming' : 'outgoing',
+        bankAccount: params.bankAccount,
+        counterpartyAccount: params.item.accountNumber,
+        expectedCents: isPartial ? params.paidCents : params.item.openCents,
+        paidCents: params.paidCents,
+        skonto: params.skonto,
+        diffToleranceCents: params.diffToleranceCents,
+        description:
+          params.description ?? `Ausgleich ${params.item.reference || params.item.accountNumber}`,
+        reference: params.item.reference || undefined,
+      },
+      this.getDefaultPolicy(),
+    );
+    return this.journalPoster.postDraft(draft, { policy: this.getDefaultPolicy() });
+  }
+
   /**
    * Get current SKR type
    */