@fin.cx/skr 3.2.0 → 3.3.0

package/dist_ts/00_commitinfo_data.js

@@ -3,7 +3,7 @@
  */
 export const commitinfo = {
     name: '@fin.cx/skr',
-    version: '3.2.0',
+    version: '3.3.0',
     description: 'SKR03 and SKR04 German accounting standards for double-entry bookkeeping'
 };
 //# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiMDBfY29tbWl0aW5mb19kYXRhLmpzIiwic291cmNlUm9vdCI6IiIsInNvdXJjZXMiOlsiLi4vdHMvMDBfY29tbWl0aW5mb19kYXRhLnRzIl0sIm5hbWVzIjpbXSwibWFwcGluZ3MiOiJBQUFBOztHQUVHO0FBQ0gsTUFBTSxDQUFDLE1BQU0sVUFBVSxHQUFHO0lBQ3hCLElBQUksRUFBRSxhQUFhO0lBQ25CLE9BQU8sRUFBRSxPQUFPO0lBQ2hCLFdBQVcsRUFBRSwwRUFBMEU7Q0FDeEYsQ0FBQSJ9

package/dist_ts/core/core.datev.d.ts

@@ -1,4 +1,5 @@
-import type { IJournalDraft, TBuKey, TCents } from './core.types.js';
+import type { IJournalDraft, IJournalLineDraft, TBuKey, TCents } from './core.types.js';
+import { type IAccountPolicy } from './core.accountpolicy.js';
 export declare const DATEV_COLUMN_COUNT = 125;
 export declare const DATEV_HEADER_FIELD_COUNT = 31;
 export interface IDatevBuchungsstapelRow {
@@ -11,6 +12,7 @@ export interface IDatevBuchungsstapelRow {
     belegfeld1?: string;
     belegfeld2?: string;
     buchungstext: string;
+    /** document GUID; written as `BEDI "GUID"` (field 20) */
     belegLink?: string;
     kost1?: string;
     kost2?: string;
@@ -31,13 +33,41 @@ export interface IDatevExtfHeaderOptions {
     origin?: string;
     exportedBy?: string;
 }
+export interface IDatevRowsOptions {
+    festschreibung?: boolean;
+    /**
+     * Recognises VAT lines and Automatikkonten while consolidating; defaults to
+     * the default policy of each draft's chart.
+     */
+    policy?: IAccountPolicy;
+}
 /**
- * Flatten journal drafts into DATEV rows — one row per line, with the line's
- * explicit counterAccount as Gegenkonto (no pair reconstruction).
+ * Consolidate one balanced draft into the lines that become DATEV bookings.
+ *
+ * 1. VAT lines. A §13b / intra-EU pair (input and output VAT booked against
+ *    each other) is dropped when a base line of the draft carries the key
+ *    that makes DATEV compute both sides (94/91, 19/18); without such a key
+ *    the pair stays and becomes one explicit booking. Domestic VAT lines are
+ *    folded, per Gegenkonto and side, into the base lines whose BU key
+ *    carries their rate (9/8, 3/2), sharing the VAT in proportion; a VAT
+ *    line without a keyed base is folded into an Automatikkonto base (key
+ *    40 becomes '') only when it is the single remaining VAT line and that
+ *    base is the single Automatikkonto candidate, because the policy does
+ *    not know the rate of an Automatikkonto. Everything else stays an
+ *    explicit booking on the tax account, next to a base that keeps key 40.
+ * 2. Mirror lines (A against B and B against A with the same amount) become
+ *    one booking, taken from the line with a BU key, else from the debit line.
+ * 3. Split lines against one aggregate line (their signed sum cancels the
+ *    aggregate) become one booking each; the aggregate line is dropped.
+ * Anything left over throws: writing it would double the booking on import.
  */
-export declare function journalDraftsToDatevRows(drafts: IJournalDraft[], options?: {
-    festschreibung?: boolean;
-}): IDatevBuchungsstapelRow[];
+export declare function consolidateJournalDraftForDatev(draft: IJournalDraft, policy: IAccountPolicy): IJournalLineDraft[];
+/**
+ * Convert journal drafts into DATEV rows: one row per booking after
+ * consolidateJournalDraftForDatev, with the line's counterAccount as
+ * Gegenkonto.
+ */
+export declare function journalDraftsToDatevRows(drafts: IJournalDraft[], options?: IDatevRowsOptions): IDatevBuchungsstapelRow[];
 /**
  * Produce the complete EXTF file content (header, caption row, data rows).
  */

package/dist_ts/core/core.datev.js

@@ -7,11 +7,18 @@
  * 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).
+ *
+ * A DATEV row is one Buchungssatz: the amount is booked on Konto with the
+ * Soll/Haben mark and on Gegenkonto with the opposite side. A journal draft
+ * is a balanced set of lines, so it is consolidated into bookings before it
+ * is written (see journalDraftsToDatevRows); writing one row per line would
+ * book every draft twice on import.
  */
 import * as plugins from './core.plugins.js';
+import { getDefaultPolicy, isAutomatikAccount } from './core.accountpolicy.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;
+const { allocateCents, centsToString } = plugins.calculation;
 export const DATEV_COLUMN_COUNT = 125;
 export const DATEV_HEADER_FIELD_COUNT = 31;
 function pad(value, width) {
@@ -40,14 +47,169 @@ function quote(value, maxLength) {
     }
     return `"${sanitized}"`;
 }
+/** Domestic tax keys whose row carries the gross amount; DATEV computes the VAT. */
+const VAT_RATE_OF_KEY = { '9': 19, '8': 7, '3': 19, '2': 7 };
+function isVatAccount(policy, accountNumber) {
+    return Object.values(policy.vat).includes(accountNumber);
+}
+/** Rate of a domestic VAT account; intra-EU and §13b accounts only ever appear as pairs. */
+function vatRateOfAccount(policy, accountNumber) {
+    const { vat } = policy;
+    if (accountNumber === vat.inputStandard || accountNumber === vat.outputStandard)
+        return 19;
+    if (accountNumber === vat.inputReduced || accountNumber === vat.outputReduced)
+        return 7;
+    return undefined;
+}
+function signedCents(line) {
+    return line.side === 'debit' ? line.amountCents : -line.amountCents;
+}
+function mirrors(left, right) {
+    return (left.counterAccount === right.accountNumber &&
+        right.counterAccount === left.accountNumber &&
+        signedCents(left) + signedCents(right) === 0);
+}
+/** Keys that make DATEV compute a self-assessed VAT pair (input against output VAT). */
+function selfAssessedKeysOf(policy, accountA, accountB) {
+    if (accountA === accountB)
+        return undefined;
+    const reverseCharge = [policy.vat.reverseChargeInput, policy.vat.reverseChargeOutput];
+    const intraEu = [policy.vat.intraEuAcqInput, policy.vat.intraEuAcqOutput];
+    if (reverseCharge.includes(accountA) && reverseCharge.includes(accountB))
+        return ['94', '91'];
+    if (intraEu.includes(accountA) && intraEu.includes(accountB))
+        return ['19', '18'];
+    return undefined;
+}
+/**
+ * Consolidate one balanced draft into the lines that become DATEV bookings.
+ *
+ * 1. VAT lines. A §13b / intra-EU pair (input and output VAT booked against
+ *    each other) is dropped when a base line of the draft carries the key
+ *    that makes DATEV compute both sides (94/91, 19/18); without such a key
+ *    the pair stays and becomes one explicit booking. Domestic VAT lines are
+ *    folded, per Gegenkonto and side, into the base lines whose BU key
+ *    carries their rate (9/8, 3/2), sharing the VAT in proportion; a VAT
+ *    line without a keyed base is folded into an Automatikkonto base (key
+ *    40 becomes '') only when it is the single remaining VAT line and that
+ *    base is the single Automatikkonto candidate, because the policy does
+ *    not know the rate of an Automatikkonto. Everything else stays an
+ *    explicit booking on the tax account, next to a base that keeps key 40.
+ * 2. Mirror lines (A against B and B against A with the same amount) become
+ *    one booking, taken from the line with a BU key, else from the debit line.
+ * 3. Split lines against one aggregate line (their signed sum cancels the
+ *    aggregate) become one booking each; the aggregate line is dropped.
+ * Anything left over throws: writing it would double the booking on import.
+ */
+export function consolidateJournalDraftForDatev(draft, policy) {
+    const lines = draft.lines
+        .map((line) => line.amountCents < 0
+        ? { ...line, amountCents: -line.amountCents, side: (line.side === 'debit' ? 'credit' : 'debit') }
+        : { ...line })
+        .filter((line) => line.amountCents !== 0);
+    const consumed = new Set();
+    const open = () => lines.map((_, index) => index).filter((index) => !consumed.has(index));
+    const isVat = (index) => isVatAccount(policy, lines[index].accountNumber);
+    // 1a self-assessed VAT pairs
+    for (const i of open()) {
+        if (consumed.has(i) || !isVat(i))
+            continue;
+        for (const j of open()) {
+            if (j <= i || !isVat(j) || !mirrors(lines[i], lines[j]))
+                continue;
+            const keys = selfAssessedKeysOf(policy, lines[i].accountNumber, lines[j].accountNumber);
+            if (keys && open().some((k) => !isVat(k) && keys.includes(lines[k].buKey))) {
+                consumed.add(i);
+                consumed.add(j);
+            }
+            break;
+        }
+    }
+    // 1b domestic VAT lines folded into their base lines, per Gegenkonto and side
+    const fold = (vatIndex, bases, clearKey) => {
+        const shares = allocateCents(lines[vatIndex].amountCents, bases.map((j) => lines[j].amountCents));
+        bases.forEach((j, position) => {
+            lines[j] = { ...lines[j], amountCents: lines[j].amountCents + shares[position], buKey: clearKey ? '' : lines[j].buKey };
+        });
+        consumed.add(vatIndex);
+    };
+    const groups = new Map();
+    for (const i of open()) {
+        if (!isVat(i) || vatRateOfAccount(policy, lines[i].accountNumber) === undefined)
+            continue;
+        const key = `${lines[i].counterAccount}|${lines[i].side}`;
+        groups.set(key, [...(groups.get(key) ?? []), i]);
+    }
+    for (const [key, vatLines] of groups) {
+        const bases = open().filter((j) => !isVat(j) && `${lines[j].counterAccount}|${lines[j].side}` === key);
+        const remaining = [];
+        for (const i of vatLines) {
+            const rate = vatRateOfAccount(policy, lines[i].accountNumber);
+            const keyed = bases.filter((j) => VAT_RATE_OF_KEY[lines[j].buKey] === rate);
+            if (keyed.length === 0) {
+                remaining.push(i);
+                continue;
+            }
+            fold(i, keyed, false);
+        }
+        const automatik = bases.filter((j) => isAutomatikAccount(policy, lines[j].accountNumber) && (lines[j].buKey === '' || lines[j].buKey === '40'));
+        if (remaining.length === 1 && automatik.length === 1) {
+            fold(remaining[0], automatik, true);
+        }
+    }
+    const bookings = [];
+    // 2 mirror lines
+    for (const i of open()) {
+        if (consumed.has(i))
+            continue;
+        for (const j of open()) {
+            if (j <= i)
+                continue;
+            if (mirrors(lines[i], lines[j])) {
+                const keep = lines[i].buKey !== '' ? i : lines[j].buKey !== '' ? j : lines[i].side === 'debit' ? i : j;
+                bookings.push(lines[keep]);
+                consumed.add(i);
+                consumed.add(j);
+                break;
+            }
+        }
+    }
+    // 3 split lines against their aggregate line
+    for (const aggregateIndex of open()) {
+        if (consumed.has(aggregateIndex))
+            continue;
+        const aggregate = lines[aggregateIndex];
+        const group = open().filter((index) => index !== aggregateIndex && lines[index].counterAccount === aggregate.accountNumber);
+        if (group.length === 0)
+            continue;
+        if (signedCents(aggregate) + group.reduce((sum, index) => sum + signedCents(lines[index]), 0) !== 0)
+            continue;
+        for (const index of group) {
+            bookings.push(lines[index]);
+            consumed.add(index);
+        }
+        consumed.add(aggregateIndex);
+    }
+    const leftover = open();
+    if (leftover.length > 0) {
+        const detail = leftover
+            .map((index) => `line ${index + 1} (${lines[index].accountNumber} ${lines[index].side} ${lines[index].amountCents} against ${lines[index].counterAccount})`)
+            .join(', ');
+        const when = draft.date instanceof Date && !Number.isNaN(draft.date.getTime()) ? draft.date.toISOString().slice(0, 10) : 'undated';
+        throw new Error(`Journal draft "${draft.description}" (${when}${draft.reference ? `, ${draft.reference}` : ''}) cannot be written as DATEV bookings: ${detail} has no counter line`);
+    }
+    return bookings;
+}
 /**
- * Flatten journal drafts into DATEV rows — one row per line, with the line's
- * explicit counterAccount as Gegenkonto (no pair reconstruction).
+ * Convert journal drafts into DATEV rows: one row per booking after
+ * consolidateJournalDraftForDatev, with the line's counterAccount as
+ * Gegenkonto.
  */
 export function journalDraftsToDatevRows(drafts, options) {
     const rows = [];
     for (const draft of drafts) {
-        for (const line of draft.lines) {
+        const policy = options?.policy ?? getDefaultPolicy(draft.skrType);
+        for (const line of consolidateJournalDraftForDatev(draft, policy)) {
             rows.push({
                 umsatzCents: line.amountCents,
                 sollHaben: line.side === 'debit' ? 'S' : 'H',
@@ -67,6 +229,15 @@ export function journalDraftsToDatevRows(drafts, options) {
     }
     return rows;
 }
+/** Field 20 links a document image: `BEDI "GUID"`, quotes doubled inside the CSV field. */
+function formatBelegLink(value) {
+    const guid = value
+        .trim()
+        .replace(/^BEDI\s*/iu, '')
+        .replace(/^"+|"+$/gu, '')
+        .replace(/"/g, "'");
+    return `"BEDI ""${guid}"""`;
+}
 function rowToFields(row) {
     const fields = new Array(DATEV_COLUMN_COUNT).fill('');
     fields[0] = formatAmount(row.umsatzCents); // 1 Umsatz
@@ -82,7 +253,7 @@ function rowToFields(row) {
         fields[11] = quote(row.belegfeld2, DATEV_MAX_BELEGFELD); // 12
     fields[13] = quote(row.buchungstext, DATEV_MAX_BUCHUNGSTEXT); // 14 Buchungstext
     if (row.belegLink)
-        fields[19] = quote(row.belegLink); // 20 Beleglink
+        fields[19] = formatBelegLink(row.belegLink); // 20 Beleglink
     if (row.kost1)
         fields[36] = quote(row.kost1); // 37 KOST1
     if (row.kost2)
@@ -126,4 +297,4 @@ export function writeExtfBuchungsstapel(rows, header) {
     const filename = `EXTF_Buchungsstapel_${formatYyyymmdd(header.dateFrom)}_${formatYyyymmdd(header.dateTo)}.csv`;
     return { csv, filename };
 }
-//# 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package/package.json

@@ -1,9 +1,22 @@
 {
   "name": "@fin.cx/skr",
-  "version": "3.2.0",
+  "version": "3.3.0",
   "description": "SKR03 and SKR04 German accounting standards for double-entry bookkeeping",
   "main": "dist_ts/index.js",
   "typings": "dist_ts/index.d.ts",
+  "exports": {
+    ".": {
+      "types": "./dist_ts/index.d.ts",
+      "default": "./dist_ts/index.js"
+    },
+    "./core": {
+      "types": "./dist_ts/core/index.d.ts",
+      "default": "./dist_ts/core/index.js"
+    },
+    "./dist_ts/*": "./dist_ts/*",
+    "./dist_ts_web/*": "./dist_ts_web/*",
+    "./package.json": "./package.json"
+  },
   "type": "module",
   "keywords": [
     "skr03",
@@ -37,10 +50,10 @@
     "@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",
+    "@git.zone/tsrun": "^2.0.6",
+    "@git.zone/tstest": "^6.0.0",
     "@push.rocks/qenv": "^6.1.4",
-    "@types/node": "^26.1.1",
+    "@types/node": "^26.4.1",
     "@types/node-forge": "^1.3.14"
   },
   "repository": {
@@ -65,7 +78,7 @@
     "license"
   ],
   "scripts": {
-    "test": "tstest test/ --verbose --logfile --timeout=60 && pnpm run test:published-types",
+    "test": "tstest test/ --verbose --logfile --timeout 60 && pnpm run test:published-types",
     "test:published-types": "pnpm build && pnpm exec tsc --pretty false -p test/fixtures/strict-consumer/tsconfig.json",
     "build": "tsbuild --web --node",
     "buildDocs": "tsdoc"

package/readme.md

@@ -10,8 +10,8 @@ It is built for developers who need a programmable accounting core instead of a
 - Atomic posting via MongoDB transactions (replica set required)
 - GoBD audit trail: gapless sequence numbers, SHA-256 hash chain, immutable posted entries, Storno-only corrections
 - Festschreibung: period locking with cryptographic chain verification
-- A pure, stateless booking core (`core` export): BU keys, tax-scenario detection, booking recipes, validation — no database needed
-- DATEV Buchungsstapel export in the real EXTF 700 / Formatversion 13 layout (125 columns)
+- A pure, stateless booking core (`core` export, also importable on its own as `@fin.cx/skr/core` without loading the MongoDB ledger): BU keys, tax-scenario detection, booking recipes, validation — no database needed
+- DATEV Buchungsstapel export in the real EXTF 700 / Formatversion 13 layout (125 columns); `journalDraftsToDatevRows` consolidates every draft into one row per booking (VAT lines folded into the gross row with the BU key, §13b / intra-EU pairs dropped, split lines against their aggregate), and document links are written as `BEDI "GUID"`
 
 ### Breaking changes in v2
 

package/ts/00_commitinfo_data.ts

@@ -3,6 +3,6 @@
  */
 export const commitinfo = {
   name: '@fin.cx/skr',
-  version: '3.2.0',
+  version: '3.3.0',
   description: 'SKR03 and SKR04 German accounting standards for double-entry bookkeeping'
 }

package/ts/core/core.datev.ts

@@ -7,13 +7,20 @@
  * 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).
+ *
+ * A DATEV row is one Buchungssatz: the amount is booked on Konto with the
+ * Soll/Haben mark and on Gegenkonto with the opposite side. A journal draft
+ * is a balanced set of lines, so it is consolidated into bookings before it
+ * is written (see journalDraftsToDatevRows); writing one row per line would
+ * book every draft twice on import.
  */
 import * as plugins from './core.plugins.js';
-import type { IJournalDraft, TBuKey, TCents } from './core.types.js';
+import type { IJournalDraft, IJournalLineDraft, TBuKey, TCents, TLineSide } from './core.types.js';
+import { getDefaultPolicy, isAutomatikAccount, type IAccountPolicy } from './core.accountpolicy.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;
+const { allocateCents, centsToString } = plugins.calculation;
 
 export const DATEV_COLUMN_COUNT = 125;
 export const DATEV_HEADER_FIELD_COUNT = 31;
@@ -28,6 +35,7 @@ export interface IDatevBuchungsstapelRow {
   belegfeld1?: string;
   belegfeld2?: string;
   buchungstext: string;
+  /** document GUID; written as `BEDI "GUID"` (field 20) */
   belegLink?: string;
   kost1?: string;
   kost2?: string;
@@ -84,17 +92,189 @@ function quote(value: string, maxLength?: number): string {
   return `"${sanitized}"`;
 }
 
+export interface IDatevRowsOptions {
+  festschreibung?: boolean;
+  /**
+   * Recognises VAT lines and Automatikkonten while consolidating; defaults to
+   * the default policy of each draft's chart.
+   */
+  policy?: IAccountPolicy;
+}
+
+/** Domestic tax keys whose row carries the gross amount; DATEV computes the VAT. */
+const VAT_RATE_OF_KEY: Partial<Record<TBuKey, number>> = { '9': 19, '8': 7, '3': 19, '2': 7 };
+
+function isVatAccount(policy: IAccountPolicy, accountNumber: string): boolean {
+  return Object.values(policy.vat).includes(accountNumber);
+}
+
+/** Rate of a domestic VAT account; intra-EU and §13b accounts only ever appear as pairs. */
+function vatRateOfAccount(policy: IAccountPolicy, accountNumber: string): number | undefined {
+  const { vat } = policy;
+  if (accountNumber === vat.inputStandard || accountNumber === vat.outputStandard) return 19;
+  if (accountNumber === vat.inputReduced || accountNumber === vat.outputReduced) return 7;
+  return undefined;
+}
+
+function signedCents(line: IJournalLineDraft): TCents {
+  return line.side === 'debit' ? line.amountCents : -line.amountCents;
+}
+
+function mirrors(left: IJournalLineDraft, right: IJournalLineDraft): boolean {
+  return (
+    left.counterAccount === right.accountNumber &&
+    right.counterAccount === left.accountNumber &&
+    signedCents(left) + signedCents(right) === 0
+  );
+}
+
+/** Keys that make DATEV compute a self-assessed VAT pair (input against output VAT). */
+function selfAssessedKeysOf(policy: IAccountPolicy, accountA: string, accountB: string): TBuKey[] | undefined {
+  if (accountA === accountB) return undefined;
+  const reverseCharge = [policy.vat.reverseChargeInput, policy.vat.reverseChargeOutput];
+  const intraEu = [policy.vat.intraEuAcqInput, policy.vat.intraEuAcqOutput];
+  if (reverseCharge.includes(accountA) && reverseCharge.includes(accountB)) return ['94', '91'];
+  if (intraEu.includes(accountA) && intraEu.includes(accountB)) return ['19', '18'];
+  return undefined;
+}
+
+/**
+ * Consolidate one balanced draft into the lines that become DATEV bookings.
+ *
+ * 1. VAT lines. A §13b / intra-EU pair (input and output VAT booked against
+ *    each other) is dropped when a base line of the draft carries the key
+ *    that makes DATEV compute both sides (94/91, 19/18); without such a key
+ *    the pair stays and becomes one explicit booking. Domestic VAT lines are
+ *    folded, per Gegenkonto and side, into the base lines whose BU key
+ *    carries their rate (9/8, 3/2), sharing the VAT in proportion; a VAT
+ *    line without a keyed base is folded into an Automatikkonto base (key
+ *    40 becomes '') only when it is the single remaining VAT line and that
+ *    base is the single Automatikkonto candidate, because the policy does
+ *    not know the rate of an Automatikkonto. Everything else stays an
+ *    explicit booking on the tax account, next to a base that keeps key 40.
+ * 2. Mirror lines (A against B and B against A with the same amount) become
+ *    one booking, taken from the line with a BU key, else from the debit line.
+ * 3. Split lines against one aggregate line (their signed sum cancels the
+ *    aggregate) become one booking each; the aggregate line is dropped.
+ * Anything left over throws: writing it would double the booking on import.
+ */
+export function consolidateJournalDraftForDatev(
+  draft: IJournalDraft,
+  policy: IAccountPolicy,
+): IJournalLineDraft[] {
+  const lines: IJournalLineDraft[] = draft.lines
+    .map((line) =>
+      line.amountCents < 0
+        ? { ...line, amountCents: -line.amountCents, side: (line.side === 'debit' ? 'credit' : 'debit') as TLineSide }
+        : { ...line },
+    )
+    .filter((line) => line.amountCents !== 0);
+  const consumed = new Set<number>();
+  const open = (): number[] => lines.map((_, index) => index).filter((index) => !consumed.has(index));
+  const isVat = (index: number): boolean => isVatAccount(policy, lines[index].accountNumber);
+
+  // 1a self-assessed VAT pairs
+  for (const i of open()) {
+    if (consumed.has(i) || !isVat(i)) continue;
+    for (const j of open()) {
+      if (j <= i || !isVat(j) || !mirrors(lines[i], lines[j])) continue;
+      const keys = selfAssessedKeysOf(policy, lines[i].accountNumber, lines[j].accountNumber);
+      if (keys && open().some((k) => !isVat(k) && keys.includes(lines[k].buKey))) {
+        consumed.add(i);
+        consumed.add(j);
+      }
+      break;
+    }
+  }
+  // 1b domestic VAT lines folded into their base lines, per Gegenkonto and side
+  const fold = (vatIndex: number, bases: number[], clearKey: boolean): void => {
+    const shares = allocateCents(lines[vatIndex].amountCents, bases.map((j) => lines[j].amountCents));
+    bases.forEach((j, position) => {
+      lines[j] = { ...lines[j], amountCents: lines[j].amountCents + shares[position], buKey: clearKey ? '' : lines[j].buKey };
+    });
+    consumed.add(vatIndex);
+  };
+  const groups = new Map<string, number[]>();
+  for (const i of open()) {
+    if (!isVat(i) || vatRateOfAccount(policy, lines[i].accountNumber) === undefined) continue;
+    const key = `${lines[i].counterAccount}|${lines[i].side}`;
+    groups.set(key, [...(groups.get(key) ?? []), i]);
+  }
+  for (const [key, vatLines] of groups) {
+    const bases = open().filter((j) => !isVat(j) && `${lines[j].counterAccount}|${lines[j].side}` === key);
+    const remaining: number[] = [];
+    for (const i of vatLines) {
+      const rate = vatRateOfAccount(policy, lines[i].accountNumber);
+      const keyed = bases.filter((j) => VAT_RATE_OF_KEY[lines[j].buKey] === rate);
+      if (keyed.length === 0) {
+        remaining.push(i);
+        continue;
+      }
+      fold(i, keyed, false);
+    }
+    const automatik = bases.filter(
+      (j) => isAutomatikAccount(policy, lines[j].accountNumber) && (lines[j].buKey === '' || lines[j].buKey === '40'),
+    );
+    if (remaining.length === 1 && automatik.length === 1) {
+      fold(remaining[0], automatik, true);
+    }
+  }
+
+  const bookings: IJournalLineDraft[] = [];
+  // 2 mirror lines
+  for (const i of open()) {
+    if (consumed.has(i)) continue;
+    for (const j of open()) {
+      if (j <= i) continue;
+      if (mirrors(lines[i], lines[j])) {
+        const keep = lines[i].buKey !== '' ? i : lines[j].buKey !== '' ? j : lines[i].side === 'debit' ? i : j;
+        bookings.push(lines[keep]);
+        consumed.add(i);
+        consumed.add(j);
+        break;
+      }
+    }
+  }
+  // 3 split lines against their aggregate line
+  for (const aggregateIndex of open()) {
+    if (consumed.has(aggregateIndex)) continue;
+    const aggregate = lines[aggregateIndex];
+    const group = open().filter((index) => index !== aggregateIndex && lines[index].counterAccount === aggregate.accountNumber);
+    if (group.length === 0) continue;
+    if (signedCents(aggregate) + group.reduce((sum, index) => sum + signedCents(lines[index]), 0) !== 0) continue;
+    for (const index of group) {
+      bookings.push(lines[index]);
+      consumed.add(index);
+    }
+    consumed.add(aggregateIndex);
+  }
+
+  const leftover = open();
+  if (leftover.length > 0) {
+    const detail = leftover
+      .map((index) => `line ${index + 1} (${lines[index].accountNumber} ${lines[index].side} ${lines[index].amountCents} against ${lines[index].counterAccount})`)
+      .join(', ');
+    const when = draft.date instanceof Date && !Number.isNaN(draft.date.getTime()) ? draft.date.toISOString().slice(0, 10) : 'undated';
+    throw new Error(
+      `Journal draft "${draft.description}" (${when}${draft.reference ? `, ${draft.reference}` : ''}) cannot be written as DATEV bookings: ${detail} has no counter line`,
+    );
+  }
+  return bookings;
+}
+
 /**
- * Flatten journal drafts into DATEV rows — one row per line, with the line's
- * explicit counterAccount as Gegenkonto (no pair reconstruction).
+ * Convert journal drafts into DATEV rows: one row per booking after
+ * consolidateJournalDraftForDatev, with the line's counterAccount as
+ * Gegenkonto.
  */
 export function journalDraftsToDatevRows(
   drafts: IJournalDraft[],
-  options?: { festschreibung?: boolean },
+  options?: IDatevRowsOptions,
 ): IDatevBuchungsstapelRow[] {
   const rows: IDatevBuchungsstapelRow[] = [];
   for (const draft of drafts) {
-    for (const line of draft.lines) {
+    const policy = options?.policy ?? getDefaultPolicy(draft.skrType);
+    for (const line of consolidateJournalDraftForDatev(draft, policy)) {
       rows.push({
         umsatzCents: line.amountCents,
         sollHaben: line.side === 'debit' ? 'S' : 'H',
@@ -115,6 +295,16 @@ export function journalDraftsToDatevRows(
   return rows;
 }
 
+/** Field 20 links a document image: `BEDI "GUID"`, quotes doubled inside the CSV field. */
+function formatBelegLink(value: string): string {
+  const guid = value
+    .trim()
+    .replace(/^BEDI\s*/iu, '')
+    .replace(/^"+|"+$/gu, '')
+    .replace(/"/g, "'");
+  return `"BEDI ""${guid}"""`;
+}
+
 function rowToFields(row: IDatevBuchungsstapelRow): string[] {
   const fields = new Array<string>(DATEV_COLUMN_COUNT).fill('');
   fields[0] = formatAmount(row.umsatzCents); // 1 Umsatz
@@ -126,7 +316,7 @@ function rowToFields(row: IDatevBuchungsstapelRow): string[] {
   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.belegLink) fields[19] = formatBelegLink(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

package/readme.hints.md

@@ -1,103 +0,0 @@
-# Project Readme Hints
-
-## Dev Environment (2026-07-09)
-
-- Local services are managed by `gitzone services` (@git.zone/cli >= 2.23.0); the old
-  `services.sh` was removed. `gitzone services start` creates MongoDB as a **single-node
-  replica set** (rs0, keyfile auth, mongod on the mapped port inside the container) —
-  required because skr v2 posting uses MongoDB transactions. Verify with
-  `.nogit/debug/check-replicaset.ts` (tsx).
-- Service selection lives in `.smartconfig.json` under `@git.zone/cli.services`;
-  runtime config in `.nogit/env.json`. Old standalone data was backed up to
-  `.nogit/mongodata.pre-replset.bak` (disposable test data).
-- Program plan for the accounting roadmap ("no external tax accountant") is in
-  `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):
-  types, BU keys, tax-scenario cascade, account policies, recipes, validation,
-  DATEV EXTF writer, hash chain. Hard rule: core imports only @fin.cx/calculation
-  (+ smarthash for SHA-256) — no smartdata/fs/network.
-- **BU-key corrections vs v1/finance.plus** (cross-checked 2026-07-09): 18/19 =
-  steuerpflichtiger innergemeinschaftlicher Erwerb 7%/19% (§1a UStG); 91/94 =
-  Leistungsempfänger schuldet die Steuer 7%/19% (§13b UStG); 40 = Aufhebung der
-  Automatik. v1's `skr.postingkeys.ts` (numeric keys with partly different meanings)
-  is superseded by `ts/core/core.bukeys.ts`. Official DATEV table (Hilfe-Center doc
-  0904313) is portal-gated — final verification = manual DATEV import per RC.
-- **DATEV EXTF v13 facts** (verified against a DATEV-importable reference file):
-  125 data columns, 31 header fields, field 114 = Festschreibung, decimal-comma
-  amounts, Belegdatum TTMM, text fields quoted, CRLF; file encoding must be CP1252
-  (conversion happens at the IO layer, core emits a JS string).
-  `ts/core/core.datev.captions.ts` is generated from that reference — do not edit.
-- Automatik convention in recipes: a line on an Automatikkonto carries key '' when
-  the entry has no explicit VAT lines, and key '40' when explicit VAT lines exist
-  (automatism must be cancelled so DATEV import doesn't double the tax).
-- PROVISIONAL policy accounts (verify in M-A): reduced-rate Skonto accounts
-  (3731/8731, 5731/4731) and rounding-diff accounts (2700/2300, 4830/6300).
-
-## Current Status (2025-10-27)
-
-### Test Results
-✅ **ALL 65/65 TESTS PASSING** (100%)
-
-### Recent Fixes
-
-#### Fixed: SKR04 Bug (Account 3300 Misclassification)
-**Problem**: Account 3300 was incorrectly hardcoded as an automatic account for SKR04
-**Root Cause**: Bug in `ts/skr.classes.account.ts:192` - account 3300 is "Fahrzeugkosten" (vehicle costs), NOT an automatic account
-**Solution**:
-1. Removed 3300 from automatic accounts list in `isAutomaticAccount()` method
-2. Updated test.skr04.ts to use timestamped database names to avoid conflicts
-**Files Changed**:
-- `ts/skr.classes.account.ts` - Fixed automatic account detection
-- `test/test.skr04.ts` - Added timestamp to database name
-
-**Result**: ✅ All SKR04 tests now passing (jahresabschluss.skr04 + basic SKR04 tests)
-
-### Architecture Notes
-
-#### VAT Validation Logic (Recent Changes)
-- **skr.classes.journalentry.ts:224-273**: Detects VAT lines in entries to enable smart validation
-- **skr.postingkeys.ts:87-100**: Exempts VAT accounts and debtor/creditor accounts from VAT amount requirements
-- **Rationale**: VAT accounts ARE the VAT; settlement transactions don't need VAT details again
-
-#### Posting Key Usage Pattern
-- **Tax-free operations** (key 40): Internal adjustments, depreciation, closing entries
-- **VAT operations** (keys 3, 8, 9, 19, 94): Customer/supplier transactions
-- **Best practice**: Use posting key 40 for non-VAT lines in mixed entries
-
-#### Account Structure
-- **Automatic accounts**: Cannot be posted to directly (1400 Debtors, 1600 Creditors, 3300 Bank)
-- **Personal accounts**: Created in ranges 10000-69999 (debtors), 70000-99999 (creditors)
-- **System enforces**: Must use personal variants instead of automatic accounts
-
-### Validation Pipeline
-1. **Line-level**: Posting key required, account exists, VAT rules
-2. **Posting key level**: VAT amount requirements (with exemptions)
-3. **Consistency level**: No mixing tax-free and taxed (unless intentional)
-4. **Balance level**: Debits must equal credits (0.01 tolerance)
-
-### Test Coverage
-- 65 test cases covering full accounting cycle
-- Complete Jahresabschluss (annual closing) workflow in SKR03
-- Report generation (Trial Balance, Income Statement, Balance Sheet)
-- Transaction reversal and audit trails
-- DATEV posting key validation
-
-### Dependencies
-- MongoDB via @push.rocks/smartdata for persistence
-- TypeScript 5.8.3 with strict mode
-- @git.zone/tstest for testing framework
-- @push.rocks/smartexpect for assertions

package/readme.plan.md

@@ -1,264 +0,0 @@
-# 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)
-
-**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 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:
-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,
-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 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 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 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.
-
-### 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.
-
-**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
-(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.