@financica/pcmn 0.1.0

package/CHANGELOG.md

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+# Changelog
+
+## 0.1.0
+
+Initial release. Belgian PCMN class taxonomy:
+
+- Income-statement classes (60-66, 70-76) to economic categories via
+  `plCategoryForCode`, including the statutory director-remuneration rule
+  (618 to "Services et biens divers").
+- Liquidity classes (54/55/57) via `isCashClass`.
+- Fixed-asset classes (20-28) via `fixedAssetGroupForCode`.

package/LICENSE

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+MIT License
+
+Copyright (c) 2026 Financica
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.

package/README.md

@@ -0,0 +1,44 @@
+# @financica/pcmn
+
+Zero-dependency Belgian **PCMN** (Plan Comptable Minimum Normalisé) class
+taxonomy. It maps income-statement and fixed-asset account classes to a small
+set of economic categories, so any app in the suite classifies revenue, costs
+and assets the same way. It is deliberately class-level (not a full chart of
+accounts): the shared thing is the *meaning* of each PCMN class.
+
+```ts
+import { plCategoryForCode, isCashClass, fixedAssetGroupForCode } from "@financica/pcmn";
+
+plCategoryForCode("700000"); // "revenue"
+plCategoryForCode("610000"); // "services"
+plCategoryForCode("620200"); // "personnel"
+plCategoryForCode("618000"); // "services"  <- the director-remuneration rule
+isCashClass("550000");       // true
+fixedAssetGroupForCode("23"); // "tangible"
+```
+
+## The director-remuneration rule (618)
+
+In the PCMN, the remuneration of a company director/manager who is **not**
+employed under a contract of employment (a self-employed *dirigeant
+d'entreprise*, the usual case for an SRL/SA founder paying themselves) is booked
+in account **618**, which belongs to class **61 "Services et biens divers"** —
+not class 62 "Rémunérations". `plCategoryForCode` encodes this so owner pay is
+never miscounted as personnel, which is what lets a financial plan reconcile
+against real bookkeeping.
+
+## Exports
+
+- `PlCategory`, `PCMN_PL_CLASSES`, `plCategoryForCode(code)` — income-statement
+  classes (60-66 charges, 70-76 income) and the categories they map to.
+- `DIRECTOR_REMUNERATION_ACCOUNT` (`"618"`).
+- `CASH_CLASSES`, `isCashClass(code)` — liquidity classes 54/55/57.
+- `FixedAssetGroup`, `PCMN_FIXED_ASSET_CLASSES`, `fixedAssetGroupForCode(code)`
+  — balance-sheet fixed-asset classes 20-28.
+
+Account codes may be passed at any length (2-digit class up to a full leaf
+code); classification uses the leading digits.
+
+## License
+
+MIT

package/dist/index.cjs

@@ -0,0 +1,152 @@
+'use strict';
+
+// src/pl.ts
+var PCMN_PL_CLASSES = {
+  "60": {
+    code: "60",
+    category: "goods",
+    side: "debit",
+    label: "Approvisionnements et marchandises"
+  },
+  "61": {
+    code: "61",
+    category: "services",
+    side: "debit",
+    label: "Services et biens divers"
+  },
+  "62": {
+    code: "62",
+    category: "personnel",
+    side: "debit",
+    label: "R\xE9mun\xE9rations, charges sociales et pensions"
+  },
+  "63": {
+    code: "63",
+    category: "depreciation",
+    side: "debit",
+    label: "Amortissements, r\xE9ductions de valeur et provisions"
+  },
+  "64": {
+    code: "64",
+    category: "otherOperatingCharges",
+    side: "debit",
+    label: "Autres charges d'exploitation"
+  },
+  "65": {
+    code: "65",
+    category: "financialCharges",
+    side: "debit",
+    label: "Charges financi\xE8res"
+  },
+  "66": {
+    code: "66",
+    category: "exceptionalCharges",
+    side: "debit",
+    label: "Charges exceptionnelles"
+  },
+  "70": {
+    code: "70",
+    category: "revenue",
+    side: "credit",
+    label: "Chiffre d'affaires"
+  },
+  "74": {
+    code: "74",
+    category: "otherOperatingIncome",
+    side: "credit",
+    label: "Autres produits d'exploitation"
+  },
+  "75": {
+    code: "75",
+    category: "financialIncome",
+    side: "credit",
+    label: "Produits financiers"
+  },
+  "76": {
+    code: "76",
+    category: "exceptionalIncome",
+    side: "credit",
+    label: "Produits exceptionnels"
+  }
+};
+var DIRECTOR_REMUNERATION_ACCOUNT = "618";
+function plCategoryForCode(code) {
+  const trimmed = code.trim();
+  if (trimmed.startsWith(DIRECTOR_REMUNERATION_ACCOUNT)) return "services";
+  return PCMN_PL_CLASSES[trimmed.slice(0, 2)]?.category ?? null;
+}
+var CASH_CLASSES = ["54", "55", "57"];
+function isCashClass(code) {
+  return CASH_CLASSES.includes(code.trim().slice(0, 2));
+}
+
+// src/assets.ts
+var PCMN_FIXED_ASSET_CLASSES = {
+  "20": {
+    code: "20",
+    group: "formationExpenses",
+    label: "Frais d'\xE9tablissement",
+    depreciable: true
+  },
+  "21": {
+    code: "21",
+    group: "intangible",
+    label: "Immobilisations incorporelles",
+    depreciable: true
+  },
+  "22": {
+    code: "22",
+    group: "tangible",
+    label: "Terrains et constructions",
+    depreciable: true
+  },
+  "23": {
+    code: "23",
+    group: "tangible",
+    label: "Installations, machines et outillage",
+    depreciable: true
+  },
+  "24": {
+    code: "24",
+    group: "tangible",
+    label: "Mobilier et mat\xE9riel roulant",
+    depreciable: true
+  },
+  "25": {
+    code: "25",
+    group: "tangible",
+    label: "Immobilisations d\xE9tenues en location-financement et droits similaires",
+    depreciable: true
+  },
+  "26": {
+    code: "26",
+    group: "tangible",
+    label: "Autres immobilisations corporelles",
+    depreciable: true
+  },
+  "27": {
+    code: "27",
+    group: "tangible",
+    label: "Immobilisations corporelles en cours et acomptes vers\xE9s",
+    depreciable: false
+  },
+  "28": {
+    code: "28",
+    group: "financial",
+    label: "Immobilisations financi\xE8res",
+    depreciable: false
+  }
+};
+function fixedAssetGroupForCode(code) {
+  return PCMN_FIXED_ASSET_CLASSES[code.trim().slice(0, 2)]?.group ?? null;
+}
+
+exports.CASH_CLASSES = CASH_CLASSES;
+exports.DIRECTOR_REMUNERATION_ACCOUNT = DIRECTOR_REMUNERATION_ACCOUNT;
+exports.PCMN_FIXED_ASSET_CLASSES = PCMN_FIXED_ASSET_CLASSES;
+exports.PCMN_PL_CLASSES = PCMN_PL_CLASSES;
+exports.fixedAssetGroupForCode = fixedAssetGroupForCode;
+exports.isCashClass = isCashClass;
+exports.plCategoryForCode = plCategoryForCode;
+//# sourceMappingURL=index.cjs.map
+//# sourceMappingURL=index.cjs.map

package/dist/index.cjs.map

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It belongs to class 61 \"Services et biens divers\", NOT class\n * 62 \"Rémunérations\". This is the one PCMN subtlety that both apps must get\n * right so an owner's own pay reconciles between a plan and its actuals.\n */\nexport const DIRECTOR_REMUNERATION_ACCOUNT = \"618\";\n\n/**\n * The P&L category for a PCMN account code of any length (2-digit class up to a\n * full leaf code), or null when the code is not one of the compared P&L\n * classes. Applies the 618 rule explicitly before falling back to the class, so\n * self-employed director remuneration is never miscounted as personnel.\n */\nexport function plCategoryForCode(code: string): PlCategory | null {\n\tconst trimmed = code.trim();\n\tif (trimmed.startsWith(DIRECTOR_REMUNERATION_ACCOUNT)) return \"services\";\n\treturn PCMN_PL_CLASSES[trimmed.slice(0, 2)]?.category ?? null;\n}\n\n/**\n * PCMN liquidity classes (valeurs disponibles): 54 term deposits, 55 banks, 57\n * cash on hand. Their net movement is the treasury / cash position. (50-53\n * current investments and 56 are excluded, matching the suite's cash view.)\n */\nexport const CASH_CLASSES = [\"54\", \"55\", \"57\"] as const;\nexport type CashClass = (typeof CASH_CLASSES)[number];\n\n/** Whether an account code belongs to a liquidity (cash) class. */\nexport function isCashClass(code: string): boolean {\n\treturn (CASH_CLASSES as readonly string[]).includes(code.trim().slice(0, 2));\n}\n","/**\n * Belgian PCMN fixed-asset taxonomy (balance-sheet classes 20-28). Used by\n * financica-plan to model investments and their depreciation against the\n * statutory asset rubrics.\n */\n\n/** Statutory fixed-asset groups of the Belgian balance sheet. */\nexport type FixedAssetGroup =\n\t| \"formationExpenses\" // 20 frais d'établissement\n\t| \"intangible\" // 21 immobilisations incorporelles\n\t| \"tangible\" // 22-27 immobilisations corporelles\n\t| \"financial\"; // 28 immobilisations financières\n\nexport interface PcmnFixedAssetClass {\n\t/** 2-digit PCMN class, e.g. \"22\". */\n\treadonly code: string;\n\treadonly group: FixedAssetGroup;\n\t/** French rubric of the Belgian balance sheet. */\n\treadonly label: string;\n\t/**\n\t * Whether the class is depreciated at all. Financial assets (28) and\n\t * assets under construction (27) are not; land within 22 is not either,\n\t * but that split is finer than the class and left to the caller.\n\t */\n\treadonly depreciable: boolean;\n}\n\nexport const PCMN_FIXED_ASSET_CLASSES: Readonly<\n\tRecord<string, PcmnFixedAssetClass>\n> = {\n\t\"20\": {\n\t\tcode: \"20\",\n\t\tgroup: \"formationExpenses\",\n\t\tlabel: \"Frais d'établissement\",\n\t\tdepreciable: true,\n\t},\n\t\"21\": {\n\t\tcode: \"21\",\n\t\tgroup: \"intangible\",\n\t\tlabel: \"Immobilisations incorporelles\",\n\t\tdepreciable: true,\n\t},\n\t\"22\": {\n\t\tcode: \"22\",\n\t\tgroup: \"tangible\",\n\t\tlabel: \"Terrains et constructions\",\n\t\tdepreciable: true,\n\t},\n\t\"23\": {\n\t\tcode: \"23\",\n\t\tgroup: \"tangible\",\n\t\tlabel: \"Installations, machines et outillage\",\n\t\tdepreciable: true,\n\t},\n\t\"24\": {\n\t\tcode: \"24\",\n\t\tgroup: \"tangible\",\n\t\tlabel: \"Mobilier et matériel roulant\",\n\t\tdepreciable: true,\n\t},\n\t\"25\": {\n\t\tcode: \"25\",\n\t\tgroup: \"tangible\",\n\t\tlabel: \"Immobilisations détenues en location-financement et droits similaires\",\n\t\tdepreciable: true,\n\t},\n\t\"26\": {\n\t\tcode: \"26\",\n\t\tgroup: \"tangible\",\n\t\tlabel: \"Autres immobilisations corporelles\",\n\t\tdepreciable: true,\n\t},\n\t\"27\": {\n\t\tcode: \"27\",\n\t\tgroup: \"tangible\",\n\t\tlabel: \"Immobilisations corporelles en cours et acomptes versés\",\n\t\tdepreciable: false,\n\t},\n\t\"28\": {\n\t\tcode: \"28\",\n\t\tgroup: \"financial\",\n\t\tlabel: \"Immobilisations financières\",\n\t\tdepreciable: false,\n\t},\n};\n\n/** The fixed-asset group for a PCMN account code, or null if not classes 20-28. */\nexport function fixedAssetGroupForCode(code: string): FixedAssetGroup | null {\n\treturn PCMN_FIXED_ASSET_CLASSES[code.trim().slice(0, 2)]?.group ?? null;\n}\n"]}

package/dist/index.d.cts

@@ -0,0 +1,76 @@
+/**
+ * Belgian PCMN (Plan Comptable Minimum Normalisé) profit-and-loss taxonomy: the
+ * 2-digit account classes of the statutory income statement and the economic
+ * categories the Financica suite groups them into. This is the single shared
+ * definition: financica aggregates its real ledger through it, and
+ * financica-plan projects the same categories, so a plan and its actuals
+ * reconcile line for line.
+ */
+/** Economic P&L buckets, aligned to the Belgian statutory income statement. */
+type PlCategory = "revenue" | "goods" | "services" | "personnel" | "depreciation" | "otherOperatingCharges" | "otherOperatingIncome" | "financialCharges" | "financialIncome" | "exceptionalCharges" | "exceptionalIncome";
+/** Natural balance side: charges (6x) are debit, income (7x) is credit. */
+type PlSide = "debit" | "credit";
+interface PcmnPlClass {
+    /** 2-digit PCMN class, e.g. "60". */
+    readonly code: string;
+    readonly category: PlCategory;
+    readonly side: PlSide;
+    /** French rubric of the Belgian income statement. */
+    readonly label: string;
+}
+/**
+ * The compared P&L classes (charges 60-66, income 70-76). Classes outside this
+ * set (71 stock variation, 72 own work capitalised, 73 subsidies, ...) are not
+ * mapped: both apps leave them out of the compared categories.
+ */
+declare const PCMN_PL_CLASSES: Readonly<Record<string, PcmnPlClass>>;
+/**
+ * PCMN 618 — remuneration and benefits of company directors/managers who are
+ * NOT employed under a contract of employment (dirigeants d'entreprise
+ * indépendants). It belongs to class 61 "Services et biens divers", NOT class
+ * 62 "Rémunérations". This is the one PCMN subtlety that both apps must get
+ * right so an owner's own pay reconciles between a plan and its actuals.
+ */
+declare const DIRECTOR_REMUNERATION_ACCOUNT = "618";
+/**
+ * The P&L category for a PCMN account code of any length (2-digit class up to a
+ * full leaf code), or null when the code is not one of the compared P&L
+ * classes. Applies the 618 rule explicitly before falling back to the class, so
+ * self-employed director remuneration is never miscounted as personnel.
+ */
+declare function plCategoryForCode(code: string): PlCategory | null;
+/**
+ * PCMN liquidity classes (valeurs disponibles): 54 term deposits, 55 banks, 57
+ * cash on hand. Their net movement is the treasury / cash position. (50-53
+ * current investments and 56 are excluded, matching the suite's cash view.)
+ */
+declare const CASH_CLASSES: readonly ["54", "55", "57"];
+type CashClass = (typeof CASH_CLASSES)[number];
+/** Whether an account code belongs to a liquidity (cash) class. */
+declare function isCashClass(code: string): boolean;
+
+/**
+ * Belgian PCMN fixed-asset taxonomy (balance-sheet classes 20-28). Used by
+ * financica-plan to model investments and their depreciation against the
+ * statutory asset rubrics.
+ */
+/** Statutory fixed-asset groups of the Belgian balance sheet. */
+type FixedAssetGroup = "formationExpenses" | "intangible" | "tangible" | "financial";
+interface PcmnFixedAssetClass {
+    /** 2-digit PCMN class, e.g. "22". */
+    readonly code: string;
+    readonly group: FixedAssetGroup;
+    /** French rubric of the Belgian balance sheet. */
+    readonly label: string;
+    /**
+     * Whether the class is depreciated at all. Financial assets (28) and
+     * assets under construction (27) are not; land within 22 is not either,
+     * but that split is finer than the class and left to the caller.
+     */
+    readonly depreciable: boolean;
+}
+declare const PCMN_FIXED_ASSET_CLASSES: Readonly<Record<string, PcmnFixedAssetClass>>;
+/** The fixed-asset group for a PCMN account code, or null if not classes 20-28. */
+declare function fixedAssetGroupForCode(code: string): FixedAssetGroup | null;
+
+export { CASH_CLASSES, type CashClass, DIRECTOR_REMUNERATION_ACCOUNT, type FixedAssetGroup, PCMN_FIXED_ASSET_CLASSES, PCMN_PL_CLASSES, type PcmnFixedAssetClass, type PcmnPlClass, type PlCategory, type PlSide, fixedAssetGroupForCode, isCashClass, plCategoryForCode };

package/dist/index.d.ts

@@ -0,0 +1,76 @@
+/**
+ * Belgian PCMN (Plan Comptable Minimum Normalisé) profit-and-loss taxonomy: the
+ * 2-digit account classes of the statutory income statement and the economic
+ * categories the Financica suite groups them into. This is the single shared
+ * definition: financica aggregates its real ledger through it, and
+ * financica-plan projects the same categories, so a plan and its actuals
+ * reconcile line for line.
+ */
+/** Economic P&L buckets, aligned to the Belgian statutory income statement. */
+type PlCategory = "revenue" | "goods" | "services" | "personnel" | "depreciation" | "otherOperatingCharges" | "otherOperatingIncome" | "financialCharges" | "financialIncome" | "exceptionalCharges" | "exceptionalIncome";
+/** Natural balance side: charges (6x) are debit, income (7x) is credit. */
+type PlSide = "debit" | "credit";
+interface PcmnPlClass {
+    /** 2-digit PCMN class, e.g. "60". */
+    readonly code: string;
+    readonly category: PlCategory;
+    readonly side: PlSide;
+    /** French rubric of the Belgian income statement. */
+    readonly label: string;
+}
+/**
+ * The compared P&L classes (charges 60-66, income 70-76). Classes outside this
+ * set (71 stock variation, 72 own work capitalised, 73 subsidies, ...) are not
+ * mapped: both apps leave them out of the compared categories.
+ */
+declare const PCMN_PL_CLASSES: Readonly<Record<string, PcmnPlClass>>;
+/**
+ * PCMN 618 — remuneration and benefits of company directors/managers who are
+ * NOT employed under a contract of employment (dirigeants d'entreprise
+ * indépendants). It belongs to class 61 "Services et biens divers", NOT class
+ * 62 "Rémunérations". This is the one PCMN subtlety that both apps must get
+ * right so an owner's own pay reconciles between a plan and its actuals.
+ */
+declare const DIRECTOR_REMUNERATION_ACCOUNT = "618";
+/**
+ * The P&L category for a PCMN account code of any length (2-digit class up to a
+ * full leaf code), or null when the code is not one of the compared P&L
+ * classes. Applies the 618 rule explicitly before falling back to the class, so
+ * self-employed director remuneration is never miscounted as personnel.
+ */
+declare function plCategoryForCode(code: string): PlCategory | null;
+/**
+ * PCMN liquidity classes (valeurs disponibles): 54 term deposits, 55 banks, 57
+ * cash on hand. Their net movement is the treasury / cash position. (50-53
+ * current investments and 56 are excluded, matching the suite's cash view.)
+ */
+declare const CASH_CLASSES: readonly ["54", "55", "57"];
+type CashClass = (typeof CASH_CLASSES)[number];
+/** Whether an account code belongs to a liquidity (cash) class. */
+declare function isCashClass(code: string): boolean;
+
+/**
+ * Belgian PCMN fixed-asset taxonomy (balance-sheet classes 20-28). Used by
+ * financica-plan to model investments and their depreciation against the
+ * statutory asset rubrics.
+ */
+/** Statutory fixed-asset groups of the Belgian balance sheet. */
+type FixedAssetGroup = "formationExpenses" | "intangible" | "tangible" | "financial";
+interface PcmnFixedAssetClass {
+    /** 2-digit PCMN class, e.g. "22". */
+    readonly code: string;
+    readonly group: FixedAssetGroup;
+    /** French rubric of the Belgian balance sheet. */
+    readonly label: string;
+    /**
+     * Whether the class is depreciated at all. Financial assets (28) and
+     * assets under construction (27) are not; land within 22 is not either,
+     * but that split is finer than the class and left to the caller.
+     */
+    readonly depreciable: boolean;
+}
+declare const PCMN_FIXED_ASSET_CLASSES: Readonly<Record<string, PcmnFixedAssetClass>>;
+/** The fixed-asset group for a PCMN account code, or null if not classes 20-28. */
+declare function fixedAssetGroupForCode(code: string): FixedAssetGroup | null;
+
+export { CASH_CLASSES, type CashClass, DIRECTOR_REMUNERATION_ACCOUNT, type FixedAssetGroup, PCMN_FIXED_ASSET_CLASSES, PCMN_PL_CLASSES, type PcmnFixedAssetClass, type PcmnPlClass, type PlCategory, type PlSide, fixedAssetGroupForCode, isCashClass, plCategoryForCode };

package/dist/index.js

@@ -0,0 +1,144 @@
+// src/pl.ts
+var PCMN_PL_CLASSES = {
+  "60": {
+    code: "60",
+    category: "goods",
+    side: "debit",
+    label: "Approvisionnements et marchandises"
+  },
+  "61": {
+    code: "61",
+    category: "services",
+    side: "debit",
+    label: "Services et biens divers"
+  },
+  "62": {
+    code: "62",
+    category: "personnel",
+    side: "debit",
+    label: "R\xE9mun\xE9rations, charges sociales et pensions"
+  },
+  "63": {
+    code: "63",
+    category: "depreciation",
+    side: "debit",
+    label: "Amortissements, r\xE9ductions de valeur et provisions"
+  },
+  "64": {
+    code: "64",
+    category: "otherOperatingCharges",
+    side: "debit",
+    label: "Autres charges d'exploitation"
+  },
+  "65": {
+    code: "65",
+    category: "financialCharges",
+    side: "debit",
+    label: "Charges financi\xE8res"
+  },
+  "66": {
+    code: "66",
+    category: "exceptionalCharges",
+    side: "debit",
+    label: "Charges exceptionnelles"
+  },
+  "70": {
+    code: "70",
+    category: "revenue",
+    side: "credit",
+    label: "Chiffre d'affaires"
+  },
+  "74": {
+    code: "74",
+    category: "otherOperatingIncome",
+    side: "credit",
+    label: "Autres produits d'exploitation"
+  },
+  "75": {
+    code: "75",
+    category: "financialIncome",
+    side: "credit",
+    label: "Produits financiers"
+  },
+  "76": {
+    code: "76",
+    category: "exceptionalIncome",
+    side: "credit",
+    label: "Produits exceptionnels"
+  }
+};
+var DIRECTOR_REMUNERATION_ACCOUNT = "618";
+function plCategoryForCode(code) {
+  const trimmed = code.trim();
+  if (trimmed.startsWith(DIRECTOR_REMUNERATION_ACCOUNT)) return "services";
+  return PCMN_PL_CLASSES[trimmed.slice(0, 2)]?.category ?? null;
+}
+var CASH_CLASSES = ["54", "55", "57"];
+function isCashClass(code) {
+  return CASH_CLASSES.includes(code.trim().slice(0, 2));
+}
+
+// src/assets.ts
+var PCMN_FIXED_ASSET_CLASSES = {
+  "20": {
+    code: "20",
+    group: "formationExpenses",
+    label: "Frais d'\xE9tablissement",
+    depreciable: true
+  },
+  "21": {
+    code: "21",
+    group: "intangible",
+    label: "Immobilisations incorporelles",
+    depreciable: true
+  },
+  "22": {
+    code: "22",
+    group: "tangible",
+    label: "Terrains et constructions",
+    depreciable: true
+  },
+  "23": {
+    code: "23",
+    group: "tangible",
+    label: "Installations, machines et outillage",
+    depreciable: true
+  },
+  "24": {
+    code: "24",
+    group: "tangible",
+    label: "Mobilier et mat\xE9riel roulant",
+    depreciable: true
+  },
+  "25": {
+    code: "25",
+    group: "tangible",
+    label: "Immobilisations d\xE9tenues en location-financement et droits similaires",
+    depreciable: true
+  },
+  "26": {
+    code: "26",
+    group: "tangible",
+    label: "Autres immobilisations corporelles",
+    depreciable: true
+  },
+  "27": {
+    code: "27",
+    group: "tangible",
+    label: "Immobilisations corporelles en cours et acomptes vers\xE9s",
+    depreciable: false
+  },
+  "28": {
+    code: "28",
+    group: "financial",
+    label: "Immobilisations financi\xE8res",
+    depreciable: false
+  }
+};
+function fixedAssetGroupForCode(code) {
+  return PCMN_FIXED_ASSET_CLASSES[code.trim().slice(0, 2)]?.group ?? null;
+}
+
+export { CASH_CLASSES, DIRECTOR_REMUNERATION_ACCOUNT, PCMN_FIXED_ASSET_CLASSES, PCMN_PL_CLASSES, fixedAssetGroupForCode, isCashClass, plCategoryForCode };
+//# sourceMappingURL=index.js.map
+//# sourceMappingURL=index.js.map

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It belongs to class 61 \"Services et biens divers\", NOT class\n * 62 \"Rémunérations\". This is the one PCMN subtlety that both apps must get\n * right so an owner's own pay reconciles between a plan and its actuals.\n */\nexport const DIRECTOR_REMUNERATION_ACCOUNT = \"618\";\n\n/**\n * The P&L category for a PCMN account code of any length (2-digit class up to a\n * full leaf code), or null when the code is not one of the compared P&L\n * classes. Applies the 618 rule explicitly before falling back to the class, so\n * self-employed director remuneration is never miscounted as personnel.\n */\nexport function plCategoryForCode(code: string): PlCategory | null {\n\tconst trimmed = code.trim();\n\tif (trimmed.startsWith(DIRECTOR_REMUNERATION_ACCOUNT)) return \"services\";\n\treturn PCMN_PL_CLASSES[trimmed.slice(0, 2)]?.category ?? null;\n}\n\n/**\n * PCMN liquidity classes (valeurs disponibles): 54 term deposits, 55 banks, 57\n * cash on hand. Their net movement is the treasury / cash position. (50-53\n * current investments and 56 are excluded, matching the suite's cash view.)\n */\nexport const CASH_CLASSES = [\"54\", \"55\", \"57\"] as const;\nexport type CashClass = (typeof CASH_CLASSES)[number];\n\n/** Whether an account code belongs to a liquidity (cash) class. */\nexport function isCashClass(code: string): boolean {\n\treturn (CASH_CLASSES as readonly string[]).includes(code.trim().slice(0, 2));\n}\n","/**\n * Belgian PCMN fixed-asset taxonomy (balance-sheet classes 20-28). Used by\n * financica-plan to model investments and their depreciation against the\n * statutory asset rubrics.\n */\n\n/** Statutory fixed-asset groups of the Belgian balance sheet. */\nexport type FixedAssetGroup =\n\t| \"formationExpenses\" // 20 frais d'établissement\n\t| \"intangible\" // 21 immobilisations incorporelles\n\t| \"tangible\" // 22-27 immobilisations corporelles\n\t| \"financial\"; // 28 immobilisations financières\n\nexport interface PcmnFixedAssetClass {\n\t/** 2-digit PCMN class, e.g. \"22\". */\n\treadonly code: string;\n\treadonly group: FixedAssetGroup;\n\t/** French rubric of the Belgian balance sheet. */\n\treadonly label: string;\n\t/**\n\t * Whether the class is depreciated at all. Financial assets (28) and\n\t * assets under construction (27) are not; land within 22 is not either,\n\t * but that split is finer than the class and left to the caller.\n\t */\n\treadonly depreciable: boolean;\n}\n\nexport const PCMN_FIXED_ASSET_CLASSES: Readonly<\n\tRecord<string, PcmnFixedAssetClass>\n> = {\n\t\"20\": {\n\t\tcode: \"20\",\n\t\tgroup: \"formationExpenses\",\n\t\tlabel: \"Frais d'établissement\",\n\t\tdepreciable: true,\n\t},\n\t\"21\": {\n\t\tcode: \"21\",\n\t\tgroup: \"intangible\",\n\t\tlabel: \"Immobilisations incorporelles\",\n\t\tdepreciable: true,\n\t},\n\t\"22\": {\n\t\tcode: \"22\",\n\t\tgroup: \"tangible\",\n\t\tlabel: \"Terrains et constructions\",\n\t\tdepreciable: true,\n\t},\n\t\"23\": {\n\t\tcode: \"23\",\n\t\tgroup: \"tangible\",\n\t\tlabel: \"Installations, machines et outillage\",\n\t\tdepreciable: true,\n\t},\n\t\"24\": {\n\t\tcode: \"24\",\n\t\tgroup: \"tangible\",\n\t\tlabel: \"Mobilier et matériel roulant\",\n\t\tdepreciable: true,\n\t},\n\t\"25\": {\n\t\tcode: \"25\",\n\t\tgroup: \"tangible\",\n\t\tlabel: \"Immobilisations détenues en location-financement et droits similaires\",\n\t\tdepreciable: true,\n\t},\n\t\"26\": {\n\t\tcode: \"26\",\n\t\tgroup: \"tangible\",\n\t\tlabel: \"Autres immobilisations corporelles\",\n\t\tdepreciable: true,\n\t},\n\t\"27\": {\n\t\tcode: \"27\",\n\t\tgroup: \"tangible\",\n\t\tlabel: \"Immobilisations corporelles en cours et acomptes versés\",\n\t\tdepreciable: false,\n\t},\n\t\"28\": {\n\t\tcode: \"28\",\n\t\tgroup: \"financial\",\n\t\tlabel: \"Immobilisations financières\",\n\t\tdepreciable: false,\n\t},\n};\n\n/** The fixed-asset group for a PCMN account code, or null if not classes 20-28. */\nexport function fixedAssetGroupForCode(code: string): FixedAssetGroup | null {\n\treturn PCMN_FIXED_ASSET_CLASSES[code.trim().slice(0, 2)]?.group ?? null;\n}\n"]}

package/package.json

@@ -0,0 +1,69 @@
+{
+  "name": "@financica/pcmn",
+  "version": "0.1.0",
+  "description": "Zero-dependency Belgian PCMN (Plan Comptable Minimum Normalisé) class taxonomy: maps income-statement and fixed-asset account classes to economic categories, with the statutory director-remuneration (618) rule.",
+  "keywords": [
+    "pcmn",
+    "belgium",
+    "belgian",
+    "chart-of-accounts",
+    "accounting",
+    "bookkeeping",
+    "income-statement",
+    "minimum-normalise",
+    "typescript"
+  ],
+  "license": "MIT",
+  "author": "Financica",
+  "homepage": "https://github.com/financica/pcmn#readme",
+  "repository": {
+    "type": "git",
+    "url": "git+https://github.com/financica/pcmn.git"
+  },
+  "bugs": {
+    "url": "https://github.com/financica/pcmn/issues"
+  },
+  "type": "module",
+  "sideEffects": false,
+  "main": "./dist/index.cjs",
+  "module": "./dist/index.js",
+  "types": "./dist/index.d.ts",
+  "exports": {
+    ".": {
+      "types": "./dist/index.d.ts",
+      "import": "./dist/index.js",
+      "require": "./dist/index.cjs"
+    },
+    "./package.json": "./package.json"
+  },
+  "files": [
+    "dist",
+    "src",
+    "!src/**/*.test.ts",
+    "CHANGELOG.md",
+    "LICENSE",
+    "README.md"
+  ],
+  "engines": {
+    "node": ">=18"
+  },
+  "scripts": {
+    "build": "tsup",
+    "clean": "rm -rf dist",
+    "lint": "tsc --noEmit",
+    "type-check": "tsc --noEmit",
+    "test": "vitest run",
+    "test:watch": "vitest",
+    "ci": "npm run lint && npm run test && npm run build",
+    "prepublishOnly": "npm run clean && npm run build && npm test"
+  },
+  "devDependencies": {
+    "@types/node": "^26.1.1",
+    "tsup": "^8.5.1",
+    "typescript": "^5.9.3",
+    "vitest": "^4.1.10"
+  },
+  "publishConfig": {
+    "access": "public"
+  }
+}

package/src/assets.ts

@@ -0,0 +1,90 @@
+/**
+ * Belgian PCMN fixed-asset taxonomy (balance-sheet classes 20-28). Used by
+ * financica-plan to model investments and their depreciation against the
+ * statutory asset rubrics.
+ */
+
+/** Statutory fixed-asset groups of the Belgian balance sheet. */
+export type FixedAssetGroup =
+	| "formationExpenses" // 20 frais d'établissement
+	| "intangible" // 21 immobilisations incorporelles
+	| "tangible" // 22-27 immobilisations corporelles
+	| "financial"; // 28 immobilisations financières
+
+export interface PcmnFixedAssetClass {
+	/** 2-digit PCMN class, e.g. "22". */
+	readonly code: string;
+	readonly group: FixedAssetGroup;
+	/** French rubric of the Belgian balance sheet. */
+	readonly label: string;
+	/**
+	 * Whether the class is depreciated at all. Financial assets (28) and
+	 * assets under construction (27) are not; land within 22 is not either,
+	 * but that split is finer than the class and left to the caller.
+	 */
+	readonly depreciable: boolean;
+}
+
+export const PCMN_FIXED_ASSET_CLASSES: Readonly<
+	Record<string, PcmnFixedAssetClass>
+> = {
+	"20": {
+		code: "20",
+		group: "formationExpenses",
+		label: "Frais d'établissement",
+		depreciable: true,
+	},
+	"21": {
+		code: "21",
+		group: "intangible",
+		label: "Immobilisations incorporelles",
+		depreciable: true,
+	},
+	"22": {
+		code: "22",
+		group: "tangible",
+		label: "Terrains et constructions",
+		depreciable: true,
+	},
+	"23": {
+		code: "23",
+		group: "tangible",
+		label: "Installations, machines et outillage",
+		depreciable: true,
+	},
+	"24": {
+		code: "24",
+		group: "tangible",
+		label: "Mobilier et matériel roulant",
+		depreciable: true,
+	},
+	"25": {
+		code: "25",
+		group: "tangible",
+		label: "Immobilisations détenues en location-financement et droits similaires",
+		depreciable: true,
+	},
+	"26": {
+		code: "26",
+		group: "tangible",
+		label: "Autres immobilisations corporelles",
+		depreciable: true,
+	},
+	"27": {
+		code: "27",
+		group: "tangible",
+		label: "Immobilisations corporelles en cours et acomptes versés",
+		depreciable: false,
+	},
+	"28": {
+		code: "28",
+		group: "financial",
+		label: "Immobilisations financières",
+		depreciable: false,
+	},
+};
+
+/** The fixed-asset group for a PCMN account code, or null if not classes 20-28. */
+export function fixedAssetGroupForCode(code: string): FixedAssetGroup | null {
+	return PCMN_FIXED_ASSET_CLASSES[code.trim().slice(0, 2)]?.group ?? null;
+}

package/src/index.ts

@@ -0,0 +1,25 @@
+/**
+ * @financica/pcmn — the Belgian PCMN (Plan Comptable Minimum Normalisé) class
+ * taxonomy shared across the Financica suite. A single, dependency-free
+ * definition of which account classes map to which economic categories, so
+ * financica (aggregating a real ledger) and financica-plan (projecting one)
+ * classify income, costs and assets identically.
+ */
+
+export {
+	CASH_CLASSES,
+	type CashClass,
+	DIRECTOR_REMUNERATION_ACCOUNT,
+	isCashClass,
+	PCMN_PL_CLASSES,
+	type PcmnPlClass,
+	type PlCategory,
+	plCategoryForCode,
+	type PlSide,
+} from "./pl.js";
+export {
+	type FixedAssetGroup,
+	fixedAssetGroupForCode,
+	PCMN_FIXED_ASSET_CLASSES,
+	type PcmnFixedAssetClass,
+} from "./assets.js";

package/src/pl.ts

@@ -0,0 +1,142 @@
+/**
+ * Belgian PCMN (Plan Comptable Minimum Normalisé) profit-and-loss taxonomy: the
+ * 2-digit account classes of the statutory income statement and the economic
+ * categories the Financica suite groups them into. This is the single shared
+ * definition: financica aggregates its real ledger through it, and
+ * financica-plan projects the same categories, so a plan and its actuals
+ * reconcile line for line.
+ */
+
+/** Economic P&L buckets, aligned to the Belgian statutory income statement. */
+export type PlCategory =
+	| "revenue"
+	| "goods"
+	| "services"
+	| "personnel"
+	| "depreciation"
+	| "otherOperatingCharges"
+	| "otherOperatingIncome"
+	| "financialCharges"
+	| "financialIncome"
+	| "exceptionalCharges"
+	| "exceptionalIncome";
+
+/** Natural balance side: charges (6x) are debit, income (7x) is credit. */
+export type PlSide = "debit" | "credit";
+
+export interface PcmnPlClass {
+	/** 2-digit PCMN class, e.g. "60". */
+	readonly code: string;
+	readonly category: PlCategory;
+	readonly side: PlSide;
+	/** French rubric of the Belgian income statement. */
+	readonly label: string;
+}
+
+/**
+ * The compared P&L classes (charges 60-66, income 70-76). Classes outside this
+ * set (71 stock variation, 72 own work capitalised, 73 subsidies, ...) are not
+ * mapped: both apps leave them out of the compared categories.
+ */
+export const PCMN_PL_CLASSES: Readonly<Record<string, PcmnPlClass>> = {
+	"60": {
+		code: "60",
+		category: "goods",
+		side: "debit",
+		label: "Approvisionnements et marchandises",
+	},
+	"61": {
+		code: "61",
+		category: "services",
+		side: "debit",
+		label: "Services et biens divers",
+	},
+	"62": {
+		code: "62",
+		category: "personnel",
+		side: "debit",
+		label: "Rémunérations, charges sociales et pensions",
+	},
+	"63": {
+		code: "63",
+		category: "depreciation",
+		side: "debit",
+		label: "Amortissements, réductions de valeur et provisions",
+	},
+	"64": {
+		code: "64",
+		category: "otherOperatingCharges",
+		side: "debit",
+		label: "Autres charges d'exploitation",
+	},
+	"65": {
+		code: "65",
+		category: "financialCharges",
+		side: "debit",
+		label: "Charges financières",
+	},
+	"66": {
+		code: "66",
+		category: "exceptionalCharges",
+		side: "debit",
+		label: "Charges exceptionnelles",
+	},
+	"70": {
+		code: "70",
+		category: "revenue",
+		side: "credit",
+		label: "Chiffre d'affaires",
+	},
+	"74": {
+		code: "74",
+		category: "otherOperatingIncome",
+		side: "credit",
+		label: "Autres produits d'exploitation",
+	},
+	"75": {
+		code: "75",
+		category: "financialIncome",
+		side: "credit",
+		label: "Produits financiers",
+	},
+	"76": {
+		code: "76",
+		category: "exceptionalIncome",
+		side: "credit",
+		label: "Produits exceptionnels",
+	},
+};
+
+/**
+ * PCMN 618 — remuneration and benefits of company directors/managers who are
+ * NOT employed under a contract of employment (dirigeants d'entreprise
+ * indépendants). It belongs to class 61 "Services et biens divers", NOT class
+ * 62 "Rémunérations". This is the one PCMN subtlety that both apps must get
+ * right so an owner's own pay reconciles between a plan and its actuals.
+ */
+export const DIRECTOR_REMUNERATION_ACCOUNT = "618";
+
+/**
+ * The P&L category for a PCMN account code of any length (2-digit class up to a
+ * full leaf code), or null when the code is not one of the compared P&L
+ * classes. Applies the 618 rule explicitly before falling back to the class, so
+ * self-employed director remuneration is never miscounted as personnel.
+ */
+export function plCategoryForCode(code: string): PlCategory | null {
+	const trimmed = code.trim();
+	if (trimmed.startsWith(DIRECTOR_REMUNERATION_ACCOUNT)) return "services";
+	return PCMN_PL_CLASSES[trimmed.slice(0, 2)]?.category ?? null;
+}
+
+/**
+ * PCMN liquidity classes (valeurs disponibles): 54 term deposits, 55 banks, 57
+ * cash on hand. Their net movement is the treasury / cash position. (50-53
+ * current investments and 56 are excluded, matching the suite's cash view.)
+ */
+export const CASH_CLASSES = ["54", "55", "57"] as const;
+export type CashClass = (typeof CASH_CLASSES)[number];
+
+/** Whether an account code belongs to a liquidity (cash) class. */
+export function isCashClass(code: string): boolean {
+	return (CASH_CLASSES as readonly string[]).includes(code.trim().slice(0, 2));
+}