@financica/pcmn 0.1.0 → 0.1.1

package/CHANGELOG.md

@@ -1,5 +1,11 @@
 # Changelog
 
+## 0.1.1
+
+- Rename the `otherOperatingCharges` / `otherOperatingIncome` categories to
+  `otherCharges` / `otherIncome` to match the suite's existing bucket names, so
+  aggregation is a direct category lookup with no adapter.
+
 ## 0.1.0
 
 Initial release. Belgian PCMN class taxonomy:

package/dist/index.cjs

@@ -28,7 +28,7 @@ var PCMN_PL_CLASSES = {
   },
   "64": {
     code: "64",
-    category: "otherOperatingCharges",
+    category: "otherCharges",
     side: "debit",
     label: "Autres charges d'exploitation"
   },
@@ -52,7 +52,7 @@ var PCMN_PL_CLASSES = {
   },
   "74": {
     code: "74",
-    category: "otherOperatingIncome",
+    category: "otherIncome",
     side: "credit",
     label: "Autres produits d'exploitation"
   },

package/dist/index.cjs.map

@@ -1 +1 @@
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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"]}
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This is the single shared\n * definition: financica aggregates its real ledger through it, and\n * financica-plan projects the same categories, so a plan and its actuals\n * reconcile line for line.\n */\n\n/** Economic P&L buckets, aligned to the Belgian statutory income statement. */\nexport type PlCategory =\n\t| \"revenue\"\n\t| \"goods\"\n\t| \"services\"\n\t| \"personnel\"\n\t| \"depreciation\"\n\t| \"otherCharges\"\n\t| \"otherIncome\"\n\t| \"financialCharges\"\n\t| \"financialIncome\"\n\t| \"exceptionalCharges\"\n\t| \"exceptionalIncome\";\n\n/** Natural balance side: charges (6x) are debit, income (7x) is credit. */\nexport type PlSide = \"debit\" | \"credit\";\n\nexport interface PcmnPlClass {\n\t/** 2-digit PCMN class, e.g. \"60\". */\n\treadonly code: string;\n\treadonly category: PlCategory;\n\treadonly side: PlSide;\n\t/** French rubric of the Belgian income statement. */\n\treadonly label: string;\n}\n\n/**\n * The compared P&L classes (charges 60-66, income 70-76). Classes outside this\n * set (71 stock variation, 72 own work capitalised, 73 subsidies, ...) are not\n * mapped: both apps leave them out of the compared categories.\n */\nexport const PCMN_PL_CLASSES: Readonly<Record<string, PcmnPlClass>> = {\n\t\"60\": {\n\t\tcode: \"60\",\n\t\tcategory: \"goods\",\n\t\tside: \"debit\",\n\t\tlabel: \"Approvisionnements et marchandises\",\n\t},\n\t\"61\": {\n\t\tcode: \"61\",\n\t\tcategory: \"services\",\n\t\tside: \"debit\",\n\t\tlabel: \"Services et biens divers\",\n\t},\n\t\"62\": {\n\t\tcode: \"62\",\n\t\tcategory: \"personnel\",\n\t\tside: \"debit\",\n\t\tlabel: \"Rémunérations, charges sociales et pensions\",\n\t},\n\t\"63\": {\n\t\tcode: \"63\",\n\t\tcategory: \"depreciation\",\n\t\tside: \"debit\",\n\t\tlabel: \"Amortissements, réductions de valeur et provisions\",\n\t},\n\t\"64\": {\n\t\tcode: \"64\",\n\t\tcategory: \"otherCharges\",\n\t\tside: \"debit\",\n\t\tlabel: \"Autres charges d'exploitation\",\n\t},\n\t\"65\": {\n\t\tcode: \"65\",\n\t\tcategory: \"financialCharges\",\n\t\tside: \"debit\",\n\t\tlabel: \"Charges financières\",\n\t},\n\t\"66\": {\n\t\tcode: \"66\",\n\t\tcategory: \"exceptionalCharges\",\n\t\tside: \"debit\",\n\t\tlabel: \"Charges exceptionnelles\",\n\t},\n\t\"70\": {\n\t\tcode: \"70\",\n\t\tcategory: \"revenue\",\n\t\tside: \"credit\",\n\t\tlabel: \"Chiffre d'affaires\",\n\t},\n\t\"74\": {\n\t\tcode: \"74\",\n\t\tcategory: \"otherIncome\",\n\t\tside: \"credit\",\n\t\tlabel: \"Autres produits d'exploitation\",\n\t},\n\t\"75\": {\n\t\tcode: \"75\",\n\t\tcategory: \"financialIncome\",\n\t\tside: \"credit\",\n\t\tlabel: \"Produits financiers\",\n\t},\n\t\"76\": {\n\t\tcode: \"76\",\n\t\tcategory: \"exceptionalIncome\",\n\t\tside: \"credit\",\n\t\tlabel: \"Produits exceptionnels\",\n\t},\n};\n\n/**\n * PCMN 618 — remuneration and benefits of company directors/managers who are\n * NOT employed under a contract of employment (dirigeants d'entreprise\n * indépendants). 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

@@ -7,7 +7,7 @@
  * 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";
+type PlCategory = "revenue" | "goods" | "services" | "personnel" | "depreciation" | "otherCharges" | "otherIncome" | "financialCharges" | "financialIncome" | "exceptionalCharges" | "exceptionalIncome";
 /** Natural balance side: charges (6x) are debit, income (7x) is credit. */
 type PlSide = "debit" | "credit";
 interface PcmnPlClass {

package/dist/index.d.ts

@@ -7,7 +7,7 @@
  * 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";
+type PlCategory = "revenue" | "goods" | "services" | "personnel" | "depreciation" | "otherCharges" | "otherIncome" | "financialCharges" | "financialIncome" | "exceptionalCharges" | "exceptionalIncome";
 /** Natural balance side: charges (6x) are debit, income (7x) is credit. */
 type PlSide = "debit" | "credit";
 interface PcmnPlClass {

package/dist/index.js

@@ -26,7 +26,7 @@ var PCMN_PL_CLASSES = {
   },
   "64": {
     code: "64",
-    category: "otherOperatingCharges",
+    category: "otherCharges",
     side: "debit",
     label: "Autres charges d'exploitation"
   },
@@ -50,7 +50,7 @@ var PCMN_PL_CLASSES = {
   },
   "74": {
     code: "74",
-    category: "otherOperatingIncome",
+    category: "otherIncome",
     side: "credit",
     label: "Autres produits d'exploitation"
   },

package/dist/index.js.map

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Classes outside this\n * set (71 stock variation, 72 own work capitalised, 73 subsidies, ...) are not\n * mapped: both apps leave them out of the compared categories.\n */\nexport const PCMN_PL_CLASSES: Readonly<Record<string, PcmnPlClass>> = {\n\t\"60\": {\n\t\tcode: \"60\",\n\t\tcategory: \"goods\",\n\t\tside: \"debit\",\n\t\tlabel: \"Approvisionnements et marchandises\",\n\t},\n\t\"61\": {\n\t\tcode: \"61\",\n\t\tcategory: \"services\",\n\t\tside: \"debit\",\n\t\tlabel: \"Services et biens divers\",\n\t},\n\t\"62\": {\n\t\tcode: \"62\",\n\t\tcategory: \"personnel\",\n\t\tside: \"debit\",\n\t\tlabel: \"Rémunérations, charges sociales et pensions\",\n\t},\n\t\"63\": {\n\t\tcode: \"63\",\n\t\tcategory: \"depreciation\",\n\t\tside: \"debit\",\n\t\tlabel: \"Amortissements, réductions de valeur et provisions\",\n\t},\n\t\"64\": {\n\t\tcode: \"64\",\n\t\tcategory: \"otherOperatingCharges\",\n\t\tside: \"debit\",\n\t\tlabel: \"Autres charges d'exploitation\",\n\t},\n\t\"65\": {\n\t\tcode: \"65\",\n\t\tcategory: \"financialCharges\",\n\t\tside: \"debit\",\n\t\tlabel: \"Charges financières\",\n\t},\n\t\"66\": {\n\t\tcode: \"66\",\n\t\tcategory: \"exceptionalCharges\",\n\t\tside: \"debit\",\n\t\tlabel: \"Charges exceptionnelles\",\n\t},\n\t\"70\": {\n\t\tcode: \"70\",\n\t\tcategory: \"revenue\",\n\t\tside: \"credit\",\n\t\tlabel: \"Chiffre d'affaires\",\n\t},\n\t\"74\": {\n\t\tcode: \"74\",\n\t\tcategory: \"otherOperatingIncome\",\n\t\tside: \"credit\",\n\t\tlabel: \"Autres produits d'exploitation\",\n\t},\n\t\"75\": {\n\t\tcode: \"75\",\n\t\tcategory: \"financialIncome\",\n\t\tside: \"credit\",\n\t\tlabel: \"Produits financiers\",\n\t},\n\t\"76\": {\n\t\tcode: \"76\",\n\t\tcategory: \"exceptionalIncome\",\n\t\tside: \"credit\",\n\t\tlabel: \"Produits exceptionnels\",\n\t},\n};\n\n/**\n * PCMN 618 — remuneration and benefits of company directors/managers who are\n * NOT employed under a contract of employment (dirigeants d'entreprise\n * indépendants). 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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. 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Classes outside this\n * set (71 stock variation, 72 own work capitalised, 73 subsidies, ...) are not\n * mapped: both apps leave them out of the compared categories.\n */\nexport const PCMN_PL_CLASSES: Readonly<Record<string, PcmnPlClass>> = {\n\t\"60\": {\n\t\tcode: \"60\",\n\t\tcategory: \"goods\",\n\t\tside: \"debit\",\n\t\tlabel: \"Approvisionnements et marchandises\",\n\t},\n\t\"61\": {\n\t\tcode: \"61\",\n\t\tcategory: \"services\",\n\t\tside: \"debit\",\n\t\tlabel: \"Services et biens divers\",\n\t},\n\t\"62\": {\n\t\tcode: \"62\",\n\t\tcategory: \"personnel\",\n\t\tside: \"debit\",\n\t\tlabel: \"Rémunérations, charges sociales et pensions\",\n\t},\n\t\"63\": {\n\t\tcode: \"63\",\n\t\tcategory: \"depreciation\",\n\t\tside: \"debit\",\n\t\tlabel: \"Amortissements, réductions de valeur et provisions\",\n\t},\n\t\"64\": {\n\t\tcode: \"64\",\n\t\tcategory: \"otherCharges\",\n\t\tside: \"debit\",\n\t\tlabel: \"Autres charges d'exploitation\",\n\t},\n\t\"65\": {\n\t\tcode: \"65\",\n\t\tcategory: \"financialCharges\",\n\t\tside: \"debit\",\n\t\tlabel: \"Charges financières\",\n\t},\n\t\"66\": {\n\t\tcode: \"66\",\n\t\tcategory: \"exceptionalCharges\",\n\t\tside: \"debit\",\n\t\tlabel: \"Charges exceptionnelles\",\n\t},\n\t\"70\": {\n\t\tcode: \"70\",\n\t\tcategory: \"revenue\",\n\t\tside: \"credit\",\n\t\tlabel: \"Chiffre d'affaires\",\n\t},\n\t\"74\": {\n\t\tcode: \"74\",\n\t\tcategory: \"otherIncome\",\n\t\tside: \"credit\",\n\t\tlabel: \"Autres produits d'exploitation\",\n\t},\n\t\"75\": {\n\t\tcode: \"75\",\n\t\tcategory: \"financialIncome\",\n\t\tside: \"credit\",\n\t\tlabel: \"Produits financiers\",\n\t},\n\t\"76\": {\n\t\tcode: \"76\",\n\t\tcategory: \"exceptionalIncome\",\n\t\tside: \"credit\",\n\t\tlabel: \"Produits exceptionnels\",\n\t},\n};\n\n/**\n * PCMN 618 — remuneration and benefits of company directors/managers who are\n * NOT employed under a contract of employment (dirigeants d'entreprise\n * indépendants). 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

@@ -1,6 +1,6 @@
 {
   "name": "@financica/pcmn",
-  "version": "0.1.0",
+  "version": "0.1.1",
   "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",

package/src/pl.ts

@@ -14,8 +14,8 @@ export type PlCategory =
 	| "services"
 	| "personnel"
 	| "depreciation"
-	| "otherOperatingCharges"
-	| "otherOperatingIncome"
+	| "otherCharges"
+	| "otherIncome"
 	| "financialCharges"
 	| "financialIncome"
 	| "exceptionalCharges"
@@ -65,7 +65,7 @@ export const PCMN_PL_CLASSES: Readonly<Record<string, PcmnPlClass>> = {
 	},
 	"64": {
 		code: "64",
-		category: "otherOperatingCharges",
+		category: "otherCharges",
 		side: "debit",
 		label: "Autres charges d'exploitation",
 	},
@@ -89,7 +89,7 @@ export const PCMN_PL_CLASSES: Readonly<Record<string, PcmnPlClass>> = {
 	},
 	"74": {
 		code: "74",
-		category: "otherOperatingIncome",
+		category: "otherIncome",
 		side: "credit",
 		label: "Autres produits d'exploitation",
 	},