@fullqueso/mcp-bc-gastos 1.1.0

package/.env.example

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+# Business Central OAuth 2.0
+BC_TENANT_ID=your-azure-tenant-id
+BC_CLIENT_ID=your-azure-app-client-id
+BC_CLIENT_SECRET=your-azure-app-client-secret
+BC_TOKEN_URL=https://login.microsoftonline.com/YOUR_TENANT_ID/oauth2/v2.0/token
+BC_SCOPE=https://api.businesscentral.dynamics.com/.default
+
+# Business Central API
+BC_API_BASE=https://api.businesscentral.dynamics.com/v2.0
+BC_ENVIRONMENT=production
+
+# Company GUIDs (from Business Central > Companies)
+BC_COMPANY_FQ01=guid-for-store-fq01
+BC_COMPANY_FQ28=guid-for-store-fq28
+BC_COMPANY_FQ88=guid-for-store-fq88
+
+# Optional
+LOG_LEVEL=info

package/CHANGELOG.md

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+# CHANGELOG
+
+## [1.1.0] - 2026-02-19
+
+### Added
+- Herramienta `get_expense_details` - Drill-down transaccional de gastos con filtros por categoría, cuenta, monto mínimo y límite configurable
+- Herramienta `get_account_transactions` - Listado completo de transacciones por cuenta contable con running balance
+- Vendor lookup automático en ambas herramientas nuevas: cada transacción incluye `vendor_name` y `vendor_number` vía cruce con Vendor Ledger Entries
+- Métodos `getVendorLedgerEntries()`, `getVendors()` y `buildVendorMap()` en bc-client.js
+- Método `getDetailedGLEntries()` con filtros flexibles (cuenta específica, rango, fechas, top)
+
+### Technical
+- `buildVendorMap()` es resiliente: retorna `{}` si los endpoints de vendor no están disponibles (try/catch con logger.warn)
+- GL entries y vendor map se fetchean en paralelo con `Promise.all` en ambas herramientas
+- Tests 6 y 7 agregados a test-tools.js (total: 7 tools testeadas)
+
+---
+
+## [1.0.0] - 2026-02-18
+
+### Added
+- Herramienta `get_expense_analysis` - Análisis detallado de gastos por categoría
+- Herramienta `get_efficiency_ratios` - Cálculo de ratios financieros
+- Herramienta `compare_stores` - Comparación entre tiendas
+- Herramienta `detect_anomalies` - Detección automática de anomalías
+- Herramienta `get_trends` - Análisis de tendencias históricas
+- Integración con Business Central API vía OAuth 2.0
+- Mapeo completo del Chart of Accounts (60000-99999, 50000-59999)
+- Conversión automática VES/USD
+- Benchmarking contra rangos esperados
+- Insights accionables automáticos
+
+### Technical
+- Cliente Business Central con OAuth 2.0
+- ExpenseAnalyzer para análisis de gastos
+- RatioCalculator para métricas financieras
+- AnomalyDetector para alertas
+- TrendAnalyzer para análisis histórico
+- Formatter para outputs bien formateados
+
+---
+
+## [0.1.0] - 2026-02-18
+
+### Added
+- Proyecto inicializado
+- Documentación completa (CLAUDE.md, TODO.md, PLAN_SUMMARY.md)
+- Estructura de proyecto definida
+- Chart of Accounts mapeado

package/LICENSE

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+MIT License
+
+Copyright (c) 2026 Francisco Padilla / Full Queso
+
+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

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+# @fullqueso/mcp-bc-gastos
+
+MCP server for analyzing operational expenses and financial ratios from Microsoft Business Central. Built for the Full Queso franchise (3 stores: FQ01 Chacao, FQ28 Marques, FQ88 Candelaria).
+
+## Features
+
+- **Expense Analysis** - Detailed breakdown by 10 categories with account-level detail and benchmarks
+- **Efficiency Ratios** - Expense-to-income, payroll, rent, utilities, marketing, operating margin
+- **Store Comparison** - Rankings, variances, and savings opportunities across stores
+- **Anomaly Detection** - Automatic alerts by severity with root-cause analysis
+- **Trend Analysis** - 6-month historical trends with growth rates and seasonality
+- **Expense Details** - Transaction-level drill-down with vendor information
+- **Account Transactions** - Per-account ledger with running balance and vendor lookup
+
+## Installation
+
+### Claude Desktop
+
+Add to your `claude_desktop_config.json`:
+
+```json
+{
+  "mcpServers": {
+    "fullqueso-bc-gastos": {
+      "command": "npx",
+      "args": ["-y", "@fullqueso/mcp-bc-gastos"],
+      "env": {
+        "BC_TENANT_ID": "your-azure-tenant-id",
+        "BC_CLIENT_ID": "your-azure-app-client-id",
+        "BC_CLIENT_SECRET": "your-azure-app-client-secret",
+        "BC_TOKEN_URL": "https://login.microsoftonline.com/YOUR_TENANT/oauth2/v2.0/token",
+        "BC_SCOPE": "https://api.businesscentral.dynamics.com/.default",
+        "BC_API_BASE": "https://api.businesscentral.dynamics.com/v2.0",
+        "BC_ENVIRONMENT": "production",
+        "BC_COMPANY_FQ01": "company-guid-fq01",
+        "BC_COMPANY_FQ28": "company-guid-fq28",
+        "BC_COMPANY_FQ88": "company-guid-fq88"
+      }
+    }
+  }
+}
+```
+
+### Local Development
+
+```bash
+git clone https://github.com/Fullqueso/fullqueso-mcp-bc-gastos.git
+cd fullqueso-mcp-bc-gastos
+npm install
+cp .env.example .env
+# Edit .env with your credentials
+npm start
+```
+
+## Tools
+
+### get_expense_analysis
+Detailed expense analysis by category with benchmark comparisons.
+- Parameters: `stores`, `period`, `month`, `start_date`, `end_date`
+
+### get_efficiency_ratios
+Financial ratios: expense-to-income, payroll, rent, utilities, marketing, operating margin.
+- Parameters: `stores`, `period`, `month`, `start_date`, `end_date`
+
+### compare_stores
+Compare all stores with efficiency rankings and savings opportunities.
+- Parameters: `period`, `month`, `start_date`, `end_date`
+
+### detect_anomalies
+Detect expense anomalies with severity levels and recommended actions.
+- Parameters: `stores`, `period`, `month`, `start_date`, `end_date`, `sensitivity`
+
+### get_trends
+Historical trend analysis (up to 6 months) with growth rates and ASCII charts.
+- Parameters: `store`, `months`
+
+### get_expense_details
+Transaction-level drill-down with vendor lookup and filters.
+- Parameters: `store`, `period`, `month`, `start_date`, `end_date`, `category`, `account_number`, `min_amount`, `limit`
+
+### get_account_transactions
+Per-account ledger view with running balance and vendor information.
+- Parameters: `account_number`, `store`, `start_date`, `end_date`
+
+## Environment Variables
+
+| Variable | Required | Description |
+|---|---|---|
+| `BC_TENANT_ID` | Yes | Azure AD tenant ID |
+| `BC_CLIENT_ID` | Yes | Azure AD app client ID |
+| `BC_CLIENT_SECRET` | Yes | Azure AD app client secret |
+| `BC_TOKEN_URL` | Yes | OAuth 2.0 token endpoint |
+| `BC_SCOPE` | Yes | BC API scope |
+| `BC_API_BASE` | Yes | BC API base URL |
+| `BC_ENVIRONMENT` | Yes | BC environment (e.g., `production`) |
+| `BC_COMPANY_FQ01` | Yes | Company GUID for store FQ01 |
+| `BC_COMPANY_FQ28` | No | Company GUID for store FQ28 |
+| `BC_COMPANY_FQ88` | No | Company GUID for store FQ88 |
+| `LOG_LEVEL` | No | Log level: `debug`, `info`, `warn`, `error` (default: `info`) |
+
+## Chart of Accounts
+
+10 expense categories mapped to account ranges 60000-99999:
+
+1. **Planta Fisica** (60000-60999) - Rent, utilities
+2. **Alquiler Equipos** (61000-61999) - Equipment rental
+3. **Logistica** (62000-62999) - Vehicles, delivery
+4. **Marketing** (63000-63999) - Advertising, commissions
+5. **Administrativos** (64000-64999) - Office, software
+6. **Seguros** (65000-65999) - Insurance
+7. **Bancarios** (67000-67999) - Banking fees, interest
+8. **Servicios Contratados** (68000-68999) - Contracted services
+9. **Nomina** (70000-74999) - Payroll, benefits
+10. **Otros** (80000-99999) - Depreciation, other
+
+## License
+
+MIT

package/config/benchmarks.js

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+// Industry Benchmarks for Quick-Service Restaurant / Deli
+// Ranges and optimal percentages (as % of total income)
+
+export const BENCHMARKS = {
+  planta_fisica: {
+    name: 'Planta Física (Alquiler + Servicios)',
+    min: 7,
+    max: 12,
+    optimal: 8,
+    alert_high: 15,
+    unit: '% de ingresos',
+  },
+  alquiler_equipos: {
+    name: 'Alquiler de Equipos',
+    min: 1,
+    max: 3,
+    optimal: 2,
+    alert_high: 5,
+    unit: '% de ingresos',
+  },
+  logistica: {
+    name: 'Logística',
+    min: 2,
+    max: 5,
+    optimal: 3,
+    alert_high: 7,
+    unit: '% de ingresos',
+  },
+  marketing: {
+    name: 'Marketing',
+    min: 2,
+    max: 5,
+    optimal: 3,
+    alert_high: 8,
+    unit: '% de ingresos',
+  },
+  administrativos: {
+    name: 'Administrativos',
+    min: 1,
+    max: 3,
+    optimal: 2,
+    alert_high: 5,
+    unit: '% de ingresos',
+  },
+  seguros: {
+    name: 'Seguros',
+    min: 0.5,
+    max: 2,
+    optimal: 1,
+    alert_high: 3,
+    unit: '% de ingresos',
+  },
+  bancarios: {
+    name: 'Bancarios',
+    min: 1,
+    max: 3,
+    optimal: 2,
+    alert_high: 5,
+    unit: '% de ingresos',
+  },
+  servicios_contratados: {
+    name: 'Servicios Contratados',
+    min: 1,
+    max: 3,
+    optimal: 2,
+    alert_high: 5,
+    unit: '% de ingresos',
+  },
+  nomina: {
+    name: 'Nómina',
+    min: 25,
+    max: 35,
+    optimal: 28,
+    alert_high: 40,
+    unit: '% de ingresos',
+  },
+  otros: {
+    name: 'Otros Gastos',
+    min: 1,
+    max: 5,
+    optimal: 2,
+    alert_high: 8,
+    unit: '% de ingresos',
+  },
+};
+
+// Operating Margin Benchmarks
+export const MARGIN_BENCHMARKS = {
+  operating_margin: {
+    name: 'Margen Operativo',
+    min: 40,
+    max: 60,
+    optimal: 55,
+    alert_low: 35,
+    unit: '%',
+  },
+  expense_to_income: {
+    name: 'Gastos / Ingresos',
+    min: 40,
+    max: 60,
+    optimal: 45,
+    alert_high: 65,
+    unit: '%',
+  },
+};
+
+export function evaluateBenchmark(categoryKey, percentOfIncome) {
+  const benchmark = BENCHMARKS[categoryKey];
+  if (!benchmark) return { status: 'unknown', message: 'Sin benchmark disponible' };
+
+  if (percentOfIncome <= benchmark.optimal) {
+    return { status: 'optimal', message: `Óptimo (≤${benchmark.optimal}%)`, icon: '✅' };
+  }
+  if (percentOfIncome <= benchmark.max) {
+    return { status: 'normal', message: `Normal (${benchmark.min}-${benchmark.max}%)`, icon: '✓' };
+  }
+  if (percentOfIncome <= benchmark.alert_high) {
+    return { status: 'warning', message: `Elevado (>${benchmark.max}%)`, icon: '⚠️' };
+  }
+  return { status: 'critical', message: `Crítico (>${benchmark.alert_high}%)`, icon: '🚨' };
+}
+
+export function evaluateMargin(marginPct) {
+  const b = MARGIN_BENCHMARKS.operating_margin;
+  if (marginPct >= b.optimal) {
+    return { status: 'optimal', message: `Excelente (≥${b.optimal}%)`, icon: '✅' };
+  }
+  if (marginPct >= b.min) {
+    return { status: 'normal', message: `Saludable (${b.min}-${b.max}%)`, icon: '✓' };
+  }
+  if (marginPct >= b.alert_low) {
+    return { status: 'warning', message: `Bajo (<${b.min}%)`, icon: '⚠️' };
+  }
+  return { status: 'critical', message: `Crítico (<${b.alert_low}%)`, icon: '🚨' };
+}

package/config/company-config.js

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+// Company Configuration - Full Queso Stores
+// Uses lazy evaluation to ensure env vars are available after dotenv.config()
+
+function getStores() {
+  return {
+    FQ01: {
+      companyId: process.env.BC_COMPANY_FQ01,
+      name: 'FQ01 Chacao',
+      shortName: 'Chacao',
+      location: 'Chacao, Caracas',
+    },
+    FQ28: {
+      companyId: process.env.BC_COMPANY_FQ28,
+      name: 'FQ28 Marqués',
+      shortName: 'Marqués',
+      location: 'El Marqués, Caracas',
+    },
+    FQ88: {
+      companyId: process.env.BC_COMPANY_FQ88,
+      name: 'FQ88 Candelaria',
+      shortName: 'Candelaria',
+      location: 'La Candelaria, Caracas',
+    },
+  };
+}
+
+export const ALL_STORE_CODES = ['FQ01', 'FQ28', 'FQ88'];
+
+export function resolveStores(storeCodes) {
+  const stores = getStores();
+  if (!storeCodes || storeCodes.length === 0 || storeCodes.includes('all')) {
+    return Object.entries(stores).map(([code, info]) => ({ code, ...info }));
+  }
+  return storeCodes.map((code) => {
+    const info = stores[code];
+    if (!info) throw new Error(`Tienda desconocida: ${code}. Opciones: ${ALL_STORE_CODES.join(', ')}`);
+    return { code, ...info };
+  });
+}

package/config/expense-accounts.js

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+// Expense Accounts - Chart of Accounts (60000-99999)
+// 10 Categorías de Gastos Operacionales
+
+export const EXPENSE_CATEGORIES = {
+  planta_fisica: {
+    name: 'Planta Física',
+    nameEn: 'Physical Plant',
+    icon: '🏢',
+    accountRange: { min: 60000, max: 60999 },
+    accounts: {
+      60100: { name: 'Alquiler Local', nameEn: 'Store Rent' },
+      60200: { name: 'Electricidad', nameEn: 'Electricity' },
+      60300: { name: 'Agua', nameEn: 'Water' },
+      60400: { name: 'Gas', nameEn: 'Gas' },
+      60500: { name: 'Internet/Telefonía', nameEn: 'Internet/Phone' },
+      60600: { name: 'Mantenimiento Local', nameEn: 'Store Maintenance' },
+      60700: { name: 'Limpieza', nameEn: 'Cleaning' },
+      60800: { name: 'Seguridad Física', nameEn: 'Physical Security' },
+      60900: { name: 'Otros Planta Física', nameEn: 'Other Plant Expenses' },
+    },
+  },
+  alquiler_equipos: {
+    name: 'Alquiler de Equipos',
+    nameEn: 'Equipment Rental',
+    icon: '🔧',
+    accountRange: { min: 61000, max: 61999 },
+    accounts: {
+      61100: { name: 'Alquiler Equipos Refrigeración', nameEn: 'Refrigeration Equipment Rental' },
+      61200: { name: 'Alquiler Equipos Cocina', nameEn: 'Kitchen Equipment Rental' },
+      61300: { name: 'Alquiler POS/Tecnología', nameEn: 'POS/Tech Equipment Rental' },
+      61400: { name: 'Leasing Vehicular', nameEn: 'Vehicle Leasing' },
+      61900: { name: 'Otros Alquiler Equipos', nameEn: 'Other Equipment Rental' },
+    },
+  },
+  logistica: {
+    name: 'Logística',
+    nameEn: 'Logistics',
+    icon: '🚚',
+    accountRange: { min: 62000, max: 62999 },
+    accounts: {
+      62100: { name: 'Combustible Vehículos', nameEn: 'Vehicle Fuel' },
+      62200: { name: 'Mantenimiento Vehículos', nameEn: 'Vehicle Maintenance' },
+      62300: { name: 'Peajes y Estacionamiento', nameEn: 'Tolls & Parking' },
+      62400: { name: 'Servicio Delivery Terceros', nameEn: 'Third-party Delivery' },
+      62500: { name: 'Embalaje y Empaque', nameEn: 'Packaging' },
+      62600: { name: 'Flete y Transporte', nameEn: 'Freight & Transport' },
+      62900: { name: 'Otros Logística', nameEn: 'Other Logistics' },
+    },
+  },
+  marketing: {
+    name: 'Marketing',
+    nameEn: 'Marketing',
+    icon: '📣',
+    accountRange: { min: 63000, max: 63999 },
+    accounts: {
+      63100: { name: 'Publicidad Digital', nameEn: 'Digital Advertising' },
+      63200: { name: 'Publicidad Impresa', nameEn: 'Print Advertising' },
+      63300: { name: 'Redes Sociales', nameEn: 'Social Media' },
+      63400: { name: 'Promociones y Descuentos', nameEn: 'Promotions & Discounts' },
+      63500: { name: 'Eventos y Degustaciones', nameEn: 'Events & Tastings' },
+      63600: { name: 'Comisiones Delivery Apps', nameEn: 'Delivery App Commissions' },
+      63700: { name: 'Material POP', nameEn: 'POP Material' },
+      63900: { name: 'Otros Marketing', nameEn: 'Other Marketing' },
+    },
+  },
+  administrativos: {
+    name: 'Administrativos',
+    nameEn: 'Administrative',
+    icon: '📋',
+    accountRange: { min: 64000, max: 64999 },
+    accounts: {
+      64100: { name: 'Útiles de Oficina', nameEn: 'Office Supplies' },
+      64200: { name: 'Software y Suscripciones', nameEn: 'Software & Subscriptions' },
+      64300: { name: 'Honorarios Profesionales', nameEn: 'Professional Fees' },
+      64400: { name: 'Viáticos y Representación', nameEn: 'Travel & Representation' },
+      64500: { name: 'Capacitación Personal', nameEn: 'Staff Training' },
+      64600: { name: 'Correo y Mensajería', nameEn: 'Mail & Courier' },
+      64700: { name: 'Licencias y Permisos', nameEn: 'Licenses & Permits' },
+      64900: { name: 'Otros Administrativos', nameEn: 'Other Administrative' },
+    },
+  },
+  seguros: {
+    name: 'Seguros',
+    nameEn: 'Insurance',
+    icon: '🛡️',
+    accountRange: { min: 65000, max: 65999 },
+    accounts: {
+      65100: { name: 'Seguro Local', nameEn: 'Store Insurance' },
+      65200: { name: 'Seguro Vehículos', nameEn: 'Vehicle Insurance' },
+      65300: { name: 'Seguro Equipos', nameEn: 'Equipment Insurance' },
+      65400: { name: 'Seguro Responsabilidad Civil', nameEn: 'Liability Insurance' },
+      65900: { name: 'Otros Seguros', nameEn: 'Other Insurance' },
+    },
+  },
+  bancarios: {
+    name: 'Bancarios',
+    nameEn: 'Banking',
+    icon: '🏦',
+    accountRange: { min: 67000, max: 67999 },
+    accounts: {
+      67100: { name: 'Comisiones Bancarias', nameEn: 'Bank Fees' },
+      67200: { name: 'Comisiones Punto de Venta', nameEn: 'POS Fees' },
+      67300: { name: 'Intereses Préstamos', nameEn: 'Loan Interest' },
+      67400: { name: 'Comisiones Transferencias', nameEn: 'Transfer Fees' },
+      67500: { name: 'Mantenimiento Cuentas', nameEn: 'Account Maintenance' },
+      67900: { name: 'Otros Bancarios', nameEn: 'Other Banking' },
+    },
+  },
+  servicios_contratados: {
+    name: 'Servicios Contratados',
+    nameEn: 'Contracted Services',
+    icon: '🤝',
+    accountRange: { min: 68000, max: 68999 },
+    accounts: {
+      68100: { name: 'Contabilidad Externa', nameEn: 'External Accounting' },
+      68200: { name: 'Asesoría Legal', nameEn: 'Legal Advisory' },
+      68300: { name: 'Consultoría', nameEn: 'Consulting' },
+      68400: { name: 'Servicios IT', nameEn: 'IT Services' },
+      68500: { name: 'Control de Plagas', nameEn: 'Pest Control' },
+      68600: { name: 'Servicio Técnico Equipos', nameEn: 'Equipment Technical Service' },
+      68900: { name: 'Otros Servicios Contratados', nameEn: 'Other Contracted Services' },
+    },
+  },
+  nomina: {
+    name: 'Nómina',
+    nameEn: 'Payroll',
+    icon: '💼',
+    accountRange: { min: 70000, max: 74999 },
+    accounts: {
+      71100: { name: 'Sueldos y Salarios', nameEn: 'Salaries & Wages' },
+      71110: { name: 'Sueldos Personal Tienda', nameEn: 'Store Staff Salaries' },
+      71120: { name: 'Sueldos Personal Administrativo', nameEn: 'Admin Staff Salaries' },
+      71200: { name: 'Horas Extra', nameEn: 'Overtime' },
+      71300: { name: 'Bonificaciones', nameEn: 'Bonuses' },
+      72100: { name: 'Seguro Social (IVSS)', nameEn: 'Social Security (IVSS)' },
+      72200: { name: 'Política Habitacional (FAOV)', nameEn: 'Housing Policy (FAOV)' },
+      72300: { name: 'INCES', nameEn: 'INCES' },
+      73100: { name: 'Vacaciones', nameEn: 'Vacation Pay' },
+      73200: { name: 'Utilidades', nameEn: 'Profit Sharing' },
+      73300: { name: 'Prestaciones Sociales', nameEn: 'Social Benefits' },
+      74100: { name: 'Cestaticket/Alimentación', nameEn: 'Meal Benefits' },
+      74200: { name: 'Uniformes', nameEn: 'Uniforms' },
+      74300: { name: 'Seguro HCM', nameEn: 'Health Insurance (HCM)' },
+      74900: { name: 'Otros Nómina', nameEn: 'Other Payroll' },
+    },
+  },
+  otros: {
+    name: 'Otros Gastos',
+    nameEn: 'Other Expenses',
+    icon: '📦',
+    accountRange: { min: 80000, max: 99999 },
+    accounts: {
+      80100: { name: 'Depreciación Equipos', nameEn: 'Equipment Depreciation' },
+      80200: { name: 'Depreciación Mejoras Local', nameEn: 'Store Improvements Depreciation' },
+      80300: { name: 'Amortización Intangibles', nameEn: 'Intangible Amortization' },
+      85100: { name: 'Impuestos Municipales', nameEn: 'Municipal Taxes' },
+      85200: { name: 'Impuesto Grandes Transacciones', nameEn: 'Large Transactions Tax' },
+      90100: { name: 'Pérdidas por Merma', nameEn: 'Spoilage Losses' },
+      90200: { name: 'Gastos Extraordinarios', nameEn: 'Extraordinary Expenses' },
+      99900: { name: 'Otros Gastos No Clasificados', nameEn: 'Other Unclassified Expenses' },
+    },
+  },
+};
+
+// Range for all expense accounts
+export const EXPENSE_RANGE = { min: 60000, max: 99999 };
+
+export function isExpenseAccount(accountNumber) {
+  const num = parseInt(accountNumber, 10);
+  return num >= EXPENSE_RANGE.min && num <= EXPENSE_RANGE.max;
+}
+
+export function getExpenseCategory(accountNumber) {
+  const num = parseInt(accountNumber, 10);
+  for (const [key, cat] of Object.entries(EXPENSE_CATEGORIES)) {
+    if (num >= cat.accountRange.min && num <= cat.accountRange.max) {
+      return { key, ...cat };
+    }
+  }
+  return null;
+}
+
+export function getAccountName(accountNumber) {
+  const num = parseInt(accountNumber, 10);
+  for (const cat of Object.values(EXPENSE_CATEGORIES)) {
+    if (cat.accounts[num]) {
+      return cat.accounts[num].name;
+    }
+  }
+  return `Cuenta ${accountNumber}`;
+}
+
+export function getAllExpenseAccountNumbers() {
+  const numbers = [];
+  for (const cat of Object.values(EXPENSE_CATEGORIES)) {
+    numbers.push(...Object.keys(cat.accounts).map(Number));
+  }
+  return numbers;
+}

package/config/income-accounts.js

@@ -0,0 +1,40 @@
+// Revenue & Cost Accounts - Chart of Accounts
+// Revenue: 40000-49999 (credit balance = income)
+// COGS: 50000-59999 (debit balance = cost of goods sold)
+
+export const REVENUE_ACCOUNTS = {
+  40110: { name: 'Ventas Productos (Pedidos)', nameEn: 'Product Sales (Orders)' },
+  40160: { name: 'Ventas Productos (Órdenes)', nameEn: 'Product Sales (Orders)' },
+  40310: { name: 'Ventas Facturación Directa', nameEn: 'Direct Invoice Sales' },
+  40450: { name: 'Ingresos Varios Pedidos', nameEn: 'Misc Order Revenue' },
+  40460: { name: 'Ingresos Varios Órdenes', nameEn: 'Misc Order Revenue' },
+  40520: { name: 'Ventas Diarias', nameEn: 'Daily Sales' },
+  40580: { name: 'Cobros y Pagos', nameEn: 'Collections & Payments' },
+  40920: { name: 'Ventas Efectivo', nameEn: 'Cash Sales' },
+};
+
+export const COGS_ACCOUNTS = {
+  50110: { name: 'Costo Directo Intercompañía', nameEn: 'Direct Cost Intercompany' },
+  50120: { name: 'Costo de Ventas', nameEn: 'Cost of Goods Sold' },
+  50190: { name: 'Costo Directo Producción', nameEn: 'Direct Production Cost' },
+  51401: { name: 'Compras Mercancía', nameEn: 'Merchandise Purchases' },
+  52010: { name: 'Costo Intercompañía', nameEn: 'Intercompany Cost' },
+  52040: { name: 'Otros Costos Compras', nameEn: 'Other Purchase Costs' },
+  56020: { name: 'Costos Proveedores', nameEn: 'Supplier Costs' },
+  57010: { name: 'Costos Varios', nameEn: 'Miscellaneous Costs' },
+  57020: { name: 'Costos Diversos', nameEn: 'Diverse Costs' },
+};
+
+// Ranges
+export const REVENUE_RANGE = { min: 40000, max: 49999 };
+export const COGS_RANGE = { min: 50000, max: 59999 };
+
+export function isRevenueAccount(accountNumber) {
+  const num = parseInt(accountNumber, 10);
+  return num >= REVENUE_RANGE.min && num <= REVENUE_RANGE.max;
+}
+
+export function isCOGSAccount(accountNumber) {
+  const num = parseInt(accountNumber, 10);
+  return num >= COGS_RANGE.min && num <= COGS_RANGE.max;
+}