@fuzzle/opencode-accountant 0.12.2 → 0.13.0-next.1

package/dist/index.js

@@ -24674,17 +24674,22 @@ function formatJournalEntry(match2) {
   const btcPrice = formatAmount(btcRow.price.amount);
   const priceCurrency = btcRow.price.currency;
   const hasFees = btcRow.fees.amount > 0;
+  const isBaseCurrency = fiatCurrency === "CHF";
+  const pair = `${fiatCurrency.toLowerCase()}-btc`;
+  const equityFiat = `equity:conversion:${pair}:${fiatCurrency.toLowerCase()}`;
+  const equityBtc = `equity:conversion:${pair}:btc`;
+  const assetCostAnnotation = isBaseCurrency ? `  @  ${btcPrice} ${priceCurrency}` : "";
   const lines = [
     `${date5} Bitcoin purchase`,
     `    assets:bank:revolut:${fiatCurrency.toLowerCase()}    -${fiatAmount} ${fiatCurrency}`,
-    `    equity:bitcoin:conversion   ${fiatAmount} ${fiatCurrency}`,
-    `    equity:bitcoin:conversion  -${btcQuantity} BTC  @  ${btcPrice} ${priceCurrency}`,
-    `    assets:bank:revolut:btc     ${btcQuantity} BTC  @  ${btcPrice} ${priceCurrency}`
+    `    ${equityFiat}   ${fiatAmount} ${fiatCurrency}`,
+    `    ${equityBtc}  -${btcQuantity} BTC`,
+    `    assets:bank:revolut:btc     ${btcQuantity} BTC${assetCostAnnotation}`
   ];
   if (hasFees) {
     const feeAmount = formatAmount(btcRow.fees.amount);
     const feeCurrency = btcRow.fees.currency;
-    lines.push(`    expenses:fees:btc       ${feeAmount} ${feeCurrency}`, `    equity:bitcoin:conversion  -${feeAmount} ${feeCurrency}`);
+    lines.push(`    expenses:fees:btc       ${feeAmount} ${feeCurrency}`, `    ${equityFiat}  -${feeAmount} ${feeCurrency}`);
   }
   return lines.join(`
 `);
@@ -24740,8 +24745,18 @@ function generateBtcPurchaseJournal(fiatCsvPaths, btcCsvPath, yearJournalPath, l
   }
   const newEntries = [];
   let skippedDuplicates = 0;
+  const accountsUsed = new Set;
   const sortedMatches = [...matches].sort((a, b) => a.fiatRow.date.getTime() - b.fiatRow.date.getTime());
   for (const match2 of sortedMatches) {
+    const fiat = match2.fiatRow.currency.toLowerCase();
+    const pair = `${fiat}-btc`;
+    accountsUsed.add(`assets:bank:revolut:${fiat}`);
+    accountsUsed.add(`equity:conversion:${pair}:${fiat}`);
+    accountsUsed.add(`equity:conversion:${pair}:btc`);
+    accountsUsed.add("assets:bank:revolut:btc");
+    if (match2.btcRow.fees.amount > 0) {
+      accountsUsed.add("expenses:fees:btc");
+    }
     if (isDuplicate(match2, journalContent)) {
       skippedDuplicates++;
       logger?.debug(`Skipping duplicate: ${match2.fiatRow.dateStr} ${formatAmount(match2.fiatRow.amount)} ${match2.fiatRow.currency}`);
@@ -24765,7 +24780,8 @@ function generateBtcPurchaseJournal(fiatCsvPaths, btcCsvPath, yearJournalPath, l
     entriesAdded: newEntries.length,
     skippedDuplicates,
     unmatchedFiat,
-    unmatchedBtc
+    unmatchedBtc,
+    accountsUsed
   };
 }
 
@@ -25977,11 +25993,14 @@ function formatExchangeEntry(match2) {
   const targetCurrency = target.currency;
   const sourceAmount = formatAmount3(source.amount);
   const targetAmount = formatAmount3(target.amount);
+  const pair = `${sourceCurrency.toLowerCase()}-${targetCurrency.toLowerCase()}`;
+  const equitySource = `equity:conversion:${pair}:${sourceCurrency.toLowerCase()}`;
+  const equityTarget = `equity:conversion:${pair}:${targetCurrency.toLowerCase()}`;
   return [
     `${date5} ${description}`,
     `    assets:bank:revolut:${sourceCurrency.toLowerCase()}    -${sourceAmount} ${sourceCurrency}`,
-    `    equity:currency:conversion   ${sourceAmount} ${sourceCurrency}`,
-    `    equity:currency:conversion  -${targetAmount} ${targetCurrency}`,
+    `    ${equitySource}   ${sourceAmount} ${sourceCurrency}`,
+    `    ${equityTarget}  -${targetAmount} ${targetCurrency}`,
     `    assets:bank:revolut:${targetCurrency.toLowerCase()}     ${targetAmount} ${targetCurrency}`
   ].join(`
 `);
@@ -26046,7 +26065,13 @@ function generateCurrencyExchangeJournal(fiatCsvPaths, yearJournalPath, logger)
   }
   if (rowsByCsv.size < 2) {
     logger?.info("Need at least 2 CSVs with EXCHANGE rows to match pairs, skipping");
-    return { matchCount: 0, entriesAdded: 0, skippedDuplicates: 0, matchedRowIndices: new Map };
+    return {
+      matchCount: 0,
+      entriesAdded: 0,
+      skippedDuplicates: 0,
+      matchedRowIndices: new Map,
+      accountsUsed: new Set
+    };
   }
   logger?.info("Matching exchange pairs across CSVs...");
   const matches = matchExchangePairs(rowsByCsv);
@@ -26057,8 +26082,16 @@ function generateCurrencyExchangeJournal(fiatCsvPaths, yearJournalPath, logger)
   }
   const newEntries = [];
   let skippedDuplicates = 0;
+  const accountsUsed = new Set;
   const sortedMatches = [...matches].sort((a, b) => a.source.date.getTime() - b.source.date.getTime());
   for (const match2 of sortedMatches) {
+    const source = match2.source.currency.toLowerCase();
+    const target = match2.target.currency.toLowerCase();
+    const pair = `${source}-${target}`;
+    accountsUsed.add(`assets:bank:revolut:${source}`);
+    accountsUsed.add(`equity:conversion:${pair}:${source}`);
+    accountsUsed.add(`equity:conversion:${pair}:${target}`);
+    accountsUsed.add(`assets:bank:revolut:${target}`);
     if (isDuplicate2(match2, journalContent)) {
       skippedDuplicates++;
       logger?.debug(`Skipping duplicate: ${match2.source.dateStr} ${formatAmount3(match2.source.amount)} ${match2.source.currency} \u2192 ${formatAmount3(match2.target.amount)} ${match2.target.currency}`);
@@ -26090,7 +26123,8 @@ function generateCurrencyExchangeJournal(fiatCsvPaths, yearJournalPath, logger)
     matchCount: matches.length,
     entriesAdded: newEntries.length,
     skippedDuplicates,
-    matchedRowIndices
+    matchedRowIndices,
+    accountsUsed
   };
 }
 
@@ -26262,6 +26296,9 @@ async function executeBtcPurchaseStep(context, contextIds, logger) {
   const year = yearMatch ? parseInt(yearMatch[1], 10) : new Date().getFullYear();
   const yearJournalPath = ensureYearJournalExists(context.directory, year);
   const result = generateBtcPurchaseJournal(fiatCsvPaths, btcCsvPath, yearJournalPath, logger);
+  for (const account of result.accountsUsed) {
+    context.generatedAccounts.add(account);
+  }
   const message = result.entriesAdded > 0 ? `Generated ${result.entriesAdded} BTC purchase entries (${result.matchCount} matched, ${result.skippedDuplicates} skipped)` : `No new BTC purchase entries (${result.matchCount} matched, ${result.skippedDuplicates} duplicates)`;
   logger?.logStep("BTC Purchases", "success", message);
   logger?.endSection();
@@ -26296,6 +26333,9 @@ async function executeCurrencyExchangeStep(context, contextIds, logger) {
   const yearJournalPath = ensureYearJournalExists(context.directory, year);
   const fiatCsvPaths = fiatContexts.map((c) => c.csvPath);
   const result = generateCurrencyExchangeJournal(fiatCsvPaths, yearJournalPath, logger);
+  for (const account of result.accountsUsed) {
+    context.generatedAccounts.add(account);
+  }
   if (result.matchedRowIndices.size > 0) {
     for (const { contextId, csvPath } of fiatContexts) {
       const indices = result.matchedRowIndices.get(csvPath);
@@ -26698,7 +26738,8 @@ async function importPipeline(directory, agent, options, configLoader = loadImpo
     options,
     configLoader,
     hledgerExecutor,
-    result
+    result,
+    generatedAccounts: new Set
   };
   try {
     const contextIds = await executeClassifyStep(context, logger);
@@ -26711,6 +26752,18 @@ async function importPipeline(directory, agent, options, configLoader = loadImpo
     await executeBtcPurchaseStep(context, contextIds, logger);
     await executeCurrencyExchangeStep(context, contextIds, logger);
     await executeSwissquotePreprocessStep(context, contextIds, logger);
+    if (context.generatedAccounts.size > 0) {
+      const firstCtx = contextIds.map((id) => loadContext(context.directory, id)).find((c) => c.provider === "revolut");
+      if (firstCtx) {
+        const yearMatch = firstCtx.filePath.match(/(\d{4})-\d{2}-\d{2}/);
+        const year = yearMatch ? parseInt(yearMatch[1], 10) : new Date().getFullYear();
+        const yearJournalPath = ensureYearJournalExists(context.directory, year);
+        const declResult = ensureAccountDeclarations(yearJournalPath, context.generatedAccounts);
+        if (declResult.added.length > 0) {
+          logger.info(`Declared ${declResult.added.length} account(s) from generated entries: ${declResult.added.join(", ")}`);
+        }
+      }
+    }
     const importConfig = loadImportConfig(context.directory);
     const orderedContextIds = [...contextIds].sort((a, b) => {
       const ctxA = loadContext(context.directory, a);

package/docs/tools/import-pipeline.md

@@ -211,7 +211,7 @@ See [classify-statements](classify-statements.md) for details.
 1. Finds all Revolut fiat contexts (provider=revolut, currency≠btc) from classification
 2. Parses each CSV for `EXCHANGE` rows with "Exchanged to" descriptions
 3. Matches source (debited) and target (credited) rows across CSVs by timestamp (within 1 second)
-4. Generates unified 4-posting journal entries using `equity:currency:conversion` with `@ cost` notation
+4. Generates unified 4-posting journal entries using per-pair `equity:conversion:{pair}:{currency}` trading sub-accounts
 5. Appends entries to year journal, skipping duplicates
 6. Filters matched EXCHANGE rows from CSVs (writes `-filtered.csv`) so hledger import doesn't double-count them
 7. Updates import contexts to point to filtered CSVs
@@ -220,13 +220,13 @@ See [classify-statements](classify-statements.md) for details.
 
 ```journal
 2026-01-15 Exchanged to EUR
-    assets:bank:revolut:chf    -100.00 CHF @ 1.0713 EUR
-    equity:currency:conversion   100.00 CHF
-    equity:currency:conversion  -107.13 EUR
-    assets:bank:revolut:eur     107.13 EUR
+    assets:bank:revolut:chf              -100.00 CHF
+    equity:conversion:chf-eur:chf         100.00 CHF
+    equity:conversion:chf-eur:eur        -107.13 EUR
+    assets:bank:revolut:eur               107.13 EUR
 ```
 
-**Why**: Revolut exports currency exchanges as two separate CSV rows — one per currency. Processing each through its own rules file produces two independent 2-posting transactions with a non-zero `equity:conversion` balance. This step intercepts EXCHANGE rows before hledger import, matches them across currencies, and generates a single unified transaction with explicit cost notation that keeps `equity:currency:conversion` balanced.
+**Why**: Revolut exports currency exchanges as two separate CSV rows — one per currency. Processing each through its own rules file produces two independent 2-posting transactions with a non-zero `equity:conversion` balance. This step intercepts EXCHANGE rows before hledger import, matches them across currencies, and generates a single unified transaction with per-pair trading sub-accounts that keep each `equity:conversion:{pair}` balanced.
 
 **Skipped when**: Fewer than 2 Revolut fiat CSVs with EXCHANGE rows are present among the classified files.
 

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@fuzzle/opencode-accountant",
-  "version": "0.12.2",
+  "version": "0.13.0-next.1",
   "description": "An OpenCode accounting agent, specialized in double-entry-bookkepping with hledger",
   "author": {
     "name": "ali bengali",