@happyvertical/accounting 0.89.12 → 0.90.0

package/README.md

@@ -0,0 +1,47 @@
+# @happyvertical/accounting
+
+Provider-neutral accounting synchronization with Stripe billing support.
+
+## Stripe invoices
+
+Accounting amounts use currency major units: `12.34` means USD 12.34 and
+`1200` means JPY 1200. The Stripe adapter converts them to Stripe's smallest
+currency unit at the provider boundary.
+
+For a retryable period close, provide one stable `idempotencyKey` for the
+logical invoice. The adapter derives stable Stripe keys for every invoice item
+and the invoice. It tags resources with the local invoice and line identifiers,
+then reconciles them on a later replay, including after Stripe's idempotency
+retention window. Reuse the key only for the same invoice contents.
+
+```ts
+await stripe.invoices.push({
+  id: 'tenant-42:2026-09',
+  invoiceNumber: 'INV-2026-09-42',
+  customerId: 'tenant-42',
+  customerExternalId: 'cus_123',
+  issueDate: new Date('2026-09-01'),
+  dueDate: new Date('2026-09-30'),
+  lineItems: [{ description: 'Usage', quantity: 1, unitPrice: 12.34 }],
+  subtotal: 12.34,
+  taxAmount: 0,
+  totalAmount: 12.34,
+  currency: 'USD',
+  idempotencyKey: 'period-close:tenant-42:2026-09',
+  automaticTax: true,
+});
+```
+
+`automaticTax: true` enables Stripe Tax on the invoice. Sync the customer's
+complete billing address before creating the invoice so Stripe can calculate
+tax from that customer tax location. Read the invoice back to persist Stripe's
+calculated `taxAmount`; callers do not supply local tax tables or rates.
+
+## Stripe Checkout and webhooks
+
+`billing.createCheckoutSession` accepts `idempotencyKey`; reuse it when
+retrying the same Checkout Session creation. After `webhooks.verify` succeeds,
+the parsed Stripe webhook exposes its provider event as `WebhookEvent.id`.
+Persist that identifier in a durable inbox before applying side effects; the
+in-process parser alone cannot deduplicate deliveries across restarts or
+replicas.

package/dist/chunks/{stripe-BhTiF2Xx.js → stripe-e3yn8cEJ.js}

@@ -40,10 +40,10 @@ var StripeProvider = class {
 		this.webhooks = new StripeWebhookOperations(this.options);
 		this.billing = new StripeBillingOperationsImpl(this);
 	}
-	async request(method, endpoint, params) {
+	async request(method, endpoint, params, options = {}) {
 		const timeout = this.options.timeout || 3e4;
 		const maxRetries = this.options.maxRetries || 3;
-		const idempotencyKey = method === "POST" ? `sdk-${randomUUID()}` : null;
+		const idempotencyKey = method === "POST" ? options.idempotencyKey ?? `sdk-${randomUUID()}` : null;
 		let lastError = null;
 		for (let attempt = 0; attempt <= maxRetries; attempt++) {
 			const controller = new AbortController();
@@ -131,21 +131,34 @@ var StripeInvoiceOperations = class {
 	}
 	async push(invoice) {
 		if (!invoice.customerExternalId) throw new Error("Stripe invoices require customerExternalId");
-		for (const lineItem of invoice.lineItems) await this.provider.request("POST", "/v1/invoiceitems", {
-			customer: invoice.customerExternalId,
-			currency: invoice.currency || "usd",
-			description: lineItem.description,
-			quantity: lineItem.quantity,
-			unit_amount_decimal: String(Math.round(lineItem.unitPrice * 100)),
-			metadata: normalizeMetadata({
-				local_sku: lineItem.sku,
-				local_discount: lineItem.discount,
-				local_tax_rate: lineItem.taxRate
-			})
-		});
+		const existingInvoice = invoice.idempotencyKey ? await this.findInvoiceByLocalId(invoice.customerExternalId, invoice.id) : void 0;
+		if (existingInvoice) return {
+			action: "created",
+			externalId: existingInvoice.id,
+			syncedAt: /* @__PURE__ */ new Date()
+		};
+		const existingLineItemIndexes = invoice.idempotencyKey ? await this.findPendingLineItemIndexes(invoice.customerExternalId, invoice.id) : /* @__PURE__ */ new Set();
+		for (const [index, lineItem] of invoice.lineItems.entries()) {
+			if (existingLineItemIndexes.has(index)) continue;
+			await this.provider.request("POST", "/v1/invoiceitems", {
+				customer: invoice.customerExternalId,
+				currency: invoice.currency || "usd",
+				description: lineItem.description,
+				quantity: lineItem.quantity,
+				unit_amount_decimal: String(moneyToStripeMinorUnits(lineItem.unitPrice, invoice.currency || "usd")),
+				tax_behavior: invoice.automaticTax ? "exclusive" : void 0,
+				metadata: normalizeMetadata({
+					local_invoice_id: invoice.id,
+					local_line_index: index,
+					local_sku: lineItem.sku,
+					local_discount: lineItem.discount,
+					local_tax_rate: lineItem.taxRate
+				})
+			}, { idempotencyKey: invoice.idempotencyKey ? `${invoice.idempotencyKey}:item:${index}` : void 0 });
+		}
 		return {
 			action: "created",
-			externalId: (await this.provider.request("POST", "/v1/invoices", mapInvoiceToStripe(invoice))).id,
+			externalId: (await this.provider.request("POST", "/v1/invoices", mapInvoiceToStripe(invoice), { idempotencyKey: invoice.idempotencyKey ? `${invoice.idempotencyKey}:invoice` : void 0 })).id,
 			syncedAt: /* @__PURE__ */ new Date()
 		};
 	}
@@ -170,6 +183,38 @@ var StripeInvoiceOperations = class {
 	async void(externalId) {
 		await this.provider.request("POST", `/v1/invoices/${encodeURIComponent(externalId)}/void`);
 	}
+	async findInvoiceByLocalId(customerExternalId, localInvoiceId) {
+		let startingAfter;
+		do {
+			const response = await this.provider.request("GET", "/v1/invoices", {
+				customer: customerExternalId,
+				limit: 100,
+				starting_after: startingAfter
+			});
+			const existing = response.data.find((invoice) => invoice.metadata?.local_id === localInvoiceId);
+			if (existing) return existing;
+			startingAfter = response.has_more ? response.data.at(-1)?.id : void 0;
+		} while (startingAfter);
+	}
+	async findPendingLineItemIndexes(customerExternalId, localInvoiceId) {
+		const indexes = /* @__PURE__ */ new Set();
+		let startingAfter;
+		do {
+			const response = await this.provider.request("GET", "/v1/invoiceitems", {
+				customer: customerExternalId,
+				pending: true,
+				limit: 100,
+				starting_after: startingAfter
+			});
+			for (const item of response.data) {
+				if (item.metadata?.local_invoice_id !== localInvoiceId) continue;
+				const index = Number(item.metadata.local_line_index);
+				if (Number.isSafeInteger(index) && index >= 0) indexes.add(index);
+			}
+			startingAfter = response.has_more ? response.data.at(-1)?.id : void 0;
+		} while (startingAfter);
+		return indexes;
+	}
 };
 var StripePaymentOperations = class {
 	provider;
@@ -189,7 +234,7 @@ var StripeBillingOperationsImpl = class {
 		this.provider = provider;
 	}
 	async createCheckoutSession(input) {
-		const response = await this.provider.request("POST", "/v1/checkout/sessions", mapCheckoutSessionToStripe(input));
+		const response = await this.provider.request("POST", "/v1/checkout/sessions", mapCheckoutSessionToStripe(input), { idempotencyKey: input.idempotencyKey });
 		return {
 			externalId: response.id,
 			url: response.url || null,
@@ -307,6 +352,7 @@ var StripeWebhookOperations = class {
 		const resource = event?.data?.object;
 		return {
 			type: event?.type || "unknown",
+			id: typeof event?.id === "string" ? event.id : void 0,
 			provider: "stripe",
 			timestamp: unixToDate(event?.created) || /* @__PURE__ */ new Date(),
 			payload: event,
@@ -367,6 +413,7 @@ function mapInvoiceToStripe(invoice) {
 		due_date: invoice.dueDate,
 		auto_advance: false,
 		pending_invoice_items_behavior: "include",
+		automatic_tax: invoice.automaticTax ? { enabled: true } : void 0,
 		metadata: normalizeMetadata({
 			local_id: invoice.id,
 			invoice_number: invoice.invoiceNumber,
@@ -452,7 +499,7 @@ function mapStripeCustomer(customer) {
 			postalCode: customer.address.postal_code || void 0,
 			country: customer.address.country || void 0
 		} : void 0,
-		balance: customer.balance === null || customer.balance === void 0 ? void 0 : centsToMoney(customer.balance),
+		balance: customer.balance === null || customer.balance === void 0 ? void 0 : stripeMinorUnitsToMoney(customer.balance, customer.currency),
 		currency: customer.currency || void 0,
 		raw: customer
 	};
@@ -466,11 +513,11 @@ function mapStripeInvoice(invoice) {
 		customerExternalId: typeof invoice.customer === "string" ? invoice.customer : invoice.customer?.id || "",
 		issueDate: unixToDate(invoice.created) || /* @__PURE__ */ new Date(),
 		dueDate: unixToDate(invoice.due_date) || unixToDate(invoice.created) || /* @__PURE__ */ new Date(),
-		subtotal: centsToMoney(invoice.subtotal || 0),
-		taxAmount: centsToMoney(invoice.tax || 0),
-		totalAmount: centsToMoney(invoice.total || 0),
-		amountPaid: centsToMoney(invoice.amount_paid || 0),
-		balance: centsToMoney(invoice.amount_remaining || 0),
+		subtotal: stripeMinorUnitsToMoney(invoice.subtotal || 0, invoice.currency),
+		taxAmount: stripeMinorUnitsToMoney(stripeInvoiceTaxAmount(invoice), invoice.currency),
+		totalAmount: stripeMinorUnitsToMoney(invoice.total || 0, invoice.currency),
+		amountPaid: stripeMinorUnitsToMoney(invoice.amount_paid || 0, invoice.currency),
+		balance: stripeMinorUnitsToMoney(invoice.amount_remaining || 0, invoice.currency),
 		status: mapStripeInvoiceStatus(invoice.status, invoice.due_date),
 		currency: invoice.currency || "usd",
 		raw: invoice
@@ -481,7 +528,7 @@ function mapStripePaymentIntent(paymentIntent) {
 		externalId: paymentIntent.id,
 		provider: "stripe",
 		syncedAt: /* @__PURE__ */ new Date(),
-		amount: centsToMoney(paymentIntent.amount || 0),
+		amount: stripeMinorUnitsToMoney(paymentIntent.amount || 0, paymentIntent.currency),
 		currency: paymentIntent.currency || "usd",
 		paidAt: unixToDate(paymentIntent.created) || /* @__PURE__ */ new Date(),
 		method: paymentIntent.payment_method_types?.[0],
@@ -626,8 +673,47 @@ function valuesEqual(left, right) {
 	if (typeof left === "number" && typeof right === "number") return Math.abs(left - right) < .01;
 	return false;
 }
-function centsToMoney(cents) {
-	return cents / 100;
+function stripeInvoiceTaxAmount(invoice) {
+	if (typeof invoice.tax === "number") return invoice.tax;
+	return (invoice.total_taxes || []).reduce((total, tax) => total + (tax.amount || 0), 0);
+}
+var STRIPE_ZERO_DECIMAL_CURRENCIES = /* @__PURE__ */ new Set([
+	"BIF",
+	"CLP",
+	"DJF",
+	"GNF",
+	"JPY",
+	"KMF",
+	"KRW",
+	"MGA",
+	"PYG",
+	"RWF",
+	"VND",
+	"VUV",
+	"XAF",
+	"XOF",
+	"XPF"
+]);
+var STRIPE_THREE_DECIMAL_CURRENCIES = /* @__PURE__ */ new Set([
+	"BHD",
+	"IQD",
+	"JOD",
+	"KWD",
+	"LYD",
+	"OMR",
+	"TND"
+]);
+function stripeCurrencyMinorUnitFactor(currency) {
+	const normalized = (currency || "usd").toUpperCase();
+	if (STRIPE_ZERO_DECIMAL_CURRENCIES.has(normalized)) return 1;
+	if (STRIPE_THREE_DECIMAL_CURRENCIES.has(normalized)) return 1e3;
+	return 100;
+}
+function moneyToStripeMinorUnits(amount, currency) {
+	return Math.round(amount * stripeCurrencyMinorUnitFactor(currency));
+}
+function stripeMinorUnitsToMoney(amount, currency) {
+	return amount / stripeCurrencyMinorUnitFactor(currency);
 }
 function toUnixSeconds(date) {
 	return Math.floor(date.getTime() / 1e3);
@@ -641,4 +727,4 @@ function sleep(ms) {
 //#endregion
 export { StripeProvider };
 
-//# sourceMappingURL=stripe-BhTiF2Xx.js.map
+//# sourceMappingURL=stripe-e3yn8cEJ.js.map

package/dist/chunks/stripe-e3yn8cEJ.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"stripe-e3yn8cEJ.js","names":[],"sources":["../../src/providers/stripe/index.ts"],"sourcesContent":["/**\n * Stripe Provider\n *\n * Implements Stripe AR, payment, webhook, and billing operations using the\n * Stripe HTTP API directly. The SDK keeps Stripe as an optional runtime\n * dependency by relying on the platform fetch implementation.\n */\n\nimport { createHmac, randomUUID, timingSafeEqual } from 'node:crypto';\nimport type {\n  AccountingProviderType,\n  AuditMatch,\n  AuditOperations,\n  AuditReport,\n  BillInput,\n  BillOperations,\n  CustomerInput,\n  CustomerOperations,\n  DateRange,\n  ExternalBill,\n  ExternalCustomer,\n  ExternalInvoice,\n  ExternalPayment,\n  ExternalRecord,\n  ExternalVendor,\n  FieldDiff,\n  InvoiceInput,\n  InvoiceOperations,\n  ListOptions,\n  PaymentInput,\n  PaymentOperations,\n  StripeAccountingProvider,\n  StripeBillingOperations,\n  StripeCheckoutLineItem,\n  StripeCheckoutSession,\n  StripeCheckoutSessionInput,\n  StripeCustomerPortalSession,\n  StripeCustomerPortalSessionInput,\n  StripeOptions,\n  StripeSubscriptionStatus,\n  StripeSubscriptionStatusResult,\n  SyncResult,\n  VendorInput,\n  VendorOperations,\n  WebhookEvent,\n  WebhookOperations,\n} from '../../types.js';\n\ntype StripePrimitive = string | number | boolean | Date | null | undefined;\ntype StripeFormValue =\n  | StripePrimitive\n  | StripeFormValue[]\n  | { [key: string]: StripeFormValue };\n\ninterface StripeListResponse<T> {\n  object: 'list';\n  data: T[];\n  has_more?: boolean;\n}\n\ninterface StripeCustomer {\n  id: string;\n  name?: string | null;\n  email?: string | null;\n  phone?: string | null;\n  address?: StripeAddress | null;\n  balance?: number | null;\n  currency?: string | null;\n}\n\ninterface StripeAddress {\n  line1?: string | null;\n  line2?: string | null;\n  city?: string | null;\n  state?: string | null;\n  postal_code?: string | null;\n  country?: string | null;\n}\n\ninterface StripeInvoice {\n  id: string;\n  number?: string | null;\n  customer?: string | StripeCustomer | null;\n  created?: number | null;\n  due_date?: number | null;\n  subtotal?: number | null;\n  tax?: number | null;\n  total_taxes?: Array<{ amount?: number | null }> | null;\n  total?: number | null;\n  amount_paid?: number | null;\n  amount_remaining?: number | null;\n  status?: string | null;\n  currency?: string | null;\n  metadata?: Record<string, string> | null;\n}\n\ninterface StripeInvoiceItem {\n  id: string;\n  metadata?: Record<string, string> | null;\n}\n\ninterface StripePaymentIntent {\n  id: string;\n  amount?: number | null;\n  currency?: string | null;\n  created?: number | null;\n  status?: string | null;\n  invoice?: string | null;\n  payment_method_types?: string[] | null;\n  latest_charge?: string | null;\n}\n\ninterface StripeCheckoutSessionResponse {\n  id: string;\n  url?: string | null;\n  customer?: string | null;\n  subscription?: string | null;\n  payment_intent?: string | null;\n}\n\ninterface StripePortalSessionResponse {\n  id: string;\n  url: string;\n}\n\ninterface StripeSubscription {\n  id: string;\n  status: StripeSubscriptionStatus;\n  customer: string | StripeCustomer;\n  current_period_start?: number | null;\n  current_period_end?: number | null;\n  cancel_at_period_end?: boolean | null;\n  canceled_at?: number | null;\n  trial_end?: number | null;\n}\n\ninterface StripeWebhookPayload {\n  id?: string | null;\n  type?: string | null;\n  created?: number | null;\n  data?: {\n    object?: {\n      id?: string | null;\n      object?: string | null;\n    } | null;\n  } | null;\n}\n\n/**\n * Stripe accounting provider.\n */\nexport class StripeProvider implements StripeAccountingProvider {\n  readonly type = 'stripe' as const;\n\n  private readonly options: StripeOptions;\n  private readonly fetchImpl: typeof fetch;\n\n  readonly customers: CustomerOperations;\n  readonly invoices: InvoiceOperations;\n  readonly vendors: VendorOperations;\n  readonly bills: BillOperations;\n  readonly payments: PaymentOperations;\n  readonly audit: AuditOperations;\n  readonly webhooks: WebhookOperations;\n  readonly billing: StripeBillingOperations;\n\n  constructor(options: StripeOptions) {\n    this.options = {\n      timeout: 30000,\n      maxRetries: 3,\n      apiBaseUrl: 'https://api.stripe.com',\n      webhookTolerance: 300,\n      ...options,\n    };\n    this.fetchImpl = options.fetch || fetch;\n\n    this.customers = new StripeCustomerOperations(this);\n    this.invoices = new StripeInvoiceOperations(this);\n    this.vendors = new UnsupportedVendorOperations();\n    this.bills = new UnsupportedBillOperations();\n    this.payments = new StripePaymentOperations(this);\n    this.audit = new StripeAuditOperations(this);\n    this.webhooks = new StripeWebhookOperations(this.options);\n    this.billing = new StripeBillingOperationsImpl(this);\n  }\n\n  async request<T>(\n    method: 'GET' | 'POST' | 'DELETE',\n    endpoint: string,\n    params?: Record<string, StripeFormValue>,\n    options: { idempotencyKey?: string } = {},\n  ): Promise<T> {\n    const timeout = this.options.timeout || 30000;\n    const maxRetries = this.options.maxRetries || 3;\n    const idempotencyKey =\n      method === 'POST'\n        ? (options.idempotencyKey ?? `sdk-${randomUUID()}`)\n        : null;\n    let lastError: Error | null = null;\n\n    for (let attempt = 0; attempt <= maxRetries; attempt++) {\n      const controller = new AbortController();\n      const timeoutId = setTimeout(() => controller.abort(), timeout);\n\n      try {\n        const url = this.buildUrl(endpoint, method === 'GET' ? params : {});\n        const body =\n          method === 'POST' && params\n            ? encodeStripeForm(params).toString()\n            : undefined;\n\n        const headers: Record<string, string> = {\n          Authorization: `Bearer ${this.options.secretKey}`,\n          Accept: 'application/json',\n        };\n        if (method === 'POST') {\n          headers['Content-Type'] = 'application/x-www-form-urlencoded';\n          if (idempotencyKey) {\n            headers['Idempotency-Key'] = idempotencyKey;\n          }\n        }\n        if (this.options.apiVersion) {\n          headers['Stripe-Version'] = this.options.apiVersion;\n        }\n\n        const response = await this.fetchImpl(url, {\n          method,\n          headers,\n          body,\n          signal: controller.signal,\n        });\n\n        if (!response.ok) {\n          const errorText = await response.text();\n          const error = new Error(\n            `Stripe API error (${response.status}): ${errorText}`,\n          );\n\n          if (response.status < 500 && response.status !== 429) {\n            throw error;\n          }\n\n          lastError = error;\n        } else {\n          const text = await response.text();\n          return (text ? JSON.parse(text) : {}) as T;\n        }\n      } catch (error) {\n        lastError = error instanceof Error ? error : new Error(String(error));\n\n        const statusMatch = lastError.message.match(\n          /Stripe API error \\((\\d+)\\)/,\n        );\n        if (statusMatch) {\n          const status = Number.parseInt(statusMatch[1], 10);\n          if (status >= 400 && status < 500 && status !== 429) {\n            throw lastError;\n          }\n        }\n      } finally {\n        clearTimeout(timeoutId);\n      }\n\n      if (attempt < maxRetries) {\n        await sleep(2 ** attempt * 500);\n      }\n    }\n\n    throw lastError || new Error('Stripe request failed after retries');\n  }\n\n  private buildUrl(\n    endpoint: string,\n    params?: Record<string, StripeFormValue>,\n  ): string {\n    const baseUrl = this.options.apiBaseUrl || 'https://api.stripe.com';\n    const url = new URL(endpoint, baseUrl);\n\n    if (params && Object.keys(params).length > 0) {\n      for (const [key, value] of encodeStripeForm(params).entries()) {\n        url.searchParams.append(key, value);\n      }\n    }\n\n    return url.toString();\n  }\n}\n\nclass StripeCustomerOperations implements CustomerOperations {\n  constructor(private readonly provider: StripeProvider) {}\n\n  async push(customer: CustomerInput): Promise<SyncResult> {\n    const response = await this.provider.request<StripeCustomer>(\n      'POST',\n      '/v1/customers',\n      mapCustomerToStripe(customer),\n    );\n\n    return {\n      action: 'created',\n      externalId: response.id,\n      syncedAt: new Date(),\n    };\n  }\n\n  async pull(externalId: string): Promise<ExternalCustomer> {\n    const customer = await this.provider.request<StripeCustomer>(\n      'GET',\n      `/v1/customers/${encodeURIComponent(externalId)}`,\n    );\n    return mapStripeCustomer(customer);\n  }\n\n  async list(options: ListOptions = {}): Promise<ExternalCustomer[]> {\n    const response = await this.provider.request<\n      StripeListResponse<StripeCustomer>\n    >('GET', '/v1/customers', mapListOptions(options));\n    return response.data.map(mapStripeCustomer);\n  }\n\n  async sync(customer: CustomerInput): Promise<SyncResult> {\n    if (!customer.externalId) {\n      return this.push(customer);\n    }\n\n    await this.provider.request<StripeCustomer>(\n      'POST',\n      `/v1/customers/${encodeURIComponent(customer.externalId)}`,\n      mapCustomerToStripe(customer),\n    );\n\n    return {\n      action: 'updated',\n      externalId: customer.externalId,\n      syncedAt: new Date(),\n    };\n  }\n}\n\nclass StripeInvoiceOperations implements InvoiceOperations {\n  constructor(private readonly provider: StripeProvider) {}\n\n  async push(invoice: InvoiceInput): Promise<SyncResult> {\n    if (!invoice.customerExternalId) {\n      throw new Error('Stripe invoices require customerExternalId');\n    }\n\n    const existingInvoice = invoice.idempotencyKey\n      ? await this.findInvoiceByLocalId(invoice.customerExternalId, invoice.id)\n      : undefined;\n    if (existingInvoice) {\n      return {\n        action: 'created',\n        externalId: existingInvoice.id,\n        syncedAt: new Date(),\n      };\n    }\n\n    const existingLineItemIndexes = invoice.idempotencyKey\n      ? await this.findPendingLineItemIndexes(\n          invoice.customerExternalId,\n          invoice.id,\n        )\n      : new Set<number>();\n\n    for (const [index, lineItem] of invoice.lineItems.entries()) {\n      if (existingLineItemIndexes.has(index)) {\n        continue;\n      }\n      await this.provider.request(\n        'POST',\n        '/v1/invoiceitems',\n        {\n          customer: invoice.customerExternalId,\n          currency: invoice.currency || 'usd',\n          description: lineItem.description,\n          quantity: lineItem.quantity,\n          unit_amount_decimal: String(\n            moneyToStripeMinorUnits(\n              lineItem.unitPrice,\n              invoice.currency || 'usd',\n            ),\n          ),\n          tax_behavior: invoice.automaticTax ? 'exclusive' : undefined,\n          metadata: normalizeMetadata({\n            local_invoice_id: invoice.id,\n            local_line_index: index,\n            local_sku: lineItem.sku,\n            local_discount: lineItem.discount,\n            local_tax_rate: lineItem.taxRate,\n          }),\n        },\n        {\n          idempotencyKey: invoice.idempotencyKey\n            ? `${invoice.idempotencyKey}:item:${index}`\n            : undefined,\n        },\n      );\n    }\n\n    const response = await this.provider.request<StripeInvoice>(\n      'POST',\n      '/v1/invoices',\n      mapInvoiceToStripe(invoice),\n      {\n        idempotencyKey: invoice.idempotencyKey\n          ? `${invoice.idempotencyKey}:invoice`\n          : undefined,\n      },\n    );\n\n    return {\n      action: 'created',\n      externalId: response.id,\n      syncedAt: new Date(),\n    };\n  }\n\n  async pull(externalId: string): Promise<ExternalInvoice> {\n    const invoice = await this.provider.request<StripeInvoice>(\n      'GET',\n      `/v1/invoices/${encodeURIComponent(externalId)}`,\n    );\n    return mapStripeInvoice(invoice);\n  }\n\n  async list(options: ListOptions = {}): Promise<ExternalInvoice[]> {\n    const response = await this.provider.request<\n      StripeListResponse<StripeInvoice>\n    >('GET', '/v1/invoices', mapListOptions(options));\n    return response.data.map(mapStripeInvoice);\n  }\n\n  async sync(invoice: InvoiceInput): Promise<SyncResult> {\n    if (!invoice.externalId) {\n      return this.push(invoice);\n    }\n\n    await this.provider.request<StripeInvoice>(\n      'POST',\n      `/v1/invoices/${encodeURIComponent(invoice.externalId)}`,\n      mapInvoiceUpdateToStripe(invoice),\n    );\n\n    return {\n      action: 'updated',\n      externalId: invoice.externalId,\n      syncedAt: new Date(),\n    };\n  }\n\n  async send(externalId: string): Promise<void> {\n    await this.provider.request(\n      'POST',\n      `/v1/invoices/${encodeURIComponent(externalId)}/send`,\n    );\n  }\n\n  async void(externalId: string): Promise<void> {\n    await this.provider.request(\n      'POST',\n      `/v1/invoices/${encodeURIComponent(externalId)}/void`,\n    );\n  }\n\n  private async findInvoiceByLocalId(\n    customerExternalId: string,\n    localInvoiceId: string,\n  ): Promise<StripeInvoice | undefined> {\n    let startingAfter: string | undefined;\n    do {\n      const response = await this.provider.request<\n        StripeListResponse<StripeInvoice>\n      >('GET', '/v1/invoices', {\n        customer: customerExternalId,\n        limit: 100,\n        starting_after: startingAfter,\n      });\n      const existing = response.data.find(\n        (invoice) => invoice.metadata?.local_id === localInvoiceId,\n      );\n      if (existing) {\n        return existing;\n      }\n      startingAfter = response.has_more ? response.data.at(-1)?.id : undefined;\n    } while (startingAfter);\n\n    return undefined;\n  }\n\n  private async findPendingLineItemIndexes(\n    customerExternalId: string,\n    localInvoiceId: string,\n  ): Promise<Set<number>> {\n    const indexes = new Set<number>();\n    let startingAfter: string | undefined;\n    do {\n      const response = await this.provider.request<\n        StripeListResponse<StripeInvoiceItem>\n      >('GET', '/v1/invoiceitems', {\n        customer: customerExternalId,\n        pending: true,\n        limit: 100,\n        starting_after: startingAfter,\n      });\n      for (const item of response.data) {\n        if (item.metadata?.local_invoice_id !== localInvoiceId) {\n          continue;\n        }\n        const index = Number(item.metadata.local_line_index);\n        if (Number.isSafeInteger(index) && index >= 0) {\n          indexes.add(index);\n        }\n      }\n      startingAfter = response.has_more ? response.data.at(-1)?.id : undefined;\n    } while (startingAfter);\n\n    return indexes;\n  }\n}\n\nclass StripePaymentOperations implements PaymentOperations {\n  constructor(private readonly provider: StripeProvider) {}\n\n  async pull(externalId: string): Promise<ExternalPayment> {\n    const paymentIntent = await this.provider.request<StripePaymentIntent>(\n      'GET',\n      `/v1/payment_intents/${encodeURIComponent(externalId)}`,\n    );\n    return mapStripePaymentIntent(paymentIntent);\n  }\n\n  async list(options: ListOptions = {}): Promise<ExternalPayment[]> {\n    const response = await this.provider.request<\n      StripeListResponse<StripePaymentIntent>\n    >('GET', '/v1/payment_intents', mapListOptions(options));\n    return response.data.map(mapStripePaymentIntent);\n  }\n}\n\nclass StripeBillingOperationsImpl implements StripeBillingOperations {\n  constructor(private readonly provider: StripeProvider) {}\n\n  async createCheckoutSession(\n    input: StripeCheckoutSessionInput,\n  ): Promise<StripeCheckoutSession> {\n    const response = await this.provider.request<StripeCheckoutSessionResponse>(\n      'POST',\n      '/v1/checkout/sessions',\n      mapCheckoutSessionToStripe(input),\n      { idempotencyKey: input.idempotencyKey },\n    );\n\n    return {\n      externalId: response.id,\n      url: response.url || null,\n      customerExternalId: response.customer || undefined,\n      subscriptionExternalId: response.subscription || undefined,\n      paymentIntentExternalId: response.payment_intent || undefined,\n      raw: response,\n    };\n  }\n\n  async createCustomerPortalSession(\n    input: StripeCustomerPortalSessionInput,\n  ): Promise<StripeCustomerPortalSession> {\n    const response = await this.provider.request<StripePortalSessionResponse>(\n      'POST',\n      '/v1/billing_portal/sessions',\n      {\n        customer: input.customerExternalId,\n        return_url: input.returnUrl,\n        configuration: input.configurationExternalId,\n      },\n    );\n\n    return {\n      externalId: response.id,\n      url: response.url,\n      raw: response,\n    };\n  }\n\n  async retrieveSubscriptionStatus(\n    subscriptionExternalId: string,\n  ): Promise<StripeSubscriptionStatusResult> {\n    const subscription = await this.provider.request<StripeSubscription>(\n      'GET',\n      `/v1/subscriptions/${encodeURIComponent(subscriptionExternalId)}`,\n    );\n\n    return mapStripeSubscription(subscription);\n  }\n\n  async listCustomerSubscriptions(\n    customerExternalId: string,\n  ): Promise<StripeSubscriptionStatusResult[]> {\n    const response = await this.provider.request<\n      StripeListResponse<StripeSubscription>\n    >('GET', '/v1/subscriptions', {\n      customer: customerExternalId,\n      status: 'all',\n      limit: 100,\n    });\n\n    return response.data.map(mapStripeSubscription);\n  }\n}\n\nclass UnsupportedVendorOperations implements VendorOperations {\n  async push(_vendor: VendorInput): Promise<SyncResult> {\n    throw new Error('Stripe does not support vendor operations');\n  }\n\n  async pull(_externalId: string): Promise<ExternalVendor> {\n    throw new Error('Stripe does not support vendor operations');\n  }\n\n  async list(_options?: ListOptions): Promise<ExternalVendor[]> {\n    throw new Error('Stripe does not support vendor operations');\n  }\n\n  async sync(_vendor: VendorInput): Promise<SyncResult> {\n    throw new Error('Stripe does not support vendor operations');\n  }\n}\n\nclass UnsupportedBillOperations implements BillOperations {\n  async push(_bill: BillInput): Promise<SyncResult> {\n    throw new Error('Stripe does not support bill operations');\n  }\n\n  async pull(_externalId: string): Promise<ExternalBill> {\n    throw new Error('Stripe does not support bill operations');\n  }\n\n  async list(_options?: ListOptions): Promise<ExternalBill[]> {\n    throw new Error('Stripe does not support bill operations');\n  }\n\n  async sync(_bill: BillInput): Promise<SyncResult> {\n    throw new Error('Stripe does not support bill operations');\n  }\n}\n\nclass StripeAuditOperations implements AuditOperations {\n  constructor(private readonly provider: StripeProvider) {}\n\n  async reconcileCustomers(\n    locals: CustomerInput[],\n  ): Promise<AuditReport<CustomerInput>> {\n    const externals = await this.provider.customers.list({ limit: 100 });\n    return reconcileRecords('stripe', locals, externals, compareCustomer);\n  }\n\n  async reconcileInvoices(\n    locals: InvoiceInput[],\n    dateRange?: DateRange,\n  ): Promise<AuditReport<InvoiceInput>> {\n    const externals = await this.provider.invoices.list({\n      limit: 100,\n      startDate: dateRange?.start,\n      endDate: dateRange?.end,\n    });\n    return reconcileRecords('stripe', locals, externals, compareInvoice);\n  }\n\n  async reconcileVendors(\n    _locals: VendorInput[],\n  ): Promise<AuditReport<VendorInput>> {\n    throw new Error('Stripe does not support vendor operations');\n  }\n\n  async reconcileBills(_locals: BillInput[]): Promise<AuditReport<BillInput>> {\n    throw new Error('Stripe does not support bill operations');\n  }\n\n  async reconcilePayments(\n    locals: PaymentInput[],\n    dateRange?: DateRange,\n  ): Promise<AuditReport<PaymentInput>> {\n    const externals = await this.provider.payments.list({\n      limit: 100,\n      startDate: dateRange?.start,\n      endDate: dateRange?.end,\n    });\n    return reconcileRecords('stripe', locals, externals, comparePayment);\n  }\n}\n\nclass StripeWebhookOperations implements WebhookOperations {\n  constructor(private readonly options: StripeOptions) {}\n\n  verify(payload: string, signature: string, secret: string): boolean {\n    const endpointSecret = secret || this.options.webhookSecret;\n    if (!endpointSecret) {\n      throw new Error(\n        'Stripe webhook secret not provided. Pass it as the secret parameter or configure webhookSecret in options.',\n      );\n    }\n\n    const parsed = parseStripeSignatureHeader(signature);\n    if (!parsed.timestamp || parsed.signatures.length === 0) {\n      return false;\n    }\n\n    const tolerance = this.options.webhookTolerance ?? 300;\n    const timestamp = Number.parseInt(parsed.timestamp, 10);\n    if (\n      !Number.isFinite(timestamp) ||\n      Math.abs(Date.now() / 1000 - timestamp) > tolerance\n    ) {\n      return false;\n    }\n\n    const signedPayload = `${parsed.timestamp}.${payload}`;\n    const expected = createHmac('sha256', endpointSecret)\n      .update(signedPayload)\n      .digest('hex');\n\n    return parsed.signatures.some((value) =>\n      constantTimeEqualHex(value, expected),\n    );\n  }\n\n  parse(payload: string): WebhookEvent {\n    let event: StripeWebhookPayload;\n    try {\n      event = JSON.parse(payload) as StripeWebhookPayload;\n    } catch (error) {\n      const message =\n        error instanceof Error ? error.message : 'Unknown JSON parse error';\n      throw new Error(`Invalid Stripe webhook payload: ${message}`);\n    }\n\n    const resource = event?.data?.object;\n    return {\n      type: event?.type || 'unknown',\n      id: typeof event?.id === 'string' ? event.id : undefined,\n      provider: 'stripe',\n      timestamp: unixToDate(event?.created) || new Date(),\n      payload: event,\n      resourceType: mapStripeResourceType(\n        resource?.object || undefined,\n        event?.type || undefined,\n      ),\n      resourceId: typeof resource?.id === 'string' ? resource.id : undefined,\n    };\n  }\n}\n\nfunction encodeStripeForm(params: Record<string, StripeFormValue>) {\n  const form = new URLSearchParams();\n\n  for (const [key, value] of Object.entries(params)) {\n    appendStripeFormValue(form, key, value);\n  }\n\n  return form;\n}\n\nfunction appendStripeFormValue(\n  form: URLSearchParams,\n  key: string,\n  value: StripeFormValue,\n): void {\n  if (value === undefined || value === null) {\n    return;\n  }\n\n  if (value instanceof Date) {\n    form.append(key, String(toUnixSeconds(value)));\n    return;\n  }\n\n  if (Array.isArray(value)) {\n    value.forEach((item, index) => {\n      appendStripeFormValue(form, `${key}[${index}]`, item);\n    });\n    return;\n  }\n\n  if (typeof value === 'object') {\n    for (const [childKey, childValue] of Object.entries(value)) {\n      appendStripeFormValue(form, `${key}[${childKey}]`, childValue);\n    }\n    return;\n  }\n\n  form.append(key, String(value));\n}\n\nfunction mapCustomerToStripe(\n  customer: CustomerInput,\n): Record<string, StripeFormValue> {\n  const stripeCustomer: Record<string, StripeFormValue> = {\n    name: customer.name,\n    email: customer.email,\n    phone: customer.phone,\n    address: customer.billingAddress\n      ? {\n          line1: customer.billingAddress.street1,\n          line2: customer.billingAddress.street2,\n          city: customer.billingAddress.city,\n          state: customer.billingAddress.state,\n          postal_code: customer.billingAddress.postalCode,\n          country: customer.billingAddress.country,\n        }\n      : undefined,\n    metadata: normalizeMetadata({\n      local_id: customer.id,\n      payment_terms: customer.paymentTerms,\n      ...customer.metadata,\n    }),\n  };\n\n  if (customer.taxExempt !== undefined) {\n    stripeCustomer.tax_exempt = customer.taxExempt ? 'exempt' : 'none';\n  }\n\n  return stripeCustomer;\n}\n\nfunction mapInvoiceToStripe(\n  invoice: InvoiceInput,\n): Record<string, StripeFormValue> {\n  return {\n    customer: invoice.customerExternalId,\n    collection_method: 'send_invoice',\n    due_date: invoice.dueDate,\n    auto_advance: false,\n    pending_invoice_items_behavior: 'include',\n    automatic_tax: invoice.automaticTax ? { enabled: true } : undefined,\n    metadata: normalizeMetadata({\n      local_id: invoice.id,\n      invoice_number: invoice.invoiceNumber,\n      reference: invoice.reference,\n      memo: invoice.memo,\n      tax_amount: invoice.taxAmount,\n      subtotal: invoice.subtotal,\n      total_amount: invoice.totalAmount,\n      ...invoice.metadata,\n    }),\n  };\n}\n\nfunction mapInvoiceUpdateToStripe(\n  invoice: InvoiceInput,\n): Record<string, StripeFormValue> {\n  return {\n    due_date: invoice.dueDate,\n    metadata: normalizeMetadata({\n      local_id: invoice.id,\n      invoice_number: invoice.invoiceNumber,\n      reference: invoice.reference,\n      memo: invoice.memo,\n      ...invoice.metadata,\n    }),\n  };\n}\n\nfunction mapCheckoutSessionToStripe(\n  input: StripeCheckoutSessionInput,\n): Record<string, StripeFormValue> {\n  return {\n    mode: input.mode || 'subscription',\n    success_url: input.successUrl,\n    cancel_url: input.cancelUrl,\n    customer: input.customerExternalId,\n    customer_email: input.customerExternalId ? undefined : input.customerEmail,\n    client_reference_id: input.clientReferenceId,\n    allow_promotion_codes: input.allowPromotionCodes,\n    line_items: input.lineItems.map(mapCheckoutLineItem),\n    metadata: normalizeMetadata(input.metadata || {}),\n  };\n}\n\nfunction mapCheckoutLineItem(\n  lineItem: StripeCheckoutLineItem,\n): Record<string, StripeFormValue> {\n  if (lineItem.price) {\n    return {\n      price: lineItem.price,\n      quantity: lineItem.quantity || 1,\n    };\n  }\n\n  if (!lineItem.priceData) {\n    throw new Error('Stripe checkout line item requires price or priceData');\n  }\n\n  const productData = lineItem.priceData.product\n    ? undefined\n    : { name: lineItem.priceData.productName || 'Subscription' };\n\n  return {\n    quantity: lineItem.quantity || 1,\n    price_data: {\n      currency: lineItem.priceData.currency,\n      unit_amount: lineItem.priceData.unitAmount,\n      product: lineItem.priceData.product,\n      product_data: productData,\n      recurring: lineItem.priceData.recurring\n        ? {\n            interval: lineItem.priceData.recurring.interval,\n            interval_count: lineItem.priceData.recurring.intervalCount,\n          }\n        : undefined,\n    },\n  };\n}\n\nfunction mapListOptions(options: ListOptions): Record<string, StripeFormValue> {\n  return {\n    limit: options.limit,\n    starting_after:\n      typeof options.offset === 'string' ? options.offset : undefined,\n    created: {\n      gte: options.startDate,\n      lte: options.endDate,\n    },\n    status: options.status,\n  };\n}\n\nfunction mapStripeCustomer(customer: StripeCustomer): ExternalCustomer {\n  return {\n    externalId: customer.id,\n    provider: 'stripe',\n    syncedAt: new Date(),\n    name: customer.name || '',\n    email: customer.email || undefined,\n    phone: customer.phone || undefined,\n    billingAddress: customer.address\n      ? {\n          street1: customer.address.line1 || undefined,\n          street2: customer.address.line2 || undefined,\n          city: customer.address.city || undefined,\n          state: customer.address.state || undefined,\n          postalCode: customer.address.postal_code || undefined,\n          country: customer.address.country || undefined,\n        }\n      : undefined,\n    balance:\n      customer.balance === null || customer.balance === undefined\n        ? undefined\n        : stripeMinorUnitsToMoney(customer.balance, customer.currency),\n    currency: customer.currency || undefined,\n    raw: customer,\n  };\n}\n\nfunction mapStripeInvoice(invoice: StripeInvoice): ExternalInvoice {\n  return {\n    externalId: invoice.id,\n    provider: 'stripe',\n    syncedAt: new Date(),\n    invoiceNumber: invoice.number || invoice.id,\n    customerExternalId:\n      typeof invoice.customer === 'string'\n        ? invoice.customer\n        : invoice.customer?.id || '',\n    issueDate: unixToDate(invoice.created) || new Date(),\n    dueDate:\n      unixToDate(invoice.due_date) || unixToDate(invoice.created) || new Date(),\n    subtotal: stripeMinorUnitsToMoney(invoice.subtotal || 0, invoice.currency),\n    taxAmount: stripeMinorUnitsToMoney(\n      stripeInvoiceTaxAmount(invoice),\n      invoice.currency,\n    ),\n    totalAmount: stripeMinorUnitsToMoney(invoice.total || 0, invoice.currency),\n    amountPaid: stripeMinorUnitsToMoney(\n      invoice.amount_paid || 0,\n      invoice.currency,\n    ),\n    balance: stripeMinorUnitsToMoney(\n      invoice.amount_remaining || 0,\n      invoice.currency,\n    ),\n    status: mapStripeInvoiceStatus(invoice.status, invoice.due_date),\n    currency: invoice.currency || 'usd',\n    raw: invoice,\n  };\n}\n\nfunction mapStripePaymentIntent(\n  paymentIntent: StripePaymentIntent,\n): ExternalPayment {\n  return {\n    externalId: paymentIntent.id,\n    provider: 'stripe',\n    syncedAt: new Date(),\n    amount: stripeMinorUnitsToMoney(\n      paymentIntent.amount || 0,\n      paymentIntent.currency,\n    ),\n    currency: paymentIntent.currency || 'usd',\n    paidAt: unixToDate(paymentIntent.created) || new Date(),\n    method: paymentIntent.payment_method_types?.[0],\n    transactionId: paymentIntent.latest_charge || paymentIntent.id,\n    invoiceExternalIds: paymentIntent.invoice\n      ? [paymentIntent.invoice]\n      : undefined,\n    status: mapStripePaymentStatus(paymentIntent.status),\n    raw: paymentIntent,\n  };\n}\n\nfunction mapStripeSubscription(\n  subscription: StripeSubscription,\n): StripeSubscriptionStatusResult {\n  return {\n    externalId: subscription.id,\n    status: subscription.status,\n    customerExternalId:\n      typeof subscription.customer === 'string'\n        ? subscription.customer\n        : subscription.customer.id,\n    currentPeriodStart: unixToDate(subscription.current_period_start),\n    currentPeriodEnd: unixToDate(subscription.current_period_end),\n    cancelAtPeriodEnd: Boolean(subscription.cancel_at_period_end),\n    canceledAt: unixToDate(subscription.canceled_at),\n    trialEnd: unixToDate(subscription.trial_end),\n    raw: subscription,\n  };\n}\n\nfunction mapStripeInvoiceStatus(\n  status?: string | null,\n  dueDate?: number | null,\n): ExternalInvoice['status'] {\n  switch (status) {\n    case 'draft':\n      return 'draft';\n    case 'paid':\n      return 'paid';\n    case 'void':\n      return 'voided';\n    case 'open':\n      if (dueDate && dueDate * 1000 < Date.now()) {\n        return 'overdue';\n      }\n      return 'sent';\n    default:\n      return 'sent';\n  }\n}\n\nfunction mapStripePaymentStatus(\n  status?: string | null,\n): ExternalPayment['status'] {\n  switch (status) {\n    case 'succeeded':\n      return 'completed';\n    case 'processing':\n    case 'requires_action':\n    case 'requires_capture':\n    case 'requires_confirmation':\n      return 'pending';\n    case 'canceled':\n    case 'requires_payment_method':\n      return 'failed';\n    default:\n      return 'pending';\n  }\n}\n\nfunction mapStripeResourceType(\n  object?: string,\n  eventType?: string,\n): WebhookEvent['resourceType'] | undefined {\n  if (object === 'customer' || eventType?.startsWith('customer.')) {\n    return 'customer';\n  }\n  if (object === 'invoice' || eventType?.startsWith('invoice.')) {\n    return 'invoice';\n  }\n  if (\n    object === 'payment_intent' ||\n    object === 'charge' ||\n    eventType?.startsWith('payment_intent.') ||\n    eventType?.startsWith('charge.')\n  ) {\n    return 'payment';\n  }\n  return undefined;\n}\n\nfunction normalizeMetadata(\n  metadata: Record<string, unknown>,\n): Record<string, string> {\n  const normalized: Record<string, string> = {};\n\n  for (const [key, value] of Object.entries(metadata)) {\n    if (value !== undefined && value !== null) {\n      normalized[key] = String(value);\n    }\n  }\n\n  return normalized;\n}\n\nfunction parseStripeSignatureHeader(signature: string): {\n  timestamp?: string;\n  signatures: string[];\n} {\n  const parts = signature.split(',').map((part) => part.trim());\n  const parsed: { timestamp?: string; signatures: string[] } = {\n    signatures: [],\n  };\n\n  for (const part of parts) {\n    const separatorIndex = part.indexOf('=');\n    if (separatorIndex === -1) {\n      continue;\n    }\n\n    const key = part.slice(0, separatorIndex);\n    const value = part.slice(separatorIndex + 1);\n    if (key === 't') {\n      parsed.timestamp = value;\n    }\n    if (key === 'v1' && value) {\n      parsed.signatures.push(value);\n    }\n  }\n\n  return parsed;\n}\n\nfunction constantTimeEqualHex(left: string, right: string): boolean {\n  try {\n    const leftBuffer = Buffer.from(left, 'hex');\n    const rightBuffer = Buffer.from(right, 'hex');\n    return (\n      leftBuffer.length === rightBuffer.length &&\n      timingSafeEqual(leftBuffer, rightBuffer)\n    );\n  } catch {\n    return false;\n  }\n}\n\nfunction reconcileRecords<TLocal extends { externalId?: string }>(\n  provider: AccountingProviderType,\n  locals: TLocal[],\n  externals: ExternalRecord[],\n  compare: (local: TLocal, external: ExternalRecord) => FieldDiff[],\n): AuditReport<TLocal> {\n  const externalById = new Map(\n    externals.map((external) => [external.externalId, external]),\n  );\n  const matched: AuditMatch<TLocal>[] = [];\n  const discrepancies: AuditReport<TLocal>['discrepancies'] = [];\n  const localOnly: TLocal[] = [];\n  const seenExternalIds = new Set<string>();\n\n  for (const local of locals) {\n    const external = local.externalId\n      ? externalById.get(local.externalId)\n      : undefined;\n\n    if (!external) {\n      localOnly.push(local);\n      continue;\n    }\n\n    seenExternalIds.add(external.externalId);\n    const differences = compare(local, external);\n    if (differences.length === 0) {\n      matched.push({ local, external, status: 'identical' });\n    } else {\n      discrepancies.push({ local, external, differences });\n    }\n  }\n\n  const externalOnly = externals.filter(\n    (external) => !seenExternalIds.has(external.externalId),\n  );\n\n  return {\n    provider,\n    auditedAt: new Date(),\n    matched,\n    localOnly,\n    externalOnly,\n    discrepancies,\n    summary: {\n      total: locals.length + externalOnly.length,\n      matched: matched.length,\n      localOnly: localOnly.length,\n      externalOnly: externalOnly.length,\n      discrepancies: discrepancies.length,\n    },\n  };\n}\n\nfunction compareCustomer(\n  local: CustomerInput,\n  external: ExternalRecord,\n): FieldDiff[] {\n  const customer = external as ExternalCustomer;\n  return [\n    compareField('name', local.name, customer.name),\n    compareField('email', local.email, customer.email),\n  ].filter((diff): diff is FieldDiff => Boolean(diff));\n}\n\nfunction compareInvoice(\n  local: InvoiceInput,\n  external: ExternalRecord,\n): FieldDiff[] {\n  const invoice = external as ExternalInvoice;\n  return [\n    compareField('totalAmount', local.totalAmount, invoice.totalAmount),\n    compareField('currency', local.currency || 'usd', invoice.currency),\n  ].filter((diff): diff is FieldDiff => Boolean(diff));\n}\n\nfunction comparePayment(\n  local: PaymentInput,\n  external: ExternalRecord,\n): FieldDiff[] {\n  const payment = external as ExternalPayment;\n  return [\n    compareField('amount', local.amount, payment.amount),\n    compareField('currency', local.currency || 'usd', payment.currency),\n  ].filter((diff): diff is FieldDiff => Boolean(diff));\n}\n\nfunction compareField(\n  field: string,\n  localValue: unknown,\n  externalValue: unknown,\n): FieldDiff | null {\n  if (valuesEqual(localValue, externalValue)) {\n    return null;\n  }\n  return { field, localValue, externalValue };\n}\n\nfunction valuesEqual(left: unknown, right: unknown): boolean {\n  if (left === right) {\n    return true;\n  }\n  if (typeof left === 'number' && typeof right === 'number') {\n    return Math.abs(left - right) < 0.01;\n  }\n  return false;\n}\n\nfunction stripeInvoiceTaxAmount(invoice: StripeInvoice): number {\n  if (typeof invoice.tax === 'number') {\n    return invoice.tax;\n  }\n  return (invoice.total_taxes || []).reduce(\n    (total, tax) => total + (tax.amount || 0),\n    0,\n  );\n}\n\nconst STRIPE_ZERO_DECIMAL_CURRENCIES = new Set([\n  'BIF',\n  'CLP',\n  'DJF',\n  'GNF',\n  'JPY',\n  'KMF',\n  'KRW',\n  'MGA',\n  'PYG',\n  'RWF',\n  'VND',\n  'VUV',\n  'XAF',\n  'XOF',\n  'XPF',\n]);\nconst STRIPE_THREE_DECIMAL_CURRENCIES = new Set([\n  'BHD',\n  'IQD',\n  'JOD',\n  'KWD',\n  'LYD',\n  'OMR',\n  'TND',\n]);\n\nfunction stripeCurrencyMinorUnitFactor(currency?: string | null): number {\n  const normalized = (currency || 'usd').toUpperCase();\n  if (STRIPE_ZERO_DECIMAL_CURRENCIES.has(normalized)) {\n    return 1;\n  }\n  if (STRIPE_THREE_DECIMAL_CURRENCIES.has(normalized)) {\n    return 1_000;\n  }\n  return 100;\n}\n\nfunction moneyToStripeMinorUnits(amount: number, currency: string): number {\n  return Math.round(amount * stripeCurrencyMinorUnitFactor(currency));\n}\n\nfunction stripeMinorUnitsToMoney(\n  amount: number,\n  currency?: string | null,\n): number {\n  return amount / stripeCurrencyMinorUnitFactor(currency);\n}\n\nfunction centsToMoney(cents: number): number {\n  return cents / 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package/dist/index.js

@@ -108,7 +108,7 @@ async function getAccountingProvider(userOptions) {
 		}
 		case "stripe": {
 			if (!isStripeOptions(options)) throw new Error("Invalid Stripe options");
-			const { StripeProvider } = await import("./chunks/stripe-BhTiF2Xx.js");
+			const { StripeProvider } = await import("./chunks/stripe-e3yn8cEJ.js");
 			return new StripeProvider(options);
 		}
 		case "paypal": throw new Error("PayPal provider not yet implemented");

package/dist/providers/stripe/index.d.ts

@@ -19,7 +19,9 @@ export declare class StripeProvider implements StripeAccountingProvider {
     readonly webhooks: WebhookOperations;
     readonly billing: StripeBillingOperations;
     constructor(options: StripeOptions);
-    request<T>(method: 'GET' | 'POST' | 'DELETE', endpoint: string, params?: Record<string, StripeFormValue>): Promise<T>;
+    request<T>(method: 'GET' | 'POST' | 'DELETE', endpoint: string, params?: Record<string, StripeFormValue>, options?: {
+        idempotencyKey?: string;
+    }): Promise<T>;
     private buildUrl;
 }
 export {};

package/dist/providers/stripe/index.d.ts.map

@@ -1 +1 @@
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+{"version":3,"file":"index.d.ts","sourceRoot":"","sources":["../../../src/providers/stripe/index.ts"],"names":[],"mappings":"AAAA;;;;;;GAMG;AAGH,OAAO,KAAK,EAGV,eAAe,EAGf,cAAc,EAEd,kBAAkB,EAUlB,iBAAiB,EAGjB,iBAAiB,EACjB,wBAAwB,EACxB,uBAAuB,EAMvB,aAAa,EAKb,gBAAgB,EAEhB,iBAAiB,EAClB,MAAM,gBAAgB,CAAC;AAExB,KAAK,eAAe,GAAG,MAAM,GAAG,MAAM,GAAG,OAAO,GAAG,IAAI,GAAG,IAAI,GAAG,SAAS,CAAC;AAC3E,KAAK,eAAe,GAChB,eAAe,GACf,eAAe,EAAE,GACjB;IAAE,CAAC,GAAG,EAAE,MAAM,GAAG,eAAe,CAAA;CAAE,CAAC;AAgGvC;;GAEG;AACH,qBAAa,cAAe,YAAW,wBAAwB;IAC7D,QAAQ,CAAC,IAAI,EAAG,QAAQ,CAAU;IAElC,OAAO,CAAC,QAAQ,CAAC,OAAO,CAAgB;IACxC,OAAO,CAAC,QAAQ,CAAC,SAAS,CAAe;IAEzC,QAAQ,CAAC,SAAS,EAAE,kBAAkB,CAAC;IACvC,QAAQ,CAAC,QAAQ,EAAE,iBAAiB,CAAC;IACrC,QAAQ,CAAC,OAAO,EAAE,gBAAgB,CAAC;IACnC,QAAQ,CAAC,KAAK,EAAE,cAAc,CAAC;IAC/B,QAAQ,CAAC,QAAQ,EAAE,iBAAiB,CAAC;IACrC,QAAQ,CAAC,KAAK,EAAE,eAAe,CAAC;IAChC,QAAQ,CAAC,QAAQ,EAAE,iBAAiB,CAAC;IACrC,QAAQ,CAAC,OAAO,EAAE,uBAAuB,CAAC;gBAE9B,OAAO,EAAE,aAAa;IAoB5B,OAAO,CAAC,CAAC,EACb,MAAM,EAAE,KAAK,GAAG,MAAM,GAAG,QAAQ,EACjC,QAAQ,EAAE,MAAM,EAChB,MAAM,CAAC,EAAE,MAAM,CAAC,MAAM,EAAE,eAAe,CAAC,EACxC,OAAO,GAAE;QAAE,cAAc,CAAC,EAAE,MAAM,CAAA;KAAO,GACxC,OAAO,CAAC,CAAC,CAAC;IAgFb,OAAO,CAAC,QAAQ;CAejB"}

package/dist/types.d.ts

@@ -140,7 +140,11 @@ export interface InvoiceLineItemInput {
     sku?: string;
     /** Quantity */
     quantity: number;
-    /** Unit price */
+    /**
+     * Unit price in the currency's major unit (for example, `12.34` USD or
+     * `1200` JPY). The Stripe provider converts this value to Stripe's smallest
+     * currency unit.
+     */
     unitPrice: number;
     /** Discount amount */
     discount?: number;
@@ -173,11 +177,11 @@ export interface InvoiceInput {
     dueDate: Date;
     /** Line items */
     lineItems: InvoiceLineItemInput[];
-    /** Subtotal before tax */
+    /** Subtotal before tax, in the currency's major unit. */
     subtotal: number;
-    /** Tax amount */
+    /** Tax amount in the currency's major unit. Ignored by Stripe when automaticTax is enabled. */
     taxAmount: number;
-    /** Total amount */
+    /** Total amount in the currency's major unit. */
     totalAmount: number;
     /** Currency code (ISO 4217) */
     currency?: string;
@@ -187,6 +191,18 @@ export interface InvoiceInput {
     memo?: string;
     /** Additional metadata */
     metadata?: Record<string, unknown>;
+    /**
+     * Stable caller-owned key for replaying the same provider invoice. Stripe
+     * invoice-item and invoice requests derive deterministic provider keys from
+     * it, and the adapter reconciles tagged provider resources after Stripe's
+     * idempotency retention window.
+     */
+    idempotencyKey?: string;
+    /**
+     * Ask Stripe Tax to calculate tax from the synced customer's billing
+     * address. The provider-calculated amount is returned by invoice reads.
+     */
+    automaticTax?: boolean;
 }
 /**
  * Vendor input for sync operations (AP side)
@@ -318,6 +334,7 @@ export interface ExternalInvoice extends ExternalRecord {
     customerExternalId: string;
     issueDate: Date;
     dueDate: Date;
+    /** Monetary values are in the currency's major unit. */
     subtotal: number;
     taxAmount: number;
     totalAmount: number;
@@ -393,6 +410,8 @@ export interface StripeCheckoutSessionInput {
     lineItems: StripeCheckoutLineItem[];
     metadata?: Record<string, string | number | boolean | null | undefined>;
     allowPromotionCodes?: boolean;
+    /** Stable caller-owned key reused when creating the same Checkout Session. */
+    idempotencyKey?: string;
 }
 export interface StripeCheckoutSession {
     externalId: string;
@@ -520,6 +539,8 @@ export interface AuditReport<T> {
  * Webhook event from provider
  */
 export interface WebhookEvent {
+    /** Verified provider event identifier for durable inbox deduplication. */
+    id?: string;
     /** Event type */
     type: string;
     /** Provider */

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package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@happyvertical/accounting",
-  "version": "0.89.12",
+  "version": "0.90.0",
   "description": "Multi-provider accounting integration for AR/AP sync and audit with QuickBooks, Stripe, and more",
   "type": "module",
   "main": "./dist/index.js",
@@ -37,7 +37,7 @@
   "license": "MIT",
   "dependencies": {
     "intuit-oauth": "^4.2.3",
-    "@happyvertical/utils": "0.89.12"
+    "@happyvertical/utils": "0.90.0"
   },
   "devDependencies": {
     "@types/node": "25.0.10",

package/dist/chunks/stripe-BhTiF2Xx.js.map

@@ -1 +0,0 @@
-{"version":3,"file":"stripe-BhTiF2Xx.js","names":[],"sources":["../../src/providers/stripe/index.ts"],"sourcesContent":["/**\n * Stripe Provider\n *\n * Implements Stripe AR, payment, webhook, and billing operations using the\n * Stripe HTTP API directly. The SDK keeps Stripe as an optional runtime\n * dependency by relying on the platform fetch implementation.\n */\n\nimport { createHmac, randomUUID, timingSafeEqual } from 'node:crypto';\nimport type {\n  AccountingProviderType,\n  AuditMatch,\n  AuditOperations,\n  AuditReport,\n  BillInput,\n  BillOperations,\n  CustomerInput,\n  CustomerOperations,\n  DateRange,\n  ExternalBill,\n  ExternalCustomer,\n  ExternalInvoice,\n  ExternalPayment,\n  ExternalRecord,\n  ExternalVendor,\n  FieldDiff,\n  InvoiceInput,\n  InvoiceOperations,\n  ListOptions,\n  PaymentInput,\n  PaymentOperations,\n  StripeAccountingProvider,\n  StripeBillingOperations,\n  StripeCheckoutLineItem,\n  StripeCheckoutSession,\n  StripeCheckoutSessionInput,\n  StripeCustomerPortalSession,\n  StripeCustomerPortalSessionInput,\n  StripeOptions,\n  StripeSubscriptionStatus,\n  StripeSubscriptionStatusResult,\n  SyncResult,\n  VendorInput,\n  VendorOperations,\n  WebhookEvent,\n  WebhookOperations,\n} from '../../types.js';\n\ntype StripePrimitive = string | number | boolean | Date | null | undefined;\ntype StripeFormValue =\n  | StripePrimitive\n  | StripeFormValue[]\n  | { [key: string]: StripeFormValue };\n\ninterface StripeListResponse<T> {\n  object: 'list';\n  data: T[];\n  has_more?: boolean;\n}\n\ninterface StripeCustomer {\n  id: string;\n  name?: string | null;\n  email?: string | null;\n  phone?: string | null;\n  address?: StripeAddress | null;\n  balance?: number | null;\n  currency?: string | null;\n}\n\ninterface StripeAddress {\n  line1?: string | null;\n  line2?: string | null;\n  city?: string | null;\n  state?: string | null;\n  postal_code?: string | null;\n  country?: string | null;\n}\n\ninterface StripeInvoice {\n  id: string;\n  number?: string | null;\n  customer?: string | StripeCustomer | null;\n  created?: number | null;\n  due_date?: number | null;\n  subtotal?: number | null;\n  tax?: number | null;\n  total?: number | null;\n  amount_paid?: number | null;\n  amount_remaining?: number | null;\n  status?: string | null;\n  currency?: string | null;\n}\n\ninterface StripePaymentIntent {\n  id: string;\n  amount?: number | null;\n  currency?: string | null;\n  created?: number | null;\n  status?: string | null;\n  invoice?: string | null;\n  payment_method_types?: string[] | null;\n  latest_charge?: string | null;\n}\n\ninterface StripeCheckoutSessionResponse {\n  id: string;\n  url?: string | null;\n  customer?: string | null;\n  subscription?: string | null;\n  payment_intent?: string | null;\n}\n\ninterface StripePortalSessionResponse {\n  id: string;\n  url: string;\n}\n\ninterface StripeSubscription {\n  id: string;\n  status: StripeSubscriptionStatus;\n  customer: string | StripeCustomer;\n  current_period_start?: number | null;\n  current_period_end?: number | null;\n  cancel_at_period_end?: boolean | null;\n  canceled_at?: number | null;\n  trial_end?: number | null;\n}\n\ninterface StripeWebhookPayload {\n  type?: string | null;\n  created?: number | null;\n  data?: {\n    object?: {\n      id?: string | null;\n      object?: string | null;\n    } | null;\n  } | null;\n}\n\n/**\n * Stripe accounting provider.\n */\nexport class StripeProvider implements StripeAccountingProvider {\n  readonly type = 'stripe' as const;\n\n  private readonly options: StripeOptions;\n  private readonly fetchImpl: typeof fetch;\n\n  readonly customers: CustomerOperations;\n  readonly invoices: InvoiceOperations;\n  readonly vendors: VendorOperations;\n  readonly bills: BillOperations;\n  readonly payments: PaymentOperations;\n  readonly audit: AuditOperations;\n  readonly webhooks: WebhookOperations;\n  readonly billing: StripeBillingOperations;\n\n  constructor(options: StripeOptions) {\n    this.options = {\n      timeout: 30000,\n      maxRetries: 3,\n      apiBaseUrl: 'https://api.stripe.com',\n      webhookTolerance: 300,\n      ...options,\n    };\n    this.fetchImpl = options.fetch || fetch;\n\n    this.customers = new StripeCustomerOperations(this);\n    this.invoices = new StripeInvoiceOperations(this);\n    this.vendors = new UnsupportedVendorOperations();\n    this.bills = new UnsupportedBillOperations();\n    this.payments = new StripePaymentOperations(this);\n    this.audit = new StripeAuditOperations(this);\n    this.webhooks = new StripeWebhookOperations(this.options);\n    this.billing = new StripeBillingOperationsImpl(this);\n  }\n\n  async request<T>(\n    method: 'GET' | 'POST' | 'DELETE',\n    endpoint: string,\n    params?: Record<string, StripeFormValue>,\n  ): Promise<T> {\n    const timeout = this.options.timeout || 30000;\n    const maxRetries = this.options.maxRetries || 3;\n    const idempotencyKey = method === 'POST' ? `sdk-${randomUUID()}` : null;\n    let lastError: Error | null = null;\n\n    for (let attempt = 0; attempt <= maxRetries; attempt++) {\n      const controller = new AbortController();\n      const timeoutId = setTimeout(() => controller.abort(), timeout);\n\n      try {\n        const url = this.buildUrl(endpoint, method === 'GET' ? params : {});\n        const body =\n          method === 'POST' && params\n            ? encodeStripeForm(params).toString()\n            : undefined;\n\n        const headers: Record<string, string> = {\n          Authorization: `Bearer ${this.options.secretKey}`,\n          Accept: 'application/json',\n        };\n        if (method === 'POST') {\n          headers['Content-Type'] = 'application/x-www-form-urlencoded';\n          if (idempotencyKey) {\n            headers['Idempotency-Key'] = idempotencyKey;\n          }\n        }\n        if (this.options.apiVersion) {\n          headers['Stripe-Version'] = this.options.apiVersion;\n        }\n\n        const response = await this.fetchImpl(url, {\n          method,\n          headers,\n          body,\n          signal: controller.signal,\n        });\n\n        if (!response.ok) {\n          const errorText = await response.text();\n          const error = new Error(\n            `Stripe API error (${response.status}): ${errorText}`,\n          );\n\n          if (response.status < 500 && response.status !== 429) {\n            throw error;\n          }\n\n          lastError = error;\n        } else {\n          const text = await response.text();\n          return (text ? JSON.parse(text) : {}) as T;\n        }\n      } catch (error) {\n        lastError = error instanceof Error ? error : new Error(String(error));\n\n        const statusMatch = lastError.message.match(\n          /Stripe API error \\((\\d+)\\)/,\n        );\n        if (statusMatch) {\n          const status = Number.parseInt(statusMatch[1], 10);\n          if (status >= 400 && status < 500 && status !== 429) {\n            throw lastError;\n          }\n        }\n      } finally {\n        clearTimeout(timeoutId);\n      }\n\n      if (attempt < maxRetries) {\n        await sleep(2 ** attempt * 500);\n      }\n    }\n\n    throw lastError || new Error('Stripe request failed after retries');\n  }\n\n  private buildUrl(\n    endpoint: string,\n    params?: Record<string, StripeFormValue>,\n  ): string {\n    const baseUrl = this.options.apiBaseUrl || 'https://api.stripe.com';\n    const url = new URL(endpoint, baseUrl);\n\n    if (params && Object.keys(params).length > 0) {\n      for (const [key, value] of encodeStripeForm(params).entries()) {\n        url.searchParams.append(key, value);\n      }\n    }\n\n    return url.toString();\n  }\n}\n\nclass StripeCustomerOperations implements CustomerOperations {\n  constructor(private readonly provider: StripeProvider) {}\n\n  async push(customer: CustomerInput): Promise<SyncResult> {\n    const response = await this.provider.request<StripeCustomer>(\n      'POST',\n      '/v1/customers',\n      mapCustomerToStripe(customer),\n    );\n\n    return {\n      action: 'created',\n      externalId: response.id,\n      syncedAt: new Date(),\n    };\n  }\n\n  async pull(externalId: string): Promise<ExternalCustomer> {\n    const customer = await this.provider.request<StripeCustomer>(\n      'GET',\n      `/v1/customers/${encodeURIComponent(externalId)}`,\n    );\n    return mapStripeCustomer(customer);\n  }\n\n  async list(options: ListOptions = {}): Promise<ExternalCustomer[]> {\n    const response = await this.provider.request<\n      StripeListResponse<StripeCustomer>\n    >('GET', '/v1/customers', mapListOptions(options));\n    return response.data.map(mapStripeCustomer);\n  }\n\n  async sync(customer: CustomerInput): Promise<SyncResult> {\n    if (!customer.externalId) {\n      return this.push(customer);\n    }\n\n    await this.provider.request<StripeCustomer>(\n      'POST',\n      `/v1/customers/${encodeURIComponent(customer.externalId)}`,\n      mapCustomerToStripe(customer),\n    );\n\n    return {\n      action: 'updated',\n      externalId: customer.externalId,\n      syncedAt: new Date(),\n    };\n  }\n}\n\nclass StripeInvoiceOperations implements InvoiceOperations {\n  constructor(private readonly provider: StripeProvider) {}\n\n  async push(invoice: InvoiceInput): Promise<SyncResult> {\n    if (!invoice.customerExternalId) {\n      throw new Error('Stripe invoices require customerExternalId');\n    }\n\n    for (const lineItem of invoice.lineItems) {\n      await this.provider.request('POST', '/v1/invoiceitems', {\n        customer: invoice.customerExternalId,\n        currency: invoice.currency || 'usd',\n        description: lineItem.description,\n        quantity: lineItem.quantity,\n        unit_amount_decimal: String(Math.round(lineItem.unitPrice * 100)),\n        metadata: normalizeMetadata({\n          local_sku: lineItem.sku,\n          local_discount: lineItem.discount,\n          local_tax_rate: lineItem.taxRate,\n        }),\n      });\n    }\n\n    const response = await this.provider.request<StripeInvoice>(\n      'POST',\n      '/v1/invoices',\n      mapInvoiceToStripe(invoice),\n    );\n\n    return {\n      action: 'created',\n      externalId: response.id,\n      syncedAt: new Date(),\n    };\n  }\n\n  async pull(externalId: string): Promise<ExternalInvoice> {\n    const invoice = await this.provider.request<StripeInvoice>(\n      'GET',\n      `/v1/invoices/${encodeURIComponent(externalId)}`,\n    );\n    return mapStripeInvoice(invoice);\n  }\n\n  async list(options: ListOptions = {}): Promise<ExternalInvoice[]> {\n    const response = await this.provider.request<\n      StripeListResponse<StripeInvoice>\n    >('GET', '/v1/invoices', mapListOptions(options));\n    return response.data.map(mapStripeInvoice);\n  }\n\n  async sync(invoice: InvoiceInput): Promise<SyncResult> {\n    if (!invoice.externalId) {\n      return this.push(invoice);\n    }\n\n    await this.provider.request<StripeInvoice>(\n      'POST',\n      `/v1/invoices/${encodeURIComponent(invoice.externalId)}`,\n      mapInvoiceUpdateToStripe(invoice),\n    );\n\n    return {\n      action: 'updated',\n      externalId: invoice.externalId,\n      syncedAt: new Date(),\n    };\n  }\n\n  async send(externalId: string): Promise<void> {\n    await this.provider.request(\n      'POST',\n      `/v1/invoices/${encodeURIComponent(externalId)}/send`,\n    );\n  }\n\n  async void(externalId: string): Promise<void> {\n    await this.provider.request(\n      'POST',\n      `/v1/invoices/${encodeURIComponent(externalId)}/void`,\n    );\n  }\n}\n\nclass StripePaymentOperations implements PaymentOperations {\n  constructor(private readonly provider: StripeProvider) {}\n\n  async pull(externalId: string): Promise<ExternalPayment> {\n    const paymentIntent = await this.provider.request<StripePaymentIntent>(\n      'GET',\n      `/v1/payment_intents/${encodeURIComponent(externalId)}`,\n    );\n    return mapStripePaymentIntent(paymentIntent);\n  }\n\n  async list(options: ListOptions = {}): Promise<ExternalPayment[]> {\n    const response = await this.provider.request<\n      StripeListResponse<StripePaymentIntent>\n    >('GET', '/v1/payment_intents', mapListOptions(options));\n    return response.data.map(mapStripePaymentIntent);\n  }\n}\n\nclass StripeBillingOperationsImpl implements StripeBillingOperations {\n  constructor(private readonly provider: StripeProvider) {}\n\n  async createCheckoutSession(\n    input: StripeCheckoutSessionInput,\n  ): Promise<StripeCheckoutSession> {\n    const response = await this.provider.request<StripeCheckoutSessionResponse>(\n      'POST',\n      '/v1/checkout/sessions',\n      mapCheckoutSessionToStripe(input),\n    );\n\n    return {\n      externalId: response.id,\n      url: response.url || null,\n      customerExternalId: response.customer || undefined,\n      subscriptionExternalId: response.subscription || undefined,\n      paymentIntentExternalId: response.payment_intent || undefined,\n      raw: response,\n    };\n  }\n\n  async createCustomerPortalSession(\n    input: StripeCustomerPortalSessionInput,\n  ): Promise<StripeCustomerPortalSession> {\n    const response = await this.provider.request<StripePortalSessionResponse>(\n      'POST',\n      '/v1/billing_portal/sessions',\n      {\n        customer: input.customerExternalId,\n        return_url: input.returnUrl,\n        configuration: input.configurationExternalId,\n      },\n    );\n\n    return {\n      externalId: response.id,\n      url: response.url,\n      raw: response,\n    };\n  }\n\n  async retrieveSubscriptionStatus(\n    subscriptionExternalId: string,\n  ): Promise<StripeSubscriptionStatusResult> {\n    const subscription = await this.provider.request<StripeSubscription>(\n      'GET',\n      `/v1/subscriptions/${encodeURIComponent(subscriptionExternalId)}`,\n    );\n\n    return mapStripeSubscription(subscription);\n  }\n\n  async listCustomerSubscriptions(\n    customerExternalId: string,\n  ): Promise<StripeSubscriptionStatusResult[]> {\n    const response = await this.provider.request<\n      StripeListResponse<StripeSubscription>\n    >('GET', '/v1/subscriptions', {\n      customer: customerExternalId,\n      status: 'all',\n      limit: 100,\n    });\n\n    return response.data.map(mapStripeSubscription);\n  }\n}\n\nclass UnsupportedVendorOperations implements VendorOperations {\n  async push(_vendor: VendorInput): Promise<SyncResult> {\n    throw new Error('Stripe does not support vendor operations');\n  }\n\n  async pull(_externalId: string): Promise<ExternalVendor> {\n    throw new Error('Stripe does not support vendor operations');\n  }\n\n  async list(_options?: ListOptions): Promise<ExternalVendor[]> {\n    throw new Error('Stripe does not support vendor operations');\n  }\n\n  async sync(_vendor: VendorInput): Promise<SyncResult> {\n    throw new Error('Stripe does not support vendor operations');\n  }\n}\n\nclass UnsupportedBillOperations implements BillOperations {\n  async push(_bill: BillInput): Promise<SyncResult> {\n    throw new Error('Stripe does not support bill operations');\n  }\n\n  async pull(_externalId: string): Promise<ExternalBill> {\n    throw new Error('Stripe does not support bill operations');\n  }\n\n  async list(_options?: ListOptions): Promise<ExternalBill[]> {\n    throw new Error('Stripe does not support bill operations');\n  }\n\n  async sync(_bill: BillInput): Promise<SyncResult> {\n    throw new Error('Stripe does not support bill operations');\n  }\n}\n\nclass StripeAuditOperations implements AuditOperations {\n  constructor(private readonly provider: StripeProvider) {}\n\n  async reconcileCustomers(\n    locals: CustomerInput[],\n  ): Promise<AuditReport<CustomerInput>> {\n    const externals = await this.provider.customers.list({ limit: 100 });\n    return reconcileRecords('stripe', locals, externals, compareCustomer);\n  }\n\n  async reconcileInvoices(\n    locals: InvoiceInput[],\n    dateRange?: DateRange,\n  ): Promise<AuditReport<InvoiceInput>> {\n    const externals = await this.provider.invoices.list({\n      limit: 100,\n      startDate: dateRange?.start,\n      endDate: dateRange?.end,\n    });\n    return reconcileRecords('stripe', locals, externals, compareInvoice);\n  }\n\n  async reconcileVendors(\n    _locals: VendorInput[],\n  ): Promise<AuditReport<VendorInput>> {\n    throw new Error('Stripe does not support vendor operations');\n  }\n\n  async reconcileBills(_locals: BillInput[]): Promise<AuditReport<BillInput>> {\n    throw new Error('Stripe does not support bill operations');\n  }\n\n  async reconcilePayments(\n    locals: PaymentInput[],\n    dateRange?: DateRange,\n  ): Promise<AuditReport<PaymentInput>> {\n    const externals = await this.provider.payments.list({\n      limit: 100,\n      startDate: dateRange?.start,\n      endDate: dateRange?.end,\n    });\n    return reconcileRecords('stripe', locals, externals, comparePayment);\n  }\n}\n\nclass StripeWebhookOperations implements WebhookOperations {\n  constructor(private readonly options: StripeOptions) {}\n\n  verify(payload: string, signature: string, secret: string): boolean {\n    const endpointSecret = secret || this.options.webhookSecret;\n    if (!endpointSecret) {\n      throw new Error(\n        'Stripe webhook secret not provided. Pass it as the secret parameter or configure webhookSecret in options.',\n      );\n    }\n\n    const parsed = parseStripeSignatureHeader(signature);\n    if (!parsed.timestamp || parsed.signatures.length === 0) {\n      return false;\n    }\n\n    const tolerance = this.options.webhookTolerance ?? 300;\n    const timestamp = Number.parseInt(parsed.timestamp, 10);\n    if (\n      !Number.isFinite(timestamp) ||\n      Math.abs(Date.now() / 1000 - timestamp) > tolerance\n    ) {\n      return false;\n    }\n\n    const signedPayload = `${parsed.timestamp}.${payload}`;\n    const expected = createHmac('sha256', endpointSecret)\n      .update(signedPayload)\n      .digest('hex');\n\n    return parsed.signatures.some((value) =>\n      constantTimeEqualHex(value, expected),\n    );\n  }\n\n  parse(payload: string): WebhookEvent {\n    let event: StripeWebhookPayload;\n    try {\n      event = JSON.parse(payload) as StripeWebhookPayload;\n    } catch (error) {\n      const message =\n        error instanceof Error ? error.message : 'Unknown JSON parse error';\n      throw new Error(`Invalid Stripe webhook payload: ${message}`);\n    }\n\n    const resource = event?.data?.object;\n    return {\n      type: event?.type || 'unknown',\n      provider: 'stripe',\n      timestamp: unixToDate(event?.created) || new Date(),\n      payload: event,\n      resourceType: mapStripeResourceType(\n        resource?.object || undefined,\n        event?.type || undefined,\n      ),\n      resourceId: typeof resource?.id === 'string' ? resource.id : undefined,\n    };\n  }\n}\n\nfunction encodeStripeForm(params: Record<string, StripeFormValue>) {\n  const form = new URLSearchParams();\n\n  for (const [key, value] of Object.entries(params)) {\n    appendStripeFormValue(form, key, value);\n  }\n\n  return form;\n}\n\nfunction appendStripeFormValue(\n  form: URLSearchParams,\n  key: string,\n  value: StripeFormValue,\n): void {\n  if (value === undefined || value === null) {\n    return;\n  }\n\n  if (value instanceof Date) {\n    form.append(key, String(toUnixSeconds(value)));\n    return;\n  }\n\n  if (Array.isArray(value)) {\n    value.forEach((item, index) => {\n      appendStripeFormValue(form, `${key}[${index}]`, item);\n    });\n    return;\n  }\n\n  if (typeof value === 'object') {\n    for (const [childKey, childValue] of Object.entries(value)) {\n      appendStripeFormValue(form, `${key}[${childKey}]`, childValue);\n    }\n    return;\n  }\n\n  form.append(key, String(value));\n}\n\nfunction mapCustomerToStripe(\n  customer: CustomerInput,\n): Record<string, StripeFormValue> {\n  const stripeCustomer: Record<string, StripeFormValue> = {\n    name: customer.name,\n    email: customer.email,\n    phone: customer.phone,\n    address: customer.billingAddress\n      ? {\n          line1: customer.billingAddress.street1,\n          line2: customer.billingAddress.street2,\n          city: customer.billingAddress.city,\n          state: customer.billingAddress.state,\n          postal_code: customer.billingAddress.postalCode,\n          country: customer.billingAddress.country,\n        }\n      : undefined,\n    metadata: normalizeMetadata({\n      local_id: customer.id,\n      payment_terms: customer.paymentTerms,\n      ...customer.metadata,\n    }),\n  };\n\n  if (customer.taxExempt !== undefined) {\n    stripeCustomer.tax_exempt = customer.taxExempt ? 'exempt' : 'none';\n  }\n\n  return stripeCustomer;\n}\n\nfunction mapInvoiceToStripe(\n  invoice: InvoiceInput,\n): Record<string, StripeFormValue> {\n  return {\n    customer: invoice.customerExternalId,\n    collection_method: 'send_invoice',\n    due_date: invoice.dueDate,\n    auto_advance: false,\n    pending_invoice_items_behavior: 'include',\n    metadata: normalizeMetadata({\n      local_id: invoice.id,\n      invoice_number: invoice.invoiceNumber,\n      reference: invoice.reference,\n      memo: invoice.memo,\n      tax_amount: invoice.taxAmount,\n      subtotal: invoice.subtotal,\n      total_amount: invoice.totalAmount,\n      ...invoice.metadata,\n    }),\n  };\n}\n\nfunction mapInvoiceUpdateToStripe(\n  invoice: InvoiceInput,\n): Record<string, StripeFormValue> {\n  return {\n    due_date: invoice.dueDate,\n    metadata: normalizeMetadata({\n      local_id: invoice.id,\n      invoice_number: invoice.invoiceNumber,\n      reference: invoice.reference,\n      memo: invoice.memo,\n      ...invoice.metadata,\n    }),\n  };\n}\n\nfunction mapCheckoutSessionToStripe(\n  input: StripeCheckoutSessionInput,\n): Record<string, StripeFormValue> {\n  return {\n    mode: input.mode || 'subscription',\n    success_url: input.successUrl,\n    cancel_url: input.cancelUrl,\n    customer: input.customerExternalId,\n    customer_email: input.customerExternalId ? undefined : input.customerEmail,\n    client_reference_id: input.clientReferenceId,\n    allow_promotion_codes: input.allowPromotionCodes,\n    line_items: input.lineItems.map(mapCheckoutLineItem),\n    metadata: normalizeMetadata(input.metadata || {}),\n  };\n}\n\nfunction mapCheckoutLineItem(\n  lineItem: StripeCheckoutLineItem,\n): Record<string, StripeFormValue> {\n  if (lineItem.price) {\n    return {\n      price: lineItem.price,\n      quantity: lineItem.quantity || 1,\n    };\n  }\n\n  if (!lineItem.priceData) {\n    throw new Error('Stripe checkout line item requires price or priceData');\n  }\n\n  const productData = lineItem.priceData.product\n    ? undefined\n    : { name: lineItem.priceData.productName || 'Subscription' };\n\n  return {\n    quantity: lineItem.quantity || 1,\n    price_data: {\n      currency: lineItem.priceData.currency,\n      unit_amount: lineItem.priceData.unitAmount,\n      product: lineItem.priceData.product,\n      product_data: productData,\n      recurring: lineItem.priceData.recurring\n        ? {\n            interval: lineItem.priceData.recurring.interval,\n            interval_count: lineItem.priceData.recurring.intervalCount,\n          }\n        : undefined,\n    },\n  };\n}\n\nfunction mapListOptions(options: ListOptions): Record<string, StripeFormValue> {\n  return {\n    limit: options.limit,\n    starting_after:\n      typeof options.offset === 'string' ? options.offset : undefined,\n    created: {\n      gte: options.startDate,\n      lte: options.endDate,\n    },\n    status: options.status,\n  };\n}\n\nfunction mapStripeCustomer(customer: StripeCustomer): ExternalCustomer {\n  return {\n    externalId: customer.id,\n    provider: 'stripe',\n    syncedAt: new Date(),\n    name: customer.name || '',\n    email: customer.email || undefined,\n    phone: customer.phone || undefined,\n    billingAddress: customer.address\n      ? {\n          street1: customer.address.line1 || undefined,\n          street2: customer.address.line2 || undefined,\n          city: customer.address.city || undefined,\n          state: customer.address.state || undefined,\n          postalCode: customer.address.postal_code || undefined,\n          country: customer.address.country || undefined,\n        }\n      : undefined,\n    balance:\n      customer.balance === null || customer.balance === undefined\n        ? undefined\n        : centsToMoney(customer.balance),\n    currency: customer.currency || undefined,\n    raw: customer,\n  };\n}\n\nfunction mapStripeInvoice(invoice: StripeInvoice): ExternalInvoice {\n  return {\n    externalId: invoice.id,\n    provider: 'stripe',\n    syncedAt: new Date(),\n    invoiceNumber: invoice.number || invoice.id,\n    customerExternalId:\n      typeof invoice.customer === 'string'\n        ? invoice.customer\n        : invoice.customer?.id || '',\n    issueDate: unixToDate(invoice.created) || new Date(),\n    dueDate:\n      unixToDate(invoice.due_date) || unixToDate(invoice.created) || new Date(),\n    subtotal: centsToMoney(invoice.subtotal || 0),\n    taxAmount: centsToMoney(invoice.tax || 0),\n    totalAmount: centsToMoney(invoice.total || 0),\n    amountPaid: centsToMoney(invoice.amount_paid || 0),\n    balance: centsToMoney(invoice.amount_remaining || 0),\n    status: mapStripeInvoiceStatus(invoice.status, invoice.due_date),\n    currency: invoice.currency || 'usd',\n    raw: invoice,\n  };\n}\n\nfunction mapStripePaymentIntent(\n  paymentIntent: StripePaymentIntent,\n): ExternalPayment {\n  return {\n    externalId: paymentIntent.id,\n    provider: 'stripe',\n    syncedAt: new Date(),\n    amount: centsToMoney(paymentIntent.amount || 0),\n    currency: paymentIntent.currency || 'usd',\n    paidAt: unixToDate(paymentIntent.created) || new Date(),\n    method: paymentIntent.payment_method_types?.[0],\n    transactionId: paymentIntent.latest_charge || paymentIntent.id,\n    invoiceExternalIds: paymentIntent.invoice\n      ? [paymentIntent.invoice]\n      : undefined,\n    status: mapStripePaymentStatus(paymentIntent.status),\n    raw: paymentIntent,\n  };\n}\n\nfunction mapStripeSubscription(\n  subscription: StripeSubscription,\n): StripeSubscriptionStatusResult {\n  return {\n    externalId: subscription.id,\n    status: subscription.status,\n    customerExternalId:\n      typeof subscription.customer === 'string'\n        ? subscription.customer\n        : subscription.customer.id,\n    currentPeriodStart: unixToDate(subscription.current_period_start),\n    currentPeriodEnd: unixToDate(subscription.current_period_end),\n    cancelAtPeriodEnd: Boolean(subscription.cancel_at_period_end),\n    canceledAt: unixToDate(subscription.canceled_at),\n    trialEnd: unixToDate(subscription.trial_end),\n    raw: subscription,\n  };\n}\n\nfunction mapStripeInvoiceStatus(\n  status?: string | null,\n  dueDate?: number | null,\n): ExternalInvoice['status'] {\n  switch (status) {\n    case 'draft':\n      return 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const key = part.slice(0, separatorIndex);\n    const value = part.slice(separatorIndex + 1);\n    if (key === 't') {\n      parsed.timestamp = value;\n    }\n    if (key === 'v1' && value) {\n      parsed.signatures.push(value);\n    }\n  }\n\n  return parsed;\n}\n\nfunction constantTimeEqualHex(left: string, right: string): boolean {\n  try {\n    const leftBuffer = Buffer.from(left, 'hex');\n    const rightBuffer = Buffer.from(right, 'hex');\n    return (\n      leftBuffer.length === rightBuffer.length &&\n      timingSafeEqual(leftBuffer, rightBuffer)\n    );\n  } catch {\n    return false;\n  }\n}\n\nfunction reconcileRecords<TLocal extends { externalId?: string }>(\n  provider: AccountingProviderType,\n  locals: TLocal[],\n  externals: ExternalRecord[],\n  compare: (local: TLocal, external: ExternalRecord) => FieldDiff[],\n): AuditReport<TLocal> {\n  const externalById = new Map(\n    externals.map((external) => [external.externalId, external]),\n  );\n  const matched: 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