@happyvertical/accounting 0.93.0 → 0.96.0

package/README.md

@@ -47,6 +47,9 @@ Invoice lines carry more than an amount:
   as an amount-off coupon on the invoice item (one reusable coupon per
   currency and amount, id `hv_amount_off_<currency>_<stripe amount>`), so the
   discount shows on the invoice and Stripe Tax taxes the discounted amount.
+- `taxCode` is the Stripe product tax code (`txcd_...`) for the line, sent
+  as the invoice item's `tax_code`, so Stripe Tax classifies it instead of
+  using the account's default product tax code.
 
 `collectionMethod: 'charge_automatically'` bills the customer's default
 payment method instead of emailing a payable invoice (the default,
@@ -58,6 +61,17 @@ result as `invoice.paid` or `invoice.payment_failed`. Automatically charged invo
 `invoices.markUncollectible()` writes an open invoice off, and invoice reads
 report that state as `status: 'uncollectible'`.
 
+`invoices.markPaidOutOfBand()` closes an invoice that was paid on another
+rail (for example a crypto payment for a Stripe-issued invoice): Stripe marks
+it `paid_out_of_band`, which stops its emails, dunning, and automatic charges.
+It is idempotent (an invoice already closed out of band, or paid with
+nothing collected — a zero total or a credit balance — is left alone), throws
+for an invoice Stripe collected money for itself (a second collection needs a
+refund, not a silent close), finalizes a draft first without automatic
+collection and refuses it if finalization raised the amount due, pays an
+uncollectible invoice, and refuses a void one. Invoice reads report `paidOutOfBand`, so a consumer can tell such
+an invoice from one Stripe collected.
+
 ## Stripe customers
 
 Pass a stable `idempotencyKey` when a retry might create the customer again
@@ -89,7 +103,10 @@ through unconverted in Stripe's unit. Set `automaticTax: true` to charge tax
 with Stripe Tax; Stripe needs the buyer's location, so collect it with
 `billingAddressCollection` or, for an existing customer, save it with
 `customerUpdate: { address: 'auto' }`. Ad-hoc prices default to
-`taxBehavior: 'exclusive'` when tax is on.
+`taxBehavior: 'exclusive'` when tax is on. Set `priceData.taxCode` (a Stripe
+product tax code such as `txcd_10000000`) to classify an ad-hoc line instead
+of using the account's default product tax code; an existing `product`
+carries its own tax code, so `taxCode` is refused with it.
 
 ```ts
 const session = await stripe.billing.createCheckoutSession({
@@ -182,6 +199,54 @@ charged. Pass `paymentMethodExternalId` to keep retries identical when the
 customer's default card may change in between. Payment webhooks (`payment_intent.*`) carry a normalized `WebhookEvent.payment`
 summary with the status, minor-unit amount, and `chargeKey`.
 
+### Tax on off-session charges
+
+Set `automaticTax: true` to tax the charge with Stripe Tax, the way a Checkout
+purchase of the same thing is taxed. `amountMinor` is then the pre-tax
+subtotal: the adapter calculates tax (Stripe Tax Calculations API) from the
+customer's saved address and tax-exempt status, charges subtotal plus tax,
+and links the calculation to the PaymentIntent
+(`hooks[inputs][tax][calculation]`), so Stripe records the tax transaction
+when the payment succeeds, including a `processing` payment that settles
+later, and reverses it on refunds. `taxCode` (a Stripe product tax code)
+classifies the charge instead of the account default.
+
+```ts
+const charge = await stripe.payments.chargeSavedPaymentMethod?.({
+  customerExternalId: 'cus_123',
+  amountMinor: 2500, // the credit, before tax
+  currency: 'USD',
+  idempotencyKey: `topup:${policyId}:${sequence}`,
+  automaticTax: true,
+  taxCode: 'txcd_10000000',
+});
+// charge.amountMinor = 2500 + tax (what was charged)
+// charge.subtotalMinor = 2500 (grant this as credit)
+// charge.taxMinor = tax (book as tax payable)
+```
+
+With `automaticTax`, `amountMinor` in the result and in the payment webhook
+summary is the amount charged, tax included; `subtotalMinor` and `taxMinor`
+report the two parts separately (webhooks read them from the PaymentIntent's
+`hv_subtotal_amount` / `hv_tax_amount` metadata, in Stripe units, so settle
+credit from `subtotalMinor`). A customer whose tax location Stripe cannot
+determine yields `status: 'failed'` with
+`failureCode: 'customer_tax_location_invalid'` and no charge; other Stripe Tax
+errors (for example Stripe Tax not activated) throw. The payment method is
+resolved before tax is calculated, so a customer without a card costs no
+calculation. Every attempt calculates afresh, so a retry with the same key
+succeeds once the customer's address is fixed (a calculation alone records
+no tax). Exactly-once charging is unchanged: the PaymentIntent keeps its
+`<key>:payment_intent` Stripe idempotency key, and the adapter first returns
+any charge already made under the key by `hv_charge_key`. A retry that races
+Stripe's search index (seconds after a lost response) can fail with Stripe's
+`idempotency_error` instead of charging twice; retry it later. A key first used
+with `automaticTax` is refused for an untaxed retry, and the reverse, as is a
+different subtotal. Caller metadata may not use the adapter's tax keys
+(`hv_tax_calculation`, `hv_subtotal_amount`, `hv_tax_amount`). A provider that implements
+`chargeSavedPaymentMethod` without tax support throws on `automaticTax`
+rather than charging untaxed.
+
 Minor-unit amounts (`amountMinor`, `unitAmountMinor`, and the `*Minor` read
 fields) use ISO 4217 exponents from an explicit table, not the runtime's
 `Intl` display digits, which differ for some currencies (for example RSD,

package/dist/chunks/{stripe-DvSZ3fGk.js → stripe-CZlx1zrs.js}

@@ -203,7 +203,8 @@ var StripeInvoiceOperations = class {
 			lineItem,
 			unitAmount: moneyToStripeMinorUnits(lineItem.unitPrice, currency),
 			discount: lineDiscountToStripe(lineItem, currency),
-			period: lineServicePeriod(lineItem)
+			period: lineServicePeriod(lineItem),
+			taxCode: optionalTaxCode(lineItem.taxCode)
 		}));
 		const existingInvoice = invoice.idempotencyKey ? await this.findInvoiceByLocalId(invoice.customerExternalId, invoice.id) : void 0;
 		if (existingInvoice) return {
@@ -214,7 +215,7 @@ var StripeInvoiceOperations = class {
 		const existingLineItemIndexes = invoice.idempotencyKey ? await this.findPendingLineItemIndexes(invoice.customerExternalId, invoice.id) : /* @__PURE__ */ new Set();
 		for (const [index, line] of lines.entries()) {
 			if (existingLineItemIndexes.has(index)) continue;
-			const { lineItem, unitAmount, discount, period } = line;
+			const { lineItem, unitAmount, discount, period, taxCode } = line;
 			const coupon = discount ? await this.provider.amountOffCoupon(currency, discount) : void 0;
 			await this.provider.request("POST", "/v1/invoiceitems", {
 				customer: invoice.customerExternalId,
@@ -225,6 +226,7 @@ var StripeInvoiceOperations = class {
 				period,
 				discounts: coupon ? [{ coupon }] : void 0,
 				tax_behavior: invoice.automaticTax ? "exclusive" : void 0,
+				tax_code: taxCode,
 				metadata: normalizeMetadata({
 					local_invoice_id: invoice.id,
 					local_line_index: index,
@@ -278,6 +280,30 @@ var StripeInvoiceOperations = class {
 	async markUncollectible(externalId) {
 		await this.provider.request("POST", `/v1/invoices/${encodeURIComponent(externalId)}/mark_uncollectible`, void 0, { idempotencyKey: `${externalId}:mark_uncollectible` });
 	}
+	/**
+	* Close an invoice paid on another rail (`paid_out_of_band`). An invoice
+	* already marked paid out of band, or paid with nothing collected, is left
+	* as is; one Stripe collected money for itself throws (a second collection needs a refund, not a silent close).
+	* A draft is finalized first without automatic collection, and refused if
+	* finalization raised the amount due. A void invoice throws; an
+	* uncollectible one can still be paid, as in Stripe.
+	*/
+	async markPaidOutOfBand(externalId) {
+		const path = `/v1/invoices/${encodeURIComponent(externalId)}`;
+		let invoice = await this.provider.request("GET", path);
+		if (invoice.status === "paid") {
+			if (invoice.paid_out_of_band === true || !(invoice.amount_paid ?? 0)) return;
+			throw new Error(`Stripe invoice ${externalId} was already paid through Stripe; it was not marked paid out of band.`);
+		}
+		if (invoice.status === "void") throw new Error(`Stripe invoice ${externalId} is void and cannot be marked paid.`);
+		if (invoice.status === "draft") {
+			const draftDue = invoice.amount_remaining ?? invoice.total ?? 0;
+			invoice = await this.provider.request("POST", `${path}/finalize`, { auto_advance: false }, { idempotencyKey: `${externalId}:finalize_out_of_band` });
+			if (invoice.status === "paid") return;
+			if ((invoice.amount_remaining ?? 0) > draftDue) throw new Error(`Stripe invoice ${externalId} grew from ${draftDue} to ${invoice.amount_remaining} on finalization; not marking it paid out of band.`);
+		}
+		await this.provider.request("POST", `${path}/pay`, { paid_out_of_band: true }, { idempotencyKey: `${externalId}:paid_out_of_band` });
+	}
 	async void(externalId) {
 		await this.provider.request("POST", `/v1/invoices/${encodeURIComponent(externalId)}/void`);
 	}
@@ -331,20 +357,32 @@ var StripePaymentOperations = class {
 		const currency = normalizeCurrencyCode(input.currency);
 		const stripeAmount = minorUnitsToStripeAmount(input.amountMinor, currency);
 		if (stripeAmount <= 0) throw new Error("Charge amount must be a positive integer of minor units");
+		const automaticTax = input.automaticTax === true;
+		const taxCode = optionalTaxCode(input.taxCode);
+		if (taxCode && !automaticTax) throw new Error("taxCode requires automaticTax");
+		const reserved = Object.keys(input.metadata ?? {}).filter((key) => RESERVED_CHARGE_METADATA.has(key));
+		if (reserved.length > 0) throw new Error(`Charge metadata keys ${reserved.join(", ")} are reserved by the adapter`);
 		const chargeKey = input.idempotencyKey;
 		const base = {
 			provider: "stripe",
 			customerExternalId: input.customerExternalId,
 			amountMinor: input.amountMinor,
 			currency,
-			chargeKey
+			chargeKey,
+			...automaticTax ? { subtotalMinor: input.amountMinor } : {}
 		};
 		const existing = await this.findByChargeKey(chargeKey);
 		if (existing) {
-			assertSameCharge(existing, input.customerExternalId, stripeAmount, currency, input.paymentMethodExternalId);
+			assertSameCharge(existing, {
+				customerExternalId: input.customerExternalId,
+				stripeAmount,
+				currency,
+				automaticTax,
+				paymentMethodExternalId: input.paymentMethodExternalId
+			});
 			return {
 				...base,
-				...mapChargeOutcome(existing)
+				...mapChargeOutcome(existing, currency)
 			};
 		}
 		let paymentMethod = input.paymentMethodExternalId;
@@ -357,30 +395,61 @@ var StripePaymentOperations = class {
 				failureMessage: "The customer has no default payment method."
 			};
 		}
+		let amount = stripeAmount;
+		let taxMetadata = {};
+		let taxCalculation;
+		if (automaticTax) {
+			let calculation;
+			try {
+				calculation = await this.calculateTax(input.customerExternalId, stripeAmount, currency, chargeKey, taxCode);
+			} catch (error) {
+				if (error instanceof StripeApiError && error.code === "customer_tax_location_invalid") return {
+					...base,
+					paymentMethodExternalId: paymentMethod,
+					status: "failed",
+					failureCode: error.code,
+					failureMessage: error.stripeMessage
+				};
+				throw error;
+			}
+			amount = calculation.amount_total;
+			taxCalculation = calculation.id;
+			taxMetadata = {
+				[TAX_CALCULATION_METADATA]: calculation.id,
+				[SUBTOTAL_AMOUNT_METADATA]: String(stripeAmount),
+				[TAX_AMOUNT_METADATA]: String(calculation.tax_amount_exclusive)
+			};
+		}
 		try {
 			const paymentIntent = await this.provider.request("POST", "/v1/payment_intents", {
-				amount: stripeAmount,
+				amount,
 				currency: currency.toLowerCase(),
 				customer: input.customerExternalId,
 				payment_method: paymentMethod,
 				off_session: true,
 				confirm: true,
 				description: input.description,
+				hooks: taxCalculation ? { inputs: { tax: { calculation: taxCalculation } } } : void 0,
 				metadata: normalizeMetadata({
 					...input.metadata,
+					...taxMetadata,
 					[CHARGE_KEY_METADATA]: chargeKey
 				})
 			}, { idempotencyKey: `${chargeKey}:payment_intent` });
 			return {
 				...base,
-				...mapChargeOutcome(paymentIntent)
+				...mapChargeOutcome(paymentIntent, currency)
 			};
 		} catch (error) {
 			if (error instanceof StripeApiError && error.status === 402 && error.type === "card_error") {
 				const paymentIntent = isRecord(error.paymentIntent) ? error.paymentIntent : void 0;
 				return {
 					...base,
-					...paymentIntent ? mapChargeOutcome(paymentIntent) : {},
+					...taxCalculation ? chargeTaxFields({
+						amount,
+						metadata: taxMetadata
+					}, currency) : {},
+					...paymentIntent ? mapChargeOutcome(paymentIntent, currency) : {},
 					paymentMethodExternalId: idOf(paymentIntent?.payment_method) ?? paymentMethod,
 					status: error.code === "authentication_required" ? "requires_action" : "failed",
 					failureCode: error.code,
@@ -392,6 +461,34 @@ var StripePaymentOperations = class {
 			throw error;
 		}
 	}
+	/**
+	* Stripe Tax calculation for one tax-exclusive line of `stripeAmount`,
+	* from the customer's saved address and tax status. Each attempt makes
+	* a fresh calculation: Stripe replays a saved error for a reused
+	* idempotency key, so a key per charge would keep failing with
+	* `customer_tax_location_invalid` after the customer's address is fixed.
+	* A calculation creates no tax transaction until a PaymentIntent linked
+	* to it succeeds, so an unused one is harmless; if an earlier attempt's
+	* PaymentIntent exists but is not yet searchable, the changed
+	* PaymentIntent request is refused by Stripe's idempotency check (the
+	* `<key>:payment_intent` key) instead of charging again.
+	*/
+	async calculateTax(customerExternalId, stripeAmount, currency, chargeKey, taxCode) {
+		const calculation = await this.provider.request("POST", "/v1/tax/calculations", {
+			currency: currency.toLowerCase(),
+			customer: customerExternalId,
+			line_items: [{
+				amount: stripeAmount,
+				quantity: 1,
+				reference: "off_session_charge",
+				tax_behavior: "exclusive",
+				tax_code: taxCode
+			}]
+		}, { idempotencyKey: `hv_tax_calculation:${randomUUID()}` });
+		const tax = calculation.tax_amount_exclusive;
+		if (!calculation.id || !Number.isSafeInteger(tax) || tax < 0 || calculation.amount_total !== stripeAmount + tax) throw new Error(`Stripe tax calculation ${calculation.id ?? "(no id)"} does not add up to the charge amount plus exclusive tax`);
+		return calculation;
+	}
 	async findByChargeKey(chargeKey) {
 		return (await this.provider.request("GET", "/v1/payment_intents/search", {
 			query: `metadata['${CHARGE_KEY_METADATA}']:'${escapeSearchValue(chargeKey)}'`,
@@ -689,7 +786,12 @@ function mapCheckoutLineItem(lineItem, automaticTax = false) {
 	};
 	if (!lineItem.priceData) throw new Error("Stripe checkout line item requires price or priceData");
 	const { priceData } = lineItem;
-	const productData = priceData.product ? void 0 : { name: priceData.productName || "Subscription" };
+	const taxCode = optionalTaxCode(priceData.taxCode);
+	if (taxCode && priceData.product) throw new Error("Stripe checkout priceData.taxCode applies to ad-hoc products only; set the tax code on the existing product instead");
+	const productData = priceData.product ? void 0 : {
+		name: priceData.productName || "Subscription",
+		tax_code: taxCode
+	};
 	const hasStripeAmount = priceData.unitAmount !== void 0;
 	const hasMinorAmount = priceData.unitAmountMinor !== void 0;
 	if (hasStripeAmount === hasMinorAmount) throw new Error("Stripe checkout priceData requires exactly one of unitAmount or unitAmountMinor");
@@ -757,6 +859,7 @@ function mapStripeInvoice(invoice) {
 		balance: stripeMinorUnitsToMoney(invoice.amount_remaining || 0, invoice.currency),
 		status: mapStripeInvoiceStatus(invoice.status, invoice.due_date),
 		currency: invoice.currency || "usd",
+		paidOutOfBand: invoice.paid_out_of_band === true,
 		raw: invoice
 	};
 }
@@ -954,6 +1057,43 @@ function stripeMinorUnitsToMoney(amount, currency) {
 	return amount / stripeCurrencyMinorUnitFactor(currency);
 }
 var CHARGE_KEY_METADATA = "hv_charge_key";
+/** Stripe Tax calculation linked to an `automaticTax` charge. */
+var TAX_CALCULATION_METADATA = "hv_tax_calculation";
+/** Pre-tax amount of an `automaticTax` charge, in Stripe units. */
+var SUBTOTAL_AMOUNT_METADATA = "hv_subtotal_amount";
+/** Exclusive tax of an `automaticTax` charge, in Stripe units. */
+var TAX_AMOUNT_METADATA = "hv_tax_amount";
+var RESERVED_CHARGE_METADATA = /* @__PURE__ */ new Set([
+	TAX_CALCULATION_METADATA,
+	SUBTOTAL_AMOUNT_METADATA,
+	TAX_AMOUNT_METADATA
+]);
+/** A caller-supplied product tax code, trimmed; blank is refused. */
+function optionalTaxCode(taxCode) {
+	if (taxCode === void 0) return;
+	const code = typeof taxCode === "string" ? taxCode.trim() : "";
+	if (!code) throw new Error("taxCode must be a non-empty string when set");
+	return code;
+}
+/**
+* Amount, subtotal, and tax of an `automaticTax` charge from its
+* PaymentIntent metadata, in ISO minor units. Empty for untaxed charges.
+*/
+function chargeTaxFields(paymentIntent, currency) {
+	const metadata = paymentIntent.metadata ?? {};
+	const calculation = metadata[TAX_CALCULATION_METADATA];
+	if (!calculation || !currency) return {};
+	const minor = (value) => {
+		const amount = typeof value === "string" ? Number(value) : value;
+		return typeof amount === "number" && Number.isSafeInteger(amount) ? stripeAmountToMinorUnitsOrUndefined(amount, currency) : void 0;
+	};
+	return {
+		amountMinor: minor(paymentIntent.amount),
+		subtotalMinor: minor(metadata[SUBTOTAL_AMOUNT_METADATA]),
+		taxMinor: minor(metadata[TAX_AMOUNT_METADATA]),
+		taxCalculationExternalId: calculation
+	};
+}
 function assertIdempotencyKey(key) {
 	if (typeof key !== "string" || key.trim() === "") throw new Error("idempotencyKey must be a non-empty string");
 }
@@ -984,10 +1124,14 @@ function lineServicePeriod(lineItem) {
 		end: periodEnd
 	};
 }
-function mapChargeOutcome(paymentIntent) {
+function mapChargeOutcome(paymentIntent, currency) {
 	const error = paymentIntent.last_payment_error;
 	const status = mapPaymentIntentChargeStatus(paymentIntent.status, error?.code);
+	const tax = chargeTaxFields(paymentIntent, currency);
+	const amountMinor = tax.amountMinor ?? (typeof paymentIntent.amount === "number" ? stripeAmountToMinorUnitsOrUndefined(paymentIntent.amount, currency) : void 0);
 	return {
+		...omitAmount(tax),
+		...amountMinor === void 0 ? {} : { amountMinor },
 		status,
 		paymentExternalId: paymentIntent.id,
 		paymentMethodExternalId: idOf(paymentIntent.payment_method),
@@ -1002,10 +1146,13 @@ function mapChargeOutcome(paymentIntent) {
 * be the charge this call describes; a key reused for a different amount,
 * currency, or customer is refused instead of reporting the wrong charge.
 */
-function assertSameCharge(paymentIntent, customerExternalId, stripeAmount, currency, paymentMethodExternalId) {
+function assertSameCharge(paymentIntent, expected) {
 	const customer = idOf(paymentIntent.customer);
 	const paymentMethod = idOf(paymentIntent.payment_method);
-	if (paymentIntent.amount !== stripeAmount || (paymentIntent.currency || "").toUpperCase() !== currency || customer !== void 0 && customer !== customerExternalId || paymentMethodExternalId !== void 0 && paymentMethod !== void 0 && paymentMethod !== paymentMethodExternalId) throw new Error(`idempotencyKey was already used for a different charge (${paymentIntent.id}); use a new key for a new charge`);
+	const metadata = paymentIntent.metadata ?? {};
+	const taxed = Boolean(metadata[TAX_CALCULATION_METADATA]);
+	const requestedAmount = taxed ? Number(metadata[SUBTOTAL_AMOUNT_METADATA]) : paymentIntent.amount;
+	if (taxed !== expected.automaticTax || requestedAmount !== expected.stripeAmount || (paymentIntent.currency || "").toUpperCase() !== expected.currency || customer !== void 0 && customer !== expected.customerExternalId || expected.paymentMethodExternalId !== void 0 && paymentMethod !== void 0 && paymentMethod !== expected.paymentMethodExternalId) throw new Error(`idempotencyKey was already used for a different charge (${paymentIntent.id}); use a new key for a new charge`);
 }
 /** Remove `client_secret` from a Stripe object and its expanded intents. */
 function withoutClientSecrets(value) {
@@ -1050,6 +1197,7 @@ function mapWebhookPayment(paymentIntent, eventType) {
 		customerExternalId: idOf(paymentIntent.customer),
 		amountMinor: currency && typeof paymentIntent.amount === "number" ? stripeAmountToMinorUnitsOrUndefined(paymentIntent.amount, currency) : void 0,
 		currency,
+		...omitAmount(chargeTaxFields(paymentIntent, currency)),
 		chargeKey: metadata[CHARGE_KEY_METADATA],
 		failureCode: status === "succeeded" ? void 0 : error?.code || void 0,
 		declineCode: status === "succeeded" ? void 0 : error?.decline_code || void 0,
@@ -1057,6 +1205,10 @@ function mapWebhookPayment(paymentIntent, eventType) {
 		metadata
 	};
 }
+function omitAmount(fields) {
+	const { amountMinor: _amount, ...rest } = fields;
+	return rest;
+}
 function idOf(value) {
 	if (typeof value === "string") return value || void 0;
 	return value?.id || void 0;
@@ -1146,4 +1298,4 @@ function sleep(ms) {
 //#endregion
 export { StripeProvider };
 
-//# sourceMappingURL=stripe-DvSZ3fGk.js.map
+//# sourceMappingURL=stripe-CZlx1zrs.js.map

package/dist/chunks/stripe-CZlx1zrs.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"stripe-CZlx1zrs.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 { StripeApiError } from '../../errors.js';\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  PaymentChargeStatus,\n  PaymentInput,\n  PaymentOperations,\n  SavedPaymentMethodChargeInput,\n  SavedPaymentMethodChargeResult,\n  StripeAccountingProvider,\n  StripeBillingOperations,\n  StripeCheckoutLineItem,\n  StripeCheckoutSession,\n  StripeCheckoutSessionDetails,\n  StripeCheckoutSessionInput,\n  StripeCustomerPortalSession,\n  StripeCustomerPortalSessionInput,\n  StripeOptions,\n  StripeSubscriptionStatus,\n  StripeSubscriptionStatusResult,\n  SyncResult,\n  VendorInput,\n  VendorOperations,\n  WebhookEvent,\n  WebhookOperations,\n  WebhookPaymentSummary,\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  created?: number | null;\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  metadata?: Record<string, string> | null;\n  invoice_settings?: {\n    default_payment_method?: string | { id: string } | null;\n  } | null;\n}\n\ninterface StripeSearchResponse<T> {\n  object: 'search_result';\n  data: T[];\n  has_more?: boolean;\n  next_page?: string | null;\n}\n\ninterface StripeCoupon {\n  id: string;\n  amount_off?: number | null;\n  currency?: string | null;\n  percent_off?: number | null;\n  valid?: boolean | 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  collection_method?: string | null;\n  auto_advance?: boolean | null;\n  paid_out_of_band?: boolean | 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  object?: string | null;\n  amount?: number | null;\n  currency?: string | null;\n  created?: number | null;\n  status?: string | null;\n  invoice?: string | null;\n  customer?: string | { id: string } | null;\n  payment_method?: string | { id: string } | null;\n  payment_method_types?: string[] | null;\n  latest_charge?: string | null;\n  metadata?: Record<string, string> | null;\n  last_payment_error?: {\n    code?: string | null;\n    decline_code?: string | null;\n    message?: string | null;\n  } | null;\n}\n\ninterface StripeTaxCalculation {\n  id: string;\n  amount_total: number;\n  tax_amount_exclusive: number;\n  tax_amount_inclusive?: number | null;\n}\n\ninterface StripeSetupIntent {\n  id: string;\n  payment_method?: string | { id: string } | null;\n}\n\ninterface StripeCheckoutSessionResponse {\n  id: string;\n  url?: string | null;\n  mode?: string | null;\n  status?: string | null;\n  payment_status?: string | null;\n  customer?: string | { id: string } | null;\n  subscription?: string | { id: string } | null;\n  payment_intent?: string | StripePaymentIntent | null;\n  setup_intent?: string | StripeSetupIntent | null;\n  currency?: string | null;\n  amount_subtotal?: number | null;\n  amount_total?: number | null;\n  total_details?: { amount_tax?: number | null } | null;\n  metadata?: Record<string, 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      [key: string]: unknown;\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  private readonly couponIds = new Map<string, string>();\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: Required<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 StripeApiError(response.status, errorText);\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  /**\n   * @internal\n   * A reusable amount-off coupon for a line discount, created on first use.\n   * Its id is derived from the currency and amount, so every replay and every\n   * invoice with the same discount shares one coupon instead of creating one\n   * per line.\n   */\n  async amountOffCoupon(currency: string, amount: number): Promise<string> {\n    const normalized = currency.toLowerCase();\n    const id = `hv_amount_off_${normalized}_${amount}`;\n    const cached = this.couponIds.get(id);\n    if (cached) {\n      return cached;\n    }\n\n    const path = `/v1/coupons/${encodeURIComponent(id)}`;\n    let coupon: StripeCoupon;\n    try {\n      coupon = await this.request<StripeCoupon>('GET', path);\n    } catch (error) {\n      if (!(error instanceof StripeApiError) || error.status !== 404) {\n        throw error;\n      }\n      try {\n        coupon = await this.request<StripeCoupon>('POST', '/v1/coupons', {\n          id,\n          amount_off: amount,\n          currency: normalized,\n          duration: 'forever',\n          name: 'Discount',\n          metadata: { hv_purpose: 'invoice_line_discount' },\n        });\n      } catch (createError) {\n        // A concurrent push created it first.\n        if (\n          !(createError instanceof StripeApiError) ||\n          createError.code !== 'resource_already_exists'\n        ) {\n          throw createError;\n        }\n        coupon = await this.request<StripeCoupon>('GET', path);\n      }\n    }\n\n    if (\n      coupon.amount_off !== amount ||\n      (coupon.currency || '').toLowerCase() !== normalized ||\n      coupon.percent_off ||\n      coupon.valid === false\n    ) {\n      throw new Error(\n        `Stripe coupon ${id} exists but is not a valid ${amount} ${normalized} amount-off coupon`,\n      );\n    }\n    this.couponIds.set(id, coupon.id);\n    return coupon.id;\n  }\n\n  private buildUrl(\n    endpoint: string,\n    params?: Record<string, StripeFormValue>,\n  ): string {\n    const baseUrl = this.options.apiBaseUrl || 'https://api.stripe.com';\n    const url = new URL(endpoint, baseUrl);\n\n    if (params && Object.keys(params).length > 0) {\n      for (const [key, value] of encodeStripeForm(params).entries()) {\n        url.searchParams.append(key, value);\n      }\n    }\n\n    return url.toString();\n  }\n}\n\nclass StripeCustomerOperations implements CustomerOperations {\n  constructor(private readonly provider: StripeProvider) {}\n\n  async push(customer: CustomerInput): Promise<SyncResult> {\n    if (customer.idempotencyKey !== undefined) {\n      assertIdempotencyKey(customer.idempotencyKey);\n      // After Stripe's idempotency window a replayed key creates a new\n      // customer, so first look for the one an earlier attempt created.\n      const existing = await this.findByLocalId(customer.id);\n      if (existing) {\n        return {\n          action: 'created',\n          externalId: existing.id,\n          syncedAt: new Date(),\n        };\n      }\n    }\n\n    const response = await this.provider.request<StripeCustomer>(\n      'POST',\n      '/v1/customers',\n      mapCustomerToStripe(customer),\n      {\n        idempotencyKey: customer.idempotencyKey\n          ? `${customer.idempotencyKey}:customer`\n          : undefined,\n      },\n    );\n\n    return {\n      action: 'created',\n      externalId: response.id,\n      syncedAt: new Date(),\n    };\n  }\n\n  /**\n   * The oldest customer tagged with this local id. Stripe search is\n   * eventually consistent (normally under a minute); inside that lag the\n   * idempotency key, retained for at least 24 hours, covers the replay.\n   */\n  private async findByLocalId(\n    localId: string,\n  ): Promise<StripeCustomer | undefined> {\n    const matches: StripeCustomer[] = [];\n    let page: string | undefined;\n    do {\n      const response = await this.provider.request<\n        StripeSearchResponse<StripeCustomer>\n      >('GET', '/v1/customers/search', {\n        query: `metadata['local_id']:'${escapeSearchValue(localId)}'`,\n        limit: 100,\n        page,\n      });\n      matches.push(\n        ...response.data.filter(\n          (customer) => customer.metadata?.local_id === localId,\n        ),\n      );\n      page = response.has_more ? response.next_page || undefined : undefined;\n    } while (page);\n\n    return matches.sort(\n      (left, right) =>\n        (left.created ?? 0) - (right.created ?? 0) ||\n        left.id.localeCompare(right.id),\n    )[0];\n  }\n\n  async pull(externalId: string): Promise<ExternalCustomer> {\n    const customer = await this.provider.request<StripeCustomer>(\n      'GET',\n      `/v1/customers/${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 currency = invoice.currency || 'usd';\n    const collectionMethod = resolveCollectionMethod(invoice);\n    // Validate every line before any provider request.\n    const lines = invoice.lineItems.map((lineItem) => ({\n      lineItem,\n      unitAmount: moneyToStripeMinorUnits(lineItem.unitPrice, currency),\n      discount: lineDiscountToStripe(lineItem, currency),\n      period: lineServicePeriod(lineItem),\n      taxCode: optionalTaxCode(lineItem.taxCode),\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, line] of lines.entries()) {\n      if (existingLineItemIndexes.has(index)) {\n        continue;\n      }\n      const { lineItem, unitAmount, discount, period, taxCode } = line;\n      const coupon = discount\n        ? await this.provider.amountOffCoupon(currency, discount)\n        : undefined;\n      await this.provider.request(\n        'POST',\n        '/v1/invoiceitems',\n        {\n          customer: invoice.customerExternalId,\n          currency,\n          description: lineItem.description,\n          quantity: lineItem.quantity,\n          unit_amount_decimal: String(unitAmount),\n          period,\n          discounts: coupon ? [{ coupon }] : undefined,\n          tax_behavior: invoice.automaticTax ? 'exclusive' : undefined,\n          tax_code: taxCode,\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:${index}`\n            : undefined,\n        },\n      );\n    }\n\n    const response = await this.provider.request<StripeInvoice>(\n      'POST',\n      '/v1/invoices',\n      mapInvoiceToStripe(invoice, collectionMethod),\n      {\n        idempotencyKey: invoice.idempotencyKey\n          ? `${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, resolveCollectionMethod(invoice)),\n    );\n\n    return {\n      action: 'updated',\n      externalId: invoice.externalId,\n      syncedAt: new Date(),\n    };\n  }\n\n  /**\n   * `send_invoice` invoices are emailed through Stripe's send endpoint.\n   * `charge_automatically` invoices are finalized with automatic collection\n   * on, so Stripe charges the customer's default payment method and applies\n   * its retry settings; the outcome arrives as `invoice.paid` or\n   * `invoice.payment_failed`.\n   */\n  async send(externalId: string): Promise<void> {\n    const path = `/v1/invoices/${encodeURIComponent(externalId)}`;\n    const invoice = await this.provider.request<StripeInvoice>('GET', path);\n    if (invoice.collection_method !== 'charge_automatically') {\n      await this.provider.request('POST', `${path}/send`);\n      return;\n    }\n    if (invoice.status === 'draft') {\n      await this.provider.request(\n        'POST',\n        `${path}/finalize`,\n        { auto_advance: true },\n        { idempotencyKey: `${externalId}:finalize` },\n      );\n      return;\n    }\n    if (invoice.status === 'open' && invoice.auto_advance === false) {\n      await this.provider.request(\n        'POST',\n        path,\n        { auto_advance: true },\n        { idempotencyKey: `${externalId}:auto_advance` },\n      );\n    }\n  }\n\n  async markUncollectible(externalId: string): Promise<void> {\n    await this.provider.request(\n      'POST',\n      `/v1/invoices/${encodeURIComponent(externalId)}/mark_uncollectible`,\n      undefined,\n      { idempotencyKey: `${externalId}:mark_uncollectible` },\n    );\n  }\n\n  /**\n   * Close an invoice paid on another rail (`paid_out_of_band`). An invoice\n   * already marked paid out of band, or paid with nothing collected, is left\n   * as is; one Stripe collected money for itself throws (a second collection needs a refund, not a silent close).\n   * A draft is finalized first without automatic collection, and refused if\n   * finalization raised the amount due. A void invoice throws; an\n   * uncollectible one can still be paid, as in Stripe.\n   */\n  async markPaidOutOfBand(externalId: string): Promise<void> {\n    const path = `/v1/invoices/${encodeURIComponent(externalId)}`;\n    let invoice = await this.provider.request<StripeInvoice>('GET', path);\n    if (invoice.status === 'paid') {\n      // Closed out of band before, or settled with nothing collected (a\n      // zero or credit-balance invoice): nothing more to do.\n      if (invoice.paid_out_of_band === true || !(invoice.amount_paid ?? 0)) {\n        return;\n      }\n      // Stripe collected it itself: closing it again would hide a second\n      // collection. The caller must refund or credit the other payment.\n      throw new Error(\n        `Stripe invoice ${externalId} was already paid through Stripe; it was not marked paid out of band.`,\n      );\n    }\n    if (invoice.status === 'void') {\n      throw new Error(\n        `Stripe invoice ${externalId} is void and cannot be marked paid.`,\n      );\n    }\n    if (invoice.status === 'draft') {\n      const draftDue = invoice.amount_remaining ?? invoice.total ?? 0;\n      invoice = await this.provider.request<StripeInvoice>(\n        'POST',\n        `${path}/finalize`,\n        { auto_advance: false },\n        { idempotencyKey: `${externalId}:finalize_out_of_band` },\n      );\n      // Finalizing settles zero-balance invoices on its own.\n      if (invoice.status === 'paid') return;\n      // Finalization computes tax, credits, and discounts; never forgive an\n      // amount larger than the one the caller saw.\n      if ((invoice.amount_remaining ?? 0) > draftDue) {\n        throw new Error(\n          `Stripe invoice ${externalId} grew from ${draftDue} to ${invoice.amount_remaining} on finalization; not marking it paid out of band.`,\n        );\n      }\n    }\n    await this.provider.request(\n      'POST',\n      `${path}/pay`,\n      { paid_out_of_band: true },\n      { idempotencyKey: `${externalId}:paid_out_of_band` },\n    );\n  }\n\n  async void(externalId: string): Promise<void> {\n    await this.provider.request(\n      'POST',\n      `/v1/invoices/${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  async chargeSavedPaymentMethod(\n    input: SavedPaymentMethodChargeInput,\n  ): Promise<SavedPaymentMethodChargeResult> {\n    assertIdempotencyKey(input.idempotencyKey);\n    if (!input.customerExternalId) {\n      throw new Error('Saved payment method charges require a customer');\n    }\n    const currency = normalizeCurrencyCode(input.currency);\n    const stripeAmount = minorUnitsToStripeAmount(input.amountMinor, currency);\n    if (stripeAmount <= 0) {\n      throw new Error(\n        'Charge amount must be a positive integer of minor units',\n      );\n    }\n    const automaticTax = input.automaticTax === true;\n    const taxCode = optionalTaxCode(input.taxCode);\n    if (taxCode && !automaticTax) {\n      throw new Error('taxCode requires automaticTax');\n    }\n    const reserved = Object.keys(input.metadata ?? {}).filter((key) =>\n      RESERVED_CHARGE_METADATA.has(key),\n    );\n    if (reserved.length > 0) {\n      throw new Error(\n        `Charge metadata keys ${reserved.join(', ')} are reserved by the adapter`,\n      );\n    }\n    const chargeKey = input.idempotencyKey;\n    const base = {\n      provider: 'stripe' as const,\n      customerExternalId: input.customerExternalId,\n      amountMinor: input.amountMinor,\n      currency,\n      chargeKey,\n      ...(automaticTax ? { subtotalMinor: input.amountMinor } : {}),\n    };\n\n    // After Stripe's idempotency window a replayed key would charge again, so\n    // first look for the PaymentIntent an earlier attempt created.\n    const existing = await this.findByChargeKey(chargeKey);\n    if (existing) {\n      assertSameCharge(existing, {\n        customerExternalId: input.customerExternalId,\n        stripeAmount,\n        currency,\n        automaticTax,\n        paymentMethodExternalId: input.paymentMethodExternalId,\n      });\n      return { ...base, ...mapChargeOutcome(existing, currency) };\n    }\n\n    let paymentMethod = input.paymentMethodExternalId;\n    if (!paymentMethod) {\n      const customer = await this.provider.request<StripeCustomer>(\n        'GET',\n        `/v1/customers/${encodeURIComponent(input.customerExternalId)}`,\n      );\n      paymentMethod = idOf(customer.invoice_settings?.default_payment_method);\n      if (!paymentMethod) {\n        return {\n          ...base,\n          status: 'failed',\n          failureCode: 'payment_method_missing',\n          failureMessage: 'The customer has no default payment method.',\n        };\n      }\n    }\n\n    let amount = stripeAmount;\n    let taxMetadata: Record<string, string> = {};\n    let taxCalculation: string | undefined;\n    if (automaticTax) {\n      let calculation: StripeTaxCalculation;\n      try {\n        calculation = await this.calculateTax(\n          input.customerExternalId,\n          stripeAmount,\n          currency,\n          chargeKey,\n          taxCode,\n        );\n      } catch (error) {\n        // A customer without a usable tax location is a charge outcome the\n        // host can act on (ask for an address), not a transport failure.\n        if (\n          error instanceof StripeApiError &&\n          error.code === 'customer_tax_location_invalid'\n        ) {\n          return {\n            ...base,\n            paymentMethodExternalId: paymentMethod,\n            status: 'failed',\n            failureCode: error.code,\n            failureMessage: error.stripeMessage,\n          };\n        }\n        throw error;\n      }\n      amount = calculation.amount_total;\n      taxCalculation = calculation.id;\n      taxMetadata = {\n        [TAX_CALCULATION_METADATA]: calculation.id,\n        [SUBTOTAL_AMOUNT_METADATA]: String(stripeAmount),\n        [TAX_AMOUNT_METADATA]: String(calculation.tax_amount_exclusive),\n      };\n    }\n\n    try {\n      const paymentIntent = await this.provider.request<StripePaymentIntent>(\n        'POST',\n        '/v1/payment_intents',\n        {\n          amount,\n          currency: currency.toLowerCase(),\n          customer: input.customerExternalId,\n          payment_method: paymentMethod,\n          off_session: true,\n          confirm: true,\n          description: input.description,\n          // Stripe records the tax transaction from the linked calculation\n          // when the payment succeeds, and reverses it on refunds.\n          hooks: taxCalculation\n            ? { inputs: { tax: { calculation: taxCalculation } } }\n            : undefined,\n          metadata: normalizeMetadata({\n            ...input.metadata,\n            ...taxMetadata,\n            [CHARGE_KEY_METADATA]: chargeKey,\n          }),\n        },\n        { idempotencyKey: `${chargeKey}:payment_intent` },\n      );\n      return { ...base, ...mapChargeOutcome(paymentIntent, currency) };\n    } catch (error) {\n      // A decline or an authentication requirement is a charge outcome, not\n      // a transport failure: Stripe returns 402 with the failed PaymentIntent.\n      if (\n        error instanceof StripeApiError &&\n        error.status === 402 &&\n        error.type === 'card_error'\n      ) {\n        const paymentIntent = isRecord(error.paymentIntent)\n          ? (error.paymentIntent as unknown as StripePaymentIntent)\n          : undefined;\n        return {\n          ...base,\n          ...(taxCalculation\n            ? chargeTaxFields({ amount, metadata: taxMetadata }, currency)\n            : {}),\n          ...(paymentIntent ? mapChargeOutcome(paymentIntent, currency) : {}),\n          paymentMethodExternalId:\n            idOf(paymentIntent?.payment_method) ?? paymentMethod,\n          status:\n            error.code === 'authentication_required'\n              ? 'requires_action'\n              : 'failed',\n          failureCode: error.code,\n          declineCode: error.declineCode,\n          failureMessage: error.stripeMessage,\n          raw: paymentIntent ? withoutClientSecret(paymentIntent) : undefined,\n        };\n      }\n      throw error;\n    }\n  }\n\n  /**\n   * Stripe Tax calculation for one tax-exclusive line of `stripeAmount`,\n   * from the customer's saved address and tax status. Each attempt makes\n   * a fresh calculation: Stripe replays a saved error for a reused\n   * idempotency key, so a key per charge would keep failing with\n   * `customer_tax_location_invalid` after the customer's address is fixed.\n   * A calculation creates no tax transaction until a PaymentIntent linked\n   * to it succeeds, so an unused one is harmless; if an earlier attempt's\n   * PaymentIntent exists but is not yet searchable, the changed\n   * PaymentIntent request is refused by Stripe's idempotency check (the\n   * `<key>:payment_intent` key) instead of charging again.\n   */\n  private async calculateTax(\n    customerExternalId: string,\n    stripeAmount: number,\n    currency: string,\n    chargeKey: string,\n    taxCode: string | undefined,\n  ): Promise<StripeTaxCalculation> {\n    const calculation = await this.provider.request<StripeTaxCalculation>(\n      'POST',\n      '/v1/tax/calculations',\n      {\n        currency: currency.toLowerCase(),\n        customer: customerExternalId,\n        line_items: [\n          {\n            amount: stripeAmount,\n            quantity: 1,\n            reference: 'off_session_charge',\n            tax_behavior: 'exclusive',\n            tax_code: taxCode,\n          },\n        ],\n      },\n      // Not derived from the charge key: a fixed-length key stays within\n      // Stripe's 255-character limit for any caller key.\n      { idempotencyKey: `hv_tax_calculation:${randomUUID()}` },\n    );\n    const tax = calculation.tax_amount_exclusive;\n    if (\n      !calculation.id ||\n      !Number.isSafeInteger(tax) ||\n      tax < 0 ||\n      calculation.amount_total !== stripeAmount + tax\n    ) {\n      throw new Error(\n        `Stripe tax calculation ${calculation.id ?? '(no id)'} does not add up to the charge amount plus exclusive tax`,\n      );\n    }\n    return calculation;\n  }\n\n  private async findByChargeKey(\n    chargeKey: string,\n  ): Promise<StripePaymentIntent | undefined> {\n    const response = await this.provider.request<\n      StripeSearchResponse<StripePaymentIntent>\n    >('GET', '/v1/payment_intents/search', {\n      query: `metadata['${CHARGE_KEY_METADATA}']:'${escapeSearchValue(chargeKey)}'`,\n      limit: 10,\n    });\n    return response.data\n      .filter((intent) => intent.metadata?.[CHARGE_KEY_METADATA] === chargeKey)\n      .sort(\n        (left, right) =>\n          (left.created ?? 0) - (right.created ?? 0) ||\n          left.id.localeCompare(right.id),\n      )[0];\n  }\n}\n\nclass StripeBillingOperationsImpl implements StripeBillingOperations {\n  constructor(private readonly provider: StripeProvider) {}\n\n  async createCheckoutSession(\n    input: StripeCheckoutSessionInput,\n  ): Promise<StripeCheckoutSession> {\n    const response = await this.provider.request<StripeCheckoutSessionResponse>(\n      'POST',\n      '/v1/checkout/sessions',\n      mapCheckoutSessionToStripe(input),\n      { idempotencyKey: input.idempotencyKey },\n    );\n\n    return mapCheckoutSessionResponse(response);\n  }\n\n  async retrieveCheckoutSession(\n    sessionExternalId: string,\n  ): Promise<StripeCheckoutSessionDetails> {\n    const session = await this.provider.request<StripeCheckoutSessionResponse>(\n      'GET',\n      `/v1/checkout/sessions/${encodeURIComponent(sessionExternalId)}`,\n      { expand: ['setup_intent', 'payment_intent'] },\n    );\n    const intent =\n      typeof session.setup_intent === 'object' && session.setup_intent\n        ? session.setup_intent\n        : typeof session.payment_intent === 'object' && session.payment_intent\n          ? session.payment_intent\n          : undefined;\n    const currency = session.currency\n      ? session.currency.toUpperCase()\n      : undefined;\n    const minor = (amount?: number | null) =>\n      currency && typeof amount === 'number'\n        ? stripeAmountToMinorUnitsOrUndefined(amount, currency)\n        : undefined;\n\n    return {\n      ...mapCheckoutSessionResponse(session),\n      raw: withoutClientSecrets(session),\n      status: oneOf(session.status, ['open', 'complete', 'expired'] as const),\n      paymentStatus: oneOf(session.payment_status, [\n        'paid',\n        'unpaid',\n        'no_payment_required',\n      ] as const),\n      paymentMethodExternalId: idOf(intent?.payment_method),\n      currency,\n      amountSubtotalMinor: minor(session.amount_subtotal),\n      amountTaxMinor: minor(session.total_details?.amount_tax),\n      amountTotalMinor: minor(session.amount_total),\n      metadata: { ...(session.metadata || {}) },\n    };\n  }\n\n  async setDefaultPaymentMethod(\n    customerExternalId: string,\n    paymentMethodExternalId: string,\n  ): Promise<void> {\n    if (!customerExternalId || !paymentMethodExternalId) {\n      throw new Error(\n        'setDefaultPaymentMethod requires a customer and a payment method',\n      );\n    }\n    await this.provider.request(\n      'POST',\n      `/v1/customers/${encodeURIComponent(customerExternalId)}`,\n      { invoice_settings: { default_payment_method: paymentMethodExternalId } },\n    );\n  }\n\n  async createCustomerPortalSession(\n    input: StripeCustomerPortalSessionInput,\n  ): Promise<StripeCustomerPortalSession> {\n    const response = await this.provider.request<StripePortalSessionResponse>(\n      'POST',\n      '/v1/billing_portal/sessions',\n      {\n        customer: input.customerExternalId,\n        return_url: input.returnUrl,\n        configuration: input.configurationExternalId,\n      },\n    );\n\n    return {\n      externalId: response.id,\n      url: response.url,\n      raw: response,\n    };\n  }\n\n  async retrieveSubscriptionStatus(\n    subscriptionExternalId: string,\n  ): Promise<StripeSubscriptionStatusResult> {\n    const subscription = await this.provider.request<StripeSubscription>(\n      'GET',\n      `/v1/subscriptions/${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: ${message}`);\n    }\n\n    const resource = event?.data?.object;\n    const payment =\n      resource?.object === 'payment_intent' && typeof resource.id === 'string'\n        ? mapWebhookPayment(\n            resource as unknown as StripePaymentIntent,\n            event?.type || undefined,\n          )\n        : undefined;\n    return {\n      ...(payment ? { payment } : {}),\n      type: event?.type || 'unknown',\n      id: typeof event?.id === 'string' ? event.id : undefined,\n      provider: 'stripe',\n      timestamp: unixToDate(event?.created) || new Date(),\n      payload: event,\n      resourceType: mapStripeResourceType(\n        resource?.object || undefined,\n        event?.type || undefined,\n      ),\n      resourceId: typeof resource?.id === 'string' ? resource.id : undefined,\n    };\n  }\n}\n\nfunction encodeStripeForm(params: Record<string, StripeFormValue>) {\n  const form = new URLSearchParams();\n\n  for (const [key, value] of Object.entries(params)) {\n    appendStripeFormValue(form, key, value);\n  }\n\n  return form;\n}\n\nfunction appendStripeFormValue(\n  form: URLSearchParams,\n  key: string,\n  value: StripeFormValue,\n): void {\n  if (value === undefined || value === null) {\n    return;\n  }\n\n  if (value instanceof Date) {\n    form.append(key, String(toUnixSeconds(value)));\n    return;\n  }\n\n  if (Array.isArray(value)) {\n    value.forEach((item, index) => {\n      appendStripeFormValue(form, `${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      payment_terms: customer.paymentTerms,\n      ...customer.metadata,\n      // Written last: idempotent creation reconciles customers by it.\n      local_id: customer.id,\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  collectionMethod: 'send_invoice' | 'charge_automatically',\n): Record<string, StripeFormValue> {\n  return {\n    customer: invoice.customerExternalId,\n    collection_method: collectionMethod,\n    // Stripe rejects a due date on automatically charged invoices.\n    due_date: collectionMethod === 'send_invoice' ? invoice.dueDate : undefined,\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  collectionMethod: 'send_invoice' | 'charge_automatically',\n): Record<string, StripeFormValue> {\n  return {\n    // Sent only when the caller sets it, so existing updates are unchanged.\n    // Stripe accepts a collection method change on draft invoices and rejects\n    // it on finalized ones rather than ignoring it.\n    collection_method: invoice.collectionMethod ? collectionMethod : undefined,\n    due_date: collectionMethod === 'send_invoice' ? invoice.dueDate : undefined,\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  const mode = input.mode || 'subscription';\n  const lineItems = input.lineItems || [];\n  if (mode === 'setup') {\n    if (lineItems.length > 0) {\n      throw new Error('Stripe setup-mode Checkout does not accept line items');\n    }\n    if (!input.currency && !input.paymentMethodTypes?.length) {\n      throw new Error(\n        'Stripe setup-mode Checkout requires currency or paymentMethodTypes',\n      );\n    }\n    if (input.automaticTax) {\n      throw new Error('Stripe setup-mode Checkout does not calculate tax');\n    }\n  } else if (lineItems.length === 0) {\n    throw new Error(`Stripe ${mode}-mode Checkout requires line items`);\n  }\n  if (input.setupFutureUsage && mode !== 'payment') {\n    throw new Error('setupFutureUsage applies only to payment-mode Checkout');\n  }\n  if (input.customerUpdate && !input.customerExternalId) {\n    throw new Error('customerUpdate requires customerExternalId');\n  }\n\n  return {\n    mode,\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    currency: input.currency ? input.currency.toLowerCase() : undefined,\n    payment_method_types: input.paymentMethodTypes,\n    automatic_tax: input.automaticTax ? { enabled: true } : undefined,\n    billing_address_collection: input.billingAddressCollection,\n    customer_update: input.customerUpdate\n      ? {\n          address: input.customerUpdate.address,\n          name: input.customerUpdate.name,\n          shipping: input.customerUpdate.shipping,\n        }\n      : undefined,\n    payment_intent_data: input.setupFutureUsage\n      ? { setup_future_usage: input.setupFutureUsage }\n      : undefined,\n    line_items:\n      mode === 'setup'\n        ? undefined\n        : lineItems.map((lineItem) =>\n            mapCheckoutLineItem(lineItem, Boolean(input.automaticTax)),\n          ),\n    metadata: normalizeMetadata(input.metadata || {}),\n  };\n}\n\nfunction mapCheckoutSessionResponse(\n  response: StripeCheckoutSessionResponse,\n): StripeCheckoutSession {\n  return {\n    externalId: response.id,\n    url: response.url || null,\n    mode: oneOf(response.mode, ['payment', 'setup', 'subscription'] as const),\n    customerExternalId: idOf(response.customer),\n    subscriptionExternalId: idOf(response.subscription),\n    paymentIntentExternalId: idOf(response.payment_intent),\n    setupIntentExternalId: idOf(response.setup_intent),\n    raw: withoutClientSecrets(response),\n  };\n}\n\nfunction mapCheckoutLineItem(\n  lineItem: StripeCheckoutLineItem,\n  automaticTax = false,\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 { priceData } = lineItem;\n  const taxCode = optionalTaxCode(priceData.taxCode);\n  if (taxCode && priceData.product) {\n    throw new Error(\n      'Stripe checkout priceData.taxCode applies to ad-hoc products only; set the tax code on the existing product instead',\n    );\n  }\n  const productData = priceData.product\n    ? undefined\n    : { name: priceData.productName || 'Subscription', tax_code: taxCode };\n  const hasStripeAmount = priceData.unitAmount !== undefined;\n  const hasMinorAmount = priceData.unitAmountMinor !== undefined;\n  if (hasStripeAmount === hasMinorAmount) {\n    throw new Error(\n      'Stripe checkout priceData requires exactly one of unitAmount or unitAmountMinor',\n    );\n  }\n  const unitAmount = hasMinorAmount\n    ? minorUnitsToStripeAmount(\n        priceData.unitAmountMinor as number,\n        normalizeCurrencyCode(priceData.currency),\n      )\n    : priceData.unitAmount;\n\n  return {\n    quantity: lineItem.quantity || 1,\n    price_data: {\n      currency: priceData.currency.toLowerCase(),\n      unit_amount: unitAmount,\n      tax_behavior:\n        priceData.taxBehavior ?? (automaticTax ? 'exclusive' : undefined),\n      product: priceData.product,\n      product_data: productData,\n      recurring: priceData.recurring\n        ? {\n            interval: priceData.recurring.interval,\n            interval_count: 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    paidOutOfBand: invoice.paid_out_of_band === true,\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 'uncollectible':\n      return 'uncollectible';\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\nconst CHARGE_KEY_METADATA = 'hv_charge_key';\n/** Stripe Tax calculation linked to an `automaticTax` charge. */\nconst TAX_CALCULATION_METADATA = 'hv_tax_calculation';\n/** Pre-tax amount of an `automaticTax` charge, in Stripe units. */\nconst SUBTOTAL_AMOUNT_METADATA = 'hv_subtotal_amount';\n/** Exclusive tax of an `automaticTax` charge, in Stripe units. */\nconst TAX_AMOUNT_METADATA = 'hv_tax_amount';\nconst RESERVED_CHARGE_METADATA = new Set([\n  TAX_CALCULATION_METADATA,\n  SUBTOTAL_AMOUNT_METADATA,\n  TAX_AMOUNT_METADATA,\n]);\n\n/** A caller-supplied product tax code, trimmed; blank is refused. */\nfunction optionalTaxCode(taxCode: string | undefined): string | undefined {\n  if (taxCode === undefined) {\n    return undefined;\n  }\n  const code = typeof taxCode === 'string' ? taxCode.trim() : '';\n  if (!code) {\n    throw new Error('taxCode must be a non-empty string when set');\n  }\n  return code;\n}\n\n/**\n * Amount, subtotal, and tax of an `automaticTax` charge from its\n * PaymentIntent metadata, in ISO minor units. Empty for untaxed charges.\n */\nfunction chargeTaxFields(\n  paymentIntent: Pick<StripePaymentIntent, 'amount' | 'metadata'>,\n  currency: string | undefined,\n): Pick<\n  SavedPaymentMethodChargeResult,\n  'subtotalMinor' | 'taxMinor' | 'taxCalculationExternalId'\n> & { amountMinor?: number } {\n  const metadata = paymentIntent.metadata ?? {};\n  const calculation = metadata[TAX_CALCULATION_METADATA];\n  if (!calculation || !currency) {\n    return {};\n  }\n  const minor = (value?: string | number | null) => {\n    const amount = typeof value === 'string' ? Number(value) : value;\n    return typeof amount === 'number' && Number.isSafeInteger(amount)\n      ? stripeAmountToMinorUnitsOrUndefined(amount, currency)\n      : undefined;\n  };\n  return {\n    amountMinor: minor(paymentIntent.amount),\n    subtotalMinor: minor(metadata[SUBTOTAL_AMOUNT_METADATA]),\n    taxMinor: minor(metadata[TAX_AMOUNT_METADATA]),\n    taxCalculationExternalId: calculation,\n  };\n}\n\nfunction assertIdempotencyKey(key: string): void {\n  if (typeof key !== 'string' || key.trim() === '') {\n    throw new Error('idempotencyKey must be a non-empty string');\n  }\n}\n\n/** Escape a value for a single-quoted Stripe Search Query Language string. */\nfunction escapeSearchValue(value: string): string {\n  return value.replace(/\\\\/g, '\\\\\\\\').replace(/'/g, \"\\\\'\");\n}\n\nfunction resolveCollectionMethod(\n  invoice: InvoiceInput,\n): 'send_invoice' | 'charge_automatically' {\n  const method = invoice.collectionMethod ?? 'send_invoice';\n  if (method !== 'send_invoice' && method !== 'charge_automatically') {\n    throw new Error(`Unsupported invoice collectionMethod '${method}'`);\n  }\n  return method;\n}\n\n/** The line's discount in Stripe units, validated against the line total. */\nfunction lineDiscountToStripe(\n  lineItem: InvoiceInput['lineItems'][number],\n  currency: string,\n): number | undefined {\n  if (lineItem.discount === undefined || lineItem.discount === 0) {\n    return undefined;\n  }\n  if (!Number.isFinite(lineItem.discount) || lineItem.discount < 0) {\n    throw new Error(\n      `Invoice line '${lineItem.description}' discount must be a non-negative amount`,\n    );\n  }\n  const discount = moneyToStripeMinorUnits(lineItem.discount, currency);\n  const lineTotal = Math.round(\n    moneyToStripeMinorUnits(lineItem.unitPrice, currency) * lineItem.quantity,\n  );\n  if (discount > lineTotal) {\n    throw new Error(\n      `Invoice line '${lineItem.description}' discount exceeds the line total`,\n    );\n  }\n  return discount > 0 ? discount : undefined;\n}\n\nfunction lineServicePeriod(\n  lineItem: InvoiceInput['lineItems'][number],\n): { start: Date; end: Date } | undefined {\n  const { periodStart, periodEnd } = lineItem;\n  if (!periodStart && !periodEnd) {\n    return undefined;\n  }\n  if (!(periodStart instanceof Date) || !(periodEnd instanceof Date)) {\n    throw new Error(\n      `Invoice line '${lineItem.description}' needs both periodStart and periodEnd`,\n    );\n  }\n  if (\n    Number.isNaN(periodStart.getTime()) ||\n    Number.isNaN(periodEnd.getTime()) ||\n    periodEnd.getTime() < periodStart.getTime()\n  ) {\n    throw new Error(\n      `Invoice line '${lineItem.description}' has an invalid service period`,\n    );\n  }\n  return { start: periodStart, end: periodEnd };\n}\n\nfunction mapChargeOutcome(\n  paymentIntent: StripePaymentIntent,\n  currency: string,\n): Partial<Pick<SavedPaymentMethodChargeResult, 'amountMinor'>> &\n  Pick<\n    SavedPaymentMethodChargeResult,\n    | 'subtotalMinor'\n    | 'taxMinor'\n    | 'taxCalculationExternalId'\n    | 'status'\n    | 'paymentExternalId'\n    | 'paymentMethodExternalId'\n    | 'failureCode'\n    | 'declineCode'\n    | 'failureMessage'\n    | 'raw'\n  > {\n  const error = paymentIntent.last_payment_error;\n  const status = mapPaymentIntentChargeStatus(\n    paymentIntent.status,\n    error?.code,\n  );\n  const tax = chargeTaxFields(paymentIntent, currency);\n  const amountMinor =\n    tax.amountMinor ??\n    (typeof paymentIntent.amount === 'number'\n      ? stripeAmountToMinorUnitsOrUndefined(paymentIntent.amount, currency)\n      : undefined);\n  return {\n    ...omitAmount(tax),\n    // Keep the caller's amount when the PaymentIntent amount is unreadable.\n    ...(amountMinor === undefined ? {} : { amountMinor }),\n    status,\n    paymentExternalId: paymentIntent.id,\n    paymentMethodExternalId: idOf(paymentIntent.payment_method),\n    failureCode: status === 'succeeded' ? undefined : error?.code || undefined,\n    declineCode:\n      status === 'succeeded' ? undefined : error?.decline_code || undefined,\n    failureMessage:\n      status === 'succeeded' ? undefined : error?.message || undefined,\n    raw: withoutClientSecret(paymentIntent),\n  };\n}\n\n/**\n * A PaymentIntent found by charge key after Stripe's idempotency window must\n * be the charge this call describes; a key reused for a different amount,\n * currency, or customer is refused instead of reporting the wrong charge.\n */\nfunction assertSameCharge(\n  paymentIntent: StripePaymentIntent,\n  expected: {\n    customerExternalId: string;\n    stripeAmount: number;\n    currency: string;\n    automaticTax: boolean;\n    paymentMethodExternalId?: string;\n  },\n): void {\n  const customer = idOf(paymentIntent.customer);\n  const paymentMethod = idOf(paymentIntent.payment_method);\n  const metadata = paymentIntent.metadata ?? {};\n  const taxed = Boolean(metadata[TAX_CALCULATION_METADATA]);\n  // A taxed charge's PaymentIntent amount includes tax; the requested\n  // amount is its recorded subtotal.\n  const requestedAmount = taxed\n    ? Number(metadata[SUBTOTAL_AMOUNT_METADATA])\n    : paymentIntent.amount;\n  if (\n    taxed !== expected.automaticTax ||\n    requestedAmount !== expected.stripeAmount ||\n    (paymentIntent.currency || '').toUpperCase() !== expected.currency ||\n    (customer !== undefined && customer !== expected.customerExternalId) ||\n    (expected.paymentMethodExternalId !== undefined &&\n      paymentMethod !== undefined &&\n      paymentMethod !== expected.paymentMethodExternalId)\n  ) {\n    throw new Error(\n      `idempotencyKey was already used for a different charge (${paymentIntent.id}); use a new key for a new charge`,\n    );\n  }\n}\n\n/** Remove `client_secret` from a Stripe object and its expanded intents. */\nfunction withoutClientSecrets<T extends object>(value: T): T {\n  const copy = withoutClientSecret(value) as Record<string, unknown>;\n  for (const key of ['payment_intent', 'setup_intent']) {\n    const nested = copy[key];\n    if (isRecord(nested)) {\n      copy[key] = withoutClientSecret(nested);\n    }\n  }\n  return copy as T;\n}\n\n/**\n * Drop the intent client secret before handing objects to callers, including\n * `next_action`, whose redirect URL and SDK payload embed the same secret.\n */\nfunction withoutClientSecret<T extends object>(value: T): T {\n  const {\n    client_secret: _secret,\n    next_action: _nextAction,\n    ...rest\n  } = value as T & { client_secret?: unknown; next_action?: unknown };\n  return rest as T;\n}\n\nfunction mapPaymentIntentChargeStatus(\n  status?: string | null,\n  errorCode?: string | null,\n): PaymentChargeStatus {\n  switch (status) {\n    case 'succeeded':\n      return 'succeeded';\n    case 'processing':\n    case 'requires_capture':\n      return 'processing';\n    case 'requires_action':\n    case 'requires_confirmation':\n      return 'requires_action';\n    case 'canceled':\n      return 'canceled';\n    case 'requires_payment_method':\n      return errorCode === 'authentication_required'\n        ? 'requires_action'\n        : 'failed';\n    default:\n      return 'processing';\n  }\n}\n\nfunction mapWebhookPayment(\n  paymentIntent: StripePaymentIntent,\n  eventType?: string,\n): WebhookPaymentSummary {\n  const error = paymentIntent.last_payment_error;\n  let status = mapPaymentIntentChargeStatus(paymentIntent.status, error?.code);\n  if (eventType === 'payment_intent.succeeded') status = 'succeeded';\n  if (eventType === 'payment_intent.canceled') status = 'canceled';\n  if (eventType === 'payment_intent.payment_failed') {\n    status =\n      error?.code === 'authentication_required' ? 'requires_action' : 'failed';\n  }\n  const currency = paymentIntent.currency\n    ? paymentIntent.currency.toUpperCase()\n    : undefined;\n  const metadata = { ...(paymentIntent.metadata || {}) };\n  return {\n    status,\n    paymentExternalId: paymentIntent.id,\n    customerExternalId: idOf(paymentIntent.customer),\n    amountMinor:\n      currency && typeof paymentIntent.amount === 'number'\n        ? stripeAmountToMinorUnitsOrUndefined(paymentIntent.amount, currency)\n        : undefined,\n    currency,\n    ...omitAmount(chargeTaxFields(paymentIntent, currency)),\n    chargeKey: metadata[CHARGE_KEY_METADATA],\n    failureCode: status === 'succeeded' ? undefined : error?.code || undefined,\n    declineCode:\n      status === 'succeeded' ? undefined : error?.decline_code || undefined,\n    failureMessage:\n      status === 'succeeded' ? undefined : error?.message || undefined,\n    metadata,\n  };\n}\n\nfunction omitAmount<T extends { amountMinor?: number }>(\n  fields: T,\n): Omit<T, 'amountMinor'> {\n  const { amountMinor: _amount, ...rest } = fields;\n  return rest;\n}\n\nfunction idOf(\n  value: string | { id?: string | null } | null | undefined,\n): string | undefined {\n  if (typeof value === 'string') {\n    return value || undefined;\n  }\n  return value?.id || undefined;\n}\n\nfunction oneOf<const T extends string>(\n  value: string | null | undefined,\n  allowed: readonly T[],\n): T | undefined {\n  return allowed.find((candidate) => candidate === value);\n}\n\nfunction stringOrUndefined(value: unknown): string | undefined {\n  return typeof value === 'string' && value ? value : undefined;\n}\n\nfunction isRecord(value: unknown): value is Record<string, unknown> {\n  return typeof value === 'object' && value !== null;\n}\n\nfunction normalizeCurrencyCode(currency: string): string {\n  const code = String(currency ?? '')\n    .trim()\n    .toUpperCase();\n  if (!/^[A-Z]{3}$/.test(code)) {\n    throw new Error(`Currency '${currency}' must be a three-letter code`);\n  }\n  return code;\n}\n\n/** ISO 4217 minor-unit exponents other than 2. */\nconst ISO_ZERO_DECIMAL_CURRENCIES = new Set([\n  'BIF',\n  'CLP',\n  'DJF',\n  'GNF',\n  'ISK',\n  'JPY',\n  'KMF',\n  'KRW',\n  'PYG',\n  'RWF',\n  'UGX',\n  'UYI',\n  'VND',\n  'VUV',\n  'XAF',\n  'XOF',\n  'XPF',\n]);\nconst ISO_THREE_DECIMAL_CURRENCIES = new Set([\n  'BHD',\n  'IQD',\n  'JOD',\n  'KWD',\n  'LYD',\n  'OMR',\n  'TND',\n]);\nconst ISO_FOUR_DECIMAL_CURRENCIES = new Set(['CLF', 'UYW']);\n\n/**\n * ISO 4217 minor-unit exponent (2 for USD, 0 for JPY and ISK), from the\n * explicit tables above rather than the runtime's `Intl`/CLDR display digits,\n * which differ for some currencies (for example RSD, IQD, MGA) and change\n * between ICU releases.\n */\nfunction isoMinorUnitExponent(currency: string): number {\n  if (ISO_ZERO_DECIMAL_CURRENCIES.has(currency)) return 0;\n  if (ISO_THREE_DECIMAL_CURRENCIES.has(currency)) return 3;\n  if (ISO_FOUR_DECIMAL_CURRENCIES.has(currency)) return 4;\n  return 2;\n}\n\n/**\n * Integer ISO minor units → Stripe's smallest unit. 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package/dist/index.js

@@ -109,7 +109,7 @@ async function getAccountingProvider(userOptions) {
 		}
 		case "stripe": {
 			if (!isStripeOptions(options)) throw new Error("Invalid Stripe options");
-			const { StripeProvider } = await import("./chunks/stripe-DvSZ3fGk.js");
+			const { StripeProvider } = await import("./chunks/stripe-CZlx1zrs.js");
 			return new StripeProvider(options);
 		}
 		case "paypal": throw new Error("PayPal provider not yet implemented");

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

@@ -1 +1 @@
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package/dist/types.d.ts

@@ -175,6 +175,13 @@ export interface InvoiceLineItemInput {
     discount?: number;
     /** Tax rate (decimal, e.g., 0.0825 for 8.25%) */
     taxRate?: number;
+    /**
+     * Provider product tax code that classifies this line for automatic tax
+     * (Stripe Tax: a `txcd_...` code, sent as the invoice item's `tax_code`).
+     * Omit to use the provider account's default product tax code. Providers
+     * without product tax codes ignore it.
+     */
+    taxCode?: string;
     /** Calculated line total */
     amount?: number;
     /**
@@ -389,6 +396,11 @@ export interface ExternalInvoice extends ExternalRecord {
      */
     status: 'draft' | 'sent' | 'viewed' | 'paid' | 'overdue' | 'voided' | 'uncollectible';
     currency: string;
+    /**
+     * The invoice was closed as paid outside the provider (Stripe
+     * `paid_out_of_band`), for example after a payment on another rail.
+     */
+    paidOutOfBand?: boolean;
 }
 /**
  * External vendor from provider
@@ -488,8 +500,32 @@ export interface SavedPaymentMethodChargeInput {
     idempotencyKey: string;
     /** Statement/description text shown to the customer where supported. */
     description?: string;
-    /** Opaque values stored on the provider charge and returned by webhooks. */
+    /**
+     * Opaque values stored on the provider charge and returned by webhooks.
+     * The adapter's own bookkeeping keys win over caller values, and its tax
+     * keys (Stripe: `hv_tax_calculation`, `hv_subtotal_amount`,
+     * `hv_tax_amount`) are refused.
+     */
     metadata?: Record<string, string | number | boolean | null | undefined>;
+    /**
+     * Add provider-calculated tax on top of `amountMinor`, from the customer's
+     * saved tax location and tax status (Stripe Tax). `amountMinor` is then
+     * the pre-tax subtotal and the customer is charged subtotal plus tax; the
+     * result and payment webhooks report `subtotalMinor` and `taxMinor`
+     * separately. The provider records the tax for reporting when the payment
+     * succeeds (and reverses it on refunds). A customer whose tax location
+     * cannot be determined yields a `failed` result with
+     * `failureCode: 'customer_tax_location_invalid'` and no charge. A provider
+     * that implements `chargeSavedPaymentMethod` but cannot calculate tax
+     * throws instead of charging untaxed.
+     */
+    automaticTax?: boolean;
+    /**
+     * Product tax code for the charge (Stripe: `txcd_...`); requires
+     * `automaticTax`. Omit to use the provider account's default product tax
+     * code.
+     */
+    taxCode?: string;
 }
 export interface SavedPaymentMethodChargeResult {
     status: PaymentChargeStatus;
@@ -498,10 +534,29 @@ export interface SavedPaymentMethodChargeResult {
     paymentExternalId?: string;
     customerExternalId: string;
     paymentMethodExternalId?: string;
-    /** Integer minor units of `currency`. */
+    /**
+     * Integer minor units of `currency` charged: the provider charge's amount,
+     * which includes tax for an `automaticTax` charge. Before a provider
+     * charge exists (a `failed` result without `paymentExternalId`), the
+     * requested `amountMinor`.
+     */
     amountMinor: number;
     /** Upper-case ISO 4217 code. */
     currency: string;
+    /**
+     * `automaticTax` charges only: the pre-tax amount (the requested
+     * `amountMinor`), in integer minor units.
+     */
+    subtotalMinor?: number;
+    /**
+     * `automaticTax` charges only: the provider-calculated tax added to
+     * `subtotalMinor`, in integer minor units (`0` for an exempt customer or
+     * a location without a tax registration). Absent when no tax was
+     * calculated, for example after a tax location failure.
+     */
+    taxMinor?: number;
+    /** Provider tax calculation id (Stripe `taxcalc_...`), when one was made. */
+    taxCalculationExternalId?: string;
     /** The caller's `idempotencyKey`. */
     chargeKey: string;
     /** Provider failure code (for example `card_declined`, `authentication_required`). */
@@ -520,10 +575,19 @@ export interface WebhookPaymentSummary {
     status: PaymentChargeStatus;
     paymentExternalId: string;
     customerExternalId?: string;
-    /** Integer minor units, when the provider amount converts exactly. */
+    /**
+     * Integer minor units charged (including tax for an `automaticTax`
+     * charge), when the provider amount converts exactly.
+     */
     amountMinor?: number;
     /** Upper-case ISO 4217 code. */
     currency?: string;
+    /** Pre-tax amount of an `automaticTax` charge, in integer minor units. */
+    subtotalMinor?: number;
+    /** Tax of an `automaticTax` charge, in integer minor units. */
+    taxMinor?: number;
+    /** Provider tax calculation id of an `automaticTax` charge. */
+    taxCalculationExternalId?: string;
     /** `idempotencyKey` of the `chargeSavedPaymentMethod` call that created it. */
     chargeKey?: string;
     failureCode?: string;
@@ -556,6 +620,13 @@ export interface StripeCheckoutPriceData {
      * session sets `automaticTax`.
      */
     taxBehavior?: 'exclusive' | 'inclusive' | 'unspecified';
+    /**
+     * Stripe product tax code (`txcd_...`) for the ad-hoc product
+     * (`product_data[tax_code]`), so Stripe Tax classifies this line instead
+     * of using the account's default product tax code. Not valid with
+     * `product`: an existing product carries its own tax code.
+     */
+    taxCode?: string;
     product?: string;
     productName?: string;
     recurring?: StripeRecurringPriceData;
@@ -815,6 +886,14 @@ export interface InvoiceOperations {
      * the concept omit it.
      */
     markUncollectible?(externalId: string): Promise<void>;
+    /**
+     * Close an invoice as paid outside the provider, stopping its collection
+     * (emails, dunning, automatic charges). Idempotent: an invoice already
+     * closed this way, or paid with nothing collected (zero total or credit
+     * balance), is a no-op; one the provider collected money for itself
+     * throws. Optional: providers without the concept omit it.
+     */
+    markPaidOutOfBand?(externalId: string): Promise<void>;
 }
 /**
  * Vendor operations interface

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package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@happyvertical/accounting",
-  "version": "0.93.0",
+  "version": "0.96.0",
   "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": "0.93.0"
+    "@happyvertical/utils": "0.96.0"
   },
   "devDependencies": {
     "@types/node": "25.0.10",

package/dist/chunks/stripe-DvSZ3fGk.js.map

@@ -1 +0,0 @@
-{"version":3,"file":"stripe-DvSZ3fGk.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 { StripeApiError } from '../../errors.js';\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  PaymentChargeStatus,\n  PaymentInput,\n  PaymentOperations,\n  SavedPaymentMethodChargeInput,\n  SavedPaymentMethodChargeResult,\n  StripeAccountingProvider,\n  StripeBillingOperations,\n  StripeCheckoutLineItem,\n  StripeCheckoutSession,\n  StripeCheckoutSessionDetails,\n  StripeCheckoutSessionInput,\n  StripeCustomerPortalSession,\n  StripeCustomerPortalSessionInput,\n  StripeOptions,\n  StripeSubscriptionStatus,\n  StripeSubscriptionStatusResult,\n  SyncResult,\n  VendorInput,\n  VendorOperations,\n  WebhookEvent,\n  WebhookOperations,\n  WebhookPaymentSummary,\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  created?: number | null;\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  metadata?: Record<string, string> | null;\n  invoice_settings?: {\n    default_payment_method?: string | { id: string } | null;\n  } | null;\n}\n\ninterface StripeSearchResponse<T> {\n  object: 'search_result';\n  data: T[];\n  has_more?: boolean;\n  next_page?: string | null;\n}\n\ninterface StripeCoupon {\n  id: string;\n  amount_off?: number | null;\n  currency?: string | null;\n  percent_off?: number | null;\n  valid?: boolean | 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  collection_method?: string | null;\n  auto_advance?: boolean | 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  object?: string | null;\n  amount?: number | null;\n  currency?: string | null;\n  created?: number | null;\n  status?: string | null;\n  invoice?: string | null;\n  customer?: string | { id: string } | null;\n  payment_method?: string | { id: string } | null;\n  payment_method_types?: string[] | null;\n  latest_charge?: string | null;\n  metadata?: Record<string, string> | null;\n  last_payment_error?: {\n    code?: string | null;\n    decline_code?: string | null;\n    message?: string | null;\n  } | null;\n}\n\ninterface StripeSetupIntent {\n  id: string;\n  payment_method?: string | { id: string } | null;\n}\n\ninterface StripeCheckoutSessionResponse {\n  id: string;\n  url?: string | null;\n  mode?: string | null;\n  status?: string | null;\n  payment_status?: string | null;\n  customer?: string | { id: string } | null;\n  subscription?: string | { id: string } | null;\n  payment_intent?: string | StripePaymentIntent | null;\n  setup_intent?: string | StripeSetupIntent | null;\n  currency?: string | null;\n  amount_subtotal?: number | null;\n  amount_total?: number | null;\n  total_details?: { amount_tax?: number | null } | null;\n  metadata?: Record<string, 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      [key: string]: unknown;\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  private readonly couponIds = new Map<string, string>();\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: Required<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 StripeApiError(response.status, errorText);\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  /**\n   * @internal\n   * A reusable amount-off coupon for a line discount, created on first use.\n   * Its id is derived from the currency and amount, so every replay and every\n   * invoice with the same discount shares one coupon instead of creating one\n   * per line.\n   */\n  async amountOffCoupon(currency: string, amount: number): Promise<string> {\n    const normalized = currency.toLowerCase();\n    const id = `hv_amount_off_${normalized}_${amount}`;\n    const cached = this.couponIds.get(id);\n    if (cached) {\n      return cached;\n    }\n\n    const path = `/v1/coupons/${encodeURIComponent(id)}`;\n    let coupon: StripeCoupon;\n    try {\n      coupon = await this.request<StripeCoupon>('GET', path);\n    } catch (error) {\n      if (!(error instanceof StripeApiError) || error.status !== 404) {\n        throw error;\n      }\n      try {\n        coupon = await this.request<StripeCoupon>('POST', '/v1/coupons', {\n          id,\n          amount_off: amount,\n          currency: normalized,\n          duration: 'forever',\n          name: 'Discount',\n          metadata: { hv_purpose: 'invoice_line_discount' },\n        });\n      } catch (createError) {\n        // A concurrent push created it first.\n        if (\n          !(createError instanceof StripeApiError) ||\n          createError.code !== 'resource_already_exists'\n        ) {\n          throw createError;\n        }\n        coupon = await this.request<StripeCoupon>('GET', path);\n      }\n    }\n\n    if (\n      coupon.amount_off !== amount ||\n      (coupon.currency || '').toLowerCase() !== normalized ||\n      coupon.percent_off ||\n      coupon.valid === false\n    ) {\n      throw new Error(\n        `Stripe coupon ${id} exists but is not a valid ${amount} ${normalized} amount-off coupon`,\n      );\n    }\n    this.couponIds.set(id, coupon.id);\n    return coupon.id;\n  }\n\n  private buildUrl(\n    endpoint: string,\n    params?: Record<string, StripeFormValue>,\n  ): string {\n    const baseUrl = this.options.apiBaseUrl || 'https://api.stripe.com';\n    const url = new URL(endpoint, baseUrl);\n\n    if (params && Object.keys(params).length > 0) {\n      for (const [key, value] of encodeStripeForm(params).entries()) {\n        url.searchParams.append(key, value);\n      }\n    }\n\n    return url.toString();\n  }\n}\n\nclass StripeCustomerOperations implements CustomerOperations {\n  constructor(private readonly provider: StripeProvider) {}\n\n  async push(customer: CustomerInput): Promise<SyncResult> {\n    if (customer.idempotencyKey !== undefined) {\n      assertIdempotencyKey(customer.idempotencyKey);\n      // After Stripe's idempotency window a replayed key creates a new\n      // customer, so first look for the one an earlier attempt created.\n      const existing = await this.findByLocalId(customer.id);\n      if (existing) {\n        return {\n          action: 'created',\n          externalId: existing.id,\n          syncedAt: new Date(),\n        };\n      }\n    }\n\n    const response = await this.provider.request<StripeCustomer>(\n      'POST',\n      '/v1/customers',\n      mapCustomerToStripe(customer),\n      {\n        idempotencyKey: customer.idempotencyKey\n          ? `${customer.idempotencyKey}:customer`\n          : undefined,\n      },\n    );\n\n    return {\n      action: 'created',\n      externalId: response.id,\n      syncedAt: new Date(),\n    };\n  }\n\n  /**\n   * The oldest customer tagged with this local id. Stripe search is\n   * eventually consistent (normally under a minute); inside that lag the\n   * idempotency key, retained for at least 24 hours, covers the replay.\n   */\n  private async findByLocalId(\n    localId: string,\n  ): Promise<StripeCustomer | undefined> {\n    const matches: StripeCustomer[] = [];\n    let page: string | undefined;\n    do {\n      const response = await this.provider.request<\n        StripeSearchResponse<StripeCustomer>\n      >('GET', '/v1/customers/search', {\n        query: `metadata['local_id']:'${escapeSearchValue(localId)}'`,\n        limit: 100,\n        page,\n      });\n      matches.push(\n        ...response.data.filter(\n          (customer) => customer.metadata?.local_id === localId,\n        ),\n      );\n      page = response.has_more ? response.next_page || undefined : undefined;\n    } while (page);\n\n    return matches.sort(\n      (left, right) =>\n        (left.created ?? 0) - (right.created ?? 0) ||\n        left.id.localeCompare(right.id),\n    )[0];\n  }\n\n  async pull(externalId: string): Promise<ExternalCustomer> {\n    const customer = await this.provider.request<StripeCustomer>(\n      'GET',\n      `/v1/customers/${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 currency = invoice.currency || 'usd';\n    const collectionMethod = resolveCollectionMethod(invoice);\n    // Validate every line before any provider request.\n    const lines = invoice.lineItems.map((lineItem) => ({\n      lineItem,\n      unitAmount: moneyToStripeMinorUnits(lineItem.unitPrice, currency),\n      discount: lineDiscountToStripe(lineItem, currency),\n      period: lineServicePeriod(lineItem),\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, line] of lines.entries()) {\n      if (existingLineItemIndexes.has(index)) {\n        continue;\n      }\n      const { lineItem, unitAmount, discount, period } = line;\n      const coupon = discount\n        ? await this.provider.amountOffCoupon(currency, discount)\n        : undefined;\n      await this.provider.request(\n        'POST',\n        '/v1/invoiceitems',\n        {\n          customer: invoice.customerExternalId,\n          currency,\n          description: lineItem.description,\n          quantity: lineItem.quantity,\n          unit_amount_decimal: String(unitAmount),\n          period,\n          discounts: coupon ? [{ coupon }] : undefined,\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:${index}`\n            : undefined,\n        },\n      );\n    }\n\n    const response = await this.provider.request<StripeInvoice>(\n      'POST',\n      '/v1/invoices',\n      mapInvoiceToStripe(invoice, collectionMethod),\n      {\n        idempotencyKey: invoice.idempotencyKey\n          ? `${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, resolveCollectionMethod(invoice)),\n    );\n\n    return {\n      action: 'updated',\n      externalId: invoice.externalId,\n      syncedAt: new Date(),\n    };\n  }\n\n  /**\n   * `send_invoice` invoices are emailed through Stripe's send endpoint.\n   * `charge_automatically` invoices are finalized with automatic collection\n   * on, so Stripe charges the customer's default payment method and applies\n   * its retry settings; the outcome arrives as `invoice.paid` or\n   * `invoice.payment_failed`.\n   */\n  async send(externalId: string): Promise<void> {\n    const path = `/v1/invoices/${encodeURIComponent(externalId)}`;\n    const invoice = await this.provider.request<StripeInvoice>('GET', path);\n    if (invoice.collection_method !== 'charge_automatically') {\n      await this.provider.request('POST', `${path}/send`);\n      return;\n    }\n    if (invoice.status === 'draft') {\n      await this.provider.request(\n        'POST',\n        `${path}/finalize`,\n        { auto_advance: true },\n        { idempotencyKey: `${externalId}:finalize` },\n      );\n      return;\n    }\n    if (invoice.status === 'open' && invoice.auto_advance === false) {\n      await this.provider.request(\n        'POST',\n        path,\n        { auto_advance: true },\n        { idempotencyKey: `${externalId}:auto_advance` },\n      );\n    }\n  }\n\n  async markUncollectible(externalId: string): Promise<void> {\n    await this.provider.request(\n      'POST',\n      `/v1/invoices/${encodeURIComponent(externalId)}/mark_uncollectible`,\n      undefined,\n      { idempotencyKey: `${externalId}:mark_uncollectible` },\n    );\n  }\n\n  async void(externalId: string): Promise<void> {\n    await this.provider.request(\n      'POST',\n      `/v1/invoices/${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/${encodeURIComponent(externalId)}`,\n    );\n    return mapStripePaymentIntent(paymentIntent);\n  }\n\n  async list(options: ListOptions = {}): Promise<ExternalPayment[]> {\n    const response = await this.provider.request<\n      StripeListResponse<StripePaymentIntent>\n    >('GET', '/v1/payment_intents', mapListOptions(options));\n    return response.data.map(mapStripePaymentIntent);\n  }\n\n  async chargeSavedPaymentMethod(\n    input: SavedPaymentMethodChargeInput,\n  ): Promise<SavedPaymentMethodChargeResult> {\n    assertIdempotencyKey(input.idempotencyKey);\n    if (!input.customerExternalId) {\n      throw new Error('Saved payment method charges require a customer');\n    }\n    const currency = normalizeCurrencyCode(input.currency);\n    const stripeAmount = minorUnitsToStripeAmount(input.amountMinor, currency);\n    if (stripeAmount <= 0) {\n      throw new Error(\n        'Charge amount must be a positive integer of minor units',\n      );\n    }\n    const chargeKey = input.idempotencyKey;\n    const base = {\n      provider: 'stripe' as const,\n      customerExternalId: input.customerExternalId,\n      amountMinor: input.amountMinor,\n      currency,\n      chargeKey,\n    };\n\n    // After Stripe's idempotency window a replayed key would charge again, so\n    // first look for the PaymentIntent an earlier attempt created.\n    const existing = await this.findByChargeKey(chargeKey);\n    if (existing) {\n      assertSameCharge(\n        existing,\n        input.customerExternalId,\n        stripeAmount,\n        currency,\n        input.paymentMethodExternalId,\n      );\n      return { ...base, ...mapChargeOutcome(existing) };\n    }\n\n    let paymentMethod = input.paymentMethodExternalId;\n    if (!paymentMethod) {\n      const customer = await this.provider.request<StripeCustomer>(\n        'GET',\n        `/v1/customers/${encodeURIComponent(input.customerExternalId)}`,\n      );\n      paymentMethod = idOf(customer.invoice_settings?.default_payment_method);\n      if (!paymentMethod) {\n        return {\n          ...base,\n          status: 'failed',\n          failureCode: 'payment_method_missing',\n          failureMessage: 'The customer has no default payment method.',\n        };\n      }\n    }\n\n    try {\n      const paymentIntent = await this.provider.request<StripePaymentIntent>(\n        'POST',\n        '/v1/payment_intents',\n        {\n          amount: stripeAmount,\n          currency: currency.toLowerCase(),\n          customer: input.customerExternalId,\n          payment_method: paymentMethod,\n          off_session: true,\n          confirm: true,\n          description: input.description,\n          metadata: normalizeMetadata({\n            ...input.metadata,\n            [CHARGE_KEY_METADATA]: chargeKey,\n          }),\n        },\n        { idempotencyKey: `${chargeKey}:payment_intent` },\n      );\n      return { ...base, ...mapChargeOutcome(paymentIntent) };\n    } catch (error) {\n      // A decline or an authentication requirement is a charge outcome, not\n      // a transport failure: Stripe returns 402 with the failed PaymentIntent.\n      if (\n        error instanceof StripeApiError &&\n        error.status === 402 &&\n        error.type === 'card_error'\n      ) {\n        const paymentIntent = isRecord(error.paymentIntent)\n          ? (error.paymentIntent as unknown as StripePaymentIntent)\n          : undefined;\n        return {\n          ...base,\n          ...(paymentIntent ? mapChargeOutcome(paymentIntent) : {}),\n          paymentMethodExternalId:\n            idOf(paymentIntent?.payment_method) ?? paymentMethod,\n          status:\n            error.code === 'authentication_required'\n              ? 'requires_action'\n              : 'failed',\n          failureCode: error.code,\n          declineCode: error.declineCode,\n          failureMessage: error.stripeMessage,\n          raw: paymentIntent ? withoutClientSecret(paymentIntent) : undefined,\n        };\n      }\n      throw error;\n    }\n  }\n\n  private async findByChargeKey(\n    chargeKey: string,\n  ): Promise<StripePaymentIntent | undefined> {\n    const response = await this.provider.request<\n      StripeSearchResponse<StripePaymentIntent>\n    >('GET', '/v1/payment_intents/search', {\n      query: `metadata['${CHARGE_KEY_METADATA}']:'${escapeSearchValue(chargeKey)}'`,\n      limit: 10,\n    });\n    return response.data\n      .filter((intent) => intent.metadata?.[CHARGE_KEY_METADATA] === chargeKey)\n      .sort(\n        (left, right) =>\n          (left.created ?? 0) - (right.created ?? 0) ||\n          left.id.localeCompare(right.id),\n      )[0];\n  }\n}\n\nclass StripeBillingOperationsImpl implements StripeBillingOperations {\n  constructor(private readonly provider: StripeProvider) {}\n\n  async createCheckoutSession(\n    input: StripeCheckoutSessionInput,\n  ): Promise<StripeCheckoutSession> {\n    const response = await this.provider.request<StripeCheckoutSessionResponse>(\n      'POST',\n      '/v1/checkout/sessions',\n      mapCheckoutSessionToStripe(input),\n      { idempotencyKey: input.idempotencyKey },\n    );\n\n    return mapCheckoutSessionResponse(response);\n  }\n\n  async retrieveCheckoutSession(\n    sessionExternalId: string,\n  ): Promise<StripeCheckoutSessionDetails> {\n    const session = await this.provider.request<StripeCheckoutSessionResponse>(\n      'GET',\n      `/v1/checkout/sessions/${encodeURIComponent(sessionExternalId)}`,\n      { expand: ['setup_intent', 'payment_intent'] },\n    );\n    const intent =\n      typeof session.setup_intent === 'object' && session.setup_intent\n        ? session.setup_intent\n        : typeof session.payment_intent === 'object' && session.payment_intent\n          ? session.payment_intent\n          : undefined;\n    const currency = session.currency\n      ? session.currency.toUpperCase()\n      : undefined;\n    const minor = (amount?: number | null) =>\n      currency && typeof amount === 'number'\n        ? stripeAmountToMinorUnitsOrUndefined(amount, currency)\n        : undefined;\n\n    return {\n      ...mapCheckoutSessionResponse(session),\n      raw: withoutClientSecrets(session),\n      status: oneOf(session.status, ['open', 'complete', 'expired'] as const),\n      paymentStatus: oneOf(session.payment_status, [\n        'paid',\n        'unpaid',\n        'no_payment_required',\n      ] as const),\n      paymentMethodExternalId: idOf(intent?.payment_method),\n      currency,\n      amountSubtotalMinor: minor(session.amount_subtotal),\n      amountTaxMinor: minor(session.total_details?.amount_tax),\n      amountTotalMinor: minor(session.amount_total),\n      metadata: { ...(session.metadata || {}) },\n    };\n  }\n\n  async setDefaultPaymentMethod(\n    customerExternalId: string,\n    paymentMethodExternalId: string,\n  ): Promise<void> {\n    if (!customerExternalId || !paymentMethodExternalId) {\n      throw new Error(\n        'setDefaultPaymentMethod requires a customer and a payment method',\n      );\n    }\n    await this.provider.request(\n      'POST',\n      `/v1/customers/${encodeURIComponent(customerExternalId)}`,\n      { invoice_settings: { default_payment_method: paymentMethodExternalId } },\n    );\n  }\n\n  async createCustomerPortalSession(\n    input: StripeCustomerPortalSessionInput,\n  ): Promise<StripeCustomerPortalSession> {\n    const response = await this.provider.request<StripePortalSessionResponse>(\n      'POST',\n      '/v1/billing_portal/sessions',\n      {\n        customer: input.customerExternalId,\n        return_url: input.returnUrl,\n        configuration: input.configurationExternalId,\n      },\n    );\n\n    return {\n      externalId: response.id,\n      url: response.url,\n      raw: response,\n    };\n  }\n\n  async retrieveSubscriptionStatus(\n    subscriptionExternalId: string,\n  ): Promise<StripeSubscriptionStatusResult> {\n    const subscription = await this.provider.request<StripeSubscription>(\n      'GET',\n      `/v1/subscriptions/${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: ${message}`);\n    }\n\n    const resource = event?.data?.object;\n    const payment =\n      resource?.object === 'payment_intent' && typeof resource.id === 'string'\n        ? mapWebhookPayment(\n            resource as unknown as StripePaymentIntent,\n            event?.type || undefined,\n          )\n        : undefined;\n    return {\n      ...(payment ? { payment } : {}),\n      type: event?.type || 'unknown',\n      id: typeof event?.id === 'string' ? event.id : undefined,\n      provider: 'stripe',\n      timestamp: unixToDate(event?.created) || new Date(),\n      payload: event,\n      resourceType: mapStripeResourceType(\n        resource?.object || undefined,\n        event?.type || undefined,\n      ),\n      resourceId: typeof resource?.id === 'string' ? resource.id : undefined,\n    };\n  }\n}\n\nfunction encodeStripeForm(params: Record<string, StripeFormValue>) {\n  const form = new URLSearchParams();\n\n  for (const [key, value] of Object.entries(params)) {\n    appendStripeFormValue(form, key, value);\n  }\n\n  return form;\n}\n\nfunction appendStripeFormValue(\n  form: URLSearchParams,\n  key: string,\n  value: StripeFormValue,\n): void {\n  if (value === undefined || value === null) {\n    return;\n  }\n\n  if (value instanceof Date) {\n    form.append(key, String(toUnixSeconds(value)));\n    return;\n  }\n\n  if (Array.isArray(value)) {\n    value.forEach((item, index) => {\n      appendStripeFormValue(form, `${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      payment_terms: customer.paymentTerms,\n      ...customer.metadata,\n      // Written last: idempotent creation reconciles customers by it.\n      local_id: customer.id,\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  collectionMethod: 'send_invoice' | 'charge_automatically',\n): Record<string, StripeFormValue> {\n  return {\n    customer: invoice.customerExternalId,\n    collection_method: collectionMethod,\n    // Stripe rejects a due date on automatically charged invoices.\n    due_date: collectionMethod === 'send_invoice' ? invoice.dueDate : undefined,\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  collectionMethod: 'send_invoice' | 'charge_automatically',\n): Record<string, StripeFormValue> {\n  return {\n    // Sent only when the caller sets it, so existing updates are unchanged.\n    // Stripe accepts a collection method change on draft invoices and rejects\n    // it on finalized ones rather than ignoring it.\n    collection_method: invoice.collectionMethod ? collectionMethod : undefined,\n    due_date: collectionMethod === 'send_invoice' ? invoice.dueDate : undefined,\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  const mode = input.mode || 'subscription';\n  const lineItems = input.lineItems || [];\n  if (mode === 'setup') {\n    if (lineItems.length > 0) {\n      throw new Error('Stripe setup-mode Checkout does not accept line items');\n    }\n    if (!input.currency && !input.paymentMethodTypes?.length) {\n      throw new Error(\n        'Stripe setup-mode Checkout requires currency or paymentMethodTypes',\n      );\n    }\n    if (input.automaticTax) {\n      throw new Error('Stripe setup-mode Checkout does not calculate tax');\n    }\n  } else if (lineItems.length === 0) {\n    throw new Error(`Stripe ${mode}-mode Checkout requires line items`);\n  }\n  if (input.setupFutureUsage && mode !== 'payment') {\n    throw new Error('setupFutureUsage applies only to payment-mode Checkout');\n  }\n  if (input.customerUpdate && !input.customerExternalId) {\n    throw new Error('customerUpdate requires customerExternalId');\n  }\n\n  return {\n    mode,\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    currency: input.currency ? input.currency.toLowerCase() : undefined,\n    payment_method_types: input.paymentMethodTypes,\n    automatic_tax: input.automaticTax ? { enabled: true } : undefined,\n    billing_address_collection: input.billingAddressCollection,\n    customer_update: input.customerUpdate\n      ? {\n          address: input.customerUpdate.address,\n          name: input.customerUpdate.name,\n          shipping: input.customerUpdate.shipping,\n        }\n      : undefined,\n    payment_intent_data: input.setupFutureUsage\n      ? { setup_future_usage: input.setupFutureUsage }\n      : undefined,\n    line_items:\n      mode === 'setup'\n        ? undefined\n        : lineItems.map((lineItem) =>\n            mapCheckoutLineItem(lineItem, Boolean(input.automaticTax)),\n          ),\n    metadata: normalizeMetadata(input.metadata || {}),\n  };\n}\n\nfunction mapCheckoutSessionResponse(\n  response: StripeCheckoutSessionResponse,\n): StripeCheckoutSession {\n  return {\n    externalId: response.id,\n    url: response.url || null,\n    mode: oneOf(response.mode, ['payment', 'setup', 'subscription'] as const),\n    customerExternalId: idOf(response.customer),\n    subscriptionExternalId: idOf(response.subscription),\n    paymentIntentExternalId: idOf(response.payment_intent),\n    setupIntentExternalId: idOf(response.setup_intent),\n    raw: withoutClientSecrets(response),\n  };\n}\n\nfunction mapCheckoutLineItem(\n  lineItem: StripeCheckoutLineItem,\n  automaticTax = false,\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 { priceData } = lineItem;\n  const productData = priceData.product\n    ? undefined\n    : { name: priceData.productName || 'Subscription' };\n  const hasStripeAmount = priceData.unitAmount !== undefined;\n  const hasMinorAmount = priceData.unitAmountMinor !== undefined;\n  if (hasStripeAmount === hasMinorAmount) {\n    throw new Error(\n      'Stripe checkout priceData requires exactly one of unitAmount or unitAmountMinor',\n    );\n  }\n  const unitAmount = hasMinorAmount\n    ? minorUnitsToStripeAmount(\n        priceData.unitAmountMinor as number,\n        normalizeCurrencyCode(priceData.currency),\n      )\n    : priceData.unitAmount;\n\n  return {\n    quantity: lineItem.quantity || 1,\n    price_data: {\n      currency: priceData.currency.toLowerCase(),\n      unit_amount: unitAmount,\n      tax_behavior:\n        priceData.taxBehavior ?? (automaticTax ? 'exclusive' : undefined),\n      product: priceData.product,\n      product_data: productData,\n      recurring: priceData.recurring\n        ? {\n            interval: priceData.recurring.interval,\n            interval_count: 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 'uncollectible':\n      return 'uncollectible';\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\nconst CHARGE_KEY_METADATA = 'hv_charge_key';\n\nfunction assertIdempotencyKey(key: string): void {\n  if (typeof key !== 'string' || key.trim() === '') {\n    throw new Error('idempotencyKey must be a non-empty string');\n  }\n}\n\n/** Escape a value for a single-quoted Stripe Search Query Language string. */\nfunction escapeSearchValue(value: string): string {\n  return value.replace(/\\\\/g, '\\\\\\\\').replace(/'/g, \"\\\\'\");\n}\n\nfunction resolveCollectionMethod(\n  invoice: InvoiceInput,\n): 'send_invoice' | 'charge_automatically' {\n  const method = invoice.collectionMethod ?? 'send_invoice';\n  if (method !== 'send_invoice' && method !== 'charge_automatically') {\n    throw new Error(`Unsupported invoice collectionMethod '${method}'`);\n  }\n  return method;\n}\n\n/** The line's discount in Stripe units, validated against the line total. */\nfunction lineDiscountToStripe(\n  lineItem: InvoiceInput['lineItems'][number],\n  currency: string,\n): number | undefined {\n  if (lineItem.discount === undefined || lineItem.discount === 0) {\n    return undefined;\n  }\n  if (!Number.isFinite(lineItem.discount) || lineItem.discount < 0) {\n    throw new Error(\n      `Invoice line '${lineItem.description}' discount must be a non-negative amount`,\n    );\n  }\n  const discount = moneyToStripeMinorUnits(lineItem.discount, currency);\n  const lineTotal = Math.round(\n    moneyToStripeMinorUnits(lineItem.unitPrice, currency) * lineItem.quantity,\n  );\n  if (discount > lineTotal) {\n    throw new Error(\n      `Invoice line '${lineItem.description}' discount exceeds the line total`,\n    );\n  }\n  return discount > 0 ? discount : undefined;\n}\n\nfunction lineServicePeriod(\n  lineItem: InvoiceInput['lineItems'][number],\n): { start: Date; end: Date } | undefined {\n  const { periodStart, periodEnd } = lineItem;\n  if (!periodStart && !periodEnd) {\n    return undefined;\n  }\n  if (!(periodStart instanceof Date) || !(periodEnd instanceof Date)) {\n    throw new Error(\n      `Invoice line '${lineItem.description}' needs both periodStart and periodEnd`,\n    );\n  }\n  if (\n    Number.isNaN(periodStart.getTime()) ||\n    Number.isNaN(periodEnd.getTime()) ||\n    periodEnd.getTime() < periodStart.getTime()\n  ) {\n    throw new Error(\n      `Invoice line '${lineItem.description}' has an invalid service period`,\n    );\n  }\n  return { start: periodStart, end: periodEnd };\n}\n\nfunction mapChargeOutcome(\n  paymentIntent: StripePaymentIntent,\n): Pick<\n  SavedPaymentMethodChargeResult,\n  | 'status'\n  | 'paymentExternalId'\n  | 'paymentMethodExternalId'\n  | 'failureCode'\n  | 'declineCode'\n  | 'failureMessage'\n  | 'raw'\n> {\n  const error = paymentIntent.last_payment_error;\n  const status = mapPaymentIntentChargeStatus(\n    paymentIntent.status,\n    error?.code,\n  );\n  return {\n    status,\n    paymentExternalId: paymentIntent.id,\n    paymentMethodExternalId: idOf(paymentIntent.payment_method),\n    failureCode: status === 'succeeded' ? undefined : error?.code || undefined,\n    declineCode:\n      status === 'succeeded' ? undefined : error?.decline_code || undefined,\n    failureMessage:\n      status === 'succeeded' ? undefined : error?.message || undefined,\n    raw: withoutClientSecret(paymentIntent),\n  };\n}\n\n/**\n * A PaymentIntent found by charge key after Stripe's idempotency window must\n * be the charge this call describes; a key reused for a different amount,\n * currency, or customer is refused instead of reporting the wrong charge.\n */\nfunction assertSameCharge(\n  paymentIntent: StripePaymentIntent,\n  customerExternalId: string,\n  stripeAmount: number,\n  currency: string,\n  paymentMethodExternalId?: string,\n): void {\n  const customer = idOf(paymentIntent.customer);\n  const paymentMethod = idOf(paymentIntent.payment_method);\n  if (\n    paymentIntent.amount !== stripeAmount ||\n    (paymentIntent.currency || '').toUpperCase() !== currency ||\n    (customer !== undefined && customer !== customerExternalId) ||\n    (paymentMethodExternalId !== undefined &&\n      paymentMethod !== undefined &&\n      paymentMethod !== paymentMethodExternalId)\n  ) {\n    throw new Error(\n      `idempotencyKey was already used for a different charge (${paymentIntent.id}); use a new key for a new charge`,\n    );\n  }\n}\n\n/** Remove `client_secret` from a Stripe object and its expanded intents. */\nfunction withoutClientSecrets<T extends object>(value: T): T {\n  const copy = withoutClientSecret(value) as Record<string, unknown>;\n  for (const key of ['payment_intent', 'setup_intent']) {\n    const nested = copy[key];\n    if (isRecord(nested)) {\n      copy[key] = withoutClientSecret(nested);\n    }\n  }\n  return copy as T;\n}\n\n/**\n * Drop the intent client secret before handing objects to callers, including\n * `next_action`, whose redirect URL and SDK payload embed the same secret.\n */\nfunction withoutClientSecret<T extends object>(value: T): T {\n  const {\n    client_secret: _secret,\n    next_action: _nextAction,\n    ...rest\n  } = value as T & { client_secret?: unknown; next_action?: unknown };\n  return rest as T;\n}\n\nfunction mapPaymentIntentChargeStatus(\n  status?: string | null,\n  errorCode?: string | null,\n): PaymentChargeStatus {\n  switch (status) {\n    case 'succeeded':\n      return 'succeeded';\n    case 'processing':\n    case 'requires_capture':\n      return 'processing';\n    case 'requires_action':\n    case 'requires_confirmation':\n      return 'requires_action';\n    case 'canceled':\n      return 'canceled';\n    case 'requires_payment_method':\n      return errorCode === 'authentication_required'\n        ? 'requires_action'\n        : 'failed';\n    default:\n      return 'processing';\n  }\n}\n\nfunction mapWebhookPayment(\n  paymentIntent: StripePaymentIntent,\n  eventType?: string,\n): WebhookPaymentSummary {\n  const error = paymentIntent.last_payment_error;\n  let status = mapPaymentIntentChargeStatus(paymentIntent.status, error?.code);\n  if (eventType === 'payment_intent.succeeded') status = 'succeeded';\n  if (eventType === 'payment_intent.canceled') status = 'canceled';\n  if (eventType === 'payment_intent.payment_failed') {\n    status =\n      error?.code === 'authentication_required' ? 'requires_action' : 'failed';\n  }\n  const currency = paymentIntent.currency\n    ? paymentIntent.currency.toUpperCase()\n    : undefined;\n  const metadata = { ...(paymentIntent.metadata || {}) };\n  return {\n    status,\n    paymentExternalId: paymentIntent.id,\n    customerExternalId: idOf(paymentIntent.customer),\n    amountMinor:\n      currency && typeof paymentIntent.amount === 'number'\n        ? stripeAmountToMinorUnitsOrUndefined(paymentIntent.amount, currency)\n        : undefined,\n    currency,\n    chargeKey: metadata[CHARGE_KEY_METADATA],\n    failureCode: status === 'succeeded' ? undefined : error?.code || undefined,\n    declineCode:\n      status === 'succeeded' ? undefined : error?.decline_code || undefined,\n    failureMessage:\n      status === 'succeeded' ? undefined : error?.message || undefined,\n    metadata,\n  };\n}\n\nfunction idOf(\n  value: string | { id?: string | null } | null | undefined,\n): string | undefined {\n  if (typeof value === 'string') {\n    return value || undefined;\n  }\n  return value?.id || undefined;\n}\n\nfunction oneOf<const T extends string>(\n  value: string | null | undefined,\n  allowed: readonly T[],\n): T | undefined {\n  return allowed.find((candidate) => candidate === value);\n}\n\nfunction stringOrUndefined(value: unknown): string | undefined {\n  return typeof value === 'string' && value ? value : undefined;\n}\n\nfunction isRecord(value: unknown): value is Record<string, unknown> {\n  return typeof value === 'object' && value !== null;\n}\n\nfunction normalizeCurrencyCode(currency: string): string {\n  const code = String(currency ?? '')\n    .trim()\n    .toUpperCase();\n  if (!/^[A-Z]{3}$/.test(code)) {\n    throw new Error(`Currency '${currency}' must be a three-letter code`);\n  }\n  return code;\n}\n\n/** ISO 4217 minor-unit exponents other than 2. */\nconst ISO_ZERO_DECIMAL_CURRENCIES = new Set([\n  'BIF',\n  'CLP',\n  'DJF',\n  'GNF',\n  'ISK',\n  'JPY',\n  'KMF',\n  'KRW',\n  'PYG',\n  'RWF',\n  'UGX',\n  'UYI',\n  'VND',\n  'VUV',\n  'XAF',\n  'XOF',\n  'XPF',\n]);\nconst ISO_THREE_DECIMAL_CURRENCIES = new Set([\n  'BHD',\n  'IQD',\n  'JOD',\n  'KWD',\n  'LYD',\n  'OMR',\n  'TND',\n]);\nconst ISO_FOUR_DECIMAL_CURRENCIES = new Set(['CLF', 'UYW']);\n\n/**\n * ISO 4217 minor-unit exponent (2 for USD, 0 for JPY and ISK), from the\n * explicit tables above rather than the runtime's `Intl`/CLDR display digits,\n * which differ for some currencies (for example RSD, IQD, MGA) and change\n * between ICU releases.\n */\nfunction isoMinorUnitExponent(currency: string): number {\n  if (ISO_ZERO_DECIMAL_CURRENCIES.has(currency)) return 0;\n  if (ISO_THREE_DECIMAL_CURRENCIES.has(currency)) return 3;\n  if (ISO_FOUR_DECIMAL_CURRENCIES.has(currency)) return 4;\n  return 2;\n}\n\n/**\n * Integer ISO minor units → Stripe's smallest unit. 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