@happyvertical/smrt-commerce 0.55.13 → 0.55.14

package/AGENTS.md

@@ -193,3 +193,8 @@ extension conventions are documented in [agents/quote-ui.md](agents/quote-ui.md)
 `PurchaseOrderEditor` preserves allocation IDs and explicit zeroes, including
 retained reduction rows; the server validates review fingerprints before recording.
 See [agents/purchasing-ui.md](agents/purchasing-ui.md) for caller responsibilities.
+
+## Exact cost billing
+
+Pure signed cost billing and explicit tax rounding are available through the
+independent `cost-billing` subpath; see [contract](agents/cost-billing.md).

package/README.md

@@ -576,3 +576,10 @@ for server handlers from `@happyvertical/smrt-commerce/invoices`.
 caller-owned sources and approvals. See [the editor contract](agents/invoice-preparation.md),
 [calculation rules](agents/invoice-calculations.md), and the required
 [existing-database storage migration](agents/invoice-quantity.md).
+
+## Exact cost billing
+
+The independent `@happyvertical/smrt-commerce/cost-billing` entry point provides
+exact signed reimbursement/fee calculations, ordered generic markup provenance,
+and explicit line or invoice tax rounding. See [the cost billing contract](agents/cost-billing.md).
+It does not alter Invoice persistence, editor defaults or settlement behavior.

package/agents/cost-billing.md

@@ -0,0 +1,41 @@
+# Exact cost billing
+
+`@happyvertical/smrt-commerce/cost-billing` is an independent, transport-neutral
+entry point without model, server or Svelte dependencies. It does not persist,
+post, authorize, select a currency/jurisdiction, or implement credit-note lifecycle.
+Existing Invoice calculations and editor defaults are unchanged. In particular,
+`calculateInvoiceMinorLine` retains negative ties toward positive infinity; the
+new opt-in helpers use symmetric half-away-from-zero ties. Positive-only invoice
+editor validation remains distinct from these generic signed calculations.
+
+Call `resolveCostMarkup(overrides)` with caller-approved precedence, most specific
+first. Each item has `source`, optional `policy` and `version`, and optional
+`percent`. The first defined percent wins, including `"0"`. At least one is
+required; even shadowed inputs are validated. The result contains the percent,
+selected index, and detached ordered provenance. Persist accepted snapshots in
+the owning application; these helpers never reprice them automatically.
+
+Call `calculateCostBilling({ basisMinor, mode, markup })` with that result. Money
+is signed safe-integer minor units in a single caller-selected currency. The
+basis is explicitly chosen by the caller (for example excluding recoverable tax).
+`reimbursement-plus-fee` returns principal once plus rounded fee; `fee-only`
+returns only the fee; `nonbillable` and `fixed-contract` return zero charge.
+The result includes `principalMinor`, `feeMinor`, `totalMinor`, and provenance.
+Percent strings use plain nonnegative decimal notation, range 0–100000 percent,
+at most six fractional places, without whitespace, exponent or leading zeroes.
+The finite range and scale bound input parsing and arithmetic resource use; they
+are API limits, not tax or industry policy. Arithmetic uses BigInt intermediates and half-away-from-zero rounding. Invalid
+inputs, unknown modes, inconsistent provenance and unsafe outputs throw.
+
+`calculateCostBillingTax({ lines, rules, roundingScope })` accepts line
+`id`, signed `amountMinor`, and `category`; rules explicitly map every used
+category to `{ id, percent }` components. An empty component array explicitly
+means exempt. Components are additive, never compounded. Shared component IDs
+must use equal rates across categories; distinct rate regimes need distinct IDs.
+The caller owns taxable basis and jurisdiction mapping. Duplicate category,
+component-within-category or line IDs fail closed. `line` scope rounds each
+line/component pair; `invoice` scope aggregates exact amounts per component and
+rounds once. Two 10-unit lines at 5 percent yield tax 2 versus 1 respectively.
+Returns `taxMinor` and component totals, deliberately without allocating rounded
+invoice tax back to lines. Signed reversals use symmetric rounding, but mixed
+positive/negative lines may differ between rounding scopes.

package/dist/cost-billing.d.ts

@@ -0,0 +1,58 @@
+/** Exact, transport-neutral cost pricing. All money is signed integer minor units. */
+export type CostBillingMode = 'reimbursement-plus-fee' | 'fee-only' | 'nonbillable' | 'fixed-contract';
+/** Caller-defined precedence, most specific first. No industry hierarchy is assumed. */
+export interface CostMarkupOverride {
+    source: string;
+    policy?: string;
+    version?: string;
+    /** Exact percent in [0, 100000], with at most six decimal places. */
+    percent?: string;
+}
+/** Detached provenance suitable for the caller's accepted pricing snapshot. */
+export interface ResolvedCostMarkup {
+    percent: string;
+    selectedIndex: number;
+    overrides: CostMarkupOverride[];
+}
+/** Select the first supplied percent, validating even shadowed overrides. */
+export declare function resolveCostMarkup(overrides: readonly CostMarkupOverride[]): ResolvedCostMarkup;
+/** Calculate an explicitly supplied basis; this never reprices persisted snapshots. */
+export declare function calculateCostBilling(input: {
+    basisMinor: number;
+    mode: CostBillingMode;
+    markup: ResolvedCostMarkup;
+}): {
+    principalMinor: number;
+    feeMinor: number;
+    totalMinor: number;
+    markup: ResolvedCostMarkup;
+};
+/** Explicit noncompounding tax components; an empty array means tax exempt. */
+export interface CostBillingTaxRule {
+    category: string;
+    components: readonly {
+        id: string;
+        percent: string;
+    }[];
+}
+/**
+ * Tax signed amounts with half-away-from-zero rounding. Invoice scope rounds each
+ * component once after aggregation; line scope rounds each line/component pair.
+ * A shared component ID must have the same exact rate across categories.
+ */
+export declare function calculateCostBillingTax(input: {
+    lines: readonly {
+        id: string;
+        amountMinor: number;
+        category: string;
+    }[];
+    rules: readonly CostBillingTaxRule[];
+    roundingScope: 'line' | 'invoice';
+}): {
+    taxMinor: number;
+    components: {
+        id: string;
+        taxMinor: number;
+    }[];
+};
+//# sourceMappingURL=cost-billing.d.ts.map

package/dist/cost-billing.d.ts.map

@@ -0,0 +1 @@
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package/dist/cost-billing.js

@@ -0,0 +1,126 @@
+//#region src/cost-billing.ts
+var SCALE = 1000000n;
+var DENOMINATOR = 100n * SCALE;
+var LIMIT = BigInt(Number.MAX_SAFE_INTEGER);
+function percentUnits(value) {
+	if (typeof value !== "string" || !/^(0|[1-9]\d{0,5})(\.\d{1,6})?$/.test(value)) throw new TypeError("Percent must be an exact decimal string with at most six decimal places");
+	const [whole, fraction = ""] = value.split(".");
+	const units = BigInt(whole) * SCALE + BigInt(fraction.padEnd(6, "0"));
+	if (units > 100000n * SCALE) throw new RangeError("Percent exceeds 100000");
+	return units;
+}
+function money(value) {
+	if (!Number.isSafeInteger(value)) throw new RangeError("Money must be safe integer minor units");
+	return BigInt(value);
+}
+function safe(value) {
+	if (value > LIMIT || value < -LIMIT) throw new RangeError("Calculated money exceeds safe integer minor units");
+	return Number(value);
+}
+function rounded(numerator) {
+	const result = ((numerator < 0n ? -numerator : numerator) + DENOMINATOR / 2n) / DENOMINATOR;
+	return numerator < 0n ? -result : result;
+}
+function identifier(value) {
+	if (typeof value !== "string" || value.trim().length === 0) throw new TypeError("Identifiers must be nonempty strings");
+}
+function resolveCostMarkup(overrides) {
+	let selectedIndex = -1;
+	const copy = overrides.map((override, index) => {
+		identifier(override.source);
+		if (override.policy !== void 0) identifier(override.policy);
+		if (override.version !== void 0) identifier(override.version);
+		if (override.percent !== void 0) {
+			percentUnits(override.percent);
+			if (selectedIndex === -1) selectedIndex = index;
+		}
+		return { ...override };
+	});
+	if (selectedIndex === -1) throw new TypeError("An explicit markup percent is required");
+	return {
+		percent: copy[selectedIndex].percent,
+		selectedIndex,
+		overrides: copy
+	};
+}
+function calculateCostBilling(input) {
+	const basis = money(input.basisMinor);
+	const markup = resolveCostMarkup(input.markup.overrides);
+	if (markup.percent !== input.markup.percent || markup.selectedIndex !== input.markup.selectedIndex) throw new TypeError("Resolved markup does not match its provenance");
+	let principal = 0n;
+	let fee = 0n;
+	switch (input.mode) {
+		case "reimbursement-plus-fee":
+			principal = basis;
+			fee = rounded(basis * percentUnits(markup.percent));
+			break;
+		case "fee-only":
+			fee = rounded(basis * percentUnits(markup.percent));
+			break;
+		case "nonbillable":
+		case "fixed-contract": break;
+		default: throw new TypeError("Unknown cost billing mode");
+	}
+	return {
+		principalMinor: safe(principal),
+		feeMinor: safe(fee),
+		totalMinor: safe(principal + fee),
+		markup
+	};
+}
+function calculateCostBillingTax(input) {
+	if (input.roundingScope !== "line" && input.roundingScope !== "invoice") throw new TypeError("Unknown tax rounding scope");
+	const categories = /* @__PURE__ */ new Map();
+	const rates = /* @__PURE__ */ new Map();
+	const totals = /* @__PURE__ */ new Map();
+	for (const rule of input.rules) {
+		identifier(rule.category);
+		if (categories.has(rule.category)) throw new TypeError("Duplicate tax category");
+		const seen = /* @__PURE__ */ new Set();
+		const components2 = rule.components.map((component) => {
+			identifier(component.id);
+			const rate = percentUnits(component.percent);
+			if (seen.has(component.id)) throw new TypeError("Duplicate tax component");
+			if (rates.has(component.id) && rates.get(component.id) !== rate) throw new TypeError("Conflicting tax component rate");
+			seen.add(component.id);
+			rates.set(component.id, rate);
+			return {
+				id: component.id,
+				rate
+			};
+		});
+		categories.set(rule.category, components2);
+	}
+	const ids = /* @__PURE__ */ new Set();
+	for (const line of input.lines) {
+		identifier(line.id);
+		identifier(line.category);
+		if (ids.has(line.id)) throw new TypeError("Duplicate tax line");
+		ids.add(line.id);
+		const amount = money(line.amountMinor);
+		const components2 = categories.get(line.category);
+		if (!components2) throw new TypeError("Missing explicit tax category mapping");
+		for (const component of components2) {
+			const numerator = amount * component.rate;
+			const tax = input.roundingScope === "line" ? rounded(numerator) : numerator;
+			totals.set(component.id, (totals.get(component.id) ?? 0n) + tax);
+		}
+	}
+	let total = 0n;
+	const components = Array.from(totals, ([id, value]) => {
+		const tax = input.roundingScope === "invoice" ? rounded(value) : value;
+		total += tax;
+		return {
+			id,
+			taxMinor: safe(tax)
+		};
+	});
+	return {
+		taxMinor: safe(total),
+		components
+	};
+}
+//#endregion
+export { calculateCostBilling, calculateCostBillingTax, resolveCostMarkup };
+
+//# sourceMappingURL=cost-billing.js.map

package/dist/cost-billing.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"cost-billing.js","names":["components"],"sources":["../src/cost-billing.ts"],"sourcesContent":["/** Exact, transport-neutral cost pricing. All money is signed integer minor units. */\nexport type CostBillingMode =\n  | 'reimbursement-plus-fee'\n  | 'fee-only'\n  | 'nonbillable'\n  | 'fixed-contract';\n\n/** Caller-defined precedence, most specific first. No industry hierarchy is assumed. */\nexport interface CostMarkupOverride {\n  source: string;\n  policy?: string;\n  version?: string;\n  /** Exact percent in [0, 100000], with at most six decimal places. */\n  percent?: string;\n}\n\n/** Detached provenance suitable for the caller's accepted pricing snapshot. */\nexport interface ResolvedCostMarkup {\n  percent: string;\n  selectedIndex: number;\n  overrides: CostMarkupOverride[];\n}\n\nconst SCALE = 1000000n;\nconst DENOMINATOR = 100n * SCALE;\nconst LIMIT = BigInt(Number.MAX_SAFE_INTEGER);\n\nfunction percentUnits(value: string): bigint {\n  if (\n    typeof value !== 'string' ||\n    !/^(0|[1-9]\\d{0,5})(\\.\\d{1,6})?$/.test(value)\n  ) {\n    throw new TypeError(\n      'Percent must be an exact decimal string with at most six decimal places',\n    );\n  }\n  const [whole, fraction = ''] = value.split('.');\n  const units = BigInt(whole) * SCALE + BigInt(fraction.padEnd(6, '0'));\n  if (units > 100000n * SCALE) throw new RangeError('Percent exceeds 100000');\n  return units;\n}\n\nfunction money(value: number): bigint {\n  if (!Number.isSafeInteger(value))\n    throw new RangeError('Money must be safe integer minor units');\n  return BigInt(value);\n}\n\nfunction safe(value: bigint): number {\n  if (value > LIMIT || value < -LIMIT)\n    throw new RangeError('Calculated money exceeds safe integer minor units');\n  return Number(value);\n}\n\nfunction rounded(numerator: bigint): bigint {\n  const magnitude = numerator < 0n ? -numerator : numerator;\n  const result = (magnitude + DENOMINATOR / 2n) / DENOMINATOR;\n  return numerator < 0n ? -result : result;\n}\n\nfunction identifier(value: string): void {\n  if (typeof value !== 'string' || value.trim().length === 0)\n    throw new TypeError('Identifiers must be nonempty strings');\n}\n\n/** Select the first supplied percent, validating even shadowed overrides. */\nexport function resolveCostMarkup(\n  overrides: readonly CostMarkupOverride[],\n): ResolvedCostMarkup {\n  let selectedIndex = -1;\n  const copy = overrides.map((override, index) => {\n    identifier(override.source);\n    if (override.policy !== undefined) identifier(override.policy);\n    if (override.version !== undefined) identifier(override.version);\n    if (override.percent !== undefined) {\n      percentUnits(override.percent);\n      if (selectedIndex === -1) selectedIndex = index;\n    }\n    return { ...override };\n  });\n  if (selectedIndex === -1)\n    throw new TypeError('An explicit markup percent is required');\n  return {\n    percent: copy[selectedIndex].percent as string,\n    selectedIndex,\n    overrides: copy,\n  };\n}\n\n/** Calculate an explicitly supplied basis; this never reprices persisted snapshots. */\nexport function calculateCostBilling(input: {\n  basisMinor: number;\n  mode: CostBillingMode;\n  markup: ResolvedCostMarkup;\n}): {\n  principalMinor: number;\n  feeMinor: number;\n  totalMinor: number;\n  markup: ResolvedCostMarkup;\n} {\n  const basis = money(input.basisMinor);\n  const markup = resolveCostMarkup(input.markup.overrides);\n  if (\n    markup.percent !== input.markup.percent ||\n    markup.selectedIndex !== input.markup.selectedIndex\n  ) {\n    throw new TypeError('Resolved markup does not match its provenance');\n  }\n  let principal = 0n;\n  let fee = 0n;\n  switch (input.mode) {\n    case 'reimbursement-plus-fee':\n      principal = basis;\n      fee = rounded(basis * percentUnits(markup.percent));\n      break;\n    case 'fee-only':\n      fee = rounded(basis * percentUnits(markup.percent));\n      break;\n    case 'nonbillable':\n    case 'fixed-contract':\n      break;\n    default:\n      throw new TypeError('Unknown cost billing mode');\n  }\n  return {\n    principalMinor: safe(principal),\n    feeMinor: safe(fee),\n    totalMinor: safe(principal + fee),\n    markup,\n  };\n}\n\n/** Explicit noncompounding tax components; an empty array means tax exempt. */\nexport interface CostBillingTaxRule {\n  category: string;\n  components: readonly { id: string; percent: string }[];\n}\n\n/**\n * Tax signed amounts with half-away-from-zero rounding. Invoice scope rounds each\n * component once after aggregation; line scope rounds each line/component pair.\n * A shared component ID must have the same exact rate across categories.\n */\nexport function calculateCostBillingTax(input: {\n  lines: readonly { id: string; amountMinor: number; category: string }[];\n  rules: readonly CostBillingTaxRule[];\n  roundingScope: 'line' | 'invoice';\n}): { taxMinor: number; components: { id: string; taxMinor: number }[] } {\n  if (input.roundingScope !== 'line' && input.roundingScope !== 'invoice') {\n    throw new TypeError('Unknown tax rounding scope');\n  }\n  const categories = new Map<string, { id: string; rate: bigint }[]>();\n  const rates = new Map<string, bigint>();\n  const totals = new Map<string, bigint>();\n  for (const rule of input.rules) {\n    identifier(rule.category);\n    if (categories.has(rule.category))\n      throw new TypeError('Duplicate tax category');\n    const seen = new Set<string>();\n    const components = rule.components.map((component) => {\n      identifier(component.id);\n      const rate = percentUnits(component.percent);\n      if (seen.has(component.id))\n        throw new TypeError('Duplicate tax component');\n      if (rates.has(component.id) && rates.get(component.id) !== rate)\n        throw new TypeError('Conflicting tax component rate');\n      seen.add(component.id);\n      rates.set(component.id, rate);\n      return { id: component.id, rate };\n    });\n    categories.set(rule.category, components);\n  }\n  const ids = new Set<string>();\n  for (const line of input.lines) {\n    identifier(line.id);\n    identifier(line.category);\n    if (ids.has(line.id)) throw new TypeError('Duplicate tax line');\n    ids.add(line.id);\n    const amount = money(line.amountMinor);\n    const components = categories.get(line.category);\n    if (!components)\n      throw new TypeError('Missing explicit tax category mapping');\n    for (const component of components) {\n      const numerator = amount * component.rate;\n      const tax =\n        input.roundingScope === 'line' ? 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