@happyvertical/smrt-commerce 0.56.0 → 0.56.1

package/agents/money-model.md

@@ -0,0 +1,113 @@
+# Commercial money model
+
+This guide names the public commerce money contract. The exact input and result
+shapes, validation codes, and worked calculator examples live in the
+[calculator guide](money-calculator.md) and
+[package documentation](../../../docs/content/commerce-money.md). Money values
+are signed safe-integer minor units; calculator tax percentages are exact text,
+so `'5'` means 5%. The retained `InvoiceLineItem.taxRate` and
+`ContractLineItem.taxRate` fields are different legacy persisted fractions:
+`0.05` means 5%.
+
+## Calculation contract
+
+`calculateMoneyDocument()` accepts `exclusive`, `inclusive`, and `none` line
+amount modes. It first computes quantity times unit price, applies the one
+chosen discount, and returns the post-discount amount, tax components, net, and
+line total. `exclusive` line amounts are tax-exclusive net; `inclusive` line
+amounts are the visible gross and derive net by removing tax; `none` has zero
+tax and requires an out-of-scope code. `subtotalMinor`, `taxMinor`, and
+`totalMinor` are document totals. `discountTotalMinor` is informational because
+the line discounts were already applied; consumers must not subtract it again.
+
+The `line` rounding scope rounds each line/component. The `document` scope
+rounds each shared component's exact total, truncates each allocation toward
+zero, and gives signed residual minor units to the largest remainders, with
+line-ID code-unit order breaking ties. It leaves no document residual. Across
+`n` small lines, the two scopes can differ by up to `ceil(n / 2)` minor units
+per component. Store the chosen scope; do not silently substitute a later
+setting. `MoneyValidationError.code` is the public branch point for invalid
+money, discounts, tax-code state and scope, unsupported compound tax, frozen
+records, and unsafe values.
+
+Tax-code resolution is pure once the caller has loaded authorized codes. It
+uses a line override, customer exemption, product code, customer code, and app
+default in that order. An unresolved exclusive or inclusive line is a genuine
+zero-tax, null-code case; it is not an out-of-scope inference. The tax-code
+catalogue, seeds, registrations, and cookbook boundary are documented in
+[tax codes](tax-codes.md).
+
+## Stored Invoice facts
+
+`TaxSettings.moneyModel` selects the Invoice write behavior. `legacy` keeps the
+compatibility path; `migrating` rejects money writes; `v2` resolves a draft's
+current settings once and atomically writes the header, line snapshots, and
+`DocumentTax` rows. The detailed persistence, freeze, preview, credit-note, and
+refund contracts are in [document money](document-money.md).
+
+Once an Invoice leaves `DRAFT`, or receives an AR journal, its money snapshot
+is frozen. Reads use those stored values and must not recompute issued tax from
+new defaults. `DocumentTax` is a derived, read-only per-document/code/component
+snapshot with currency, code and component identities and labels, kind, exact
+percent, liability account, taxable, tax, and recoverable minor-unit values.
+It also represents non-taxable and unassigned zero-tax rows so reporting does
+not invent a taxable component.
+
+A credit note is an `Invoice` with `kind: 'credit_note'`. It stores positive
+amounts; posting, reporting, and accounting adapters apply that direction once.
+Issued-credit capacity and refunds are stable Invoice-v2 behavior. A refund is
+a positive `Payment` of kind `refund`, allocated only to a credit note. See
+[document money](document-money.md) before presenting either balance as an
+ordinary incoming payment.
+
+## Invoice MCP `get` projection
+
+The standard Invoice MCP `get` tool uses `serializeInvoiceMcpGet`. For a
+legacy tenant, or when tenant settings are absent, it returns the ordinary
+public Invoice projection and omits the `money` alias. For a v2 tenant, the
+optional `money` value is the stored `InvoiceMoneyFacts` projection: its
+header, line snapshots, and `DocumentTax` facts are read from the issued
+snapshot and are never recalculated.
+
+A tenant in the `migrating` gate refuses this read with the stable
+`FROZEN_DOCUMENT` code and the public message `Tenant money migration is in
+progress`. If the caller's `PublicJsonOptions` hide any Invoice,
+`InvoiceLineItem`, or `DocumentTax` field needed by the money projection, the
+serializer returns the base Invoice and omits the entire `money` alias. It does
+not expose restricted values through a partial plain-object alias.
+
+This applies only to standard MCP `get`. Invoice list and MCP write behavior
+remain their existing public contracts. The general serializer configuration,
+authorization order, and projection rule are in [core MCP get
+serializers](../../core/agents/generators.md#mcp-get-serializers).
+
+## Reporting and integrations
+
+The materialized `TaxSummaryReport` and its public descriptor/drilldown bridge
+read stored Invoice `DocumentTax` facts under the tenant v2 gate. See
+[tax summary aggregation](tax-summary.md). Commerce exports
+`createTaxSummaryMaterializedReportHost()` for an application-owned,
+server-only host; register that host in the app's fixed report-host registry to
+opt into the generic `MaterializedReportTable` and its tenant-scoped drilldown
+route. The host binds the authenticated tenant, principal, and
+`taxsummaryreports.read` permission; browser input supplies only a row id
+and visible column id.
+
+The accounting snapshot mapper consumes frozen facts and never re-calculates a
+rate or allocation. It maps an inclusive line to the accounting SDK's
+`TaxInclusiveAmt`; tenant mappings provide provider tax-code and component-rate
+identities. The QuickBooks sync boundary persists SDK 0.103.7 invoice or credit
+memo request descriptors before provider I/O, refuses competing writes, and
+requires explicit reconciliation after an unknown outcome. Its supported
+inputs and recovery contract are documented in [accounting snapshot
+mapper](accounting-snapshot-mapper.md).
+
+## Deliberate boundaries
+
+The tenant migration and rollback contract is documented in
+[tenant line-amount migration](line-amount-migration.md).
+The marker is a maintenance gate, not a customer-controlled setting. Contract
+money persistence remains a separate aggregate contract; production report
+hosting is an application opt-in over the public host described above. The
+model also does not provide currency conversion, cash-basis/deposit accounting,
+partial recoverability, period locking, or compound tax.

package/agents/revenue-journal.md

@@ -0,0 +1,23 @@
+# Revenue journal entry builder
+
+`buildRevenueJournalEntries()` is a pure boundary between frozen commerce money
+snapshots and `smrt-ledgers` journal creation. It consumes stored document totals,
+stored line amounts/tax, and stored `DocumentTax` component/account snapshots. It
+does not resolve current tax codes or rates.
+
+Callers supply the ledger book currency explicitly. A different document currency
+is rejected because this release does not convert currencies. Positive documents
+debit receivables and credit revenue/tax; signed credits naturally swap sides, and
+`direction: -1` creates the symmetric entry set used by later reversal flows.
+
+For inclusive documents, stored line net is `amountMinor - taxMinor`; for exclusive
+and no-tax pricing it is `amountMinor`. Revenue is grouped by each line's stored
+account, falling back to the caller's revenue account. Component tax uses the
+stored liability account and falls back to `taxAccountId`. A `legacy-*` code that
+needs this fallback returns a structured warning. Provider tax is posted once as
+its own entry to `taxAccountId`. Zero-tax and null-component reporting rows do not
+produce entries.
+
+The helper validates every stored reconciliation before returning entries and uses
+exact integer arithmetic for grouping and balance checks. Debit and credit values
+are always positive safe integers; the sign determines the side.

package/agents/tax-codes.md

@@ -0,0 +1,48 @@
+# Tax codes
+
+`TaxComponent` owns an immutable percent and optional liability account. To
+change a rate, archive the old component, create a replacement and update the
+editable `TaxCode.components` list. Never edit a used component's percent.
+
+Every tenant seeds `exempt`, `zero-rated`, `out-of-scope`, and
+`legacy-unreconciled`. Those kinds have no components because they report
+differently. A legacy zero rate means out-of-scope unless the linked customer
+was explicitly exempt; malformed or out-of-range legacy rates stay visible
+through `legacy-unreconciled` and the mapping report.
+
+`TaxSettings` owns tenant defaults, tax registrations, default line amount type
+and rounding scope. Cookbook policies adapt the portable settings document;
+they do not replace persisted tax settings. The per-tenant migration marker is
+owned by the money-snapshot migration. Ordinary saves and generated creates
+cannot change it: a new instance whose tenant natural key would upsert over a
+`migrating` or `v2` row is refused rather than resetting that tenant to legacy.
+The ordinary save transaction locks and re-reads the tenant marker before its
+natural-key upsert, serializing that check with migration claim and activation.
+If the tenant has no marker to lock, its first ordinary save is insert-only: a
+concurrent migration that creates the marker wins and the stale save is refused
+instead of adopting and overwriting the migration-owned row.
+
+`applyCommerceCookbookSettings(db, tenantId, cookbook)` is the explicit
+server-side activation boundary for core's portable `taxRate`, inclusion, and
+rounding policies. A host calls it after schema setup, once it has the
+authoritative tenant from its authenticated bootstrap flow:
+
+```ts
+import { applyCommerceCookbookSettings } from '@happyvertical/smrt-commerce';
+import cookbook from './smrt.cookbook.json' with { type: 'json' };
+
+await applyCommerceCookbookSettings(db, session.tenantId, cookbook);
+```
+
+`smrt cookbook apply` writes project files and does not have a database or
+tenant, so it deliberately performs no storage writes. Activation creates or
+reuses a component and default tax code, then updates tenant `TaxSettings` in
+one transaction. A zero default rate selects `out-of-scope`; inclusion remains
+the cookbook's explicit inclusive/exclusive choice because individual lines can
+still override the default code.
+
+`COMMON_TAX_CODE_EXAMPLE_PACK` demonstrates Canada GST, BC GST+PST, Ontario
+HST, UK VAT, Australian GST and New Zealand GST. Import it idempotently with
+`applyTaxCodeExamplePack(db, tenantId)`, then review local applicability and
+assign liability accounts before selecting a code for production documents.
+The pack supplies examples, not jurisdiction determination.

package/agents/tax-summary.md

@@ -0,0 +1,126 @@
+# Tax summary aggregation
+
+`src/tax-summary.ts` is the pure reporting compiler used before materializing a
+commerce tax summary. Its input is normalized stored facts supplied by owning
+collections; it never reads Invoice, Contract, DocumentTax, Expense, or ledger
+tables itself.
+
+Every input carries a tenant identity. The aggregator only accepts that
+requested tenant, an inclusive issue-date period, and issued, non-cancelled
+document facts. Credit notes are Invoice rows with positive stored values, so
+the aggregator applies their negative sign exactly once.
+
+Kind-row bases are deduplicated by document type/id, tax code, currency,
+direction, and code kind before component rows are added. Thus a GST+PST code
+contributes its base once to the kind row while component rows retain each
+component's stored taxable base. Document counts are unique document identities,
+never `DocumentTax` row counts. Currency groups never mix. Zero-rated, exempt,
+and out-of-scope bases remain distinct.
+
+Expense supplier components require an explicit tenant-approved code to tax
+component mapping. Missing stored facts, unmapped components, and linked
+purchase/expense provenance are warnings. Link matching includes currency and
+treats a commitment header link as overlapping every linked expense line. A
+linked purchase and expense has no reconciled ITC/net total until a per-line
+allocation exists; its facts remain visible for drilldown. Ledger movements are
+raw posted `credit - debit` values. Components without a liability account are
+reported as unassigned. When multiple components share a
+liability account, component-level reconciliation is ambiguous: the compiler
+keeps the rows visible, emits a warning, and does not compare the full account
+movement to every component.
+
+## Materialized document report path
+
+`TaxSummaryReport` is a tenant-scoped, manual materialized report. Its owner,
+`TaxSummaryReportCollection.refreshTaxSummary()`, refuses tenants whose
+`TaxSettings.moneyModel` is not `v2`: legacy and migrating documents are not a
+complete stored-tax source. The caller injects the public Expense and Journal
+source adapters because commerce cannot depend on expenses; omitting either
+adapter is a refusal, never a zero-ITC fallback.
+
+`DocumentTaxCollection.listReportFacts()` reads stored Invoice, credit-note,
+and purchase-Contract snapshots. The Invoice branch joins `document_taxes` to
+`invoices` on both document id and tenant id, filters inclusive `issueDate`
+bounds, excludes drafts/cancelled invoices, and retains written-off invoices.
+The Contract branch gets a bounded, hydrated candidate set from
+`ContractCollection.listSnapshotReportContracts()`, then uses the Contract
+owner's descendant classifier before joining only those purchase ids to
+`document_taxes` on document id and tenant id. This preserves custom
+`PurchaseContract` descendants without hard-coding contract enums or party
+display names. Contract rows include every non-draft, non-cancelled frozen
+snapshot, including `DECLINED`; their `issueDate`, reference (falling back to
+the id), and vendor party id are read from the frozen Contract. The query only
+returns stored snapshots and never recalculates tax. A nullable tax-code kind
+becomes an unassigned-source warning; it never becomes out-of-scope by
+inference.
+
+The existing reports adapter is exposed by
+`buildTaxSummaryReportAdapterDescriptor()`. Its DataTable columns use the
+runtime's snake-case descriptor ids. `drilldownTaxSummaryInvoiceFacts()` takes
+a tenant id supplied by the authenticated host, rechecks the materialized row
+under that tenant, then applies its currency/component/kind dimensions to the
+same Invoice source query. It cannot widen a row into another tenant.
+
+The Invoice branch selects the shared Invoice `kind` discriminator and accepts only
+matching `DocumentTax.documentType` pairs: `invoice`/`invoice` or
+`credit_note`/`credit_note`. Credit rows retain positive stored values and pass
+through the aggregation's single credit sign step.
+
+Refresh holds the tenant `TaxSettings` parent lock through the v2 gate, all
+source reads, aggregation, and replacement. Every source-adapter call receives
+the same transaction-bound database executor. Replacement rows use a stable
+UUID derived from tenant, period, currency, row kind, and dimension, so retry
+and concurrent same-period refreshes converge to one row set. Materialized
+`list`, `get`, `count`, and Invoice drilldowns all recheck the tenant's marker;
+`legacy` and `migrating` refuse even existing report rows.
+
+Each document drilldown fact carries its printed invoice number or Contract
+reference, tenant-scoped customer/vendor party id, issue date, stored taxable
+base, and stored tax. A runtime host may resolve that party id to an authorized
+display name; the commerce source does not cross-join profile data.
+
+`drilldownTaxSummaryContributors()` is the cell-level backend boundary. The
+host supplies one of the closed measures (`taxable`, `tax`, `recoverable`,
+`net`, `ledgerMovement`, `difference`, `documentCount`, or a warning detail),
+and the collection rejects measures that do not belong to that row kind. It
+returns only Invoice facts, mapped reviewed Expense facts, and posted Journal
+movements that match the persisted tenant, period, currency, component, code
+kind, or liability account. Net and reconciliation-difference detail carries
+the signed contribution that sums to the selected cell; credit notes are
+signed once here from their stored Invoice kind.
+
+Rows persist compact source-class provenance plus an exact warning source
+identity, not a duplicate set of source amounts. A missing injected owner,
+missing historical provenance, or a source total that no longer equals the
+materialized cell returns `complete: false` with a machine-readable pending
+reason. Purchase Contract contributors reconcile their stored recoverable
+amounts directly and retain the Contract id as `commitmentId`, so a reviewed
+expense drawn against that Contract produces the explicit linked-source warning
+instead of being counted twice. A materialized purchase fact missing from its
+source returns `source-state-diverged`, never a zero ITC. The Ledger detail port is adapted from the public
+`JournalEntryCollection.listPostedMovements()` and remains raw ledger units;
+the host must retain the commerce minor-unit convention.
+
+## Authenticated materialized-report host
+
+The production template exposes the generic
+`/reports/materialized/[id]` route. Applications register fixed server-only
+hosts in `src/lib/server/materialized-reports.ts`; a commerce application adds
+`createTaxSummaryMaterializedReportHost(async () =>
+(await runtime.getCollection('TaxSummaryReport')).db, { drilldownSources })`.
+`drilldownSources(context)` resolves Expense and Ledger owner ports plus the
+tenant's expense-code mappings for that authenticated request. It must use the
+provided `context.tenantId`; do not capture a fixed source or mapping set from
+another tenant. The browser never
+supplies a tenant, report class, database, or measure. The route binds the
+verified `locals` user, tenant, and permission snapshot, requires
+`taxsummaryreports.read`, and passes only a materialized row id plus a visible
+descriptor column id to the host. The host re-queries that row under the same
+tenant before mapping the column to a closed contributor measure. Unknown rows,
+unsupported columns, and cross-tenant rows do not return contributors.
+
+`MaterializedReportTable` lives in `@happyvertical/smrt-reports/svelte`; it
+formats integer money cells with each row's validated currency and renders the
+host's drilldown response. Commerce supplies the data and authorization
+boundary, and does not duplicate a currency formatter or a runtime-report CRUD
+surface.

package/dist/accounting-snapshot.d.ts

@@ -0,0 +1,79 @@
+/** Pure projection of frozen commerce money snapshots into accounting SDK inputs. */
+import { type AccountingProvider, type CreditMemoInput, type InvoiceInput, type InvoiceLineItemInput, type SyncResult, type TaxComponentSnapshot } from '@happyvertical/accounting';
+import type { LineAmountType, TaxRoundingScope } from './money.js';
+export type FrozenAccountingDocumentKind = 'invoice' | 'creditMemo';
+/** Realm-specific references are configuration, never inferred from a tax name or rate. */
+export interface FrozenQuickBooksTaxMapping {
+    readonly lines: Readonly<Record<string, {
+        readonly itemRef: string;
+        readonly taxCodeRef: string;
+    }>>;
+    readonly components: Readonly<Record<string, {
+        readonly quickbooksTaxRateRef: string;
+    }>>;
+}
+/** Frozen component fact persisted with a line; all values are minor units except percent. */
+export interface FrozenAccountingTaxComponent {
+    readonly taxComponentId: string;
+    readonly name: string;
+    /** Exact percent text: `5` means 5 percent. */
+    readonly percent: string;
+    readonly taxMinor: number;
+}
+/** A frozen commerce line. `unitPriceMinor` and `discountMinor` are pre-discount document-mode values. */
+export interface FrozenAccountingLineSnapshot {
+    readonly id: string;
+    readonly description: string;
+    readonly sku?: string;
+    readonly quantity: number;
+    /** Pre-discount unit price: net for exclusive, gross for inclusive. */
+    readonly unitPriceMinor: number;
+    /** Pre-discount reduction: net for exclusive, gross for inclusive. */
+    readonly discountMinor: number;
+    /** Persisted post-discount net amount. */
+    readonly amountMinor: number;
+    readonly taxMinor: number;
+    readonly taxComponents: readonly FrozenAccountingTaxComponent[];
+}
+/** Immutable facts required to project one approved document. */
+export interface FrozenAccountingDocumentSnapshot {
+    readonly kind: FrozenAccountingDocumentKind;
+    readonly id: string;
+    readonly number: string;
+    readonly customerId: string;
+    readonly customerExternalId?: string;
+    readonly issueDate: Date;
+    readonly dueDate?: Date;
+    readonly currency: string;
+    readonly lineAmountType: LineAmountType;
+    readonly taxRoundingScope: TaxRoundingScope;
+    readonly subtotalMinor: number;
+    readonly taxAmountMinor: number;
+    /** Header-only provider tax has no frozen component and cannot be sent to QBO. */
+    readonly providerTaxMinor: number;
+    readonly totalAmountMinor: number;
+    readonly lineItems: readonly FrozenAccountingLineSnapshot[];
+    /** Required only for a positive credit memo. */
+    readonly creditedInvoiceExternalId?: string;
+    readonly externalId?: string;
+    readonly reference?: string;
+    readonly memo?: string;
+}
+/** Public SDK types retained as named aliases for commerce callers. */
+export type AccountingTaxComponentInput = TaxComponentSnapshot;
+export type AccountingSnapshotLineInput = InvoiceLineItemInput;
+export type AccountingSnapshotInvoiceInput = InvoiceInput;
+export type AccountingSnapshotCreditMemoInput = CreditMemoInput;
+export type AccountingSnapshotInput = InvoiceInput | CreditMemoInput;
+/**
+ * Map and submit a positive credit memo only when the provider exposes that
+ * capability. Mapping runs before the provider is touched, so a malformed
+ * frozen snapshot cannot trigger a network write.
+ */
+export declare function pushFrozenCreditMemo(provider: Pick<AccountingProvider, 'type' | 'creditMemos'>, snapshot: FrozenAccountingDocumentSnapshot, mapping: FrozenQuickBooksTaxMapping): Promise<SyncResult>;
+/**
+ * Project an approved frozen snapshot into the companion SDK's request shape.
+ * It does not calculate discounts, taxes, rates, or document allocation.
+ */
+export declare function mapFrozenAccountingSnapshot(snapshot: FrozenAccountingDocumentSnapshot, mapping: FrozenQuickBooksTaxMapping): AccountingSnapshotInput;
+//# sourceMappingURL=accounting-snapshot.d.ts.map

package/dist/accounting-snapshot.d.ts.map

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package/dist/billing/runtime.d.ts

@@ -24,6 +24,8 @@ import { type BillingProvider, type BillingProviderCheckoutSession } from './pro
 import { type AutoTopUpFailureHook, type AutoTopUpHookOptions } from './top-up.js';
 /** Ledger accounts billing posts to, in the seller's books. */
 export interface BillingLedgerAccounts {
+    /** Explicit currency of this ledger book; required for money-v2 posting. */
+    bookCurrency?: string;
     /** Accounts receivable (debited when an invoice is issued). */
     arAccountId: string;
     /** Revenue (credited with the invoice subtotal). */

package/dist/billing/runtime.d.ts.map

@@ -1 +1 @@
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