@happyvertical/smrt-expenses 0.55.13 → 0.55.15

package/AGENTS.md

@@ -10,7 +10,7 @@ review, reimbursement recording, and smrt-commerce commitment drawdown (#3289).
   in `SUGGESTED_EXPENSE_CATEGORIES`), `amount` integer minor units + ISO 4217
   `currency`, `incurredOn` (`YYYY-MM-DD` text: a calendar date, not an
   instant), `recordedAt`, `recordedByProfileId`, `paidBy` (`company` |
-  `person`) + `paidByProfileId`, `vendorId`, `commitmentId` /
+  `person` | `third-party`) + `paidByProfileId` / `paidByName`, `vendorId`, `commitmentId` /
   `commitmentLineId`, review fields, `reimbursable` / `reimbursedAt` /
   `reimbursementReference`.
 - **ExpenseReceipt** (`expense_receipts`): noun-specific asset join
@@ -98,6 +98,33 @@ review, reimbursement recording, and smrt-commerce commitment drawdown (#3289).
   object per expense (columns, not a `SmrtPolymorphicAssociation` join) so a
   cost can never roll up into two jobs.
 
+## Optional financial facts
+
+`financialBreakdown` is guarded JSON text (`get/setFinancialBreakdown`), absent
+for legacy rows. Exact `getCostBasis()` returns null without facts. Complete facts
+reconcile subtotal + signed tax components to amount/currency; recoverable amounts
+are explicit. No tax law or customer pricing is inferred. `third-party` payer
+requires `paidByName` and is not reimbursable. Negative amounts require `refundOfId`
+(same-owner/currency positive source, checked through the bound executor).
+Source edits also check inbound same-owner refunds: a referenced source stays
+positive, non-refund, and in their currency. `save()` encloses guards and write
+in the public `withTransaction()` boundary; PostgreSQL locks its row and proposed
+source in id order before either refund check, while SQLite serializes writes.
+The inbound projected lookup uses the existing `refund_of_id` index and an
+explicit owner filter. Keep caller transaction affinity and per-row revision
+checks; neither an unlocked lookup nor revision CAS alone protects this pair.
+All three fields participate in the reviewed-money freeze. See the README and
+[financial facts test matrix](agents/financial-facts-test-matrix.md).
+
+Linking a new refund (or changing its source) also claims the source revision in
+that same transaction through `claimRevision(source.updated_at)`. This makes a
+source edit under an older PostgreSQL `REPEATABLE READ` snapshot fail with a
+serialization error instead of missing the new refund. Reload a source after
+linking a refund before editing/reviewing it; on a serialization failure, retry
+the entire caller transaction with fresh instances. Failed outer transactions
+roll back both the refund and the source revision claim. Existing-link saves do
+not advance the source revision.
+
 ## Cross-package references
 
 - `vendorId` → `@crossPackageRef('@happyvertical/smrt-commerce:Vendor')`

package/README.md

@@ -6,7 +6,7 @@ review, reimbursement recording, and drawdown of a purchase-order commitment.
 
 - **Expense** — polymorphic cost object, category, amount in integer minor
   units with currency, incurred date apart from recorded time, who recorded
-  it, who paid (the company or a named person out of pocket), optional
+  it, who paid (the company, a named person, or a named third party), optional
   smrt-commerce vendor and commitment, and a review state.
 - **ExpenseReceipt** — expense ↔ smrt-assets `Asset` join with uploader,
   filename, MIME type, byte count and `contentSha256`. The same file twice on
@@ -197,3 +197,66 @@ capture, and `ExpenseReviewQueue` for native approval/rejection with retained
 reasons. `ExpenseForm` includes an optional amount keypad and editable
 cost-object references. See [the UI contract](agents/expense-ui.md) for public
 Props, request identity, no-JavaScript behavior and server responsibilities.
+
+## Optional supplier financial facts
+
+Existing expenses retain only their recorded amount: `getFinancialBreakdown()`
+and `getCostBasis()` return `null` until a caller supplies explicit facts. An
+empty tax array asserts no tax; absent facts never imply tax-free treatment.
+
+`setFinancialBreakdown({ currency, subtotal, taxes, total })` accepts integer
+minor units. Each tax component is `{ code, amount, recoverableAmount }`: its
+unique lower-case kebab-case code is caller-defined and its recoverable portion
+is explicit, including zero. Subtotal plus taxes must exactly equal both total
+and `Expense.amount`, in `Expense.currency`. Components share the total's sign,
+recovery cannot exceed charged tax, and all values must be safe integers.
+Unknown fields and malformed persisted JSON fail closed. The `financialBreakdown`
+text column stores these facts; use the helpers rather than editing JSON.
+
+`getCostBasis()` returns `{ currency, subtotal, taxTotal, recoverableTax,
+nonRecoverableTax, total, costBasis }`. Cost basis equals subtotal plus
+non-recoverable tax (equivalently total minus recoverable tax), with no rounding.
+For example, subtotal 10000, tax 1000 and recoverable tax 400 yield basis 10600.
+This is a purchase-cost fact, not a customer markup or sales-tax decision.
+Callers select their tax treatment; the package supplies no jurisdiction defaults.
+
+`paidBy: 'third-party'` requires `paidByName`. It excludes `paidByProfileId` and
+`reimbursable`; company and person behavior remains unchanged. No reimbursement
+or settlement is inferred from the named payer.
+
+Negative amounts require `refundOfId`, naming a positive non-refund expense
+visible in the same tenant and currency. Refund breakdown components are negative
+(or zero), including recovered tax. Self, missing, foreign-owner, currency-mismatched,
+and refund-of-refund sources fail closed. Source lookup uses the caller's database
+executor. This link retains provenance only: it does not allocate settlements,
+cap cumulative refunds, issue credits, or determine entitlement. A source may
+be explicitly reopened and corrected, but existing same-owner refunds prevent
+changes that would make it zero/nonpositive, turn it into a refund, or change
+its currency away from theirs. Unrelated edits and positive same-currency amount
+corrections remain allowed; there is no cumulative refund limit.
+
+Expense saves validate and persist in one transaction, including nested caller
+transactions. On PostgreSQL, source edits and refund writes acquire ordered
+row locks on the expense and proposed source before relationship validation,
+keeping the source/refund checks valid through the write and commit. SQLite uses
+the framework's serialized write transactions. The existing per-row revision
+check still rejects stale object writes; protecting the relationship additionally
+requires these locks and the source revision claim below. Callers must not concurrently reuse the same mutable
+model instance while it is temporarily transaction-bound. Direct SQL writes
+remain outside these model-level guarantees.
+
+Linking a new refund (or changing its source) also claims the source revision in
+that same transaction through `claimRevision(source.updated_at)`. This makes a
+source edit under an older PostgreSQL `REPEATABLE READ` snapshot fail with a
+serialization error instead of missing the new refund. Reload a source after
+linking a refund before editing/reviewing it; on a serialization failure, retry
+the entire caller transaction with fresh instances. Failed outer transactions
+roll back both the refund and the source revision claim. Existing-link saves do
+not advance the source revision.
+
+Financial breakdown, third-party payer name, and refund provenance join the
+existing reviewed-money lock. Save `reopen()` first, then correct facts and review
+again; corrections cannot ride alongside the reopen operation. New columns are
+additive via `smrt db:migrate`; legacy amounts survive without invented facts.
+The SQLite and PostgreSQL suites execute upgrades from the preceding schema and
+check that repeat migration is a no-op.

package/agents/financial-facts-test-matrix.md

@@ -0,0 +1,96 @@
+# Expense financial facts test design (#3792)
+
+Risk: high — persisted financial mutation, tenancy, reviewed immutability, and
+schema migration. Synthetic data only. Scope is source facts, not tax law or
+settlement. Existing generated mutation surfaces remain closed.
+
+All integration rows run in the shared expense behavior suite on SQLite and
+PostgreSQL, using the caller-bound database executor and active tenant. Commands:
+`pnpm --filter @happyvertical/smrt-expenses test` (S),
+`pnpm --filter @happyvertical/smrt-expenses test:postgres` (P).
+
+| Behavior / reachable trigger | Positive | Negative / failure | Actor / context | Executor / transaction | Runtime / dialect | External edge | Level / command |
+| --- | --- | --- | --- | --- | --- | --- | --- |
+| Optional source facts through create/save/load | Legacy amount roundtrip has no breakdown or inferred basis; explicit facts survive reload | Unknown keys, malformed JSON/types/currency, mismatched total/sign, duplicate component, overflow rejected | Consumer with same active tenant | Bound collection database, no multirow mutation | Node SQLite/PostgreSQL | Optional missing facts; unknown values fail closed | Integration S/P |
+| Exact basis through getCostBasis | Partial recovery and negative refund exact minor units | Unsafe numbers and inconsistent recovery rejected | Consumer reading source facts | Pure synchronous calculation; N/A transaction (no writes) | Node plus persisted roundtrip both dialects | Structural typed result usable without dependency | Unit/integration S/P |
+| Refund zero-tax recovery boundary | Zero charged and zero recovered accepted | Negative recovery against zero tax rejected by setter and save; persisted facts unchanged | Same tenant author | Bound collection database; retry after correction | SQLite/PostgreSQL | Exact magnitude bound includes zero | Regression integration S/P |
+| Named third-party payer save | Name persists without employee reimbursement | Missing name, incompatible profile/name, reimbursable rejected; company/person unchanged | Same tenant expense author | Bound database | SQLite/PostgreSQL | New enum explicit, unknown rejected | Integration S/P |
+| Refund source save | Negative refund references positive same-owner/currency source | Self, missing, cross-tenant/global, currency mismatch, refund-of-refund rejected | Active tenant × same/foreign/global resource | Lookup uses same database executor; transaction rollback and retry | SQLite/PostgreSQL | No settlement or cumulative refund entitlement inferred | Integration S/P |
+| Reviewed facts save/reopen/review | Reopen, correct, review permitted | Direct financial/payer/refund mutation and mutation alongside reopen rejected; failed save preserves persisted row | Consumer review method; existing authorization contract unchanged | Revision-guarded single-row save; transaction rollback | SQLite/PostgreSQL | Existing closed generated surface retained | Integration S/P |
+| Reviewed refund roll-up | Signed gross totals and commitment drawdown count source/refund once, retained basis does not replace legacy amount | Existing cross-currency/tenant commitment denials remain active | Same tenant reviewer | Bound collections and revision-guarded saves | SQLite/PostgreSQL | Existing aggregate semantics preserved | Integration S/P |
+| Additive schema migration | Existing row retains amount and absent financial facts; repeat migration no-op | Live parity and column types asserted | Schema operator, no end-user authorization | Public dbMigrate migration path | SQLite/PostgreSQL | Existing deployed schema upgraded | Migration S/P |
+
+Additional gates: package typecheck, build, browser harness; root combined release
+validation and exact-head review belong to the coordinator. Original additive
+feature rows do not require a bug-fix comparison; the zero-tax correction has
+explicit failing-base evidence below. No network provider is
+introduced: upstream provider failure is N/A. Refund lookup failure is tested.
+
+## Executed release evidence
+
+Executed on Node 26.10.0 / pnpm 11.25.0, with SQLite and PostgreSQL. All
+behavior rows above run in the shared suite; PostgreSQL additionally checks
+native column types and live parity. Both migration fixtures start from the
+previous expense schema, preserve a seeded legacy row, exercise the migrated
+refund FK's RESTRICT behavior, and prove repeat migration is a no-op.
+
+- `test`: 61 backend tests and 15 UI tests passed. The optional PostgreSQL file
+  is deliberately skipped here and executed by its dedicated command.
+- `test:postgres`: 55 passed; no skipped tests.
+- `test:e2e`: 11 passed using the supported system Chromium, including native
+  submissions without JavaScript.
+- Package build, typecheck (including Svelte), and scoped Biome checks passed.
+- SQLite migration requires the generic new nullable FK column fix in #3795;
+  the initial executable failure and passing dependency-head run are retained.
+
+Full output is retained outside the checkout under
+`/home/will/.local/state/happyvertical/tradeschief-277-release1/expenses/`:
+`test-final.log`, `postgres-final-with-core.log`, `e2e.log`,
+`package-build.log`, `typecheck-delivery.log`, `lint-final.log`, and
+`core-build.log`. Initial diagnostic runs remain there for failure provenance.
+The redundant whole-workspace build was stopped to reduce memory contention;
+the coordinator owns the final combined root gates and exact-head review.
+
+
+## Zero-tax refund correction
+
+The added regression fails against feature commit `08a791a93`: a refund with
+subtotal/total -100, tax 0, and recoverable tax -1 was accepted. Comparing exact
+BigInt magnitudes fixes the bound without changing the sign requirements.
+The shared regression also rejects raw-save bypass, verifies stored facts are
+unchanged after failure, and permits retry with zero recovery. Evidence is in
+`zero-tax-base.log` (expected failure), `zero-tax-test.log`,
+`zero-tax-postgres.log`, `zero-tax-typecheck.log`, and `zero-tax-build.log`
+under the evidence directory above.
+Final correction validation: 62 backend + 15 UI tests and 56 PostgreSQL tests
+passed, including both migration lanes. The unchanged browser contract retains
+the 11-pass evidence above.
+
+
+## Inbound refund source invariant — review thread 4243223180
+
+Risk remains high (financial relationship mutation). Baseline is release
+`d372e2df68f1000bbfccb9dbe88afcd7d78ece9b`. Execute before/after evidence for
+the new regressions; the existing per-row revision guard alone cannot protect a
+source/refund pair from concurrent edits.
+
+| Behavior / reachable trigger | Positive | Negative / failure | Actor / context | Executor / transaction | Runtime / dialect | External edge | Level / command |
+| --- | --- | --- | --- | --- | --- | --- | --- |
+| Source save with inbound refunds | Unrelated edits and positive same-currency corrections remain valid; unreferenced sources remain editable | Zero amount, changed currency, or conversion to refund refused; source and reviewed refund unchanged | Same owner, source unreviewed or reopened, refund reviewed | Bound transaction; existing revision CAS retained | SQLite/PostgreSQL | Refund source eligibility preserved in both directions | Shared integration S/P |
+| Inbound lookup ownership | NULL owner and tenant-owned references enforced outside context too | Malformed foreign-owner inbound fixture must not block another tenant; ordinary cross-tenant creation remains refused | Active tenant / no context × own / foreign / global | Public projected list with owner predicate, existing refund FK index | SQLite/PostgreSQL | No cross-tenant lookup bypass or existence disclosure | Shared integration S/P |
+| Caller transaction affinity | Guard sees uncommitted inbound refund; valid retry after rollback | Invalid source edit rolls back sibling refund mutation; original rows remain valid | Same tenant author | Existing public nested transaction and withDatabase APIs | SQLite/PostgreSQL | No independent root transaction or partial commit | Shared integration S/P |
+| Source/refund concurrent save | Winner preserves eligible persisted relationship | Refund-first blocks source edit; source-first makes later refund fail on current source | Same tenant, distinct real connections | Ordered PostgreSQL row locks held from validation through commit; SQLite write transaction serialization | PostgreSQL interleaving plus shared SQLite atomicity | No blanket source freeze or settlement limits | Real-PG integration P |
+| Stale repeatable-read source snapshot | Fresh same-currency positive edit succeeds | Snapshot pinned before independent refund commit; stale currency edit aborts serialization; fresh invalid edit rejects | Same tenant | Public source revision claim in refund transaction | PostgreSQL REPEATABLE READ | No missed committed refund under stale snapshot | Real-PG integration P |
+
+The source revision advances atomically on a new/changed refund link through the
+public revision API, including rollback with a caller transaction. Source
+instances loaded before linking must be reloaded for subsequent valid edits.
+
+Reproduction evidence in the external `inbound-refunds/` directory: baseline
+SQLite fails all four new shared regressions, baseline PostgreSQL fails those
+four plus both writer-order cases. Row locks without a source revision claim
+also fail the repeatable-read regression (`base-rr.log`). The corrected focused
+runs pass four SQLite and seven PostgreSQL cases (`fixed-sqlite.log`,
+`fixed-postgres.log`). Final committed-head package build, full test, PostgreSQL,
+typecheck, and browser commands are recorded with HEAD and exit status in
+`validation-records.json` and their named logs in that same evidence directory.

package/dist/chunks/{Expense-C8HXtsJw.js → Expense-CY5jw_80.js}

@@ -1,5 +1,5 @@
 import { ExpenseError } from "../types.js";
-import { ObjectRegistry, SmrtObject, crossPackageRef, field, foreignKey, isUniqueViolationError, smrt } from "@happyvertical/smrt-core";
+import { ObjectRegistry, SmrtObject, crossPackageRef, field, foreignKey, isPostgresDatabase, isUniqueViolationError, smrt } from "@happyvertical/smrt-core";
 import { ContractCollection, ContractLineItemCollection, VendorCollection } from "@happyvertical/smrt-commerce";
 import { TenantScoped, getTenantId, tenantId } from "@happyvertical/smrt-tenancy";
 import { createHash } from "node:crypto";
@@ -59,6 +59,83 @@ function normalizeTenantId(tenantId) {
 	return tenantId || null;
 }
 //#endregion
+//#region src/financial-facts.ts
+function invalid(message) {
+	throw new ExpenseError("EXPENSE_INVALID", `Expense financial breakdown: ${message}`);
+}
+function record(value, keys) {
+	if (!value || typeof value !== "object" || Array.isArray(value)) return invalid("expected an object.");
+	const object = value;
+	if (Object.keys(object).length !== keys.length || keys.some((key) => !Object.hasOwn(object, key))) return invalid("missing or unknown fields.");
+	return object;
+}
+function minor(value) {
+	if (typeof value !== "number" || !Number.isSafeInteger(value)) return invalid("amounts must be safe integer minor units.");
+	return BigInt(value);
+}
+function safe(value) {
+	const result = Number(value);
+	if (!Number.isSafeInteger(result)) return invalid("unsafe calculated amount.");
+	return result;
+}
+function expenseCostBasis(value, amount, currency) {
+	const facts = record(value, [
+		"currency",
+		"subtotal",
+		"taxes",
+		"total"
+	]);
+	if (typeof facts.currency !== "string" || facts.currency !== currency) return invalid("currency must match the expense.");
+	assertIsoCurrency("Expense", "<financial-breakdown>", facts.currency);
+	const total = minor(facts.total);
+	const subtotal = minor(facts.subtotal);
+	if (total !== minor(amount)) return invalid("total must match the expense amount.");
+	const consistent = (part) => part === 0n || (total > 0n ? part > 0n : total < 0n && part < 0n);
+	if (!consistent(subtotal)) return invalid("subtotal sign must match total.");
+	if (!Array.isArray(facts.taxes)) return invalid("taxes must be an explicit array.");
+	let tax = 0n;
+	let recoverable = 0n;
+	const codes = /* @__PURE__ */ new Set();
+	for (const item of facts.taxes) {
+		const component = record(item, [
+			"code",
+			"amount",
+			"recoverableAmount"
+		]);
+		if (typeof component.code !== "string" || !/^[a-z][a-z0-9]*(?:-[a-z0-9]+)*$/.test(component.code) || component.code.length > 64 || codes.has(component.code)) return invalid("tax codes must be unique lower-case kebab-case identifiers.");
+		codes.add(component.code);
+		const charged = minor(component.amount);
+		const recovered = minor(component.recoverableAmount);
+		const chargedMagnitude = charged < 0n ? -charged : charged;
+		const recoveredMagnitude = recovered < 0n ? -recovered : recovered;
+		if (!consistent(charged) || !consistent(recovered) || recoveredMagnitude > chargedMagnitude) return invalid("tax and recovery must share the total sign, with recovery bounded by tax.");
+		tax += charged;
+		recoverable += recovered;
+	}
+	if (subtotal + tax !== total) return invalid("subtotal plus taxes must equal total.");
+	return {
+		currency,
+		subtotal: safe(subtotal),
+		taxTotal: safe(tax),
+		recoverableTax: safe(recoverable),
+		nonRecoverableTax: safe(tax - recoverable),
+		total: safe(total),
+		costBasis: safe(total - recoverable)
+	};
+}
+function parseExpenseFinancialBreakdown(stored, amount, currency) {
+	if (stored === "" || stored === null || stored === void 0) return null;
+	if (typeof stored !== "string") return invalid("storage must be JSON text.");
+	let parsed;
+	try {
+		parsed = JSON.parse(stored);
+	} catch {
+		return invalid("invalid JSON.");
+	}
+	expenseCostBasis(parsed, amount, currency);
+	return parsed;
+}
+//#endregion
 //#region src/models/Expense.ts
 var __defProp = Object.defineProperty;
 var __getOwnPropDesc = Object.getOwnPropertyDescriptor;
@@ -96,6 +173,9 @@ var REVIEW_TRANSITIONS = {
 };
 var LOCKED_WHEN_REVIEWED = [
 	["amount", "amount"],
+	["financialBreakdown", "financial_breakdown"],
+	["paidByName", "paid_by_name"],
+	["refundOfId", "refund_of_id"],
 	["currency", "currency"],
 	["incurredOn", "incurred_on"],
 	["recordedAt", "recorded_at"],
@@ -123,6 +203,9 @@ var Expense = class extends SmrtObject {
 	description = "";
 	amount = 0;
 	currency = "";
+	financialBreakdown = null;
+	paidByName = null;
+	refundOfId = null;
 	incurredOn = "";
 	/** When the expense was recorded; set on first save when empty. */
 	recordedAt = null;
@@ -150,6 +233,9 @@ var Expense = class extends SmrtObject {
 		if (options.description !== void 0) this.description = options.description;
 		if (options.amount !== void 0) this.amount = options.amount;
 		if (options.currency !== void 0) this.currency = options.currency;
+		if (options.financialBreakdown !== void 0) this.financialBreakdown = options.financialBreakdown;
+		if (options.paidByName !== void 0) this.paidByName = options.paidByName;
+		if (options.refundOfId !== void 0) this.refundOfId = options.refundOfId;
 		if (options.incurredOn !== void 0) this.incurredOn = options.incurredOn;
 		if (options.recordedAt !== void 0) this.recordedAt = options.recordedAt;
 		if (options.recordedByProfileId !== void 0) this.recordedByProfileId = options.recordedByProfileId;
@@ -162,6 +248,24 @@ var Expense = class extends SmrtObject {
 		if (options.reimbursedAt !== void 0) this.reimbursedAt = options.reimbursedAt;
 		if (options.reimbursementReference !== void 0) this.reimbursementReference = options.reimbursementReference;
 	}
+	/** Read validated supplier facts, or null when none were recorded. */
+	getFinancialBreakdown() {
+		return parseExpenseFinancialBreakdown(this.financialBreakdown, this.amount, this.currency);
+	}
+	/** Set complete supplier facts; null explicitly clears facts on an unreviewed row. */
+	setFinancialBreakdown(value) {
+		if (value === null) {
+			this.financialBreakdown = null;
+			return;
+		}
+		expenseCostBasis(value, this.amount, this.currency);
+		this.financialBreakdown = JSON.stringify(value);
+	}
+	/** Return exact retained purchase cost; legacy unknown tax facts return null. */
+	getCostBasis() {
+		const facts = this.getFinancialBreakdown();
+		return facts === null ? null : expenseCostBasis(facts, this.amount, this.currency);
+	}
 	/** True when the person who paid has been paid back. */
 	isReimbursed() {
 		return this.reimbursedAt !== null && this.reimbursedAt !== void 0;
@@ -288,6 +392,11 @@ var Expense = class extends SmrtObject {
 	async save() {
 		this.normalize();
 		this.validateShape();
+		return this.withTransaction(() => this.saveValidated());
+	}
+	/** Keep both directions of refund validation and the write on one executor. */
+	async saveValidated() {
+		await this.lockRefundRows();
 		const persisted = await this.readPersisted();
 		const inserting = await pinNaturalKey("Expense", this, persisted);
 		if (persisted && String(persisted.tenant_id ?? "") !== String(effectiveTenant(this.tenantId) ?? "")) throw new ExpenseError("EXPENSE_INVALID", `Expense ${this.id}: its tenant cannot change after it is recorded.`);
@@ -295,6 +404,8 @@ var Expense = class extends SmrtObject {
 		this.assertReviewedLock(persisted);
 		await this.assertCommitment(persisted);
 		await this.assertVendor(persisted);
+		await this.assertInboundRefunds(persisted);
+		await this.assertRefund(persisted);
 		if (!this.recordedAt) this.recordedAt = /* @__PURE__ */ new Date();
 		try {
 			return await super.save();
@@ -318,15 +429,18 @@ var Expense = class extends SmrtObject {
 	}
 	validateShape() {
 		const label = this.id || "<new>";
-		assertMinorUnits("Expense", label, "amount", this.amount);
+		assertMinorUnits("Expense", label, "amount", this.refundOfId && typeof this.amount === "number" ? Math.abs(this.amount) : this.amount);
 		assertIsoCurrency("Expense", label, this.currency);
 		assertIsoDate("Expense", label, "incurredOn", this.incurredOn);
 		if (!CATEGORY_PATTERN.test(this.category) || this.category.length > 64) throw new ExpenseError("EXPENSE_INVALID", `Expense ${label}: category must be lowercase kebab-case (for example 'outside-service'), got '${this.category}'.`);
 		if (Boolean(this.costObjectType) !== Boolean(this.costObjectId)) throw new ExpenseError("EXPENSE_INVALID", `Expense ${label}: costObjectType and costObjectId are set together or not at all.`);
 		if (this.costObjectType) assertQualifiedClassName("Expense", label, this.costObjectType);
-		if (this.paidBy !== "company" && this.paidBy !== "person") throw new ExpenseError("EXPENSE_INVALID", `Expense ${label}: paidBy must be 'company' or 'person'.`);
+		this.getFinancialBreakdown();
+		if (this.paidBy === "third-party" ? typeof this.paidByName !== "string" || !this.paidByName.trim() : this.paidByName !== null && this.paidByName !== "") throw new ExpenseError("EXPENSE_INVALID", "Only a third-party payer requires paidByName.");
+		if (this.refundOfId !== null && (typeof this.refundOfId !== "string" || !this.refundOfId.trim())) throw new ExpenseError("EXPENSE_INVALID", "refundOfId must name a source expense or be null.");
+		if (this.paidBy !== "company" && this.paidBy !== "person" && this.paidBy !== "third-party") throw new ExpenseError("EXPENSE_INVALID", `Expense ${label}: paidBy must be 'company', 'person' or 'third-party'.`);
 		if (this.paidBy === "person" && !this.paidByProfileId) throw new ExpenseError("EXPENSE_INVALID", `Expense ${label}: an expense paid by a person names that person (paidByProfileId).`);
-		if (this.paidBy === "company" && this.paidByProfileId) throw new ExpenseError("EXPENSE_INVALID", `Expense ${label}: paidByProfileId is only set when paidBy is 'person'.`);
+		if (this.paidBy !== "person" && this.paidByProfileId) throw new ExpenseError("EXPENSE_INVALID", `Expense ${label}: paidByProfileId is only set when paidBy is 'person'.`);
 		if (this.reimbursable && this.paidBy !== "person") throw new ExpenseError("EXPENSE_INVALID", `Expense ${label}: only an expense a person paid can be owed back.`);
 		if (this.reimbursedAt && !this.reimbursable) throw new ExpenseError("EXPENSE_INVALID", `Expense ${label}: reimbursedAt needs reimbursable.`);
 		if (this.reviewStatus === "reviewed" && this.duplicateOfId) throw new ExpenseError("EXPENSE_INVALID", `Expense ${label}: a reviewed expense cannot be marked a duplicate.`);
@@ -411,6 +525,44 @@ var Expense = class extends SmrtObject {
 		const owner = effectiveTenant(this.tenantId);
 		if (!vendor || !sameTenant(vendor.tenantId, owner)) throw new ExpenseError("EXPENSE_VENDOR_MISMATCH", `Expense ${this.id || "<new>"}: vendor ${this.vendorId} was not found in this expense's tenant.`);
 	}
+	/**
+	* Source edits and refund writes contend on the same source row. Acquire
+	* rows in deterministic order before either relationship check, and hold
+	* them through commit. SQLite's write transaction supplies serialization.
+	*/
+	async lockRefundRows() {
+		if (!isPostgresDatabase(this.db)) return;
+		const ids = [...new Set([this.id, this.refundOfId].filter((id) => Boolean(id)))].sort();
+		if (ids.length === 0) return;
+		const table = `"${this.tableName.replace(/"/g, "\"\"")}"`;
+		await this.db.query(`SELECT id FROM ${table} WHERE id IN (${ids.map(() => "?").join(", ")}) AND tenant_id IS NOT DISTINCT FROM ? ORDER BY id FOR UPDATE`, ...ids, effectiveTenant(this.tenantId));
+	}
+	/** Refuse source corrections that invalidate any same-owner refund. */
+	async assertInboundRefunds(persisted) {
+		if (!persisted || Number(persisted.amount) === this.amount && String(persisted.currency ?? "") === this.currency && asNullableString(persisted.refund_of_id) === this.refundOfId) return;
+		const { ExpenseCollection } = await import("../index.js").then((n) => n.t);
+		if ((await (await ExpenseCollection.create({ db: this.db })).list({
+			where: {
+				refundOfId: this.id,
+				tenantId: effectiveTenant(this.tenantId),
+				...this.amount > 0 && !this.refundOfId ? { "currency !=": this.currency } : {}
+			},
+			select: ["id"],
+			limit: 1,
+			cache: false
+		})).length > 0) throw new ExpenseError("EXPENSE_INVALID", "A referenced refund source must remain positive, non-refund, and in the currency of its refunds.");
+	}
+	async assertRefund(persisted) {
+		if (!this.refundOfId) return;
+		if (this.refundOfId === this.id || this.amount >= 0) throw new ExpenseError("EXPENSE_INVALID", "A refund must be negative and name a different positive source expense.");
+		const { ExpenseCollection } = await import("../index.js").then((n) => n.t);
+		const source = await (await ExpenseCollection.create({ db: this.db })).get({ id: this.refundOfId }, { cache: false });
+		if (!source || !sameTenant(source.tenantId, effectiveTenant(this.tenantId)) || source.currency !== this.currency || source.amount <= 0 || source.refundOfId) throw new ExpenseError("EXPENSE_INVALID", "Refund source must be a positive non-refund expense in the same tenant and currency.");
+		if (!persisted || persisted.refund_of_id !== this.refundOfId) {
+			if (!source.updated_at) throw new ExpenseError("EXPENSE_INVALID", "Refund source has no revision.");
+			await source.claimRevision(source.updated_at);
+		}
+	}
 	async transition(action, apply) {
 		const rule = REVIEW_TRANSITIONS[action];
 		const persisted = await this.readPersisted();
@@ -448,6 +600,9 @@ __decorateClass([field({ type: "text" })], Expense.prototype, "category", 2);
 __decorateClass([field({ type: "text" })], Expense.prototype, "description", 2);
 __decorateClass([field({ type: "integer" })], Expense.prototype, "amount", 2);
 __decorateClass([field({ type: "text" })], Expense.prototype, "currency", 2);
+__decorateClass([field({ type: "text" })], Expense.prototype, "financialBreakdown", 2);
+__decorateClass([field({ type: "text" })], Expense.prototype, "paidByName", 2);
+__decorateClass([foreignKey("Expense", { onDelete: "RESTRICT" })], Expense.prototype, "refundOfId", 2);
 __decorateClass([field({ type: "text" })], Expense.prototype, "incurredOn", 2);
 __decorateClass([crossPackageRef(PROFILE)], Expense.prototype, "recordedByProfileId", 2);
 __decorateClass([field({ type: "text" })], Expense.prototype, "paidBy", 2);
@@ -518,4 +673,4 @@ function sameTenant(a, b) {
 //#endregion
 export { identityConflict as a, pinNaturalKey as c, effectiveTenant as i, assertMinorUnits as n, normalizeSha256 as o, computeContentSha256 as r, normalizeTenantId as s, Expense as t };
 
-//# sourceMappingURL=Expense-C8HXtsJw.js.map
+//# sourceMappingURL=Expense-CY5jw_80.js.map

package/dist/chunks/Expense-CY5jw_80.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"Expense-CY5jw_80.js","names":[],"sources":["../../src/validation.ts","../../src/financial-facts.ts","../../src/models/Expense.ts"],"sourcesContent":["/**\n * Small, pure validators shared by the expense models.\n *\n * @packageDocumentation\n */\n\nimport { createHash } from 'node:crypto';\nimport { getTenantId } from '@happyvertical/smrt-tenancy';\nimport { ExpenseError, type ExpenseErrorCode } from './types.js';\n\n/** Lowercase kebab-case: `material`, `outside-service`. */\nexport const CATEGORY_PATTERN = /^[a-z0-9]+(?:-[a-z0-9]+)*$/;\n\nconst ISO_CURRENCY = /^[A-Z]{3}$/;\nconst ISO_DATE = /^(\\d{4})-(\\d{2})-(\\d{2})$/;\nconst QUALIFIED_CLASS = /^[^\\s:]+:[A-Za-z_$][\\w$]*$/;\nconst SHA256_HEX = /^[0-9a-f]{64}$/;\n\n/**\n * Throw unless `value` is a non-negative, JavaScript-safe integer number of\n * minor units. Money is exact: `$19.99` is `1999`, never `19.99`.\n */\nexport function assertMinorUnits(\n  model: string,\n  label: string,\n  fieldName: string,\n  value: number,\n  code: ExpenseErrorCode = 'EXPENSE_INVALID',\n): void {\n  if (!Number.isSafeInteger(value) || value < 0) {\n    throw new ExpenseError(\n      code,\n      `${model} ${label}: ${fieldName} must be a non-negative integer ` +\n        `number of minor units (cents) — got ${value}. $19.99 is 1999.`,\n    );\n  }\n}\n\n/** Throw unless `value` is an upper-case ISO 4217 code such as `USD`. */\nexport function assertIsoCurrency(\n  model: string,\n  label: string,\n  value: string,\n): void {\n  if (!ISO_CURRENCY.test(value)) {\n    throw new ExpenseError(\n      'EXPENSE_INVALID',\n      `${model} ${label}: currency must be a three-letter ISO 4217 code ` +\n        `(for example 'USD'), got '${value}'.`,\n    );\n  }\n}\n\n/** Throw unless `value` is a real calendar date written `YYYY-MM-DD`. */\nexport function assertIsoDate(\n  model: string,\n  label: string,\n  fieldName: string,\n  value: string,\n): void {\n  const match = ISO_DATE.exec(value);\n  const valid =\n    match !== null &&\n    (() => {\n      const [year, month, day] = match.slice(1).map(Number);\n      const date = new Date(Date.UTC(year, month - 1, day));\n      return (\n        date.getUTCFullYear() === year &&\n        date.getUTCMonth() === month - 1 &&\n        date.getUTCDate() === day\n      );\n    })();\n  if (!valid) {\n    throw new ExpenseError(\n      'EXPENSE_INVALID',\n      `${model} ${label}: ${fieldName} must be a calendar date written ` +\n        `YYYY-MM-DD, got '${value}'.`,\n    );\n  }\n}\n\n/**\n * Throw unless `value` is a package-qualified class name such as\n * `@happyvertical/smrt-projects:Project`. A bare class name is ambiguous\n * (packages can share names) and is refused.\n */\nexport function assertQualifiedClassName(\n  model: string,\n  label: string,\n  value: string,\n): void {\n  if (!QUALIFIED_CLASS.test(value)) {\n    throw new ExpenseError(\n      'EXPENSE_INVALID',\n      `${model} ${label}: costObjectType must be a qualified class name ` +\n        `such as '@happyvertical/smrt-projects:Project', got '${value}'.`,\n    );\n  }\n}\n\n/** Normalize and check a SHA-256 hex digest; returns it in lower case. */\nexport function normalizeSha256(model: string, label: string, value: string) {\n  const digest = String(value ?? '')\n    .trim()\n    .toLowerCase();\n  if (!SHA256_HEX.test(digest)) {\n    throw new ExpenseError(\n      'EXPENSE_RECEIPT_INVALID',\n      `${model} ${label}: contentSha256 must be a 64-character hex SHA-256 ` +\n        'digest of the file bytes.',\n    );\n  }\n  return digest;\n}\n\n/**\n * Lowercase hex SHA-256 of a file's bytes — the value\n * `ExpenseReceipt.contentSha256` expects.\n *\n * @example\n * ```typescript\n * const digest = computeContentSha256(await readFile('receipt.pdf'));\n * ```\n */\nexport function computeContentSha256(data: Uint8Array | string): string {\n  return createHash('sha256').update(data).digest('hex');\n}\n\n/** Milliseconds since the epoch of a date-ish value; `null` when empty. */\nexport function instantMs(value: unknown): number | null {\n  if (value === null || value === undefined || value === '') return null;\n  const ms =\n    value instanceof Date ? value.getTime() : new Date(String(value)).getTime();\n  return Number.isNaN(ms) ? null : ms;\n}\n\n/** The slice of `SmrtObject` the natural-key identity guard needs. */\ninterface NaturalKeyed {\n  id?: string | null;\n  slug?: string | null;\n  context?: string | null;\n  readonly isPersisted: boolean;\n  getSlug(): Promise<unknown>;\n  requireInsertOnSave(): void;\n}\n\n/**\n * Make a save write only the row its guards checked.\n *\n * Core's natural-key save adopts any same-owner row on\n * `(tenant_id, slug, context)` and upserts it without a revision predicate,\n * and these models have no human slug. So:\n *\n * - a fresh (never loaded, never saved) instance may only INSERT\n *   (`requireInsertOnSave`): naming an existing row's id is refused here, and\n *   a row that appears between this check and the write makes the INSERT\n *   fail rather than be adopted;\n * - an existing row is changed only through a loaded instance, whose save\n *   carries core's revision compare-and-swap, and it must keep the slug and\n *   context it is stored under, so the write targets that row and no other.\n *\n * @returns `true` when this save is an INSERT.\n * @throws {ExpenseError} `EXPENSE_IDENTITY_CONFLICT` when a fresh instance\n *   names an existing row, or a loaded one changes its natural key.\n */\nexport async function pinNaturalKey(\n  model: string,\n  object: NaturalKeyed,\n  persisted: Record<string, unknown> | null,\n): Promise<boolean> {\n  await object.getSlug();\n  if (!object.isPersisted) {\n    if (persisted) {\n      throw new ExpenseError(\n        'EXPENSE_IDENTITY_CONFLICT',\n        `${model} ${object.id} already exists; load it and save the loaded ` +\n          'instance instead of creating one with its id.',\n      );\n    }\n    object.requireInsertOnSave();\n    return true;\n  }\n  if (\n    persisted &&\n    (String(persisted.slug ?? '') !== String(object.slug ?? '') ||\n      String(persisted.context ?? '') !== String(object.context ?? ''))\n  ) {\n    throw new ExpenseError(\n      'EXPENSE_IDENTITY_CONFLICT',\n      `${model} ${object.id}: slug and context cannot change; they would ` +\n        'point the save at a different row.',\n    );\n  }\n  return false;\n}\n\n/** The error a refused natural-key INSERT is reported as. */\nexport function identityConflict(\n  model: string,\n  object: { id?: string | null; slug?: string | null },\n  cause: unknown,\n): ExpenseError {\n  return new ExpenseError(\n    'EXPENSE_IDENTITY_CONFLICT',\n    `${model} ${object.id}: another row already uses slug ` +\n      `'${object.slug}' in this tenant; a new ${model} cannot take it over.`,\n    { cause },\n  );\n}\n\n/**\n * The tenant a save will actually write: tenancy's `beforeSave` interceptor\n * fills an unset `tenantId` from the active tenant context, after the\n * model's own checks have run, and \"unset\" is falsy there — `''` included.\n * Compare against this, not the raw field.\n */\nexport function effectiveTenant(\n  tenantId: string | null | undefined,\n): string | null {\n  return tenantId || getTenantId() || null;\n}\n\n/**\n * An empty tenant id is unset, never a tenant of its own: core and tenancy\n * treat it as falsy (and real tenant ids are UUIDs), so it is stored as\n * NULL — a global row — rather than as a `''` pseudo-tenant.\n */\nexport function normalizeTenantId(\n  tenantId: string | null | undefined,\n): string | null {\n  return tenantId || null;\n}\n","/** Exact validation of optional supplier facts. No tax policy is inferred. */\nimport {\n  type ExpenseCostBasis,\n  ExpenseError,\n  type ExpenseFinancialBreakdown,\n} from './types.js';\nimport { assertIsoCurrency } from './validation.js';\n\nfunction invalid(message: string): never {\n  throw new ExpenseError(\n    'EXPENSE_INVALID',\n    `Expense financial breakdown: ${message}`,\n  );\n}\n\nfunction record(value: unknown, keys: string[]): Record<string, unknown> {\n  if (!value || typeof value !== 'object' || Array.isArray(value)) {\n    return invalid('expected an object.');\n  }\n  const object = value as Record<string, unknown>;\n  if (\n    Object.keys(object).length !== keys.length ||\n    keys.some((key) => !Object.hasOwn(object, key))\n  ) {\n    return invalid('missing or unknown fields.');\n  }\n  return object;\n}\n\nfunction minor(value: unknown): bigint {\n  if (typeof value !== 'number' || !Number.isSafeInteger(value)) {\n    return invalid('amounts must be safe integer minor units.');\n  }\n  return BigInt(value);\n}\n\nfunction safe(value: bigint): number {\n  const result = Number(value);\n  if (!Number.isSafeInteger(result))\n    return invalid('unsafe calculated amount.');\n  return result;\n}\n\n/** Validate facts and derive an exact signed basis, without rounding or defaults. */\nexport function expenseCostBasis(\n  value: unknown,\n  amount: number,\n  currency: string,\n): ExpenseCostBasis {\n  const facts = record(value, ['currency', 'subtotal', 'taxes', 'total']);\n  if (typeof facts.currency !== 'string' || facts.currency !== currency) {\n    return invalid('currency must match the expense.');\n  }\n  assertIsoCurrency('Expense', '<financial-breakdown>', facts.currency);\n  const total = minor(facts.total);\n  const subtotal = minor(facts.subtotal);\n  if (total !== minor(amount))\n    return invalid('total must match the expense amount.');\n  const consistent = (part: bigint) =>\n    part === 0n || (total > 0n ? part > 0n : total < 0n && part < 0n);\n  if (!consistent(subtotal)) return invalid('subtotal sign must match total.');\n  if (!Array.isArray(facts.taxes))\n    return invalid('taxes must be an explicit array.');\n  let tax = 0n;\n  let recoverable = 0n;\n  const codes = new Set<string>();\n  for (const item of facts.taxes) {\n    const component = record(item, ['code', 'amount', 'recoverableAmount']);\n    if (\n      typeof component.code !== 'string' ||\n      !/^[a-z][a-z0-9]*(?:-[a-z0-9]+)*$/.test(component.code) ||\n      component.code.length > 64 ||\n      codes.has(component.code)\n    ) {\n      return invalid(\n        'tax codes must be unique lower-case kebab-case identifiers.',\n      );\n    }\n    codes.add(component.code);\n    const charged = minor(component.amount);\n    const recovered = minor(component.recoverableAmount);\n    const chargedMagnitude = charged < 0n ? -charged : charged;\n    const recoveredMagnitude = recovered < 0n ? -recovered : recovered;\n    if (\n      !consistent(charged) ||\n      !consistent(recovered) ||\n      recoveredMagnitude > chargedMagnitude\n    ) {\n      return invalid(\n        'tax and recovery must share the total sign, with recovery bounded by tax.',\n      );\n    }\n    tax += charged;\n    recoverable += recovered;\n  }\n  if (subtotal + tax !== total)\n    return invalid('subtotal plus taxes must equal total.');\n  return {\n    currency,\n    subtotal: safe(subtotal),\n    taxTotal: safe(tax),\n    recoverableTax: safe(recoverable),\n    nonRecoverableTax: safe(tax - recoverable),\n    total: safe(total),\n    costBasis: safe(total - recoverable),\n  };\n}\n\n/** Decode stored facts, failing closed for corrupt or unknown persisted values. */\nexport function parseExpenseFinancialBreakdown(\n  stored: string | null,\n  amount: number,\n  currency: string,\n): ExpenseFinancialBreakdown | null {\n  if (stored === '' || stored === null || stored === undefined) return null;\n  if (typeof stored !== 'string') return invalid('storage must be JSON text.');\n  let parsed: unknown;\n  try {\n    parsed = JSON.parse(stored);\n  } catch {\n    return invalid('invalid JSON.');\n  }\n  expenseCostBasis(parsed, amount, currency);\n  return parsed as ExpenseFinancialBreakdown;\n}\n","/**\n * Expense — a cost someone incurred, against a cost object, with a review\n * state and optional reimbursement and commitment links.\n *\n * @packageDocumentation\n */\n\nimport {\n  ContractCollection,\n  ContractLineItemCollection,\n  VendorCollection,\n} from '@happyvertical/smrt-commerce';\nimport {\n  crossPackageRef,\n  field,\n  foreignKey,\n  isPostgresDatabase,\n  isUniqueViolationError,\n  ObjectRegistry,\n  SmrtObject,\n  smrt,\n} from '@happyvertical/smrt-core';\nimport { TenantScoped, tenantId } from '@happyvertical/smrt-tenancy';\nimport {\n  expenseCostBasis,\n  parseExpenseFinancialBreakdown,\n} from '../financial-facts.js';\nimport {\n  type ExpenseCostBasis,\n  ExpenseError,\n  type ExpenseFinancialBreakdown,\n  type ExpenseOptions,\n  type ExpensePayer,\n  type ExpenseReviewStatus,\n  type MarkDuplicateExpenseInput,\n  type MarkReimbursedInput,\n  type RejectExpenseInput,\n  type ReopenExpenseInput,\n  type ReviewExpenseInput,\n} from '../types.js';\nimport {\n  assertIsoCurrency,\n  assertIsoDate,\n  assertMinorUnits,\n  assertQualifiedClassName,\n  CATEGORY_PATTERN,\n  effectiveTenant,\n  identityConflict,\n  instantMs,\n  normalizeTenantId,\n  pinNaturalKey,\n} from '../validation.js';\n\nconst PROFILE = '@happyvertical/smrt-profiles:Profile';\n\n/**\n * Legal review moves, keyed by the persisted status. Only the dedicated\n * methods perform them; `save()` refuses a review-field change they did not\n * authorize.\n */\nconst REVIEW_TRANSITIONS: Record<\n  'review' | 'reject' | 'markDuplicate' | 'reopen',\n  { from: readonly ExpenseReviewStatus[]; to: ExpenseReviewStatus }\n> = {\n  review: { from: ['unreviewed'], to: 'reviewed' },\n  reject: { from: ['unreviewed', 'reviewed'], to: 'rejected' },\n  markDuplicate: { from: ['unreviewed', 'reviewed'], to: 'rejected' },\n  reopen: { from: ['reviewed', 'rejected'], to: 'unreviewed' },\n};\n\n/**\n * Fields a reviewed expense freezes. Changing one needs `reopen()` first, so\n * a reviewed amount can never move without a fresh review.\n */\nconst LOCKED_WHEN_REVIEWED = [\n  ['amount', 'amount'],\n  ['financialBreakdown', 'financial_breakdown'],\n  ['paidByName', 'paid_by_name'],\n  ['refundOfId', 'refund_of_id'],\n  ['currency', 'currency'],\n  ['incurredOn', 'incurred_on'],\n  ['recordedAt', 'recorded_at'],\n  ['category', 'category'],\n  ['costObjectType', 'cost_object_type'],\n  ['costObjectId', 'cost_object_id'],\n  ['vendorId', 'vendor_id'],\n  ['commitmentId', 'commitment_id'],\n  ['commitmentLineId', 'commitment_line_id'],\n  ['paidBy', 'paid_by'],\n  ['paidByProfileId', 'paid_by_profile_id'],\n] as const;\n\n/** The review transition a dedicated method has authorized for one save. */\nconst authorizedTransition = new WeakMap<\n  Expense,\n  { from: ExpenseReviewStatus; expected: ReviewFieldState }\n>();\n\n/** Every review field, normalized for comparison. */\ninterface ReviewFieldState {\n  status: ExpenseReviewStatus;\n  reviewer: string | null;\n  reviewedAtMs: number | null;\n  note: string;\n  duplicateOf: string | null;\n}\n\nfunction sameReviewState(a: ReviewFieldState, b: ReviewFieldState): boolean {\n  return (\n    a.status === b.status &&\n    a.reviewer === b.reviewer &&\n    a.reviewedAtMs === b.reviewedAtMs &&\n    a.note === b.note &&\n    a.duplicateOf === b.duplicateOf\n  );\n}\n\ntype PersistedRow = Record<string, unknown>;\n\nfunction asNullableString(value: unknown): string | null {\n  return value === null || value === undefined || value === ''\n    ? null\n    : String(value);\n}\n\n/**\n * A cost someone incurred.\n *\n * - **Cost object** — polymorphic `(costObjectType, costObjectId)`: a job, a\n *   work package, a project, any registered SMRT object. Exactly one per\n *   expense, so a cost is never rolled up into two jobs.\n * - **Money** — `amount` in integer minor units with an ISO 4217 `currency`.\n * - **Dates** — `incurredOn` (calendar date, `YYYY-MM-DD`) is when the cost\n *   happened; `recordedAt` is when it was entered.\n * - **Review** — `unreviewed → reviewed | rejected`, only through\n *   {@link Expense.review}, {@link Expense.reject},\n *   {@link Expense.markDuplicate} and {@link Expense.reopen}. A plain field\n *   write to the review state is refused on save.\n * - **Reimbursement** — recording only: whether a person who paid is owed\n *   back and when they were paid. Never changes review state.\n * - **Commitment** — optional commerce `Contract` (usually a `PurchaseOrder`)\n *   or one of its lines that this actual draws down.\n *\n * The generated REST/MCP/CLI surface is closed (`api: { include: [] }`):\n * cost visibility is permission-gated by every consumer, so they expose\n * expenses through their own routes and call the domain methods here.\n */\n@TenantScoped({ mode: 'optional' })\n@smrt({\n  tableName: 'expenses',\n  api: { include: [] },\n  mcp: { include: [] },\n  cli: false,\n  indexes: [\n    {\n      name: 'expenses_cost_object_idx',\n      columns: ['tenantId', 'costObjectType', 'costObjectId', 'incurredOn'],\n    },\n    {\n      name: 'expenses_commitment_review_idx',\n      columns: ['tenantId', 'commitmentId', 'reviewStatus'],\n    },\n    {\n      name: 'expenses_review_status_idx',\n      columns: ['tenantId', 'reviewStatus', 'incurredOn'],\n    },\n  ],\n})\nexport class Expense extends SmrtObject { static __smrtPackage__ = \"@happyvertical/smrt-expenses\";\n  /** Owning tenant. Nullable: optional tenancy, like every commerce model. */\n  @tenantId({ nullable: true })\n  tenantId: string | null = null;\n\n  /**\n   * Qualified class of the cost object, e.g.\n   * `@happyvertical/smrt-projects:Project`. Empty only for an unallocated\n   * expense (then `costObjectId` is empty too).\n   */\n  @field({ type: 'text' })\n  costObjectType: string = '';\n\n  /** Id of the cost object. Bare string: the target table is polymorphic. */\n  @field({ type: 'text' })\n  costObjectId: string = '';\n\n  /**\n   * Lowercase kebab-case category. See `SUGGESTED_EXPENSE_CATEGORIES`;\n   * any value matching the pattern is accepted.\n   */\n  @field({ type: 'text' })\n  category: string = 'other';\n\n  /** What was bought or paid for. */\n  @field({ type: 'text' })\n  description: string = '';\n\n  /** Integer minor units; negative only for a refund linked by refundOfId. */\n  @field({ type: 'integer' })\n  amount: number = 0;\n\n  /** ISO 4217 currency code, upper case. Required. */\n  @field({ type: 'text' })\n  currency: string = '';\n\n  /** Optional supplier facts as guarded JSON text; null or empty means unknown. */\n  @field({ type: 'text' })\n  financialBreakdown: string | null = null;\n\n  /** Name of the third party who paid; no employee reimbursement is implied. */\n  @field({ type: 'text' })\n  paidByName: string | null = null;\n\n  /** Positive source expense reversed by this negative refund; no settlement. */\n  @foreignKey('Expense', { onDelete: 'RESTRICT' })\n  refundOfId: string | null = null;\n\n  /** Calendar date the cost was incurred, `YYYY-MM-DD`. Required. */\n  @field({ type: 'text' })\n  incurredOn: string = '';\n\n  /** When the expense was recorded; set on first save when empty. */\n  recordedAt: Date | null = null;\n\n  /** Profile that recorded the expense. */\n  @crossPackageRef(PROFILE)\n  recordedByProfileId: string | null = null;\n\n  /** Company, named person (profile), or named third party (paidByName). */\n  @field({ type: 'text' })\n  paidBy: ExpensePayer = 'company';\n\n  /** Profile that paid out of pocket; required when `paidBy` is `person`. */\n  @crossPackageRef(PROFILE)\n  paidByProfileId: string | null = null;\n\n  /** Optional commerce vendor the cost was paid to. */\n  @crossPackageRef('@happyvertical/smrt-commerce:Vendor')\n  vendorId: string | null = null;\n\n  /**\n   * Optional commitment this actual draws down: a commerce `Contract`\n   * (normally a `PurchaseOrder`). Must be in the same currency and tenant.\n   */\n  @crossPackageRef('@happyvertical/smrt-commerce:Contract')\n  commitmentId: string | null = null;\n\n  /** Optional line of {@link Expense.commitmentId} this actual draws down. */\n  @crossPackageRef('@happyvertical/smrt-commerce:ContractLineItem')\n  commitmentLineId: string | null = null;\n\n  /** Review state. Changed only by the review methods. */\n  @field({ type: 'text', readonly: true })\n  reviewStatus: ExpenseReviewStatus = 'unreviewed';\n\n  /** Profile that made the current review decision. */\n  @crossPackageRef(PROFILE, { readonly: true })\n  reviewedByProfileId: string | null = null;\n\n  /** When the current review decision was made. */\n  @field({ type: 'datetime', readonly: true })\n  reviewedAt: Date | null = null;\n\n  /** Review note or rejection reason. */\n  @field({ type: 'text', readonly: true })\n  reviewNote: string = '';\n\n  /**\n   * Set when a reviewer marked this expense a duplicate of another one. A\n   * duplicate is `rejected` and never counts toward any total.\n   */\n  @foreignKey('Expense', { readonly: true, onDelete: 'SET NULL' })\n  duplicateOfId: string | null = null;\n\n  /** Whether the person who paid is owed the amount back. */\n  @field({ type: 'boolean' })\n  reimbursable: boolean = false;\n\n  /** When the person was paid back; set by {@link Expense.markReimbursed}. */\n  reimbursedAt: Date | null = null;\n\n  /** Payroll line, payables reference, or transfer id of the payback. */\n  @field({ type: 'text' })\n  reimbursementReference: string = '';\n\n  constructor(options: ExpenseOptions = {}) {\n    super(options);\n    if (options.tenantId !== undefined) this.tenantId = options.tenantId;\n    if (options.costObjectType !== undefined)\n      this.costObjectType = options.costObjectType;\n    if (options.costObjectId !== undefined)\n      this.costObjectId = options.costObjectId;\n    if (options.category !== undefined) this.category = options.category;\n    if (options.description !== undefined)\n      this.description = options.description;\n    if (options.amount !== undefined) this.amount = options.amount;\n    if (options.currency !== undefined) this.currency = options.currency;\n    if (options.financialBreakdown !== undefined)\n      this.financialBreakdown = options.financialBreakdown;\n    if (options.paidByName !== undefined) this.paidByName = options.paidByName;\n    if (options.refundOfId !== undefined) this.refundOfId = options.refundOfId;\n    if (options.incurredOn !== undefined) this.incurredOn = options.incurredOn;\n    if (options.recordedAt !== undefined) this.recordedAt = options.recordedAt;\n    if (options.recordedByProfileId !== undefined)\n      this.recordedByProfileId = options.recordedByProfileId;\n    if (options.paidBy !== undefined) this.paidBy = options.paidBy;\n    if (options.paidByProfileId !== undefined)\n      this.paidByProfileId = options.paidByProfileId;\n    if (options.vendorId !== undefined) this.vendorId = options.vendorId;\n    if (options.commitmentId !== undefined)\n      this.commitmentId = options.commitmentId;\n    if (options.commitmentLineId !== undefined)\n      this.commitmentLineId = options.commitmentLineId;\n    if (options.reimbursable !== undefined)\n      this.reimbursable = options.reimbursable;\n    if (options.reimbursedAt !== undefined)\n      this.reimbursedAt = options.reimbursedAt;\n    if (options.reimbursementReference !== undefined)\n      this.reimbursementReference = options.reimbursementReference;\n  }\n\n  /** Read validated supplier facts, or null when none were recorded. */\n  getFinancialBreakdown(): ExpenseFinancialBreakdown | null {\n    return parseExpenseFinancialBreakdown(\n      this.financialBreakdown,\n      this.amount,\n      this.currency,\n    );\n  }\n\n  /** Set complete supplier facts; null explicitly clears facts on an unreviewed row. */\n  setFinancialBreakdown(value: ExpenseFinancialBreakdown | null): void {\n    if (value === null) {\n      this.financialBreakdown = null;\n      return;\n    }\n    expenseCostBasis(value, this.amount, this.currency);\n    this.financialBreakdown = JSON.stringify(value);\n  }\n\n  /** Return exact retained purchase cost; legacy unknown tax facts return null. */\n  getCostBasis(): ExpenseCostBasis | null {\n    const facts = this.getFinancialBreakdown();\n    return facts === null\n      ? null\n      : expenseCostBasis(facts, this.amount, this.currency);\n  }\n\n  /** True when the person who paid has been paid back. */\n  isReimbursed(): boolean {\n    return this.reimbursedAt !== null && this.reimbursedAt !== undefined;\n  }\n\n  /** True when this expense counts toward reviewed totals and drawdown. */\n  isCountable(): boolean {\n    return this.reviewStatus === 'reviewed' && !this.duplicateOfId;\n  }\n\n  /**\n   * Accept the expense as a real cost: `unreviewed → reviewed`.\n   *\n   * This is the separately authorizable review action: gate it in your route\n   * or service (for example on `expenses.review`). The expense must already\n   * be saved and must not be marked a duplicate.\n   *\n   * @throws {ExpenseError} `EXPENSE_REVIEW_TRANSITION` from any other state.\n   */\n  async review(input: ReviewExpenseInput): Promise<this> {\n    const reviewer = requireReviewer(input?.reviewerProfileId);\n    return this.transition('review', () => {\n      this.reviewStatus = 'reviewed';\n      this.reviewedByProfileId = reviewer;\n      this.reviewedAt = input.at ?? new Date();\n      this.reviewNote = input.note ?? '';\n      this.duplicateOfId = null;\n    });\n  }\n\n  /**\n   * Refuse the expense: `unreviewed | reviewed → rejected`. A rejected\n   * expense is kept and shown, and never counted.\n   *\n   * @throws {ExpenseError} `EXPENSE_REVIEW_TRANSITION` from `rejected`, or\n   *   `EXPENSE_INVALID` without a reason.\n   */\n  async reject(input: RejectExpenseInput): Promise<this> {\n    const reviewer = requireReviewer(input?.reviewerProfileId);\n    const reason = (input.reason ?? '').trim();\n    if (!reason) {\n      throw new ExpenseError('EXPENSE_INVALID', 'A rejection needs a reason.');\n    }\n    return this.transition('reject', () => {\n      this.reviewStatus = 'rejected';\n      this.reviewedByProfileId = reviewer;\n      this.reviewedAt = input.at ?? new Date();\n      this.reviewNote = reason;\n      this.duplicateOfId = null;\n    });\n  }\n\n  /**\n   * Mark this expense a duplicate of another expense in the same tenant:\n   * `unreviewed | reviewed → rejected` with {@link Expense.duplicateOfId}\n   * set. A duplicate never counts toward any total.\n   *\n   * @throws {ExpenseError} `EXPENSE_INVALID` when the target is this expense\n   *   or is not visible in this expense's tenant.\n   */\n  async markDuplicate(input: MarkDuplicateExpenseInput): Promise<this> {\n    const reviewer = requireReviewer(input?.reviewerProfileId);\n    const targetId = String(input.duplicateOfId ?? '').trim();\n    if (!targetId || targetId === this.id) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        'An expense can only be a duplicate of a different expense.',\n      );\n    }\n    const { ExpenseCollection } = await import(\n      '../collections/ExpenseCollection.js'\n    );\n    const expenses = await ExpenseCollection.create({ db: this.db });\n    const target = await expenses.get({ id: targetId });\n    if (!target || (target.tenantId ?? null) !== (this.tenantId ?? null)) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        `Expense ${targetId} was not found in this expense's tenant.`,\n      );\n    }\n    return this.transition('markDuplicate', () => {\n      this.reviewStatus = 'rejected';\n      this.reviewedByProfileId = reviewer;\n      this.reviewedAt = input.at ?? new Date();\n      this.reviewNote = `Duplicate of expense ${targetId}`;\n      this.duplicateOfId = targetId;\n    });\n  }\n\n  /**\n   * Send the expense back for review: `reviewed | rejected → unreviewed`.\n   * Clears the reviewer, the review time and any duplicate marker.\n   *\n   * @throws {ExpenseError} `EXPENSE_REVIEW_TRANSITION` from `unreviewed`.\n   */\n  async reopen(input: ReopenExpenseInput): Promise<this> {\n    requireReviewer(input?.reviewerProfileId);\n    return this.transition('reopen', () => {\n      this.reviewStatus = 'unreviewed';\n      this.reviewedByProfileId = null;\n      this.reviewedAt = null;\n      this.reviewNote = input.note ?? '';\n      this.duplicateOfId = null;\n    });\n  }\n\n  /**\n   * Record that the person who paid has been paid back. Recording only:\n   * paying happens in payroll or payables, and this never changes the review\n   * state.\n   *\n   * @throws {ExpenseError} `EXPENSE_INVALID` unless the expense is\n   *   `reimbursable`.\n   */\n  async markReimbursed(input: MarkReimbursedInput = {}): Promise<this> {\n    if (!this.reimbursable) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        `Expense ${this.id} is not owed back to anyone.`,\n      );\n    }\n    this.reimbursedAt = input.at ?? new Date();\n    if (input.reference !== undefined)\n      this.reimbursementReference = input.reference;\n    return this.save();\n  }\n\n  /**\n   * Load the cost object this expense is charged to, through its registered\n   * collection (so tenant interceptors apply). Returns `null` when unset,\n   * when the type is not registered, when the row is gone, or when the row\n   * belongs to a different tenant than this expense.\n   */\n  async getCostObject<T extends SmrtObject = SmrtObject>(): Promise<T | null> {\n    if (!this.costObjectType || !this.costObjectId) return null;\n    let registered = ObjectRegistry.getClassByQualifiedName(\n      this.costObjectType,\n    );\n    if (!registered) {\n      const loaded = await ObjectRegistry.tryLoadFromExternalPackage(\n        this.costObjectType,\n      );\n      if (!loaded) return null;\n      registered = ObjectRegistry.getClassByQualifiedName(this.costObjectType);\n    }\n    if (!registered) return null;\n    const collection = await ObjectRegistry.getCollection<SmrtObject>(\n      registered.qualifiedName ?? this.costObjectType,\n      { db: this.db },\n    );\n    const target = await collection.get({ id: this.costObjectId });\n    if (!target) return null;\n    const targetTenant = (target as unknown as { tenantId?: string | null })\n      .tenantId;\n    if (\n      targetTenant !== undefined &&\n      targetTenant !== null &&\n      this.tenantId !== null &&\n      targetTenant !== this.tenantId\n    ) {\n      return null;\n    }\n    return target as T;\n  }\n\n  /**\n   * Validate, enforce the review and reviewed-field locks, check the\n   * commitment, then persist.\n   */\n  override async save(): Promise<this> {\n    this.normalize();\n    this.validateShape();\n    return this.withTransaction(() => this.saveValidated());\n  }\n\n  /** Keep both directions of refund validation and the write on one executor. */\n  private async saveValidated(): Promise<this> {\n    await this.lockRefundRows();\n    const persisted = await this.readPersisted();\n    // The guards below check `persisted`; pin the write to that row.\n    const inserting = await pinNaturalKey('Expense', this, persisted);\n    if (\n      persisted &&\n      String(persisted.tenant_id ?? '') !==\n        String(effectiveTenant(this.tenantId) ?? '')\n    ) {\n      // Includes the quiet case: saving a global expense inside a tenant\n      // context, where the interceptor would fill in that tenant and split\n      // the expense from its global receipts and links.\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        `Expense ${this.id}: its tenant cannot change after it is recorded.`,\n      );\n    }\n    this.assertReviewFields(persisted);\n    this.assertReviewedLock(persisted);\n    await this.assertCommitment(persisted);\n    await this.assertVendor(persisted);\n    await this.assertInboundRefunds(persisted);\n    await this.assertRefund(persisted);\n\n    if (!this.recordedAt) this.recordedAt = new Date();\n    try {\n      return await super.save();\n    } catch (error) {\n      // A new expense is a plain INSERT; its only unique keys are the id and\n      // the natural key, so a violation means it named an existing row.\n      if (inserting && isUniqueViolationError(error)) {\n        throw identityConflict('Expense', this, error);\n      }\n      throw error;\n    }\n  }\n\n  private normalize(): void {\n    this.tenantId = normalizeTenantId(this.tenantId);\n    this.currency = String(this.currency ?? '')\n      .trim()\n      .toUpperCase();\n    this.category = String(this.category ?? '').trim();\n    this.costObjectType = String(this.costObjectType ?? '').trim();\n    this.costObjectId = String(this.costObjectId ?? '').trim();\n    this.incurredOn = String(this.incurredOn ?? '').trim();\n    this.vendorId = asNullableString(this.vendorId);\n    this.commitmentId = asNullableString(this.commitmentId);\n    this.commitmentLineId = asNullableString(this.commitmentLineId);\n    this.paidByProfileId = asNullableString(this.paidByProfileId);\n    this.recordedByProfileId = asNullableString(this.recordedByProfileId);\n  }\n\n  private validateShape(): void {\n    const label = this.id || '<new>';\n    assertMinorUnits(\n      'Expense',\n      label,\n      'amount',\n      this.refundOfId && typeof this.amount === 'number'\n        ? Math.abs(this.amount)\n        : this.amount,\n    );\n    assertIsoCurrency('Expense', label, this.currency);\n    assertIsoDate('Expense', label, 'incurredOn', this.incurredOn);\n    if (!CATEGORY_PATTERN.test(this.category) || this.category.length > 64) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        `Expense ${label}: category must be lowercase kebab-case ` +\n          `(for example 'outside-service'), got '${this.category}'.`,\n      );\n    }\n    if (Boolean(this.costObjectType) !== Boolean(this.costObjectId)) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        `Expense ${label}: costObjectType and costObjectId are set together ` +\n          'or not at all.',\n      );\n    }\n    if (this.costObjectType) {\n      assertQualifiedClassName('Expense', label, this.costObjectType);\n    }\n    this.getFinancialBreakdown();\n    if (\n      this.paidBy === 'third-party'\n        ? typeof this.paidByName !== 'string' || !this.paidByName.trim()\n        : this.paidByName !== null && this.paidByName !== ''\n    ) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        'Only a third-party payer requires paidByName.',\n      );\n    }\n    if (\n      this.refundOfId !== null &&\n      (typeof this.refundOfId !== 'string' || !this.refundOfId.trim())\n    ) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        'refundOfId must name a source expense or be null.',\n      );\n    }\n    if (\n      this.paidBy !== 'company' &&\n      this.paidBy !== 'person' &&\n      this.paidBy !== 'third-party'\n    ) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        `Expense ${label}: paidBy must be 'company', 'person' or 'third-party'.`,\n      );\n    }\n    if (this.paidBy === 'person' && !this.paidByProfileId) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        `Expense ${label}: an expense paid by a person names that person ` +\n          '(paidByProfileId).',\n      );\n    }\n    if (this.paidBy !== 'person' && this.paidByProfileId) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        `Expense ${label}: paidByProfileId is only set when paidBy is 'person'.`,\n      );\n    }\n    if (this.reimbursable && this.paidBy !== 'person') {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        `Expense ${label}: only an expense a person paid can be owed back.`,\n      );\n    }\n    if (this.reimbursedAt && !this.reimbursable) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        `Expense ${label}: reimbursedAt needs reimbursable.`,\n      );\n    }\n    if (this.reviewStatus === 'reviewed' && this.duplicateOfId) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        `Expense ${label}: a reviewed expense cannot be marked a duplicate.`,\n      );\n    }\n    if (this.commitmentLineId && !this.commitmentId) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        `Expense ${label}: a commitment line needs its commitment ` +\n          '(commitmentId).',\n      );\n    }\n  }\n\n  /**\n   * Read the stored row directly. The authoritative prior state for the\n   * review and lock guards: the in-memory copy may have been mass-assigned.\n   */\n  private async readPersisted(): Promise<PersistedRow | null> {\n    if (!this.id) return null;\n    const row = await this.db.get(this.tableName, { id: this.id });\n    return (row as PersistedRow | null | undefined) ?? null;\n  }\n\n  private reviewState(): ReviewFieldState {\n    return {\n      status: this.reviewStatus,\n      reviewer: asNullableString(this.reviewedByProfileId),\n      reviewedAtMs: instantMs(this.reviewedAt),\n      note: this.reviewNote ?? '',\n      duplicateOf: asNullableString(this.duplicateOfId),\n    };\n  }\n\n  /**\n   * Refuse any review-field change a transition did not authorize. The token\n   * binds the transition's complete resulting state — status, reviewer,\n   * time, note and duplicate marker — so a field set directly beside a\n   * legitimate `review()` / `reject()` cannot ride along with it.\n   */\n  private assertReviewFields(persisted: PersistedRow | null): void {\n    const token = authorizedTransition.get(this);\n    const prior: ReviewFieldState = {\n      status: (persisted?.review_status ?? 'unreviewed') as ExpenseReviewStatus,\n      reviewer: asNullableString(persisted?.reviewed_by_profile_id),\n      reviewedAtMs: instantMs(persisted?.reviewed_at),\n      note: String(persisted?.review_note ?? ''),\n      duplicateOf: asNullableString(persisted?.duplicate_of_id),\n    };\n    const current = this.reviewState();\n    if (sameReviewState(current, prior)) return;\n    if (\n      !token ||\n      token.from !== prior.status ||\n      !sameReviewState(current, token.expected)\n    ) {\n      throw new ExpenseError(\n        'EXPENSE_REVIEW_FIELDS_LOCKED',\n        `Expense ${this.id || '<new>'}: review state changes only through ` +\n          'review(), reject(), markDuplicate() or reopen().',\n      );\n    }\n  }\n\n  private assertReviewedLock(persisted: PersistedRow | null): void {\n    if (persisted?.review_status !== 'reviewed') return;\n    const self = this as unknown as Record<string, unknown>;\n    for (const [fieldName, column] of LOCKED_WHEN_REVIEWED) {\n      const before = persisted[column];\n      const after = self[fieldName];\n      const same =\n        fieldName === 'amount'\n          ? Number(before) === Number(after)\n          : fieldName === 'recordedAt'\n            ? instantMs(before) === instantMs(after)\n            : asNullableString(before) === asNullableString(after);\n      if (!same) {\n        throw new ExpenseError(\n          'EXPENSE_REVIEW_FIELDS_LOCKED',\n          `Expense ${this.id}: ${fieldName} of a reviewed expense cannot ` +\n            'change; reopen() it first.',\n        );\n      }\n    }\n  }\n\n  /**\n   * A matched commitment must be visible in this expense's tenant, owned by\n   * the same tenant, and in the same currency; a matched line must belong to\n   * it. Mixed currencies are refused here rather than summed later.\n   *\n   * Checked when the match is made or changed, not on every save: a later\n   * change to the commitment (its currency, or its deletion) must not stop\n   * an unrelated save such as recording a reimbursement.\n   */\n  private async assertCommitment(\n    persisted: PersistedRow | null,\n  ): Promise<void> {\n    if (!this.commitmentId) return;\n    if (\n      persisted &&\n      asNullableString(persisted.commitment_id) === this.commitmentId &&\n      asNullableString(persisted.commitment_line_id) ===\n        this.commitmentLineId &&\n      String(persisted.currency ?? '') === this.currency\n    ) {\n      return;\n    }\n    const contracts = await ContractCollection.create({ db: this.db });\n    const commitment = await contracts.get({ id: this.commitmentId });\n    // Before super.save() the tenant interceptor has not populated tenantId\n    // yet, so compare against the tenant the row is about to be written in.\n    const owner = effectiveTenant(this.tenantId);\n    if (!commitment || !sameTenant(commitment.tenantId, owner)) {\n      throw new ExpenseError(\n        'EXPENSE_COMMITMENT_MISMATCH',\n        `Expense ${this.id || '<new>'}: commitment ${this.commitmentId} was ` +\n          \"not found in this expense's tenant.\",\n      );\n    }\n    if (String(commitment.currency).toUpperCase() !== this.currency) {\n      throw new ExpenseError(\n        'EXPENSE_COMMITMENT_MISMATCH',\n        `Expense ${this.id || '<new>'}: currency ${this.currency} does not ` +\n          `match commitment ${this.commitmentId} (${commitment.currency}). ` +\n          'Amounts in different currencies are never summed.',\n      );\n    }\n    if (this.commitmentLineId) {\n      const lines = await ContractLineItemCollection.create({ db: this.db });\n      const line = await lines.get({ id: this.commitmentLineId });\n      if (!line || line.contractId !== this.commitmentId) {\n        throw new ExpenseError(\n          'EXPENSE_COMMITMENT_MISMATCH',\n          `Expense ${this.id || '<new>'}: line ${this.commitmentLineId} is ` +\n            `not a line of commitment ${this.commitmentId}.`,\n        );\n      }\n    }\n  }\n\n  /**\n   * A vendor must be visible in, and owned by, the expense's tenant. A\n   * `crossPackageRef` neither validates its target nor creates a foreign\n   * key, so without this an expense in one tenant could name another\n   * tenant's vendor. Checked when the vendor is set or changed.\n   */\n  private async assertVendor(persisted: PersistedRow | null): Promise<void> {\n    if (!this.vendorId) return;\n    if (persisted && asNullableString(persisted.vendor_id) === this.vendorId) {\n      return;\n    }\n    const vendors = await VendorCollection.create({ db: this.db });\n    const vendor = await vendors.get({ id: this.vendorId });\n    const owner = effectiveTenant(this.tenantId);\n    if (!vendor || !sameTenant(vendor.tenantId, owner)) {\n      throw new ExpenseError(\n        'EXPENSE_VENDOR_MISMATCH',\n        `Expense ${this.id || '<new>'}: vendor ${this.vendorId} was not ` +\n          \"found in this expense's tenant.\",\n      );\n    }\n  }\n\n  /**\n   * Source edits and refund writes contend on the same source row. Acquire\n   * rows in deterministic order before either relationship check, and hold\n   * them through commit. SQLite's write transaction supplies serialization.\n   */\n  private async lockRefundRows(): Promise<void> {\n    if (!isPostgresDatabase(this.db)) return;\n    const ids = [\n      ...new Set(\n        [this.id, this.refundOfId].filter((id): id is string => Boolean(id)),\n      ),\n    ].sort();\n    if (ids.length === 0) return;\n    const table = `\"${this.tableName.replace(/\"/g, '\"\"')}\"`;\n    await this.db.query(\n      `SELECT id FROM ${table} WHERE id IN (${ids.map(() => '?').join(', ')}) ` +\n        'AND tenant_id IS NOT DISTINCT FROM ? ORDER BY id FOR UPDATE',\n      ...ids,\n      effectiveTenant(this.tenantId),\n    );\n  }\n\n  /** Refuse source corrections that invalidate any same-owner refund. */\n  private async assertInboundRefunds(\n    persisted: PersistedRow | null,\n  ): Promise<void> {\n    if (\n      !persisted ||\n      (Number(persisted.amount) === this.amount &&\n        String(persisted.currency ?? '') === this.currency &&\n        asNullableString(persisted.refund_of_id) === this.refundOfId)\n    )\n      return;\n    const { ExpenseCollection } = await import(\n      '../collections/ExpenseCollection.js'\n    );\n    const expenses = await ExpenseCollection.create({ db: this.db });\n    const invalidated = await expenses.list({\n      where: {\n        refundOfId: this.id,\n        tenantId: effectiveTenant(this.tenantId),\n        ...(this.amount > 0 && !this.refundOfId\n          ? { 'currency !=': this.currency }\n          : {}),\n      },\n      select: ['id'],\n      limit: 1,\n      cache: false,\n    });\n    if (invalidated.length > 0) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        'A referenced refund source must remain positive, non-refund, and in the currency of its refunds.',\n      );\n    }\n  }\n\n  private async assertRefund(persisted: PersistedRow | null): Promise<void> {\n    if (!this.refundOfId) return;\n    if (this.refundOfId === this.id || this.amount >= 0) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        'A refund must be negative and name a different positive source expense.',\n      );\n    }\n    const { ExpenseCollection } = await import(\n      '../collections/ExpenseCollection.js'\n    );\n    const expenses = await ExpenseCollection.create({ db: this.db });\n    const source = await expenses.get(\n      { id: this.refundOfId },\n      { cache: false },\n    );\n    if (\n      !source ||\n      !sameTenant(source.tenantId, effectiveTenant(this.tenantId)) ||\n      source.currency !== this.currency ||\n      source.amount <= 0 ||\n      source.refundOfId\n    ) {\n      throw new ExpenseError(\n        'EXPENSE_INVALID',\n        'Refund source must be a positive non-refund expense in the same tenant and currency.',\n      );\n    }\n    if (!persisted || persisted.refund_of_id !== this.refundOfId) {\n      // A row lock alone cannot refresh an existing REPEATABLE READ snapshot.\n      // Advance the source through public CAS so stale source writers abort.\n      if (!source.updated_at) {\n        throw new ExpenseError(\n          'EXPENSE_INVALID',\n          'Refund source has no revision.',\n        );\n      }\n      await source.claimRevision(source.updated_at);\n    }\n  }\n\n  private async transition(\n    action: keyof typeof REVIEW_TRANSITIONS,\n    apply: () => void,\n  ): Promise<this> {\n    const rule = REVIEW_TRANSITIONS[action];\n    const persisted = await this.readPersisted();\n    if (!persisted) {\n      throw new ExpenseError(\n        'EXPENSE_REVIEW_TRANSITION',\n        `Expense ${this.id || '<new>'}: save the expense before ${action}().`,\n      );\n    }\n    const from = String(persisted.review_status) as ExpenseReviewStatus;\n    if (!rule.from.includes(from)) {\n      throw new ExpenseError(\n        'EXPENSE_REVIEW_TRANSITION',\n        `Expense ${this.id}: cannot ${action}() an expense that is ${from}.`,\n      );\n    }\n    if (action === 'review' && persisted.duplicate_of_id) {\n      throw new ExpenseError(\n        'EXPENSE_REVIEW_TRANSITION',\n        `Expense ${this.id}: a duplicate cannot be reviewed; reopen() it first.`,\n      );\n    }\n    const snapshot = {\n      reviewStatus: this.reviewStatus,\n      reviewedByProfileId: this.reviewedByProfileId,\n      reviewedAt: this.reviewedAt,\n      reviewNote: this.reviewNote,\n      duplicateOfId: this.duplicateOfId,\n    };\n    // Every transition assigns every review field, so the token below\n    // describes the whole resulting review state.\n    apply();\n    authorizedTransition.set(this, { from, expected: this.reviewState() });\n    try {\n      return await this.save();\n    } catch (error) {\n      Object.assign(this, snapshot);\n      throw error;\n    } finally {\n      authorizedTransition.delete(this);\n    }\n  }\n}\n\nfunction requireReviewer(reviewerProfileId: string | undefined): string {\n  const reviewer = String(reviewerProfileId ?? 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