@happyvertical/smrt-expenses 0.56.0 → 0.56.1

package/AGENTS.md

@@ -18,6 +18,16 @@ review, reimbursement recording, and smrt-commerce commitment drawdown (#3289).
   `filename`, `mimeType`, `byteCount`, `contentSha256`. Collection extends
   `SmrtJunction` (left expense, right asset, ordered by `created_at`).
 
+## Recipe
+
+`src/recipes.ts` declares one `SmrtRecipe`, `expenses.tracking` (label
+"Expenses", section `accounting`, shared with `ledgers.bookkeeping`), emitted
+into the built `manifest.json` and `smrt-knowledge.json` `recipes`. It brings
+`Expense` with `ExpenseReceipt` as a child model, hides the cost-object type,
+commitment and reviewer plumbing, and leaves the read-only review fields as
+they are (review is method-only; see below). Help lives in
+`src/tracking.recipe.md` (#3591). See [core recipes](../core/agents/recipes.md).
+
 ## Invariants
 
 - **Review is method-only.** `review()`, `reject()`, `markDuplicate()`,
@@ -89,10 +99,24 @@ review, reimbursement recording, and smrt-commerce commitment drawdown (#3289).
   Consumers make it required with a qualified
   `registerTenantScopedClass(…, { mode: 'required' })`.
 - **Closed generated surface.** Models AND collections declare
-  `api: { include: [] }`, `mcp: { include: [] }`, `cli: false`. Collection
-  classes are registered too: an undecorated collection publishes its CRUD and
-  public methods as MCP tools. Core has no consumer-side switch to reopen a
-  package model's surface; consumers write their own routes.
+  `mcp: { include: [] }`, `cli: false` and no generated CRUD or reads
+  (generated reads check no read permission, and cost visibility is
+  permission-gated). Collection classes are registered too: an undecorated
+  collection publishes its CRUD and public methods as MCP tools. Core has no
+  consumer-side switch to reopen a package model's surface.
+- **Generated write actions (#4001).** `ExpenseCollection` hosts the only
+  generated writes, on REST: `record`, `attachReceipt`, `recordReview`
+  (`decision: 'approve' | 'reject'`, reject needs `reason`) and
+  `recordReimbursement`. `Expense` and `ExpenseCollection` both list them in
+  `api.include` (runtime REST gates on the item, SvelteKit on the collection).
+  Their names differ from `Expense.review()` / `markReimbursed()` on purpose:
+  allowlisting a collection action must never open an instance method that
+  takes the actor from its input. `src/actions/` delegates to the guarded
+  model flow; identity comes from the tenancy/session ALS, never the body;
+  each authorizes `expenses.<action>` via `assertOperationPermission` (system
+  context never bypasses; review and reimbursement refuse super-admin bypass).
+  Acting on someone else's expense needs `recordReview`. There is no submit
+  state: a recorded expense is `unreviewed`, i.e. awaiting review.
 - **Cost object is not dereferenced on save.** `getCostObject()` resolves it
   through the registry and returns `null` for a foreign-tenant row. One cost
   object per expense (columns, not a `SmrtPolymorphicAssociation` join) so a
@@ -113,6 +137,13 @@ 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.
+
+`ExpenseCollection.listReviewedTaxFacts({ tenantId, from, to, currency? })`
+is the reporting input for supplier facts: it returns only that tenant's reviewed,
+non-duplicate expenses in the inclusive calendar-date range. A null
+`financialBreakdown` remains an unknown legacy fact, never zero tax.
+Each fact carries `expenseId` as the commerce reporting identity; `id` remains
+the compatible owner alias.
 All three fields participate in the reviewed-money freeze. See the README and
 [financial facts test matrix](agents/financial-facts-test-matrix.md).
 

package/README.md

@@ -126,10 +126,24 @@ it is payroll's or payables' job (#3292).
 
 ## Consumer controls
 
-- **Closed generated surface.** Models and collections ship with
-  `api: { include: [] }`, `mcp: { include: [] }`, `cli: false`: no generated
-  REST, SvelteKit, MCP or CLI operation reaches cost data. Expose expenses
-  through your own permission-checked routes.
+- **Closed generated surface.** No generated CRUD, read, MCP or CLI
+  operation reaches cost data (generated reads check no read permission). List
+  expenses through your own permission-checked routes.
+- **Generated write actions (#4001).** `ExpenseCollection` publishes four
+  service-backed REST actions, each guarded inside the action by its
+  `expenses.<action>` permission, with the tenant and acting profile taken
+  from the session:
+
+  | Route | Body |
+  |---|---|
+  | `POST /expenses/record` | expense fields (`amount` minor units, `currency`, `incurredOn`, cost object, payer, …) |
+  | `POST /expenses/attachReceipt` | `{ expenseId, assetId, contentSha256, filename?, mimeType?, byteCount? }` |
+  | `POST /expenses/recordReview` | `{ expenseId, decision: 'approve' \| 'reject', note?, reason? }` |
+  | `POST /expenses/recordReimbursement` | `{ expenseId, reference? }` |
+
+  `recordReview` and `recordReimbursement` refuse super-admin bypass. Acting
+  on another person's expense needs `expenses.recordReview`. A recorded
+  expense is `unreviewed` (awaiting review); there is no separate submit.
 - **Required tenancy.** Tenancy is optional by default, like smrt-commerce.
   To require a tenant context for every read and write:
 

package/dist/actions/expense-actions.d.ts

@@ -0,0 +1,77 @@
+import type { ExpenseCollection } from '../collections/ExpenseCollection.js';
+import type { Expense } from '../models/Expense.js';
+import type { ExpenseReceipt } from '../models/ExpenseReceipt.js';
+import { type ExpenseFinancialBreakdown, type ExpensePayer } from '../types.js';
+/** Body of the `record` action. Tenant and recorder come from the session. */
+export interface RecordExpenseActionInput {
+    costObjectType?: string;
+    costObjectId?: string;
+    category?: string;
+    description?: string;
+    /** Integer minor units of `currency`. */
+    amount: number;
+    currency: string;
+    /** `YYYY-MM-DD`. */
+    incurredOn: string;
+    paidBy?: ExpensePayer;
+    /** Defaults to the signed-in person when `paidBy` is `person`. */
+    paidByProfileId?: string | null;
+    paidByName?: string | null;
+    vendorId?: string | null;
+    commitmentId?: string | null;
+    commitmentLineId?: string | null;
+    refundOfId?: string | null;
+    reimbursable?: boolean;
+    financialBreakdown?: ExpenseFinancialBreakdown | null;
+}
+/** Body of the `attachReceipt` action. */
+export interface AttachExpenseReceiptActionInput {
+    expenseId: string;
+    assetId: string;
+    contentSha256: string;
+    filename?: string;
+    mimeType?: string;
+    byteCount?: number;
+}
+/** Body of the `recordReview` action. */
+export interface ReviewExpenseActionInput {
+    expenseId: string;
+    /** `approve` accepts the cost; `reject` refuses it and needs a `reason`. */
+    decision: 'approve' | 'reject';
+    note?: string;
+    reason?: string;
+}
+/** Body of the `recordReimbursement` action. */
+export interface MarkExpenseReimbursedActionInput {
+    expenseId: string;
+    /** Payroll line, payables reference, or transfer id of the payback. */
+    reference?: string;
+}
+/**
+ * `record`: a new `unreviewed` expense, recorded by the signed-in person in
+ * their tenant. Review, reimbursement and duplicate fields are never taken
+ * from the body. Paying on someone else's behalf needs `expenses.recordReview`.
+ */
+export declare function recordExpenseAction(expenses: ExpenseCollection, input: unknown): Promise<Expense>;
+/**
+ * `attachReceipt`: link a stored asset to an expense as its receipt through
+ * `ExpenseReceiptCollection.attachReceipt()`. The uploader is the signed-in
+ * person, who must have recorded or paid the expense unless they hold
+ * `expenses.recordReview`.
+ */
+export declare function attachExpenseReceiptAction(expenses: ExpenseCollection, input: unknown): Promise<ExpenseReceipt>;
+/**
+ * `recordReview`: accept (`Expense.review()`) or refuse with a reason
+ * (`Expense.reject()`), attributed to the signed-in reviewer. Money: needs an
+ * explicit `expenses.recordReview` grant, super-admin bypass does not apply.
+ * Named apart from `Expense.review()` so allowlisting the collection action
+ * never opens the instance method, which takes the reviewer from its input.
+ */
+export declare function reviewExpenseAction(expenses: ExpenseCollection, input: unknown): Promise<Expense>;
+/**
+ * `recordReimbursement`: record that the person who paid has been paid back
+ * (`Expense.markReimbursed()`); never changes the review state. Money: needs
+ * an explicit `expenses.recordReimbursement` grant.
+ */
+export declare function markExpenseReimbursedAction(expenses: ExpenseCollection, input: unknown): Promise<Expense>;
+//# sourceMappingURL=expense-actions.d.ts.map

package/dist/actions/expense-actions.d.ts.map

@@ -0,0 +1 @@
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package/dist/actions/principal.d.ts

@@ -0,0 +1,54 @@
+/**
+ * The acting principal for the generated service-backed expense actions
+ * (#4001).
+ *
+ * Identity always comes from the ambient request context, never from the
+ * request body: the tenancy ALS (`withTenant`, the SvelteKit/Express
+ * adapters) first, then the authenticated smrt-users session-permission ALS
+ * (`createSessionHandler()` without `enterTenantContext`). This is the
+ * smrt-fields / smrt-preferences precedent. Authorization goes through
+ * smrt-users' `assertOperationPermission()` against the principal's published
+ * permission snapshot, so ceilings, super-admin and catalog presence behave
+ * exactly as they do for every other guarded operation.
+ */
+import type { SmrtClassOptions } from '@happyvertical/smrt-core';
+import { type OperationPermissionCollectionInput } from '@happyvertical/smrt-users';
+/** A refused action with a 4xx status the generated transports serialize. */
+export declare class ExpenseActionError extends Error {
+    readonly status: number;
+    readonly code: string;
+    readonly publicMessage: string;
+    constructor(status: number, code: string, message: string);
+}
+/** Who is acting, resolved from the ambient context. */
+export interface ExpenseActionPrincipal {
+    tenantId: string;
+    userId: string;
+    permissions: ReadonlySet<string>;
+    /** smrt-profiles Profile linked to the user; stamped into audit fields. */
+    profileId: string;
+    /** True when the tenancy ALS already carries this principal. */
+    fromTenancy: boolean;
+}
+/** True when the ambient principal holds `<collection>.<action>`. */
+export declare function principalHolds(collection: OperationPermissionCollectionInput, action: string, options: SmrtClassOptions): Promise<boolean>;
+/**
+ * Authorize `<collection>.<action>` for the ambient principal and resolve the
+ * profile it acts as. Fails closed (403) without an authenticated,
+ * tenant-bound principal, without the permission, or without a linked
+ * profile — an action always records who took it.
+ *
+ * System context never bypasses: trusted server code without a person calls
+ * the `Expense` methods directly. `allowSuperAdminBypass: false` is for
+ * money and separation-of-duties operations that need an explicit grant.
+ */
+export declare function authorizeExpenseAction(collection: OperationPermissionCollectionInput, action: string, options: SmrtClassOptions, guard: {
+    allowSuperAdminBypass: boolean;
+}): Promise<ExpenseActionPrincipal>;
+/**
+ * Run `fn` with the tenancy ALS carrying `principal`, so the tenancy
+ * interceptor scopes every read and write. A session-only principal is
+ * entered with the same tenant, user and permissions; nothing is widened.
+ */
+export declare function withActionPrincipal<T>(principal: ExpenseActionPrincipal, fn: () => Promise<T>): Promise<T>;
+//# sourceMappingURL=principal.d.ts.map

package/dist/actions/principal.d.ts.map

@@ -0,0 +1 @@
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package/dist/chunks/{Expense-i8NeN2D3.js → Expense-7afLcUTn.js}

@@ -1,7 +1,7 @@
 import { ExpenseError } from "../types.js";
 import { ObjectRegistry, SmrtObject, crossPackageRef, field, foreignKey, isPostgresDatabase, isUniqueViolationError, smrt } from "@happyvertical/smrt-core";
-import { ContractLineItemCollection, PurchaseContractCollection, VendorCollection } from "@happyvertical/smrt-commerce";
 import { TenantScoped, getTenantId, tenantId } from "@happyvertical/smrt-tenancy";
+import { ContractLineItemCollection, PurchaseContractCollection, VendorCollection } from "@happyvertical/smrt-commerce";
 import { createHash } from "node:crypto";
 //#region src/validation.ts
 var CATEGORY_PATTERN = /^[a-z0-9]+(?:-[a-z0-9]+)*$/;
@@ -207,7 +207,6 @@ var Expense = class extends SmrtObject {
 	paidByName = null;
 	refundOfId = null;
 	incurredOn = "";
-	/** When the expense was recorded; set on first save when empty. */
 	recordedAt = null;
 	recordedByProfileId = null;
 	paidBy = "company";
@@ -221,7 +220,6 @@ var Expense = class extends SmrtObject {
 	reviewNote = "";
 	duplicateOfId = null;
 	reimbursable = false;
-	/** When the person was paid back; set by {@link Expense.markReimbursed}. */
 	reimbursedAt = null;
 	reimbursementReference = "";
 	constructor(options = {}) {
@@ -604,6 +602,7 @@ __decorateClass([field({ type: "text" })], Expense.prototype, "financialBreakdow
 __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([field({ type: "datetime" })], Expense.prototype, "recordedAt", 2);
 __decorateClass([crossPackageRef(PROFILE)], Expense.prototype, "recordedByProfileId", 2);
 __decorateClass([field({ type: "text" })], Expense.prototype, "paidBy", 2);
 __decorateClass([crossPackageRef(PROFILE)], Expense.prototype, "paidByProfileId", 2);
@@ -628,10 +627,16 @@ __decorateClass([foreignKey("Expense", {
 	onDelete: "SET NULL"
 })], Expense.prototype, "duplicateOfId", 2);
 __decorateClass([field({ type: "boolean" })], Expense.prototype, "reimbursable", 2);
+__decorateClass([field({ type: "datetime" })], Expense.prototype, "reimbursedAt", 2);
 __decorateClass([field({ type: "text" })], Expense.prototype, "reimbursementReference", 2);
 Expense = __decorateClass([TenantScoped({ mode: "optional" }), smrt({
 	tableName: "expenses",
-	api: { include: [] },
+	api: { include: [
+		"record",
+		"attachReceipt",
+		"recordReview",
+		"recordReimbursement"
+	] },
 	mcp: { include: [] },
 	cli: false,
 	indexes: [
@@ -673,4 +678,4 @@ 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-i8NeN2D3.js.map
+//# sourceMappingURL=Expense-7afLcUTn.js.map

package/dist/chunks/Expense-7afLcUTn.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"Expense-7afLcUTn.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  ContractLineItemCollection,\n  PurchaseContractCollection,\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 CRUD surface is closed: cost visibility is permission-gated\n * by every consumer, and generated reads check no read permission, so hosts\n * list expenses through their own routes. The only generated writes are the\n * service-backed actions on {@link ExpenseCollection} (#4001); the runtime\n * REST transport gates a collection-hosted action on this item allowlist.\n * Their names differ from this class's own methods, so allowlisting them never\n * opens `review()` or `markReimbursed()`, which take the actor as input.\n */\n@TenantScoped({ mode: 'optional' })\n@smrt({\n  tableName: 'expenses',\n  api: {\n    include: ['record', 'attachReceipt', 'recordReview', 'recordReimbursement'],\n  },\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  @field({ type: 'datetime' })\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 purchase commitment this actual draws down (normally a\n   * `PurchaseOrder`). Must be in the same currency and tenant.\n   */\n  @crossPackageRef('@happyvertical/smrt-commerce:PurchaseContract', {\n    validateSubtype: true,\n  })\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  @field({ type: 'datetime' })\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 PurchaseContractCollection.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 ?? '').trim();\n  if (!reviewer) {\n    throw new ExpenseError(\n      'EXPENSE_INVALID',\n      'A review decision names its reviewer (reviewerProfileId).',\n    );\n  }\n  return reviewer;\n}\n\nfunction sameTenant(\n  a: string | null | undefined,\n  b: string | null | undefined,\n): boolean {\n  return (a ?? null) === (b ?? 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