@happyvertical/smrt-ledgers 0.57.2 → 0.57.3

package/AGENTS.md

@@ -24,6 +24,15 @@ PII-conscious variable selection: `tenantId`, `sourceRef` (may reference custome
 
 ## Balance Enforcement
 
+Named `Ledger` scopes freeze owner, currency and balance mode at creation.
+`exact-integer` mode requires safe integer minor units and exact equality; assigned
+accounts freeze scope/owner/type and cannot be deleted. Posted scoped journals and
+lines are immutable, including void/delete; use compensating postings.
+`postReceivable`/`postPayable`/`postSettlement` require exact ledgers and use one
+transactional claim per tenant/ledger/key with payload-digest replay validation.
+See README for ownership, reversal, aging and dialect contracts.
+
+
 `journal.post()` validates `Math.abs(totalDebits - totalCredits) < BALANCE_EPSILON` where `BALANCE_EPSILON = 0.01` (float rounding tolerance). Unbalanced journals cannot be posted.
 
 **This package is unit-agnostic** — `debit` / `credit` are plain DECIMAL numbers and the balance check only compares the two sides, so it holds for whatever unit the posting module uses. As of #2401, journals posted from `@happyvertical/smrt-commerce` (`Payment.recordPayment()`, `Invoice.recognizeRevenue()`) carry **integer minor units**, which balance exactly rather than merely within the epsilon. A consumer mixing modules that post in different units will get arithmetically balanced but semantically meaningless journals; pick one unit per ledger.

package/README.md

@@ -2,6 +2,66 @@
 
 Double-entry accounting ledger for the s-m-r-t framework. Hierarchical chart of accounts, journal lifecycle with immutability after posting, and balance enforcement with epsilon tolerance.
 
+## Exact ledgers and counterparties
+
+Create a `Ledger` with `balanceMode: 'exact-integer'` and an ISO currency when
+the accounting scope stores minor units. Accounts and journals assigned to that
+ledger must share its tenant and currency; posting rejects fractional or unsafe
+amounts and requires exactly equal debit and credit totals. Existing journals
+without a ledger retain the compatible tolerant decimal rule. Direct entry
+writes also require an accessible same-owner journal and matching account/journal
+ledger scope; legacy journals cannot write movements on scoped accounts. An
+existing account cannot change ledger scope, including adoption from an unassigned
+account; create a fresh scoped account instead. Scoped-account creation validates
+the referenced ledger owner. `createChild()` inherits the persisted scoped parent
+ledger and owner and rejects conflicting overrides.
+
+`JournalEntry` carries opaque `counterpartyKind` / `counterpartyId` values,
+plus an optional `dueDate`. `JournalEntryCollection.getCounterpartyBalances()`
+reports posted AR/AP movements for caller-selected accounts. Aging is an
+open-item report: the original line needs a source reference and due date, and
+the later settlement uses `settlesSourceRef`; do not infer aging from a net
+counterparty balance.
+
+Use `postReceivable`, `postPayable`, or `postSettlement` for exact ledger
+events. They take a tenant-scoped idempotency key and create journal plus lines
+under the framework's atomic retry claim. A replay with changed content is
+refused. Refunds and disputes must post a separate compensating entry with a
+new key; posted ledger journals and their lines cannot be edited, deleted, or
+voided. Reverse the debit/credit accounts and set `settlesSourceRef` to the
+original open item when reducing it. Partial reversals use the partial integer
+amount; full reversals use the remaining amount. Commerce/sales owns deciding
+that amount and retaining the external payment/refund event, including disputes
+after payout; ledgers never initiates a money transfer. Retry the same key after
+a crash between external payout completion and ledger posting. A failed ledger
+transaction rolls back the journal, lines and retry receipt together. Manual
+draft edits and posting claim the parent journal revision in their transaction;
+a concurrent loser fails closed and must reload before retrying.
+
+Keys are unique within `(tenantId, ledgerId)` and bind all accounting inputs,
+including an explicitly provided date. Omitted dates use the first successful
+posting time. Caller references must uniquely identify each open item within the
+selected account set. Use `normalBalance: 'credit'` for AP aging/balances (AR is
+debit-normal by default). Balance reports use `from`/`to`; aging uses `from`/`asOf`. Choose a `from`
+that includes the original obligation. An out-of-order settlement is included
+once its source exists; future-dated movements are excluded from historical
+reports. Negative balances/credits remain visible in balances, not aging buckets.
+
+Ledger currency, owner and balance mode are immutable. Amounts are safe integer
+minor units with zero epsilon; helpers never round, allocate residuals or convert
+currency. Sales owns deterministic allocation rounding and residual assignment;
+commerce owns original gross/tax/fee amounts. Each boundary must pass reconciled
+integers, e.g. a CAD 100.00 worker co-op invoice posts 10000 debit to receivables
+and 10000 credit to project revenue. A CAD 40.00 settlement reverses 4000 of that
+receivable, leaving 6000. Legacy unassigned journals retain their existing void
+and decimal behavior.
+
+The transactional posting and subledger suites cover SQLite and PostgreSQL.
+DuckDB cannot provision this package's existing `JournalEntry` cascading foreign
+keys: the framework explicitly rejects DuckDB's unsupported ON UPDATE CASCADE.
+It is not a supported exact-ledger runtime; no relationship is weakened to make
+that dialect appear compatible.
+
 ## Installation
 
 ```bash
@@ -173,3 +233,16 @@ the exported `Account` and `AccountCollection` are unchanged.
 
 See [`AGENTS.md`](./AGENTS.md) for package architecture, invariants, validation,
 and contributor guidance.
+
+Accounting identities are insert-only on their first save: an explicit slug/context
+collision cannot replace an existing ledger, account, journal, or line. Load the
+existing object to update it through its lifecycle guards. This also applies to
+legacy unassigned objects; natural-key replacement is not a supported update path.
+Legacy tenant journals may still use shared global accounts that have no ledger;
+scoped journals require accounts owned by their ledger.
+
+A journal chooses its ledger scope at creation. Persisted draft journals cannot
+move between ledgers or change between unassigned and scoped, even when empty.
+Create a new journal for another scope; this prevents an in-flight legacy line
+from entering an exact ledger after its validation. Ordinary same-scope draft
+edits and legacy decimal journals retain their existing behavior.

package/dist/chunks/{Account-b0RgfbjM.js → Account-IFuMKhPt.js}

@@ -1,5 +1,6 @@
-import { SmrtHierarchical, field, smrt } from "@happyvertical/smrt-core";
-import { TenantScoped, tenantId } from "@happyvertical/smrt-tenancy";
+import { t as Ledger } from "./Ledger-DwxK6NRF.js";
+import { SmrtHierarchical, field, foreignKey, smrt } from "@happyvertical/smrt-core";
+import { TenantScoped, getTenantId, isSuperAdminBypass, isTenancyEnabled, tenantId } from "@happyvertical/smrt-tenancy";
 //#region src/models/Account.ts
 var __defProp = Object.defineProperty;
 var __getOwnPropDesc = Object.getOwnPropertyDescriptor;
@@ -22,6 +23,7 @@ var Account = class extends SmrtHierarchical {
 	name = "";
 	description = "";
 	type = "asset";
+	ledgerId = null;
 	active = true;
 	/**
 	* Extensible metadata
@@ -29,14 +31,34 @@ var Account = class extends SmrtHierarchical {
 	metadata = {};
 	constructor(options = {}) {
 		super(options);
+		if (options.tenantId !== void 0) this.tenantId = options.tenantId;
 		if (options.number !== void 0) this.number = options.number;
 		if (options.name !== void 0) this.name = options.name;
 		if (options.description !== void 0) this.description = options.description;
 		if (options.type !== void 0) this.type = options.type;
+		if (options.ledgerId !== void 0) this.ledgerId = options.ledgerId;
 		if (options.parentId !== void 0) this.parentId = options.parentId;
 		if (options.active !== void 0) this.active = options.active;
 		if (options.metadata !== void 0) this.metadata = options.metadata;
 	}
+	async validateBeforeSave() {
+		await super.validateBeforeSave();
+		this.requireInsertOnSave({ preserveDerivedSlug: true });
+		if (this.ledgerId) {
+			const { LedgerCollection } = await import("../index.js").then((n) => n.t);
+			const ledger = await (await LedgerCollection.create(this.options)).get({ id: this.ledgerId }, { cache: false });
+			const owner = this.tenantId ?? (isTenancyEnabled() && !isSuperAdminBypass() ? getTenantId() ?? null : null);
+			if (!ledger || ledger.tenantId !== owner) throw new Error("Scoped account requires an accessible ledger with the same owner");
+		}
+		if (this.id) {
+			const stored = await this.db.get(this.tableName, { id: this.id });
+			if (stored && (stored.ledger_id !== this.ledgerId || stored.ledger_id && (stored.tenant_id !== this.tenantId || stored.type !== this.type))) throw new Error("Ledger account scope, owner and type are immutable");
+		}
+	}
+	async delete(options = {}) {
+		if ((this.id ? await this.db.get(this.tableName, { id: this.id }) : null)?.ledger_id) throw new Error("Ledger accounts cannot be deleted; deactivate them instead");
+		await super.delete(options);
+	}
 	/**
 	* Check if this is a top-level account (no parent)
 	*/
@@ -79,7 +101,7 @@ var Account = class extends SmrtHierarchical {
 	*/
 	async getBalance(asOfDate) {
 		if (!this.id) return 0;
-		const { JournalEntryCollection } = await import("../index.js").then((n) => n.t);
+		const { JournalEntryCollection } = await import("../index.js").then((n) => n.n);
 		return await (await JournalEntryCollection.create(this.options)).getAccountBalance(this.id, asOfDate);
 	}
 	/**
@@ -87,11 +109,19 @@ var Account = class extends SmrtHierarchical {
 	*/
 	async createChild(options) {
 		if (!this.id) throw new Error("Account must be saved before creating children");
-		const { AccountCollection } = await import("../index.js").then((n) => n.n);
-		const account = await (await AccountCollection.create(this.options)).create({
+		const { AccountCollection } = await import("../index.js").then((n) => n.r);
+		const collection = await AccountCollection.create(this.options);
+		const parent = await collection.get({ id: this.id }, { cache: false });
+		if (!parent) throw new Error("Parent account must be persisted and accessible");
+		if (parent.ledgerId && (options.ledgerId !== void 0 && options.ledgerId !== parent.ledgerId || options.tenantId !== void 0 && options.tenantId !== parent.tenantId)) throw new Error("Scoped children must inherit the parent ledger and owner");
+		const account = await collection.create({
 			...options,
-			parentId: this.id,
-			type: this.type
+			...parent.ledgerId ? {
+				ledgerId: parent.ledgerId,
+				tenantId: parent.tenantId
+			} : {},
+			parentId: parent.id,
+			type: parent.type
 		});
 		await account.save();
 		return account;
@@ -103,6 +133,10 @@ __decorateClass([field({ description: "The account number in your chart of accou
 __decorateClass([field({ description: "What the account is called." })], Account.prototype, "name", 2);
 __decorateClass([field({ description: "What the account is used for." })], Account.prototype, "description", 2);
 __decorateClass([field({ description: "asset, liability, equity, revenue or expense." })], Account.prototype, "type", 2);
+__decorateClass([field({
+	description: "The ledger policy this account belongs to.",
+	nullable: true
+}), foreignKey(Ledger)], Account.prototype, "ledgerId", 2);
 __decorateClass([field({ description: "Whether the account is in use; deactivate it instead of deleting it." })], Account.prototype, "active", 2);
 Account = __decorateClass([TenantScoped({ mode: "optional" }), smrt({
 	tableName: "ledger_accounts",
@@ -123,4 +157,4 @@ Account = __decorateClass([TenantScoped({ mode: "optional" }), smrt({
 //#endregion
 export { Account as t };
 
-//# sourceMappingURL=Account-b0RgfbjM.js.map
+//# sourceMappingURL=Account-IFuMKhPt.js.map

package/dist/chunks/Account-IFuMKhPt.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"Account-IFuMKhPt.js","names":[],"sources":["../../src/models/Account.ts"],"sourcesContent":["/**\n * Account model - Chart of accounts entry\n *\n * Represents a single account in the chart of accounts.\n * The 5 core types: Asset, Liability, Equity, Revenue, Expense\n */\n\nimport {\n  field,\n  foreignKey,\n  SmrtHierarchical,\n  smrt,\n} from '@happyvertical/smrt-core';\nimport {\n  getTenantId,\n  isSuperAdminBypass,\n  isTenancyEnabled,\n  TenantScoped,\n  tenantId,\n} from '@happyvertical/smrt-tenancy';\nimport type { AccountOptions, AccountTreeNode, AccountType } from '../types';\nimport { Ledger } from './Ledger';\n\n@TenantScoped({ mode: 'optional' })\n@smrt({\n  // Own table, never the derived `accounts`: smrt-messages declares an\n  // unrelated `Account` on that table (#3098). Existing `accounts`-hosted\n  // ledgers move with `smrt db:migrate-ledger-accounts`.\n  tableName: 'ledger_accounts',\n  api: { include: ['list', 'get', 'create', 'update', 'delete'] },\n  mcp: { include: ['list', 'get', 'create'] },\n  cli: { skipApiCheck: true },\n})\nexport class Account extends SmrtHierarchical { static __smrtPackage__ = \"@happyvertical/smrt-ledgers\";\n  /**\n   * Tenant ID for multi-tenancy support (nullable for global accounts)\n   */\n  @tenantId({ nullable: true })\n  tenantId: string | null = null;\n\n  /**\n   * Account number (e.g., \"1000\", \"5030\")\n   */\n  @field({ description: 'The account number in your chart of accounts.' })\n  number: string = '';\n\n  /**\n   * Account name (e.g., \"Cash\", \"Coffee Expense\")\n   */\n  @field({ description: 'What the account is called.' })\n  name: string = '';\n\n  /**\n   * Account description\n   */\n  @field({ description: 'What the account is used for.' })\n  description: string = '';\n\n  /**\n   * Account type - one of the 5 core types\n   */\n  @field({ description: 'asset, liability, equity, revenue or expense.' })\n  type: AccountType = 'asset';\n\n  /** Accounting scope; null is a legacy account usable only by legacy journals. */\n  @field({\n    description: 'The ledger policy this account belongs to.',\n    nullable: true,\n  })\n  @foreignKey(Ledger)\n  ledgerId: string | null = null;\n\n  // parentId inherited from SmrtHierarchical (null = top-level)\n\n  /**\n   * Whether the account is active\n   */\n  @field({\n    description:\n      'Whether the account is in use; deactivate it instead of deleting it.',\n  })\n  active: boolean = true;\n\n  /**\n   * Extensible metadata\n   */\n  metadata: Record<string, unknown> = {};\n\n  constructor(options: AccountOptions = {}) {\n    super(options);\n    if (options.tenantId !== undefined) this.tenantId = options.tenantId;\n    if (options.number !== undefined) this.number = options.number;\n    if (options.name !== undefined) this.name = options.name;\n    if (options.description !== undefined)\n      this.description = options.description;\n    if (options.type !== undefined) this.type = options.type;\n    if (options.ledgerId !== undefined) this.ledgerId = options.ledgerId;\n    if (options.parentId !== undefined) this.parentId = options.parentId;\n    if (options.active !== undefined) this.active = options.active;\n    if (options.metadata !== undefined) this.metadata = options.metadata;\n  }\n\n  protected async validateBeforeSave(): Promise<void> {\n    await super.validateBeforeSave();\n    // A fresh accounting identity must never adopt another row by natural key.\n    // Core enforces this with INSERT uniqueness, including concurrent callers.\n    this.requireInsertOnSave({ preserveDerivedSlug: true });\n    if (this.ledgerId) {\n      const { LedgerCollection } = await import('../collections/Ledgers');\n      const ledger = await (await LedgerCollection.create(this.options)).get(\n        { id: this.ledgerId },\n        { cache: false },\n      );\n      // Model validation precedes optional tenancy auto-population.\n      const owner =\n        this.tenantId ??\n        (isTenancyEnabled() && !isSuperAdminBypass()\n          ? (getTenantId() ?? null)\n          : null);\n      if (!ledger || ledger.tenantId !== owner)\n        throw new Error(\n          'Scoped account requires an accessible ledger with the same owner',\n        );\n    }\n    if (this.id) {\n      const stored = await this.db.get(this.tableName, { id: this.id });\n      if (\n        stored &&\n        (stored.ledger_id !== this.ledgerId ||\n          (stored.ledger_id &&\n            (stored.tenant_id !== this.tenantId || stored.type !== this.type)))\n      )\n        throw new Error('Ledger account scope, owner and type are immutable');\n    }\n  }\n\n  async delete(\n    options: Parameters<SmrtHierarchical['delete']>[0] = {},\n  ): Promise<void> {\n    const stored = this.id\n      ? await this.db.get(this.tableName, { id: this.id })\n      : null;\n    if (stored?.ledger_id)\n      throw new Error(\n        'Ledger accounts cannot be deleted; deactivate them instead',\n      );\n    await super.delete(options);\n  }\n\n  /**\n   * Check if this is a top-level account (no parent)\n   */\n  isTopLevel(): boolean {\n    return this.parentId === null;\n  }\n\n  /**\n   * Check if this is a debit-normal account (Asset, Expense)\n   * Debit-normal accounts increase with debits\n   */\n  isDebitNormal(): boolean {\n    return this.type === 'asset' || this.type === 'expense';\n  }\n\n  /**\n   * Check if this is a credit-normal account (Liability, Equity, Revenue)\n   * Credit-normal accounts increase with credits\n   */\n  isCreditNormal(): boolean {\n    return (\n      this.type === 'liability' ||\n      this.type === 'equity' ||\n      this.type === 'revenue'\n    );\n  }\n\n  // Hierarchy traversal (getParent / getChildren / getAncestors /\n  // getDescendants / getHierarchy / moveTo) provided by SmrtHierarchical.\n  // Account-specific helpers (getFullPath / getBalance / createChild /\n  // toTreeNode) remain below.\n\n  /**\n   * Get full account path (e.g., \"Assets > Current > Cash\")\n   */\n  async getFullPath(): Promise<string> {\n    const ancestors = await this.getAncestors();\n    const names = [...ancestors.map((a) => a.name), this.name];\n    return names.join(' > ');\n  }\n\n  /**\n   * Build tree node for this account and its children\n   */\n  async toTreeNode(): Promise<AccountTreeNode> {\n    const children = await this.getChildren();\n    const childNodes = await Promise.all(children.map((c) => c.toTreeNode()));\n    return {\n      account: this,\n      children: childNodes,\n    };\n  }\n\n  /**\n   * Get the current balance of this account\n   */\n  async getBalance(asOfDate?: Date): Promise<number> {\n    if (!this.id) return 0;\n    const { JournalEntryCollection } = await import(\n      '../collections/JournalEntries'\n    );\n    const collection = await JournalEntryCollection.create(this.options);\n    return await collection.getAccountBalance(this.id, asOfDate);\n  }\n\n  /**\n   * Create a sub-account under this account\n   */\n  async createChild(\n    options: Omit<AccountOptions, 'parentId' | 'type'>,\n  ): Promise<Account> {\n    if (!this.id) {\n      throw new Error('Account must be saved before creating children');\n    }\n    const { AccountCollection } = await import('../collections/Accounts');\n    const collection = await AccountCollection.create(this.options);\n    const parent = await collection.get({ id: this.id }, { cache: false });\n    if (!parent)\n      throw new Error('Parent account must be persisted and accessible');\n    if (\n      parent.ledgerId &&\n      ((options.ledgerId !== undefined &&\n        options.ledgerId !== parent.ledgerId) ||\n        (options.tenantId !== undefined &&\n          options.tenantId !== parent.tenantId))\n    )\n      throw new Error(\n        'Scoped children must inherit the parent ledger and owner',\n      );\n    const account = await collection.create({\n      ...options,\n      ...(parent.ledgerId\n        ? 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package/dist/chunks/Ledger-DwxK6NRF.js

@@ -0,0 +1,68 @@
+import { SmrtObject, field, smrt } from "@happyvertical/smrt-core";
+import { TenantScoped, tenantId } from "@happyvertical/smrt-tenancy";
+//#region src/models/Ledger.ts
+var __defProp = Object.defineProperty;
+var __getOwnPropDesc = Object.getOwnPropertyDescriptor;
+var __defNormalProp = (obj, key, value) => key in obj ? __defProp(obj, key, {
+	enumerable: true,
+	configurable: true,
+	writable: true,
+	value
+}) : obj[key] = value;
+var __decorateClass = (decorators, target, key, kind) => {
+	var result = kind > 1 ? void 0 : kind ? __getOwnPropDesc(target, key) : target;
+	for (var i = decorators.length - 1, decorator; i >= 0; i--) if (decorator = decorators[i]) result = (kind ? decorator(target, key, result) : decorator(result)) || result;
+	if (kind && result) __defProp(target, key, result);
+	return result;
+};
+var __publicField = (obj, key, value) => __defNormalProp(obj, typeof key !== "symbol" ? key + "" : key, value);
+var Ledger = class extends SmrtObject {
+	tenantId = null;
+	name = "";
+	currency = "USD";
+	balanceMode = "tolerant";
+	constructor(options = {}) {
+		super(options);
+		if (options.tenantId !== void 0) this.tenantId = options.tenantId;
+		if (options.name !== void 0) this.name = options.name;
+		if (options.currency !== void 0) this.currency = options.currency;
+		if (options.balanceMode !== void 0) this.balanceMode = options.balanceMode;
+	}
+	async delete() {
+		throw new Error("Ledgers cannot be deleted");
+	}
+	async validateBeforeSave() {
+		await super.validateBeforeSave();
+		this.requireInsertOnSave({ preserveDerivedSlug: true });
+		if (!["tolerant", "exact-integer"].includes(this.balanceMode)) throw new Error("Unknown ledger balance mode");
+		if (this.id) {
+			const stored = await this.db.get(this.tableName, { id: this.id });
+			if (stored && (stored.currency !== this.currency || stored.balance_mode !== this.balanceMode || stored.tenant_id !== this.tenantId)) throw new Error("Ledger currency, balance mode and owner are immutable");
+		}
+		if (!this.name.trim()) throw new Error("Ledger name is required");
+		if (!/^[A-Z]{3}$/.test(this.currency)) throw new Error("Ledger currency must be an uppercase ISO 4217 code");
+	}
+};
+__publicField(Ledger, "__smrtPackage__", "@happyvertical/smrt-ledgers");
+__decorateClass([tenantId({ nullable: true })], Ledger.prototype, "tenantId", 2);
+__decorateClass([field({ description: "The accounting scope name." })], Ledger.prototype, "name", 2);
+__decorateClass([field({ description: "ISO 4217 currency used by this ledger." })], Ledger.prototype, "currency", 2);
+__decorateClass([field({ description: "tolerant accepts decimal units; exact requires integer minor units." })], Ledger.prototype, "balanceMode", 2);
+Ledger = __decorateClass([TenantScoped({ mode: "optional" }), smrt({
+	api: { include: [
+		"list",
+		"get",
+		"create",
+		"update"
+	] },
+	mcp: { include: [
+		"list",
+		"get",
+		"create"
+	] },
+	cli: { skipApiCheck: true }
+})], Ledger);
+//#endregion
+export { Ledger as t };
+
+//# sourceMappingURL=Ledger-DwxK6NRF.js.map

package/dist/chunks/Ledger-DwxK6NRF.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"Ledger-DwxK6NRF.js","names":[],"sources":["../../src/models/Ledger.ts"],"sourcesContent":["import { field, SmrtObject, smrt } from '@happyvertical/smrt-core';\nimport { TenantScoped, tenantId } from '@happyvertical/smrt-tenancy';\nimport type { LedgerOptions } from '../types';\n\n/**\n * A named accounting scope. Exact ledgers store one currency's minor units and\n * reject fractional entries; legacy journals without a ledger retain the\n * tolerant balance rule for backwards compatibility.\n */\n@TenantScoped({ mode: 'optional' })\n@smrt({\n  api: { include: ['list', 'get', 'create', 'update'] },\n  mcp: { include: ['list', 'get', 'create'] },\n  cli: { skipApiCheck: true },\n})\nexport class Ledger extends SmrtObject { static __smrtPackage__ = \"@happyvertical/smrt-ledgers\";\n  @tenantId({ nullable: true })\n  tenantId: string | null = null;\n\n  @field({ description: 'The accounting scope name.' })\n  name = '';\n\n  /** ISO 4217 currency for this ledger's entries. */\n  @field({ description: 'ISO 4217 currency used by this ledger.' })\n  currency = 'USD';\n\n  @field({\n    description:\n      'tolerant accepts decimal units; exact requires integer minor units.',\n  })\n  balanceMode: 'tolerant' | 'exact-integer' = 'tolerant';\n\n  constructor(options: LedgerOptions = {}) {\n    super(options);\n    if (options.tenantId !== undefined) this.tenantId = options.tenantId;\n    if (options.name !== undefined) this.name = options.name;\n    if (options.currency !== undefined) this.currency = options.currency;\n    if (options.balanceMode !== undefined)\n      this.balanceMode = options.balanceMode;\n  }\n\n  async delete(): Promise<void> {\n    throw new Error('Ledgers cannot be deleted');\n  }\n\n  protected async validateBeforeSave(): Promise<void> {\n    await super.validateBeforeSave();\n    // A fresh accounting identity must never adopt another row by natural key.\n    // Core enforces this with INSERT uniqueness, including concurrent callers.\n    this.requireInsertOnSave({ preserveDerivedSlug: true });\n    if (!['tolerant', 'exact-integer'].includes(this.balanceMode))\n      throw new Error('Unknown ledger balance mode');\n    if (this.id) {\n      const stored = await this.db.get(this.tableName, { id: this.id });\n      if (\n        stored &&\n        (stored.currency !== this.currency ||\n          stored.balance_mode !== this.balanceMode ||\n          stored.tenant_id !== this.tenantId)\n      )\n        throw new Error(\n          'Ledger currency, balance mode and owner are immutable',\n        );\n    }\n    if (!this.name.trim()) throw new Error('Ledger name is required');\n    if (!/^[A-Z]{3}$/.test(this.currency))\n      throw new Error('Ledger currency must be an uppercase ISO 4217 code');\n  }\n}\n"],"mappings":";;;;;;;;;;;;;;;;;;AAeO,IAAM,SAAN,cAAqB,WAAW;CAErC,WAA0B;CAG1B,OAAO;CAIP,WAAW;CAMX,cAA4C;CAE5C,YAAY,UAAyB,CAAC,GAAG;EACvC,MAAM,OAAO;EACb,IAAI,QAAQ,aAAa,KAAA,GAAW,KAAK,WAAW,QAAQ;EAC5D,IAAI,QAAQ,SAAS,KAAA,GAAW,KAAK,OAAO,QAAQ;EACpD,IAAI,QAAQ,aAAa,KAAA,GAAW,KAAK,WAAW,QAAQ;EAC5D,IAAI,QAAQ,gBAAgB,KAAA,GAC1B,KAAK,cAAc,QAAQ;CAC/B;CAEA,MAAM,SAAwB;EAC5B,MAAM,IAAI,MAAM,2BAA2B;CAC7C;CAEA,MAAgB,qBAAoC;EAClD,MAAM,MAAM,mBAAmB;EAG/B,KAAK,oBAAoB,EAAE,qBAAqB,KAAK,CAAC;EACtD,IAAI,CAAC,CAAC,YAAY,eAAe,CAAA,CAAE,SAAS,KAAK,WAAW,GAC1D,MAAM,IAAI,MAAM,6BAA6B;EAC/C,IAAI,KAAK,IAAI;GACX,MAAM,SAAS,MAAM,KAAK,GAAG,IAAI,KAAK,WAAW,EAAE,IAAI,KAAK,GAAG,CAAC;GAChE,IACE,WACC,OAAO,aAAa,KAAK,YACxB,OAAO,iBAAiB,KAAK,eAC7B,OAAO,cAAc,KAAK,WAE5B,MAAM,IAAI,MACR,uDACF;EACJ;EACA,IAAI,CAAC,KAAK,KAAK,KAAK,GAAG,MAAM,IAAI,MAAM,yBAAyB;EAChE,IAAI,CAAC,aAAa,KAAK,KAAK,QAAQ,GAClC,MAAM,IAAI,MAAM,oDAAoD;CACxE;AACF;AArDyC,cAA5B,QAAmC,mBAAkB,6BAAA;AAEhE,gBAAA,CADC,SAAS,EAAE,UAAU,KAAK,CAAC,CAAA,GADjB,OAEX,WAAA,YAAA,CAAA;AAGA,gBAAA,CADC,MAAM,EAAE,aAAa,6BAA6B,CAAC,CAAA,GAJzC,OAKX,WAAA,QAAA,CAAA;AAIA,gBAAA,CADC,MAAM,EAAE,aAAa,yCAAyC,CAAC,CAAA,GARrD,OASX,WAAA,YAAA,CAAA;AAMA,gBAAA,CAJC,MAAM,EACL,aACE,sEACJ,CAAC,CAAA,GAdU,OAeX,WAAA,eAAA,CAAA;AAfW,SAAN,gBAAA,CANN,aAAa,EAAE,MAAM,WAAW,CAAC,GACjC,KAAK;CACJ,KAAK,EAAE,SAAS;EAAC;EAAQ;EAAO;EAAU;CAAQ,EAAE;CACpD,KAAK,EAAE,SAAS;EAAC;EAAQ;EAAO;CAAQ,EAAE;CAC1C,KAAK,EAAE,cAAc,KAAK;AAC5B,CAAC,CAAA,GACY,MAAA"}

package/dist/collections/JournalEntries.d.ts

@@ -29,6 +29,24 @@ export interface PostedJournalMovementOptions {
     from: Date;
     to: Date;
     currency: string;
+    /** Select credit-normal AP balances; default is debit-normal AR. */
+    normalBalance?: 'debit' | 'credit';
+}
+export interface CounterpartyBalance {
+    counterpartyKind: string;
+    counterpartyId: string;
+    currency: string;
+    /** Debit minus credit for asset AR accounts; callers choose the account set. */
+    balance: number;
+}
+export interface CounterpartyAgingRow extends CounterpartyBalance {
+    sourceRef: string;
+    dueDate: Date;
+    current: number;
+    days1To30: number;
+    days31To60: number;
+    days61To90: number;
+    daysOver90: number;
 }
 export declare class JournalEntryCollection extends SmrtCollection<JournalEntry> {
     static readonly _itemClass: typeof JournalEntry;
@@ -46,6 +64,14 @@ export declare class JournalEntryCollection extends SmrtCollection<JournalEntry>
      * @returns Array of entries
      */
     findByAccount(accountId: string): Promise<JournalEntry[]>;
+    /** Posted AR/AP net balances by opaque counterparty for selected accounts. */
+    getCounterpartyBalances(options: PostedJournalMovementOptions): Promise<CounterpartyBalance[]>;
+    /**
+     * Open-item aging. An invoice/allocation line needs a dueDate and sourceRef;
+     * a settlement line names that source in settlesSourceRef. This avoids
+     * pretending that net counterparty movements are aging.
+     */
+    getCounterpartyAging(options: PostedJournalMovementOptions, asOf: Date): Promise<CounterpartyAgingRow[]>;
     /**
      * Get account balance
      *

package/dist/collections/JournalEntries.d.ts.map

@@ -1 +1 @@
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+{"version":3,"file":"JournalEntries.d.ts","sourceRoot":"","sources":["../../src/collections/JournalEntries.ts"],"names":[],"mappings":"AAAA;;;;GAIG;AAEH,OAAO,EAAE,cAAc,EAAE,MAAM,0BAA0B,CAAC;AAM1D,OAAO,EAAE,YAAY,EAAE,MAAM,2BAAwB,CAAC;AACtD,OAAO,EAAmB,KAAK,eAAe,EAAE,MAAM,aAAU,CAAC;AAEjE,qFAAqF;AACrF,MAAM,WAAW,qBAAqB;IACpC,sFAAsF;IACtF,QAAQ,EAAE,MAAM,CAAC;IACjB,OAAO,EAAE,MAAM,CAAC;IAChB,SAAS,EAAE,MAAM,CAAC;IAClB,SAAS,EAAE,MAAM,CAAC;IAClB,WAAW,EAAE,IAAI,CAAC;IAClB,aAAa,EAAE,MAAM,CAAC;IACtB,YAAY,EAAE,MAAM,CAAC;IACrB,SAAS,EAAE,MAAM,GAAG,IAAI,CAAC;IACzB,QAAQ,EAAE,MAAM,CAAC;IACjB,KAAK,EAAE,MAAM,CAAC;IACd,MAAM,EAAE,MAAM,CAAC;IACf,yEAAyE;IACzE,gBAAgB,EAAE,MAAM,CAAC;CAC1B;AAED,MAAM,WAAW,4BAA4B;IAC3C,QAAQ,EAAE,MAAM,CAAC;IACjB,UAAU,EAAE,SAAS,MAAM,EAAE,CAAC;IAC9B,IAAI,EAAE,IAAI,CAAC;IACX,EAAE,EAAE,IAAI,CAAC;IACT,QAAQ,EAAE,MAAM,CAAC;IACjB,oEAAoE;IACpE,aAAa,CAAC,EAAE,OAAO,GAAG,QAAQ,CAAC;CACpC;AAED,MAAM,WAAW,mBAAmB;IAClC,gBAAgB,EAAE,MAAM,CAAC;IACzB,cAAc,EAAE,MAAM,CAAC;IACvB,QAAQ,EAAE,MAAM,CAAC;IACjB,gFAAgF;IAChF,OAAO,EAAE,MAAM,CAAC;CACjB;AAED,MAAM,WAAW,oBAAqB,SAAQ,mBAAmB;IAC/D,SAAS,EAAE,MAAM,CAAC;IAClB,OAAO,EAAE,IAAI,CAAC;IACd,OAAO,EAAE,MAAM,CAAC;IAChB,SAAS,EAAE,MAAM,CAAC;IAClB,UAAU,EAAE,MAAM,CAAC;IACnB,UAAU,EAAE,MAAM,CAAC;IACnB,UAAU,EAAE,MAAM,CAAC;CACpB;AAaD,qBAAa,sBAAuB,SAAQ,cAAc,CAAC,YAAY,CAAC;IACtE,MAAM,CAAC,QAAQ,CAAC,UAAU,sBAAgB;IAE1C;;;;;OAKG;IACG,aAAa,CAAC,SAAS,EAAE,MAAM,GAAG,OAAO,CAAC,YAAY,EAAE,CAAC;IAM/D;;;;;OAKG;IACG,aAAa,CAAC,SAAS,EAAE,MAAM,GAAG,OAAO,CAAC,YAAY,EAAE,CAAC;IAM/D,8EAA8E;IACxE,uBAAuB,CAC3B,OAAO,EAAE,4BAA4B,GACpC,OAAO,CAAC,mBAAmB,EAAE,CAAC;IA4BjC;;;;OAIG;IACG,oBAAoB,CACxB,OAAO,EAAE,4BAA4B,EACrC,IAAI,EAAE,IAAI,GACT,OAAO,CAAC,oBAAoB,EAAE,CAAC;IA0DlC;;;;;;;;;OASG;IACG,iBAAiB,CAAC,SAAS,EAAE,MAAM,EAAE,QAAQ,CAAC,EAAE,IAAI,GAAG,OAAO,CAAC,MAAM,CAAC;IA4C5E;;;;;OAKG;IACG,eAAe,CAAC,QAAQ,CAAC,EAAE,IAAI,GAAG,OAAO,CAAC,eAAe,EAAE,CAAC;IA+BlE;;;;;;OAMG;IACG,qBAAqB,CACzB,KAAK,EAAE,IAAI,EACX,GAAG,EAAE,IAAI,GACR,OAAO,CAAC;QAAE,WAAW,EAAE,MAAM,CAAC;QAAC,YAAY,EAAE,MAAM,CAAA;KAAE,CAAC;IAsBzD;;;;;OAKG;IACG,cAAc,CAAC,UAAU,EAAE,MAAM,EAAE,GAAG,OAAO,CAAC,YAAY,EAAE,CAAC;IAWnE;;;;OAIG;IACG,mBAAmB,CACvB,OAAO,EAAE,4BAA4B,GACpC,OAAO,CAAC,qBAAqB,EAAE,CAAC;IAsEnC;;;;;OAKG;IACG,gBAAgB,CACpB,SAAS,EAAE,MAAM,GAChB,OAAO,CAAC,KAAK,CAAC;QAAE,KAAK,EAAE,YAAY,CAAC;QAAC,cAAc,EAAE,MAAM,CAAA;KAAE,CAAC,CAAC;IA+ClE;;;;;OAKG;IACG,YAAY,CAAC,QAAQ,EAAE,MAAM,GAAG,OAAO,CAAC,YAAY,EAAE,CAAC;IAI7D;;;;;;;OAOG;IACG,UAAU,IAAI,OAAO,CAAC,YAAY,EAAE,CAAC;IAI3C;;;;;;;;OAQG;IACG,eAAe,CAAC,QAAQ,EAAE,MAAM,GAAG,OAAO,CAAC,YAAY,EAAE,CAAC;CAOjE"}

package/dist/collections/Journals.d.ts.map

@@ -1 +1 @@
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+{"version":3,"file":"Journals.d.ts","sourceRoot":"","sources":["../../src/collections/Journals.ts"],"names":[],"mappings":"AAAA;;;;GAIG;AAEH,OAAO,EAAE,cAAc,EAAE,MAAM,0BAA0B,CAAC;AAE1D,OAAO,EAAE,OAAO,EAAE,MAAM,sBAAmB,CAAC;AAC5C,OAAO,EAEL,KAAK,iBAAiB,EACtB,KAAK,aAAa,EACnB,MAAM,aAAU,CAAC;AAElB,qBAAa,iBAAkB,SAAQ,cAAc,CAAC,OAAO,CAAC;IAC5D,MAAM,CAAC,QAAQ,CAAC,UAAU,iBAAW;IAErC;;;;;OAKG;IACH,OAAO,CAAC,qBAAqB;IAM7B;;;;;OAKG;IACG,YAAY,CAAC,MAAM,EAAE,MAAM,GAAG,OAAO,CAAC,OAAO,GAAG,IAAI,CAAC;IAQ3D;;;;;;OAMG;IACG,eAAe,CAAC,KAAK,EAAE,IAAI,EAAE,GAAG,EAAE,IAAI,GAAG,OAAO,CAAC,OAAO,EAAE,CAAC;IAUjE;;;;;OAKG;IACG,YAAY,CAAC,YAAY,EAAE,MAAM,GAAG,OAAO,CAAC,OAAO,EAAE,CAAC;IAO5D;;;;;OAKG;IACG,YAAY,CAAC,MAAM,EAAE,aAAa,GAAG,OAAO,CAAC,OAAO,EAAE,CAAC;IAO7D;;;;OAIG;IACG,UAAU,IAAI,OAAO,CAAC,OAAO,EAAE,CAAC;IAItC;;;;OAIG;IACG,UAAU,IAAI,OAAO,CAAC,OAAO,EAAE,CAAC;IAItC;;;;;OAKG;IACG,iBAAiB,CAAC,IAAI,EAAE,iBAAiB,GAAG,OAAO,CAAC,OAAO,CAAC;IA4ClE;;;;;OAKG;IACG,IAAI,CAAC,SAAS,EAAE,MAAM,GAAG,OAAO,CAAC,OAAO,CAAC;IAS/C;;;;;;OAMG;IACG,IAAI,CAAC,SAAS,EAAE,MAAM,EAAE,MAAM,EAAE,MAAM,GAAG,OAAO,CAAC,OAAO,CAAC;IAS/D;;;;;OAKG;IACG,eAAe,CAAC,SAAS,EAAE,MAAM,GAAG,OAAO,CAAC,OAAO,EAAE,CAAC;IAO5D;;;;;;OAMG;IACG,WAAW,CAAC,IAAI,EAAE,MAAM,EAAE,KAAK,EAAE,MAAM,GAAG,OAAO,CAAC,OAAO,EAAE,CAAC;IAUlE;;;;;OAKG;IACG,YAAY,CAAC,QAAQ,EAAE,MAAM,GAAG,OAAO,CAAC,OAAO,EAAE,CAAC;IAIxD;;;;;;;OAOG;IACG,UAAU,IAAI,OAAO,CAAC,OAAO,EAAE,CAAC;IAItC;;;;;;;;OAQG;IACG,eAAe,CAAC,QAAQ,EAAE,MAAM,GAAG,OAAO,CAAC,OAAO,EAAE,CAAC;CAG5D"}

package/dist/collections/Ledgers.d.ts

@@ -0,0 +1,6 @@
+import { SmrtCollection } from '@happyvertical/smrt-core';
+import { Ledger } from "../models/Ledger.js";
+export declare class LedgerCollection extends SmrtCollection<Ledger> {
+    static readonly _itemClass: typeof Ledger;
+}
+//# sourceMappingURL=Ledgers.d.ts.map

package/dist/collections/Ledgers.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"Ledgers.d.ts","sourceRoot":"","sources":["../../src/collections/Ledgers.ts"],"names":[],"mappings":"AAAA,OAAO,EAAE,cAAc,EAAE,MAAM,0BAA0B,CAAC;AAC1D,OAAO,EAAE,MAAM,EAAE,MAAM,qBAAkB,CAAC;AAE1C,qBAAa,gBAAiB,SAAQ,cAAc,CAAC,MAAM,CAAC;IAC1D,MAAM,CAAC,QAAQ,CAAC,UAAU,gBAAU;CACrC"}

package/dist/collections/index.d.ts

@@ -1,4 +1,5 @@
 export { AccountCollection } from "./Accounts.js";
 export { JournalEntryCollection } from "./JournalEntries.js";
 export { JournalCollection } from "./Journals.js";
+export { LedgerCollection } from "./Ledgers.js";
 //# sourceMappingURL=index.d.ts.map

package/dist/collections/index.d.ts.map

@@ -1 +1 @@
-{"version":3,"file":"index.d.ts","sourceRoot":"","sources":["../../src/collections/index.ts"],"names":[],"mappings":"AAAA,OAAO,EAAE,iBAAiB,EAAE,MAAM,eAAY,CAAC;AAC/C,OAAO,EAAE,sBAAsB,EAAE,MAAM,qBAAkB,CAAC;AAC1D,OAAO,EAAE,iBAAiB,EAAE,MAAM,eAAY,CAAC"}
+{"version":3,"file":"index.d.ts","sourceRoot":"","sources":["../../src/collections/index.ts"],"names":[],"mappings":"AAAA,OAAO,EAAE,iBAAiB,EAAE,MAAM,eAAY,CAAC;AAC/C,OAAO,EAAE,sBAAsB,EAAE,MAAM,qBAAkB,CAAC;AAC1D,OAAO,EAAE,iBAAiB,EAAE,MAAM,eAAY,CAAC;AAC/C,OAAO,EAAE,gBAAgB,EAAE,MAAM,cAAW,CAAC"}

package/dist/index.d.ts

@@ -62,13 +62,16 @@
 import './__smrt-register__.js';
 import './prompts.js';
 export { AccountCollection } from "./collections/Accounts.js";
-export { JournalEntryCollection, type PostedJournalMovement, type PostedJournalMovementOptions, } from "./collections/JournalEntries.js";
+export { type CounterpartyAgingRow, type CounterpartyBalance, JournalEntryCollection, type PostedJournalMovement, type PostedJournalMovementOptions, } from "./collections/JournalEntries.js";
 export { JournalCollection } from "./collections/Journals.js";
+export { LedgerCollection } from "./collections/Ledgers.js";
 export { LEDGER_ACCOUNTS_TABLE, LEDGER_ACCOUNTS_TABLE_MOVE, LEGACY_ACCOUNTS_TABLE, LedgerAccountsTableMoveError, type LedgerAccountsTableMoveOptions, type LedgerAccountsTableMovePlan, type LedgerAccountsTableMoveResult, migrateLedgerAccountsTable, planLedgerAccountsTableMove, } from "./migrations/ledger-accounts-table.js";
 export { Account } from "./models/Account.js";
 export { Journal } from "./models/Journal.js";
 export { JournalEntry } from "./models/JournalEntry.js";
+export { Ledger } from "./models/Ledger.js";
+export { type Counterparty, type LedgerPostingInput, postLedgerEntry, postPayable, postReceivable, postSettlement, } from "./postings.js";
 export { promptMessageOptions, smrtLedgersJournalSummarizePrompt, } from "./prompts.js";
 export { BookkeepingRecipe } from "./recipes.js";
-export type { AccountOptions, AccountTree, AccountTreeNode, AccountType, CreateJournalData, JournalEntryData, JournalEntryOptions, JournalOptions, JournalStatus, TrialBalanceRow, } from "./types.js";
+export type { AccountOptions, AccountTree, AccountTreeNode, AccountType, CreateJournalData, JournalEntryData, JournalEntryOptions, JournalOptions, JournalStatus, LedgerBalanceMode, LedgerOptions, TrialBalanceRow, } from "./types.js";
 //# sourceMappingURL=index.d.ts.map

package/dist/index.d.ts.map

@@ -1 +1 @@
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+{"version":3,"file":"index.d.ts","sourceRoot":"","sources":["../src/index.ts"],"names":[],"mappings":"AAAA;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;GA4DG;AAKH,OAAO,wBAAwB,CAAC;AAGhC,OAAO,cAAc,CAAC;AAGtB,OAAO,EAAE,iBAAiB,EAAE,MAAM,2BAAwB,CAAC;AAC3D,OAAO,EACL,KAAK,oBAAoB,EACzB,KAAK,mBAAmB,EACxB,sBAAsB,EACtB,KAAK,qBAAqB,EAC1B,KAAK,4BAA4B,GAClC,MAAM,iCAA8B,CAAC;AACtC,OAAO,EAAE,iBAAiB,EAAE,MAAM,2BAAwB,CAAC;AAC3D,OAAO,EAAE,gBAAgB,EAAE,MAAM,0BAAuB,CAAC;AAEzD,OAAO,EACL,qBAAqB,EACrB,0BAA0B,EAC1B,qBAAqB,EACrB,4BAA4B,EAC5B,KAAK,8BAA8B,EACnC,KAAK,2BAA2B,EAChC,KAAK,6BAA6B,EAClC,0BAA0B,EAC1B,2BAA2B,GAC5B,MAAM,uCAAoC,CAAC;AAE5C,OAAO,EAAE,OAAO,EAAE,MAAM,qBAAkB,CAAC;AAC3C,OAAO,EAAE,OAAO,EAAE,MAAM,qBAAkB,CAAC;AAC3C,OAAO,EAAE,YAAY,EAAE,MAAM,0BAAuB,CAAC;AACrD,OAAO,EAAE,MAAM,EAAE,MAAM,oBAAiB,CAAC;AACzC,OAAO,EACL,KAAK,YAAY,EACjB,KAAK,kBAAkB,EACvB,eAAe,EACf,WAAW,EACX,cAAc,EACd,cAAc,GACf,MAAM,eAAY,CAAC;AAGpB,OAAO,EACL,oBAAoB,EACpB,iCAAiC,GAClC,MAAM,cAAW,CAAC;AACnB,OAAO,EAAE,iBAAiB,EAAE,MAAM,cAAW,CAAC;AAE9C,YAAY,EACV,cAAc,EACd,WAAW,EACX,eAAe,EACf,WAAW,EACX,iBAAiB,EACjB,gBAAgB,EAChB,mBAAmB,EACnB,cAAc,EACd,aAAa,EACb,iBAAiB,EACjB,aAAa,EACb,eAAe,GAChB,MAAM,YAAS,CAAC"}