@ketvietlab/ketsuite 0.1.2 → 0.1.5

package/dist/modules/account/analytics.js

@@ -0,0 +1,457 @@
+/**
+ * Ledger analytics: the aggregates an accounting overview is made of.
+ *
+ * These live apart from `functions.ts` because they answer a different kind of
+ * question. Everything there reads or writes one document; everything here reads
+ * the whole ledger for a window and returns a number nobody can point at a row
+ * for. Keeping them together would have hidden that difference behind a shared
+ * file — and the aggregates need their own rule about signs, which is worth
+ * stating once rather than per call site.
+ *
+ * The rule: a balance is always reported in the direction the account is kept.
+ * Revenue and liabilities read credit minus debit, expenses and assets read
+ * debit minus credit. So every amount here is positive when the books say the
+ * ordinary thing, and a negative revenue figure means refunds outran sales
+ * rather than that a sign convention leaked out of the module.
+ *
+ * Drafts never count. Every aggregate is built from posted moves alone, which is
+ * the same ledger `trialBalance` reports, so a dashboard total and a trial
+ * balance run over the same window agree.
+ */
+import { and, defineFn, eq, from, inArray } from '@ketvietlab/ketjs';
+import { accountsById, ledgerOf, linesOfMoves, postedMoves } from './functions.js';
+import { accountingFilterDateText, civilDateAt } from './date.js';
+import { minorText, moneyMinor, roundedQuotient } from './money.js';
+const n = (value) => Number(value ?? 0);
+/** Revenue, in the direction revenue is kept. */
+const REVENUE_TYPES = ['income', 'income_other'];
+/** What the goods sold actually cost — the subtrahend in a gross margin. */
+const COST_OF_SALES_TYPES = ['expense_direct_cost'];
+/** Everything spent that is not the cost of the goods sold. */
+const OPERATING_EXPENSE_TYPES = ['expense', 'expense_other', 'expense_depreciation'];
+const EXPENSE_TYPES = [...COST_OF_SALES_TYPES, ...OPERATING_EXPENSE_TYPES];
+const ASSET_TYPES = [
+    'asset_receivable',
+    'asset_cash',
+    'asset_current',
+    'asset_non_current',
+    'asset_prepayments',
+    'asset_fixed',
+];
+const LIABILITY_TYPES = [
+    'liability_payable',
+    'liability_credit_card',
+    'liability_current',
+    'liability_non_current',
+];
+const CASH_TYPES = ['asset_cash'];
+const RECEIVABLE_TYPES = ['asset_receivable'];
+const PAYABLE_TYPES = ['liability_payable'];
+/**
+ * Equity and off-balance accounts belong to no group above, on purpose. Equity is
+ * not a period result and off-balance records what the company holds without
+ * owning — adding either to total assets is the mistake a statutory chart makes
+ * easy.
+ *
+ * Adding an account type to the ledger and forgetting it here would silently drop
+ * it out of every total on the dashboard, so the omission is a compile error
+ * instead: `Record<Unclassified, never>` needs a key the moment `Unclassified`
+ * stops being `never`.
+ */
+const CLASSIFIED = [
+    ...REVENUE_TYPES,
+    ...EXPENSE_TYPES,
+    ...ASSET_TYPES,
+    ...LIABILITY_TYPES,
+    'equity',
+    'equity_unaffected',
+    'off_balance',
+];
+const EVERY_TYPE_CLASSIFIED = {};
+void EVERY_TYPE_CLASSIFIED;
+async function totalsOf(ctx, dateFrom, dateTo, scale) {
+    const moves = await postedMoves(ctx, dateFrom, dateTo);
+    const totals = new Map();
+    for (const line of await linesOfMoves(ctx, [...moves.keys()])) {
+        const held = totals.get(String(line.accountId)) ?? { debit: 0n, credit: 0n };
+        held.debit += moneyMinor(line.debit, scale);
+        held.credit += moneyMinor(line.credit, scale);
+        totals.set(String(line.accountId), held);
+    }
+    return totals;
+}
+/** Sums one side of the books: `credit` for what is owed or earned, `debit` for what is held or spent. */
+const sumOf = (totals, accounts, types, natural) => {
+    let sum = 0n;
+    for (const [accountId, held] of totals) {
+        const type = String(accounts.get(accountId)?.accountType);
+        if (!types.includes(type))
+            continue;
+        sum += natural === 'debit' ? held.debit - held.credit : held.credit - held.debit;
+    }
+    return sum;
+};
+/** The per-account contribution behind a total, largest first and never noise. */
+const breakdownOf = (totals, accounts, types, natural, scale) => [...totals]
+    .map(([accountId, held]) => {
+    const account = accounts.get(accountId);
+    return {
+        accountId,
+        code: String(account?.code ?? ''),
+        name: String(account?.name ?? ''),
+        accountType: String(account?.accountType ?? ''),
+        amount: natural === 'debit' ? held.debit - held.credit : held.credit - held.debit,
+    };
+})
+    .filter((row) => types.includes(row.accountType) && row.amount !== 0n)
+    .sort((a, b) => (a.amount === b.amount ? a.code.localeCompare(b.code) : a.amount > b.amount ? -1 : 1))
+    .map((row) => ({ ...row, amount: minorText(row.amount, scale) }));
+/** Exact ratio reduced to six decimals before crossing the JSON number boundary. */
+const ratioOf = (numerator, denominator) => {
+    if (denominator === 0n)
+        return null;
+    const sign = denominator < 0n ? -1n : 1n;
+    return Number(roundedQuotient(numerator * sign * 1000000n, denominator * sign)) / 1_000_000;
+};
+/**
+ * A date window split into buckets.
+ *
+ * Days for a window a month or two long, months beyond that: thirty points read
+ * as a shape, and four hundred read as a smear. The caller may force either,
+ * because a screen comparing two windows must bucket both the same way even when
+ * one of them is a day shorter.
+ */
+const DAY = 86_400_000;
+const startOfDay = (at) => new Date(Date.UTC(at.getUTCFullYear(), at.getUTCMonth(), at.getUTCDate()));
+const bucketsOf = (dateFrom, dateTo, granularity) => {
+    const fromText = accountingFilterDateText(dateFrom);
+    const toText = accountingFilterDateText(dateTo);
+    if (!fromText || !toText)
+        return [];
+    const from = startOfDay(new Date(`${fromText}T00:00:00.000Z`));
+    const to = startOfDay(new Date(`${toText}T00:00:00.000Z`));
+    if (!Number.isFinite(from.getTime()) || !Number.isFinite(to.getTime()) || to < from)
+        return [];
+    const buckets = [];
+    if (granularity === 'day') {
+        for (let at = from.getTime(); at <= to.getTime(); at += DAY) {
+            const start = new Date(at);
+            buckets.push({
+                start: start.toISOString(),
+                end: new Date(at + DAY - 1).toISOString(),
+                label: start.toISOString().slice(0, 10),
+            });
+        }
+        return buckets;
+    }
+    let cursor = new Date(Date.UTC(from.getUTCFullYear(), from.getUTCMonth(), 1));
+    while (cursor <= to) {
+        const next = new Date(Date.UTC(cursor.getUTCFullYear(), cursor.getUTCMonth() + 1, 1));
+        buckets.push({
+            start: cursor.toISOString(),
+            end: new Date(next.getTime() - 1).toISOString(),
+            label: cursor.toISOString().slice(0, 7),
+        });
+        cursor = next;
+    }
+    return buckets;
+};
+/** Days for two months or less, months above that. */
+const granularityOf = (dateFrom, dateTo) => {
+    const from = accountingFilterDateText(dateFrom);
+    const to = accountingFilterDateText(dateTo);
+    if (!from || !to)
+        return 'day';
+    const span = (startOfDay(new Date(`${to}T00:00:00.000Z`)).getTime() -
+        startOfDay(new Date(`${from}T00:00:00.000Z`)).getTime()) /
+        DAY;
+    return Number.isFinite(span) && span <= 62 ? 'day' : 'month';
+};
+/** The date an open item came due, falling back through what the document knows. */
+const maturityOf = (line, move) => String(line.dateMaturity ?? move.invoiceDateDue ?? move.documentDate ?? move.accountingDate ?? '').slice(0, 10);
+export const analyticsFunctions = {
+    /**
+     * Revenue, cost, and profit for one window, with the accounts behind each.
+     *
+     * Gross margin divides by revenue, so it is null rather than zero when nothing
+     * was earned: a period with no sales has no margin, and reporting 0% would
+     * read as one that sold at exactly cost.
+     */
+    performance: defineFn({
+        input: { dateFrom: 'date?', dateTo: 'date?' },
+        effects: ['read:account.Account', 'read:account.Move', 'read:account.MoveLine', 'read:company.Company'],
+        agent: true,
+        handler: async (ctx, args) => {
+            const { currency, scale } = await ledgerOf(ctx);
+            const [accounts, totals] = await Promise.all([
+                accountsById(ctx),
+                totalsOf(ctx, args.dateFrom, args.dateTo, scale),
+            ]);
+            const revenue = sumOf(totals, accounts, REVENUE_TYPES, 'credit');
+            const costOfSales = sumOf(totals, accounts, COST_OF_SALES_TYPES, 'debit');
+            const operatingExpense = sumOf(totals, accounts, OPERATING_EXPENSE_TYPES, 'debit');
+            const expense = costOfSales + operatingExpense;
+            return {
+                currency,
+                revenue: minorText(revenue, scale),
+                costOfSales: minorText(costOfSales, scale),
+                operatingExpense: minorText(operatingExpense, scale),
+                expense: minorText(expense, scale),
+                grossProfit: minorText(revenue - costOfSales, scale),
+                profit: minorText(revenue - expense, scale),
+                grossMargin: ratioOf(revenue - costOfSales, revenue),
+                revenueByAccount: breakdownOf(totals, accounts, REVENUE_TYPES, 'credit', scale),
+                expenseByAccount: breakdownOf(totals, accounts, EXPENSE_TYPES, 'debit', scale),
+            };
+        },
+    }),
+    /**
+     * What the company holds and owes as at a date.
+     *
+     * No `dateFrom`: a balance is the whole ledger up to a moment, and a window
+     * would report the movement instead — the mistake that makes total assets
+     * shrink when a user narrows the date filter.
+     */
+    position: defineFn({
+        input: { asOf: 'date?' },
+        effects: ['read:account.Account', 'read:account.Move', 'read:account.MoveLine', 'read:company.Company'],
+        agent: true,
+        handler: async (ctx, args) => {
+            const { currency, scale } = await ledgerOf(ctx);
+            const [accounts, totals] = await Promise.all([
+                accountsById(ctx),
+                totalsOf(ctx, undefined, args.asOf, scale),
+            ]);
+            return {
+                currency,
+                cash: minorText(sumOf(totals, accounts, CASH_TYPES, 'debit'), scale),
+                assets: minorText(sumOf(totals, accounts, ASSET_TYPES, 'debit'), scale),
+                liabilities: minorText(sumOf(totals, accounts, LIABILITY_TYPES, 'credit'), scale),
+            };
+        },
+    }),
+    /**
+     * Revenue and cost of sales per bucket across a window.
+     *
+     * Each bucket holds what was earned inside it, not a running total: a reader
+     * asking which week was weak needs the weeks, and a cumulative line answers a
+     * different question while looking like this one.
+     */
+    revenueTimeline: defineFn({
+        input: { dateFrom: 'date', dateTo: 'date', granularity: 'text?' },
+        effects: ['read:account.Account', 'read:account.Move', 'read:account.MoveLine', 'read:company.Company'],
+        agent: true,
+        handler: async (ctx, args) => {
+            const { currency, scale } = await ledgerOf(ctx);
+            const asked = String(args.granularity ?? '');
+            const granularity = asked === 'day' || asked === 'month'
+                ? asked
+                : granularityOf(String(args.dateFrom), String(args.dateTo));
+            const buckets = bucketsOf(String(args.dateFrom), String(args.dateTo), granularity);
+            if (!buckets.length)
+                return { currency, granularity, points: [] };
+            const accounts = await accountsById(ctx);
+            const moves = await postedMoves(ctx, args.dateFrom, args.dateTo);
+            const lines = await linesOfMoves(ctx, [...moves.keys()]);
+            const points = buckets.map((bucket) => ({ ...bucket, revenue: 0n, costOfSales: 0n }));
+            // One pass over the journal items, each landing in the bucket its move's
+            // date falls in. Binary search would be premature: a window is at most a
+            // few hundred buckets and the line count dominates either way.
+            const index = new Map(points.map((point, at) => [point.label, at]));
+            const labelOf = (date) => (granularity === 'day' ? date.slice(0, 10) : date.slice(0, 7));
+            for (const line of lines) {
+                const move = moves.get(String(line.moveId));
+                if (!move)
+                    continue;
+                const at = index.get(labelOf(String(move.accountingDate)));
+                if (at === undefined)
+                    continue;
+                const type = String(accounts.get(String(line.accountId))?.accountType);
+                if (REVENUE_TYPES.includes(type)) {
+                    points[at].revenue += moneyMinor(line.credit, scale) - moneyMinor(line.debit, scale);
+                }
+                else if (COST_OF_SALES_TYPES.includes(type)) {
+                    points[at].costOfSales += moneyMinor(line.debit, scale) - moneyMinor(line.credit, scale);
+                }
+            }
+            return {
+                currency,
+                granularity,
+                points: points.map((point) => ({
+                    start: point.start,
+                    end: point.end,
+                    label: point.label,
+                    revenue: minorText(point.revenue, scale),
+                    costOfSales: minorText(point.costOfSales, scale),
+                })),
+            };
+        },
+    }),
+    /**
+     * What is still owed, both ways, split by whether it has come due.
+     *
+     * Read from unreconciled journal items rather than from invoice totals, so a
+     * partly paid invoice contributes what is left of it instead of all or none.
+     */
+    openItemSummary: defineFn({
+        input: { asOf: 'date?', partnerLimit: 'int?' },
+        effects: [
+            'read:account.Account',
+            'read:account.Move',
+            'read:account.MoveLine',
+            'read:company.Company',
+            'read:partner.Partner',
+        ],
+        agent: true,
+        handler: async (ctx, args) => {
+            const { currency, scale, timezone } = await ledgerOf(ctx);
+            const asOf = accountingFilterDateText(args.asOf) ?? civilDateAt(new Date(), timezone);
+            const limit = Math.max(0, Math.trunc(n(args.partnerLimit))) || 5;
+            const accounts = await accountsById(ctx);
+            const sides = {
+                receivable: [...accounts.values()]
+                    .filter((row) => RECEIVABLE_TYPES.includes(String(row.accountType)))
+                    .map((row) => String(row.id)),
+                payable: [...accounts.values()]
+                    .filter((row) => PAYABLE_TYPES.includes(String(row.accountType)))
+                    .map((row) => String(row.id)),
+            };
+            const control = [...sides.receivable, ...sides.payable];
+            const zero = minorText(0n, scale);
+            const empty = { total: zero, current: zero, overdue: zero, partners: [] };
+            if (!control.length)
+                return { currency, asOf, receivable: empty, payable: empty };
+            const moves = await postedMoves(ctx, undefined, asOf);
+            const L = ctx.table('account.MoveLine');
+            const lines = [];
+            for (let at = 0; at < control.length; at += 400) {
+                lines.push(...(await ctx.db.all(from(L).where(and(eq(L.reconciled, false), inArray(L.accountId, control.slice(at, at + 400)))))));
+            }
+            const held = {
+                receivable: { total: 0n, current: 0n, overdue: 0n, partners: new Map() },
+                payable: { total: 0n, current: 0n, overdue: 0n, partners: new Map() },
+            };
+            const partnerIds = new Set();
+            for (const line of lines) {
+                const move = moves.get(String(line.moveId));
+                const residual = moneyMinor(line.amountResidual, scale);
+                if (!move || residual <= 0n)
+                    continue;
+                const side = sides.receivable.includes(String(line.accountId)) ? 'receivable' : 'payable';
+                const bucket = held[side];
+                const overdue = maturityOf(line, move) < asOf;
+                bucket.total += residual;
+                if (overdue)
+                    bucket.overdue += residual;
+                else
+                    bucket.current += residual;
+                const partnerId = String(line.partnerId ?? move.partnerId ?? '');
+                if (!partnerId)
+                    continue;
+                partnerIds.add(partnerId);
+                const seen = bucket.partners.get(partnerId) ?? [0n, 0n];
+                bucket.partners.set(partnerId, [seen[0] + residual, seen[1] + (overdue ? residual : 0n)]);
+            }
+            const P = ctx.table('partner.Partner');
+            const names = new Map(partnerIds.size
+                ? (await ctx.db.all(from(P).where(inArray(P.id, [...partnerIds])))).map((row) => [
+                    String(row.id),
+                    String(row.name ?? ''),
+                ])
+                : []);
+            const report = (side) => ({
+                total: minorText(side.total, scale),
+                current: minorText(side.current, scale),
+                overdue: minorText(side.overdue, scale),
+                partners: [...side.partners]
+                    .map(([partnerId, [total, overdue]]) => ({
+                    partnerId,
+                    name: names.get(partnerId) ?? partnerId,
+                    total,
+                    overdue,
+                }))
+                    .sort((a, b) => (a.total === b.total ? a.name.localeCompare(b.name) : a.total > b.total ? -1 : 1))
+                    .slice(0, limit)
+                    .map((row) => ({
+                    ...row,
+                    total: minorText(row.total, scale),
+                    overdue: minorText(row.overdue, scale),
+                })),
+            });
+            return { currency, asOf, receivable: report(held.receivable), payable: report(held.payable) };
+        },
+    }),
+    /**
+     * Money that actually moved through cash and bank accounts in a window.
+     *
+     * Each line is classified by what it was posted against on the same move, so
+     * the figures are the ledger's own account types rather than a guess from the
+     * journal a payment happened to use. Amounts are signed: positive came in.
+     */
+    cashFlow: defineFn({
+        input: { dateFrom: 'date?', dateTo: 'date?' },
+        effects: ['read:account.Account', 'read:account.Move', 'read:account.MoveLine', 'read:company.Company'],
+        agent: true,
+        handler: async (ctx, args) => {
+            const { currency, scale } = await ledgerOf(ctx);
+            const accounts = await accountsById(ctx);
+            const moves = await postedMoves(ctx, args.dateFrom, args.dateTo);
+            const lines = await linesOfMoves(ctx, [...moves.keys()]);
+            const byMove = new Map();
+            for (const line of lines) {
+                const held = byMove.get(String(line.moveId)) ?? [];
+                held.push(line);
+                byMove.set(String(line.moveId), held);
+            }
+            const typeOf = (line) => String(accounts.get(String(line.accountId))?.accountType ?? '');
+            const isCash = (line) => CASH_TYPES.includes(typeOf(line));
+            const flows = { sales: 0n, purchases: 0n, operating: 0n, other: 0n };
+            for (const held of byMove.values()) {
+                const cash = held.filter(isCash);
+                if (!cash.length)
+                    continue;
+                const movement = cash.reduce((sum, line) => sum + moneyMinor(line.debit, scale) - moneyMinor(line.credit, scale), 0n);
+                if (movement === 0n)
+                    continue;
+                // The counterpart weight decides the bucket: a receipt settling a
+                // receivable is sales however it was journalled, and a move touching
+                // several counterparts is filed under the largest of them.
+                const weights = { sales: 0n, purchases: 0n, operating: 0n, other: 0n };
+                for (const line of held) {
+                    if (isCash(line))
+                        continue;
+                    const type = typeOf(line);
+                    const balance = moneyMinor(line.debit, scale) - moneyMinor(line.credit, scale);
+                    const size = balance < 0n ? -balance : balance;
+                    if (RECEIVABLE_TYPES.includes(type) ||
+                        REVENUE_TYPES.includes(type)) {
+                        weights.sales += size;
+                    }
+                    else if (PAYABLE_TYPES.includes(type) ||
+                        COST_OF_SALES_TYPES.includes(type)) {
+                        weights.purchases += size;
+                    }
+                    else if (OPERATING_EXPENSE_TYPES.includes(type)) {
+                        weights.operating += size;
+                    }
+                    else {
+                        weights.other += size;
+                    }
+                }
+                const bucket = Object.entries(weights).sort((a, b) => a[1] === b[1] ? 0 : a[1] > b[1] ? -1 : 1)[0];
+                flows[bucket && bucket[1] > 0n ? bucket[0] : 'other'] += movement;
+            }
+            const net = flows.sales + flows.purchases + flows.operating + flows.other;
+            return {
+                currency,
+                sales: minorText(flows.sales, scale),
+                purchases: minorText(flows.purchases, scale),
+                operating: minorText(flows.operating, scale),
+                other: minorText(flows.other, scale),
+                net: minorText(net, scale),
+            };
+        },
+    }),
+};
+export { bucketsOf, granularityOf };
+//# sourceMappingURL=analytics.js.map

package/dist/modules/account/analytics.js.map

@@ -0,0 +1 @@
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package/dist/modules/account/assets-costing.d.ts

@@ -0,0 +1,4 @@
+import type { FnSpec } from '@ketvietlab/ketjs';
+export declare const assetCostingFunctions: Record<string, FnSpec>;
+export declare const accountAssetCostingFunctions: readonly string[];
+//# sourceMappingURL=assets-costing.d.ts.map

package/dist/modules/account/assets-costing.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"assets-costing.d.ts","sourceRoot":"","sources":["../../../../../../packages/ketsuite/src/modules/account/assets-costing.ts"],"names":[],"mappings":"AAEA,OAAO,KAAK,EAAO,MAAM,EAAO,MAAM,mBAAmB,CAAA;AA4IzD,eAAO,MAAM,qBAAqB,EAAE,MAAM,CAAC,MAAM,EAAE,MAAM,CAwhCxD,CAAA;AAED,eAAO,MAAM,4BAA4B,mBAA2D,CAAA"}