@mulmoclaude/accounting-plugin 0.3.0 → 0.3.1

package/dist/server.cjs.map

@@ -1 +1 @@
-{"version":3,"file":"server.cjs","names":[],"sources":["../src/server/context.ts","../src/server/atomic.ts","../src/server/io.ts","../src/server/types.ts","../src/server/journal.ts","../src/server/openingBalances.ts","../src/server/accountNormalize.ts","../src/server/report.ts","../src/server/timeSeries.ts","../src/server/eventPublisher.ts","../src/server/snapshotCache.ts","../src/server/defaultAccounts.ts","../src/server/service.ts","../src/server/http.ts","../src/server/router.ts"],"sourcesContent":["// Host-injected runtime context for the accounting server surface.\n//\n// The backend can't reach into the host for the workspace root, the\n// pub/sub instance, or the logger — those are host-specific. The host\n// injects them once via `configureAccountingServer(...)` before\n// mounting the router (server/index.ts), the server-side mirror of the\n// Vue surface's `configureAccountingHost`. MulmoTerminal wires its own.\n//\n// `log` is a thin proxy that forwards to the injected logger so the\n// many `log.warn(\"accounting\", …)` call sites across the service layer\n// stay unchanged. Before configuration (and in unit tests that drive\n// the service with an explicit workspace root) it falls back to a\n// console logger so nothing throws.\n\n/** Minimal pub/sub shape — structurally compatible with the host's\n *  `IPubSub`. The eventPublisher holds its own instance (set via\n *  `initAccountingEventPublisher`); this type is the contract. */\nexport interface IPubSub {\n  publish: (channel: string, payload: unknown) => void;\n}\n\n/** Logger shape — mirrors the host server logger\n *  `log.{level}(namespace, message, data?)`. `data` uses\n *  `Record<string, unknown>` (not `object`) so the host's `Logger`\n *  is structurally assignable when injected. */\nexport interface AccountingLogger {\n  error: (namespace: string, message: string, data?: Record<string, unknown>) => void;\n  warn: (namespace: string, message: string, data?: Record<string, unknown>) => void;\n  info: (namespace: string, message: string, data?: Record<string, unknown>) => void;\n  debug: (namespace: string, message: string, data?: Record<string, unknown>) => void;\n}\n\nexport interface AccountingServerDeps {\n  /** Absolute path to the workspace root (where `data/` lives). Used as\n   *  the default when a service/io call doesn't pass an explicit root. */\n  workspaceRoot: string;\n  logger: AccountingLogger;\n}\n\nlet deps: AccountingServerDeps | null = null;\n\n/** Called once by the host before the accounting router is mounted. */\nexport function configureAccountingServer(context: AccountingServerDeps): void {\n  deps = context;\n}\n\n/** Default workspace root for io calls that don't pass one explicitly.\n *  Throws if the host never configured the server — a real wiring bug\n *  (unit tests always pass an explicit root, so they never hit this). */\nexport function defaultWorkspaceRoot(): string {\n  if (!deps) {\n    throw new Error(\"@mulmoclaude/accounting-plugin: configureAccountingServer() must be called before serving accounting requests\");\n  }\n  return deps.workspaceRoot;\n}\n\nconst consoleLogger: AccountingLogger = {\n  error: (namespace, msg, data) => console.error(`[${namespace}] ${msg}`, data ?? \"\"),\n  warn: (namespace, msg, data) => console.warn(`[${namespace}] ${msg}`, data ?? \"\"),\n  info: () => {},\n  debug: () => {},\n};\n\n/** Logger proxy — forwards to the injected logger, console fallback\n *  before configuration. Lets call sites keep `log.warn(\"accounting\", …)`. */\nexport const log: AccountingLogger = {\n  error: (namespace, msg, data) => (deps?.logger ?? consoleLogger).error(namespace, msg, data),\n  warn: (namespace, msg, data) => (deps?.logger ?? consoleLogger).warn(namespace, msg, data),\n  info: (namespace, msg, data) => (deps?.logger ?? consoleLogger).info(namespace, msg, data),\n  debug: (namespace, msg, data) => (deps?.logger ?? consoleLogger).debug(namespace, msg, data),\n};\n","// Self-contained file-I/O primitives for the accounting backend.\n//\n// Reimplemented inside the package (rather than injected) because they\n// are small and generic — owning them keeps the host-injection surface\n// down to the truly host-specific bits (workspace root, pub/sub,\n// logger). Mirrors the host's server/utils/files/{atomic,json,safe}.ts:\n// atomic write = tmp file alongside destination + rename (readers never\n// see a half-written file).\n\nimport { promises as fsPromises } from \"node:fs\";\nimport path from \"node:path\";\nimport { randomUUID } from \"node:crypto\";\n\nexport interface WriteAtomicOptions {\n  /** Use a per-write unique tmp filename. Defaults to `true` so two\n   *  concurrent writers targeting the same destination never race on a\n   *  shared `${filePath}.tmp` (one renaming/unlinking the other's tmp).\n   *  Pass `false` only when a stable tmp name is required. */\n  uniqueTmp?: boolean;\n}\n\n/** True for a `not found` filesystem error. */\nexport function isEnoent(err: unknown): boolean {\n  return typeof err === \"object\" && err !== null && \"code\" in err && (err as { code?: unknown }).code === \"ENOENT\";\n}\n\n// On Windows, AV / Search Indexer / Defender briefly hold handles and\n// rename trips EPERM/EBUSY/EACCES. The retry loop is gated to Windows\n// because on POSIX those codes mean a real permission problem and\n// retrying just adds latency before the inevitable throw. Mirrors the\n// host's server/utils/files/atomic.ts.\nconst IS_WINDOWS = process.platform === \"win32\";\nconst RENAME_RETRY_DELAYS_MS = [30, 100, 300] as const;\n\nfunction hasErrnoCode(err: unknown): err is { code: string } {\n  return typeof err === \"object\" && err !== null && \"code\" in err && typeof (err as { code: unknown }).code === \"string\";\n}\n\nfunction isTransientRenameError(err: unknown): boolean {\n  if (!IS_WINDOWS || !hasErrnoCode(err)) return false;\n  return err.code === \"EPERM\" || err.code === \"EBUSY\" || err.code === \"EACCES\";\n}\n\nasync function renameWithWindowsRetry(fromPath: string, toPath: string): Promise<void> {\n  for (const delayMs of RENAME_RETRY_DELAYS_MS) {\n    try {\n      await fsPromises.rename(fromPath, toPath);\n      return;\n    } catch (err) {\n      if (!isTransientRenameError(err)) throw err;\n      await new Promise((resolve) => setTimeout(resolve, delayMs));\n    }\n  }\n  // Final attempt — let any error propagate.\n  await fsPromises.rename(fromPath, toPath);\n}\n\n/** Atomic write: unique tmp alongside destination, then rename. */\nexport async function writeFileAtomic(filePath: string, content: string, opts: WriteAtomicOptions = {}): Promise<void> {\n  const uniqueTmp = opts.uniqueTmp ?? true;\n  const tmp = uniqueTmp ? `${filePath}.${randomUUID()}.tmp` : `${filePath}.tmp`;\n  await fsPromises.mkdir(path.dirname(filePath), { recursive: true });\n  try {\n    await fsPromises.writeFile(tmp, content, { encoding: \"utf-8\" });\n    await renameWithWindowsRetry(tmp, filePath);\n  } catch (err) {\n    await fsPromises.unlink(tmp).catch(() => {});\n    throw err;\n  }\n}\n\n/** Atomic JSON write (2-space indent), the only serialization shape the\n *  accounting io layer needs. */\nexport async function writeJsonAtomic(filePath: string, data: unknown, opts: WriteAtomicOptions = {}): Promise<void> {\n  await writeFileAtomic(filePath, JSON.stringify(data, null, 2), opts);\n}\n","// Single fs gateway for the accounting plugin. Every read / write\n// against `data/accounting/...` lives here so callers don't sprinkle\n// raw `fs` / path concatenation across the codebase (CLAUDE.md rule:\n// raw `fs.readFile` / `fs.writeFile` is forbidden in route handlers).\n//\n// Snapshot cache rule: snapshots are derived state. Any write that\n// touches past data must call `invalidateSnapshotsFrom(...)` to drop\n// stale snapshot files; the next read regenerates lazily via\n// `server/accounting/snapshotCache.ts`. The journal JSONL files are\n// the single source of truth.\n\nimport { promises as fsPromises } from \"node:fs\";\nimport path from \"node:path\";\n\nimport { defaultWorkspaceRoot } from \"./context.js\";\nimport { ACCOUNTING_DIRS as WORKSPACE_DIRS, resolveFiscalYearEnd } from \"../shared\";\nimport { writeJsonAtomic, isEnoent } from \"./atomic.js\";\nimport type { AccountingConfig, Account, BookSummary, JournalEntry, MonthSnapshot } from \"./types.js\";\n\nconst root = (workspaceRoot?: string): string => workspaceRoot ?? defaultWorkspaceRoot();\n\nfunction accountingRoot(workspaceRoot?: string): string {\n  return path.join(root(workspaceRoot), WORKSPACE_DIRS.accounting);\n}\n\nfunction configPath(workspaceRoot?: string): string {\n  return path.join(accountingRoot(workspaceRoot), \"config.json\");\n}\n\n/** Allowed shape for a book id used as a directory name. Defense\n *  against path traversal: a crafted id like \"../../config\" or\n *  \"/tmp/x\" would otherwise let `bookRoot` escape the\n *  `data/accounting/books/` tree, since every write path joins\n *  `bookId` directly into the filesystem. The first character is\n *  alphanumeric to forbid leading dashes / underscores that some\n *  shells / docs render confusingly; `_` and `-` are allowed inside.\n *  64 chars is plenty for any reasonable book name. */\nconst SAFE_BOOK_ID_RE = /^[A-Za-z0-9][A-Za-z0-9_-]{0,63}$/;\n\nexport function isSafeBookId(bookId: string): boolean {\n  return typeof bookId === \"string\" && SAFE_BOOK_ID_RE.test(bookId);\n}\n\nfunction assertSafeBookId(bookId: string): void {\n  if (!isSafeBookId(bookId)) {\n    throw new Error(`accounting: invalid bookId ${JSON.stringify(bookId)} (allowed: alphanumeric / _ / -; 1-64 chars; cannot start with _ or -)`);\n  }\n}\n\nexport function bookRoot(bookId: string, workspaceRoot?: string): string {\n  assertSafeBookId(bookId);\n  return path.join(root(workspaceRoot), WORKSPACE_DIRS.accountingBooks, bookId);\n}\n\nfunction accountsPath(bookId: string, workspaceRoot?: string): string {\n  return path.join(bookRoot(bookId, workspaceRoot), \"accounts.json\");\n}\n\nfunction journalDir(bookId: string, workspaceRoot?: string): string {\n  return path.join(bookRoot(bookId, workspaceRoot), \"journal\");\n}\n\nfunction journalFileFor(bookId: string, period: string, workspaceRoot?: string): string {\n  return path.join(journalDir(bookId, workspaceRoot), `${period}.jsonl`);\n}\n\nfunction snapshotsDir(bookId: string, workspaceRoot?: string): string {\n  return path.join(bookRoot(bookId, workspaceRoot), \"snapshots\");\n}\n\nfunction snapshotFileFor(bookId: string, period: string, workspaceRoot?: string): string {\n  return path.join(snapshotsDir(bookId, workspaceRoot), `${period}.json`);\n}\n\nasync function fileExists(filePath: string): Promise<boolean> {\n  try {\n    await fsPromises.access(filePath);\n    return true;\n  } catch {\n    return false;\n  }\n}\n\n/** Strict variant of `readJsonOrNull` from `./json.ts`: returns null\n *  on ENOENT but RETHROWS other read errors and parse failures so a\n *  corrupted accounting journal surfaces rather than silently\n *  collapsing to \"no data\". `./json.ts` keeps the permissive\n *  variant for user-config files where a single bad keystroke\n *  shouldn't 500 the server. */\nasync function readJsonStrict<T>(filePath: string): Promise<T | null> {\n  try {\n    const raw = await fsPromises.readFile(filePath, \"utf-8\");\n    return JSON.parse(raw) as T;\n  } catch (err) {\n    if (isEnoent(err)) return null;\n    throw err;\n  }\n}\n\n// ── config.json ────────────────────────────────────────────────────\n\n/** Migrate a legacy calendar-quarter `fiscalYearEnd` token (\"Q1\"..\"Q4\")\n *  to its closing-month number in memory so every downstream consumer\n *  (reports, time-series, the UI selects) sees one shape. Absent stays\n *  absent — the field is optional and resolves to the default on read;\n *  we don't stamp an explicit December onto a book that never chose one.\n *  Nothing is written back here (no auto-migrate on disk). */\nfunction normalizeBookFiscalYearEnd(book: BookSummary): BookSummary {\n  if (book.fiscalYearEnd === undefined) return book;\n  const resolved = resolveFiscalYearEnd(book.fiscalYearEnd);\n  return book.fiscalYearEnd === resolved ? book : { ...book, fiscalYearEnd: resolved };\n}\n\nexport async function readConfig(workspaceRoot?: string): Promise<AccountingConfig | null> {\n  const config = await readJsonStrict<AccountingConfig>(configPath(workspaceRoot));\n  if (!config) return null;\n  return { ...config, books: config.books.map(normalizeBookFiscalYearEnd) };\n}\n\nexport async function writeConfig(config: AccountingConfig, workspaceRoot?: string): Promise<void> {\n  await writeJsonAtomic(configPath(workspaceRoot), config);\n}\n\n// ── accounts.json ──────────────────────────────────────────────────\n\nexport async function readAccounts(bookId: string, workspaceRoot?: string): Promise<Account[]> {\n  const accounts = await readJsonStrict<Account[]>(accountsPath(bookId, workspaceRoot));\n  return accounts ?? [];\n}\n\nexport async function writeAccounts(bookId: string, accounts: Account[], workspaceRoot?: string): Promise<void> {\n  await writeJsonAtomic(accountsPath(bookId, workspaceRoot), accounts);\n}\n\n// ── journal/YYYY-MM.jsonl (append-only) ────────────────────────────\n\n/** Convert a YYYY-MM-DD date string to its YYYY-MM month bucket. The\n *  month bucket dictates which JSONL file the entry lives in. */\nexport function periodFromDate(date: string): string {\n  // YYYY-MM-DD → YYYY-MM. Validate the prefix shape so a malformed\n  // input fails early instead of silently bucketing into \"1970-01\"\n  // or similar.\n  if (!/^\\d{4}-\\d{2}-\\d{2}$/.test(date)) {\n    throw new Error(`accounting: invalid date format ${JSON.stringify(date)} (expected YYYY-MM-DD)`);\n  }\n  return date.slice(0, 7);\n}\n\n/** Append one entry to the appropriate month's JSONL.\n *\n *  Uses POSIX append-only semantics (`fs.appendFile` → `O_APPEND`).\n *  Two concurrent callers landing in the same month file are\n *  serialised by the kernel — neither overwrites the other, which\n *  is the bug the previous read-modify-write implementation had.\n *\n *  Crash mid-write: an entry shorter than `PIPE_BUF` (≥ 512 bytes\n *  on every supported platform) writes atomically; a single\n *  serialised `JournalEntry` is comfortably under that. If the\n *  process is killed during the syscall the worst case is a torn\n *  trailing line, which `readJournalMonth` already tolerates by\n *  skipping unparseable lines and surfacing a `skipped` count to\n *  the caller. */\nexport async function appendJournal(bookId: string, entry: JournalEntry, workspaceRoot?: string): Promise<void> {\n  const period = periodFromDate(entry.date);\n  const file = journalFileFor(bookId, period, workspaceRoot);\n  await fsPromises.mkdir(path.dirname(file), { recursive: true });\n  await fsPromises.appendFile(file, `${JSON.stringify(entry)}\\n`, { encoding: \"utf-8\" });\n}\n\nfunction groupEntriesByPeriod(entries: readonly JournalEntry[]): Map<string, JournalEntry[]> {\n  const byPeriod = new Map<string, JournalEntry[]>();\n  for (const entry of entries) {\n    const period = periodFromDate(entry.date);\n    const list = byPeriod.get(period) ?? [];\n    list.push(entry);\n    byPeriod.set(period, list);\n  }\n  return byPeriod;\n}\n\n/** Append a batch of entries: same-period entries are concatenated\n *  into one `appendFile` call so the whole same-period chunk hits\n *  the kernel as a single `O_APPEND` write — small chunks (under\n *  `PIPE_BUF`, ≥ 512 bytes on every supported platform) are\n *  guaranteed atomic by POSIX, and `O_APPEND` serialises with any\n *  concurrent appender (a parallel `appendJournal` / `addEntries`\n *  call can never overwrite our write or vice versa). Cross-period\n *  batches loop one append per period; each is independently\n *  concurrency-safe but their union is not transactional across\n *  files (out of scope for the append-only JSONL design). */\nexport async function appendJournalBatch(bookId: string, entries: readonly JournalEntry[], workspaceRoot?: string): Promise<void> {\n  if (entries.length === 0) return;\n  const byPeriod = groupEntriesByPeriod(entries);\n  for (const [period, items] of byPeriod) {\n    const file = journalFileFor(bookId, period, workspaceRoot);\n    await fsPromises.mkdir(path.dirname(file), { recursive: true });\n    const chunk = items.map((entry) => `${JSON.stringify(entry)}\\n`).join(\"\");\n    await fsPromises.appendFile(file, chunk, { encoding: \"utf-8\" });\n  }\n}\n\n/** Read a single month's JSONL. Malformed lines are skipped (logged\n *  by the caller; this layer just returns the parseable subset) so\n *  one bad line doesn't lock the user out of their book. */\nexport async function readJournalMonth(bookId: string, period: string, workspaceRoot?: string): Promise<{ entries: JournalEntry[]; skipped: number }> {\n  const file = journalFileFor(bookId, period, workspaceRoot);\n  let raw: string;\n  try {\n    raw = await fsPromises.readFile(file, \"utf-8\");\n  } catch (err) {\n    if (isEnoent(err)) return { entries: [], skipped: 0 };\n    throw err;\n  }\n  const entries: JournalEntry[] = [];\n  let skipped = 0;\n  for (const line of raw.split(\"\\n\")) {\n    if (line.trim() === \"\") continue;\n    try {\n      entries.push(JSON.parse(line) as JournalEntry);\n    } catch {\n      skipped += 1;\n    }\n  }\n  return { entries, skipped };\n}\n\n/** List the YYYY-MM periods that have a journal file on disk, sorted\n *  ascending. Useful for full-history scans (rebuilding snapshots\n *  from scratch). */\nexport async function listJournalPeriods(bookId: string, workspaceRoot?: string): Promise<string[]> {\n  let names: string[];\n  try {\n    names = await fsPromises.readdir(journalDir(bookId, workspaceRoot));\n  } catch (err) {\n    if (isEnoent(err)) return [];\n    throw err;\n  }\n  return names\n    .filter((name) => /^\\d{4}-\\d{2}\\.jsonl$/.test(name))\n    .map((name) => name.slice(0, 7))\n    .sort();\n}\n\n// ── snapshots/YYYY-MM.json (cache, not source of truth) ────────────\n\nexport async function readSnapshot(bookId: string, period: string, workspaceRoot?: string): Promise<MonthSnapshot | null> {\n  return readJsonStrict<MonthSnapshot>(snapshotFileFor(bookId, period, workspaceRoot));\n}\n\nexport async function writeSnapshot(bookId: string, snapshot: MonthSnapshot, workspaceRoot?: string): Promise<void> {\n  const file = snapshotFileFor(bookId, snapshot.period, workspaceRoot);\n  await fsPromises.mkdir(path.dirname(file), { recursive: true });\n  // `uniqueTmp` guards against the lazy fallback in `getOrBuildSnapshot`\n  // racing with the background rebuild — both can land in\n  // `writeSnapshot` for the same period at once. Distinct tmp file\n  // names mean each writer renames its own; the destination\n  // overwrites idempotently (both derive from the same journal).\n  await writeJsonAtomic(file, snapshot, { uniqueTmp: true });\n}\n\n/** Drop snapshot files for all periods >= `fromPeriod`. The next\n *  read regenerates them. Idempotent: missing files are silently\n *  ignored. */\nexport async function invalidateSnapshotsFrom(bookId: string, fromPeriod: string, workspaceRoot?: string): Promise<{ removed: string[] }> {\n  let names: string[];\n  try {\n    names = await fsPromises.readdir(snapshotsDir(bookId, workspaceRoot));\n  } catch (err) {\n    if (isEnoent(err)) return { removed: [] };\n    throw err;\n  }\n  const removed: string[] = [];\n  for (const name of names) {\n    const match = /^(\\d{4}-\\d{2})\\.json$/.exec(name);\n    if (!match) continue;\n    const [, period] = match;\n    if (period >= fromPeriod) {\n      await fsPromises.rm(path.join(snapshotsDir(bookId, workspaceRoot), name), { force: true });\n      removed.push(period);\n    }\n  }\n  return { removed: removed.sort() };\n}\n\n/** Drop ALL snapshots for a book — used by `rebuildSnapshots()`\n *  with no `from`. Equivalent to `invalidateSnapshotsFrom(\"0000-00\")`\n *  but reads more clearly at call sites. */\nexport async function invalidateAllSnapshots(bookId: string, workspaceRoot?: string): Promise<{ removed: string[] }> {\n  return invalidateSnapshotsFrom(bookId, \"0000-00\", workspaceRoot);\n}\n\n// ── book directory housekeeping ────────────────────────────────────\n\nexport async function bookExists(bookId: string, workspaceRoot?: string): Promise<boolean> {\n  return fileExists(bookRoot(bookId, workspaceRoot));\n}\n\nexport async function ensureBookDir(bookId: string, workspaceRoot?: string): Promise<void> {\n  await fsPromises.mkdir(bookRoot(bookId, workspaceRoot), { recursive: true });\n  await fsPromises.mkdir(journalDir(bookId, workspaceRoot), { recursive: true });\n  await fsPromises.mkdir(snapshotsDir(bookId, workspaceRoot), { recursive: true });\n}\n\n/** Recursively delete a book's directory. Used by `deleteBook` after\n *  the config has been updated to drop the entry. */\nexport async function removeBookDir(bookId: string, workspaceRoot?: string): Promise<void> {\n  await fsPromises.rm(bookRoot(bookId, workspaceRoot), { recursive: true, force: true });\n}\n","// Domain types for the accounting plugin (opt-in, custom-Role only).\n//\n// Source-of-truth files on disk:\n//   data/accounting/config.json                 ← AccountingConfig\n//   data/accounting/books/<id>/accounts.json    ← Account[]\n//   data/accounting/books/<id>/journal/YYYY-MM.jsonl  ← JournalEntry per line\n//   data/accounting/books/<id>/snapshots/YYYY-MM.json ← MonthSnapshot (cache)\n//\n// Snapshots are cache only — journal is the single source of truth.\n\nimport type { SupportedCountryCode, FiscalYearEnd } from \"../shared\";\n\nexport const ACCOUNT_TYPES = [\"asset\", \"liability\", \"equity\", \"income\", \"expense\"] as const;\nexport type AccountType = (typeof ACCOUNT_TYPES)[number];\n\n/** B/S accounts (assets / liabilities / equity). Used by opening\n *  balance validation: opening entries reference balance-sheet\n *  accounts only. */\nexport const BALANCE_SHEET_ACCOUNT_TYPES: readonly AccountType[] = [\"asset\", \"liability\", \"equity\"];\n\nexport interface Account {\n  /** Stable identifier the journal lines reference. Typically a\n   *  numeric string (\"1000\" / \"2000\" …) but free-form is allowed\n   *  so the user can adopt their existing numbering. */\n  code: string;\n  name: string;\n  type: AccountType;\n  /** Optional free-form note (tax bucket, parent group, …). Not\n   *  interpreted by the engine — passes through verbatim. */\n  note?: string;\n  /** Soft-delete flag. When `false`, the account is hidden from\n   *  entry/ledger dropdowns but stays visible in Manage Accounts\n   *  and historical entries — accounting integrity requires that\n   *  a code referenced by a journal line never disappears. Omitted\n   *  (treated as active) by default to keep the JSON files clean\n   *  for books created before this field existed. */\n  active?: boolean;\n}\n\nexport interface BookSummary {\n  id: string;\n  name: string;\n  /** ISO 4217 (e.g. \"USD\" / \"JPY\"). Single-currency per book — no\n   *  cross-book aggregation. */\n  currency: string;\n  /** ISO 3166-1 alpha-2 country code (e.g. \"US\" / \"JP\" / \"GB\").\n   *  Identifies the tax jurisdiction the book is kept under so the\n   *  Accounting role can give country-aware advice (Japanese T-number\n   *  under インボイス制度, EU VAT ID, GSTIN, ABN, etc.). Constrained\n   *  to `SupportedCountryCode` (the curated list shared with the UI\n   *  dropdown and the LLM tool's JSON-schema enum) so a typo from any\n   *  ingress path is rejected at the service layer rather than silently\n   *  persisted. Optional for backward compatibility with books created\n   *  before the field was introduced; the UI prompts existing books\n   *  to set it. */\n  country?: SupportedCountryCode;\n  /** Calendar month (1-12) on whose LAST DAY the book's fiscal year\n   *  closes — e.g. 8 = August 31, 12 = December 31 (calendar year).\n   *  Drives the UI's \"current quarter / current year\" date-range\n   *  shortcuts. Optional in the persisted shape for backward\n   *  compatibility with books written before this field existed (and\n   *  with the earlier \"Q1\"..\"Q4\" token form) — read-side code\n   *  normalises both via `resolveFiscalYearEnd`, treating an absent\n   *  value as December. New books require it at the create boundary;\n   *  the default is 12 (December). */\n  fiscalYearEnd?: FiscalYearEnd;\n  createdAt: string;\n}\n\nexport interface AccountingConfig {\n  books: BookSummary[];\n}\n\nexport type JournalEntryKind = \"normal\" | \"opening\" | \"void\" | \"void-marker\";\n\nexport interface JournalLine {\n  accountCode: string;\n  /** Use exactly one of debit / credit per line, both as positive\n   *  numbers. The engine treats them as separate fields rather than\n   *  a single signed amount so the input matches a standard\n   *  bookkeeping form. */\n  debit?: number;\n  credit?: number;\n  /** Per-line memo (the entry-level memo lives on JournalEntry). */\n  memo?: string;\n  /** Counterparty's tax-authority-issued registration ID for this\n   *  line — Japanese 適格請求書発行事業者登録番号 (T-number), EU\n   *  VAT identification number, UK VAT registration number, India\n   *  GSTIN, Australia ABN, etc. Required for input-tax-credit\n   *  eligibility under the Japanese インボイス制度 (effective\n   *  2023-10-01) and equivalent regimes elsewhere. Free-form string;\n   *  format validation belongs upstream (per-jurisdiction). */\n  taxRegistrationId?: string;\n}\n\nexport interface JournalEntry {\n  /** Globally unique within a book — ULID-style; ordering by id\n   *  reproduces creation order. */\n  id: string;\n  /** Calendar date the entry is booked for (YYYY-MM-DD). The month\n   *  part decides which `journal/YYYY-MM.jsonl` file the entry lives\n   *  in; entries can be for any past / future date. */\n  date: string;\n  kind: JournalEntryKind;\n  lines: JournalLine[];\n  /** Entry-level memo. */\n  memo?: string;\n  /** When `kind === \"void-marker\"`: id of the entry being voided.\n   *  When `kind === \"void\"`: the system-generated reverse entry\n   *  references the original via this field. */\n  voidedEntryId?: string;\n  /** Reason supplied by the user when voiding. */\n  voidReason?: string;\n  /** When this entry was posted via the \"edit\" flow (void-then-add),\n   *  this is the id of the entry it replaces. The void + new-entry\n   *  pair is *not* atomic on the server — the client issues two\n   *  sequential calls — but recording the link here makes the\n   *  edit chain queryable later (e.g. \"what corrected entry X?\"). */\n  replacesEntryId?: string;\n  /** ISO timestamp the entry was appended to the journal — the\n   *  authoritative \"when did this hit the books\" clock. Distinct\n   *  from `date`, which is the user-visible booking date. */\n  createdAt: string;\n}\n\n/** Aggregated balance per account at a point in time. The signed\n *  number is debit − credit; downstream display logic converts to\n *  natural sign per account type (assets debit-positive, liabilities\n *  credit-positive). */\nexport interface AccountBalance {\n  accountCode: string;\n  /** Σ debit − Σ credit across all entries up to and including the\n   *  snapshot's period end. */\n  netDebit: number;\n}\n\nexport interface MonthSnapshot {\n  /** \"YYYY-MM\" — the closing month covered. */\n  period: string;\n  /** Closing balances at end of `period`. */\n  balances: AccountBalance[];\n  /** ISO timestamp the snapshot file was written. */\n  builtAt: string;\n}\n\n/** Period selector for reports. Either a single closing month or a\n *  date range. Always inclusive on both ends. */\nexport type ReportPeriod = { kind: \"month\"; period: string } | { kind: \"range\"; from: string; to: string };\n","// Pure validation + creation logic for journal entries. No fs access\n// here — callers wire the validated entry to `appendJournal` in\n// `server/utils/files/accounting-io.ts`.\n//\n// Double-entry rule: every entry's lines must satisfy\n//   Σ debit === Σ credit   (within a tolerance of 0.005 — see\n//                            EQUALITY_TOLERANCE below)\n//\n// Append-only: there is no `editEntry`. Corrections are made by\n// `voidEntry` (creates a reversing pair) followed by a fresh\n// `addEntries` call for the corrected booking.\n\nimport { randomUUID } from \"node:crypto\";\n\nimport type { Account, JournalEntry, JournalLine } from \"./types.js\";\n\n/** Floating-point tolerance for the debit = credit check. Currency\n *  amounts arrive as JavaScript numbers (the on-wire format is JSON,\n *  so amounts are doubles). 0.005 keeps two-decimal currency math\n *  honest while accepting the floating-point noise of summing\n *  many lines. */\nconst EQUALITY_TOLERANCE = 0.005;\n\n/** Defensive cap on `JournalLine.taxRegistrationId`. Real-world IDs\n *  are short (JP T-numbers are 14 chars, EU VAT IDs ≤ 14, GSTIN is\n *  15, ABN is 11). 32 covers every documented format with comfortable\n *  margin while still rejecting accidental paste-bombs. Validation\n *  applies to the *trimmed* value so a string of pure whitespace\n *  doesn't trip the limit (it normalises to absent). */\nexport const MAX_TAX_REGISTRATION_ID_LENGTH = 32;\n\nexport interface ValidationError {\n  field: string;\n  message: string;\n}\n\nexport interface ValidationResult {\n  ok: boolean;\n  errors: ValidationError[];\n}\n\nfunction lineHasExactlyOneSide(line: JournalLine): boolean {\n  const hasDebit = typeof line.debit === \"number\" && line.debit !== 0;\n  const hasCredit = typeof line.credit === \"number\" && line.credit !== 0;\n  return hasDebit !== hasCredit;\n}\n\nfunction isNonNegativeNumber(value: unknown): value is number {\n  return typeof value === \"number\" && Number.isFinite(value) && value >= 0;\n}\n\n/** Build today's `YYYY-MM-DD` from the host's local timezone.\n *  Centralised here so server-side defaults (the void-date on\n *  `voidEntry`, the today() stamp on opening replacements, etc.)\n *  agree with the client-side `localDateString()` from\n *  `src/plugins/accounting/dates.ts`. `toISOString().slice(0, 10)`\n *  would emit a UTC date instead — which silently flips into\n *  tomorrow / yesterday in negative-offset timezones. */\nexport function localDateString(now: Date = new Date()): string {\n  const year = now.getFullYear();\n  const month = String(now.getMonth() + 1).padStart(2, \"0\");\n  const day = String(now.getDate()).padStart(2, \"0\");\n  return `${year}-${month}-${day}`;\n}\n\n/** Validate that `date` is both shaped as YYYY-MM-DD AND represents\n *  a real calendar day. The bare regex accepts impossible values\n *  like 2026-02-31 or 2026-13-01 which would then poison\n *  `periodFromDate`, sort orders, and snapshot keys. We reparse\n *  through the Date constructor and roundtrip-format to catch\n *  silent normalisation (e.g. \"2026-02-30\" → Mar 02). */\nexport function isValidCalendarDate(date: string): boolean {\n  if (!/^\\d{4}-\\d{2}-\\d{2}$/.test(date)) return false;\n  const [year, month, day] = date.split(\"-\").map((segment) => parseInt(segment, 10));\n  const parsed = new Date(Date.UTC(year, month - 1, day));\n  return parsed.getUTCFullYear() === year && parsed.getUTCMonth() === month - 1 && parsed.getUTCDate() === day;\n}\n\n/** Returns Σ debit − Σ credit. Used by callers that need the actual\n *  imbalance value (e.g. the OpeningBalancesForm shows live diff). */\nexport function netBalance(lines: readonly JournalLine[]): number {\n  let net = 0;\n  for (const line of lines) {\n    if (typeof line.debit === \"number\") net += line.debit;\n    if (typeof line.credit === \"number\") net -= line.credit;\n  }\n  return net;\n}\n\n/** Pure validation. Does not throw; returns a list of issues so the\n *  REST handler can return a structured 400 instead of an opaque\n *  500. */\nfunction validateLine(line: JournalLine, idx: number, accountCodes: ReadonlySet<string>, errors: ValidationError[]): void {\n  if (!line.accountCode || !accountCodes.has(line.accountCode)) {\n    errors.push({ field: `lines[${idx}].accountCode`, message: `unknown account code ${JSON.stringify(line.accountCode)}` });\n  }\n  if (line.debit !== undefined && !isNonNegativeNumber(line.debit)) {\n    errors.push({ field: `lines[${idx}].debit`, message: \"debit must be a non-negative finite number\" });\n  }\n  if (line.credit !== undefined && !isNonNegativeNumber(line.credit)) {\n    errors.push({ field: `lines[${idx}].credit`, message: \"credit must be a non-negative finite number\" });\n  }\n  if (!lineHasExactlyOneSide(line)) {\n    errors.push({ field: `lines[${idx}]`, message: \"each line must set exactly one of debit or credit (and to a non-zero amount)\" });\n  }\n  if (line.taxRegistrationId !== undefined) {\n    if (typeof line.taxRegistrationId !== \"string\") {\n      errors.push({ field: `lines[${idx}].taxRegistrationId`, message: \"must be a string\" });\n    } else if (line.taxRegistrationId.trim().length > MAX_TAX_REGISTRATION_ID_LENGTH) {\n      errors.push({\n        field: `lines[${idx}].taxRegistrationId`,\n        message: `must be at most ${MAX_TAX_REGISTRATION_ID_LENGTH} characters (got ${line.taxRegistrationId.trim().length})`,\n      });\n    }\n  }\n}\n\n/** Normalize a journal line before persistence: trim string fields\n *  and drop empty-string optionals so the JSONL doesn't accumulate\n *  noise like `\"taxRegistrationId\":\"\"`. Pure — does not mutate\n *  `line`. */\nfunction normalizeLine(line: JournalLine): JournalLine {\n  const out: JournalLine = { ...line };\n  if (typeof out.taxRegistrationId === \"string\") {\n    const trimmed = out.taxRegistrationId.trim();\n    if (trimmed === \"\") delete out.taxRegistrationId;\n    else out.taxRegistrationId = trimmed;\n  }\n  return out;\n}\n\nexport function validateEntry(input: { date: string; lines: readonly JournalLine[]; accounts: readonly Account[] }): ValidationResult {\n  const errors: ValidationError[] = [];\n  if (!isValidCalendarDate(input.date)) {\n    errors.push({ field: \"date\", message: `expected YYYY-MM-DD calendar date, got ${JSON.stringify(input.date)}` });\n  }\n  if (!Array.isArray(input.lines) || input.lines.length < 2) {\n    errors.push({ field: \"lines\", message: \"an entry needs at least two lines (one debit, one credit)\" });\n    return { ok: false, errors };\n  }\n  const accountCodes = new Set(input.accounts.map((account) => account.code));\n  input.lines.forEach((line, idx) => validateLine(line, idx, accountCodes, errors));\n  const net = netBalance(input.lines);\n  if (Math.abs(net) > EQUALITY_TOLERANCE) {\n    errors.push({ field: \"lines\", message: `Σ debit − Σ credit = ${net.toFixed(4)}; entry must balance` });\n  }\n  return { ok: errors.length === 0, errors };\n}\n\n/** Build a JournalEntry — validation is the caller's responsibility\n *  (it should have called `validateEntry` first). The id is a fresh\n *  UUID; createdAt is the wall clock at the moment of creation.\n *  Lines are normalized so optional string fields don't persist as\n *  empty strings. */\nexport function makeEntry(input: {\n  date: string;\n  lines: readonly JournalLine[];\n  memo?: string;\n  kind?: JournalEntry[\"kind\"];\n  replacesEntryId?: string;\n}): JournalEntry {\n  const entry: JournalEntry = {\n    id: randomUUID(),\n    date: input.date,\n    kind: input.kind ?? \"normal\",\n    lines: input.lines.map(normalizeLine),\n    memo: input.memo,\n    createdAt: new Date().toISOString(),\n  };\n  if (input.replacesEntryId) entry.replacesEntryId = input.replacesEntryId;\n  return entry;\n}\n\n/** Pick the most descriptive memo from the original entry to quote\n *  in the voiding entry's memo. Precedence: entry-level memo →\n *  first non-empty line memo → null (caller falls back to a\n *  date-only template). */\nfunction originalMemoToQuote(target: JournalEntry): string | null {\n  if (target.memo && target.memo.trim() !== \"\") return target.memo;\n  for (const line of target.lines) {\n    if (line.memo && line.memo.trim() !== \"\") return line.memo;\n  }\n  return null;\n}\n\n/** Build the human-readable memo that goes on the voiding entry.\n *  Format: `void of '<original memo>' on <original date>` (or the\n *  no-memo fallback when the original carried no memo). The reason\n *  the user typed is appended after a colon when present. */\nexport function voidMemo(target: JournalEntry, reason: string | undefined): string {\n  const quoted = originalMemoToQuote(target);\n  const base = quoted !== null ? `void of '${quoted}' on ${target.date}` : `void of entry on ${target.date}`;\n  return reason && reason.trim() !== \"\" ? `${base}: ${reason}` : base;\n}\n\n/** Build the reversing pair for a voided entry. The `void` entry\n *  swaps debit / credit on every line so the net effect is zero;\n *  the `void-marker` is a zero-line entry that exists purely to\n *  carry the `voidedEntryId` reference and the user's reason. The\n *  marker keeps `listEntries` queries simple — filtering by\n *  `kind: \"void-marker\"` surfaces every voided id without scanning\n *  for matching pairs. */\nexport function makeVoidEntries(target: JournalEntry, reason: string | undefined, voidDate: string): { reverse: JournalEntry; marker: JournalEntry } {\n  const swappedLines: JournalLine[] = target.lines.map((line) => {\n    const swapped: JournalLine = {\n      accountCode: line.accountCode,\n      debit: line.credit,\n      credit: line.debit,\n      memo: line.memo,\n    };\n    // Preserve the counterparty tax-registration ID on each reversed\n    // line so the audit trail survives the void — without it, the\n    // reversing pair would silently drop the input-tax-credit\n    // documentation and a later report scan couldn't reconstruct\n    // which T-number / VAT ID the original input tax was tied to.\n    if (line.taxRegistrationId !== undefined) swapped.taxRegistrationId = line.taxRegistrationId;\n    return swapped;\n  });\n  const reverse: JournalEntry = {\n    id: randomUUID(),\n    date: voidDate,\n    kind: \"void\",\n    lines: swappedLines,\n    memo: voidMemo(target, reason),\n    voidedEntryId: target.id,\n    voidReason: reason,\n    createdAt: new Date().toISOString(),\n  };\n  const marker: JournalEntry = {\n    id: randomUUID(),\n    date: voidDate,\n    kind: \"void-marker\",\n    lines: [],\n    voidedEntryId: target.id,\n    voidReason: reason,\n    createdAt: new Date().toISOString(),\n  };\n  return { reverse, marker };\n}\n\n/** Returns the set of entry ids that have been voided — built from\n *  every `void-marker` entry's `voidedEntryId`. Reports use this to\n *  exclude original-and-reverse pairs from the activity listing\n *  (the netting is automatic in B/S aggregates because the reverse\n *  entry has equal-and-opposite lines). */\nexport function voidedIdSet(entries: readonly JournalEntry[]): Set<string> {\n  const set = new Set<string>();\n  for (const entry of entries) {\n    if (entry.kind === \"void-marker\" && entry.voidedEntryId) set.add(entry.voidedEntryId);\n  }\n  return set;\n}\n","// Opening balance (\"year-start B/S\") logic. Adoption flow: a user\n// migrating from another bookkeeping system enters their existing\n// asset / liability / equity balances as of a chosen `asOfDate`,\n// instead of replaying their entire historical journal.\n//\n// Stored as a single `kind: \"opening\"` entry in the regular journal\n// — keeps the journal as the single source of truth, and makes\n// reports treat the opening as just an early entry without special\n// branches in aggregation.\n//\n// Replacing an existing opening: void the old, append the new. The\n// route handler is responsible for ordering this with snapshot\n// invalidation so the \"before\" snapshots get dropped.\n\nimport type { Account, JournalEntry, JournalLine } from \"./types.js\";\nimport { BALANCE_SHEET_ACCOUNT_TYPES } from \"./types.js\";\nimport { isValidCalendarDate, netBalance, voidedIdSet } from \"./journal.js\";\n\nconst EQUALITY_TOLERANCE = 0.005;\n\nexport interface OpeningValidationError {\n  field: string;\n  message: string;\n}\n\nexport interface OpeningValidationResult {\n  ok: boolean;\n  errors: OpeningValidationError[];\n}\n\n/** Find the existing opening entry for a book, if any. Multiple\n *  openings shouldn't coexist (the route enforces void-then-append),\n *  but if they do the most recent by `createdAt` wins so callers\n *  always see one canonical opening. */\nexport function findActiveOpening(entries: readonly JournalEntry[]): JournalEntry | null {\n  const voided = voidedIdSet(entries);\n  let active: JournalEntry | null = null;\n  for (const entry of entries) {\n    if (entry.kind !== \"opening\") continue;\n    if (voided.has(entry.id)) continue;\n    if (!active || entry.createdAt > active.createdAt) active = entry;\n  }\n  return active;\n}\n\ninterface OpeningValidationInput {\n  asOfDate: string;\n  lines: readonly JournalLine[];\n  accounts: readonly Account[];\n  existingEntries: readonly JournalEntry[];\n}\n\nfunction validateLineAccountTypes(input: OpeningValidationInput, errors: OpeningValidationError[]): void {\n  const accountByCode = new Map(input.accounts.map((account) => [account.code, account]));\n  input.lines.forEach((line, idx) => {\n    const acct = accountByCode.get(line.accountCode);\n    if (!acct) {\n      errors.push({ field: `lines[${idx}].accountCode`, message: `unknown account code ${JSON.stringify(line.accountCode)}` });\n      return;\n    }\n    if (!BALANCE_SHEET_ACCOUNT_TYPES.includes(acct.type)) {\n      errors.push({\n        field: `lines[${idx}].accountCode`,\n        message: `account ${acct.code} is type ${acct.type}; opening balances may only reference balance-sheet accounts (asset / liability / equity)`,\n      });\n    }\n  });\n}\n\nfunction validateAsOfPredatesEverything(input: OpeningValidationInput, errors: OpeningValidationError[]): void {\n  // The point of the rule is \"you can't enter an opening dated\n  // 2026-01-01 if you've already booked transactions in December\n  // 2025\" — that would silently change the meaning of those\n  // December transactions. Existing openings (about to be\n  // replaced) and already-voided entries are exempt.\n  const voided = voidedIdSet(input.existingEntries);\n  for (const entry of input.existingEntries) {\n    if (entry.kind === \"opening\") continue;\n    if (entry.kind === \"void-marker\") continue;\n    if (voided.has(entry.id)) continue;\n    if (entry.date < input.asOfDate) {\n      errors.push({\n        field: \"asOfDate\",\n        message: `cannot set opening as of ${input.asOfDate}: existing entry ${entry.id} dated ${entry.date} is older. Void it first or pick an earlier asOfDate.`,\n      });\n      break; // one error is enough — listing every conflicting entry would be noisy\n    }\n  }\n}\n\n/** Validate inputs for `setOpeningBalances`. Caller passes the full\n *  list of journal entries in the book so we can check the\n *  \"asOfDate must precede every other entry\" rule. An opening with\n *  zero lines is accepted as a no-op marker — it satisfies the\n *  \"book has an opening\" gate the UI uses without committing the\n *  user to specific balances on day one (they can replace it\n *  later). */\nexport function validateOpening(input: OpeningValidationInput): OpeningValidationResult {\n  const errors: OpeningValidationError[] = [];\n  if (!isValidCalendarDate(input.asOfDate)) {\n    errors.push({ field: \"asOfDate\", message: `expected YYYY-MM-DD calendar date, got ${JSON.stringify(input.asOfDate)}` });\n  }\n  if (!Array.isArray(input.lines)) {\n    errors.push({ field: \"lines\", message: \"lines must be an array\" });\n    return { ok: false, errors };\n  }\n  validateLineAccountTypes(input, errors);\n  const net = netBalance(input.lines);\n  if (Math.abs(net) > EQUALITY_TOLERANCE) {\n    errors.push({ field: \"lines\", message: `Σ debit − Σ credit = ${net.toFixed(4)}; opening must balance` });\n  }\n  validateAsOfPredatesEverything(input, errors);\n  return { ok: errors.length === 0, errors };\n}\n","// Pure normalization for the persisted Account record. Lives in its\n// own module so unit tests can exercise the field-whitelist + active-\n// flag policy without spinning up the file system, and so the\n// service-layer `upsertAccount` stays under the repo's 20-line\n// guideline.\n//\n// Policy summary (mirrored in the `upsertAccount` JSDoc):\n//   - whitelist: only `code`, `name`, `type`, optional `note`, and\n//     `active` are persisted. Unknown keys from a mistyped caller\n//     are dropped — this includes the now-removed\n//     `tracksTaxRegistration` flag from older books, which is\n//     silently sloughed off the next time an account is upserted.\n//   - `note`: stored only when a non-empty trimmed string. An\n//     empty string is treated the same as omitted.\n//   - `active`:\n//       explicit `false` → store `false` (deactivate)\n//       explicit `true`  → omit (reactivate; default-active)\n//       omitted          → inherit from `existing` (preserves\n//                          a soft-deleted account when a caller\n//                          updates name/type/note without\n//                          mentioning the active flag — the bug\n//                          coverage that prompted this helper)\n\nimport type { Account } from \"./types.js\";\n\nexport function normalizeStoredAccount(input: Account, existing?: Account): Account {\n  const stored: Account = { code: input.code, name: input.name, type: input.type };\n  if (typeof input.note === \"string\" && input.note.length > 0) stored.note = input.note;\n  const inheritInactive = input.active === undefined && existing?.active === false;\n  if (input.active === false || inheritInactive) stored.active = false;\n  return stored;\n}\n","// Aggregation: balance sheet, profit & loss, and ledger from journal\n// entries. Pure — feeds on the entries and accounts caller has\n// already loaded. Snapshot-aware aggregation is layered on top in\n// `snapshotCache.ts`, which calls into here.\n\nimport type { Account, AccountBalance, AccountType, JournalEntry } from \"./types.js\";\n\nconst ZERO_TOLERANCE = 0.0049; // hide rows that round to 0 at 2dp\n\n/** Returns net (debit − credit) per account across the supplied\n *  entries. Voids work by having an original + reverse pair that\n *  cancel mathematically — both are included in aggregation (their\n *  contributions sum to zero). The `void-marker` entries carry no\n *  lines, so excluding them is just a formality.\n *\n *  Why not \"exclude original via voidedIdSet\"? Because then the\n *  reverse half would remain unmatched, and the net would be the\n *  original's amount with the wrong sign. Letting the math cancel\n *  naturally is simpler and impossible to get wrong. */\nexport function aggregateBalances(entries: readonly JournalEntry[]): AccountBalance[] {\n  const map = new Map<string, number>();\n  for (const entry of entries) {\n    if (entry.kind === \"void-marker\") continue;\n    for (const line of entry.lines) {\n      const cur = map.get(line.accountCode) ?? 0;\n      const debit = line.debit ?? 0;\n      const credit = line.credit ?? 0;\n      map.set(line.accountCode, cur + debit - credit);\n    }\n  }\n  return Array.from(map.entries())\n    .map(([accountCode, netDebit]) => ({ accountCode, netDebit }))\n    .sort((lhs, rhs) => lhs.accountCode.localeCompare(rhs.accountCode));\n}\n\nexport interface BalanceSheetSection {\n  type: AccountType;\n  rows: { accountCode: string; accountName: string; balance: number }[];\n  total: number;\n}\n\nexport interface BalanceSheet {\n  asOf: string; // ISO date; period end\n  sections: BalanceSheetSection[];\n  /** Σ assets − Σ (liabilities + equity). Should be 0 (the\n   *  accounting equation); a non-zero here indicates either a\n   *  rounding artefact or a data problem. */\n  imbalance: number;\n}\n\nfunction naturalSign(type: AccountType, netDebit: number): number {\n  // Assets / expenses are debit-positive (positive netDebit reads\n  // as a positive presentation balance). Liabilities / equity /\n  // income are credit-positive — flip the sign for display.\n  if (type === \"asset\" || type === \"expense\") return netDebit;\n  return -netDebit;\n}\n\n/** Sentinel `accountCode` for the synthetic \"Current period\n *  earnings\" row added to the Equity section by `buildBalanceSheet`.\n *  The View detects this code and substitutes a localised label\n *  for the fixed English fallback. */\nexport const CURRENT_EARNINGS_ACCOUNT_CODE = \"_currentEarnings\";\n\nfunction computeCurrentEarnings(accounts: readonly Account[], balanceByCode: ReadonlyMap<string, number>): number {\n  // Σ income − Σ expense, in natural-sign presentation. Without\n  // this synthetic Equity row the B/S would be off by exactly net\n  // income during the period, because closing entries that fold\n  // income/expense into Retained Earnings haven't been booked yet.\n  let earnings = 0;\n  for (const account of accounts) {\n    if (account.type !== \"income\" && account.type !== \"expense\") continue;\n    const presented = naturalSign(account.type, balanceByCode.get(account.code) ?? 0);\n    earnings += account.type === \"income\" ? presented : -presented;\n  }\n  return earnings;\n}\n\nexport function buildBalanceSheet(input: { accounts: readonly Account[]; balances: readonly AccountBalance[]; asOf: string }): BalanceSheet {\n  const balanceByCode = new Map(input.balances.map((row) => [row.accountCode, row.netDebit]));\n  const currentEarnings = computeCurrentEarnings(input.accounts, balanceByCode);\n  const sections: BalanceSheetSection[] = [];\n  for (const type of [\"asset\", \"liability\", \"equity\"] as const) {\n    const rows: BalanceSheetSection[\"rows\"] = [];\n    let total = 0;\n    for (const account of input.accounts) {\n      if (account.type !== type) continue;\n      const netDebit = balanceByCode.get(account.code) ?? 0;\n      const presented = naturalSign(type, netDebit);\n      if (Math.abs(presented) <= ZERO_TOLERANCE) continue;\n      rows.push({ accountCode: account.code, accountName: account.name, balance: presented });\n      total += presented;\n    }\n    if (type === \"equity\" && Math.abs(currentEarnings) > ZERO_TOLERANCE) {\n      rows.push({ accountCode: CURRENT_EARNINGS_ACCOUNT_CODE, accountName: \"Current period earnings\", balance: currentEarnings });\n      total += currentEarnings;\n    }\n    sections.push({ type, rows, total });\n  }\n  const assetTotal = sections[0].total;\n  const liabEquityTotal = sections[1].total + sections[2].total;\n  return {\n    asOf: input.asOf,\n    sections,\n    imbalance: assetTotal - liabEquityTotal,\n  };\n}\n\nexport interface ProfitLoss {\n  from: string; // inclusive ISO date\n  to: string; // inclusive ISO date\n  income: { rows: { accountCode: string; accountName: string; amount: number }[]; total: number };\n  expense: { rows: { accountCode: string; accountName: string; amount: number }[]; total: number };\n  netIncome: number; // income − expense\n}\n\nexport function buildProfitLoss(input: { accounts: readonly Account[]; entries: readonly JournalEntry[]; from: string; to: string }): ProfitLoss {\n  const inRange = input.entries.filter((entry) => entry.date >= input.from && entry.date <= input.to);\n  const balances = aggregateBalances(inRange);\n  const balanceByCode = new Map(balances.map((row) => [row.accountCode, row.netDebit]));\n  const incomeRows: ProfitLoss[\"income\"][\"rows\"] = [];\n  const expenseRows: ProfitLoss[\"expense\"][\"rows\"] = [];\n  let incomeTotal = 0;\n  let expenseTotal = 0;\n  for (const account of input.accounts) {\n    const netDebit = balanceByCode.get(account.code) ?? 0;\n    const presented = naturalSign(account.type, netDebit);\n    if (Math.abs(presented) <= ZERO_TOLERANCE) continue;\n    if (account.type === \"income\") {\n      incomeRows.push({ accountCode: account.code, accountName: account.name, amount: presented });\n      incomeTotal += presented;\n    } else if (account.type === \"expense\") {\n      expenseRows.push({ accountCode: account.code, accountName: account.name, amount: presented });\n      expenseTotal += presented;\n    }\n  }\n  return {\n    from: input.from,\n    to: input.to,\n    income: { rows: incomeRows, total: incomeTotal },\n    expense: { rows: expenseRows, total: expenseTotal },\n    netIncome: incomeTotal - expenseTotal,\n  };\n}\n\nexport interface LedgerRow {\n  entryId: string;\n  date: string;\n  kind: JournalEntry[\"kind\"];\n  memo?: string;\n  debit: number;\n  credit: number;\n  /** Running netDebit balance for this account, in entry order. */\n  runningBalance: number;\n  /** Counterparty tax-registration ID copied from the source\n   *  journal line (T-number / VAT ID / GSTIN / ABN). Surfaced as a\n   *  Ledger column when the active account is in the input-tax\n   *  band (14xx — see `isTaxAccountCode` in\n   *  src/plugins/accounting/components/accountNumbering.ts).\n   *  Carried per row even on non-tax accounts so a future view\n   *  that wants to show it elsewhere doesn't need a server change. */\n  taxRegistrationId?: string;\n}\n\nexport interface Ledger {\n  accountCode: string;\n  accountName: string;\n  rows: LedgerRow[];\n  /** Closing netDebit balance — the sum at the bottom of `rows`. */\n  closingBalance: number;\n}\n\ninterface LedgerLineAccumulator {\n  rows: LedgerRow[];\n  running: number;\n}\n\n/** Concatenate the entry-level memo (the *what-happened*) with the\n *  line-level memo (the *why-this-account*) so a per-account ledger\n *  view shows both. Without this combine, a Sales Tax Receivable\n *  ledger row would show \"仮払消費税 10%\" but lose the originating\n *  \"Starbucks Tokyo — coffee\" — and the user can't tell which\n *  transaction the row came from. Identity-collapse handles the\n *  case where someone set both fields to the same string. */\nfunction combineMemo(entryMemo: string | undefined, lineMemo: string | undefined): string | undefined {\n  if (!entryMemo) return lineMemo;\n  if (!lineMemo) return entryMemo;\n  if (entryMemo === lineMemo) return entryMemo;\n  return `${entryMemo} · ${lineMemo}`;\n}\n\nfunction accumulateLedgerEntry(\n  entry: JournalEntry,\n  accountCode: string,\n  fromDate: string | undefined,\n  toDate: string | undefined,\n  acc: LedgerLineAccumulator,\n): void {\n  if (entry.kind === \"void-marker\") return;\n  for (const line of entry.lines) {\n    if (line.accountCode !== accountCode) continue;\n    const debit = line.debit ?? 0;\n    const credit = line.credit ?? 0;\n    acc.running += debit - credit;\n    if (fromDate && entry.date < fromDate) continue;\n    if (toDate && entry.date > toDate) continue;\n    const row: LedgerRow = {\n      entryId: entry.id,\n      date: entry.date,\n      kind: entry.kind,\n      memo: combineMemo(entry.memo, line.memo),\n      debit,\n      credit,\n      runningBalance: acc.running,\n    };\n    if (line.taxRegistrationId !== undefined) row.taxRegistrationId = line.taxRegistrationId;\n    acc.rows.push(row);\n  }\n}\n\nexport function buildLedger(input: { account: Account; entries: readonly JournalEntry[]; from?: string; to?: string }): Ledger {\n  // Same rule as `aggregateBalances`: include original and reverse\n  // for the math to cancel; exclude markers. The reverse entry\n  // itself carries `kind: \"void\"` so the row is visually\n  // distinguishable in the ledger.\n  const sorted = [...input.entries].sort((lhs, rhs) => (lhs.date === rhs.date ? lhs.createdAt.localeCompare(rhs.createdAt) : lhs.date.localeCompare(rhs.date)));\n  const acc: LedgerLineAccumulator = { rows: [], running: 0 };\n  for (const entry of sorted) {\n    accumulateLedgerEntry(entry, input.account.code, input.from, input.to, acc);\n  }\n  return {\n    accountCode: input.account.code,\n    accountName: input.account.name,\n    rows: acc.rows,\n    closingBalance: acc.running,\n  };\n}\n","// Time-series aggregation for the accounting plugin: bucketise a\n// date range by month / fiscal quarter / fiscal year and roll up a\n// metric (revenue / expense / net income / closing balance of a\n// specific account) into a chart-ready `(label, value)[]` series.\n//\n// LLM-facing only — the in-canvas Accounting `<View>` keeps using\n// `getReport` for its tab-driven UI. `getTimeSeries` exists so a\n// single tool round-trip can answer \"chart my quarterly revenue\n// over the last two years\" without the LLM fanning out N calls and\n// stitching the buckets itself.\n//\n// Pure module: no I/O, no service-layer awareness. Caller hands in\n// the entries / accounts already loaded; we return the points.\n\nimport type { Account, AccountType, JournalEntry } from \"./types.js\";\nimport { aggregateBalances } from \"./report.js\";\nimport {\n  fiscalYearEndMonth,\n  type FiscalYearEnd,\n  TIME_SERIES_GRANULARITIES,\n  TIME_SERIES_METRICS,\n  type TimeSeriesGranularity,\n  type TimeSeriesMetric,\n} from \"../shared\";\n\nexport { TIME_SERIES_GRANULARITIES, TIME_SERIES_METRICS };\nexport type { TimeSeriesGranularity, TimeSeriesMetric };\n\nexport interface Bucket {\n  /** Inclusive YYYY-MM-DD lower bound. */\n  from: string;\n  /** Inclusive YYYY-MM-DD upper bound. */\n  to: string;\n  /** Chart x-axis label. Format depends on granularity:\n   *  \"YYYY-MM\" / \"FY{endYear}-Q{1..4}\" / \"FY{endYear}\". For fiscal\n   *  years that don't align with the calendar year (Q1/Q2/Q3 books)\n   *  the FY is named by its END calendar year — matches Japanese\n   *  \"令和7年度\" convention (Apr 2025 - Mar 2026 = FY2026). */\n  label: string;\n}\n\nexport interface TimeSeriesPoint {\n  label: string;\n  from: string;\n  to: string;\n  /** Single number, natural-sign per metric. Revenue and net income\n   *  positive when income exceeds expense; expense reported as a\n   *  positive cost; account balance follows the account's display\n   *  sign (assets debit-positive, liabilities/equity credit-positive). */\n  value: number;\n}\n\n// ── date arithmetic (pure, no Date for parsing/formatting) ─────────\n\nfunction pad2(num: number): string {\n  return String(num).padStart(2, \"0\");\n}\n\nfunction fmtYmd(year: number, month: number, day: number): string {\n  return `${year}-${pad2(month)}-${pad2(day)}`;\n}\n\ninterface YmdParts {\n  year: number;\n  month: number;\n  day: number;\n}\n\nfunction parseYmd(value: string): YmdParts {\n  const [year, month, day] = value.split(\"-\").map((segment) => parseInt(segment, 10));\n  return { year, month, day };\n}\n\nfunction lastDayOf(year: number, month: number): number {\n  // UTC day 0 of next month = last day of this month, immune to TZ.\n  return new Date(Date.UTC(year, month, 0)).getUTCDate();\n}\n\nfunction addDay(date: YmdParts): YmdParts {\n  const stepped = new Date(Date.UTC(date.year, date.month - 1, date.day + 1));\n  return {\n    year: stepped.getUTCFullYear(),\n    month: stepped.getUTCMonth() + 1,\n    day: stepped.getUTCDate(),\n  };\n}\n\n// ── fiscal-year arithmetic (year-month, no Date) ───────────────────\n\ninterface FyAnchor {\n  /** Calendar year the fiscal year STARTED in. */\n  fyStartYear: number;\n  /** Calendar year the fiscal year ENDS in (used for labelling). */\n  fyEndYear: number;\n  /** First calendar month of the fiscal year (1-based). */\n  startMonth: number;\n}\n\nfunction fyAnchorFor(date: YmdParts, end: FiscalYearEnd): FyAnchor {\n  const closingMonth = fiscalYearEndMonth(end);\n  const startMonth = (closingMonth % 12) + 1; // month after the close\n  // FY containing date: started this calendar year if date.month is\n  // at-or-after startMonth, else previous calendar year. Q4 books\n  // (startMonth = 1) always land in the same calendar year — covered\n  // by the same predicate.\n  const fyStartYear = date.month >= startMonth ? date.year : date.year - 1;\n  const fyEndYear = closingMonth === 12 ? fyStartYear : fyStartYear + 1;\n  return { fyStartYear, fyEndYear, startMonth };\n}\n\n// ── per-granularity bucket lookup ──────────────────────────────────\n\nfunction monthBucketContaining(date: YmdParts): Bucket {\n  return {\n    from: fmtYmd(date.year, date.month, 1),\n    to: fmtYmd(date.year, date.month, lastDayOf(date.year, date.month)),\n    label: `${date.year}-${pad2(date.month)}`,\n  };\n}\n\nfunction quarterBucketContaining(date: YmdParts, end: FiscalYearEnd): Bucket {\n  const anchor = fyAnchorFor(date, end);\n  const offset = (date.month - anchor.startMonth + 12) % 12; // 0..11\n  const qIdx = Math.floor(offset / 3); // 0..3\n  // Flat month-index from the calendar epoch makes year rollover\n  // arithmetic trivial.\n  const startFlat = anchor.fyStartYear * 12 + (anchor.startMonth - 1) + qIdx * 3;\n  const endFlat = startFlat + 2;\n  const qStartYear = Math.floor(startFlat / 12);\n  const qStartMonth = (startFlat % 12) + 1;\n  const qEndYear = Math.floor(endFlat / 12);\n  const qEndMonth = (endFlat % 12) + 1;\n  return {\n    from: fmtYmd(qStartYear, qStartMonth, 1),\n    to: fmtYmd(qEndYear, qEndMonth, lastDayOf(qEndYear, qEndMonth)),\n    label: `FY${anchor.fyEndYear}-Q${qIdx + 1}`,\n  };\n}\n\nfunction yearBucketContaining(date: YmdParts, end: FiscalYearEnd): Bucket {\n  const anchor = fyAnchorFor(date, end);\n  const startFlat = anchor.fyStartYear * 12 + (anchor.startMonth - 1);\n  const endFlat = startFlat + 11;\n  const yStartYear = Math.floor(startFlat / 12);\n  const yStartMonth = (startFlat % 12) + 1;\n  const yEndYear = Math.floor(endFlat / 12);\n  const yEndMonth = (endFlat % 12) + 1;\n  return {\n    from: fmtYmd(yStartYear, yStartMonth, 1),\n    to: fmtYmd(yEndYear, yEndMonth, lastDayOf(yEndYear, yEndMonth)),\n    label: `FY${anchor.fyEndYear}`,\n  };\n}\n\nfunction bucketContaining(date: YmdParts, granularity: TimeSeriesGranularity, end: FiscalYearEnd): Bucket {\n  if (granularity === \"month\") return monthBucketContaining(date);\n  if (granularity === \"quarter\") return quarterBucketContaining(date, end);\n  return yearBucketContaining(date, end);\n}\n\n/** Walk inclusive `[from, to]` and return every bucket that overlaps\n *  it, ordered ascending by `from`. The first bucket is the one\n *  CONTAINING `from` — it can extend earlier than `from`; the last\n *  bucket is the one CONTAINING `to` — it can extend past `to`. The\n *  caller's response echoes the input range so the LLM can label the\n *  chart truthfully (\"Revenue Apr 2025 – Sep 2026\" even though the\n *  outermost buckets cover Apr-Jun 2025 and Jul-Sep 2026). */\nexport function bucketize(input: { from: string; to: string; granularity: TimeSeriesGranularity; fiscalYearEnd: FiscalYearEnd }): Bucket[] {\n  if (input.from > input.to) return [];\n  const start = parseYmd(input.from);\n  const result: Bucket[] = [];\n  let bucket = bucketContaining(start, input.granularity, input.fiscalYearEnd);\n  // Buckets are contiguous; once a bucket's `from` is past `input.to`\n  // every subsequent bucket is too.\n  while (bucket.from <= input.to) {\n    result.push(bucket);\n    const next = addDay(parseYmd(bucket.to));\n    bucket = bucketContaining(next, input.granularity, input.fiscalYearEnd);\n  }\n  return result;\n}\n\n// ── value computation ──────────────────────────────────────────────\n\n/** Convert raw netDebit to natural-sign presentation per account\n *  type. Mirrors the helper in `report.ts` (kept private there). */\nfunction naturalSign(type: AccountType, netDebit: number): number {\n  if (type === \"asset\" || type === \"expense\") return netDebit;\n  return -netDebit;\n}\n\ninterface PresentationTotals {\n  income: number;\n  expense: number;\n}\n\n/** Sum presented income and expense values across the supplied\n *  entries. Used for window-based metrics (revenue / expense /\n *  netIncome). Opening entries reference B/S accounts only and so\n *  contribute zero to either total — including them is harmless. */\nfunction presentedPlTotals(entries: readonly JournalEntry[], accountTypeByCode: ReadonlyMap<string, AccountType>): PresentationTotals {\n  const balances = aggregateBalances(entries);\n  let income = 0;\n  let expense = 0;\n  for (const row of balances) {\n    const type = accountTypeByCode.get(row.accountCode);\n    if (!type) continue;\n    if (type === \"income\") income += naturalSign(type, row.netDebit);\n    else if (type === \"expense\") expense += naturalSign(type, row.netDebit);\n  }\n  return { income, expense };\n}\n\nfunction entriesInWindow(entries: readonly JournalEntry[], from: string, toDate: string): JournalEntry[] {\n  return entries.filter((entry) => entry.date >= from && entry.date <= toDate);\n}\n\nfunction entriesUpTo(entries: readonly JournalEntry[], toDate: string): JournalEntry[] {\n  return entries.filter((entry) => entry.date <= toDate);\n}\n\nfunction valueForBucket(input: {\n  bucket: Bucket;\n  entries: readonly JournalEntry[];\n  accounts: readonly Account[];\n  metric: TimeSeriesMetric;\n  accountCode?: string;\n}): number {\n  const accountTypeByCode = new Map(input.accounts.map((acct) => [acct.code, acct.type]));\n  if (input.metric === \"accountBalance\") {\n    const code = input.accountCode;\n    if (!code) return 0; // guarded at the route — defensive zero.\n    const type = accountTypeByCode.get(code);\n    if (!type) return 0;\n    const cumulative = entriesUpTo(input.entries, input.bucket.to);\n    const balances = aggregateBalances(cumulative);\n    const row = balances.find((balance) => balance.accountCode === code);\n    return row ? naturalSign(type, row.netDebit) : 0;\n  }\n  const window = entriesInWindow(input.entries, input.bucket.from, input.bucket.to);\n  const totals = presentedPlTotals(window, accountTypeByCode);\n  if (input.metric === \"revenue\") return totals.income;\n  if (input.metric === \"expense\") return totals.expense;\n  return totals.income - totals.expense; // netIncome\n}\n\nexport function buildTimeSeries(input: {\n  buckets: readonly Bucket[];\n  entries: readonly JournalEntry[];\n  accounts: readonly Account[];\n  metric: TimeSeriesMetric;\n  accountCode?: string;\n}): TimeSeriesPoint[] {\n  return input.buckets.map((bucket) => ({\n    label: bucket.label,\n    from: bucket.from,\n    to: bucket.to,\n    value: valueForBucket({\n      bucket,\n      entries: input.entries,\n      accounts: input.accounts,\n      metric: input.metric,\n      accountCode: input.accountCode,\n    }),\n  }));\n}\n","// Pub/sub publisher for the accounting plugin. Mirror of\n// `server/events/file-change.ts`: module singleton + init function +\n// fire-and-forget publish helpers. The init wiring lives in\n// `server/index.ts` next to `initFileChangePublisher`.\n//\n// Channel names + payload shapes are imported from\n// `src/config/pubsubChannels.ts` so the publisher cannot drift from\n// the View-side subscribers.\n\nimport { bookChannel as accountingBookChannel, ACCOUNTING_BOOKS_CHANNEL, type BookChannelPayload as AccountingBookChannelPayload } from \"../shared\";\nimport { log, type IPubSub } from \"./context.js\";\nimport { errorMessage } from \"../shared\";\n\nlet pubsub: IPubSub | null = null;\n\nexport function initAccountingEventPublisher(instance: IPubSub): void {\n  pubsub = instance;\n}\n\nfunction safePublish(channel: string, payload: unknown): void {\n  if (!pubsub) return;\n  try {\n    pubsub.publish(channel, payload);\n  } catch (err) {\n    // Same fire-and-forget rationale as the file-change publisher:\n    // dropping one event is better than crashing the server.\n    log.warn(\"accounting\", \"publish failed; subscribers will miss this event\", {\n      channel,\n      error: errorMessage(err),\n    });\n  }\n}\n\n/** Per-book change notification. `period` should be the entry's\n *  YYYY-MM bucket (or the earliest invalidated month for snapshot\n *  events). */\nexport function publishBookChange(bookId: string, payload: AccountingBookChannelPayload): void {\n  safePublish(accountingBookChannel(bookId), payload);\n}\n\n/** Fired when the *list* of books changes (createBook, deleteBook).\n *  Payload is intentionally empty — subscribers refetch from\n *  /api/accounting. */\nexport function publishBooksChanged(): void {\n  safePublish(ACCOUNTING_BOOKS_CHANNEL, {});\n}\n\n/** Test-only — drop the module singleton so each test starts clean. */\nexport function _resetAccountingEventPublisherForTesting(): void {\n  pubsub = null;\n}\n","// Monthly balance snapshot cache.\n//\n// Source of truth: the journal JSONL files. Snapshots are derived\n// state — `data/accounting/books/<id>/snapshots/YYYY-MM.json` is\n// only ever a perf optimization. The invariant we maintain:\n//\n//   for any (book, period) pair,\n//     getOrBuildSnapshot(book, period)\n//   ===\n//     aggregateBalances(<all entries up to period end>)\n//\n// I.e. running with snapshots and running without snapshots must\n// produce byte-identical results. The unit test for this lives in\n// `test/accounting/test_snapshotCache.ts`.\n//\n// Rebuild policy: writes call `scheduleRebuild(bookId, fromPeriod)`\n// after invalidating stale snapshot files. Each book has at most one\n// rebuild in flight; additional writes during a running rebuild merge\n// into a single queued follow-up (so a burst of N writes runs at most\n// two rebuilds). `getOrBuildSnapshot` keeps a lazy fallback so a\n// report requested before the rebuild reaches that month is still\n// correct — it just builds inline.\n//\n// Test API: `awaitRebuildIdle(bookId)` and `inspectRebuildQueue(bookId)`\n// are diagnostics that let tests assert on queue state without\n// sleep-and-poll. Production code never needs them.\n\nimport {\n  invalidateSnapshotsFrom as ioInvalidateFrom,\n  invalidateAllSnapshots as ioInvalidateAll,\n  listJournalPeriods,\n  readJournalMonth,\n  readSnapshot,\n  writeSnapshot,\n} from \"./io.js\";\nimport { aggregateBalances } from \"./report.js\";\nimport { publishBookChange } from \"./eventPublisher.js\";\nimport { log } from \"./context.js\";\nimport { errorMessage, BOOK_EVENT_KINDS as ACCOUNTING_BOOK_EVENT_KINDS } from \"../shared\";\nimport type { AccountBalance, JournalEntry, MonthSnapshot } from \"./types.js\";\n\nfunction previousPeriod(period: string): string {\n  // YYYY-MM → previous YYYY-MM. December rolls back to the previous\n  // year's December.\n  const [year, month] = period.split(\"-\").map((segment) => parseInt(segment, 10));\n  if (month === 1) return `${(year - 1).toString().padStart(4, \"0\")}-12`;\n  return `${year.toString().padStart(4, \"0\")}-${(month - 1).toString().padStart(2, \"0\")}`;\n}\n\nfunction mergeBalances(base: readonly AccountBalance[], delta: readonly AccountBalance[]): AccountBalance[] {\n  const map = new Map<string, number>();\n  for (const row of base) map.set(row.accountCode, row.netDebit);\n  for (const row of delta) {\n    map.set(row.accountCode, (map.get(row.accountCode) ?? 0) + row.netDebit);\n  }\n  return Array.from(map.entries())\n    .map(([accountCode, netDebit]) => ({ accountCode, netDebit }))\n    .sort((lhs, rhs) => lhs.accountCode.localeCompare(rhs.accountCode));\n}\n\nasync function buildEmptySnapshot(bookId: string, period: string, workspaceRoot?: string): Promise<MonthSnapshot> {\n  const empty: MonthSnapshot = { period, balances: [], builtAt: new Date().toISOString() };\n  await writeSnapshot(bookId, empty, workspaceRoot);\n  return empty;\n}\n\n/** Build a snapshot at end-of-`period` for one book, lazily relying\n *  on the previous month's snapshot if it exists. Falls all the way\n *  back to the earliest journal month if no upstream snapshot is\n *  available. Always writes the result to disk before returning. */\nexport async function getOrBuildSnapshot(bookId: string, period: string, workspaceRoot?: string): Promise<MonthSnapshot> {\n  const cached = await readSnapshot(bookId, period, workspaceRoot);\n  if (cached) return cached;\n\n  // Earliest journal month determines where the recursion stops.\n  // If the book has no journal at all, return an empty snapshot.\n  const periods = await listJournalPeriods(bookId, workspaceRoot);\n  if (periods.length === 0 || period < periods[0]) {\n    return buildEmptySnapshot(bookId, period, workspaceRoot);\n  }\n\n  const { entries } = await readJournalMonth(bookId, period, workspaceRoot);\n  const monthDelta = aggregateBalances(entries);\n\n  // Get the prior month's closing snapshot — recurse, which will\n  // either hit cache or build the chain back to the start.\n  let priorBalances: readonly AccountBalance[] = [];\n  if (period > periods[0]) {\n    const prior = previousPeriod(period);\n    const priorSnap = await getOrBuildSnapshot(bookId, prior, workspaceRoot);\n    priorBalances = priorSnap.balances;\n  }\n  const merged = mergeBalances(priorBalances, monthDelta);\n  const snap: MonthSnapshot = {\n    period,\n    balances: merged,\n    builtAt: new Date().toISOString(),\n  };\n  await writeSnapshot(bookId, snap, workspaceRoot);\n  return snap;\n}\n\n/** Compute closing balances at end-of-`period` from journal alone,\n *  bypassing the snapshot cache. Used by the byte-equality\n *  invariant test, and as a safety net for \"compute without\n *  trusting cache\" paths. */\nexport async function balancesAtEndOf(bookId: string, period: string, workspaceRoot?: string): Promise<AccountBalance[]> {\n  const periods = await listJournalPeriods(bookId, workspaceRoot);\n  const all: JournalEntry[] = [];\n  for (const monthKey of periods) {\n    if (period < monthKey) break;\n    const { entries } = await readJournalMonth(bookId, monthKey, workspaceRoot);\n    for (const entry of entries) all.push(entry);\n  }\n  return aggregateBalances(all);\n}\n\n/** Drop snapshots for `fromPeriod` and later. Re-export from\n *  accounting-io for callers that conceptually live in the cache\n *  layer (so they don't reach into the IO module). */\nexport async function invalidateSnapshotsFrom(bookId: string, fromPeriod: string, workspaceRoot?: string): Promise<{ removed: string[] }> {\n  return ioInvalidateFrom(bookId, fromPeriod, workspaceRoot);\n}\n\n/** Drop all snapshots and rebuild from scratch. Used by the\n *  `rebuildSnapshots` admin action. Returns the periods that were\n *  rebuilt. */\nexport async function rebuildAllSnapshots(bookId: string, workspaceRoot?: string): Promise<{ rebuilt: string[] }> {\n  await ioInvalidateAll(bookId, workspaceRoot);\n  const periods = await listJournalPeriods(bookId, workspaceRoot);\n  for (const monthKey of periods) {\n    await getOrBuildSnapshot(bookId, monthKey, workspaceRoot);\n  }\n  return { rebuilt: periods };\n}\n\n// ── async rebuild queue ────────────────────────────────────────────\n//\n// Per-book queue. A `running` promise represents the in-flight\n// rebuild. While it's running, additional `scheduleRebuild` calls\n// merge their `fromPeriod` into `pendingFromPeriod` (taking the\n// minimum so the next pass covers everyone's invalidation), and we\n// kick off a follow-up once the current one resolves.\n\ninterface RebuildQueueEntry {\n  running: Promise<void>;\n  pendingFromPeriod: string | null;\n  pendingWorkspaceRoot: string | undefined;\n  coalescedWriteCount: number;\n  runningFromPeriod: string;\n  /** Set by `cancelRebuild` (called from `deleteBook`). The runRebuild\n   *  loop checks before each write so a rebuild cannot resurrect the\n   *  book directory after `removeBookDir` has run. */\n  cancelled: boolean;\n}\n\nconst rebuildQueues = new Map<string, RebuildQueueEntry>();\n\nfunction minPeriod(lhs: string | null, rhs: string): string {\n  if (lhs === null) return rhs;\n  return lhs < rhs ? lhs : rhs;\n}\n\nfunction isInvalidatedDuringRebuild(bookId: string, period: string): boolean {\n  // A pending invalidation that covers `period` means the queued\n  // follow-up rebuild will redo this period. Skip the in-flight\n  // write so we don't pollute the cache with stale data while a\n  // fresher computation is queued. Without this guard, the\n  // sequence \"rebuild reads journal → caller writes a new entry →\n  // caller invalidates → rebuild writes (stale) snapshot\" leaves\n  // the cache lying about the latest state.\n  const queue = rebuildQueues.get(bookId);\n  return queue !== undefined && queue.pendingFromPeriod !== null && period >= queue.pendingFromPeriod;\n}\n\nfunction isCancelled(bookId: string): boolean {\n  return rebuildQueues.get(bookId)?.cancelled === true;\n}\n\nasync function runRebuild(bookId: string, fromPeriod: string, workspaceRoot: string | undefined): Promise<void> {\n  const startedAt = Date.now();\n  log.info(\"accounting\", \"snapshot rebuild started\", { bookId, fromPeriod });\n  publishBookChange(bookId, { kind: ACCOUNTING_BOOK_EVENT_KINDS.snapshotsRebuilding, period: fromPeriod });\n  const periods = await listJournalPeriods(bookId, workspaceRoot);\n  const targets = periods.filter((monthKey) => monthKey >= fromPeriod);\n  let written = 0;\n  for (const monthKey of targets) {\n    if (isCancelled(bookId)) break;\n    if (isInvalidatedDuringRebuild(bookId, monthKey)) break;\n    // Compute fresh from journal — bypasses getOrBuildSnapshot's\n    // own write side-effect so the staleness check below is the\n    // only writer in the rebuild path.\n    const balances = await balancesAtEndOf(bookId, monthKey, workspaceRoot);\n    if (isCancelled(bookId)) break;\n    if (isInvalidatedDuringRebuild(bookId, monthKey)) break;\n    await writeSnapshot(bookId, { period: monthKey, balances, builtAt: new Date().toISOString() }, workspaceRoot);\n    if (isCancelled(bookId)) {\n      // The book was deleted between our last check and the write —\n      // `writeSnapshot` will have re-created the book directory tree\n      // via mkdir-recursive. Undo it so we don't leave an orphaned\n      // directory after `deleteBook` has run.\n      await ioInvalidateFrom(bookId, monthKey, workspaceRoot);\n      break;\n    }\n    if (isInvalidatedDuringRebuild(bookId, monthKey)) {\n      // A concurrent invalidate raced ahead between our last check\n      // and the disk write. The data we just wrote may be stale\n      // relative to the latest journal — undo so the queued\n      // follow-up rebuild starts from a clean slate.\n      await ioInvalidateFrom(bookId, monthKey, workspaceRoot);\n      break;\n    }\n    written += 1;\n    publishBookChange(bookId, { kind: ACCOUNTING_BOOK_EVENT_KINDS.snapshotsReady, period: monthKey });\n  }\n  log.info(\"accounting\", \"snapshot rebuild done\", { bookId, periods: written, durationMs: Date.now() - startedAt });\n}\n\nfunction startRebuild(bookId: string, fromPeriod: string, workspaceRoot: string | undefined): RebuildQueueEntry {\n  const entry: RebuildQueueEntry = {\n    running: Promise.resolve(),\n    pendingFromPeriod: null,\n    pendingWorkspaceRoot: undefined,\n    coalescedWriteCount: 1,\n    runningFromPeriod: fromPeriod,\n    cancelled: false,\n  };\n  entry.running = runRebuild(bookId, fromPeriod, workspaceRoot)\n    .catch((err) => {\n      // A rebuild failure is logged but does not poison the queue —\n      // the next `scheduleRebuild` call will start a fresh promise.\n      log.error(\"accounting\", \"snapshot rebuild failed\", { bookId, fromPeriod, error: errorMessage(err) });\n    })\n    .then(() => {\n      // Drain any work that piled up while we were running.\n      const current = rebuildQueues.get(bookId);\n      if (!current) return;\n      // If the book was cancelled mid-rebuild (e.g. deleteBook ran),\n      // drop the queue entry entirely — we must not start a successor\n      // that would re-create the deleted book directory.\n      if (current.cancelled) {\n        rebuildQueues.delete(bookId);\n        return;\n      }\n      if (current.pendingFromPeriod !== null) {\n        const nextFrom = current.pendingFromPeriod;\n        const nextRoot = current.pendingWorkspaceRoot;\n        const carriedCount = current.coalescedWriteCount;\n        const successor = startRebuild(bookId, nextFrom, nextRoot);\n        successor.coalescedWriteCount += carriedCount;\n        rebuildQueues.set(bookId, successor);\n      } else {\n        rebuildQueues.delete(bookId);\n      }\n    });\n  return entry;\n}\n\n/** Schedule a background rebuild for `bookId` starting at `fromPeriod`.\n *  Multiple calls during an in-flight rebuild coalesce into a single\n *  follow-up rebuild that covers the minimum `fromPeriod` seen.\n *  Returns immediately — the rebuild runs on its own promise chain. */\nexport function scheduleRebuild(bookId: string, fromPeriod: string, workspaceRoot?: string): void {\n  const existing = rebuildQueues.get(bookId);\n  if (!existing) {\n    rebuildQueues.set(bookId, startRebuild(bookId, fromPeriod, workspaceRoot));\n    return;\n  }\n  existing.pendingFromPeriod = minPeriod(existing.pendingFromPeriod, fromPeriod);\n  existing.pendingWorkspaceRoot = workspaceRoot;\n  existing.coalescedWriteCount += 1;\n}\n\n/** Test/diagnostic: resolves when no rebuild is running or queued for\n *  `bookId`. Also called by `deleteBook` after `cancelRebuild` to\n *  ensure a previously running rebuild has fully stopped before the\n *  caller removes the book's directory on disk. */\nexport async function awaitRebuildIdle(bookId: string): Promise<void> {\n  while (rebuildQueues.has(bookId)) {\n    const entry = rebuildQueues.get(bookId);\n    if (!entry) return;\n    await entry.running;\n  }\n}\n\n/** Mark the book's in-flight rebuild as cancelled. The runRebuild\n *  loop checks before each write and bails out, so a subsequent\n *  `removeBookDir` cannot race with a `writeSnapshot` that would\n *  re-create the directory tree. Pair with `awaitRebuildIdle(bookId)`\n *  to wait for the in-flight rebuild to finish bailing. */\nexport function cancelRebuild(bookId: string): void {\n  const entry = rebuildQueues.get(bookId);\n  if (!entry) return;\n  entry.cancelled = true;\n  // Drop pending too — a cancelled book should not get a successor\n  // rebuild after the in-flight one drains.\n  entry.pendingFromPeriod = null;\n}\n\n/** Test/diagnostic: snapshot of the per-book queue state. Stable\n *  enough to assert against; fields may grow over time. */\nexport function inspectRebuildQueue(bookId: string): {\n  running: boolean;\n  runningFromPeriod: string | null;\n  pendingFromPeriod: string | null;\n  coalescedWriteCount: number;\n} {\n  const entry = rebuildQueues.get(bookId);\n  if (!entry) {\n    return { running: false, runningFromPeriod: null, pendingFromPeriod: null, coalescedWriteCount: 0 };\n  }\n  return {\n    running: true,\n    runningFromPeriod: entry.runningFromPeriod,\n    pendingFromPeriod: entry.pendingFromPeriod,\n    coalescedWriteCount: entry.coalescedWriteCount,\n  };\n}\n\n/** Test-only — drain all in-flight rebuilds, then drop queue state.\n *  Awaiting first means a leftover rebuild can't continue writing\n *  into the next test's tmp dir after we clear the bookkeeping. */\nexport async function _resetRebuildQueueForTesting(): Promise<void> {\n  // Mark everything cancelled so loops bail at their next checkpoint\n  // instead of continuing through every period.\n  for (const entry of rebuildQueues.values()) {\n    entry.cancelled = true;\n    entry.pendingFromPeriod = null;\n  }\n  const pending = Array.from(rebuildQueues.values()).map((entry) => entry.running);\n  await Promise.allSettled(pending);\n  rebuildQueues.clear();\n}\n","// Default chart of accounts seeded into a freshly created book.\n// The active set is intentionally minimal — covers the common\n// categories users need to record their first opening balance and\n// post their first entries, without overwhelming a brand-new user.\n//\n// A second tier of `active: false` entries is included so the user\n// can flip on common-but-not-universal accounts (Inventory, Travel,\n// Depreciation Expense, …) from Manage Accounts with one click\n// rather than typing them in by hand. Inactive accounts stay\n// hidden from journal entry / ledger dropdowns until the user\n// reactivates them. Tax-related accounts (1400 / 2400) are an\n// exception — they ship active by default since almost every\n// jurisdiction levies a consumption / sales / VAT tax.\n\nimport type { Account } from \"./types.js\";\n\nexport const DEFAULT_ACCOUNTS: readonly Account[] = [\n  // Assets\n  { code: \"1000\", name: \"Cash\", type: \"asset\" },\n  { code: \"1001\", name: \"Petty Cash\", type: \"asset\", active: false },\n  { code: \"1010\", name: \"Bank — Checking\", type: \"asset\" },\n  { code: \"1020\", name: \"Bank — Savings\", type: \"asset\" },\n  { code: \"1100\", name: \"Accounts Receivable\", type: \"asset\" },\n  { code: \"1200\", name: \"Inventory\", type: \"asset\", active: false },\n  { code: \"1300\", name: \"Prepaid Expenses\", type: \"asset\", active: false },\n  // 14xx is the reserved \"tax-related current assets\" band — pairs\n  // with 24xx on the liability side for the tax-excluded (税抜)\n  // booking method: input tax paid on purchases sits here as an\n  // asset and is netted against output-tax collected at filing\n  // time. The Ledger view's T-number column and the\n  // JournalEntryForm's per-line taxRegistrationId input key off\n  // the 14xx prefix only (see `isTaxAccountCode`) — the\n  // counterparty registration ID is load-bearing for input-tax\n  // credit on purchases, not for the seller-side liability — so\n  // any custom 14xx account a user adds participates without an\n  // opt-in step. Active by default — most jurisdictions levy a\n  // consumption / sales / VAT tax; tax-free contexts can\n  // deactivate from Manage Accounts.\n  // 1400 was briefly named \"Sales Tax Receivable\" — that label\n  // conventionally means *output* tax billed to customers but not\n  // yet collected. Renamed to \"Input Tax Receivable\" so the\n  // purchase-side meaning matches the 14xx / 24xx booking pair and\n  // the non-US naming the rest of the world uses (EU \"Input VAT\" /\n  // UK VAT input / Japan 仮払消費税). CodeRabbit review on PR #1120.\n  { code: \"1400\", name: \"Input Tax Receivable\", type: \"asset\" },\n  { code: \"1500\", name: \"Equipment\", type: \"asset\" },\n  { code: \"1510\", name: \"Furniture & Fixtures\", type: \"asset\", active: false },\n  { code: \"1520\", name: \"Vehicles\", type: \"asset\", active: false },\n  { code: \"1590\", name: \"Accumulated Depreciation\", type: \"asset\", active: false },\n  // Liabilities\n  { code: \"2000\", name: \"Accounts Payable\", type: \"liability\" },\n  { code: \"2100\", name: \"Credit Card\", type: \"liability\" },\n  { code: \"2200\", name: \"Loans Payable\", type: \"liability\" },\n  { code: \"2300\", name: \"Accrued Expenses\", type: \"liability\", active: false },\n  // 24xx is the reserved \"tax-related current liabilities\" band;\n  // pairs with 14xx on the asset side. See the 1400 comment above.\n  { code: \"2400\", name: \"Sales Tax Payable\", type: \"liability\" },\n  { code: \"2500\", name: \"Payroll Liabilities\", type: \"liability\", active: false },\n  // Equity\n  // Required for opening balances: setOpeningBalances dumps the\n  // plug into \"Retained Earnings\" by convention.\n  { code: \"3000\", name: \"Owner's Equity\", type: \"equity\" },\n  { code: \"3100\", name: \"Retained Earnings\", type: \"equity\" },\n  { code: \"3200\", name: \"Owner's Draws\", type: \"equity\", active: false },\n  // Income\n  { code: \"4000\", name: \"Sales\", type: \"income\" },\n  { code: \"4010\", name: \"Service Revenue\", type: \"income\", active: false },\n  { code: \"4100\", name: \"Other Income\", type: \"income\" },\n  { code: \"4200\", name: \"Interest Income\", type: \"income\", active: false },\n  { code: \"4300\", name: \"Sales Returns & Discounts\", type: \"income\", active: false },\n  // Expenses\n  { code: \"5000\", name: \"Cost of Goods Sold\", type: \"expense\" },\n  { code: \"5100\", name: \"Rent\", type: \"expense\" },\n  { code: \"5200\", name: \"Utilities\", type: \"expense\" },\n  { code: \"5300\", name: \"Salaries\", type: \"expense\" },\n  { code: \"5400\", name: \"Office Supplies\", type: \"expense\" },\n  { code: \"5500\", name: \"Advertising & Marketing\", type: \"expense\", active: false },\n  { code: \"5600\", name: \"Travel\", type: \"expense\", active: false },\n  { code: \"5610\", name: \"Meals & Entertainment\", type: \"expense\", active: false },\n  { code: \"5700\", name: \"Professional Fees\", type: \"expense\", active: false },\n  { code: \"5710\", name: \"Insurance\", type: \"expense\", active: false },\n  { code: \"5720\", name: \"Software & Subscriptions\", type: \"expense\", active: false },\n  { code: \"5730\", name: \"Bank Fees\", type: \"expense\", active: false },\n  { code: \"5800\", name: \"Depreciation Expense\", type: \"expense\", active: false },\n  { code: \"5810\", name: \"Taxes\", type: \"expense\", active: false },\n  { code: \"5900\", name: \"Miscellaneous Expense\", type: \"expense\" },\n];\n","// Service layer for the accounting plugin. Wraps the IO + domain\n// modules into the handful of operations the route + MCP bridge\n// expose. Each function:\n//\n//  - performs validation,\n//  - mutates the journal / accounts / config files atomically,\n//  - invalidates dependent snapshots,\n//  - publishes a pub/sub event so subscribers refetch.\n//\n// Snapshot rebuild policy: writes invalidate stale snapshot files\n// synchronously, then call `scheduleRebuild` to rebuild them in the\n// background. `getOrBuildSnapshot` keeps a lazy fallback so a report\n// requested before the rebuild reaches that month still returns the\n// right number — it just builds inline. Both paths are byte-identical\n// (enforced by `test/accounting/test_snapshotCache.ts`).\n\nimport { randomUUID } from \"node:crypto\";\n\nimport {\n  appendJournal,\n  appendJournalBatch,\n  bookExists,\n  ensureBookDir,\n  invalidateAllSnapshots,\n  invalidateSnapshotsFrom,\n  isSafeBookId,\n  listJournalPeriods,\n  periodFromDate,\n  readAccounts,\n  readConfig,\n  readJournalMonth,\n  removeBookDir,\n  writeAccounts,\n  writeConfig,\n} from \"./io.js\";\nimport { findActiveOpening, validateOpening } from \"./openingBalances.js\";\nimport { normalizeStoredAccount } from \"./accountNormalize.js\";\nimport { isValidCalendarDate, localDateString, makeEntry, makeVoidEntries, validateEntry, voidedIdSet } from \"./journal.js\";\nimport { aggregateBalances, buildBalanceSheet, buildLedger, buildProfitLoss } from \"./report.js\";\nimport {\n  bucketize,\n  buildTimeSeries,\n  TIME_SERIES_GRANULARITIES,\n  TIME_SERIES_METRICS,\n  type TimeSeriesGranularity,\n  type TimeSeriesMetric,\n  type TimeSeriesPoint,\n} from \"./timeSeries.js\";\nimport { awaitRebuildIdle, balancesAtEndOf, cancelRebuild, getOrBuildSnapshot, rebuildAllSnapshots, scheduleRebuild } from \"./snapshotCache.js\";\nimport { publishBookChange, publishBooksChanged } from \"./eventPublisher.js\";\nimport { DEFAULT_ACCOUNTS } from \"./defaultAccounts.js\";\nimport { log } from \"./context.js\";\nimport { BOOK_EVENT_KINDS as ACCOUNTING_BOOK_EVENT_KINDS } from \"../shared\";\nimport {\n  isSupportedCountryCode,\n  SUPPORTED_COUNTRY_CODES,\n  type SupportedCountryCode,\n  DEFAULT_FISCAL_YEAR_END,\n  FISCAL_YEAR_END_MONTHS,\n  isFiscalYearEnd,\n  resolveFiscalYearEnd,\n  type FiscalYearEnd,\n} from \"../shared\";\nimport type { Account, AccountingConfig, BookSummary, JournalEntry, JournalLine, ReportPeriod } from \"./types.js\";\n\nexport class AccountingError extends Error {\n  constructor(\n    public status: number,\n    message: string,\n    public details?: unknown,\n  ) {\n    super(message);\n    this.name = \"AccountingError\";\n  }\n}\n\nconst DEFAULT_CURRENCY = \"USD\";\nconst GENERATED_ID_RETRIES = 8;\n\nfunction emptyConfig(): AccountingConfig {\n  return { books: [] };\n}\n\nasync function loadOrInitConfig(workspaceRoot?: string): Promise<AccountingConfig> {\n  const cfg = await readConfig(workspaceRoot);\n  return cfg ?? emptyConfig();\n}\n\nfunction findBook(config: AccountingConfig, bookId: string): BookSummary | null {\n  return config.books.find((book) => book.id === bookId) ?? null;\n}\n\nfunction resolveBookId(config: AccountingConfig, requested: string | undefined): string {\n  // Every book-touching action now requires an explicit `bookId` —\n  // there's no server-side \"active book\" to fall back on. Callers\n  // are the LLM (which is told to pass bookId on each call) and the\n  // View (which tracks the current selection in localStorage).\n  if (!requested) {\n    throw new AccountingError(400, \"bookId is required\");\n  }\n  if (!findBook(config, requested)) {\n    throw new AccountingError(404, `book ${JSON.stringify(requested)} not found`);\n  }\n  return requested;\n}\n\nasync function generateBookId(config: AccountingConfig, workspaceRoot?: string): Promise<string> {\n  // 8 hex chars × small N → collision odds are negligible, but a\n  // bounded retry keeps the generator total even if one happens.\n  for (let attempt = 0; attempt < GENERATED_ID_RETRIES; attempt += 1) {\n    const candidate = `book-${randomUUID().slice(0, 8)}`;\n    if (!findBook(config, candidate) && !(await bookExists(candidate, workspaceRoot))) return candidate;\n  }\n  throw new AccountingError(500, \"could not generate a unique book id after several attempts\");\n}\n\n/** Read every journal entry across every month, in period-sorted\n *  order. Used by paths that need a full-history view (opening\n *  balance lookups, P/L date filtering). */\nasync function readAllEntries(bookId: string, workspaceRoot?: string): Promise<JournalEntry[]> {\n  const periods = await listJournalPeriods(bookId, workspaceRoot);\n  const all: JournalEntry[] = [];\n  for (const monthKey of periods) {\n    const { entries, skipped } = await readJournalMonth(bookId, monthKey, workspaceRoot);\n    for (const entry of entries) all.push(entry);\n    if (skipped > 0) {\n      // Aggregations and reports built from a partial parse are\n      // misleading — log so an operator can spot a corrupted\n      // jsonl file. Reads still proceed with what we could parse;\n      // refusing here would lock the user out of the whole book\n      // for a single bad line.\n      log.warn(\"accounting\", \"journal month had unparseable lines\", { bookId, period: monthKey, skipped });\n    }\n  }\n  return all;\n}\n\n// ── books ──────────────────────────────────────────────────────────\n\nexport async function listBooks(workspaceRoot?: string): Promise<{ books: BookSummary[] }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  return { books: config.books };\n}\n\nfunction unsupportedCountryError(received: unknown): AccountingError {\n  return new AccountingError(400, `unsupported country code ${JSON.stringify(received)} — must be one of: ${SUPPORTED_COUNTRY_CODES.join(\", \")}`);\n}\n\nfunction unsupportedFiscalYearEndError(received: unknown): AccountingError {\n  return new AccountingError(\n    400,\n    `unsupported fiscalYearEnd ${JSON.stringify(received)} — must be a closing-month number ${FISCAL_YEAR_END_MONTHS.join(\", \")} (1 = January … 12 = December)`,\n  );\n}\n\n/** Narrow a free-form `fiscalYearEnd` input. Absent → default\n *  (back-compat with old callers and pre-field on-disk books); any\n *  other value must be a month number 1-12 or 400. */\nfunction narrowFiscalYearEnd(raw: number | undefined): FiscalYearEnd {\n  if (raw === undefined) return DEFAULT_FISCAL_YEAR_END;\n  if (!isFiscalYearEnd(raw)) throw unsupportedFiscalYearEndError(raw);\n  return raw;\n}\n\n/** Boundary checks shared by updateBook. Throws on the first failure\n *  so the surrounding function stays under the cognitive-complexity\n *  threshold; each rule is also unit-testable independently via the\n *  service entry point. */\nfunction validateUpdateBookInput(input: { name?: string; country?: string; fiscalYearEnd?: number }): void {\n  if (input.name !== undefined && (typeof input.name !== \"string\" || input.name.trim() === \"\")) {\n    throw new AccountingError(400, \"name must be a non-empty string when supplied\");\n  }\n  // Empty string is the explicit \"clear the field\" sentinel from the\n  // settings UI; anything else has to land in the curated list, same\n  // contract as createBook.\n  if (input.country !== undefined && input.country !== \"\" && !isSupportedCountryCode(input.country)) {\n    throw unsupportedCountryError(input.country);\n  }\n  // Fiscal-year end has no \"clear\" path — it always resolves to a\n  // closing month (back-compat reads default absent → December).\n  // Reject any supplied value that isn't a month number 1-12.\n  if (input.fiscalYearEnd !== undefined && !isFiscalYearEnd(input.fiscalYearEnd)) {\n    throw unsupportedFiscalYearEndError(input.fiscalYearEnd);\n  }\n}\n\nexport async function createBook(\n  input: { id?: string; name: string; currency?: string; country?: string; fiscalYearEnd?: number },\n  workspaceRoot?: string,\n): Promise<{ book: BookSummary }> {\n  if (typeof input.name !== \"string\" || input.name.trim() === \"\") {\n    throw new AccountingError(400, \"name is required\");\n  }\n  // Country, when supplied, must be one of the curated codes — keeps\n  // the UI dropdown, the role prompt's per-jurisdiction guidance, and\n  // the on-disk JSON in sync. A typo from the LLM or an untrusted\n  // client is rejected here rather than silently persisted.\n  if (input.country !== undefined && !isSupportedCountryCode(input.country)) {\n    throw unsupportedCountryError(input.country);\n  }\n  const fiscalYearEnd = narrowFiscalYearEnd(input.fiscalYearEnd);\n  const config = await loadOrInitConfig(workspaceRoot);\n  // Auto-generate when no caller id is supplied — every book,\n  // including the very first one, gets a generated id. Explicit\n  // caller-supplied ids (from a custom config import or a CLI tool)\n  // are kept verbatim so users with their own naming scheme can\n  // adopt it.\n  const bookId = input.id ?? (await generateBookId(config, workspaceRoot));\n  // Guard against caller-supplied path-traversal ids before any\n  // fs touch (createBook → ensureBookDir → writeAccounts →\n  // writeConfig). Auto-generated ids always pass.\n  if (!isSafeBookId(bookId)) {\n    throw new AccountingError(400, `invalid book id ${JSON.stringify(bookId)} — allowed characters are A-Z a-z 0-9 _ - (1-64 chars; cannot start with _ or -)`);\n  }\n  if (findBook(config, bookId)) {\n    throw new AccountingError(409, `book ${JSON.stringify(bookId)} already exists`);\n  }\n  if (await bookExists(bookId, workspaceRoot)) {\n    throw new AccountingError(409, `book directory ${JSON.stringify(bookId)} already exists on disk`);\n  }\n  const book: BookSummary = {\n    id: bookId,\n    name: input.name,\n    currency: input.currency ?? DEFAULT_CURRENCY,\n    // Narrowed by the isSupportedCountryCode check above.\n    ...(input.country ? { country: input.country as SupportedCountryCode } : {}),\n    fiscalYearEnd,\n    createdAt: new Date().toISOString(),\n  };\n  await ensureBookDir(bookId, workspaceRoot);\n  await writeAccounts(bookId, [...DEFAULT_ACCOUNTS], workspaceRoot);\n  const nextConfig: AccountingConfig = { books: [...config.books, book] };\n  await writeConfig(nextConfig, workspaceRoot);\n  publishBooksChanged();\n  return { book };\n}\n\nexport async function updateBook(\n  input: { bookId: string; name?: string; country?: string; fiscalYearEnd?: number },\n  workspaceRoot?: string,\n): Promise<{ book: BookSummary }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const target = findBook(config, input.bookId);\n  if (!target) {\n    throw new AccountingError(404, `book ${JSON.stringify(input.bookId)} not found`);\n  }\n  validateUpdateBookInput(input);\n  // Currency intentionally absent — once entries reference per-book\n  // amounts, switching currency would silently re-interpret every\n  // historical figure. Country / name / fiscalYearEnd are pure metadata;\n  // safe to swap. Changing fiscalYearEnd does not move any entries —\n  // it only changes how the date-range shortcuts resolve from now on.\n  const next: BookSummary = {\n    ...target,\n    ...(input.name !== undefined ? { name: input.name } : {}),\n    ...(input.country !== undefined && input.country !== \"\" ? { country: input.country as SupportedCountryCode } : {}),\n    ...(input.fiscalYearEnd !== undefined ? { fiscalYearEnd: input.fiscalYearEnd as FiscalYearEnd } : {}),\n  };\n  // Strip an explicitly-cleared country so the JSON file stays clean\n  // (matches the createBook policy of omitting the field when unset).\n  if (input.country === \"\") delete next.country;\n  const nextConfig: AccountingConfig = {\n    books: config.books.map((book) => (book.id === input.bookId ? next : book)),\n  };\n  await writeConfig(nextConfig, workspaceRoot);\n  publishBooksChanged();\n  return { book: next };\n}\n\nexport async function deleteBook(\n  input: { bookId: string; confirm: boolean },\n  workspaceRoot?: string,\n): Promise<{ deletedBookId: string; deletedBookName: string }> {\n  if (!input.confirm) {\n    throw new AccountingError(400, \"deleteBook requires confirm: true\");\n  }\n  const config = await loadOrInitConfig(workspaceRoot);\n  const target = findBook(config, input.bookId);\n  if (!target) {\n    throw new AccountingError(404, `book ${JSON.stringify(input.bookId)} not found`);\n  }\n  // Stop any in-flight rebuild before removing the directory; otherwise\n  // writeSnapshot could re-create the tree via mkdir-recursive after\n  // we delete it, leaving an orphaned book folder on disk.\n  cancelRebuild(input.bookId);\n  await awaitRebuildIdle(input.bookId);\n  await removeBookDir(input.bookId, workspaceRoot);\n  const remaining = config.books.filter((book) => book.id !== input.bookId);\n  await writeConfig({ books: remaining }, workspaceRoot);\n  publishBooksChanged();\n  // Capture the name BEFORE the splice so the LLM-facing message\n  // can reference the human-readable book the user just deleted.\n  return { deletedBookId: input.bookId, deletedBookName: target.name };\n}\n\n// ── accounts ───────────────────────────────────────────────────────\n\nexport async function listAccounts(input: { bookId?: string }, workspaceRoot?: string): Promise<{ bookId: string; accounts: Account[] }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  return { bookId, accounts: await readAccounts(bookId, workspaceRoot) };\n}\n\nexport async function upsertAccount(\n  input: { bookId?: string; account: Account },\n  workspaceRoot?: string,\n): Promise<{ bookId: string; account: Account; accounts: Account[] }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  // Account codes starting with `_` are reserved for synthetic\n  // rows that the report layer injects (e.g. the\n  // `_currentEarnings` row added to the Equity section by\n  // buildBalanceSheet). Forbid user accounts in that namespace so\n  // a B/S can't display two rows with the same code or\n  // accidentally lose a real account behind the synthetic label.\n  if (typeof input.account?.code !== \"string\" || input.account.code.length === 0) {\n    throw new AccountingError(400, \"account code is required\");\n  }\n  if (input.account.code.startsWith(\"_\")) {\n    throw new AccountingError(400, `account code ${JSON.stringify(input.account.code)} is reserved (codes starting with _ are used for synthetic report rows)`);\n  }\n  const accounts = await readAccounts(bookId, workspaceRoot);\n  const existingIdx = accounts.findIndex((account) => account.code === input.account.code);\n  const next = [...accounts];\n  const oldType = existingIdx >= 0 ? accounts[existingIdx].type : null;\n  // Whitelist + active-flag policy lives in normalizeStoredAccount\n  // (see ./accountNormalize.ts) so the rules are unit-testable in\n  // isolation and this service function stays focused on the\n  // file-IO + snapshot-invalidation orchestration.\n  const stored = normalizeStoredAccount(input.account, existingIdx >= 0 ? accounts[existingIdx] : undefined);\n  if (existingIdx >= 0) {\n    next[existingIdx] = stored;\n  } else {\n    next.push(stored);\n  }\n  await writeAccounts(bookId, next, workspaceRoot);\n  // Type changes affect aggregation across periods — drop every\n  // snapshot to be safe. Pure name / note changes don't, but\n  // distinguishing isn't worth the complexity.\n  if (oldType !== null && oldType !== input.account.type) {\n    scheduleRebuild(bookId, \"0000-00\", workspaceRoot);\n    await invalidateAllSnapshots(bookId, workspaceRoot);\n  }\n  publishBookChange(bookId, { kind: ACCOUNTING_BOOK_EVENT_KINDS.accounts });\n  return { bookId, account: { ...input.account }, accounts: next };\n}\n\n// ── journal entries ────────────────────────────────────────────────\n\nexport interface AddEntriesItem {\n  date: string;\n  lines: JournalLine[];\n  memo?: string;\n  replacesEntryId?: string;\n}\n\ninterface BatchValidationFailure {\n  index: number;\n  errors: unknown;\n}\n\n// All-or-nothing validation: collect failures across every entry\n// so the whole batch can be rejected before any write touches disk\n// (a half-applied batch can never end up persisted).\nfunction collectBatchValidationFailures(items: readonly AddEntriesItem[], accounts: readonly Account[]): BatchValidationFailure[] {\n  const failures: BatchValidationFailure[] = [];\n  for (let idx = 0; idx < items.length; idx++) {\n    const item = items[idx];\n    const validation = validateEntry({ date: item.date, lines: item.lines, accounts });\n    if (!validation.ok) failures.push({ index: idx, errors: validation.errors });\n  }\n  return failures;\n}\n\nfunction buildBatchEntries(items: readonly AddEntriesItem[]): JournalEntry[] {\n  return items.map((item) => makeEntry({ date: item.date, lines: item.lines, memo: item.memo, kind: \"normal\", replacesEntryId: item.replacesEntryId }));\n}\n\n// Snapshot maintenance is driven from the earliest period in the\n// batch — invalidating from that point covers every later month a\n// single-entry call would have invalidated individually, while\n// collapsing the rebuild + publish work into one round.\nfunction earliestPeriodOf(entries: readonly JournalEntry[]): string {\n  return entries.map((entry) => periodFromDate(entry.date)).reduce((min, period) => (period < min ? period : min));\n}\n\nexport async function addEntries(\n  input: { bookId?: string; entries: AddEntriesItem[] },\n  workspaceRoot?: string,\n): Promise<{ bookId: string; entries: JournalEntry[] }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  if (!Array.isArray(input.entries) || input.entries.length === 0) {\n    throw new AccountingError(400, \"addEntries: entries must be a non-empty array\");\n  }\n  const accounts = await readAccounts(bookId, workspaceRoot);\n  const failures = collectBatchValidationFailures(input.entries, accounts);\n  if (failures.length > 0) throw new AccountingError(400, \"invalid journal entries\", failures);\n  const built = buildBatchEntries(input.entries);\n  // Two-phase batched write: stage every affected month's full new\n  // content, then commit all renames at the end. Same-period\n  // batches are fully atomic; multi-period failure window is\n  // narrowed to the rename phase only.\n  await appendJournalBatch(bookId, built, workspaceRoot);\n  const earliestPeriod = earliestPeriodOf(built);\n  // scheduleRebuild first (sync, sets pendingFromPeriod) so any\n  // in-flight rebuild's `isInvalidatedDuringRebuild` check sees the\n  // new pending mark before our invalidate races with its write.\n  scheduleRebuild(bookId, earliestPeriod, workspaceRoot);\n  await invalidateSnapshotsFrom(bookId, earliestPeriod, workspaceRoot);\n  publishBookChange(bookId, { kind: ACCOUNTING_BOOK_EVENT_KINDS.journal, period: earliestPeriod });\n  return { bookId, entries: built };\n}\n\nasync function findEntryById(bookId: string, entryId: string, workspaceRoot?: string): Promise<JournalEntry | null> {\n  const periods = await listJournalPeriods(bookId, workspaceRoot);\n  for (const monthKey of periods) {\n    const { entries } = await readJournalMonth(bookId, monthKey, workspaceRoot);\n    const hit = entries.find((entry) => entry.id === entryId);\n    if (hit) return hit;\n  }\n  return null;\n}\n\nexport async function voidEntry(\n  input: { bookId?: string; entryId: string; reason?: string; voidDate?: string },\n  workspaceRoot?: string,\n): Promise<{ bookId: string; reverseEntry: JournalEntry; markerEntry: JournalEntry }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const target = await findEntryById(bookId, input.entryId, workspaceRoot);\n  if (!target) {\n    throw new AccountingError(404, `entry ${JSON.stringify(input.entryId)} not found`);\n  }\n  const voidDate = input.voidDate ?? localDateString();\n  const { reverse, marker } = makeVoidEntries(target, input.reason, voidDate);\n  await appendJournal(bookId, reverse, workspaceRoot);\n  await appendJournal(bookId, marker, workspaceRoot);\n  // Period whose snapshot is now stale = the older of the\n  // original entry's month and the void's month.\n  const fromPeriod = target.date < voidDate ? periodFromDate(target.date) : periodFromDate(voidDate);\n  scheduleRebuild(bookId, fromPeriod, workspaceRoot);\n  await invalidateSnapshotsFrom(bookId, fromPeriod, workspaceRoot);\n  publishBookChange(bookId, { kind: ACCOUNTING_BOOK_EVENT_KINDS.journal, period: fromPeriod });\n  return { bookId, reverseEntry: reverse, markerEntry: marker };\n}\n\ninterface ListEntriesInput {\n  bookId?: string;\n  from?: string;\n  to?: string;\n  accountCode?: string;\n}\n\nfunction entryMatchesFilters(entry: JournalEntry, input: ListEntriesInput): boolean {\n  if (input.from && entry.date < input.from) return false;\n  if (input.to && entry.date > input.to) return false;\n  if (input.accountCode && !entry.lines.some((line) => line.accountCode === input.accountCode)) return false;\n  return true;\n}\n\nexport async function listEntries(\n  input: ListEntriesInput,\n  workspaceRoot?: string,\n): Promise<{ bookId: string; entries: JournalEntry[]; voidedEntryIds: string[] }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const periods = await listJournalPeriods(bookId, workspaceRoot);\n  const entries: JournalEntry[] = [];\n  // Collect voided ids from the *unfiltered* set across every month —\n  // an account-filtered query drops void-marker rows (they have no\n  // lines), so deriving voided ids from the filtered list misses\n  // them and the View loses the strikeout on the cancelled original.\n  const allVoidedIds = new Set<string>();\n  for (const monthKey of periods) {\n    const { entries: monthEntries } = await readJournalMonth(bookId, monthKey, workspaceRoot);\n    for (const voidedId of voidedIdSet(monthEntries)) allVoidedIds.add(voidedId);\n    if (input.from && monthKey < input.from.slice(0, 7)) continue;\n    if (input.to && monthKey > input.to.slice(0, 7)) continue;\n    for (const entry of monthEntries) {\n      if (entryMatchesFilters(entry, input)) entries.push(entry);\n    }\n  }\n  return { bookId, entries, voidedEntryIds: Array.from(allVoidedIds).sort() };\n}\n\n// ── opening balances ───────────────────────────────────────────────\n\nexport async function getOpeningBalances(input: { bookId?: string }, workspaceRoot?: string): Promise<{ bookId: string; opening: JournalEntry | null }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const all = await readAllEntries(bookId, workspaceRoot);\n  return { bookId, opening: findActiveOpening(all) };\n}\n\nexport async function setOpeningBalances(\n  input: { bookId?: string; asOfDate: string; lines: JournalLine[]; memo?: string },\n  workspaceRoot?: string,\n): Promise<{ bookId: string; openingEntry: JournalEntry; replacedExisting: boolean }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const accounts = await readAccounts(bookId, workspaceRoot);\n  const all = await readAllEntries(bookId, workspaceRoot);\n  const validation = validateOpening({\n    asOfDate: input.asOfDate,\n    lines: input.lines,\n    accounts,\n    existingEntries: all,\n  });\n  if (!validation.ok) {\n    throw new AccountingError(400, \"invalid opening balances\", validation.errors);\n  }\n  // Replace-mode: void any existing active opening so the new one\n  // is unambiguous. The marker is dated today (when the void\n  // happened), not the original opening date.\n  const existing = findActiveOpening(all);\n  if (existing) {\n    const today = localDateString();\n    const { reverse, marker } = makeVoidEntries(existing, \"replaced via setOpeningBalances\", today);\n    await appendJournal(bookId, reverse, workspaceRoot);\n    await appendJournal(bookId, marker, workspaceRoot);\n  }\n  const opening = makeEntry({\n    date: input.asOfDate,\n    lines: input.lines,\n    memo: input.memo ?? \"Opening balances\",\n    kind: \"opening\",\n  });\n  await appendJournal(bookId, opening, workspaceRoot);\n  scheduleRebuild(bookId, \"0000-00\", workspaceRoot);\n  await invalidateAllSnapshots(bookId, workspaceRoot);\n  publishBookChange(bookId, { kind: ACCOUNTING_BOOK_EVENT_KINDS.opening });\n  return { bookId, openingEntry: opening, replacedExisting: existing !== null };\n}\n\n// ── reports ────────────────────────────────────────────────────────\n\nfunction endDateOfPeriod(period: ReportPeriod): string {\n  if (period.kind === \"month\") {\n    const [year, month] = period.period.split(\"-\").map((segment) => parseInt(segment, 10));\n    const last = new Date(Date.UTC(year, month, 0)).getUTCDate();\n    return `${period.period}-${String(last).padStart(2, \"0\")}`;\n  }\n  return period.to;\n}\n\nexport async function getBalanceSheetReport(\n  input: { bookId?: string; period: ReportPeriod },\n  workspaceRoot?: string,\n): Promise<{ bookId: string; balanceSheet: ReturnType<typeof buildBalanceSheet> }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const accounts = await readAccounts(bookId, workspaceRoot);\n  const balances = await balancesAsOf(bookId, input.period, workspaceRoot);\n  return {\n    bookId,\n    balanceSheet: buildBalanceSheet({\n      accounts,\n      balances,\n      asOf: endDateOfPeriod(input.period),\n    }),\n  };\n}\n\n/** Resolve closing balances at the end of a `ReportPeriod`. Month\n *  periods hit the snapshot cache; range periods with a mid-month\n *  `to` date have to filter the journal directly because the\n *  end-of-month snapshot would include activity past `to`. */\nasync function balancesAsOf(bookId: string, period: ReportPeriod, workspaceRoot?: string): Promise<ReturnType<typeof aggregateBalances>> {\n  if (period.kind === \"month\") {\n    const snap = await getOrBuildSnapshot(bookId, period.period, workspaceRoot);\n    return [...snap.balances];\n  }\n  const all = await readAllEntries(bookId, workspaceRoot);\n  const filtered = all.filter((entry) => entry.date <= period.to);\n  return aggregateBalances(filtered);\n}\n\nexport async function getProfitLossReport(\n  input: { bookId?: string; period: ReportPeriod },\n  workspaceRoot?: string,\n): Promise<{ bookId: string; profitLoss: ReturnType<typeof buildProfitLoss> }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const accounts = await readAccounts(bookId, workspaceRoot);\n  const all = await readAllEntries(bookId, workspaceRoot);\n  const fromDate = input.period.kind === \"month\" ? `${input.period.period}-01` : input.period.from;\n  const toDate = endDateOfPeriod(input.period);\n  return { bookId, profitLoss: buildProfitLoss({ accounts, entries: all, from: fromDate, to: toDate }) };\n}\n\nexport async function getLedgerReport(\n  input: { bookId?: string; accountCode: string; period?: ReportPeriod },\n  workspaceRoot?: string,\n): Promise<{ bookId: string; ledger: ReturnType<typeof buildLedger> }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const accounts = await readAccounts(bookId, workspaceRoot);\n  const account = accounts.find((acct) => acct.code === input.accountCode);\n  if (!account) {\n    throw new AccountingError(404, `account ${JSON.stringify(input.accountCode)} not found`);\n  }\n  const all = await readAllEntries(bookId, workspaceRoot);\n  const fromDate = input.period?.kind === \"month\" ? `${input.period.period}-01` : input.period?.from;\n  const toDate = input.period ? endDateOfPeriod(input.period) : undefined;\n  return { bookId, ledger: buildLedger({ account, entries: all, from: fromDate, to: toDate }) };\n}\n\n// ── time series ────────────────────────────────────────────────────\n\nfunction ensureValidYmd(label: string, value: unknown): string {\n  // Reuse the journal-side helper so impossible days (`2025-02-30`,\n  // `2025-13-01`) AND silent year drift (`0099-01-01` → 1999 via\n  // `Date.UTC` legacy two-digit handling) are both rejected — rolling\n  // a separate regex+lastDay check here missed the latter.\n  if (typeof value !== \"string\" || !isValidCalendarDate(value)) {\n    throw new AccountingError(400, `getTimeSeries: ${label} must be a valid YYYY-MM-DD calendar date`);\n  }\n  return value;\n}\n\nfunction ensureMetric(value: unknown): TimeSeriesMetric {\n  if (typeof value !== \"string\" || !(TIME_SERIES_METRICS as readonly string[]).includes(value)) {\n    throw new AccountingError(400, `getTimeSeries: metric must be one of ${TIME_SERIES_METRICS.join(\", \")}`);\n  }\n  return value as TimeSeriesMetric;\n}\n\nfunction ensureGranularity(value: unknown): TimeSeriesGranularity {\n  if (typeof value !== \"string\" || !(TIME_SERIES_GRANULARITIES as readonly string[]).includes(value)) {\n    throw new AccountingError(400, `getTimeSeries: granularity must be one of ${TIME_SERIES_GRANULARITIES.join(\", \")}`);\n  }\n  return value as TimeSeriesGranularity;\n}\n\nfunction resolveAccountCode(metric: TimeSeriesMetric, raw: unknown): string | undefined {\n  if (metric === \"accountBalance\") {\n    if (typeof raw !== \"string\" || raw === \"\") {\n      throw new AccountingError(400, \"getTimeSeries: accountCode is required when metric is accountBalance\");\n    }\n    return raw;\n  }\n  if (raw !== undefined && raw !== \"\") {\n    throw new AccountingError(400, \"getTimeSeries: accountCode is only allowed when metric is accountBalance\");\n  }\n  return undefined;\n}\n\nexport interface TimeSeriesReportInput {\n  bookId?: string;\n  metric: unknown;\n  granularity: unknown;\n  from: unknown;\n  to: unknown;\n  accountCode?: unknown;\n}\n\nexport interface TimeSeriesReport {\n  bookId: string;\n  metric: TimeSeriesMetric;\n  granularity: TimeSeriesGranularity;\n  from: string;\n  to: string;\n  accountCode?: string;\n  points: TimeSeriesPoint[];\n}\n\ninterface ValidatedTimeSeriesInput {\n  metric: TimeSeriesMetric;\n  granularity: TimeSeriesGranularity;\n  from: string;\n  toDate: string;\n  accountCode: string | undefined;\n}\n\nfunction validateTimeSeriesInput(input: TimeSeriesReportInput): ValidatedTimeSeriesInput {\n  const metric = ensureMetric(input.metric);\n  const granularity = ensureGranularity(input.granularity);\n  const from = ensureValidYmd(\"from\", input.from);\n  const toDate = ensureValidYmd(\"to\", input.to);\n  if (from > toDate) throw new AccountingError(400, \"getTimeSeries: from must be on or before to\");\n  const accountCode = resolveAccountCode(metric, input.accountCode);\n  return { metric, granularity, from, toDate, accountCode };\n}\n\ninterface TimeSeriesBookContext {\n  bookId: string;\n  fiscalYearEnd: FiscalYearEnd;\n  accounts: Account[];\n}\n\nasync function loadTimeSeriesBookContext(requestedBookId: string | undefined, workspaceRoot?: string): Promise<TimeSeriesBookContext> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, requestedBookId);\n  const book = findBook(config, bookId);\n  // resolveBookId guarantees the book exists; resolveFiscalYearEnd\n  // covers both the type-checker fallback and any legacy token that\n  // slipped past the read-side normalisation.\n  const fiscalYearEnd: FiscalYearEnd = resolveFiscalYearEnd(book?.fiscalYearEnd);\n  const accounts = await readAccounts(bookId, workspaceRoot);\n  return { bookId, fiscalYearEnd, accounts };\n}\n\nexport async function getTimeSeriesReport(input: TimeSeriesReportInput, workspaceRoot?: string): Promise<TimeSeriesReport> {\n  const { metric, granularity, from, toDate, accountCode } = validateTimeSeriesInput(input);\n  const { bookId, fiscalYearEnd, accounts } = await loadTimeSeriesBookContext(input.bookId, workspaceRoot);\n  if (accountCode && !accounts.some((acct) => acct.code === accountCode)) {\n    throw new AccountingError(404, `getTimeSeries: account ${JSON.stringify(accountCode)} not found`);\n  }\n  const entries = await readAllEntries(bookId, workspaceRoot);\n  const buckets = bucketize({ from, to: toDate, granularity, fiscalYearEnd });\n  const points = buildTimeSeries({ buckets, entries, accounts, metric, accountCode });\n  const report: TimeSeriesReport = { bookId, metric, granularity, from, to: toDate, points };\n  if (accountCode) report.accountCode = accountCode;\n  return report;\n}\n\n// ── snapshot admin ─────────────────────────────────────────────────\n\nexport async function rebuildSnapshots(input: { bookId?: string }, workspaceRoot?: string): Promise<{ bookId: string; rebuilt: string[] }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const result = await rebuildAllSnapshots(bookId, workspaceRoot);\n  publishBookChange(bookId, { kind: ACCOUNTING_BOOK_EVENT_KINDS.snapshotsReady });\n  return { bookId, rebuilt: result.rebuilt };\n}\n\n// Direct access for tests / lazy paths that want to bypass the\n// snapshot cache.\nexport { aggregateBalances, balancesAtEndOf };\n","// Tiny Express helper owned by the package so the router is\n// self-contained (no host util imports). `asyncHandler` turns an\n// uncaught throw inside an async handler into a logged 500 carrying\n// only the caller-supplied fallback message — never the raw error text\n// (which could leak internals). Mirrors the host's\n// server/utils/asyncHandler.ts, scoped to this package's logger.\n\nimport type { Request, Response, NextFunction } from \"express\";\nimport { log } from \"./context.js\";\nimport { errorMessage } from \"../shared/errors.js\";\n\nexport function asyncHandler<TReq = Request, TRes = Response>(\n  namespace: string,\n  fallbackMessage: string,\n  handler: (req: TReq, res: TRes) => Promise<void>,\n): (req: TReq, res: TRes, next: NextFunction) => Promise<void> {\n  return async (req, res, next) => {\n    try {\n      await handler(req, res);\n    } catch (err) {\n      const expressReq = req as Request;\n      const expressRes = res as Response;\n      log.error(namespace, \"handler threw\", { route: expressReq.path, error: errorMessage(err) });\n      if (expressRes.headersSent) {\n        // Response already (partially) sent — we can't write a clean 500.\n        // Forward to Express's error flow so it can destroy the socket\n        // rather than leaving the request hanging.\n        next(err);\n        return;\n      }\n      expressRes.status(500).json({ error: fallbackMessage });\n    }\n  };\n}\n","// REST endpoint for the accounting plugin. Single POST dispatch\n// route with an `action` discriminator — matches the todos /\n// scheduler convention so the LLM-facing MCP bridge (which invokes\n// `apiPost` with the tool args verbatim) plugs in without\n// translation.\n//\n// The mounted `<AccountingApp>` View hits this same endpoint\n// directly for tab switches, filter changes, and form submits — no\n// LLM round trip per click. The MCP bridge calls into the same\n// service layer, so manual clicks and Claude tool calls produce\n// identical state changes.\n\nimport { Router, Request, Response } from \"express\";\n\nimport {\n  AccountingError,\n  addEntries,\n  createBook,\n  updateBook,\n  deleteBook,\n  getBalanceSheetReport,\n  getLedgerReport,\n  getOpeningBalances,\n  getProfitLossReport,\n  getTimeSeriesReport,\n  listAccounts,\n  listBooks,\n  listEntries,\n  rebuildSnapshots,\n  setOpeningBalances,\n  upsertAccount,\n  voidEntry,\n} from \"./service.js\";\nimport type { BookSummary } from \"./types.js\";\nimport { ACCOUNTING_ACTIONS, ACCOUNTING_API } from \"../shared\";\nimport { log } from \"./context.js\";\nimport { asyncHandler } from \"./http.js\";\n\ninterface AccountingActionBody {\n  action: string;\n  [key: string]: unknown;\n}\n\ninterface AccountingErrorResponse {\n  error: string;\n  details?: unknown;\n}\n\n// Tool-result envelope for the MCP-driven `openBook` action. The\n// frontend tool-result renderer keys off `kind: \"accounting-app\"`\n// to mount `<AccountingApp>` (vs the compact `Preview.vue` which\n// renders summaries for every other action). `message` is picked\n// up by the MCP bridge and surfaced as the tool's text response\n// to the LLM (server/agent/mcp-server.ts).\ninterface OpenBookToolResult {\n  kind: \"accounting-app\";\n  bookId: string;\n  initialTab?: string;\n  /** Same shape getBooks returns — included so an LLM that calls\n   *  openBook doesn't need a follow-up getBooks round-trip to learn\n   *  what other books exist before its next action. */\n  books: BookSummary[];\n}\n\ntype ActionRest = Omit<AccountingActionBody, \"action\">;\ntype ActionHandler = (rest: ActionRest) => Promise<unknown>;\n\n/** Coerce an inbound `fiscalYearEnd` to a number. The UI select and\n *  the LLM tool (JSON-schema `number` enum) both send a number, but a\n *  numeric string (\"8\") from a hand-rolled client is accepted too so\n *  it isn't silently dropped to `undefined` (→ the December default).\n *  Range validation stays authoritative in the service layer. */\nfunction coerceFiscalYearEnd(raw: unknown): number | undefined {\n  if (typeof raw === \"number\") return raw;\n  if (typeof raw === \"string\" && raw.trim() !== \"\" && Number.isInteger(Number(raw))) return Number(raw);\n  return undefined;\n}\n\n// Each action is a tiny adapter that pulls the typed slice it needs\n// out of the loosely-typed body. Validation of the slice shape\n// itself lives inside the service layer (validateEntry,\n// validateOpening) so the adapters can stay one-liners.\n\nasync function handleOpenBook(rest: ActionRest): Promise<OpenBookToolResult> {\n  // openBook requires an explicit `bookId` that resolves to an\n  // existing book. On a fresh workspace the LLM is expected to\n  // call `createBook` first and then `openBook` with the new id.\n  if (typeof rest.bookId !== \"string\" || rest.bookId === \"\") {\n    throw new AccountingError(400, \"openBook: bookId is required. Call 'getBooks' to enumerate, or 'createBook' first on a fresh workspace.\");\n  }\n  const list = await listBooks();\n  if (!list.books.some((book) => book.id === rest.bookId)) {\n    throw new AccountingError(404, `openBook: book ${JSON.stringify(rest.bookId)} not found`);\n  }\n  const initialTab = typeof rest.initialTab === \"string\" ? rest.initialTab : undefined;\n  return { kind: \"accounting-app\", bookId: rest.bookId, initialTab, books: list.books };\n}\n\nasync function handleGetReport(rest: ActionRest): Promise<unknown> {\n  const kind = String(rest.kind ?? \"\");\n  const periodInput = rest.period as { kind: \"month\"; period: string } | { kind: \"range\"; from: string; to: string } | undefined;\n  const bookId = rest.bookId as string | undefined;\n  if (kind === \"balance\") {\n    if (!periodInput) throw new AccountingError(400, \"getReport balance: period is required\");\n    return getBalanceSheetReport({ bookId, period: periodInput });\n  }\n  if (kind === \"pl\") {\n    if (!periodInput) throw new AccountingError(400, \"getReport pl: period is required\");\n    return getProfitLossReport({ bookId, period: periodInput });\n  }\n  if (kind === \"ledger\") {\n    // period is optional for ledger — full-history view from the\n    // UI calls getLedger(accountCode, undefined, bookId). The\n    // account code, however, is mandatory; without it the request\n    // is meaningless and the service would 404 on a blank code.\n    if (typeof rest.accountCode !== \"string\" || rest.accountCode === \"\") {\n      throw new AccountingError(400, \"getReport ledger: accountCode is required\");\n    }\n    return getLedgerReport({ bookId, accountCode: rest.accountCode, period: periodInput });\n  }\n  throw new AccountingError(400, `getReport: unknown kind ${JSON.stringify(kind)}`);\n}\n\nconst ACTION_HANDLERS: Record<string, ActionHandler> = {\n  [ACCOUNTING_ACTIONS.openBook]: handleOpenBook,\n  [ACCOUNTING_ACTIONS.getBooks]: () => listBooks(),\n  [ACCOUNTING_ACTIONS.createBook]: async (rest) => {\n    // Surface bookId at the top level so the dispatch envelope's\n    // `data` carries it like every other write action — the View\n    // uses it to preselect the new book on mount.\n    const result = await createBook({\n      name: String(rest.name ?? \"\"),\n      currency: typeof rest.currency === \"string\" ? rest.currency : undefined,\n      country: typeof rest.country === \"string\" ? rest.country : undefined,\n      fiscalYearEnd: coerceFiscalYearEnd(rest.fiscalYearEnd),\n    });\n    return { bookId: result.book.id, ...result };\n  },\n  [ACCOUNTING_ACTIONS.updateBook]: async (rest) => {\n    const result = await updateBook({\n      bookId: String(rest.bookId ?? \"\"),\n      name: typeof rest.name === \"string\" ? rest.name : undefined,\n      country: typeof rest.country === \"string\" ? rest.country : undefined,\n      fiscalYearEnd: coerceFiscalYearEnd(rest.fiscalYearEnd),\n    });\n    return { bookId: result.book.id, ...result };\n  },\n  [ACCOUNTING_ACTIONS.deleteBook]: (rest) => deleteBook({ bookId: String(rest.bookId ?? \"\"), confirm: rest.confirm === true }),\n  [ACCOUNTING_ACTIONS.getAccounts]: (rest) => listAccounts({ bookId: rest.bookId as string | undefined }),\n  [ACCOUNTING_ACTIONS.upsertAccount]: (rest) =>\n    upsertAccount({\n      bookId: rest.bookId as string | undefined,\n      // Service validates the shape — route doesn't reach into it.\n      account: rest.account as never,\n    }),\n  [ACCOUNTING_ACTIONS.addEntries]: (rest) =>\n    addEntries({\n      bookId: rest.bookId as string | undefined,\n      // Service validates each entry's shape — route doesn't reach into it.\n      entries: (rest.entries ?? []) as never,\n    }),\n  [ACCOUNTING_ACTIONS.voidEntry]: (rest) =>\n    voidEntry({\n      bookId: rest.bookId as string | undefined,\n      entryId: String(rest.entryId ?? \"\"),\n      reason: rest.reason as string | undefined,\n      voidDate: rest.voidDate as string | undefined,\n    }),\n  [ACCOUNTING_ACTIONS.getJournalEntries]: (rest) =>\n    listEntries({\n      bookId: rest.bookId as string | undefined,\n      from: rest.from as string | undefined,\n      to: rest.to as string | undefined,\n      accountCode: rest.accountCode as string | undefined,\n    }),\n  [ACCOUNTING_ACTIONS.getOpeningBalances]: (rest) => getOpeningBalances({ bookId: rest.bookId as string | undefined }),\n  [ACCOUNTING_ACTIONS.setOpeningBalances]: (rest) =>\n    setOpeningBalances({\n      bookId: rest.bookId as string | undefined,\n      asOfDate: String(rest.asOfDate ?? \"\"),\n      lines: (rest.lines ?? []) as never,\n      memo: rest.memo as string | undefined,\n    }),\n  [ACCOUNTING_ACTIONS.getReport]: handleGetReport,\n  [ACCOUNTING_ACTIONS.getTimeSeries]: (rest) =>\n    getTimeSeriesReport({\n      bookId: rest.bookId as string | undefined,\n      metric: rest.metric,\n      granularity: rest.granularity,\n      from: rest.from,\n      to: rest.to,\n      accountCode: rest.accountCode,\n    }),\n  [ACCOUNTING_ACTIONS.rebuildSnapshots]: (rest) => rebuildSnapshots({ bookId: rest.bookId as string | undefined }),\n};\n\n// Actions whose tool-result envelope should carry a `data` field so\n// the sidebar renders a preview card. Everything else returns\n// without `data` and the host gates the preview off (silent action).\n// Reads (lists / reports) and View-driven maintenance ops stay\n// silent — they're invoked from inside the canvas and the LLM will\n// summarise reads in its text reply anyway.\nconst PREVIEW_ACTIONS = new Set<string>([\n  ACCOUNTING_ACTIONS.openBook,\n  ACCOUNTING_ACTIONS.createBook,\n  ACCOUNTING_ACTIONS.updateBook,\n  ACCOUNTING_ACTIONS.upsertAccount,\n  ACCOUNTING_ACTIONS.addEntries,\n  ACCOUNTING_ACTIONS.voidEntry,\n  ACCOUNTING_ACTIONS.setOpeningBalances,\n]);\n\n// LLM-facing `message` tacked onto YES actions. The shared trailer\n// (\"The accounting view is shown to the user.\") tells the LLM that a\n// canvas / sidebar surface is already visible, so its text reply\n// shouldn't redundantly enumerate the result the user can see — it\n// should narrate what was *done*, not re-list what's on screen.\nconst VIEW_VISIBLE_TRAILER = \"The accounting view is shown to the user.\";\n\ntype MessageBuilder = (fields: Record<string, unknown>) => string;\n\nconst MESSAGE_BUILDERS: Record<string, MessageBuilder> = {\n  [ACCOUNTING_ACTIONS.openBook]: (fields) => {\n    // Include the books list inline so the LLM doesn't need a\n    // follow-up getBooks round-trip before deciding what to do\n    // next.\n    const { books, bookId } = fields;\n    const booksFragment = Array.isArray(books) ? ` Books available: ${JSON.stringify(books)}.` : \"\";\n    const idFragment = typeof bookId === \"string\" ? ` (book id: ${bookId})` : \"\";\n    return `Mounted the accounting app in the canvas${idFragment}.${booksFragment}`;\n  },\n  [ACCOUNTING_ACTIONS.createBook]: (fields) => {\n    const book = fields.book as { id?: string; name?: string } | undefined;\n    const subject = book?.name ? `A new book named ${JSON.stringify(book.name)}` : \"A new book\";\n    // The LLM needs book.id to call any follow-up action on this\n    // book (getAccounts, addEntries, etc.), so include it in the\n    // status message instead of forcing a round-trip via getBooks.\n    const idFragment = book?.id ? ` (id: ${book.id})` : \"\";\n    // The View's opening-gate hides every tab except `opening` and\n    // `settings` until an opening entry is on file (even a zero-line\n    // one). If the agent doesn't tell the user to set opening\n    // balances first, the user's \"can I add an entry?\" attempt\n    // silently fails because the New Entry tab isn't even visible.\n    // Include the next-step instruction inline so the agent's reply\n    // matches the UI's actual constraints.\n    return `${subject} has been created${idFragment}. Next required step: set opening balances via setOpeningBalances — the journal-entry, ledger, and report tabs are locked until an opening (even an empty one) is saved.`;\n  },\n  [ACCOUNTING_ACTIONS.upsertAccount]: (fields) => {\n    const account = fields.account as { code?: string; name?: string } | undefined;\n    if (account?.code && account?.name) {\n      return `Upserted account ${account.code} ${JSON.stringify(account.name)}.`;\n    }\n    return \"Updated the chart of accounts.\";\n  },\n  [ACCOUNTING_ACTIONS.addEntries]: (fields) => {\n    const entries = Array.isArray(fields.entries) ? (fields.entries as { id?: string; date?: string }[]) : [];\n    if (entries.length === 0) return \"Posted 0 journal entries.\";\n    if (entries.length === 1) {\n      const [entry] = entries;\n      const idFragment = entry?.id ? ` (id: ${entry.id})` : \"\";\n      return `Posted a journal entry on ${entry?.date ?? \"the requested date\"}${idFragment}.`;\n    }\n    // Surface every id so the LLM can later voidEntry any one of\n    // them without a follow-up getJournalEntries round-trip.\n    const summary = entries.map((entry) => `${entry?.date ?? \"?\"} (id: ${entry?.id ?? \"?\"})`).join(\", \");\n    return `Posted ${entries.length} journal entries: ${summary}.`;\n  },\n  [ACCOUNTING_ACTIONS.voidEntry]: (fields) => {\n    const reverse = fields.reverseEntry as { date?: string } | undefined;\n    return `Voided the entry; a reversing pair was posted on ${reverse?.date ?? \"today\"}.`;\n  },\n  [ACCOUNTING_ACTIONS.setOpeningBalances]: (fields) => {\n    const opening = fields.openingEntry as { date?: string; lines?: unknown } | undefined;\n    const verb = fields.replacedExisting === true ? \"replaced\" : \"set\";\n    const date = opening?.date ?? \"the requested date\";\n    // Surface the actual lines so the LLM can answer follow-up\n    // questions like \"what's my opening cash?\" without a separate\n    // getOpeningBalances round-trip. An empty-marker opening\n    // (zero lines, used to unlock the gate) gets no fragment.\n    const lines = Array.isArray(opening?.lines) ? (opening.lines as unknown[]) : [];\n    const linesFragment = lines.length > 0 ? ` Lines: ${JSON.stringify(lines)}.` : \"\";\n    return `Opening balances were ${verb} as of ${date}.${linesFragment}`;\n  },\n  [ACCOUNTING_ACTIONS.deleteBook]: (fields) => {\n    const bookId = fields.deletedBookId as string | undefined;\n    const name = fields.deletedBookName as string | undefined;\n    const subject = name ? `the book ${JSON.stringify(name)}` : \"the book\";\n    const idFragment = bookId ? ` (id: ${bookId})` : \"\";\n    return `Deleted ${subject}${idFragment}.`;\n  },\n  [ACCOUNTING_ACTIONS.updateBook]: (fields) => {\n    const book = fields.book as { id?: string; name?: string; country?: string; currency?: string } | undefined;\n    const name = book?.name ? JSON.stringify(book.name) : \"the book\";\n    const countryFragment = book?.country ? ` (country: ${book.country})` : \"\";\n    return `Updated ${name}${countryFragment}.`;\n  },\n};\n\nfunction previewMessage(action: string, fields: Record<string, unknown>): string {\n  // `Object.hasOwn` guard so a user-controlled `action` (e.g.\n  // \"constructor\" / \"toString\") can't dispatch to an inherited\n  // prototype method — own-property check before the dynamic call.\n  const head = Object.hasOwn(MESSAGE_BUILDERS, action) ? MESSAGE_BUILDERS[action](fields) : undefined;\n  return head ? `${head} ${VIEW_VISIBLE_TRAILER}` : VIEW_VISIBLE_TRAILER;\n}\n\nasync function dispatch(body: AccountingActionBody): Promise<unknown> {\n  const { action, ...rest } = body;\n  // Own-property check (not just truthiness) before the dynamic call:\n  // `ACTION_HANDLERS[action]` would otherwise resolve inherited\n  // prototype methods (`toString`, `constructor`, …) for a crafted\n  // `action`, dispatching to an unexpected target.\n  if (!Object.hasOwn(ACTION_HANDLERS, action)) throw new AccountingError(400, `unknown action ${JSON.stringify(action)}`);\n  const handler = ACTION_HANDLERS[action];\n  // Stamp the dispatch verb onto the response so the MCP bridge's\n  // spread `{ toolName, uuid, ...result }` surfaces it as\n  // `ToolResult.action`. The sidebar reads this to label cards as\n  // `manageAccounting(openBook)` etc., and it round-trips a refresh\n  // because the result envelope is persisted to the chat log.\n  // Direct browser callers (the AccountingApp view) ignore the field.\n  // Service responses that already set `action` win via the spread.\n  const result = await handler(rest);\n  const handlerFields = result && typeof result === \"object\" ? (result as Record<string, unknown>) : { value: result };\n  // `data` is the host's preview-eligibility signal (see\n  // SessionSidebar.vue's v-if gate). Mirror the handler payload\n  // into it for the actions that should render a card; leave it\n  // off for silent ones so the gate suppresses the preview.\n  const dataField = PREVIEW_ACTIONS.has(action) ? { data: { action, ...handlerFields } } : {};\n  // The MCP bridge only forwards `message` / `instructions` to the\n  // LLM (`data` / `jsonData` reach the view but not the model). So\n  // every action MUST set a message — silence resolves to \"Done\"\n  // and gives the LLM nothing to reason about. Resolution order:\n  //   1. handler-set `message` wins (reserved for special-case\n  //      narration that the standard MESSAGE_BUILDER can't capture);\n  //   2. an action with a registered MESSAGE_BUILDER gets the\n  //      per-action human-friendly summary; this is decoupled from\n  //      PREVIEW_ACTIONS so silent ops like deleteBook can still\n  //      narrate without earning a card;\n  //   3. everything else returns the JSON-stringified handler\n  //      payload so the LLM can read the raw data.\n  const handlerMessage = typeof handlerFields.message === \"string\" ? handlerFields.message : undefined;\n  const messageField = handlerMessage\n    ? {}\n    : MESSAGE_BUILDERS[action]\n      ? { message: previewMessage(action, handlerFields) }\n      : { message: JSON.stringify(handlerFields) };\n  return { action, ...handlerFields, ...messageField, ...dataField };\n}\n\n/** Build the accounting Express router. The host injects its workspace\n *  root + logger via `configureAccountingServer(...)` and pub/sub via\n *  `initAccountingEventPublisher(...)`, then mounts the returned router\n *  with `app.use(...)`. */\nexport function createAccountingRouter(): Router {\n  const router = Router();\n  router.post(\n    ACCOUNTING_API.dispatch.path,\n    asyncHandler<Request<object, unknown, AccountingActionBody>, Response<unknown | AccountingErrorResponse>>(\n      \"accounting\",\n      \"accounting dispatch failed\",\n      async (req, res) => {\n        // Validate the body shape up front so a missing / non-object body\n        // surfaces as a 400 instead of crashing `dispatch` and bubbling\n        // through to the 500 catch-all.\n        const { body } = req;\n        if (!body || typeof body !== \"object\" || typeof body.action !== \"string\") {\n          log.warn(\"accounting\", \"POST dispatch: invalid body\");\n          res.status(400).json({ error: \"request body must be an object with a string `action` field\" });\n          return;\n        }\n        const { action } = body;\n        log.info(\"accounting\", \"POST dispatch: start\", { action });\n        try {\n          const result = await dispatch(body);\n          log.info(\"accounting\", \"POST dispatch: ok\", { action });\n          res.json(result);\n        } catch (err) {\n          // Domain errors (AccountingError) map to 4xx with `details`.\n          // Anything else rethrows — the asyncHandler wrapper catches\n          // it, logs `unexpected error`, and returns a generic 500.\n          if (err instanceof AccountingError) {\n            log.warn(\"accounting\", \"POST dispatch: error\", { action, status: err.status, message: err.message });\n            res.status(err.status).json({ error: err.message, details: err.details });\n            return;\n          }\n          throw err;\n        }\n      },\n    ),\n  );\n  return 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+{"version":3,"file":"server.cjs","names":[],"sources":["../src/server/context.ts","../src/server/atomic.ts","../src/server/io.ts","../src/server/types.ts","../src/server/journal.ts","../src/server/openingBalances.ts","../src/server/accountNormalize.ts","../src/server/report.ts","../src/server/timeSeries.ts","../src/server/eventPublisher.ts","../src/server/snapshotCache.ts","../src/server/defaultAccounts.ts","../src/server/service.ts","../src/server/http.ts","../src/server/router.ts"],"sourcesContent":["// Host-injected runtime context for the accounting server surface.\n//\n// The backend can't reach into the host for the workspace root, the\n// pub/sub instance, or the logger — those are host-specific. The host\n// injects them once via `configureAccountingServer(...)` before\n// mounting the router (server/index.ts), the server-side mirror of the\n// Vue surface's `configureAccountingHost`. MulmoTerminal wires its own.\n//\n// `log` is a thin proxy that forwards to the injected logger so the\n// many `log.warn(\"accounting\", …)` call sites across the service layer\n// stay unchanged. Before configuration (and in unit tests that drive\n// the service with an explicit workspace root) it falls back to a\n// console logger so nothing throws.\n\n/** Minimal pub/sub shape — structurally compatible with the host's\n *  `IPubSub`. The eventPublisher holds its own instance (set via\n *  `initAccountingEventPublisher`); this type is the contract. */\nexport interface IPubSub {\n  publish: (channel: string, payload: unknown) => void;\n}\n\n/** Logger shape — mirrors the host server logger\n *  `log.{level}(namespace, message, data?)`. `data` uses\n *  `Record<string, unknown>` (not `object`) so the host's `Logger`\n *  is structurally assignable when injected. */\nexport interface AccountingLogger {\n  error: (namespace: string, message: string, data?: Record<string, unknown>) => void;\n  warn: (namespace: string, message: string, data?: Record<string, unknown>) => void;\n  info: (namespace: string, message: string, data?: Record<string, unknown>) => void;\n  debug: (namespace: string, message: string, data?: Record<string, unknown>) => void;\n}\n\nexport interface AccountingServerDeps {\n  /** Absolute path to the workspace root (where `data/` lives). Used as\n   *  the default when a service/io call doesn't pass an explicit root. */\n  workspaceRoot: string;\n  logger: AccountingLogger;\n}\n\nlet deps: AccountingServerDeps | null = null;\n\n/** Called once by the host before the accounting router is mounted. */\nexport function configureAccountingServer(context: AccountingServerDeps): void {\n  deps = context;\n}\n\n/** Default workspace root for io calls that don't pass one explicitly.\n *  Throws if the host never configured the server — a real wiring bug\n *  (unit tests always pass an explicit root, so they never hit this). */\nexport function defaultWorkspaceRoot(): string {\n  if (!deps) {\n    throw new Error(\"@mulmoclaude/accounting-plugin: configureAccountingServer() must be called before serving accounting requests\");\n  }\n  return deps.workspaceRoot;\n}\n\nconst consoleLogger: AccountingLogger = {\n  error: (namespace, msg, data) => console.error(`[${namespace}] ${msg}`, data ?? \"\"),\n  warn: (namespace, msg, data) => console.warn(`[${namespace}] ${msg}`, data ?? \"\"),\n  info: () => {},\n  debug: () => {},\n};\n\n/** Logger proxy — forwards to the injected logger, console fallback\n *  before configuration. Lets call sites keep `log.warn(\"accounting\", …)`. */\nexport const log: AccountingLogger = {\n  error: (namespace, msg, data) => (deps?.logger ?? consoleLogger).error(namespace, msg, data),\n  warn: (namespace, msg, data) => (deps?.logger ?? consoleLogger).warn(namespace, msg, data),\n  info: (namespace, msg, data) => (deps?.logger ?? consoleLogger).info(namespace, msg, data),\n  debug: (namespace, msg, data) => (deps?.logger ?? consoleLogger).debug(namespace, msg, data),\n};\n","// Self-contained file-I/O primitives for the accounting backend.\n//\n// Reimplemented inside the package (rather than injected) because they\n// are small and generic — owning them keeps the host-injection surface\n// down to the truly host-specific bits (workspace root, pub/sub,\n// logger). Mirrors the host's server/utils/files/{atomic,json,safe}.ts:\n// atomic write = tmp file alongside destination + rename (readers never\n// see a half-written file).\n\nimport { promises as fsPromises } from \"node:fs\";\nimport path from \"node:path\";\nimport { randomUUID } from \"node:crypto\";\n\nexport interface WriteAtomicOptions {\n  /** Use a per-write unique tmp filename. Defaults to `true` so two\n   *  concurrent writers targeting the same destination never race on a\n   *  shared `${filePath}.tmp` (one renaming/unlinking the other's tmp).\n   *  Pass `false` only when a stable tmp name is required. */\n  uniqueTmp?: boolean;\n}\n\n/** True for a `not found` filesystem error. */\nexport function isEnoent(err: unknown): boolean {\n  return typeof err === \"object\" && err !== null && \"code\" in err && (err as { code?: unknown }).code === \"ENOENT\";\n}\n\n// On Windows, AV / Search Indexer / Defender briefly hold handles and\n// rename trips EPERM/EBUSY/EACCES. The retry loop is gated to Windows\n// because on POSIX those codes mean a real permission problem and\n// retrying just adds latency before the inevitable throw. Mirrors the\n// host's server/utils/files/atomic.ts.\nconst IS_WINDOWS = process.platform === \"win32\";\nconst RENAME_RETRY_DELAYS_MS = [30, 100, 300] as const;\n\nfunction hasErrnoCode(err: unknown): err is { code: string } {\n  return typeof err === \"object\" && err !== null && \"code\" in err && typeof (err as { code: unknown }).code === \"string\";\n}\n\nfunction isTransientRenameError(err: unknown): boolean {\n  if (!IS_WINDOWS || !hasErrnoCode(err)) return false;\n  return err.code === \"EPERM\" || err.code === \"EBUSY\" || err.code === \"EACCES\";\n}\n\nasync function renameWithWindowsRetry(fromPath: string, toPath: string): Promise<void> {\n  for (const delayMs of RENAME_RETRY_DELAYS_MS) {\n    try {\n      await fsPromises.rename(fromPath, toPath);\n      return;\n    } catch (err) {\n      if (!isTransientRenameError(err)) throw err;\n      await new Promise((resolve) => setTimeout(resolve, delayMs));\n    }\n  }\n  // Final attempt — let any error propagate.\n  await fsPromises.rename(fromPath, toPath);\n}\n\n/** Atomic write: unique tmp alongside destination, then rename. */\nexport async function writeFileAtomic(filePath: string, content: string, opts: WriteAtomicOptions = {}): Promise<void> {\n  const uniqueTmp = opts.uniqueTmp ?? true;\n  const tmp = uniqueTmp ? `${filePath}.${randomUUID()}.tmp` : `${filePath}.tmp`;\n  await fsPromises.mkdir(path.dirname(filePath), { recursive: true });\n  try {\n    await fsPromises.writeFile(tmp, content, { encoding: \"utf-8\" });\n    await renameWithWindowsRetry(tmp, filePath);\n  } catch (err) {\n    await fsPromises.unlink(tmp).catch(() => {});\n    throw err;\n  }\n}\n\n/** Atomic JSON write (2-space indent), the only serialization shape the\n *  accounting io layer needs. */\nexport async function writeJsonAtomic(filePath: string, data: unknown, opts: WriteAtomicOptions = {}): Promise<void> {\n  await writeFileAtomic(filePath, JSON.stringify(data, null, 2), opts);\n}\n","// Single fs gateway for the accounting plugin. Every read / write\n// against `data/accounting/...` lives here so callers don't sprinkle\n// raw `fs` / path concatenation across the codebase (CLAUDE.md rule:\n// raw `fs.readFile` / `fs.writeFile` is forbidden in route handlers).\n//\n// Snapshot cache rule: snapshots are derived state. Any write that\n// touches past data must call `invalidateSnapshotsFrom(...)` to drop\n// stale snapshot files; the next read regenerates lazily via\n// `server/accounting/snapshotCache.ts`. The journal JSONL files are\n// the single source of truth.\n\nimport { promises as fsPromises } from \"node:fs\";\nimport path from \"node:path\";\n\nimport { defaultWorkspaceRoot } from \"./context.js\";\nimport { ACCOUNTING_DIRS as WORKSPACE_DIRS, resolveFiscalYearEnd } from \"../shared\";\nimport { writeJsonAtomic, isEnoent } from \"./atomic.js\";\nimport type { AccountingConfig, Account, BookSummary, JournalEntry, MonthSnapshot } from \"./types.js\";\n\nconst root = (workspaceRoot?: string): string => workspaceRoot ?? defaultWorkspaceRoot();\n\nfunction accountingRoot(workspaceRoot?: string): string {\n  return path.join(root(workspaceRoot), WORKSPACE_DIRS.accounting);\n}\n\nfunction configPath(workspaceRoot?: string): string {\n  return path.join(accountingRoot(workspaceRoot), \"config.json\");\n}\n\n/** Allowed shape for a book id used as a directory name. Defense\n *  against path traversal: a crafted id like \"../../config\" or\n *  \"/tmp/x\" would otherwise let `bookRoot` escape the\n *  `data/accounting/books/` tree, since every write path joins\n *  `bookId` directly into the filesystem. The first character is\n *  alphanumeric to forbid leading dashes / underscores that some\n *  shells / docs render confusingly; `_` and `-` are allowed inside.\n *  64 chars is plenty for any reasonable book name. */\nconst SAFE_BOOK_ID_RE = /^[A-Za-z0-9][A-Za-z0-9_-]{0,63}$/;\n\nexport function isSafeBookId(bookId: string): boolean {\n  return typeof bookId === \"string\" && SAFE_BOOK_ID_RE.test(bookId);\n}\n\nfunction assertSafeBookId(bookId: string): void {\n  if (!isSafeBookId(bookId)) {\n    throw new Error(`accounting: invalid bookId ${JSON.stringify(bookId)} (allowed: alphanumeric / _ / -; 1-64 chars; cannot start with _ or -)`);\n  }\n}\n\nexport function bookRoot(bookId: string, workspaceRoot?: string): string {\n  assertSafeBookId(bookId);\n  return path.join(root(workspaceRoot), WORKSPACE_DIRS.accountingBooks, bookId);\n}\n\nfunction accountsPath(bookId: string, workspaceRoot?: string): string {\n  return path.join(bookRoot(bookId, workspaceRoot), \"accounts.json\");\n}\n\nfunction journalDir(bookId: string, workspaceRoot?: string): string {\n  return path.join(bookRoot(bookId, workspaceRoot), \"journal\");\n}\n\nfunction journalFileFor(bookId: string, period: string, workspaceRoot?: string): string {\n  return path.join(journalDir(bookId, workspaceRoot), `${period}.jsonl`);\n}\n\nfunction snapshotsDir(bookId: string, workspaceRoot?: string): string {\n  return path.join(bookRoot(bookId, workspaceRoot), \"snapshots\");\n}\n\nfunction snapshotFileFor(bookId: string, period: string, workspaceRoot?: string): string {\n  return path.join(snapshotsDir(bookId, workspaceRoot), `${period}.json`);\n}\n\nasync function fileExists(filePath: string): Promise<boolean> {\n  try {\n    await fsPromises.access(filePath);\n    return true;\n  } catch {\n    return false;\n  }\n}\n\n/** Strict variant of `readJsonOrNull` from `./json.ts`: returns null\n *  on ENOENT but RETHROWS other read errors and parse failures so a\n *  corrupted accounting journal surfaces rather than silently\n *  collapsing to \"no data\". `./json.ts` keeps the permissive\n *  variant for user-config files where a single bad keystroke\n *  shouldn't 500 the server. */\nasync function readJsonStrict<T>(filePath: string): Promise<T | null> {\n  try {\n    const raw = await fsPromises.readFile(filePath, \"utf-8\");\n    return JSON.parse(raw) as T;\n  } catch (err) {\n    if (isEnoent(err)) return null;\n    throw err;\n  }\n}\n\n// ── config.json ────────────────────────────────────────────────────\n\n/** Migrate a legacy calendar-quarter `fiscalYearEnd` token (\"Q1\"..\"Q4\")\n *  to its closing-month number in memory so every downstream consumer\n *  (reports, time-series, the UI selects) sees one shape. Absent stays\n *  absent — the field is optional and resolves to the default on read;\n *  we don't stamp an explicit December onto a book that never chose one.\n *  Nothing is written back here (no auto-migrate on disk). */\nfunction normalizeBookFiscalYearEnd(book: BookSummary): BookSummary {\n  if (book.fiscalYearEnd === undefined) return book;\n  const resolved = resolveFiscalYearEnd(book.fiscalYearEnd);\n  return book.fiscalYearEnd === resolved ? book : { ...book, fiscalYearEnd: resolved };\n}\n\nexport async function readConfig(workspaceRoot?: string): Promise<AccountingConfig | null> {\n  const config = await readJsonStrict<AccountingConfig>(configPath(workspaceRoot));\n  if (!config) return null;\n  return { ...config, books: config.books.map(normalizeBookFiscalYearEnd) };\n}\n\nexport async function writeConfig(config: AccountingConfig, workspaceRoot?: string): Promise<void> {\n  await writeJsonAtomic(configPath(workspaceRoot), config);\n}\n\n// ── accounts.json ──────────────────────────────────────────────────\n\nexport async function readAccounts(bookId: string, workspaceRoot?: string): Promise<Account[]> {\n  const accounts = await readJsonStrict<Account[]>(accountsPath(bookId, workspaceRoot));\n  return accounts ?? [];\n}\n\nexport async function writeAccounts(bookId: string, accounts: Account[], workspaceRoot?: string): Promise<void> {\n  await writeJsonAtomic(accountsPath(bookId, workspaceRoot), accounts);\n}\n\n// ── journal/YYYY-MM.jsonl (append-only) ────────────────────────────\n\n/** Convert a YYYY-MM-DD date string to its YYYY-MM month bucket. The\n *  month bucket dictates which JSONL file the entry lives in. */\nexport function periodFromDate(date: string): string {\n  // YYYY-MM-DD → YYYY-MM. Validate the prefix shape so a malformed\n  // input fails early instead of silently bucketing into \"1970-01\"\n  // or similar.\n  if (!/^\\d{4}-\\d{2}-\\d{2}$/.test(date)) {\n    throw new Error(`accounting: invalid date format ${JSON.stringify(date)} (expected YYYY-MM-DD)`);\n  }\n  return date.slice(0, 7);\n}\n\n/** Append one entry to the appropriate month's JSONL.\n *\n *  Uses POSIX append-only semantics (`fs.appendFile` → `O_APPEND`).\n *  Two concurrent callers landing in the same month file are\n *  serialised by the kernel — neither overwrites the other, which\n *  is the bug the previous read-modify-write implementation had.\n *\n *  Crash mid-write: an entry shorter than `PIPE_BUF` (≥ 512 bytes\n *  on every supported platform) writes atomically; a single\n *  serialised `JournalEntry` is comfortably under that. If the\n *  process is killed during the syscall the worst case is a torn\n *  trailing line, which `readJournalMonth` already tolerates by\n *  skipping unparseable lines and surfacing a `skipped` count to\n *  the caller. */\nexport async function appendJournal(bookId: string, entry: JournalEntry, workspaceRoot?: string): Promise<void> {\n  const period = periodFromDate(entry.date);\n  const file = journalFileFor(bookId, period, workspaceRoot);\n  await fsPromises.mkdir(path.dirname(file), { recursive: true });\n  await fsPromises.appendFile(file, `${JSON.stringify(entry)}\\n`, { encoding: \"utf-8\" });\n}\n\nfunction groupEntriesByPeriod(entries: readonly JournalEntry[]): Map<string, JournalEntry[]> {\n  const byPeriod = new Map<string, JournalEntry[]>();\n  for (const entry of entries) {\n    const period = periodFromDate(entry.date);\n    const list = byPeriod.get(period) ?? [];\n    list.push(entry);\n    byPeriod.set(period, list);\n  }\n  return byPeriod;\n}\n\n/** Append a batch of entries: same-period entries are concatenated\n *  into one `appendFile` call so the whole same-period chunk hits\n *  the kernel as a single `O_APPEND` write — small chunks (under\n *  `PIPE_BUF`, ≥ 512 bytes on every supported platform) are\n *  guaranteed atomic by POSIX, and `O_APPEND` serialises with any\n *  concurrent appender (a parallel `appendJournal` / `addEntries`\n *  call can never overwrite our write or vice versa). Cross-period\n *  batches loop one append per period; each is independently\n *  concurrency-safe but their union is not transactional across\n *  files (out of scope for the append-only JSONL design). */\nexport async function appendJournalBatch(bookId: string, entries: readonly JournalEntry[], workspaceRoot?: string): Promise<void> {\n  if (entries.length === 0) return;\n  const byPeriod = groupEntriesByPeriod(entries);\n  for (const [period, items] of byPeriod) {\n    const file = journalFileFor(bookId, period, workspaceRoot);\n    await fsPromises.mkdir(path.dirname(file), { recursive: true });\n    const chunk = items.map((entry) => `${JSON.stringify(entry)}\\n`).join(\"\");\n    await fsPromises.appendFile(file, chunk, { encoding: \"utf-8\" });\n  }\n}\n\n/** Read a single month's JSONL. Malformed lines are skipped (logged\n *  by the caller; this layer just returns the parseable subset) so\n *  one bad line doesn't lock the user out of their book. */\nexport async function readJournalMonth(bookId: string, period: string, workspaceRoot?: string): Promise<{ entries: JournalEntry[]; skipped: number }> {\n  const file = journalFileFor(bookId, period, workspaceRoot);\n  let raw: string;\n  try {\n    raw = await fsPromises.readFile(file, \"utf-8\");\n  } catch (err) {\n    if (isEnoent(err)) return { entries: [], skipped: 0 };\n    throw err;\n  }\n  const entries: JournalEntry[] = [];\n  let skipped = 0;\n  for (const line of raw.split(\"\\n\")) {\n    if (line.trim() === \"\") continue;\n    try {\n      entries.push(JSON.parse(line) as JournalEntry);\n    } catch {\n      skipped += 1;\n    }\n  }\n  return { entries, skipped };\n}\n\n/** List the YYYY-MM periods that have a journal file on disk, sorted\n *  ascending. Useful for full-history scans (rebuilding snapshots\n *  from scratch). */\nexport async function listJournalPeriods(bookId: string, workspaceRoot?: string): Promise<string[]> {\n  let names: string[];\n  try {\n    names = await fsPromises.readdir(journalDir(bookId, workspaceRoot));\n  } catch (err) {\n    if (isEnoent(err)) return [];\n    throw err;\n  }\n  return names\n    .filter((name) => /^\\d{4}-\\d{2}\\.jsonl$/.test(name))\n    .map((name) => name.slice(0, 7))\n    .sort();\n}\n\n// ── snapshots/YYYY-MM.json (cache, not source of truth) ────────────\n\nexport async function readSnapshot(bookId: string, period: string, workspaceRoot?: string): Promise<MonthSnapshot | null> {\n  return readJsonStrict<MonthSnapshot>(snapshotFileFor(bookId, period, workspaceRoot));\n}\n\nexport async function writeSnapshot(bookId: string, snapshot: MonthSnapshot, workspaceRoot?: string): Promise<void> {\n  const file = snapshotFileFor(bookId, snapshot.period, workspaceRoot);\n  await fsPromises.mkdir(path.dirname(file), { recursive: true });\n  // `uniqueTmp` guards against the lazy fallback in `getOrBuildSnapshot`\n  // racing with the background rebuild — both can land in\n  // `writeSnapshot` for the same period at once. Distinct tmp file\n  // names mean each writer renames its own; the destination\n  // overwrites idempotently (both derive from the same journal).\n  await writeJsonAtomic(file, snapshot, { uniqueTmp: true });\n}\n\n/** Drop snapshot files for all periods >= `fromPeriod`. The next\n *  read regenerates them. Idempotent: missing files are silently\n *  ignored. */\nexport async function invalidateSnapshotsFrom(bookId: string, fromPeriod: string, workspaceRoot?: string): Promise<{ removed: string[] }> {\n  let names: string[];\n  try {\n    names = await fsPromises.readdir(snapshotsDir(bookId, workspaceRoot));\n  } catch (err) {\n    if (isEnoent(err)) return { removed: [] };\n    throw err;\n  }\n  const removed: string[] = [];\n  for (const name of names) {\n    const match = /^(\\d{4}-\\d{2})\\.json$/.exec(name);\n    if (!match) continue;\n    const [, period] = match;\n    if (period >= fromPeriod) {\n      await fsPromises.rm(path.join(snapshotsDir(bookId, workspaceRoot), name), { force: true });\n      removed.push(period);\n    }\n  }\n  return { removed: removed.sort() };\n}\n\n/** Drop ALL snapshots for a book — used by `rebuildSnapshots()`\n *  with no `from`. Equivalent to `invalidateSnapshotsFrom(\"0000-00\")`\n *  but reads more clearly at call sites. */\nexport async function invalidateAllSnapshots(bookId: string, workspaceRoot?: string): Promise<{ removed: string[] }> {\n  return invalidateSnapshotsFrom(bookId, \"0000-00\", workspaceRoot);\n}\n\n// ── book directory housekeeping ────────────────────────────────────\n\nexport async function bookExists(bookId: string, workspaceRoot?: string): Promise<boolean> {\n  return fileExists(bookRoot(bookId, workspaceRoot));\n}\n\nexport async function ensureBookDir(bookId: string, workspaceRoot?: string): Promise<void> {\n  await fsPromises.mkdir(bookRoot(bookId, workspaceRoot), { recursive: true });\n  await fsPromises.mkdir(journalDir(bookId, workspaceRoot), { recursive: true });\n  await fsPromises.mkdir(snapshotsDir(bookId, workspaceRoot), { recursive: true });\n}\n\n/** Recursively delete a book's directory. Used by `deleteBook` after\n *  the config has been updated to drop the entry. */\nexport async function removeBookDir(bookId: string, workspaceRoot?: string): Promise<void> {\n  await fsPromises.rm(bookRoot(bookId, workspaceRoot), { recursive: true, force: true });\n}\n","// Domain types for the accounting plugin (opt-in, custom-Role only).\n//\n// Source-of-truth files on disk:\n//   data/accounting/config.json                 ← AccountingConfig\n//   data/accounting/books/<id>/accounts.json    ← Account[]\n//   data/accounting/books/<id>/journal/YYYY-MM.jsonl  ← JournalEntry per line\n//   data/accounting/books/<id>/snapshots/YYYY-MM.json ← MonthSnapshot (cache)\n//\n// Snapshots are cache only — journal is the single source of truth.\n\nimport type { SupportedCountryCode, FiscalYearEnd } from \"../shared\";\n\nexport const ACCOUNT_TYPES = [\"asset\", \"liability\", \"equity\", \"income\", \"expense\"] as const;\nexport type AccountType = (typeof ACCOUNT_TYPES)[number];\n\n/** B/S accounts (assets / liabilities / equity). Used by opening\n *  balance validation: opening entries reference balance-sheet\n *  accounts only. */\nexport const BALANCE_SHEET_ACCOUNT_TYPES: readonly AccountType[] = [\"asset\", \"liability\", \"equity\"];\n\nexport interface Account {\n  /** Stable identifier the journal lines reference. Typically a\n   *  numeric string (\"1000\" / \"2000\" …) but free-form is allowed\n   *  so the user can adopt their existing numbering. */\n  code: string;\n  name: string;\n  type: AccountType;\n  /** Optional free-form note (tax bucket, parent group, …). Not\n   *  interpreted by the engine — passes through verbatim. */\n  note?: string;\n  /** Soft-delete flag. When `false`, the account is hidden from\n   *  entry/ledger dropdowns but stays visible in Manage Accounts\n   *  and historical entries — accounting integrity requires that\n   *  a code referenced by a journal line never disappears. Omitted\n   *  (treated as active) by default to keep the JSON files clean\n   *  for books created before this field existed. */\n  active?: boolean;\n}\n\nexport interface BookSummary {\n  id: string;\n  name: string;\n  /** ISO 4217 (e.g. \"USD\" / \"JPY\"). Single-currency per book — no\n   *  cross-book aggregation. */\n  currency: string;\n  /** ISO 3166-1 alpha-2 country code (e.g. \"US\" / \"JP\" / \"GB\").\n   *  Identifies the tax jurisdiction the book is kept under so the\n   *  Accounting role can give country-aware advice (Japanese T-number\n   *  under インボイス制度, EU VAT ID, GSTIN, ABN, etc.). Constrained\n   *  to `SupportedCountryCode` (the curated list shared with the UI\n   *  dropdown and the LLM tool's JSON-schema enum) so a typo from any\n   *  ingress path is rejected at the service layer rather than silently\n   *  persisted. Optional for backward compatibility with books created\n   *  before the field was introduced; the UI prompts existing books\n   *  to set it. */\n  country?: SupportedCountryCode;\n  /** Calendar month (1-12) on whose LAST DAY the book's fiscal year\n   *  closes — e.g. 8 = August 31, 12 = December 31 (calendar year).\n   *  Drives the UI's \"current quarter / current year\" date-range\n   *  shortcuts. Optional in the persisted shape for backward\n   *  compatibility with books written before this field existed (and\n   *  with the earlier \"Q1\"..\"Q4\" token form) — read-side code\n   *  normalises both via `resolveFiscalYearEnd`, treating an absent\n   *  value as December. New books require it at the create boundary;\n   *  the default is 12 (December). */\n  fiscalYearEnd?: FiscalYearEnd;\n  createdAt: string;\n}\n\nexport interface AccountingConfig {\n  books: BookSummary[];\n}\n\nexport type JournalEntryKind = \"normal\" | \"opening\" | \"void\" | \"void-marker\";\n\nexport interface JournalLine {\n  accountCode: string;\n  /** Use exactly one of debit / credit per line, both as positive\n   *  numbers. The engine treats them as separate fields rather than\n   *  a single signed amount so the input matches a standard\n   *  bookkeeping form. */\n  debit?: number;\n  credit?: number;\n  /** Per-line memo (the entry-level memo lives on JournalEntry). */\n  memo?: string;\n  /** Counterparty's tax-authority-issued registration ID for this\n   *  line — Japanese 適格請求書発行事業者登録番号 (T-number), EU\n   *  VAT identification number, UK VAT registration number, India\n   *  GSTIN, Australia ABN, etc. Required for input-tax-credit\n   *  eligibility under the Japanese インボイス制度 (effective\n   *  2023-10-01) and equivalent regimes elsewhere. Free-form string;\n   *  format validation belongs upstream (per-jurisdiction). */\n  taxRegistrationId?: string;\n}\n\nexport interface JournalEntry {\n  /** Globally unique within a book — ULID-style; ordering by id\n   *  reproduces creation order. */\n  id: string;\n  /** Calendar date the entry is booked for (YYYY-MM-DD). The month\n   *  part decides which `journal/YYYY-MM.jsonl` file the entry lives\n   *  in; entries can be for any past / future date. */\n  date: string;\n  kind: JournalEntryKind;\n  lines: JournalLine[];\n  /** Entry-level memo. */\n  memo?: string;\n  /** When `kind === \"void-marker\"`: id of the entry being voided.\n   *  When `kind === \"void\"`: the system-generated reverse entry\n   *  references the original via this field. */\n  voidedEntryId?: string;\n  /** Reason supplied by the user when voiding. */\n  voidReason?: string;\n  /** When this entry was posted via the \"edit\" flow (void-then-add),\n   *  this is the id of the entry it replaces. The void + new-entry\n   *  pair is *not* atomic on the server — the client issues two\n   *  sequential calls — but recording the link here makes the\n   *  edit chain queryable later (e.g. \"what corrected entry X?\"). */\n  replacesEntryId?: string;\n  /** ISO timestamp the entry was appended to the journal — the\n   *  authoritative \"when did this hit the books\" clock. Distinct\n   *  from `date`, which is the user-visible booking date. */\n  createdAt: string;\n}\n\n/** Aggregated balance per account at a point in time. The signed\n *  number is debit − credit; downstream display logic converts to\n *  natural sign per account type (assets debit-positive, liabilities\n *  credit-positive). */\nexport interface AccountBalance {\n  accountCode: string;\n  /** Σ debit − Σ credit across all entries up to and including the\n   *  snapshot's period end. */\n  netDebit: number;\n}\n\nexport interface MonthSnapshot {\n  /** \"YYYY-MM\" — the closing month covered. */\n  period: string;\n  /** Closing balances at end of `period`. */\n  balances: AccountBalance[];\n  /** ISO timestamp the snapshot file was written. */\n  builtAt: string;\n}\n\n/** Period selector for reports. Either a single closing month or a\n *  date range. Always inclusive on both ends. */\nexport type ReportPeriod = { kind: \"month\"; period: string } | { kind: \"range\"; from: string; to: string };\n","// Pure validation + creation logic for journal entries. No fs access\n// here — callers wire the validated entry to `appendJournal` in\n// `server/utils/files/accounting-io.ts`.\n//\n// Double-entry rule: every entry's lines must satisfy\n//   Σ debit === Σ credit   (within a tolerance of 0.005 — see\n//                            EQUALITY_TOLERANCE below)\n//\n// Append-only: there is no `editEntry`. Corrections are made by\n// `voidEntry` (creates a reversing pair) followed by a fresh\n// `addEntries` call for the corrected booking.\n\nimport { randomUUID } from \"node:crypto\";\n\nimport type { Account, JournalEntry, JournalLine } from \"./types.js\";\n\n/** Floating-point tolerance for the debit = credit check. Currency\n *  amounts arrive as JavaScript numbers (the on-wire format is JSON,\n *  so amounts are doubles). 0.005 keeps two-decimal currency math\n *  honest while accepting the floating-point noise of summing\n *  many lines. */\nconst EQUALITY_TOLERANCE = 0.005;\n\n/** Defensive cap on `JournalLine.taxRegistrationId`. Real-world IDs\n *  are short (JP T-numbers are 14 chars, EU VAT IDs ≤ 14, GSTIN is\n *  15, ABN is 11). 32 covers every documented format with comfortable\n *  margin while still rejecting accidental paste-bombs. Validation\n *  applies to the *trimmed* value so a string of pure whitespace\n *  doesn't trip the limit (it normalises to absent). */\nexport const MAX_TAX_REGISTRATION_ID_LENGTH = 32;\n\nexport interface ValidationError {\n  field: string;\n  message: string;\n}\n\nexport interface ValidationResult {\n  ok: boolean;\n  errors: ValidationError[];\n}\n\nfunction lineHasExactlyOneSide(line: JournalLine): boolean {\n  const hasDebit = typeof line.debit === \"number\" && line.debit !== 0;\n  const hasCredit = typeof line.credit === \"number\" && line.credit !== 0;\n  return hasDebit !== hasCredit;\n}\n\nfunction isNonNegativeNumber(value: unknown): value is number {\n  return typeof value === \"number\" && Number.isFinite(value) && value >= 0;\n}\n\n/** Build today's `YYYY-MM-DD` from the host's local timezone.\n *  Centralised here so server-side defaults (the void-date on\n *  `voidEntry`, the today() stamp on opening replacements, etc.)\n *  agree with the client-side `localDateString()` from\n *  `src/plugins/accounting/dates.ts`. `toISOString().slice(0, 10)`\n *  would emit a UTC date instead — which silently flips into\n *  tomorrow / yesterday in negative-offset timezones. */\nexport function localDateString(now: Date = new Date()): string {\n  const year = now.getFullYear();\n  const month = String(now.getMonth() + 1).padStart(2, \"0\");\n  const day = String(now.getDate()).padStart(2, \"0\");\n  return `${year}-${month}-${day}`;\n}\n\n/** Validate that `date` is both shaped as YYYY-MM-DD AND represents\n *  a real calendar day. The bare regex accepts impossible values\n *  like 2026-02-31 or 2026-13-01 which would then poison\n *  `periodFromDate`, sort orders, and snapshot keys. We reparse\n *  through the Date constructor and roundtrip-format to catch\n *  silent normalisation (e.g. \"2026-02-30\" → Mar 02). */\nexport function isValidCalendarDate(date: string): boolean {\n  if (!/^\\d{4}-\\d{2}-\\d{2}$/.test(date)) return false;\n  const [year, month, day] = date.split(\"-\").map((segment) => parseInt(segment, 10));\n  const parsed = new Date(Date.UTC(year, month - 1, day));\n  return parsed.getUTCFullYear() === year && parsed.getUTCMonth() === month - 1 && parsed.getUTCDate() === day;\n}\n\n/** Returns Σ debit − Σ credit. Used by callers that need the actual\n *  imbalance value (e.g. the OpeningBalancesForm shows live diff). */\nexport function netBalance(lines: readonly JournalLine[]): number {\n  let net = 0;\n  for (const line of lines) {\n    if (typeof line.debit === \"number\") net += line.debit;\n    if (typeof line.credit === \"number\") net -= line.credit;\n  }\n  return net;\n}\n\n/** Pure validation. Does not throw; returns a list of issues so the\n *  REST handler can return a structured 400 instead of an opaque\n *  500. */\nfunction validateLine(line: JournalLine, idx: number, accountCodes: ReadonlySet<string>, errors: ValidationError[]): void {\n  if (!line.accountCode || !accountCodes.has(line.accountCode)) {\n    errors.push({ field: `lines[${idx}].accountCode`, message: `unknown account code ${JSON.stringify(line.accountCode)}` });\n  }\n  if (line.debit !== undefined && !isNonNegativeNumber(line.debit)) {\n    errors.push({ field: `lines[${idx}].debit`, message: \"debit must be a non-negative finite number\" });\n  }\n  if (line.credit !== undefined && !isNonNegativeNumber(line.credit)) {\n    errors.push({ field: `lines[${idx}].credit`, message: \"credit must be a non-negative finite number\" });\n  }\n  if (!lineHasExactlyOneSide(line)) {\n    errors.push({ field: `lines[${idx}]`, message: \"each line must set exactly one of debit or credit (and to a non-zero amount)\" });\n  }\n  if (line.taxRegistrationId !== undefined) {\n    if (typeof line.taxRegistrationId !== \"string\") {\n      errors.push({ field: `lines[${idx}].taxRegistrationId`, message: \"must be a string\" });\n    } else if (line.taxRegistrationId.trim().length > MAX_TAX_REGISTRATION_ID_LENGTH) {\n      errors.push({\n        field: `lines[${idx}].taxRegistrationId`,\n        message: `must be at most ${MAX_TAX_REGISTRATION_ID_LENGTH} characters (got ${line.taxRegistrationId.trim().length})`,\n      });\n    }\n  }\n}\n\n/** Normalize a journal line before persistence: trim string fields\n *  and drop empty-string optionals so the JSONL doesn't accumulate\n *  noise like `\"taxRegistrationId\":\"\"`. Pure — does not mutate\n *  `line`. */\nfunction normalizeLine(line: JournalLine): JournalLine {\n  const out: JournalLine = { ...line };\n  if (typeof out.taxRegistrationId === \"string\") {\n    const trimmed = out.taxRegistrationId.trim();\n    if (trimmed === \"\") delete out.taxRegistrationId;\n    else out.taxRegistrationId = trimmed;\n  }\n  return out;\n}\n\nexport function validateEntry(input: { date: string; lines: readonly JournalLine[]; accounts: readonly Account[] }): ValidationResult {\n  const errors: ValidationError[] = [];\n  if (!isValidCalendarDate(input.date)) {\n    errors.push({ field: \"date\", message: `expected YYYY-MM-DD calendar date, got ${JSON.stringify(input.date)}` });\n  }\n  if (!Array.isArray(input.lines) || input.lines.length < 2) {\n    errors.push({ field: \"lines\", message: \"an entry needs at least two lines (one debit, one credit)\" });\n    return { ok: false, errors };\n  }\n  const accountCodes = new Set(input.accounts.map((account) => account.code));\n  input.lines.forEach((line, idx) => validateLine(line, idx, accountCodes, errors));\n  const net = netBalance(input.lines);\n  if (Math.abs(net) > EQUALITY_TOLERANCE) {\n    errors.push({ field: \"lines\", message: `Σ debit − Σ credit = ${net.toFixed(4)}; entry must balance` });\n  }\n  return { ok: errors.length === 0, errors };\n}\n\n/** Build a JournalEntry — validation is the caller's responsibility\n *  (it should have called `validateEntry` first). The id is a fresh\n *  UUID; createdAt is the wall clock at the moment of creation.\n *  Lines are normalized so optional string fields don't persist as\n *  empty strings. */\nexport function makeEntry(input: {\n  date: string;\n  lines: readonly JournalLine[];\n  memo?: string;\n  kind?: JournalEntry[\"kind\"];\n  replacesEntryId?: string;\n}): JournalEntry {\n  const entry: JournalEntry = {\n    id: randomUUID(),\n    date: input.date,\n    kind: input.kind ?? \"normal\",\n    lines: input.lines.map(normalizeLine),\n    memo: input.memo,\n    createdAt: new Date().toISOString(),\n  };\n  if (input.replacesEntryId) entry.replacesEntryId = input.replacesEntryId;\n  return entry;\n}\n\n/** Pick the most descriptive memo from the original entry to quote\n *  in the voiding entry's memo. Precedence: entry-level memo →\n *  first non-empty line memo → null (caller falls back to a\n *  date-only template). */\nfunction originalMemoToQuote(target: JournalEntry): string | null {\n  if (target.memo && target.memo.trim() !== \"\") return target.memo;\n  for (const line of target.lines) {\n    if (line.memo && line.memo.trim() !== \"\") return line.memo;\n  }\n  return null;\n}\n\n/** Build the human-readable memo that goes on the voiding entry.\n *  Format: `void of '<original memo>' on <original date>` (or the\n *  no-memo fallback when the original carried no memo). The reason\n *  the user typed is appended after a colon when present. */\nexport function voidMemo(target: JournalEntry, reason: string | undefined): string {\n  const quoted = originalMemoToQuote(target);\n  const base = quoted !== null ? `void of '${quoted}' on ${target.date}` : `void of entry on ${target.date}`;\n  return reason && reason.trim() !== \"\" ? `${base}: ${reason}` : base;\n}\n\n/** Build the reversing pair for a voided entry. The `void` entry\n *  swaps debit / credit on every line so the net effect is zero;\n *  the `void-marker` is a zero-line entry that exists purely to\n *  carry the `voidedEntryId` reference and the user's reason. The\n *  marker keeps `listEntries` queries simple — filtering by\n *  `kind: \"void-marker\"` surfaces every voided id without scanning\n *  for matching pairs. */\nexport function makeVoidEntries(target: JournalEntry, reason: string | undefined, voidDate: string): { reverse: JournalEntry; marker: JournalEntry } {\n  const swappedLines: JournalLine[] = target.lines.map((line) => {\n    const swapped: JournalLine = {\n      accountCode: line.accountCode,\n      debit: line.credit,\n      credit: line.debit,\n      memo: line.memo,\n    };\n    // Preserve the counterparty tax-registration ID on each reversed\n    // line so the audit trail survives the void — without it, the\n    // reversing pair would silently drop the input-tax-credit\n    // documentation and a later report scan couldn't reconstruct\n    // which T-number / VAT ID the original input tax was tied to.\n    if (line.taxRegistrationId !== undefined) swapped.taxRegistrationId = line.taxRegistrationId;\n    return swapped;\n  });\n  const reverse: JournalEntry = {\n    id: randomUUID(),\n    date: voidDate,\n    kind: \"void\",\n    lines: swappedLines,\n    memo: voidMemo(target, reason),\n    voidedEntryId: target.id,\n    voidReason: reason,\n    createdAt: new Date().toISOString(),\n  };\n  const marker: JournalEntry = {\n    id: randomUUID(),\n    date: voidDate,\n    kind: \"void-marker\",\n    lines: [],\n    voidedEntryId: target.id,\n    voidReason: reason,\n    createdAt: new Date().toISOString(),\n  };\n  return { reverse, marker };\n}\n\n/** Returns the set of entry ids that have been voided — built from\n *  every `void-marker` entry's `voidedEntryId`. Reports use this to\n *  exclude original-and-reverse pairs from the activity listing\n *  (the netting is automatic in B/S aggregates because the reverse\n *  entry has equal-and-opposite lines). */\nexport function voidedIdSet(entries: readonly JournalEntry[]): Set<string> {\n  const set = new Set<string>();\n  for (const entry of entries) {\n    if (entry.kind === \"void-marker\" && entry.voidedEntryId) set.add(entry.voidedEntryId);\n  }\n  return set;\n}\n","// Opening balance (\"year-start B/S\") logic. Adoption flow: a user\n// migrating from another bookkeeping system enters their existing\n// asset / liability / equity balances as of a chosen `asOfDate`,\n// instead of replaying their entire historical journal.\n//\n// Stored as a single `kind: \"opening\"` entry in the regular journal\n// — keeps the journal as the single source of truth, and makes\n// reports treat the opening as just an early entry without special\n// branches in aggregation.\n//\n// Replacing an existing opening: void the old, append the new. The\n// route handler is responsible for ordering this with snapshot\n// invalidation so the \"before\" snapshots get dropped.\n\nimport type { Account, JournalEntry, JournalLine } from \"./types.js\";\nimport { BALANCE_SHEET_ACCOUNT_TYPES } from \"./types.js\";\nimport { isValidCalendarDate, netBalance, voidedIdSet } from \"./journal.js\";\n\nconst EQUALITY_TOLERANCE = 0.005;\n\nexport interface OpeningValidationError {\n  field: string;\n  message: string;\n}\n\nexport interface OpeningValidationResult {\n  ok: boolean;\n  errors: OpeningValidationError[];\n}\n\n/** Find the existing opening entry for a book, if any. Multiple\n *  openings shouldn't coexist (the route enforces void-then-append),\n *  but if they do the most recent by `createdAt` wins so callers\n *  always see one canonical opening. */\nexport function findActiveOpening(entries: readonly JournalEntry[]): JournalEntry | null {\n  const voided = voidedIdSet(entries);\n  let active: JournalEntry | null = null;\n  for (const entry of entries) {\n    if (entry.kind !== \"opening\") continue;\n    if (voided.has(entry.id)) continue;\n    if (!active || entry.createdAt > active.createdAt) active = entry;\n  }\n  return active;\n}\n\ninterface OpeningValidationInput {\n  asOfDate: string;\n  lines: readonly JournalLine[];\n  accounts: readonly Account[];\n  existingEntries: readonly JournalEntry[];\n}\n\nfunction validateLineAccountTypes(input: OpeningValidationInput, errors: OpeningValidationError[]): void {\n  const accountByCode = new Map(input.accounts.map((account) => [account.code, account]));\n  input.lines.forEach((line, idx) => {\n    const acct = accountByCode.get(line.accountCode);\n    if (!acct) {\n      errors.push({ field: `lines[${idx}].accountCode`, message: `unknown account code ${JSON.stringify(line.accountCode)}` });\n      return;\n    }\n    if (!BALANCE_SHEET_ACCOUNT_TYPES.includes(acct.type)) {\n      errors.push({\n        field: `lines[${idx}].accountCode`,\n        message: `account ${acct.code} is type ${acct.type}; opening balances may only reference balance-sheet accounts (asset / liability / equity)`,\n      });\n    }\n  });\n}\n\nfunction validateAsOfPredatesEverything(input: OpeningValidationInput, errors: OpeningValidationError[]): void {\n  // The point of the rule is \"you can't enter an opening dated\n  // 2026-01-01 if you've already booked transactions in December\n  // 2025\" — that would silently change the meaning of those\n  // December transactions. Existing openings (about to be\n  // replaced) and already-voided entries are exempt.\n  const voided = voidedIdSet(input.existingEntries);\n  for (const entry of input.existingEntries) {\n    if (entry.kind === \"opening\") continue;\n    if (entry.kind === \"void-marker\") continue;\n    if (voided.has(entry.id)) continue;\n    if (entry.date < input.asOfDate) {\n      errors.push({\n        field: \"asOfDate\",\n        message: `cannot set opening as of ${input.asOfDate}: existing entry ${entry.id} dated ${entry.date} is older. Void it first or pick an earlier asOfDate.`,\n      });\n      break; // one error is enough — listing every conflicting entry would be noisy\n    }\n  }\n}\n\n/** Validate inputs for `setOpeningBalances`. Caller passes the full\n *  list of journal entries in the book so we can check the\n *  \"asOfDate must precede every other entry\" rule. An opening with\n *  zero lines is accepted as a no-op marker — it satisfies the\n *  \"book has an opening\" gate the UI uses without committing the\n *  user to specific balances on day one (they can replace it\n *  later). */\nexport function validateOpening(input: OpeningValidationInput): OpeningValidationResult {\n  const errors: OpeningValidationError[] = [];\n  if (!isValidCalendarDate(input.asOfDate)) {\n    errors.push({ field: \"asOfDate\", message: `expected YYYY-MM-DD calendar date, got ${JSON.stringify(input.asOfDate)}` });\n  }\n  if (!Array.isArray(input.lines)) {\n    errors.push({ field: \"lines\", message: \"lines must be an array\" });\n    return { ok: false, errors };\n  }\n  validateLineAccountTypes(input, errors);\n  const net = netBalance(input.lines);\n  if (Math.abs(net) > EQUALITY_TOLERANCE) {\n    errors.push({ field: \"lines\", message: `Σ debit − Σ credit = ${net.toFixed(4)}; opening must balance` });\n  }\n  validateAsOfPredatesEverything(input, errors);\n  return { ok: errors.length === 0, errors };\n}\n","// Pure normalization for the persisted Account record. Lives in its\n// own module so unit tests can exercise the field-whitelist + active-\n// flag policy without spinning up the file system, and so the\n// service-layer `upsertAccount` stays under the repo's 20-line\n// guideline.\n//\n// Policy summary (mirrored in the `upsertAccount` JSDoc):\n//   - whitelist: only `code`, `name`, `type`, optional `note`, and\n//     `active` are persisted. Unknown keys from a mistyped caller\n//     are dropped — this includes the now-removed\n//     `tracksTaxRegistration` flag from older books, which is\n//     silently sloughed off the next time an account is upserted.\n//   - `note`: stored only when a non-empty trimmed string. An\n//     empty string is treated the same as omitted.\n//   - `active`:\n//       explicit `false` → store `false` (deactivate)\n//       explicit `true`  → omit (reactivate; default-active)\n//       omitted          → inherit from `existing` (preserves\n//                          a soft-deleted account when a caller\n//                          updates name/type/note without\n//                          mentioning the active flag — the bug\n//                          coverage that prompted this helper)\n\nimport type { Account } from \"./types.js\";\n\nexport function normalizeStoredAccount(input: Account, existing?: Account): Account {\n  const stored: Account = { code: input.code, name: input.name, type: input.type };\n  if (typeof input.note === \"string\" && input.note.length > 0) stored.note = input.note;\n  const inheritInactive = input.active === undefined && existing?.active === false;\n  if (input.active === false || inheritInactive) stored.active = false;\n  return stored;\n}\n","// Aggregation: balance sheet, profit & loss, and ledger from journal\n// entries. Pure — feeds on the entries and accounts caller has\n// already loaded. Snapshot-aware aggregation is layered on top in\n// `snapshotCache.ts`, which calls into here.\n\nimport type { Account, AccountBalance, AccountType, JournalEntry } from \"./types.js\";\n\nconst ZERO_TOLERANCE = 0.0049; // hide rows that round to 0 at 2dp\n\n/** Returns net (debit − credit) per account across the supplied\n *  entries. Voids work by having an original + reverse pair that\n *  cancel mathematically — both are included in aggregation (their\n *  contributions sum to zero). The `void-marker` entries carry no\n *  lines, so excluding them is just a formality.\n *\n *  Why not \"exclude original via voidedIdSet\"? Because then the\n *  reverse half would remain unmatched, and the net would be the\n *  original's amount with the wrong sign. Letting the math cancel\n *  naturally is simpler and impossible to get wrong. */\nexport function aggregateBalances(entries: readonly JournalEntry[]): AccountBalance[] {\n  const map = new Map<string, number>();\n  for (const entry of entries) {\n    if (entry.kind === \"void-marker\") continue;\n    for (const line of entry.lines) {\n      const cur = map.get(line.accountCode) ?? 0;\n      const debit = line.debit ?? 0;\n      const credit = line.credit ?? 0;\n      map.set(line.accountCode, cur + debit - credit);\n    }\n  }\n  return Array.from(map.entries())\n    .map(([accountCode, netDebit]) => ({ accountCode, netDebit }))\n    .sort((lhs, rhs) => lhs.accountCode.localeCompare(rhs.accountCode));\n}\n\nexport interface BalanceSheetSection {\n  type: AccountType;\n  rows: { accountCode: string; accountName: string; balance: number }[];\n  total: number;\n}\n\nexport interface BalanceSheet {\n  asOf: string; // ISO date; period end\n  sections: BalanceSheetSection[];\n  /** Σ assets − Σ (liabilities + equity). Should be 0 (the\n   *  accounting equation); a non-zero here indicates either a\n   *  rounding artefact or a data problem. */\n  imbalance: number;\n}\n\nfunction naturalSign(type: AccountType, netDebit: number): number {\n  // Assets / expenses are debit-positive (positive netDebit reads\n  // as a positive presentation balance). Liabilities / equity /\n  // income are credit-positive — flip the sign for display.\n  if (type === \"asset\" || type === \"expense\") return netDebit;\n  return -netDebit;\n}\n\n/** Sentinel `accountCode` for the synthetic \"Current period\n *  earnings\" row added to the Equity section by `buildBalanceSheet`.\n *  The View detects this code and substitutes a localised label\n *  for the fixed English fallback. */\nexport const CURRENT_EARNINGS_ACCOUNT_CODE = \"_currentEarnings\";\n\nfunction computeCurrentEarnings(accounts: readonly Account[], balanceByCode: ReadonlyMap<string, number>): number {\n  // Σ income − Σ expense, in natural-sign presentation. Without\n  // this synthetic Equity row the B/S would be off by exactly net\n  // income during the period, because closing entries that fold\n  // income/expense into Retained Earnings haven't been booked yet.\n  let earnings = 0;\n  for (const account of accounts) {\n    if (account.type !== \"income\" && account.type !== \"expense\") continue;\n    const presented = naturalSign(account.type, balanceByCode.get(account.code) ?? 0);\n    earnings += account.type === \"income\" ? presented : -presented;\n  }\n  return earnings;\n}\n\nexport function buildBalanceSheet(input: { accounts: readonly Account[]; balances: readonly AccountBalance[]; asOf: string }): BalanceSheet {\n  const balanceByCode = new Map(input.balances.map((row) => [row.accountCode, row.netDebit]));\n  const currentEarnings = computeCurrentEarnings(input.accounts, balanceByCode);\n  const sections: BalanceSheetSection[] = [];\n  for (const type of [\"asset\", \"liability\", \"equity\"] as const) {\n    const rows: BalanceSheetSection[\"rows\"] = [];\n    let total = 0;\n    for (const account of input.accounts) {\n      if (account.type !== type) continue;\n      const netDebit = balanceByCode.get(account.code) ?? 0;\n      const presented = naturalSign(type, netDebit);\n      if (Math.abs(presented) <= ZERO_TOLERANCE) continue;\n      rows.push({ accountCode: account.code, accountName: account.name, balance: presented });\n      total += presented;\n    }\n    if (type === \"equity\" && Math.abs(currentEarnings) > ZERO_TOLERANCE) {\n      rows.push({ accountCode: CURRENT_EARNINGS_ACCOUNT_CODE, accountName: \"Current period earnings\", balance: currentEarnings });\n      total += currentEarnings;\n    }\n    sections.push({ type, rows, total });\n  }\n  const assetTotal = sections[0].total;\n  const liabEquityTotal = sections[1].total + sections[2].total;\n  return {\n    asOf: input.asOf,\n    sections,\n    imbalance: assetTotal - liabEquityTotal,\n  };\n}\n\nexport interface ProfitLoss {\n  from: string; // inclusive ISO date\n  to: string; // inclusive ISO date\n  income: { rows: { accountCode: string; accountName: string; amount: number }[]; total: number };\n  expense: { rows: { accountCode: string; accountName: string; amount: number }[]; total: number };\n  netIncome: number; // income − expense\n}\n\nexport function buildProfitLoss(input: { accounts: readonly Account[]; entries: readonly JournalEntry[]; from: string; to: string }): ProfitLoss {\n  const inRange = input.entries.filter((entry) => entry.date >= input.from && entry.date <= input.to);\n  const balances = aggregateBalances(inRange);\n  const balanceByCode = new Map(balances.map((row) => [row.accountCode, row.netDebit]));\n  const incomeRows: ProfitLoss[\"income\"][\"rows\"] = [];\n  const expenseRows: ProfitLoss[\"expense\"][\"rows\"] = [];\n  let incomeTotal = 0;\n  let expenseTotal = 0;\n  for (const account of input.accounts) {\n    const netDebit = balanceByCode.get(account.code) ?? 0;\n    const presented = naturalSign(account.type, netDebit);\n    if (Math.abs(presented) <= ZERO_TOLERANCE) continue;\n    if (account.type === \"income\") {\n      incomeRows.push({ accountCode: account.code, accountName: account.name, amount: presented });\n      incomeTotal += presented;\n    } else if (account.type === \"expense\") {\n      expenseRows.push({ accountCode: account.code, accountName: account.name, amount: presented });\n      expenseTotal += presented;\n    }\n  }\n  return {\n    from: input.from,\n    to: input.to,\n    income: { rows: incomeRows, total: incomeTotal },\n    expense: { rows: expenseRows, total: expenseTotal },\n    netIncome: incomeTotal - expenseTotal,\n  };\n}\n\nexport interface LedgerRow {\n  entryId: string;\n  date: string;\n  kind: JournalEntry[\"kind\"];\n  memo?: string;\n  debit: number;\n  credit: number;\n  /** Running netDebit balance for this account, in entry order. */\n  runningBalance: number;\n  /** Counterparty tax-registration ID copied from the source\n   *  journal line (T-number / VAT ID / GSTIN / ABN). Surfaced as a\n   *  Ledger column when the active account is in the input-tax\n   *  band (14xx — see `isTaxAccountCode` in\n   *  src/plugins/accounting/components/accountNumbering.ts).\n   *  Carried per row even on non-tax accounts so a future view\n   *  that wants to show it elsewhere doesn't need a server change. */\n  taxRegistrationId?: string;\n}\n\nexport interface Ledger {\n  accountCode: string;\n  accountName: string;\n  rows: LedgerRow[];\n  /** Closing netDebit balance — the sum at the bottom of `rows`. */\n  closingBalance: number;\n}\n\ninterface LedgerLineAccumulator {\n  rows: LedgerRow[];\n  running: number;\n}\n\n/** Concatenate the entry-level memo (the *what-happened*) with the\n *  line-level memo (the *why-this-account*) so a per-account ledger\n *  view shows both. Without this combine, a Sales Tax Receivable\n *  ledger row would show \"仮払消費税 10%\" but lose the originating\n *  \"Starbucks Tokyo — coffee\" — and the user can't tell which\n *  transaction the row came from. Identity-collapse handles the\n *  case where someone set both fields to the same string. */\nfunction combineMemo(entryMemo: string | undefined, lineMemo: string | undefined): string | undefined {\n  if (!entryMemo) return lineMemo;\n  if (!lineMemo) return entryMemo;\n  if (entryMemo === lineMemo) return entryMemo;\n  return `${entryMemo} · ${lineMemo}`;\n}\n\nfunction accumulateLedgerEntry(\n  entry: JournalEntry,\n  accountCode: string,\n  fromDate: string | undefined,\n  toDate: string | undefined,\n  acc: LedgerLineAccumulator,\n): void {\n  if (entry.kind === \"void-marker\") return;\n  for (const line of entry.lines) {\n    if (line.accountCode !== accountCode) continue;\n    const debit = line.debit ?? 0;\n    const credit = line.credit ?? 0;\n    acc.running += debit - credit;\n    if (fromDate && entry.date < fromDate) continue;\n    if (toDate && entry.date > toDate) continue;\n    const row: LedgerRow = {\n      entryId: entry.id,\n      date: entry.date,\n      kind: entry.kind,\n      memo: combineMemo(entry.memo, line.memo),\n      debit,\n      credit,\n      runningBalance: acc.running,\n    };\n    if (line.taxRegistrationId !== undefined) row.taxRegistrationId = line.taxRegistrationId;\n    acc.rows.push(row);\n  }\n}\n\nexport function buildLedger(input: { account: Account; entries: readonly JournalEntry[]; from?: string; to?: string }): Ledger {\n  // Same rule as `aggregateBalances`: include original and reverse\n  // for the math to cancel; exclude markers. The reverse entry\n  // itself carries `kind: \"void\"` so the row is visually\n  // distinguishable in the ledger.\n  const sorted = [...input.entries].sort((lhs, rhs) => (lhs.date === rhs.date ? lhs.createdAt.localeCompare(rhs.createdAt) : lhs.date.localeCompare(rhs.date)));\n  const acc: LedgerLineAccumulator = { rows: [], running: 0 };\n  for (const entry of sorted) {\n    accumulateLedgerEntry(entry, input.account.code, input.from, input.to, acc);\n  }\n  return {\n    accountCode: input.account.code,\n    accountName: input.account.name,\n    rows: acc.rows,\n    closingBalance: acc.running,\n  };\n}\n","// Time-series aggregation for the accounting plugin: bucketise a\n// date range by month / fiscal quarter / fiscal year and roll up a\n// metric (revenue / expense / net income / closing balance of a\n// specific account) into a chart-ready `(label, value)[]` series.\n//\n// LLM-facing only — the in-canvas Accounting `<View>` keeps using\n// `getReport` for its tab-driven UI. `getTimeSeries` exists so a\n// single tool round-trip can answer \"chart my quarterly revenue\n// over the last two years\" without the LLM fanning out N calls and\n// stitching the buckets itself.\n//\n// Pure module: no I/O, no service-layer awareness. Caller hands in\n// the entries / accounts already loaded; we return the points.\n\nimport type { Account, AccountType, JournalEntry } from \"./types.js\";\nimport { aggregateBalances } from \"./report.js\";\nimport {\n  fiscalYearEndMonth,\n  type FiscalYearEnd,\n  TIME_SERIES_GRANULARITIES,\n  TIME_SERIES_METRICS,\n  type TimeSeriesGranularity,\n  type TimeSeriesMetric,\n} from \"../shared\";\n\nexport { TIME_SERIES_GRANULARITIES, TIME_SERIES_METRICS };\nexport type { TimeSeriesGranularity, TimeSeriesMetric };\n\nexport interface Bucket {\n  /** Inclusive YYYY-MM-DD lower bound. */\n  from: string;\n  /** Inclusive YYYY-MM-DD upper bound. */\n  to: string;\n  /** Chart x-axis label. Format depends on granularity:\n   *  \"YYYY-MM\" / \"FY{endYear}-Q{1..4}\" / \"FY{endYear}\". For fiscal\n   *  years that don't align with the calendar year (Q1/Q2/Q3 books)\n   *  the FY is named by its END calendar year — matches Japanese\n   *  \"令和7年度\" convention (Apr 2025 - Mar 2026 = FY2026). */\n  label: string;\n}\n\nexport interface TimeSeriesPoint {\n  label: string;\n  from: string;\n  to: string;\n  /** Single number, natural-sign per metric. Revenue and net income\n   *  positive when income exceeds expense; expense reported as a\n   *  positive cost; account balance follows the account's display\n   *  sign (assets debit-positive, liabilities/equity credit-positive). */\n  value: number;\n}\n\n// ── date arithmetic (pure, no Date for parsing/formatting) ─────────\n\nfunction pad2(num: number): string {\n  return String(num).padStart(2, \"0\");\n}\n\nfunction fmtYmd(year: number, month: number, day: number): string {\n  return `${year}-${pad2(month)}-${pad2(day)}`;\n}\n\ninterface YmdParts {\n  year: number;\n  month: number;\n  day: number;\n}\n\nfunction parseYmd(value: string): YmdParts {\n  const [year, month, day] = value.split(\"-\").map((segment) => parseInt(segment, 10));\n  return { year, month, day };\n}\n\nfunction lastDayOf(year: number, month: number): number {\n  // UTC day 0 of next month = last day of this month, immune to TZ.\n  return new Date(Date.UTC(year, month, 0)).getUTCDate();\n}\n\nfunction addDay(date: YmdParts): YmdParts {\n  const stepped = new Date(Date.UTC(date.year, date.month - 1, date.day + 1));\n  return {\n    year: stepped.getUTCFullYear(),\n    month: stepped.getUTCMonth() + 1,\n    day: stepped.getUTCDate(),\n  };\n}\n\n// ── fiscal-year arithmetic (year-month, no Date) ───────────────────\n\ninterface FyAnchor {\n  /** Calendar year the fiscal year STARTED in. */\n  fyStartYear: number;\n  /** Calendar year the fiscal year ENDS in (used for labelling). */\n  fyEndYear: number;\n  /** First calendar month of the fiscal year (1-based). */\n  startMonth: number;\n}\n\nfunction fyAnchorFor(date: YmdParts, end: FiscalYearEnd): FyAnchor {\n  const closingMonth = fiscalYearEndMonth(end);\n  const startMonth = (closingMonth % 12) + 1; // month after the close\n  // FY containing date: started this calendar year if date.month is\n  // at-or-after startMonth, else previous calendar year. Q4 books\n  // (startMonth = 1) always land in the same calendar year — covered\n  // by the same predicate.\n  const fyStartYear = date.month >= startMonth ? date.year : date.year - 1;\n  const fyEndYear = closingMonth === 12 ? fyStartYear : fyStartYear + 1;\n  return { fyStartYear, fyEndYear, startMonth };\n}\n\n// ── per-granularity bucket lookup ──────────────────────────────────\n\nfunction monthBucketContaining(date: YmdParts): Bucket {\n  return {\n    from: fmtYmd(date.year, date.month, 1),\n    to: fmtYmd(date.year, date.month, lastDayOf(date.year, date.month)),\n    label: `${date.year}-${pad2(date.month)}`,\n  };\n}\n\nfunction quarterBucketContaining(date: YmdParts, end: FiscalYearEnd): Bucket {\n  const anchor = fyAnchorFor(date, end);\n  const offset = (date.month - anchor.startMonth + 12) % 12; // 0..11\n  const qIdx = Math.floor(offset / 3); // 0..3\n  // Flat month-index from the calendar epoch makes year rollover\n  // arithmetic trivial.\n  const startFlat = anchor.fyStartYear * 12 + (anchor.startMonth - 1) + qIdx * 3;\n  const endFlat = startFlat + 2;\n  const qStartYear = Math.floor(startFlat / 12);\n  const qStartMonth = (startFlat % 12) + 1;\n  const qEndYear = Math.floor(endFlat / 12);\n  const qEndMonth = (endFlat % 12) + 1;\n  return {\n    from: fmtYmd(qStartYear, qStartMonth, 1),\n    to: fmtYmd(qEndYear, qEndMonth, lastDayOf(qEndYear, qEndMonth)),\n    label: `FY${anchor.fyEndYear}-Q${qIdx + 1}`,\n  };\n}\n\nfunction yearBucketContaining(date: YmdParts, end: FiscalYearEnd): Bucket {\n  const anchor = fyAnchorFor(date, end);\n  const startFlat = anchor.fyStartYear * 12 + (anchor.startMonth - 1);\n  const endFlat = startFlat + 11;\n  const yStartYear = Math.floor(startFlat / 12);\n  const yStartMonth = (startFlat % 12) + 1;\n  const yEndYear = Math.floor(endFlat / 12);\n  const yEndMonth = (endFlat % 12) + 1;\n  return {\n    from: fmtYmd(yStartYear, yStartMonth, 1),\n    to: fmtYmd(yEndYear, yEndMonth, lastDayOf(yEndYear, yEndMonth)),\n    label: `FY${anchor.fyEndYear}`,\n  };\n}\n\nfunction bucketContaining(date: YmdParts, granularity: TimeSeriesGranularity, end: FiscalYearEnd): Bucket {\n  if (granularity === \"month\") return monthBucketContaining(date);\n  if (granularity === \"quarter\") return quarterBucketContaining(date, end);\n  return yearBucketContaining(date, end);\n}\n\n/** Walk inclusive `[from, to]` and return every bucket that overlaps\n *  it, ordered ascending by `from`. The first bucket is the one\n *  CONTAINING `from` — it can extend earlier than `from`; the last\n *  bucket is the one CONTAINING `to` — it can extend past `to`. The\n *  caller's response echoes the input range so the LLM can label the\n *  chart truthfully (\"Revenue Apr 2025 – Sep 2026\" even though the\n *  outermost buckets cover Apr-Jun 2025 and Jul-Sep 2026). */\nexport function bucketize(input: { from: string; to: string; granularity: TimeSeriesGranularity; fiscalYearEnd: FiscalYearEnd }): Bucket[] {\n  if (input.from > input.to) return [];\n  const start = parseYmd(input.from);\n  const result: Bucket[] = [];\n  let bucket = bucketContaining(start, input.granularity, input.fiscalYearEnd);\n  // Buckets are contiguous; once a bucket's `from` is past `input.to`\n  // every subsequent bucket is too.\n  while (bucket.from <= input.to) {\n    result.push(bucket);\n    const next = addDay(parseYmd(bucket.to));\n    bucket = bucketContaining(next, input.granularity, input.fiscalYearEnd);\n  }\n  return result;\n}\n\n// ── value computation ──────────────────────────────────────────────\n\n/** Convert raw netDebit to natural-sign presentation per account\n *  type. Mirrors the helper in `report.ts` (kept private there). */\nfunction naturalSign(type: AccountType, netDebit: number): number {\n  if (type === \"asset\" || type === \"expense\") return netDebit;\n  return -netDebit;\n}\n\ninterface PresentationTotals {\n  income: number;\n  expense: number;\n}\n\n/** Sum presented income and expense values across the supplied\n *  entries. Used for window-based metrics (revenue / expense /\n *  netIncome). Opening entries reference B/S accounts only and so\n *  contribute zero to either total — including them is harmless. */\nfunction presentedPlTotals(entries: readonly JournalEntry[], accountTypeByCode: ReadonlyMap<string, AccountType>): PresentationTotals {\n  const balances = aggregateBalances(entries);\n  let income = 0;\n  let expense = 0;\n  for (const row of balances) {\n    const type = accountTypeByCode.get(row.accountCode);\n    if (!type) continue;\n    if (type === \"income\") income += naturalSign(type, row.netDebit);\n    else if (type === \"expense\") expense += naturalSign(type, row.netDebit);\n  }\n  return { income, expense };\n}\n\nfunction entriesInWindow(entries: readonly JournalEntry[], from: string, toDate: string): JournalEntry[] {\n  return entries.filter((entry) => entry.date >= from && entry.date <= toDate);\n}\n\nfunction entriesUpTo(entries: readonly JournalEntry[], toDate: string): JournalEntry[] {\n  return entries.filter((entry) => entry.date <= toDate);\n}\n\nfunction valueForBucket(input: {\n  bucket: Bucket;\n  entries: readonly JournalEntry[];\n  accounts: readonly Account[];\n  metric: TimeSeriesMetric;\n  accountCode?: string;\n}): number {\n  const accountTypeByCode = new Map(input.accounts.map((acct) => [acct.code, acct.type]));\n  if (input.metric === \"accountBalance\") {\n    const code = input.accountCode;\n    if (!code) return 0; // guarded at the route — defensive zero.\n    const type = accountTypeByCode.get(code);\n    if (!type) return 0;\n    const cumulative = entriesUpTo(input.entries, input.bucket.to);\n    const balances = aggregateBalances(cumulative);\n    const row = balances.find((balance) => balance.accountCode === code);\n    return row ? naturalSign(type, row.netDebit) : 0;\n  }\n  const window = entriesInWindow(input.entries, input.bucket.from, input.bucket.to);\n  const totals = presentedPlTotals(window, accountTypeByCode);\n  if (input.metric === \"revenue\") return totals.income;\n  if (input.metric === \"expense\") return totals.expense;\n  return totals.income - totals.expense; // netIncome\n}\n\nexport function buildTimeSeries(input: {\n  buckets: readonly Bucket[];\n  entries: readonly JournalEntry[];\n  accounts: readonly Account[];\n  metric: TimeSeriesMetric;\n  accountCode?: string;\n}): TimeSeriesPoint[] {\n  return input.buckets.map((bucket) => ({\n    label: bucket.label,\n    from: bucket.from,\n    to: bucket.to,\n    value: valueForBucket({\n      bucket,\n      entries: input.entries,\n      accounts: input.accounts,\n      metric: input.metric,\n      accountCode: input.accountCode,\n    }),\n  }));\n}\n","// Pub/sub publisher for the accounting plugin. Mirror of\n// `server/events/file-change.ts`: module singleton + init function +\n// fire-and-forget publish helpers. The init wiring lives in\n// `server/index.ts` next to `initFileChangePublisher`.\n//\n// Channel names + payload shapes are imported from\n// `src/config/pubsubChannels.ts` so the publisher cannot drift from\n// the View-side subscribers.\n\nimport { bookChannel as accountingBookChannel, ACCOUNTING_BOOKS_CHANNEL, type BookChannelPayload as AccountingBookChannelPayload } from \"../shared\";\nimport { log, type IPubSub } from \"./context.js\";\nimport { errorMessage } from \"../shared\";\n\nlet pubsub: IPubSub | null = null;\n\nexport function initAccountingEventPublisher(instance: IPubSub): void {\n  pubsub = instance;\n}\n\nfunction safePublish(channel: string, payload: unknown): void {\n  if (!pubsub) return;\n  try {\n    pubsub.publish(channel, payload);\n  } catch (err) {\n    // Same fire-and-forget rationale as the file-change publisher:\n    // dropping one event is better than crashing the server.\n    log.warn(\"accounting\", \"publish failed; subscribers will miss this event\", {\n      channel,\n      error: errorMessage(err),\n    });\n  }\n}\n\n/** Per-book change notification. `period` should be the entry's\n *  YYYY-MM bucket (or the earliest invalidated month for snapshot\n *  events). */\nexport function publishBookChange(bookId: string, payload: AccountingBookChannelPayload): void {\n  safePublish(accountingBookChannel(bookId), payload);\n}\n\n/** Fired when the *list* of books changes (createBook, deleteBook).\n *  Payload is intentionally empty — subscribers refetch from\n *  /api/accounting. */\nexport function publishBooksChanged(): void {\n  safePublish(ACCOUNTING_BOOKS_CHANNEL, {});\n}\n\n/** Test-only — drop the module singleton so each test starts clean. */\nexport function _resetAccountingEventPublisherForTesting(): void {\n  pubsub = null;\n}\n","// Monthly balance snapshot cache.\n//\n// Source of truth: the journal JSONL files. Snapshots are derived\n// state — `data/accounting/books/<id>/snapshots/YYYY-MM.json` is\n// only ever a perf optimization. The invariant we maintain:\n//\n//   for any (book, period) pair,\n//     getOrBuildSnapshot(book, period)\n//   ===\n//     aggregateBalances(<all entries up to period end>)\n//\n// I.e. running with snapshots and running without snapshots must\n// produce byte-identical results. The unit test for this lives in\n// `test/accounting/test_snapshotCache.ts`.\n//\n// Rebuild policy: writes call `scheduleRebuild(bookId, fromPeriod)`\n// after invalidating stale snapshot files. Each book has at most one\n// rebuild in flight; additional writes during a running rebuild merge\n// into a single queued follow-up (so a burst of N writes runs at most\n// two rebuilds). `getOrBuildSnapshot` keeps a lazy fallback so a\n// report requested before the rebuild reaches that month is still\n// correct — it just builds inline.\n//\n// Test API: `awaitRebuildIdle(bookId)` and `inspectRebuildQueue(bookId)`\n// are diagnostics that let tests assert on queue state without\n// sleep-and-poll. Production code never needs them.\n\nimport {\n  invalidateSnapshotsFrom as ioInvalidateFrom,\n  invalidateAllSnapshots as ioInvalidateAll,\n  listJournalPeriods,\n  readJournalMonth,\n  readSnapshot,\n  writeSnapshot,\n} from \"./io.js\";\nimport { aggregateBalances } from \"./report.js\";\nimport { publishBookChange } from \"./eventPublisher.js\";\nimport { log } from \"./context.js\";\nimport { errorMessage, BOOK_EVENT_KINDS as ACCOUNTING_BOOK_EVENT_KINDS } from \"../shared\";\nimport type { AccountBalance, JournalEntry, MonthSnapshot } from \"./types.js\";\n\nfunction previousPeriod(period: string): string {\n  // YYYY-MM → previous YYYY-MM. December rolls back to the previous\n  // year's December.\n  const [year, month] = period.split(\"-\").map((segment) => parseInt(segment, 10));\n  if (month === 1) return `${(year - 1).toString().padStart(4, \"0\")}-12`;\n  return `${year.toString().padStart(4, \"0\")}-${(month - 1).toString().padStart(2, \"0\")}`;\n}\n\nfunction mergeBalances(base: readonly AccountBalance[], delta: readonly AccountBalance[]): AccountBalance[] {\n  const map = new Map<string, number>();\n  for (const row of base) map.set(row.accountCode, row.netDebit);\n  for (const row of delta) {\n    map.set(row.accountCode, (map.get(row.accountCode) ?? 0) + row.netDebit);\n  }\n  return Array.from(map.entries())\n    .map(([accountCode, netDebit]) => ({ accountCode, netDebit }))\n    .sort((lhs, rhs) => lhs.accountCode.localeCompare(rhs.accountCode));\n}\n\nasync function buildEmptySnapshot(bookId: string, period: string, workspaceRoot?: string): Promise<MonthSnapshot> {\n  const empty: MonthSnapshot = { period, balances: [], builtAt: new Date().toISOString() };\n  await writeSnapshot(bookId, empty, workspaceRoot);\n  return empty;\n}\n\n/** Build a snapshot at end-of-`period` for one book, lazily relying\n *  on the previous month's snapshot if it exists. Falls all the way\n *  back to the earliest journal month if no upstream snapshot is\n *  available. Always writes the result to disk before returning. */\nexport async function getOrBuildSnapshot(bookId: string, period: string, workspaceRoot?: string): Promise<MonthSnapshot> {\n  const cached = await readSnapshot(bookId, period, workspaceRoot);\n  if (cached) return cached;\n\n  // Earliest journal month determines where the recursion stops.\n  // If the book has no journal at all, return an empty snapshot.\n  const periods = await listJournalPeriods(bookId, workspaceRoot);\n  if (periods.length === 0 || period < periods[0]) {\n    return buildEmptySnapshot(bookId, period, workspaceRoot);\n  }\n\n  const { entries } = await readJournalMonth(bookId, period, workspaceRoot);\n  const monthDelta = aggregateBalances(entries);\n\n  // Get the prior month's closing snapshot — recurse, which will\n  // either hit cache or build the chain back to the start.\n  let priorBalances: readonly AccountBalance[] = [];\n  if (period > periods[0]) {\n    const prior = previousPeriod(period);\n    const priorSnap = await getOrBuildSnapshot(bookId, prior, workspaceRoot);\n    priorBalances = priorSnap.balances;\n  }\n  const merged = mergeBalances(priorBalances, monthDelta);\n  const snap: MonthSnapshot = {\n    period,\n    balances: merged,\n    builtAt: new Date().toISOString(),\n  };\n  await writeSnapshot(bookId, snap, workspaceRoot);\n  return snap;\n}\n\n/** Compute closing balances at end-of-`period` from journal alone,\n *  bypassing the snapshot cache. Used by the byte-equality\n *  invariant test, and as a safety net for \"compute without\n *  trusting cache\" paths. */\nexport async function balancesAtEndOf(bookId: string, period: string, workspaceRoot?: string): Promise<AccountBalance[]> {\n  const periods = await listJournalPeriods(bookId, workspaceRoot);\n  const all: JournalEntry[] = [];\n  for (const monthKey of periods) {\n    if (period < monthKey) break;\n    const { entries } = await readJournalMonth(bookId, monthKey, workspaceRoot);\n    for (const entry of entries) all.push(entry);\n  }\n  return aggregateBalances(all);\n}\n\n/** Drop snapshots for `fromPeriod` and later. Re-export from\n *  accounting-io for callers that conceptually live in the cache\n *  layer (so they don't reach into the IO module). */\nexport async function invalidateSnapshotsFrom(bookId: string, fromPeriod: string, workspaceRoot?: string): Promise<{ removed: string[] }> {\n  return ioInvalidateFrom(bookId, fromPeriod, workspaceRoot);\n}\n\n/** Drop all snapshots and rebuild from scratch. Used by the\n *  `rebuildSnapshots` admin action. Returns the periods that were\n *  rebuilt. */\nexport async function rebuildAllSnapshots(bookId: string, workspaceRoot?: string): Promise<{ rebuilt: string[] }> {\n  await ioInvalidateAll(bookId, workspaceRoot);\n  const periods = await listJournalPeriods(bookId, workspaceRoot);\n  for (const monthKey of periods) {\n    await getOrBuildSnapshot(bookId, monthKey, workspaceRoot);\n  }\n  return { rebuilt: periods };\n}\n\n// ── async rebuild queue ────────────────────────────────────────────\n//\n// Per-book queue. A `running` promise represents the in-flight\n// rebuild. While it's running, additional `scheduleRebuild` calls\n// merge their `fromPeriod` into `pendingFromPeriod` (taking the\n// minimum so the next pass covers everyone's invalidation), and we\n// kick off a follow-up once the current one resolves.\n\ninterface RebuildQueueEntry {\n  running: Promise<void>;\n  pendingFromPeriod: string | null;\n  pendingWorkspaceRoot: string | undefined;\n  coalescedWriteCount: number;\n  runningFromPeriod: string;\n  /** Set by `cancelRebuild` (called from `deleteBook`). The runRebuild\n   *  loop checks before each write so a rebuild cannot resurrect the\n   *  book directory after `removeBookDir` has run. */\n  cancelled: boolean;\n}\n\nconst rebuildQueues = new Map<string, RebuildQueueEntry>();\n\nfunction minPeriod(lhs: string | null, rhs: string): string {\n  if (lhs === null) return rhs;\n  return lhs < rhs ? lhs : rhs;\n}\n\nfunction isInvalidatedDuringRebuild(bookId: string, period: string): boolean {\n  // A pending invalidation that covers `period` means the queued\n  // follow-up rebuild will redo this period. Skip the in-flight\n  // write so we don't pollute the cache with stale data while a\n  // fresher computation is queued. Without this guard, the\n  // sequence \"rebuild reads journal → caller writes a new entry →\n  // caller invalidates → rebuild writes (stale) snapshot\" leaves\n  // the cache lying about the latest state.\n  const queue = rebuildQueues.get(bookId);\n  return queue !== undefined && queue.pendingFromPeriod !== null && period >= queue.pendingFromPeriod;\n}\n\nfunction isCancelled(bookId: string): boolean {\n  return rebuildQueues.get(bookId)?.cancelled === true;\n}\n\nasync function runRebuild(bookId: string, fromPeriod: string, workspaceRoot: string | undefined): Promise<void> {\n  const startedAt = Date.now();\n  log.info(\"accounting\", \"snapshot rebuild started\", { bookId, fromPeriod });\n  publishBookChange(bookId, { kind: ACCOUNTING_BOOK_EVENT_KINDS.snapshotsRebuilding, period: fromPeriod });\n  const periods = await listJournalPeriods(bookId, workspaceRoot);\n  const targets = periods.filter((monthKey) => monthKey >= fromPeriod);\n  let written = 0;\n  for (const monthKey of targets) {\n    if (isCancelled(bookId)) break;\n    if (isInvalidatedDuringRebuild(bookId, monthKey)) break;\n    // Compute fresh from journal — bypasses getOrBuildSnapshot's\n    // own write side-effect so the staleness check below is the\n    // only writer in the rebuild path.\n    const balances = await balancesAtEndOf(bookId, monthKey, workspaceRoot);\n    if (isCancelled(bookId)) break;\n    if (isInvalidatedDuringRebuild(bookId, monthKey)) break;\n    await writeSnapshot(bookId, { period: monthKey, balances, builtAt: new Date().toISOString() }, workspaceRoot);\n    if (isCancelled(bookId)) {\n      // The book was deleted between our last check and the write —\n      // `writeSnapshot` will have re-created the book directory tree\n      // via mkdir-recursive. Undo it so we don't leave an orphaned\n      // directory after `deleteBook` has run.\n      await ioInvalidateFrom(bookId, monthKey, workspaceRoot);\n      break;\n    }\n    if (isInvalidatedDuringRebuild(bookId, monthKey)) {\n      // A concurrent invalidate raced ahead between our last check\n      // and the disk write. The data we just wrote may be stale\n      // relative to the latest journal — undo so the queued\n      // follow-up rebuild starts from a clean slate.\n      await ioInvalidateFrom(bookId, monthKey, workspaceRoot);\n      break;\n    }\n    written += 1;\n    publishBookChange(bookId, { kind: ACCOUNTING_BOOK_EVENT_KINDS.snapshotsReady, period: monthKey });\n  }\n  log.info(\"accounting\", \"snapshot rebuild done\", { bookId, periods: written, durationMs: Date.now() - startedAt });\n}\n\nfunction startRebuild(bookId: string, fromPeriod: string, workspaceRoot: string | undefined): RebuildQueueEntry {\n  const entry: RebuildQueueEntry = {\n    running: Promise.resolve(),\n    pendingFromPeriod: null,\n    pendingWorkspaceRoot: undefined,\n    coalescedWriteCount: 1,\n    runningFromPeriod: fromPeriod,\n    cancelled: false,\n  };\n  entry.running = runRebuild(bookId, fromPeriod, workspaceRoot)\n    .catch((err) => {\n      // A rebuild failure is logged but does not poison the queue —\n      // the next `scheduleRebuild` call will start a fresh promise.\n      log.error(\"accounting\", \"snapshot rebuild failed\", { bookId, fromPeriod, error: errorMessage(err) });\n    })\n    .then(() => {\n      // Drain any work that piled up while we were running.\n      const current = rebuildQueues.get(bookId);\n      if (!current) return;\n      // If the book was cancelled mid-rebuild (e.g. deleteBook ran),\n      // drop the queue entry entirely — we must not start a successor\n      // that would re-create the deleted book directory.\n      if (current.cancelled) {\n        rebuildQueues.delete(bookId);\n        return;\n      }\n      if (current.pendingFromPeriod !== null) {\n        const nextFrom = current.pendingFromPeriod;\n        const nextRoot = current.pendingWorkspaceRoot;\n        const carriedCount = current.coalescedWriteCount;\n        const successor = startRebuild(bookId, nextFrom, nextRoot);\n        successor.coalescedWriteCount += carriedCount;\n        rebuildQueues.set(bookId, successor);\n      } else {\n        rebuildQueues.delete(bookId);\n      }\n    });\n  return entry;\n}\n\n/** Schedule a background rebuild for `bookId` starting at `fromPeriod`.\n *  Multiple calls during an in-flight rebuild coalesce into a single\n *  follow-up rebuild that covers the minimum `fromPeriod` seen.\n *  Returns immediately — the rebuild runs on its own promise chain. */\nexport function scheduleRebuild(bookId: string, fromPeriod: string, workspaceRoot?: string): void {\n  const existing = rebuildQueues.get(bookId);\n  if (!existing) {\n    rebuildQueues.set(bookId, startRebuild(bookId, fromPeriod, workspaceRoot));\n    return;\n  }\n  existing.pendingFromPeriod = minPeriod(existing.pendingFromPeriod, fromPeriod);\n  existing.pendingWorkspaceRoot = workspaceRoot;\n  existing.coalescedWriteCount += 1;\n}\n\n/** Test/diagnostic: resolves when no rebuild is running or queued for\n *  `bookId`. Also called by `deleteBook` after `cancelRebuild` to\n *  ensure a previously running rebuild has fully stopped before the\n *  caller removes the book's directory on disk. */\nexport async function awaitRebuildIdle(bookId: string): Promise<void> {\n  while (rebuildQueues.has(bookId)) {\n    const entry = rebuildQueues.get(bookId);\n    if (!entry) return;\n    await entry.running;\n  }\n}\n\n/** Mark the book's in-flight rebuild as cancelled. The runRebuild\n *  loop checks before each write and bails out, so a subsequent\n *  `removeBookDir` cannot race with a `writeSnapshot` that would\n *  re-create the directory tree. Pair with `awaitRebuildIdle(bookId)`\n *  to wait for the in-flight rebuild to finish bailing. */\nexport function cancelRebuild(bookId: string): void {\n  const entry = rebuildQueues.get(bookId);\n  if (!entry) return;\n  entry.cancelled = true;\n  // Drop pending too — a cancelled book should not get a successor\n  // rebuild after the in-flight one drains.\n  entry.pendingFromPeriod = null;\n}\n\n/** Test/diagnostic: snapshot of the per-book queue state. Stable\n *  enough to assert against; fields may grow over time. */\nexport function inspectRebuildQueue(bookId: string): {\n  running: boolean;\n  runningFromPeriod: string | null;\n  pendingFromPeriod: string | null;\n  coalescedWriteCount: number;\n} {\n  const entry = rebuildQueues.get(bookId);\n  if (!entry) {\n    return { running: false, runningFromPeriod: null, pendingFromPeriod: null, coalescedWriteCount: 0 };\n  }\n  return {\n    running: true,\n    runningFromPeriod: entry.runningFromPeriod,\n    pendingFromPeriod: entry.pendingFromPeriod,\n    coalescedWriteCount: entry.coalescedWriteCount,\n  };\n}\n\n/** Test-only — drain all in-flight rebuilds, then drop queue state.\n *  Awaiting first means a leftover rebuild can't continue writing\n *  into the next test's tmp dir after we clear the bookkeeping. */\nexport async function _resetRebuildQueueForTesting(): Promise<void> {\n  // Mark everything cancelled so loops bail at their next checkpoint\n  // instead of continuing through every period.\n  for (const entry of rebuildQueues.values()) {\n    entry.cancelled = true;\n    entry.pendingFromPeriod = null;\n  }\n  const pending = Array.from(rebuildQueues.values()).map((entry) => entry.running);\n  await Promise.allSettled(pending);\n  rebuildQueues.clear();\n}\n","// Default chart of accounts seeded into a freshly created book.\n// The active set is intentionally minimal — covers the common\n// categories users need to record their first opening balance and\n// post their first entries, without overwhelming a brand-new user.\n//\n// A second tier of `active: false` entries is included so the user\n// can flip on common-but-not-universal accounts (Inventory, Travel,\n// Depreciation Expense, …) from Manage Accounts with one click\n// rather than typing them in by hand. Inactive accounts stay\n// hidden from journal entry / ledger dropdowns until the user\n// reactivates them. Tax-related accounts (1400 / 2400) are an\n// exception — they ship active by default since almost every\n// jurisdiction levies a consumption / sales / VAT tax.\n\nimport type { Account } from \"./types.js\";\n\nexport const DEFAULT_ACCOUNTS: readonly Account[] = [\n  // Assets\n  { code: \"1000\", name: \"Cash\", type: \"asset\" },\n  { code: \"1001\", name: \"Petty Cash\", type: \"asset\", active: false },\n  { code: \"1010\", name: \"Bank — Checking\", type: \"asset\" },\n  { code: \"1020\", name: \"Bank — Savings\", type: \"asset\" },\n  { code: \"1100\", name: \"Accounts Receivable\", type: \"asset\" },\n  { code: \"1200\", name: \"Inventory\", type: \"asset\", active: false },\n  { code: \"1300\", name: \"Prepaid Expenses\", type: \"asset\", active: false },\n  // 14xx is the reserved \"tax-related current assets\" band — pairs\n  // with 24xx on the liability side for the tax-excluded (税抜)\n  // booking method: input tax paid on purchases sits here as an\n  // asset and is netted against output-tax collected at filing\n  // time. The Ledger view's T-number column and the\n  // JournalEntryForm's per-line taxRegistrationId input key off\n  // the 14xx prefix only (see `isTaxAccountCode`) — the\n  // counterparty registration ID is load-bearing for input-tax\n  // credit on purchases, not for the seller-side liability — so\n  // any custom 14xx account a user adds participates without an\n  // opt-in step. Active by default — most jurisdictions levy a\n  // consumption / sales / VAT tax; tax-free contexts can\n  // deactivate from Manage Accounts.\n  // 1400 was briefly named \"Sales Tax Receivable\" — that label\n  // conventionally means *output* tax billed to customers but not\n  // yet collected. Renamed to \"Input Tax Receivable\" so the\n  // purchase-side meaning matches the 14xx / 24xx booking pair and\n  // the non-US naming the rest of the world uses (EU \"Input VAT\" /\n  // UK VAT input / Japan 仮払消費税). CodeRabbit review on PR #1120.\n  { code: \"1400\", name: \"Input Tax Receivable\", type: \"asset\" },\n  { code: \"1500\", name: \"Equipment\", type: \"asset\" },\n  { code: \"1510\", name: \"Furniture & Fixtures\", type: \"asset\", active: false },\n  { code: \"1520\", name: \"Vehicles\", type: \"asset\", active: false },\n  { code: \"1590\", name: \"Accumulated Depreciation\", type: \"asset\", active: false },\n  // Liabilities\n  { code: \"2000\", name: \"Accounts Payable\", type: \"liability\" },\n  { code: \"2100\", name: \"Credit Card\", type: \"liability\" },\n  { code: \"2200\", name: \"Loans Payable\", type: \"liability\" },\n  { code: \"2300\", name: \"Accrued Expenses\", type: \"liability\", active: false },\n  // 24xx is the reserved \"tax-related current liabilities\" band;\n  // pairs with 14xx on the asset side. See the 1400 comment above.\n  { code: \"2400\", name: \"Sales Tax Payable\", type: \"liability\" },\n  { code: \"2500\", name: \"Payroll Liabilities\", type: \"liability\", active: false },\n  // Equity\n  // Required for opening balances: setOpeningBalances dumps the\n  // plug into \"Retained Earnings\" by convention.\n  { code: \"3000\", name: \"Owner's Equity\", type: \"equity\" },\n  { code: \"3100\", name: \"Retained Earnings\", type: \"equity\" },\n  { code: \"3200\", name: \"Owner's Draws\", type: \"equity\", active: false },\n  // Income\n  { code: \"4000\", name: \"Sales\", type: \"income\" },\n  { code: \"4010\", name: \"Service Revenue\", type: \"income\", active: false },\n  { code: \"4100\", name: \"Other Income\", type: \"income\" },\n  { code: \"4200\", name: \"Interest Income\", type: \"income\", active: false },\n  { code: \"4300\", name: \"Sales Returns & Discounts\", type: \"income\", active: false },\n  // Expenses\n  { code: \"5000\", name: \"Cost of Goods Sold\", type: \"expense\" },\n  { code: \"5100\", name: \"Rent\", type: \"expense\" },\n  { code: \"5200\", name: \"Utilities\", type: \"expense\" },\n  { code: \"5300\", name: \"Salaries\", type: \"expense\" },\n  { code: \"5400\", name: \"Office Supplies\", type: \"expense\" },\n  { code: \"5500\", name: \"Advertising & Marketing\", type: \"expense\", active: false },\n  { code: \"5600\", name: \"Travel\", type: \"expense\", active: false },\n  { code: \"5610\", name: \"Meals & Entertainment\", type: \"expense\", active: false },\n  { code: \"5700\", name: \"Professional Fees\", type: \"expense\", active: false },\n  { code: \"5710\", name: \"Insurance\", type: \"expense\", active: false },\n  { code: \"5720\", name: \"Software & Subscriptions\", type: \"expense\", active: false },\n  { code: \"5730\", name: \"Bank Fees\", type: \"expense\", active: false },\n  { code: \"5800\", name: \"Depreciation Expense\", type: \"expense\", active: false },\n  { code: \"5810\", name: \"Taxes\", type: \"expense\", active: false },\n  { code: \"5900\", name: \"Miscellaneous Expense\", type: \"expense\" },\n];\n","// Service layer for the accounting plugin. Wraps the IO + domain\n// modules into the handful of operations the route + MCP bridge\n// expose. Each function:\n//\n//  - performs validation,\n//  - mutates the journal / accounts / config files atomically,\n//  - invalidates dependent snapshots,\n//  - publishes a pub/sub event so subscribers refetch.\n//\n// Snapshot rebuild policy: writes invalidate stale snapshot files\n// synchronously, then call `scheduleRebuild` to rebuild them in the\n// background. `getOrBuildSnapshot` keeps a lazy fallback so a report\n// requested before the rebuild reaches that month still returns the\n// right number — it just builds inline. Both paths are byte-identical\n// (enforced by `test/accounting/test_snapshotCache.ts`).\n\nimport { randomUUID } from \"node:crypto\";\n\nimport {\n  appendJournal,\n  appendJournalBatch,\n  bookExists,\n  ensureBookDir,\n  invalidateAllSnapshots,\n  invalidateSnapshotsFrom,\n  isSafeBookId,\n  listJournalPeriods,\n  periodFromDate,\n  readAccounts,\n  readConfig,\n  readJournalMonth,\n  removeBookDir,\n  writeAccounts,\n  writeConfig,\n} from \"./io.js\";\nimport { findActiveOpening, validateOpening } from \"./openingBalances.js\";\nimport { normalizeStoredAccount } from \"./accountNormalize.js\";\nimport { isValidCalendarDate, localDateString, makeEntry, makeVoidEntries, validateEntry, voidedIdSet } from \"./journal.js\";\nimport { aggregateBalances, buildBalanceSheet, buildLedger, buildProfitLoss } from \"./report.js\";\nimport {\n  bucketize,\n  buildTimeSeries,\n  TIME_SERIES_GRANULARITIES,\n  TIME_SERIES_METRICS,\n  type TimeSeriesGranularity,\n  type TimeSeriesMetric,\n  type TimeSeriesPoint,\n} from \"./timeSeries.js\";\nimport { awaitRebuildIdle, balancesAtEndOf, cancelRebuild, getOrBuildSnapshot, rebuildAllSnapshots, scheduleRebuild } from \"./snapshotCache.js\";\nimport { publishBookChange, publishBooksChanged } from \"./eventPublisher.js\";\nimport { DEFAULT_ACCOUNTS } from \"./defaultAccounts.js\";\nimport { log } from \"./context.js\";\nimport { BOOK_EVENT_KINDS as ACCOUNTING_BOOK_EVENT_KINDS } from \"../shared\";\nimport {\n  isSupportedCountryCode,\n  SUPPORTED_COUNTRY_CODES,\n  type SupportedCountryCode,\n  DEFAULT_FISCAL_YEAR_END,\n  FISCAL_YEAR_END_MONTHS,\n  isFiscalYearEnd,\n  resolveFiscalYearEnd,\n  type FiscalYearEnd,\n} from \"../shared\";\nimport type { Account, AccountingConfig, BookSummary, JournalEntry, JournalLine, ReportPeriod } from \"./types.js\";\n\nexport class AccountingError extends Error {\n  constructor(\n    public status: number,\n    message: string,\n    public details?: unknown,\n  ) {\n    super(message);\n    this.name = \"AccountingError\";\n  }\n}\n\nconst DEFAULT_CURRENCY = \"USD\";\nconst GENERATED_ID_RETRIES = 8;\n\nfunction emptyConfig(): AccountingConfig {\n  return { books: [] };\n}\n\nasync function loadOrInitConfig(workspaceRoot?: string): Promise<AccountingConfig> {\n  const cfg = await readConfig(workspaceRoot);\n  return cfg ?? emptyConfig();\n}\n\nfunction findBook(config: AccountingConfig, bookId: string): BookSummary | null {\n  return config.books.find((book) => book.id === bookId) ?? null;\n}\n\nfunction resolveBookId(config: AccountingConfig, requested: string | undefined): string {\n  // Every book-touching action now requires an explicit `bookId` —\n  // there's no server-side \"active book\" to fall back on. Callers\n  // are the LLM (which is told to pass bookId on each call) and the\n  // View (which tracks the current selection in localStorage).\n  if (!requested) {\n    throw new AccountingError(400, \"bookId is required\");\n  }\n  if (!findBook(config, requested)) {\n    throw new AccountingError(404, `book ${JSON.stringify(requested)} not found`);\n  }\n  return requested;\n}\n\nasync function generateBookId(config: AccountingConfig, workspaceRoot?: string): Promise<string> {\n  // 8 hex chars × small N → collision odds are negligible, but a\n  // bounded retry keeps the generator total even if one happens.\n  for (let attempt = 0; attempt < GENERATED_ID_RETRIES; attempt += 1) {\n    const candidate = `book-${randomUUID().slice(0, 8)}`;\n    if (!findBook(config, candidate) && !(await bookExists(candidate, workspaceRoot))) return candidate;\n  }\n  throw new AccountingError(500, \"could not generate a unique book id after several attempts\");\n}\n\n/** Read every journal entry across every month, in period-sorted\n *  order. Used by paths that need a full-history view (opening\n *  balance lookups, P/L date filtering). */\nasync function readAllEntries(bookId: string, workspaceRoot?: string): Promise<JournalEntry[]> {\n  const periods = await listJournalPeriods(bookId, workspaceRoot);\n  const all: JournalEntry[] = [];\n  for (const monthKey of periods) {\n    const { entries, skipped } = await readJournalMonth(bookId, monthKey, workspaceRoot);\n    for (const entry of entries) all.push(entry);\n    if (skipped > 0) {\n      // Aggregations and reports built from a partial parse are\n      // misleading — log so an operator can spot a corrupted\n      // jsonl file. Reads still proceed with what we could parse;\n      // refusing here would lock the user out of the whole book\n      // for a single bad line.\n      log.warn(\"accounting\", \"journal month had unparseable lines\", { bookId, period: monthKey, skipped });\n    }\n  }\n  return all;\n}\n\n// ── books ──────────────────────────────────────────────────────────\n\nexport async function listBooks(workspaceRoot?: string): Promise<{ books: BookSummary[] }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  return { books: config.books };\n}\n\nfunction unsupportedCountryError(received: unknown): AccountingError {\n  return new AccountingError(400, `unsupported country code ${JSON.stringify(received)} — must be one of: ${SUPPORTED_COUNTRY_CODES.join(\", \")}`);\n}\n\nfunction unsupportedFiscalYearEndError(received: unknown): AccountingError {\n  return new AccountingError(\n    400,\n    `unsupported fiscalYearEnd ${JSON.stringify(received)} — must be a closing-month number ${FISCAL_YEAR_END_MONTHS.join(\", \")} (1 = January … 12 = December)`,\n  );\n}\n\n/** Coerce + validate a free-form `fiscalYearEnd` from any ingress path\n *  (REST body, MCP tool args, direct callers). The service is the\n *  validation boundary, so this is deliberately tolerant of input SHAPE\n *  but strict about the resulting value:\n *    - absent / null / empty string → `undefined` (field omitted; the\n *      caller decides default-vs-no-op);\n *    - a number, or a numeric string (\"8\") from a hand-rolled client →\n *      that month;\n *    - a legacy calendar-quarter token (\"Q1\"..\"Q4\") from a stale client\n *      → its closing month (same Q1→3 mapping the read side applies);\n *    - anything else non-empty (a typo, garbage, an out-of-range or\n *      non-integer number) → 400, echoing the ORIGINAL value so the\n *      bad payload can't be silently mistaken for the default. */\nfunction coerceFiscalYearEndInput(raw: unknown): FiscalYearEnd | undefined {\n  if (raw === undefined || raw === null || raw === \"\") return undefined;\n  let month: unknown = raw;\n  if (typeof raw === \"string\") {\n    const trimmed = raw.trim();\n    if (trimmed === \"\") return undefined;\n    if (/^Q[1-4]$/.test(trimmed)) return resolveFiscalYearEnd(trimmed);\n    month = /^-?\\d+$/.test(trimmed) ? Number(trimmed) : Number.NaN;\n  }\n  if (!isFiscalYearEnd(month)) throw unsupportedFiscalYearEndError(raw);\n  return month;\n}\n\n/** Boundary checks shared by updateBook (name / country only —\n *  fiscalYearEnd is coerced + validated separately via\n *  `coerceFiscalYearEndInput`). Throws on the first failure so the\n *  surrounding function stays under the cognitive-complexity threshold;\n *  each rule is also unit-testable independently via the service entry\n *  point. */\nfunction validateUpdateBookInput(input: { name?: string; country?: string }): void {\n  if (input.name !== undefined && (typeof input.name !== \"string\" || input.name.trim() === \"\")) {\n    throw new AccountingError(400, \"name must be a non-empty string when supplied\");\n  }\n  // Empty string is the explicit \"clear the field\" sentinel from the\n  // settings UI; anything else has to land in the curated list, same\n  // contract as createBook.\n  if (input.country !== undefined && input.country !== \"\" && !isSupportedCountryCode(input.country)) {\n    throw unsupportedCountryError(input.country);\n  }\n}\n\nexport async function createBook(\n  input: { id?: string; name: string; currency?: string; country?: string; fiscalYearEnd?: unknown },\n  workspaceRoot?: string,\n): Promise<{ book: BookSummary }> {\n  if (typeof input.name !== \"string\" || input.name.trim() === \"\") {\n    throw new AccountingError(400, \"name is required\");\n  }\n  // Country, when supplied, must be one of the curated codes — keeps\n  // the UI dropdown, the role prompt's per-jurisdiction guidance, and\n  // the on-disk JSON in sync. A typo from the LLM or an untrusted\n  // client is rejected here rather than silently persisted.\n  if (input.country !== undefined && !isSupportedCountryCode(input.country)) {\n    throw unsupportedCountryError(input.country);\n  }\n  const fiscalYearEnd = coerceFiscalYearEndInput(input.fiscalYearEnd) ?? DEFAULT_FISCAL_YEAR_END;\n  const config = await loadOrInitConfig(workspaceRoot);\n  // Auto-generate when no caller id is supplied — every book,\n  // including the very first one, gets a generated id. Explicit\n  // caller-supplied ids (from a custom config import or a CLI tool)\n  // are kept verbatim so users with their own naming scheme can\n  // adopt it.\n  const bookId = input.id ?? (await generateBookId(config, workspaceRoot));\n  // Guard against caller-supplied path-traversal ids before any\n  // fs touch (createBook → ensureBookDir → writeAccounts →\n  // writeConfig). Auto-generated ids always pass.\n  if (!isSafeBookId(bookId)) {\n    throw new AccountingError(400, `invalid book id ${JSON.stringify(bookId)} — allowed characters are A-Z a-z 0-9 _ - (1-64 chars; cannot start with _ or -)`);\n  }\n  if (findBook(config, bookId)) {\n    throw new AccountingError(409, `book ${JSON.stringify(bookId)} already exists`);\n  }\n  if (await bookExists(bookId, workspaceRoot)) {\n    throw new AccountingError(409, `book directory ${JSON.stringify(bookId)} already exists on disk`);\n  }\n  const book: BookSummary = {\n    id: bookId,\n    name: input.name,\n    currency: input.currency ?? DEFAULT_CURRENCY,\n    // Narrowed by the isSupportedCountryCode check above.\n    ...(input.country ? { country: input.country as SupportedCountryCode } : {}),\n    fiscalYearEnd,\n    createdAt: new Date().toISOString(),\n  };\n  await ensureBookDir(bookId, workspaceRoot);\n  await writeAccounts(bookId, [...DEFAULT_ACCOUNTS], workspaceRoot);\n  const nextConfig: AccountingConfig = { books: [...config.books, book] };\n  await writeConfig(nextConfig, workspaceRoot);\n  publishBooksChanged();\n  return { book };\n}\n\nexport async function updateBook(\n  input: { bookId: string; name?: string; country?: string; fiscalYearEnd?: unknown },\n  workspaceRoot?: string,\n): Promise<{ book: BookSummary }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const target = findBook(config, input.bookId);\n  if (!target) {\n    throw new AccountingError(404, `book ${JSON.stringify(input.bookId)} not found`);\n  }\n  validateUpdateBookInput(input);\n  // Coerce + validate up front so a malformed value 400s before any\n  // write (undefined = the field was omitted → leave it untouched).\n  const fiscalYearEnd = coerceFiscalYearEndInput(input.fiscalYearEnd);\n  // Currency intentionally absent — once entries reference per-book\n  // amounts, switching currency would silently re-interpret every\n  // historical figure. Country / name / fiscalYearEnd are pure metadata;\n  // safe to swap. Changing fiscalYearEnd does not move any entries —\n  // it only changes how the date-range shortcuts resolve from now on.\n  const next: BookSummary = {\n    ...target,\n    ...(input.name !== undefined ? { name: input.name } : {}),\n    ...(input.country !== undefined && input.country !== \"\" ? { country: input.country as SupportedCountryCode } : {}),\n    ...(fiscalYearEnd !== undefined ? { fiscalYearEnd } : {}),\n  };\n  // Strip an explicitly-cleared country so the JSON file stays clean\n  // (matches the createBook policy of omitting the field when unset).\n  if (input.country === \"\") delete next.country;\n  const nextConfig: AccountingConfig = {\n    books: config.books.map((book) => (book.id === input.bookId ? next : book)),\n  };\n  await writeConfig(nextConfig, workspaceRoot);\n  publishBooksChanged();\n  return { book: next };\n}\n\nexport async function deleteBook(\n  input: { bookId: string; confirm: boolean },\n  workspaceRoot?: string,\n): Promise<{ deletedBookId: string; deletedBookName: string }> {\n  if (!input.confirm) {\n    throw new AccountingError(400, \"deleteBook requires confirm: true\");\n  }\n  const config = await loadOrInitConfig(workspaceRoot);\n  const target = findBook(config, input.bookId);\n  if (!target) {\n    throw new AccountingError(404, `book ${JSON.stringify(input.bookId)} not found`);\n  }\n  // Stop any in-flight rebuild before removing the directory; otherwise\n  // writeSnapshot could re-create the tree via mkdir-recursive after\n  // we delete it, leaving an orphaned book folder on disk.\n  cancelRebuild(input.bookId);\n  await awaitRebuildIdle(input.bookId);\n  await removeBookDir(input.bookId, workspaceRoot);\n  const remaining = config.books.filter((book) => book.id !== input.bookId);\n  await writeConfig({ books: remaining }, workspaceRoot);\n  publishBooksChanged();\n  // Capture the name BEFORE the splice so the LLM-facing message\n  // can reference the human-readable book the user just deleted.\n  return { deletedBookId: input.bookId, deletedBookName: target.name };\n}\n\n// ── accounts ───────────────────────────────────────────────────────\n\nexport async function listAccounts(input: { bookId?: string }, workspaceRoot?: string): Promise<{ bookId: string; accounts: Account[] }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  return { bookId, accounts: await readAccounts(bookId, workspaceRoot) };\n}\n\nexport async function upsertAccount(\n  input: { bookId?: string; account: Account },\n  workspaceRoot?: string,\n): Promise<{ bookId: string; account: Account; accounts: Account[] }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  // Account codes starting with `_` are reserved for synthetic\n  // rows that the report layer injects (e.g. the\n  // `_currentEarnings` row added to the Equity section by\n  // buildBalanceSheet). Forbid user accounts in that namespace so\n  // a B/S can't display two rows with the same code or\n  // accidentally lose a real account behind the synthetic label.\n  if (typeof input.account?.code !== \"string\" || input.account.code.length === 0) {\n    throw new AccountingError(400, \"account code is required\");\n  }\n  if (input.account.code.startsWith(\"_\")) {\n    throw new AccountingError(400, `account code ${JSON.stringify(input.account.code)} is reserved (codes starting with _ are used for synthetic report rows)`);\n  }\n  const accounts = await readAccounts(bookId, workspaceRoot);\n  const existingIdx = accounts.findIndex((account) => account.code === input.account.code);\n  const next = [...accounts];\n  const oldType = existingIdx >= 0 ? accounts[existingIdx].type : null;\n  // Whitelist + active-flag policy lives in normalizeStoredAccount\n  // (see ./accountNormalize.ts) so the rules are unit-testable in\n  // isolation and this service function stays focused on the\n  // file-IO + snapshot-invalidation orchestration.\n  const stored = normalizeStoredAccount(input.account, existingIdx >= 0 ? accounts[existingIdx] : undefined);\n  if (existingIdx >= 0) {\n    next[existingIdx] = stored;\n  } else {\n    next.push(stored);\n  }\n  await writeAccounts(bookId, next, workspaceRoot);\n  // Type changes affect aggregation across periods — drop every\n  // snapshot to be safe. Pure name / note changes don't, but\n  // distinguishing isn't worth the complexity.\n  if (oldType !== null && oldType !== input.account.type) {\n    scheduleRebuild(bookId, \"0000-00\", workspaceRoot);\n    await invalidateAllSnapshots(bookId, workspaceRoot);\n  }\n  publishBookChange(bookId, { kind: ACCOUNTING_BOOK_EVENT_KINDS.accounts });\n  return { bookId, account: { ...input.account }, accounts: next };\n}\n\n// ── journal entries ────────────────────────────────────────────────\n\nexport interface AddEntriesItem {\n  date: string;\n  lines: JournalLine[];\n  memo?: string;\n  replacesEntryId?: string;\n}\n\ninterface BatchValidationFailure {\n  index: number;\n  errors: unknown;\n}\n\n// All-or-nothing validation: collect failures across every entry\n// so the whole batch can be rejected before any write touches disk\n// (a half-applied batch can never end up persisted).\nfunction collectBatchValidationFailures(items: readonly AddEntriesItem[], accounts: readonly Account[]): BatchValidationFailure[] {\n  const failures: BatchValidationFailure[] = [];\n  for (let idx = 0; idx < items.length; idx++) {\n    const item = items[idx];\n    const validation = validateEntry({ date: item.date, lines: item.lines, accounts });\n    if (!validation.ok) failures.push({ index: idx, errors: validation.errors });\n  }\n  return failures;\n}\n\nfunction buildBatchEntries(items: readonly AddEntriesItem[]): JournalEntry[] {\n  return items.map((item) => makeEntry({ date: item.date, lines: item.lines, memo: item.memo, kind: \"normal\", replacesEntryId: item.replacesEntryId }));\n}\n\n// Snapshot maintenance is driven from the earliest period in the\n// batch — invalidating from that point covers every later month a\n// single-entry call would have invalidated individually, while\n// collapsing the rebuild + publish work into one round.\nfunction earliestPeriodOf(entries: readonly JournalEntry[]): string {\n  return entries.map((entry) => periodFromDate(entry.date)).reduce((min, period) => (period < min ? period : min));\n}\n\nexport async function addEntries(\n  input: { bookId?: string; entries: AddEntriesItem[] },\n  workspaceRoot?: string,\n): Promise<{ bookId: string; entries: JournalEntry[] }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  if (!Array.isArray(input.entries) || input.entries.length === 0) {\n    throw new AccountingError(400, \"addEntries: entries must be a non-empty array\");\n  }\n  const accounts = await readAccounts(bookId, workspaceRoot);\n  const failures = collectBatchValidationFailures(input.entries, accounts);\n  if (failures.length > 0) throw new AccountingError(400, \"invalid journal entries\", failures);\n  const built = buildBatchEntries(input.entries);\n  // Two-phase batched write: stage every affected month's full new\n  // content, then commit all renames at the end. Same-period\n  // batches are fully atomic; multi-period failure window is\n  // narrowed to the rename phase only.\n  await appendJournalBatch(bookId, built, workspaceRoot);\n  const earliestPeriod = earliestPeriodOf(built);\n  // scheduleRebuild first (sync, sets pendingFromPeriod) so any\n  // in-flight rebuild's `isInvalidatedDuringRebuild` check sees the\n  // new pending mark before our invalidate races with its write.\n  scheduleRebuild(bookId, earliestPeriod, workspaceRoot);\n  await invalidateSnapshotsFrom(bookId, earliestPeriod, workspaceRoot);\n  publishBookChange(bookId, { kind: ACCOUNTING_BOOK_EVENT_KINDS.journal, period: earliestPeriod });\n  return { bookId, entries: built };\n}\n\nasync function findEntryById(bookId: string, entryId: string, workspaceRoot?: string): Promise<JournalEntry | null> {\n  const periods = await listJournalPeriods(bookId, workspaceRoot);\n  for (const monthKey of periods) {\n    const { entries } = await readJournalMonth(bookId, monthKey, workspaceRoot);\n    const hit = entries.find((entry) => entry.id === entryId);\n    if (hit) return hit;\n  }\n  return null;\n}\n\nexport async function voidEntry(\n  input: { bookId?: string; entryId: string; reason?: string; voidDate?: string },\n  workspaceRoot?: string,\n): Promise<{ bookId: string; reverseEntry: JournalEntry; markerEntry: JournalEntry }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const target = await findEntryById(bookId, input.entryId, workspaceRoot);\n  if (!target) {\n    throw new AccountingError(404, `entry ${JSON.stringify(input.entryId)} not found`);\n  }\n  const voidDate = input.voidDate ?? localDateString();\n  const { reverse, marker } = makeVoidEntries(target, input.reason, voidDate);\n  await appendJournal(bookId, reverse, workspaceRoot);\n  await appendJournal(bookId, marker, workspaceRoot);\n  // Period whose snapshot is now stale = the older of the\n  // original entry's month and the void's month.\n  const fromPeriod = target.date < voidDate ? periodFromDate(target.date) : periodFromDate(voidDate);\n  scheduleRebuild(bookId, fromPeriod, workspaceRoot);\n  await invalidateSnapshotsFrom(bookId, fromPeriod, workspaceRoot);\n  publishBookChange(bookId, { kind: ACCOUNTING_BOOK_EVENT_KINDS.journal, period: fromPeriod });\n  return { bookId, reverseEntry: reverse, markerEntry: marker };\n}\n\ninterface ListEntriesInput {\n  bookId?: string;\n  from?: string;\n  to?: string;\n  accountCode?: string;\n}\n\nfunction entryMatchesFilters(entry: JournalEntry, input: ListEntriesInput): boolean {\n  if (input.from && entry.date < input.from) return false;\n  if (input.to && entry.date > input.to) return false;\n  if (input.accountCode && !entry.lines.some((line) => line.accountCode === input.accountCode)) return false;\n  return true;\n}\n\nexport async function listEntries(\n  input: ListEntriesInput,\n  workspaceRoot?: string,\n): Promise<{ bookId: string; entries: JournalEntry[]; voidedEntryIds: string[] }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const periods = await listJournalPeriods(bookId, workspaceRoot);\n  const entries: JournalEntry[] = [];\n  // Collect voided ids from the *unfiltered* set across every month —\n  // an account-filtered query drops void-marker rows (they have no\n  // lines), so deriving voided ids from the filtered list misses\n  // them and the View loses the strikeout on the cancelled original.\n  const allVoidedIds = new Set<string>();\n  for (const monthKey of periods) {\n    const { entries: monthEntries } = await readJournalMonth(bookId, monthKey, workspaceRoot);\n    for (const voidedId of voidedIdSet(monthEntries)) allVoidedIds.add(voidedId);\n    if (input.from && monthKey < input.from.slice(0, 7)) continue;\n    if (input.to && monthKey > input.to.slice(0, 7)) continue;\n    for (const entry of monthEntries) {\n      if (entryMatchesFilters(entry, input)) entries.push(entry);\n    }\n  }\n  return { bookId, entries, voidedEntryIds: Array.from(allVoidedIds).sort() };\n}\n\n// ── opening balances ───────────────────────────────────────────────\n\nexport async function getOpeningBalances(input: { bookId?: string }, workspaceRoot?: string): Promise<{ bookId: string; opening: JournalEntry | null }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const all = await readAllEntries(bookId, workspaceRoot);\n  return { bookId, opening: findActiveOpening(all) };\n}\n\nexport async function setOpeningBalances(\n  input: { bookId?: string; asOfDate: string; lines: JournalLine[]; memo?: string },\n  workspaceRoot?: string,\n): Promise<{ bookId: string; openingEntry: JournalEntry; replacedExisting: boolean }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const accounts = await readAccounts(bookId, workspaceRoot);\n  const all = await readAllEntries(bookId, workspaceRoot);\n  const validation = validateOpening({\n    asOfDate: input.asOfDate,\n    lines: input.lines,\n    accounts,\n    existingEntries: all,\n  });\n  if (!validation.ok) {\n    throw new AccountingError(400, \"invalid opening balances\", validation.errors);\n  }\n  // Replace-mode: void any existing active opening so the new one\n  // is unambiguous. The marker is dated today (when the void\n  // happened), not the original opening date.\n  const existing = findActiveOpening(all);\n  if (existing) {\n    const today = localDateString();\n    const { reverse, marker } = makeVoidEntries(existing, \"replaced via setOpeningBalances\", today);\n    await appendJournal(bookId, reverse, workspaceRoot);\n    await appendJournal(bookId, marker, workspaceRoot);\n  }\n  const opening = makeEntry({\n    date: input.asOfDate,\n    lines: input.lines,\n    memo: input.memo ?? \"Opening balances\",\n    kind: \"opening\",\n  });\n  await appendJournal(bookId, opening, workspaceRoot);\n  scheduleRebuild(bookId, \"0000-00\", workspaceRoot);\n  await invalidateAllSnapshots(bookId, workspaceRoot);\n  publishBookChange(bookId, { kind: ACCOUNTING_BOOK_EVENT_KINDS.opening });\n  return { bookId, openingEntry: opening, replacedExisting: existing !== null };\n}\n\n// ── reports ────────────────────────────────────────────────────────\n\nfunction endDateOfPeriod(period: ReportPeriod): string {\n  if (period.kind === \"month\") {\n    const [year, month] = period.period.split(\"-\").map((segment) => parseInt(segment, 10));\n    const last = new Date(Date.UTC(year, month, 0)).getUTCDate();\n    return `${period.period}-${String(last).padStart(2, \"0\")}`;\n  }\n  return period.to;\n}\n\nexport async function getBalanceSheetReport(\n  input: { bookId?: string; period: ReportPeriod },\n  workspaceRoot?: string,\n): Promise<{ bookId: string; balanceSheet: ReturnType<typeof buildBalanceSheet> }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const accounts = await readAccounts(bookId, workspaceRoot);\n  const balances = await balancesAsOf(bookId, input.period, workspaceRoot);\n  return {\n    bookId,\n    balanceSheet: buildBalanceSheet({\n      accounts,\n      balances,\n      asOf: endDateOfPeriod(input.period),\n    }),\n  };\n}\n\n/** Resolve closing balances at the end of a `ReportPeriod`. Month\n *  periods hit the snapshot cache; range periods with a mid-month\n *  `to` date have to filter the journal directly because the\n *  end-of-month snapshot would include activity past `to`. */\nasync function balancesAsOf(bookId: string, period: ReportPeriod, workspaceRoot?: string): Promise<ReturnType<typeof aggregateBalances>> {\n  if (period.kind === \"month\") {\n    const snap = await getOrBuildSnapshot(bookId, period.period, workspaceRoot);\n    return [...snap.balances];\n  }\n  const all = await readAllEntries(bookId, workspaceRoot);\n  const filtered = all.filter((entry) => entry.date <= period.to);\n  return aggregateBalances(filtered);\n}\n\nexport async function getProfitLossReport(\n  input: { bookId?: string; period: ReportPeriod },\n  workspaceRoot?: string,\n): Promise<{ bookId: string; profitLoss: ReturnType<typeof buildProfitLoss> }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const accounts = await readAccounts(bookId, workspaceRoot);\n  const all = await readAllEntries(bookId, workspaceRoot);\n  const fromDate = input.period.kind === \"month\" ? `${input.period.period}-01` : input.period.from;\n  const toDate = endDateOfPeriod(input.period);\n  return { bookId, profitLoss: buildProfitLoss({ accounts, entries: all, from: fromDate, to: toDate }) };\n}\n\nexport async function getLedgerReport(\n  input: { bookId?: string; accountCode: string; period?: ReportPeriod },\n  workspaceRoot?: string,\n): Promise<{ bookId: string; ledger: ReturnType<typeof buildLedger> }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const accounts = await readAccounts(bookId, workspaceRoot);\n  const account = accounts.find((acct) => acct.code === input.accountCode);\n  if (!account) {\n    throw new AccountingError(404, `account ${JSON.stringify(input.accountCode)} not found`);\n  }\n  const all = await readAllEntries(bookId, workspaceRoot);\n  const fromDate = input.period?.kind === \"month\" ? `${input.period.period}-01` : input.period?.from;\n  const toDate = input.period ? endDateOfPeriod(input.period) : undefined;\n  return { bookId, ledger: buildLedger({ account, entries: all, from: fromDate, to: toDate }) };\n}\n\n// ── time series ────────────────────────────────────────────────────\n\nfunction ensureValidYmd(label: string, value: unknown): string {\n  // Reuse the journal-side helper so impossible days (`2025-02-30`,\n  // `2025-13-01`) AND silent year drift (`0099-01-01` → 1999 via\n  // `Date.UTC` legacy two-digit handling) are both rejected — rolling\n  // a separate regex+lastDay check here missed the latter.\n  if (typeof value !== \"string\" || !isValidCalendarDate(value)) {\n    throw new AccountingError(400, `getTimeSeries: ${label} must be a valid YYYY-MM-DD calendar date`);\n  }\n  return value;\n}\n\nfunction ensureMetric(value: unknown): TimeSeriesMetric {\n  if (typeof value !== \"string\" || !(TIME_SERIES_METRICS as readonly string[]).includes(value)) {\n    throw new AccountingError(400, `getTimeSeries: metric must be one of ${TIME_SERIES_METRICS.join(\", \")}`);\n  }\n  return value as TimeSeriesMetric;\n}\n\nfunction ensureGranularity(value: unknown): TimeSeriesGranularity {\n  if (typeof value !== \"string\" || !(TIME_SERIES_GRANULARITIES as readonly string[]).includes(value)) {\n    throw new AccountingError(400, `getTimeSeries: granularity must be one of ${TIME_SERIES_GRANULARITIES.join(\", \")}`);\n  }\n  return value as TimeSeriesGranularity;\n}\n\nfunction resolveAccountCode(metric: TimeSeriesMetric, raw: unknown): string | undefined {\n  if (metric === \"accountBalance\") {\n    if (typeof raw !== \"string\" || raw === \"\") {\n      throw new AccountingError(400, \"getTimeSeries: accountCode is required when metric is accountBalance\");\n    }\n    return raw;\n  }\n  if (raw !== undefined && raw !== \"\") {\n    throw new AccountingError(400, \"getTimeSeries: accountCode is only allowed when metric is accountBalance\");\n  }\n  return undefined;\n}\n\nexport interface TimeSeriesReportInput {\n  bookId?: string;\n  metric: unknown;\n  granularity: unknown;\n  from: unknown;\n  to: unknown;\n  accountCode?: unknown;\n}\n\nexport interface TimeSeriesReport {\n  bookId: string;\n  metric: TimeSeriesMetric;\n  granularity: TimeSeriesGranularity;\n  from: string;\n  to: string;\n  accountCode?: string;\n  points: TimeSeriesPoint[];\n}\n\ninterface ValidatedTimeSeriesInput {\n  metric: TimeSeriesMetric;\n  granularity: TimeSeriesGranularity;\n  from: string;\n  toDate: string;\n  accountCode: string | undefined;\n}\n\nfunction validateTimeSeriesInput(input: TimeSeriesReportInput): ValidatedTimeSeriesInput {\n  const metric = ensureMetric(input.metric);\n  const granularity = ensureGranularity(input.granularity);\n  const from = ensureValidYmd(\"from\", input.from);\n  const toDate = ensureValidYmd(\"to\", input.to);\n  if (from > toDate) throw new AccountingError(400, \"getTimeSeries: from must be on or before to\");\n  const accountCode = resolveAccountCode(metric, input.accountCode);\n  return { metric, granularity, from, toDate, accountCode };\n}\n\ninterface TimeSeriesBookContext {\n  bookId: string;\n  fiscalYearEnd: FiscalYearEnd;\n  accounts: Account[];\n}\n\nasync function loadTimeSeriesBookContext(requestedBookId: string | undefined, workspaceRoot?: string): Promise<TimeSeriesBookContext> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, requestedBookId);\n  const book = findBook(config, bookId);\n  // resolveBookId guarantees the book exists; resolveFiscalYearEnd\n  // covers both the type-checker fallback and any legacy token that\n  // slipped past the read-side normalisation.\n  const fiscalYearEnd: FiscalYearEnd = resolveFiscalYearEnd(book?.fiscalYearEnd);\n  const accounts = await readAccounts(bookId, workspaceRoot);\n  return { bookId, fiscalYearEnd, accounts };\n}\n\nexport async function getTimeSeriesReport(input: TimeSeriesReportInput, workspaceRoot?: string): Promise<TimeSeriesReport> {\n  const { metric, granularity, from, toDate, accountCode } = validateTimeSeriesInput(input);\n  const { bookId, fiscalYearEnd, accounts } = await loadTimeSeriesBookContext(input.bookId, workspaceRoot);\n  if (accountCode && !accounts.some((acct) => acct.code === accountCode)) {\n    throw new AccountingError(404, `getTimeSeries: account ${JSON.stringify(accountCode)} not found`);\n  }\n  const entries = await readAllEntries(bookId, workspaceRoot);\n  const buckets = bucketize({ from, to: toDate, granularity, fiscalYearEnd });\n  const points = buildTimeSeries({ buckets, entries, accounts, metric, accountCode });\n  const report: TimeSeriesReport = { bookId, metric, granularity, from, to: toDate, points };\n  if (accountCode) report.accountCode = accountCode;\n  return report;\n}\n\n// ── snapshot admin ─────────────────────────────────────────────────\n\nexport async function rebuildSnapshots(input: { bookId?: string }, workspaceRoot?: string): Promise<{ bookId: string; rebuilt: string[] }> {\n  const config = await loadOrInitConfig(workspaceRoot);\n  const bookId = resolveBookId(config, input.bookId);\n  const result = await rebuildAllSnapshots(bookId, workspaceRoot);\n  publishBookChange(bookId, { kind: ACCOUNTING_BOOK_EVENT_KINDS.snapshotsReady });\n  return { bookId, rebuilt: result.rebuilt };\n}\n\n// Direct access for tests / lazy paths that want to bypass the\n// snapshot cache.\nexport { aggregateBalances, balancesAtEndOf };\n","// Tiny Express helper owned by the package so the router is\n// self-contained (no host util imports). `asyncHandler` turns an\n// uncaught throw inside an async handler into a logged 500 carrying\n// only the caller-supplied fallback message — never the raw error text\n// (which could leak internals). Mirrors the host's\n// server/utils/asyncHandler.ts, scoped to this package's logger.\n\nimport type { Request, Response, NextFunction } from \"express\";\nimport { log } from \"./context.js\";\nimport { errorMessage } from \"../shared/errors.js\";\n\nexport function asyncHandler<TReq = Request, TRes = Response>(\n  namespace: string,\n  fallbackMessage: string,\n  handler: (req: TReq, res: TRes) => Promise<void>,\n): (req: TReq, res: TRes, next: NextFunction) => Promise<void> {\n  return async (req, res, next) => {\n    try {\n      await handler(req, res);\n    } catch (err) {\n      const expressReq = req as Request;\n      const expressRes = res as Response;\n      log.error(namespace, \"handler threw\", { route: expressReq.path, error: errorMessage(err) });\n      if (expressRes.headersSent) {\n        // Response already (partially) sent — we can't write a clean 500.\n        // Forward to Express's error flow so it can destroy the socket\n        // rather than leaving the request hanging.\n        next(err);\n        return;\n      }\n      expressRes.status(500).json({ error: fallbackMessage });\n    }\n  };\n}\n","// REST endpoint for the accounting plugin. Single POST dispatch\n// route with an `action` discriminator — matches the todos /\n// scheduler convention so the LLM-facing MCP bridge (which invokes\n// `apiPost` with the tool args verbatim) plugs in without\n// translation.\n//\n// The mounted `<AccountingApp>` View hits this same endpoint\n// directly for tab switches, filter changes, and form submits — no\n// LLM round trip per click. The MCP bridge calls into the same\n// service layer, so manual clicks and Claude tool calls produce\n// identical state changes.\n\nimport { Router, Request, Response } from \"express\";\n\nimport {\n  AccountingError,\n  addEntries,\n  createBook,\n  updateBook,\n  deleteBook,\n  getBalanceSheetReport,\n  getLedgerReport,\n  getOpeningBalances,\n  getProfitLossReport,\n  getTimeSeriesReport,\n  listAccounts,\n  listBooks,\n  listEntries,\n  rebuildSnapshots,\n  setOpeningBalances,\n  upsertAccount,\n  voidEntry,\n} from \"./service.js\";\nimport type { BookSummary } from \"./types.js\";\nimport { ACCOUNTING_ACTIONS, ACCOUNTING_API } from \"../shared\";\nimport { log } from \"./context.js\";\nimport { asyncHandler } from \"./http.js\";\n\ninterface AccountingActionBody {\n  action: string;\n  [key: string]: unknown;\n}\n\ninterface AccountingErrorResponse {\n  error: string;\n  details?: unknown;\n}\n\n// Tool-result envelope for the MCP-driven `openBook` action. The\n// frontend tool-result renderer keys off `kind: \"accounting-app\"`\n// to mount `<AccountingApp>` (vs the compact `Preview.vue` which\n// renders summaries for every other action). `message` is picked\n// up by the MCP bridge and surfaced as the tool's text response\n// to the LLM (server/agent/mcp-server.ts).\ninterface OpenBookToolResult {\n  kind: \"accounting-app\";\n  bookId: string;\n  initialTab?: string;\n  /** Same shape getBooks returns — included so an LLM that calls\n   *  openBook doesn't need a follow-up getBooks round-trip to learn\n   *  what other books exist before its next action. */\n  books: BookSummary[];\n}\n\ntype ActionRest = Omit<AccountingActionBody, \"action\">;\ntype ActionHandler = (rest: ActionRest) => Promise<unknown>;\n\n// Each action is a tiny adapter that pulls the typed slice it needs\n// out of the loosely-typed body. Validation of the slice shape\n// itself lives inside the service layer (validateEntry,\n// validateOpening) so the adapters can stay one-liners.\n\nasync function handleOpenBook(rest: ActionRest): Promise<OpenBookToolResult> {\n  // openBook requires an explicit `bookId` that resolves to an\n  // existing book. On a fresh workspace the LLM is expected to\n  // call `createBook` first and then `openBook` with the new id.\n  if (typeof rest.bookId !== \"string\" || rest.bookId === \"\") {\n    throw new AccountingError(400, \"openBook: bookId is required. Call 'getBooks' to enumerate, or 'createBook' first on a fresh workspace.\");\n  }\n  const list = await listBooks();\n  if (!list.books.some((book) => book.id === rest.bookId)) {\n    throw new AccountingError(404, `openBook: book ${JSON.stringify(rest.bookId)} not found`);\n  }\n  const initialTab = typeof rest.initialTab === \"string\" ? rest.initialTab : undefined;\n  return { kind: \"accounting-app\", bookId: rest.bookId, initialTab, books: list.books };\n}\n\nasync function handleGetReport(rest: ActionRest): Promise<unknown> {\n  const kind = String(rest.kind ?? \"\");\n  const periodInput = rest.period as { kind: \"month\"; period: string } | { kind: \"range\"; from: string; to: string } | undefined;\n  const bookId = rest.bookId as string | undefined;\n  if (kind === \"balance\") {\n    if (!periodInput) throw new AccountingError(400, \"getReport balance: period is required\");\n    return getBalanceSheetReport({ bookId, period: periodInput });\n  }\n  if (kind === \"pl\") {\n    if (!periodInput) throw new AccountingError(400, \"getReport pl: period is required\");\n    return getProfitLossReport({ bookId, period: periodInput });\n  }\n  if (kind === \"ledger\") {\n    // period is optional for ledger — full-history view from the\n    // UI calls getLedger(accountCode, undefined, bookId). The\n    // account code, however, is mandatory; without it the request\n    // is meaningless and the service would 404 on a blank code.\n    if (typeof rest.accountCode !== \"string\" || rest.accountCode === \"\") {\n      throw new AccountingError(400, \"getReport ledger: accountCode is required\");\n    }\n    return getLedgerReport({ bookId, accountCode: rest.accountCode, period: periodInput });\n  }\n  throw new AccountingError(400, `getReport: unknown kind ${JSON.stringify(kind)}`);\n}\n\nconst ACTION_HANDLERS: Record<string, ActionHandler> = {\n  [ACCOUNTING_ACTIONS.openBook]: handleOpenBook,\n  [ACCOUNTING_ACTIONS.getBooks]: () => listBooks(),\n  [ACCOUNTING_ACTIONS.createBook]: async (rest) => {\n    // Surface bookId at the top level so the dispatch envelope's\n    // `data` carries it like every other write action — the View\n    // uses it to preselect the new book on mount.\n    const result = await createBook({\n      name: String(rest.name ?? \"\"),\n      currency: typeof rest.currency === \"string\" ? rest.currency : undefined,\n      country: typeof rest.country === \"string\" ? rest.country : undefined,\n      // Passed through raw — the service coerces + validates it (number,\n      // numeric string, or a legacy \"Q1\"..\"Q4\" token), 400ing garbage.\n      fiscalYearEnd: rest.fiscalYearEnd,\n    });\n    return { bookId: result.book.id, ...result };\n  },\n  [ACCOUNTING_ACTIONS.updateBook]: async (rest) => {\n    const result = await updateBook({\n      bookId: String(rest.bookId ?? \"\"),\n      name: typeof rest.name === \"string\" ? rest.name : undefined,\n      country: typeof rest.country === \"string\" ? rest.country : undefined,\n      // Passed through raw — the service coerces + validates it.\n      fiscalYearEnd: rest.fiscalYearEnd,\n    });\n    return { bookId: result.book.id, ...result };\n  },\n  [ACCOUNTING_ACTIONS.deleteBook]: (rest) => deleteBook({ bookId: String(rest.bookId ?? \"\"), confirm: rest.confirm === true }),\n  [ACCOUNTING_ACTIONS.getAccounts]: (rest) => listAccounts({ bookId: rest.bookId as string | undefined }),\n  [ACCOUNTING_ACTIONS.upsertAccount]: (rest) =>\n    upsertAccount({\n      bookId: rest.bookId as string | undefined,\n      // Service validates the shape — route doesn't reach into it.\n      account: rest.account as never,\n    }),\n  [ACCOUNTING_ACTIONS.addEntries]: (rest) =>\n    addEntries({\n      bookId: rest.bookId as string | undefined,\n      // Service validates each entry's shape — route doesn't reach into it.\n      entries: (rest.entries ?? []) as never,\n    }),\n  [ACCOUNTING_ACTIONS.voidEntry]: (rest) =>\n    voidEntry({\n      bookId: rest.bookId as string | undefined,\n      entryId: String(rest.entryId ?? \"\"),\n      reason: rest.reason as string | undefined,\n      voidDate: rest.voidDate as string | undefined,\n    }),\n  [ACCOUNTING_ACTIONS.getJournalEntries]: (rest) =>\n    listEntries({\n      bookId: rest.bookId as string | undefined,\n      from: rest.from as string | undefined,\n      to: rest.to as string | undefined,\n      accountCode: rest.accountCode as string | undefined,\n    }),\n  [ACCOUNTING_ACTIONS.getOpeningBalances]: (rest) => getOpeningBalances({ bookId: rest.bookId as string | undefined }),\n  [ACCOUNTING_ACTIONS.setOpeningBalances]: (rest) =>\n    setOpeningBalances({\n      bookId: rest.bookId as string | undefined,\n      asOfDate: String(rest.asOfDate ?? \"\"),\n      lines: (rest.lines ?? []) as never,\n      memo: rest.memo as string | undefined,\n    }),\n  [ACCOUNTING_ACTIONS.getReport]: handleGetReport,\n  [ACCOUNTING_ACTIONS.getTimeSeries]: (rest) =>\n    getTimeSeriesReport({\n      bookId: rest.bookId as string | undefined,\n      metric: rest.metric,\n      granularity: rest.granularity,\n      from: rest.from,\n      to: rest.to,\n      accountCode: rest.accountCode,\n    }),\n  [ACCOUNTING_ACTIONS.rebuildSnapshots]: (rest) => rebuildSnapshots({ bookId: rest.bookId as string | undefined }),\n};\n\n// Actions whose tool-result envelope should carry a `data` field so\n// the sidebar renders a preview card. Everything else returns\n// without `data` and the host gates the preview off (silent action).\n// Reads (lists / reports) and View-driven maintenance ops stay\n// silent — they're invoked from inside the canvas and the LLM will\n// summarise reads in its text reply anyway.\nconst PREVIEW_ACTIONS = new Set<string>([\n  ACCOUNTING_ACTIONS.openBook,\n  ACCOUNTING_ACTIONS.createBook,\n  ACCOUNTING_ACTIONS.updateBook,\n  ACCOUNTING_ACTIONS.upsertAccount,\n  ACCOUNTING_ACTIONS.addEntries,\n  ACCOUNTING_ACTIONS.voidEntry,\n  ACCOUNTING_ACTIONS.setOpeningBalances,\n]);\n\n// LLM-facing `message` tacked onto YES actions. The shared trailer\n// (\"The accounting view is shown to the user.\") tells the LLM that a\n// canvas / sidebar surface is already visible, so its text reply\n// shouldn't redundantly enumerate the result the user can see — it\n// should narrate what was *done*, not re-list what's on screen.\nconst VIEW_VISIBLE_TRAILER = \"The accounting view is shown to the user.\";\n\ntype MessageBuilder = (fields: Record<string, unknown>) => string;\n\nconst MESSAGE_BUILDERS: Record<string, MessageBuilder> = {\n  [ACCOUNTING_ACTIONS.openBook]: (fields) => {\n    // Include the books list inline so the LLM doesn't need a\n    // follow-up getBooks round-trip before deciding what to do\n    // next.\n    const { books, bookId } = fields;\n    const booksFragment = Array.isArray(books) ? ` Books available: ${JSON.stringify(books)}.` : \"\";\n    const idFragment = typeof bookId === \"string\" ? ` (book id: ${bookId})` : \"\";\n    return `Mounted the accounting app in the canvas${idFragment}.${booksFragment}`;\n  },\n  [ACCOUNTING_ACTIONS.createBook]: (fields) => {\n    const book = fields.book as { id?: string; name?: string } | undefined;\n    const subject = book?.name ? `A new book named ${JSON.stringify(book.name)}` : \"A new book\";\n    // The LLM needs book.id to call any follow-up action on this\n    // book (getAccounts, addEntries, etc.), so include it in the\n    // status message instead of forcing a round-trip via getBooks.\n    const idFragment = book?.id ? ` (id: ${book.id})` : \"\";\n    // The View's opening-gate hides every tab except `opening` and\n    // `settings` until an opening entry is on file (even a zero-line\n    // one). If the agent doesn't tell the user to set opening\n    // balances first, the user's \"can I add an entry?\" attempt\n    // silently fails because the New Entry tab isn't even visible.\n    // Include the next-step instruction inline so the agent's reply\n    // matches the UI's actual constraints.\n    return `${subject} has been created${idFragment}. Next required step: set opening balances via setOpeningBalances — the journal-entry, ledger, and report tabs are locked until an opening (even an empty one) is saved.`;\n  },\n  [ACCOUNTING_ACTIONS.upsertAccount]: (fields) => {\n    const account = fields.account as { code?: string; name?: string } | undefined;\n    if (account?.code && account?.name) {\n      return `Upserted account ${account.code} ${JSON.stringify(account.name)}.`;\n    }\n    return \"Updated the chart of accounts.\";\n  },\n  [ACCOUNTING_ACTIONS.addEntries]: (fields) => {\n    const entries = Array.isArray(fields.entries) ? (fields.entries as { id?: string; date?: string }[]) : [];\n    if (entries.length === 0) return \"Posted 0 journal entries.\";\n    if (entries.length === 1) {\n      const [entry] = entries;\n      const idFragment = entry?.id ? ` (id: ${entry.id})` : \"\";\n      return `Posted a journal entry on ${entry?.date ?? \"the requested date\"}${idFragment}.`;\n    }\n    // Surface every id so the LLM can later voidEntry any one of\n    // them without a follow-up getJournalEntries round-trip.\n    const summary = entries.map((entry) => `${entry?.date ?? \"?\"} (id: ${entry?.id ?? \"?\"})`).join(\", \");\n    return `Posted ${entries.length} journal entries: ${summary}.`;\n  },\n  [ACCOUNTING_ACTIONS.voidEntry]: (fields) => {\n    const reverse = fields.reverseEntry as { date?: string } | undefined;\n    return `Voided the entry; a reversing pair was posted on ${reverse?.date ?? \"today\"}.`;\n  },\n  [ACCOUNTING_ACTIONS.setOpeningBalances]: (fields) => {\n    const opening = fields.openingEntry as { date?: string; lines?: unknown } | undefined;\n    const verb = fields.replacedExisting === true ? \"replaced\" : \"set\";\n    const date = opening?.date ?? \"the requested date\";\n    // Surface the actual lines so the LLM can answer follow-up\n    // questions like \"what's my opening cash?\" without a separate\n    // getOpeningBalances round-trip. An empty-marker opening\n    // (zero lines, used to unlock the gate) gets no fragment.\n    const lines = Array.isArray(opening?.lines) ? (opening.lines as unknown[]) : [];\n    const linesFragment = lines.length > 0 ? ` Lines: ${JSON.stringify(lines)}.` : \"\";\n    return `Opening balances were ${verb} as of ${date}.${linesFragment}`;\n  },\n  [ACCOUNTING_ACTIONS.deleteBook]: (fields) => {\n    const bookId = fields.deletedBookId as string | undefined;\n    const name = fields.deletedBookName as string | undefined;\n    const subject = name ? `the book ${JSON.stringify(name)}` : \"the book\";\n    const idFragment = bookId ? ` (id: ${bookId})` : \"\";\n    return `Deleted ${subject}${idFragment}.`;\n  },\n  [ACCOUNTING_ACTIONS.updateBook]: (fields) => {\n    const book = fields.book as { id?: string; name?: string; country?: string; currency?: string } | undefined;\n    const name = book?.name ? JSON.stringify(book.name) : \"the book\";\n    const countryFragment = book?.country ? ` (country: ${book.country})` : \"\";\n    return `Updated ${name}${countryFragment}.`;\n  },\n};\n\nfunction previewMessage(action: string, fields: Record<string, unknown>): string {\n  // `Object.hasOwn` guard so a user-controlled `action` (e.g.\n  // \"constructor\" / \"toString\") can't dispatch to an inherited\n  // prototype method — own-property check before the dynamic call.\n  const head = Object.hasOwn(MESSAGE_BUILDERS, action) ? MESSAGE_BUILDERS[action](fields) : undefined;\n  return head ? `${head} ${VIEW_VISIBLE_TRAILER}` : VIEW_VISIBLE_TRAILER;\n}\n\nasync function dispatch(body: AccountingActionBody): Promise<unknown> {\n  const { action, ...rest } = body;\n  // Own-property check (not just truthiness) before the dynamic call:\n  // `ACTION_HANDLERS[action]` would otherwise resolve inherited\n  // prototype methods (`toString`, `constructor`, …) for a crafted\n  // `action`, dispatching to an unexpected target.\n  if (!Object.hasOwn(ACTION_HANDLERS, action)) throw new AccountingError(400, `unknown action ${JSON.stringify(action)}`);\n  const handler = ACTION_HANDLERS[action];\n  // Stamp the dispatch verb onto the response so the MCP bridge's\n  // spread `{ toolName, uuid, ...result }` surfaces it as\n  // `ToolResult.action`. The sidebar reads this to label cards as\n  // `manageAccounting(openBook)` etc., and it round-trips a refresh\n  // because the result envelope is persisted to the chat log.\n  // Direct browser callers (the AccountingApp view) ignore the field.\n  // Service responses that already set `action` win via the spread.\n  const result = await handler(rest);\n  const handlerFields = result && typeof result === \"object\" ? (result as Record<string, unknown>) : { value: result };\n  // `data` is the host's preview-eligibility signal (see\n  // SessionSidebar.vue's v-if gate). Mirror the handler payload\n  // into it for the actions that should render a card; leave it\n  // off for silent ones so the gate suppresses the preview.\n  const dataField = PREVIEW_ACTIONS.has(action) ? { data: { action, ...handlerFields } } : {};\n  // The MCP bridge only forwards `message` / `instructions` to the\n  // LLM (`data` / `jsonData` reach the view but not the model). So\n  // every action MUST set a message — silence resolves to \"Done\"\n  // and gives the LLM nothing to reason about. Resolution order:\n  //   1. handler-set `message` wins (reserved for special-case\n  //      narration that the standard MESSAGE_BUILDER can't capture);\n  //   2. an action with a registered MESSAGE_BUILDER gets the\n  //      per-action human-friendly summary; this is decoupled from\n  //      PREVIEW_ACTIONS so silent ops like deleteBook can still\n  //      narrate without earning a card;\n  //   3. everything else returns the JSON-stringified handler\n  //      payload so the LLM can read the raw data.\n  const handlerMessage = typeof handlerFields.message === \"string\" ? handlerFields.message : undefined;\n  const messageField = handlerMessage\n    ? {}\n    : MESSAGE_BUILDERS[action]\n      ? { message: previewMessage(action, handlerFields) }\n      : { message: JSON.stringify(handlerFields) };\n  return { action, ...handlerFields, ...messageField, ...dataField };\n}\n\n/** Build the accounting Express router. The host injects its workspace\n *  root + logger via `configureAccountingServer(...)` and pub/sub via\n *  `initAccountingEventPublisher(...)`, then mounts the returned router\n *  with `app.use(...)`. */\nexport function createAccountingRouter(): Router {\n  const router = Router();\n  router.post(\n    ACCOUNTING_API.dispatch.path,\n    asyncHandler<Request<object, unknown, AccountingActionBody>, Response<unknown | AccountingErrorResponse>>(\n      \"accounting\",\n      \"accounting dispatch failed\",\n      async (req, res) => {\n        // Validate the body shape up front so a missing / non-object body\n        // surfaces as a 400 instead of crashing `dispatch` and bubbling\n        // through to the 500 catch-all.\n        const { body } = req;\n        if (!body || typeof body !== \"object\" || typeof body.action !== \"string\") {\n          log.warn(\"accounting\", \"POST dispatch: invalid body\");\n          res.status(400).json({ error: \"request body must be an object with a string `action` field\" });\n          return;\n        }\n        const { action } = body;\n        log.info(\"accounting\", \"POST dispatch: start\", { action });\n        try {\n          const result = await dispatch(body);\n          log.info(\"accounting\", \"POST dispatch: ok\", { action });\n          res.json(result);\n        } catch (err) {\n          // Domain errors (AccountingError) map to 4xx with `details`.\n          // Anything else rethrows — the asyncHandler wrapper catches\n          // it, logs `unexpected error`, and returns a generic 500.\n          if (err instanceof AccountingError) {\n            log.warn(\"accounting\", \"POST dispatch: error\", { action, status: err.status, message: err.message });\n            res.status(err.status).json({ error: err.message, details: err.details });\n            return;\n          }\n          throw err;\n        }\n      },\n    ),\n  );\n  return 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