@rubydogjp/openkk-client-domain 26.1.12 → 26.2.0

package/dist/entries/virtual-entries.js

@@ -1,34 +1,36 @@
 import { computePeriodDepreciation, computeStraightLineDepreciation, } from "../assist/fixed-asset-depreciation.js";
-import { BUSINESS_RATE_TRANSFER_LOCAL_ID, buildBusinessRateTransferEntry, recordToPreviewRows, } from "./entry-record.js";
-import { parseAmount, parseIsoLocalDate } from "../shared/parse-utils.js";
+import { BUSINESS_RATE_TRANSFER_LOCAL_ID, buildBusinessRateTransferEntry, excludeBusinessRateTransfer, recordToPreviewRows, VIRTUAL_ENTRY_LOCAL_ID_PREFIX, } from "./entry-record.js";
+import { formatAmount, parseIsoLocalDate } from "../shared/parse-utils.js";
+import { MAX_TEXT_FIELD_LENGTH, truncateText } from "../shared/text-limits.js";
 const BUSINESS_RATE_TRANSFER_ROW_ID = "business-rate-transfer";
-const MATERIALIZED_VIRTUAL_LOCAL_ID_PREFIX = "virtual:";
 function isMaterializedVirtualEntry(entry) {
     return (entry.localId != null &&
-        entry.localId.startsWith(MATERIALIZED_VIRTUAL_LOCAL_ID_PREFIX));
+        entry.localId.startsWith(VIRTUAL_ENTRY_LOCAL_ID_PREFIX));
 }
-export function buildVirtualOpeningCarryoverRows(input) {
+export function buildVirtualOpeningCarryoverEntries(input) {
     return input.records
-        .filter((record) => record.fiscalPeriodId === input.fiscalPeriodId &&
-        record.date.startsWith(input.yearMonth))
-        .map((record) => ({
-        recordId: `virtual-opening-carryover-${record.id}`,
-        lineIndex: 0,
-        lineCount: 1,
-        isFirstOfRecord: true,
-        date: `${record.date.slice(5, 7)}/${record.date.slice(8, 10)}`,
+        .filter((record) => record.fiscalPeriodId === input.fiscalPeriodId)
+        .map(openingCarryoverEntry);
+}
+function openingCarryoverEntry(record) {
+    const id = `virtual-opening-carryover-${record.id}`;
+    return {
+        id,
+        fiscalPeriodId: record.fiscalPeriodId,
+        date: record.date,
         weekday: "",
-        debit: record.debit,
-        debitType: record.debitType,
-        debitAmount: record.debitAmount,
-        credit: record.credit,
-        creditType: record.creditType,
-        creditAmount: record.creditAmount,
+        lines: record.lines.map((line) => ({ ...line, id: null })),
         description: record.description,
-        partner: record.partner,
         businessRate: record.businessRate,
-        taxCategory: record.taxCategory,
-        businessCategory: record.businessCategory,
+        localId: `${VIRTUAL_ENTRY_LOCAL_ID_PREFIX}${id}`,
+    };
+}
+export function buildVirtualOpeningCarryoverRows(input) {
+    return input.records
+        .filter((record) => record.fiscalPeriodId === input.fiscalPeriodId &&
+        record.date.startsWith(input.yearMonth))
+        .flatMap((record) => recordToPreviewRows(openingCarryoverEntry(record)).map((row) => ({
+        ...row,
         virtual: {
             id: `opening-carryover-${record.id}`,
             kind: "opening_carryover",
@@ -36,23 +38,7 @@ export function buildVirtualOpeningCarryoverRows(input) {
             label: "再振替",
             assistHref: `/assist/opening-carryover?carryover=${record.id}`,
         },
-    }));
-}
-/**
- * 償却計算に必要な「真実」の値をプレビュー項目から取り出す。取得価額は
- * `acquisitionCost`（無ければ表示用 `purchase` 文字列）から復元する。
- * 必須値が欠ける／不正な資産は減価償却の対象外（null）とする。
- */
-function fixedAssetTruth(asset) {
-    const { acquisitionDate, usefulLife } = asset;
-    if (acquisitionDate == null || usefulLife == null)
-        return null;
-    if (parseIsoLocalDate(acquisitionDate) == null)
-        return null;
-    const acquisitionCost = asset.acquisitionCost ?? parseAmount(asset.purchase);
-    if (!Number.isFinite(acquisitionCost) || acquisitionCost <= 0)
-        return null;
-    return { acquisitionDate, acquisitionCost, usefulLife };
+    })));
 }
 function fixedAssetVirtual(asset) {
     return {
@@ -63,118 +49,98 @@ function fixedAssetVirtual(asset) {
         assistHref: `/assist/fixed-assets?asset=${asset.id}`,
     };
 }
-function businessRateLabel(asset) {
-    return asset.businessRate == null
-        ? ""
-        : String(Math.round(asset.businessRate * 100));
+export function buildVirtualFixedAssetEntries(input) {
+    const periodStartDate = input.periodStartDate == null
+        ? null
+        : parseIsoLocalDate(input.periodStartDate);
+    if (periodStartDate == null)
+        return [];
+    return input.assets
+        .filter((asset) => asset.fiscalPeriodId === input.fiscalPeriodId)
+        .flatMap((asset) => fixedAssetEntries(asset, periodStartDate, input.periodEndDate));
 }
-/**
- * 固定資産から当期のバーチャル仕訳行を生成する。
- *
- * - 償却中: 期末月に当期償却費（期首〜期末の月割）を計上。
- * - 売却済: 処分月に「期首〜処分日の当期償却費」＋売却仕訳（処分日簿価で資産を除く）。
- * - 廃棄済: 処分月に「期首〜処分日の当期償却費」＋固定資産除却損で簿価を除却。
- * - 完了(償却済): 備忘価額のみのため仕訳なし。
- *
- * 減価償却費・除却損は全額ベースで計上し、家事按分は businessRate として持たせる。
- * 個人負担分（事業主貸）への振替は集計層（fs-data / summary）で行う。
- */
 export function buildVirtualFixedAssetRows(input) {
     const periodStartDate = input.periodStartDate == null
         ? null
         : parseIsoLocalDate(input.periodStartDate);
     if (periodStartDate == null)
         return [];
-    const { periodEndDate } = input;
-    const rows = [];
-    for (const asset of input.assets) {
-        if (asset.fiscalPeriodId != null &&
-            asset.fiscalPeriodId !== input.fiscalPeriodId) {
-            continue;
-        }
-        const truth = fixedAssetTruth(asset);
-        if (truth == null)
-            continue;
-        if (asset.status === "償却中") {
-            if (periodEndDate == null || !periodEndDate.startsWith(input.yearMonth)) {
-                continue;
-            }
-            const asOf = parseIsoLocalDate(periodEndDate);
-            if (asOf == null)
-                continue;
-            rows.push(...buildDepreciationRows({
-                asset,
-                truth,
-                periodStartDate,
-                asOf,
-                dateText: periodEndDate,
-            }));
-            continue;
-        }
-        if (asset.status === "売却済" || asset.status === "廃棄済") {
-            const disposalDate = asset.disposalDate;
-            if (disposalDate == null || !disposalDate.startsWith(input.yearMonth)) {
-                continue;
-            }
-            const asOf = parseIsoLocalDate(disposalDate);
-            if (asOf == null)
-                continue;
-            // (1) 期首〜処分日の当期償却費を先に計上し、簿価を処分日時点まで落とす。
-            rows.push(...buildDepreciationRows({
-                asset,
-                truth,
-                periodStartDate,
-                asOf,
-                dateText: disposalDate,
-            }));
-            // (2) 処分日時点の簿価で資産を売却 / 除却する。
-            const bookValue = computeStraightLineDepreciation({
-                ...truth,
-                asOf,
-            }).currentBookValue;
-            if (asset.status === "売却済") {
-                rows.push(...buildSaleRows({ asset, disposalDate, bookValue }));
-            }
-            else {
-                rows.push(...buildRetirementRows({ asset, disposalDate, bookValue }));
-            }
-        }
-        // "完了"(retired) は備忘価額のみで仕訳不要。
+    return input.assets
+        .filter((asset) => asset.fiscalPeriodId === input.fiscalPeriodId)
+        .flatMap((asset) => fixedAssetEntries(asset, periodStartDate, input.periodEndDate)
+        .filter((entry) => entry.date.startsWith(input.yearMonth))
+        .flatMap((entry) => recordToPreviewRows(entry).map((row) => ({
+        ...row,
+        virtual: fixedAssetVirtual(asset),
+    }))));
+}
+function fixedAssetEntries(asset, periodStartDate, periodEndDate) {
+    const dateText = asset.status === "償却中" || asset.status === "完了"
+        ? periodEndDate
+        : asset.disposalDate;
+    if (dateText == null)
+        return [];
+    const asOf = parseIsoLocalDate(dateText);
+    if (asOf == null)
+        return [];
+    const entries = buildDepreciationEntries({
+        asset,
+        periodStartDate,
+        asOf,
+        dateText,
+    });
+    if (asset.status === "売却済" || asset.status === "廃棄済") {
+        const bookValue = computeStraightLineDepreciation({
+            acquisitionDate: asset.acquisitionDate,
+            acquisitionCost: asset.acquisitionCost,
+            usefulLife: asset.usefulLife,
+            asOf,
+        }).currentBookValue;
+        entries.push(...(asset.status === "売却済"
+            ? buildSaleEntries({ asset, disposalDate: dateText, bookValue })
+            : buildRetirementEntries({ asset, disposalDate: dateText, bookValue })));
     }
-    return rows;
+    return entries;
 }
-function buildDepreciationRows(input) {
+function buildDepreciationEntries(input) {
     const depreciation = computePeriodDepreciation({
-        ...input.truth,
+        acquisitionDate: input.asset.acquisitionDate,
+        acquisitionCost: input.asset.acquisitionCost,
+        usefulLife: input.asset.usefulLife,
         periodStartDate: input.periodStartDate,
         asOf: input.asOf,
     });
     if (depreciation <= 0)
         return [];
-    return buildVirtualRowsFromPairs({
+    return buildFixedAssetEntriesFromLines({
         recordId: `virtual-fixed-asset-${input.asset.id}`,
-        date: monthDay(input.dateText),
-        description: `${input.asset.name}の減価償却`,
-        businessRate: businessRateLabel(input.asset),
-        virtual: fixedAssetVirtual(input.asset),
+        date: input.dateText,
+        description: fixedAssetDescription(input.asset.name, "の減価償却"),
+        businessRate: input.asset.businessRate,
+        fiscalPeriodId: input.asset.fiscalPeriodId,
         debits: [
             {
                 accountName: "減価償却費",
                 accountType: "expense",
+                bookAccountId: "acct_depreciation",
                 amount: depreciation,
             },
         ],
         credits: [
             {
-                accountName: input.asset.account,
+                accountName: input.asset.accountName,
                 accountType: "asset",
+                bookAccountId: input.asset.bookAccountId,
                 amount: depreciation,
             },
         ],
     });
 }
-function buildSaleRows(input) {
-    const disposalPrice = parseAmount(input.asset.disposalPrice ?? "0");
+function buildSaleEntries(input) {
+    const disposalPrice = input.asset.disposalPrice;
+    if (disposalPrice == null) {
+        throw new Error(`sold fixed asset has no disposal price: ${input.asset.id}`);
+    }
     const gain = Math.max(0, disposalPrice - input.bookValue);
     const loss = Math.max(0, input.bookValue - disposalPrice);
     const debits = [];
@@ -183,6 +149,7 @@ function buildSaleRows(input) {
         debits.push({
             accountName: "普通預金",
             accountType: "asset",
+            bookAccountId: "acct_bank",
             amount: disposalPrice,
         });
     }
@@ -190,13 +157,15 @@ function buildSaleRows(input) {
         debits.push({
             accountName: "固定資産売却損",
             accountType: "expense",
+            bookAccountId: "acct_expense_固定資産売却損",
             amount: loss,
         });
     }
     if (input.bookValue > 0) {
         credits.push({
-            accountName: input.asset.account,
+            accountName: input.asset.accountName,
             accountType: "asset",
+            bookAccountId: input.asset.bookAccountId,
             amount: input.bookValue,
         });
     }
@@ -204,110 +173,86 @@ function buildSaleRows(input) {
         credits.push({
             accountName: "固定資産売却益",
             accountType: "revenue",
+            bookAccountId: "acct_revenue_固定資産売却益",
             amount: gain,
         });
     }
-    return buildVirtualRowsFromPairs({
+    return buildFixedAssetEntriesFromLines({
         recordId: `virtual-fixed-asset-sale-${input.asset.id}`,
-        date: monthDay(input.disposalDate),
-        description: `${input.asset.name}の売却`,
-        businessRate: businessRateLabel(input.asset),
-        virtual: fixedAssetVirtual(input.asset),
+        date: input.disposalDate,
+        description: fixedAssetDescription(input.asset.name, "の売却"),
+        businessRate: input.asset.businessRate,
+        fiscalPeriodId: input.asset.fiscalPeriodId,
         debits,
         credits,
     });
 }
-function buildRetirementRows(input) {
-    // 簿価が残っている場合のみ、残存簿価を固定資産除却損として計上する。
+function buildRetirementEntries(input) {
     if (input.bookValue <= 0)
         return [];
-    return buildVirtualRowsFromPairs({
+    return buildFixedAssetEntriesFromLines({
         recordId: `virtual-fixed-asset-retire-${input.asset.id}`,
-        date: monthDay(input.disposalDate),
-        description: `${input.asset.name}の除却`,
-        businessRate: businessRateLabel(input.asset),
-        virtual: fixedAssetVirtual(input.asset),
+        date: input.disposalDate,
+        description: fixedAssetDescription(input.asset.name, "の除却"),
+        businessRate: input.asset.businessRate,
+        fiscalPeriodId: input.asset.fiscalPeriodId,
         debits: [
             {
                 accountName: "固定資産除却損",
                 accountType: "expense",
+                bookAccountId: "acct_expense_固定資産除却損",
                 amount: input.bookValue,
             },
         ],
         credits: [
             {
-                accountName: input.asset.account,
+                accountName: input.asset.accountName,
                 accountType: "asset",
+                bookAccountId: input.asset.bookAccountId,
                 amount: input.bookValue,
             },
         ],
     });
 }
-function monthDay(isoDate) {
-    return `${isoDate.slice(5, 7)}/${isoDate.slice(8, 10)}`;
-}
-function formatAmount(value) {
-    return new Intl.NumberFormat("ja-JP").format(value);
-}
-function buildVirtualRowsFromPairs(input) {
-    const rowCount = Math.max(input.debits.length, input.credits.length);
-    if (rowCount === 0)
+function buildFixedAssetEntriesFromLines(input) {
+    if (input.debits.length === 0 && input.credits.length === 0)
         return [];
-    return Array.from({ length: rowCount }, (_, index) => {
-        const debit = input.debits[index] ?? null;
-        const credit = input.credits[index] ?? null;
-        return {
-            recordId: input.recordId,
-            lineIndex: index,
-            lineCount: rowCount,
-            isFirstOfRecord: index === 0,
+    return [
+        {
+            id: input.recordId,
+            fiscalPeriodId: input.fiscalPeriodId,
             date: input.date,
             weekday: "",
-            debit: debit?.accountName ?? "",
-            debitType: debit?.accountType ?? "asset",
-            debitAmount: debit == null ? "" : formatAmount(debit.amount),
-            credit: credit?.accountName ?? "",
-            creditType: credit?.accountType ?? "asset",
-            creditAmount: credit == null ? "" : formatAmount(credit.amount),
             description: input.description,
-            partner: "",
             businessRate: input.businessRate,
-            taxCategory: "対象外",
-            businessCategory: "",
-            virtual: input.virtual,
-        };
-    });
+            localId: `${VIRTUAL_ENTRY_LOCAL_ID_PREFIX}${input.recordId}`,
+            lines: [
+                ...input.debits.map((line) => ({ ...line, side: "debit" })),
+                ...input.credits.map((line) => ({ ...line, side: "credit" })),
+            ].map((line) => ({
+                ...line,
+                amount: formatAmount(line.amount),
+                id: null,
+                partnerName: "",
+                taxCategoryId: "tax_out_of_scope",
+                taxCategoryName: "対象外",
+                businessCategoryId: "biz_none",
+                businessCategoryName: "対象外",
+            })),
+        },
+    ];
 }
 export function buildClosingVirtualEntries(input) {
-    const carryoverEntries = input.carryovers.flatMap((record) => materializeVirtualEntryRows({
+    const carryoverEntries = buildVirtualOpeningCarryoverEntries({
         fiscalPeriodId: input.fiscalPeriodId,
-        yearMonth: record.date.slice(0, 7),
-        rows: buildVirtualOpeningCarryoverRows({
-            fiscalPeriodId: input.fiscalPeriodId,
-            records: [record],
-            yearMonth: record.date.slice(0, 7),
-        }),
-    }));
-    const fixedAssetMonths = new Set();
-    if (input.periodEndDate != null && input.periodEndDate.length >= 7) {
-        fixedAssetMonths.add(input.periodEndDate.slice(0, 7));
-    }
-    for (const asset of input.assets) {
-        if (asset.disposalDate != null && asset.disposalDate.length >= 7) {
-            fixedAssetMonths.add(asset.disposalDate.slice(0, 7));
-        }
-    }
-    const fixedAssetEntries = [...fixedAssetMonths].flatMap((yearMonth) => materializeVirtualEntryRows({
+        records: input.carryovers,
+    });
+    const fixedAssetEntries = buildVirtualFixedAssetEntries({
         fiscalPeriodId: input.fiscalPeriodId,
-        yearMonth,
-        rows: buildVirtualFixedAssetRows({
-            fiscalPeriodId: input.fiscalPeriodId,
-            assets: input.assets,
-            periodStartDate: input.periodStartDate,
-            periodEndDate: input.periodEndDate,
-            yearMonth,
-        }),
-    }));
+        assets: input.assets,
+        periodStartDate: input.periodStartDate,
+        periodEndDate: input.periodEndDate,
+    });
     const assistEntries = [...carryoverEntries, ...fixedAssetEntries];
     const transfer = input.periodEndDate == null
         ? null
@@ -319,9 +264,11 @@ export function buildClosingVirtualEntries(input) {
     return transfer == null ? assistEntries : [...assistEntries, transfer];
 }
 export function withClosingVirtualEntries(input) {
+    if (input.phase === "post_closing")
+        return input.entries;
     const materializedLocalIds = new Set(input.entries
         .map((entry) => entry.localId)
-        .filter((localId) => localId != null && localId !== ""));
+        .filter((localId) => localId != null));
     const realEntries = input.entries.filter((entry) => !isMaterializedVirtualEntry(entry));
     const virtualEntries = buildClosingVirtualEntries({
         fiscalPeriodId: input.fiscalPeriodId,
@@ -333,6 +280,9 @@ export function withClosingVirtualEntries(input) {
     }).filter((entry) => entry.localId == null || !materializedLocalIds.has(entry.localId));
     return [...input.entries, ...virtualEntries];
 }
+export function buildAnalyticsEntries(input) {
+    return excludeBusinessRateTransfer(withClosingVirtualEntries(input));
+}
 export function buildVirtualBusinessRateTransferRows(input) {
     const transfer = buildClosingVirtualEntries({
         fiscalPeriodId: input.fiscalPeriodId,
@@ -352,63 +302,11 @@ export function buildVirtualBusinessRateTransferRows(input) {
             kind: "business_rate_transfer",
             sourceId: transfer.id,
             label: "家事按分",
+            assistHref: null,
         },
     }));
 }
-export function materializeVirtualEntryRows(input) {
-    const grouped = new Map();
-    for (const row of input.rows) {
-        if (row.virtual == null || row.recordId == null)
-            continue;
-        const current = grouped.get(row.recordId) ?? [];
-        current.push(row);
-        grouped.set(row.recordId, current);
-    }
-    return Array.from(grouped.entries()).map(([recordId, rows]) => {
-        const sorted = [...rows].sort((left, right) => (left.lineIndex ?? 0) - (right.lineIndex ?? 0));
-        const first = sorted[0];
-        const lines = sorted.flatMap((row) => {
-            const out = [];
-            if (row.debit.trim() !== "" && parseAmount(row.debitAmount) > 0) {
-                out.push({
-                    side: "debit",
-                    accountName: row.debit,
-                    accountType: row.debitType,
-                    amount: row.debitAmount,
-                });
-            }
-            if (row.credit.trim() !== "" && parseAmount(row.creditAmount) > 0) {
-                out.push({
-                    side: "credit",
-                    accountName: row.credit,
-                    accountType: row.creditType,
-                    amount: row.creditAmount,
-                });
-            }
-            return out;
-        });
-        const debitLine = lines.find((line) => line.side === "debit") ?? null;
-        const creditLine = lines.find((line) => line.side === "credit") ?? null;
-        const date = `${input.yearMonth}-${first.date.slice(3, 5)}`;
-        return {
-            id: `materialized-${recordId}`,
-            fiscalPeriodId: input.fiscalPeriodId,
-            date,
-            weekday: "",
-            lines,
-            debit: debitLine?.accountName ?? "",
-            debitType: debitLine?.accountType ?? "asset",
-            debitAmount: debitLine?.amount ?? "",
-            credit: creditLine?.accountName ?? "",
-            creditType: creditLine?.accountType ?? "asset",
-            creditAmount: creditLine?.amount ?? "",
-            description: first.description,
-            partner: first.partner,
-            businessRate: first.businessRate,
-            taxCategory: first.taxCategory,
-            businessCategory: first.businessCategory,
-            localId: `virtual:${recordId}`,
-        };
-    });
+function fixedAssetDescription(name, suffix) {
+    return `${truncateText(name, MAX_TEXT_FIELD_LENGTH - suffix.length)}${suffix}`;
 }
 //# sourceMappingURL=virtual-entries.js.map

package/dist/entries/virtual-entries.js.map

@@ -1 +1 @@
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package/dist/index.d.ts

@@ -6,17 +6,21 @@ export * from "./shared/models.js";
 export * from "./shared/bootstrap-data.js";
 export * from "./shared/period-lock.js";
 export * from "./shared/parse-utils.js";
+export { MAX_TEXT_FIELD_LENGTH } from "./shared/text-limits.js";
 export * from "./entries/entries-types.js";
 export * from "./entries/import-export.js";
-export * from "./entries/example-entries.js";
 export * from "./entries/entry-record.js";
 export * from "./entries/default-master-data.js";
+export * from "./entries/category-resolution.js";
+export * from "./entries/book-account.js";
 export * from "./entries/quick-guide-data.js";
 export * from "./entries/virtual-entries.js";
 export * from "./assist/fixed-asset-data.js";
+export * from "./assist/fixed-asset-draft.js";
 export * from "./assist/fixed-asset-depreciation.js";
 export * from "./assist/opening-carryover.js";
 export * from "./archive/fiscal-period-archive.js";
+export { assertFiscalPeriodArchiveByteLength, MAX_FISCAL_PERIOD_ARCHIVE_BYTES, MAX_FISCAL_PERIOD_ARCHIVE_FILE_BYTES, } from "./archive/fiscal-period-archive-zip.js";
 export * from "./steps/period-check.js";
 export * from "./steps/step-derivation.js";
 export * from "./steps/step-trend.js";
@@ -24,6 +28,7 @@ export * from "./steps/summary.js";
 export * from "./steps/year-month.js";
 export * from "./steps/next-fiscal-period.js";
 export * from "./print/financial-statements-print.js";
+export * from "./print/entry-metadata.js";
 export * from "./print/fs-data.js";
 export * from "./print/general-ledger-print.js";
 export * from "./print/journal-print.js";

package/dist/index.d.ts.map

@@ -1 +1 @@
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