@rubydogjp/openkk-client-usecases 26.1.12 → 26.2.1

package/dist/assist/assist-state.js

@@ -1,64 +1,107 @@
 "use client";
 import { jsx as _jsx } from "react/jsx-runtime";
-import { createContext, useContext, useEffect, useMemo, useState, } from "react";
+import { createContext, useContext, useEffect, useMemo, useRef, useState, } from "react";
 import { useOpenkkAppState } from "../shared/openkk-app-state.js";
 import { useBackendApi } from "../shared/backend-api-context.js";
-import { useOpenkkConfig } from "../shared/openkk-config-context.js";
-import { parseAmount, parseBusinessRate, parseIsoLocalDate, AppError, computeStraightLineDepreciation, } from "@rubydogjp/openkk-client-domain";
+import { useOpenkkConfig, useOpenkkToday, } from "../shared/openkk-config-context.js";
+import { assertEditingUnlocked } from "../shared/editing-policy.js";
+import { isSelectedFiscalPeriodDataPurged } from "../shared/archive-data-policy.js";
+import { KeyedAsyncStateVersion } from "../shared/async-state-version.js";
+import { KeyedAsyncMutationQueue } from "../shared/async-mutation-queue.js";
+import { buildOpeningJournalLines, fixedAssetDraftToPatch, listFixedAssetsForPeriod, mapFixedAsset, mapOpeningJournalToRecord, nextOpeningCarryoverId, fixedAssetDraftBusinessRate, resolveFixedAssetAccountId, upsertFixedAsset, } from "./assist-state-helpers.js";
+import { capFixedAssetPreviewDate, draftBusinessRate, parseAmount, AppError, } from "@rubydogjp/openkk-client-domain";
 const AssistContext = createContext(null);
 export function OpenkkAssistProvider(props) {
     const backendApi = useBackendApi();
     const appState = useOpenkkAppState();
     const config = useOpenkkConfig();
+    const today = useOpenkkToday();
     const [fixedAssets, setFixedAssets] = useState([]);
     const [bookAccountNameById, setBookAccountNameById] = useState({});
-    const [bookAccountIdByName, setBookAccountIdByName] = useState({});
+    const [bookAccounts, setBookAccounts] = useState([]);
     const [bookAccountTypeById, setBookAccountTypeById] = useState({});
-    const [loadError, setLoadError] = useState(null);
+    const [taxCategories, setTaxCategories] = useState([]);
+    const [taxCategoryNameById, setTaxCategoryNameById] = useState({});
+    const [businessCategories, setBusinessCategories] = useState([]);
+    const [businessCategoryNameById, setBusinessCategoryNameById] = useState({});
+    const [masterLoadError, setMasterLoadError] = useState(null);
+    const [fixedAssetsLoadError, setFixedAssetsLoadError] = useState(null);
     const [reloadNonce, setReloadNonce] = useState(0);
+    const sessionUserId = appState.session?.user.id ?? null;
+    const selectedFiscalPeriodId = useRef(appState.currentFiscalPeriodId);
+    const periodVersions = useRef(new KeyedAsyncStateVersion());
+    const assetMutationQueue = useRef(new KeyedAsyncMutationQueue());
+    selectedFiscalPeriodId.current = appState.currentFiscalPeriodId;
+    const currentFiscalPeriod = appState.fiscalPeriods.find((period) => period.id === appState.currentFiscalPeriodId);
+    const currentFiscalPeriodEndDate = currentFiscalPeriod?.endDate ?? null;
+    const currentFiscalPeriodDataPurged = isSelectedFiscalPeriodDataPurged(appState.fiscalPeriods, appState.currentFiscalPeriodId);
+    const fixedAssetPreviewAsOf = useMemo(() => capFixedAssetPreviewDate(today, currentFiscalPeriodEndDate), [today, currentFiscalPeriodEndDate]);
     useEffect(() => {
+        if (sessionUserId == null) {
+            setMasterLoadError(null);
+            return;
+        }
         let cancelled = false;
         void (async () => {
             try {
-                const accounts = await backendApi.masterData.getBookAccounts();
+                const [accounts, taxCategories, businessCategories] = await Promise.all([
+                    backendApi.masterData.getBookAccounts(),
+                    backendApi.masterData.getTaxCategories(),
+                    backendApi.masterData.getBusinessCategories(),
+                ]);
                 if (cancelled)
                     return;
                 setBookAccountNameById(Object.fromEntries(accounts.map((account) => [account.id, account.name])));
-                setBookAccountIdByName(Object.fromEntries(accounts.map((account) => [account.name, account.id])));
+                setBookAccounts(accounts);
                 setBookAccountTypeById(Object.fromEntries(accounts.map((account) => [account.id, account.accountType])));
-                setLoadError(null);
+                setTaxCategories(taxCategories);
+                setTaxCategoryNameById(Object.fromEntries(taxCategories.map((category) => [category.id, category.name])));
+                setBusinessCategories(businessCategories);
+                setBusinessCategoryNameById(Object.fromEntries(businessCategories.map((category) => [category.id, category.name])));
+                setMasterLoadError(null);
             }
             catch (error) {
                 if (cancelled)
                     return;
                 console.error("[openkk] assist master data load failed:", error);
-                setLoadError(error);
+                setMasterLoadError(error);
             }
         })();
         return () => {
             cancelled = true;
         };
-    }, [reloadNonce]);
+    }, [reloadNonce, sessionUserId]);
     useEffect(() => {
         const fiscalPeriodId = appState.currentFiscalPeriodId;
-        if (fiscalPeriodId == null || fiscalPeriodId.length === 0) {
+        if (fiscalPeriodId == null ||
+            fiscalPeriodId.length === 0 ||
+            currentFiscalPeriodDataPurged) {
             setFixedAssets([]);
+            setFixedAssetsLoadError(null);
             return;
         }
         let cancelled = false;
+        const authOperationVersion = appState.captureAuthOperationVersion();
+        const readVersion = periodVersions.current.capture(fiscalPeriodId);
         void (async () => {
             try {
                 const remote = await backendApi.fixedAssets.getAll(fiscalPeriodId);
-                if (cancelled)
+                if (cancelled ||
+                    !appState.isAuthOperationCurrent(authOperationVersion) ||
+                    !periodVersions.current.isCurrent(fiscalPeriodId, readVersion)) {
                     return;
-                setFixedAssets(replaceLoadedFixedAssets(fiscalPeriodId, remote.map((asset) => mapFixedAssetToPreview(asset, bookAccountNameById[asset.bookAccountId], config.today))));
-                setLoadError(null);
+                }
+                setFixedAssets(remote.map((asset) => mapFixedAsset(asset, bookAccountNameById[asset.bookAccountId] ?? null, fixedAssetPreviewAsOf, currentFiscalPeriodEndDate)));
+                setFixedAssetsLoadError(null);
             }
             catch (error) {
-                if (cancelled)
+                if (cancelled ||
+                    !appState.isAuthOperationCurrent(authOperationVersion) ||
+                    !periodVersions.current.isCurrent(fiscalPeriodId, readVersion)) {
                     return;
+                }
                 console.error("[openkk] fixed assets load failed:", error);
-                setLoadError(error);
+                setFixedAssetsLoadError(error);
             }
         })();
         return () => {
@@ -67,74 +110,102 @@ export function OpenkkAssistProvider(props) {
     }, [
         appState.currentFiscalPeriodId,
         bookAccountNameById,
-        config.today,
+        currentFiscalPeriodEndDate,
+        currentFiscalPeriodDataPurged,
+        fixedAssetPreviewAsOf,
         reloadNonce,
     ]);
     const value = useMemo(() => {
+        const loadError = masterLoadError ?? fixedAssetsLoadError;
         return {
-            listFixedAssets() {
-                return fixedAssets;
+            listFixedAssets(fiscalPeriodId) {
+                return listFixedAssetsForPeriod(fixedAssets, fiscalPeriodId);
             },
             getFixedAsset(assetId) {
                 return fixedAssets.find((asset) => asset.id === assetId) ?? null;
             },
             async addFixedAsset(draft) {
+                assertEditingUnlocked(config.editingPolicy, "assist.addFixedAsset");
+                const authOperationVersion = appState.captureAuthOperationVersion();
                 const fiscalPeriodId = appState.currentFiscalPeriodId;
-                if (fiscalPeriodId == null || fiscalPeriodId.length === 0) {
+                if (fiscalPeriodId == null)
                     return null;
-                }
-                const accountId = bookAccountIdByName[draft.account] ?? null;
-                if (accountId == null || accountId.length === 0) {
+                periodVersions.current.invalidate(fiscalPeriodId);
+                const accountId = resolveFixedAssetAccountId(null, draft.account, bookAccounts);
+                if (accountId == null) {
                     throw new AppError({
                         messageForDeveloper: "assist.addFixedAsset: accountId missing",
                         messageForUser: "勘定科目が解決できないため保存できませんでした",
                         originalMessage: null,
                         statusCode: null,
+                        code: null,
                     });
                 }
-                const created = await backendApi.fixedAssets.create(fiscalPeriodId, {
-                    name: draft.name,
-                    acquisitionDate: draft.acquisitionDate,
-                    acquisitionCost: parseAmount(draft.acquisitionCost),
-                    usefulLife: Math.max(1, Math.round(draft.usefulLife) || 1),
-                    depreciationMethod: "straight_line",
-                    businessRate: Math.max(0, Math.min(100, draft.businessRatePercent)) / 100,
-                    bookAccountId: accountId,
-                });
-                setFixedAssets((current) => [
-                    ...current,
-                    mapFixedAssetToPreview(created, bookAccountNameById[created.bookAccountId], config.today),
-                ]);
-                return created.id;
+                try {
+                    const created = await backendApi.fixedAssets.create(fiscalPeriodId, {
+                        name: draft.name,
+                        acquisitionDate: draft.acquisitionDate,
+                        acquisitionCost: parseAmount(draft.acquisitionCost),
+                        usefulLife: Math.max(1, Math.round(draft.usefulLife) || 1),
+                        depreciationMethod: "straight_line",
+                        businessRate: fixedAssetDraftBusinessRate(draft),
+                        bookAccountId: accountId,
+                    });
+                    appState.assertAuthOperationCurrent(authOperationVersion);
+                    if (selectedFiscalPeriodId.current === fiscalPeriodId) {
+                        const mapped = mapFixedAsset(created, bookAccountNameById[created.bookAccountId] ?? null, fixedAssetPreviewAsOf, currentFiscalPeriodEndDate ?? null);
+                        setFixedAssets((current) => upsertFixedAsset(current, mapped));
+                    }
+                    return created.id;
+                }
+                finally {
+                    periodVersions.current.invalidate(fiscalPeriodId);
+                }
             },
             async updateFixedAsset(assetId, draft) {
+                assertEditingUnlocked(config.editingPolicy, "assist.updateFixedAsset");
+                const authOperationVersion = appState.captureAuthOperationVersion();
                 const current = fixedAssets.find((asset) => asset.id === assetId) ?? null;
-                const fiscalPeriodId = current?.fiscalPeriodId ?? appState.currentFiscalPeriodId ?? "";
-                if (fiscalPeriodId.length === 0)
+                const fiscalPeriodId = current?.fiscalPeriodId ?? appState.currentFiscalPeriodId;
+                if (fiscalPeriodId == null)
                     return false;
-                // ユーザーが科目名を変更した場合は draft 側を優先して解決する。
-                const accountId = bookAccountIdByName[draft.account] ?? current?.accountId ?? null;
-                if (accountId == null || accountId.length === 0) {
+                const accountId = resolveFixedAssetAccountId(current == null
+                    ? null
+                    : {
+                        accountId: current.bookAccountId,
+                        accountName: current.accountName,
+                    }, draft.account, bookAccounts);
+                if (accountId == null) {
                     throw new AppError({
                         messageForDeveloper: "assist.updateFixedAsset: accountId missing",
                         messageForUser: "勘定科目が解決できないため保存できませんでした",
                         originalMessage: null,
                         statusCode: null,
+                        code: null,
                     });
                 }
-                // 簿価・進捗・残期間は計算で導出するため保存しない。保存するのは
-                // 償却計算の元になる「真実」の値（取得価額・取得日・耐用年数・事業割合）のみ。
-                const patched = await backendApi.fixedAssets.patch(fiscalPeriodId, assetId, fixedAssetDraftToPatch(draft, accountId));
-                setFixedAssets((currentList) => currentList.map((asset) => asset.id === assetId
-                    ? mapFixedAssetToPreview(patched, bookAccountNameById[patched.bookAccountId], config.today)
-                    : asset));
-                return true;
+                return await assetMutationQueue.current.run(assetId, async () => {
+                    appState.assertAuthOperationCurrent(authOperationVersion);
+                    periodVersions.current.invalidate(fiscalPeriodId);
+                    try {
+                        const patched = await backendApi.fixedAssets.patch(fiscalPeriodId, assetId, fixedAssetDraftToPatch(draft, accountId));
+                        appState.assertAuthOperationCurrent(authOperationVersion);
+                        if (selectedFiscalPeriodId.current === fiscalPeriodId) {
+                            const mapped = mapFixedAsset(patched, bookAccountNameById[patched.bookAccountId] ?? null, fixedAssetPreviewAsOf, currentFiscalPeriodEndDate ?? null);
+                            setFixedAssets((currentList) => upsertFixedAsset(currentList, mapped));
+                        }
+                        return true;
+                    }
+                    finally {
+                        periodVersions.current.invalidate(fiscalPeriodId);
+                    }
+                });
             },
             listOpeningCarryovers(fiscalPeriodId) {
                 const period = appState.fiscalPeriods.find((p) => p.id === fiscalPeriodId);
-                const journals = period?.opening?.openingJournals ?? [];
+                const journals = period?.opening.journals ?? [];
                 return journals
-                    .map((journal) => mapOpeningJournalToRecord(journal, fiscalPeriodId, bookAccountNameById, bookAccountTypeById))
+                    .map((journal) => mapOpeningJournalToRecord(journal, fiscalPeriodId, bookAccountNameById, bookAccountTypeById, taxCategoryNameById, businessCategoryNameById))
                     .sort((left, right) => {
                     const byDate = left.date.localeCompare(right.date);
                     if (byDate !== 0)
@@ -144,164 +215,133 @@ export function OpenkkAssistProvider(props) {
             },
             getOpeningCarryover(carryoverId) {
                 const fiscalPeriodId = appState.currentFiscalPeriodId;
-                if (fiscalPeriodId == null || fiscalPeriodId.length === 0)
+                if (fiscalPeriodId == null)
                     return null;
                 const period = appState.fiscalPeriods.find((p) => p.id === fiscalPeriodId);
-                const journals = period?.opening?.openingJournals ?? [];
+                const journals = period?.opening.journals ?? [];
                 const journal = journals.find((item) => item.id === carryoverId);
                 if (journal == null)
                     return null;
-                return mapOpeningJournalToRecord(journal, fiscalPeriodId, bookAccountNameById, bookAccountTypeById);
+                return mapOpeningJournalToRecord(journal, fiscalPeriodId, bookAccountNameById, bookAccountTypeById, taxCategoryNameById, businessCategoryNameById);
             },
-            async addOpeningCarryover(fiscalPeriodId) {
+            async addOpeningCarryover(fiscalPeriodId, draft) {
+                assertEditingUnlocked(config.editingPolicy, "assist.addOpeningCarryover");
                 const period = appState.fiscalPeriods.find((p) => p.id === fiscalPeriodId);
-                const opening = period?.opening;
-                if (period == null || opening == null)
+                if (period == null)
                     return null;
-                const debitAccountId = bookAccountIdByName["売掛金"] ??
-                    Object.values(bookAccountIdByName)[0] ??
-                    "";
-                const creditAccountId = bookAccountIdByName["売上"] ??
-                    Object.values(bookAccountIdByName)[0] ??
-                    "";
-                if (debitAccountId === "" || creditAccountId === "") {
-                    throw new AppError({
-                        messageForDeveloper: "assist.addOpeningCarryover: account resolution failed",
-                        messageForUser: "勘定科目が取得できないため再振替仕訳を作成できませんでした",
-                        originalMessage: null,
-                        statusCode: null,
+                let nextId = null;
+                const updated = await appState.updateFiscalPeriod(fiscalPeriodId, (currentPeriod) => {
+                    const currentOpening = currentPeriod.opening;
+                    const generatedId = nextOpeningCarryoverId(fiscalPeriodId, currentOpening.journals);
+                    nextId = generatedId;
+                    const lines = buildOpeningJournalLines(generatedId, draft, {
+                        accounts: bookAccounts,
+                        taxCategories,
+                        businessCategories,
                     });
-                }
-                const nextId = nextOpeningCarryoverId(fiscalPeriodId, opening.openingJournals ?? []);
-                const newJournal = {
-                    id: nextId,
-                    date: period.startDate,
-                    description: "期首再振替",
-                    businessRate: 1,
-                    lines: [
-                        {
-                            id: `${nextId}-d`,
-                            side: "debit",
-                            bookAccountId: debitAccountId,
-                            amount: 0,
-                            partnerName: "",
-                            taxCategoryId: "",
-                            businessCategoryId: "",
-                        },
-                        {
-                            id: `${nextId}-c`,
-                            side: "credit",
-                            bookAccountId: creditAccountId,
-                            amount: 0,
-                            partnerName: "",
-                            taxCategoryId: "",
-                            businessCategoryId: "",
+                    if (lines == null) {
+                        throw openingCarryoverAccountResolutionError("assist.addOpeningCarryover");
+                    }
+                    const newJournal = {
+                        id: generatedId,
+                        date: draft.date,
+                        description: draft.description,
+                        businessRate: draftBusinessRate(draft),
+                        lines,
+                    };
+                    return {
+                        opening: {
+                            balanceLines: currentOpening.balanceLines,
+                            journals: [
+                                ...currentOpening.journals,
+                                newJournal,
+                            ],
                         },
-                    ],
-                };
-                const updatedJournals = [
-                    ...(opening.openingJournals ?? []),
-                    newJournal,
-                ];
-                await appState.updateFiscalPeriod(fiscalPeriodId, {
-                    opening: {
-                        ...opening,
-                        openingJournals: updatedJournals,
-                    },
+                    };
                 });
-                return nextId;
+                return updated ? nextId : null;
             },
             async updateOpeningCarryover(carryoverId, draft) {
+                assertEditingUnlocked(config.editingPolicy, "assist.updateOpeningCarryover");
                 const fiscalPeriodId = appState.currentFiscalPeriodId;
-                if (fiscalPeriodId == null || fiscalPeriodId.length === 0)
+                if (fiscalPeriodId == null)
                     return false;
                 const period = appState.fiscalPeriods.find((p) => p.id === fiscalPeriodId);
-                const opening = period?.opening;
-                if (period == null || opening == null)
+                if (period == null)
                     return false;
-                const debitAccountId = resolveBookAccountIdByName(draft.debit, bookAccountIdByName) ?? "";
-                const creditAccountId = resolveBookAccountIdByName(draft.credit, bookAccountIdByName) ?? "";
-                if (debitAccountId === "" || creditAccountId === "") {
-                    throw new AppError({
-                        messageForDeveloper: "assist.updateOpeningCarryover: account resolution failed",
-                        messageForUser: "勘定科目が解決できないため保存できませんでした",
-                        originalMessage: null,
-                        statusCode: null,
+                return await appState.updateFiscalPeriod(fiscalPeriodId, (currentPeriod) => {
+                    const currentOpening = currentPeriod.opening;
+                    const journals = currentOpening.journals;
+                    const target = journals.find((journal) => journal.id === carryoverId);
+                    if (target == null)
+                        return null;
+                    const lines = buildOpeningJournalLines(target.id, draft, {
+                        accounts: bookAccounts,
+                        taxCategories,
+                        businessCategories,
                     });
-                }
-                const journals = opening.openingJournals ?? [];
-                let updated = false;
-                const nextJournals = journals.map((journal) => {
-                    if (journal.id !== carryoverId)
-                        return journal;
-                    updated = true;
-                    return {
-                        ...journal,
+                    if (lines == null) {
+                        throw openingCarryoverAccountResolutionError("assist.updateOpeningCarryover");
+                    }
+                    const nextJournal = {
+                        ...target,
                         date: draft.date,
                         description: draft.description,
-                        businessRate: parseBusinessRate(draft.businessRate),
-                        lines: [
-                            {
-                                id: journal.lines.find((line) => line.side === "debit")?.id ??
-                                    `${journal.id}-d`,
-                                side: "debit",
-                                bookAccountId: debitAccountId,
-                                amount: parseAmount(draft.debitAmount),
-                                partnerName: draft.partner,
-                                taxCategoryId: draft.taxCategory,
-                                businessCategoryId: draft.businessCategory,
-                            },
-                            {
-                                id: journal.lines.find((line) => line.side === "credit")?.id ??
-                                    `${journal.id}-c`,
-                                side: "credit",
-                                bookAccountId: creditAccountId,
-                                amount: parseAmount(draft.creditAmount),
-                                partnerName: draft.partner,
-                                taxCategoryId: draft.taxCategory,
-                                businessCategoryId: draft.businessCategory,
-                            },
-                        ],
+                        businessRate: draftBusinessRate(draft),
+                        lines,
+                    };
+                    return {
+                        opening: {
+                            balanceLines: currentOpening.balanceLines,
+                            journals: journals.map((journal) => journal.id === carryoverId ? nextJournal : journal),
+                        },
                     };
                 });
-                if (!updated)
-                    return false;
-                await appState.updateFiscalPeriod(fiscalPeriodId, {
-                    opening: {
-                        ...opening,
-                        openingJournals: nextJournals,
-                    },
-                });
-                return true;
             },
             async deleteFixedAsset(assetId) {
+                assertEditingUnlocked(config.editingPolicy, "assist.deleteFixedAsset");
+                const authOperationVersion = appState.captureAuthOperationVersion();
                 const current = fixedAssets.find((asset) => asset.id === assetId) ?? null;
-                const fiscalPeriodId = current?.fiscalPeriodId ?? appState.currentFiscalPeriodId ?? "";
-                if (fiscalPeriodId.length === 0)
+                const fiscalPeriodId = current?.fiscalPeriodId ?? appState.currentFiscalPeriodId;
+                if (fiscalPeriodId == null)
                     return false;
-                await backendApi.fixedAssets.remove(fiscalPeriodId, assetId);
-                setFixedAssets((currentList) => currentList.filter((asset) => asset.id !== assetId));
-                return true;
+                return await assetMutationQueue.current.run(assetId, async () => {
+                    appState.assertAuthOperationCurrent(authOperationVersion);
+                    periodVersions.current.invalidate(fiscalPeriodId);
+                    try {
+                        await backendApi.fixedAssets.remove(fiscalPeriodId, assetId);
+                        appState.assertAuthOperationCurrent(authOperationVersion);
+                        if (selectedFiscalPeriodId.current === fiscalPeriodId) {
+                            setFixedAssets((currentList) => currentList.filter((asset) => asset.id !== assetId));
+                        }
+                        return true;
+                    }
+                    finally {
+                        periodVersions.current.invalidate(fiscalPeriodId);
+                    }
+                });
             },
             async deleteOpeningCarryover(carryoverId) {
+                assertEditingUnlocked(config.editingPolicy, "assist.deleteOpeningCarryover");
                 const fiscalPeriodId = appState.currentFiscalPeriodId;
-                if (fiscalPeriodId == null || fiscalPeriodId.length === 0)
+                if (fiscalPeriodId == null)
                     return false;
                 const period = appState.fiscalPeriods.find((p) => p.id === fiscalPeriodId);
-                const opening = period?.opening;
-                if (period == null || opening == null)
-                    return false;
-                const journals = opening.openingJournals ?? [];
-                const nextJournals = journals.filter((journal) => journal.id !== carryoverId);
-                if (nextJournals.length === journals.length)
+                if (period == null)
                     return false;
-                await appState.updateFiscalPeriod(fiscalPeriodId, {
-                    opening: {
-                        ...opening,
-                        openingJournals: nextJournals,
-                    },
+                return await appState.updateFiscalPeriod(fiscalPeriodId, (currentPeriod) => {
+                    const currentOpening = currentPeriod.opening;
+                    const journals = currentOpening.journals;
+                    const nextJournals = journals.filter((journal) => journal.id !== carryoverId);
+                    if (nextJournals.length === journals.length)
+                        return null;
+                    return {
+                        opening: {
+                            balanceLines: currentOpening.balanceLines,
+                            journals: nextJournals,
+                        },
+                    };
                 });
-                return true;
             },
             loadError,
             reload() {
@@ -311,140 +351,29 @@ export function OpenkkAssistProvider(props) {
     }, [
         appState.currentFiscalPeriodId,
         appState.fiscalPeriods,
-        bookAccountIdByName,
+        bookAccounts,
         bookAccountNameById,
         bookAccountTypeById,
-        config.today,
+        businessCategories,
+        businessCategoryNameById,
+        currentFiscalPeriodEndDate,
+        fixedAssetPreviewAsOf,
         fixedAssets,
-        loadError,
+        fixedAssetsLoadError,
+        masterLoadError,
+        taxCategories,
+        taxCategoryNameById,
     ]);
     return (_jsx(AssistContext.Provider, { value: value, children: props.children }));
 }
-export function replaceLoadedFixedAssets(fiscalPeriodId, nextAssets) {
-    if (fiscalPeriodId == null || fiscalPeriodId.length === 0)
-        return [];
-    return nextAssets;
-}
-export function nextOpeningCarryoverId(fiscalPeriodId, journals) {
-    const prefix = `oc-${fiscalPeriodId}-`;
-    const maxSuffix = journals.reduce((max, journal) => {
-        if (!journal.id.startsWith(prefix))
-            return max;
-        const suffix = Number(journal.id.slice(prefix.length));
-        return Number.isInteger(suffix) && suffix > max ? suffix : max;
-    }, 0);
-    return `${prefix}${maxSuffix + 1}`;
-}
-function mapOpeningJournalToRecord(journal, fiscalPeriodId, accountNameById, accountTypeById) {
-    const debit = journal.lines.find((line) => line.side === "debit");
-    const credit = journal.lines.find((line) => line.side === "credit");
-    return {
-        id: journal.id,
-        fiscalPeriodId,
-        date: journal.date,
-        description: journal.description,
-        debit: accountNameById[debit?.bookAccountId ?? ""] ?? debit?.bookAccountId ?? "",
-        debitType: accountTypeById[debit?.bookAccountId ?? ""] ?? "asset",
-        debitAmount: formatAmount(debit?.amount ?? 0),
-        credit: accountNameById[credit?.bookAccountId ?? ""] ??
-            credit?.bookAccountId ??
-            "",
-        creditType: accountTypeById[credit?.bookAccountId ?? ""] ?? "revenue",
-        creditAmount: formatAmount(credit?.amount ?? 0),
-        partner: debit?.partnerName ?? credit?.partnerName ?? "",
-        taxCategory: debit?.taxCategoryId ?? credit?.taxCategoryId ?? "対象外",
-        businessCategory: debit?.businessCategoryId ?? credit?.businessCategoryId ?? "対象外",
-        businessRate: String(Math.round((journal.businessRate ?? 1) * 100)),
-        debitBookAccountId: debit?.bookAccountId,
-        creditBookAccountId: credit?.bookAccountId,
-    };
-}
-function resolveBookAccountIdByName(name, accountIdByName) {
-    const id = accountIdByName[name];
-    return id == null || id.length === 0 ? null : id;
-}
-function formatAmount(value) {
-    return new Intl.NumberFormat("ja-JP").format(Math.abs(value));
-}
-function mapFixedAssetToPreview(asset, accountName, today) {
-    // 売却・廃棄・除却済みは処分日（無ければ今日）で償却を打ち切る。
-    const isClosed = asset.status !== "active";
-    const asOf = isClosed && asset.disposalDate
-        ? (parseIsoLocalDate(asset.disposalDate) ?? today)
-        : today;
-    const depreciation = computeStraightLineDepreciation({
-        acquisitionDate: asset.acquisitionDate,
-        acquisitionCost: asset.acquisitionCost,
-        usefulLife: asset.usefulLife,
-        asOf,
+function openingCarryoverAccountResolutionError(operation) {
+    return new AppError({
+        messageForDeveloper: `${operation}: account resolution failed`,
+        messageForUser: "勘定科目が解決できないため保存できませんでした",
+        originalMessage: null,
+        statusCode: null,
+        code: null,
     });
-    return {
-        id: asset.id,
-        fiscalPeriodId: asset.fiscalPeriodId,
-        name: asset.name,
-        account: accountName ?? asset.bookAccountId,
-        accountId: asset.bookAccountId,
-        period: depreciation.periodLabel,
-        remaining: depreciation.remainingLabel,
-        progress: depreciation.progress,
-        current: formatYen(depreciation.currentBookValue),
-        purchase: formatYen(asset.acquisitionCost),
-        status: mapFixedAssetStatusLabel(asset.status),
-        depreciationAmount: formatYen(depreciation.annualDepreciation),
-        acquisitionDate: asset.acquisitionDate,
-        acquisitionCost: asset.acquisitionCost,
-        usefulLife: asset.usefulLife,
-        businessRate: asset.businessRate,
-        disposalDate: asset.disposalDate || undefined,
-        disposalPrice: asset.disposalPrice
-            ? formatYen(asset.disposalPrice)
-            : undefined,
-    };
-}
-function formatYen(value) {
-    return new Intl.NumberFormat("ja-JP").format(value);
-}
-function mapFixedAssetStatusLabel(status) {
-    if (status === "active")
-        return "償却中";
-    if (status === "sold")
-        return "売却済";
-    if (status === "disposed")
-        return "廃棄済";
-    if (status === "retired")
-        return "完了";
-    return status;
-}
-function mapFixedAssetStatusApi(statusLabel) {
-    if (statusLabel === "償却中")
-        return "active";
-    if (statusLabel === "売却済")
-        return "sold";
-    if (statusLabel === "廃棄済")
-        return "disposed";
-    if (statusLabel === "完了")
-        return "retired";
-    return "active";
-}
-export function fixedAssetDraftToPatch(draft, bookAccountId) {
-    return {
-        name: draft.name,
-        acquisitionDate: draft.acquisitionDate,
-        acquisitionCost: parseAmount(draft.acquisitionCost),
-        usefulLife: Math.max(1, Math.round(draft.usefulLife) || 1),
-        businessRate: Math.max(0, Math.min(100, draft.businessRatePercent)) / 100,
-        status: mapFixedAssetStatusApi(draft.status),
-        disposalDate: isFixedAssetClosedStatus(draft.status)
-            ? (draft.disposalDate ?? "")
-            : "",
-        disposalPrice: draft.status === "売却済" ? parseAmount(draft.disposalPrice ?? "0") : 0,
-        bookAccountId,
-    };
-}
-function isFixedAssetClosedStatus(statusLabel) {
-    return (statusLabel === "売却済" ||
-        statusLabel === "廃棄済" ||
-        statusLabel === "完了");
 }
 export function useOpenkkAssist() {
     const value = useContext(AssistContext);
@@ -454,6 +383,7 @@ export function useOpenkkAssist() {
             messageForUser: "補助データを読み込めませんでした",
             originalMessage: null,
             statusCode: null,
+            code: null,
         });
     }
     return value;