@rubydogjp/openkk-sqlite-adapter 26.2.0

package/dist/schema.d.ts

@@ -0,0 +1,7 @@
+export type SchemaMigration = {
+    version: number;
+    sql: string;
+};
+export declare const SCHEMA_MIGRATIONS: SchemaMigration[];
+export declare const SCHEMA_VERSION: number;
+//# sourceMappingURL=schema.d.ts.map

package/dist/schema.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"schema.d.ts","sourceRoot":"","sources":["../src/schema.ts"],"names":[],"mappings":"AAAA,MAAM,MAAM,eAAe,GAAG;IAC5B,OAAO,EAAE,MAAM,CAAC;IAChB,GAAG,EAAE,MAAM,CAAC;CACb,CAAC;AA8qBF,eAAO,MAAM,iBAAiB,EAAE,eAAe,EAK9C,CAAC;AAEF,eAAO,MAAM,cAAc,QAC+B,CAAC"}

package/dist/schema.js

@@ -0,0 +1,688 @@
+const MIGRATION_V1 = {
+    version: 1,
+    sql: `
+CREATE TABLE openkk_meta (
+  key   TEXT PRIMARY KEY,
+  value TEXT NOT NULL
+);
+
+CREATE TABLE fiscal_periods (
+  id         TEXT PRIMARY KEY,
+  user_id    TEXT NOT NULL,
+  data       TEXT NOT NULL,
+  created_at INTEGER NOT NULL,
+  updated_at INTEGER NOT NULL
+);
+CREATE INDEX idx_fiscal_periods_user_id ON fiscal_periods(user_id);
+
+CREATE TABLE entries (
+  id               TEXT PRIMARY KEY,
+  fiscal_period_id TEXT NOT NULL,
+  date             TEXT NOT NULL,
+  data             TEXT NOT NULL,
+  created_at       INTEGER NOT NULL,
+  updated_at       INTEGER NOT NULL
+);
+CREATE INDEX idx_entries_fiscal_period_id ON entries(fiscal_period_id);
+CREATE INDEX idx_entries_fp_date ON entries(fiscal_period_id, date);
+
+CREATE TABLE fixed_assets (
+  id               TEXT PRIMARY KEY,
+  fiscal_period_id TEXT NOT NULL,
+  data             TEXT NOT NULL,
+  created_at       INTEGER NOT NULL,
+  updated_at       INTEGER NOT NULL
+);
+CREATE INDEX idx_fixed_assets_fiscal_period_id ON fixed_assets(fiscal_period_id);
+
+CREATE TABLE closings (
+  fiscal_period_id TEXT NOT NULL,
+  year             INTEGER NOT NULL,
+  is_provisional   INTEGER NOT NULL,
+  PRIMARY KEY (fiscal_period_id, year)
+);
+`.trim(),
+};
+const MIGRATION_V2 = {
+    version: 2,
+    sql: `
+CREATE TEMP TABLE openkk_migration_guard (
+  value INTEGER NOT NULL CHECK (value = 0)
+);
+INSERT INTO openkk_migration_guard(value)
+SELECT COUNT(*) FROM entries e
+LEFT JOIN fiscal_periods fp ON fp.id = e.fiscal_period_id
+WHERE fp.id IS NULL;
+DELETE FROM openkk_migration_guard;
+INSERT INTO openkk_migration_guard(value)
+SELECT COUNT(*) FROM fixed_assets fa
+LEFT JOIN fiscal_periods fp ON fp.id = fa.fiscal_period_id
+WHERE fp.id IS NULL;
+DELETE FROM openkk_migration_guard;
+INSERT INTO openkk_migration_guard(value)
+SELECT COUNT(*) FROM closings c
+LEFT JOIN fiscal_periods fp ON fp.id = c.fiscal_period_id
+WHERE fp.id IS NULL;
+DROP TABLE openkk_migration_guard;
+
+CREATE TEMP TABLE openkk_legacy_openings AS
+SELECT
+  id AS fiscal_period_id,
+  CASE
+    WHEN json_type(data, '$.opening') = 'object'
+      THEN json_extract(data, '$.opening')
+    ELSE '{}'
+  END AS data,
+  created_at,
+  updated_at
+FROM fiscal_periods;
+
+CREATE TABLE fiscal_periods_v2 (
+  id         TEXT PRIMARY KEY,
+  user_id    TEXT NOT NULL,
+  data       TEXT NOT NULL CHECK (
+    json_valid(data)
+    AND json_type(data, '$.id') IS 'text'
+    AND json_extract(data, '$.id') = id
+    AND json_type(data, '$.name') IS 'text'
+    AND json_type(data, '$.startDate') IS 'text'
+    AND json_type(data, '$.endDate') IS 'text'
+    AND json_type(data, '$.phase') IS 'text'
+    AND json_extract(data, '$.phase') IN ('pre_opening', 'journalizing', 'pre_closing', 'post_closing')
+    AND json_type(data, '$.archiveStatus') IS 'text'
+    AND json_extract(data, '$.archiveStatus') IN ('active', 'archived')
+    AND (json_type(data, '$.settingsCompleted') IS 'true' OR json_type(data, '$.settingsCompleted') IS 'false')
+    AND (json_type(data, '$.openingBalancesCompleted') IS 'true' OR json_type(data, '$.openingBalancesCompleted') IS 'false')
+    AND (json_type(data, '$.documentsReceivedCompleted') IS 'true' OR json_type(data, '$.documentsReceivedCompleted') IS 'false')
+    AND json_type(data, '$.opening') IS NULL
+  ),
+  created_at INTEGER NOT NULL,
+  updated_at INTEGER NOT NULL
+);
+INSERT INTO fiscal_periods_v2(id, user_id, data, created_at, updated_at)
+SELECT
+  id,
+  user_id,
+  json_set(
+    json_remove(data, '$.opening', '$.stage', '$.archived'),
+    '$.phase', CASE
+      WHEN EXISTS (
+        SELECT 1 FROM closings c
+        WHERE c.fiscal_period_id = fiscal_periods.id AND c.is_provisional = 0
+      ) THEN 'post_closing'
+      WHEN EXISTS (
+        SELECT 1 FROM closings c
+        WHERE c.fiscal_period_id = fiscal_periods.id AND c.is_provisional = 1
+      ) THEN 'pre_closing'
+      WHEN json_extract(data, '$.stage') = 'post_closing' THEN 'post_closing'
+      WHEN json_extract(data, '$.stage') = 'journalizing' THEN 'journalizing'
+      ELSE 'pre_opening'
+    END,
+    '$.archiveStatus', CASE
+      WHEN json_extract(data, '$.archived') = 1 THEN 'archived'
+      ELSE 'active'
+    END
+  ),
+  created_at,
+  updated_at
+FROM fiscal_periods;
+DROP TABLE fiscal_periods;
+ALTER TABLE fiscal_periods_v2 RENAME TO fiscal_periods;
+CREATE INDEX idx_fiscal_periods_user_created_id
+  ON fiscal_periods(user_id, created_at, id);
+
+CREATE TABLE openings (
+  id               TEXT PRIMARY KEY,
+  fiscal_period_id TEXT NOT NULL UNIQUE REFERENCES fiscal_periods(id) ON DELETE CASCADE,
+  created_at       INTEGER NOT NULL,
+  updated_at       INTEGER NOT NULL
+);
+
+CREATE TABLE opening_balance_lines (
+  opening_id TEXT NOT NULL REFERENCES openings(id) ON DELETE CASCADE,
+  id         TEXT NOT NULL,
+  account_id TEXT NOT NULL,
+  amount     REAL NOT NULL CHECK (amount >= 0),
+  position   INTEGER NOT NULL CHECK (position >= 0),
+  PRIMARY KEY (opening_id, id),
+  UNIQUE (opening_id, account_id)
+);
+CREATE INDEX idx_opening_balance_lines_order
+  ON opening_balance_lines(opening_id, position, id);
+
+CREATE TABLE opening_journals (
+  opening_id    TEXT NOT NULL REFERENCES openings(id) ON DELETE CASCADE,
+  id            TEXT NOT NULL,
+  date          TEXT NOT NULL CHECK (date = date(date)),
+  description   TEXT NOT NULL,
+  business_rate REAL NOT NULL CHECK (business_rate BETWEEN 0 AND 1),
+  position      INTEGER NOT NULL CHECK (position >= 0),
+  PRIMARY KEY (opening_id, id)
+);
+CREATE INDEX idx_opening_journals_order
+  ON opening_journals(opening_id, position, id);
+
+CREATE TABLE opening_journal_lines (
+  opening_id             TEXT NOT NULL,
+  opening_journal_id     TEXT NOT NULL,
+  id                     TEXT NOT NULL,
+  side                   TEXT NOT NULL CHECK (side IN ('debit', 'credit')),
+  book_account_id        TEXT NOT NULL,
+  amount                 REAL NOT NULL CHECK (amount >= 0),
+  partner_name           TEXT NOT NULL,
+  tax_category_id        TEXT NOT NULL,
+  business_category_id   TEXT NOT NULL,
+  position               INTEGER NOT NULL CHECK (position >= 0),
+  PRIMARY KEY (opening_id, opening_journal_id, id),
+  FOREIGN KEY (opening_id, opening_journal_id)
+    REFERENCES opening_journals(opening_id, id) ON DELETE CASCADE
+);
+CREATE INDEX idx_opening_journal_lines_order
+  ON opening_journal_lines(opening_id, opening_journal_id, position, id);
+
+INSERT INTO openings(id, fiscal_period_id, created_at, updated_at)
+SELECT
+  COALESCE(json_extract(data, '$.id'), 'op-' || fiscal_period_id),
+  fiscal_period_id,
+  created_at,
+  updated_at
+FROM openkk_legacy_openings;
+
+INSERT INTO opening_balance_lines(opening_id, id, account_id, amount, position)
+SELECT
+  o.id,
+  json_extract(line.value, '$.id'),
+  json_extract(line.value, '$.accountId'),
+  json_extract(line.value, '$.amount'),
+  CAST(line.key AS INTEGER)
+FROM openkk_legacy_openings legacy
+JOIN openings o ON o.fiscal_period_id = legacy.fiscal_period_id
+JOIN json_each(legacy.data, '$.openingBalanceLines') line
+WHERE json_type(legacy.data, '$.openingBalanceLines') = 'array';
+
+INSERT INTO opening_journals(opening_id, id, date, description, business_rate, position)
+SELECT
+  o.id,
+  json_extract(journal.value, '$.id'),
+  json_extract(journal.value, '$.date'),
+  json_extract(journal.value, '$.description'),
+  json_extract(journal.value, '$.businessRate'),
+  CAST(journal.key AS INTEGER)
+FROM openkk_legacy_openings legacy
+JOIN openings o ON o.fiscal_period_id = legacy.fiscal_period_id
+JOIN json_each(legacy.data, '$.carryoverJournals') journal
+WHERE json_type(legacy.data, '$.carryoverJournals') = 'array';
+
+INSERT INTO opening_journal_lines(
+  opening_id, opening_journal_id, id, side, book_account_id, amount,
+  partner_name, tax_category_id, business_category_id, position
+)
+SELECT
+  o.id,
+  json_extract(journal.value, '$.id'),
+  json_extract(line.value, '$.id'),
+  json_extract(line.value, '$.side'),
+  json_extract(line.value, '$.bookAccountId'),
+  json_extract(line.value, '$.amount'),
+  COALESCE(json_extract(line.value, '$.partnerName'), ''),
+  COALESCE(json_extract(line.value, '$.taxCategoryName'), ''),
+  COALESCE(json_extract(line.value, '$.businessCategoryName'), ''),
+  CAST(line.key AS INTEGER)
+FROM openkk_legacy_openings legacy
+JOIN openings o ON o.fiscal_period_id = legacy.fiscal_period_id
+JOIN json_each(legacy.data, '$.carryoverJournals') journal
+JOIN json_each(journal.value, '$.lines') line
+WHERE json_type(legacy.data, '$.carryoverJournals') = 'array';
+
+DROP TABLE openkk_legacy_openings;
+
+CREATE TEMP TABLE openkk_legacy_entry_lines AS
+SELECT
+  e.id AS entry_id,
+  json_extract(line.value, '$.side') AS side,
+  json_extract(line.value, '$.bookAccountId') AS book_account_id,
+  json_extract(line.value, '$.amount') AS amount,
+  COALESCE(json_extract(line.value, '$.partnerName'), '') AS partner_name,
+  COALESCE(json_extract(line.value, '$.taxCategoryName'), '') AS tax_category_id,
+  COALESCE(json_extract(line.value, '$.businessCategoryName'), '') AS business_category_id,
+  CAST(line.key AS INTEGER) AS position
+FROM entries e
+JOIN json_each(e.data, '$.lines') line
+WHERE json_type(e.data, '$.lines') = 'array';
+
+CREATE TABLE entries_v2 (
+  id               TEXT PRIMARY KEY,
+  fiscal_period_id TEXT NOT NULL REFERENCES fiscal_periods(id) ON DELETE CASCADE,
+  date             TEXT NOT NULL CHECK (date = date(date)),
+  local_id         TEXT NOT NULL,
+  description      TEXT NOT NULL,
+  business_rate    REAL NOT NULL CHECK (business_rate BETWEEN 0 AND 1),
+  created_at       INTEGER NOT NULL,
+  updated_at       INTEGER NOT NULL
+);
+INSERT INTO entries_v2(
+  id, fiscal_period_id, date, local_id, description, business_rate, created_at, updated_at
+)
+SELECT
+  id,
+  fiscal_period_id,
+  date,
+  COALESCE(json_extract(data, '$.localId'), ''),
+  json_extract(data, '$.description'),
+  json_extract(data, '$.businessRate'),
+  created_at,
+  updated_at
+FROM entries;
+DROP TABLE entries;
+ALTER TABLE entries_v2 RENAME TO entries;
+CREATE INDEX idx_entries_fp_date_created_id
+  ON entries(fiscal_period_id, date, created_at, id);
+CREATE UNIQUE INDEX idx_entries_fp_local_id
+  ON entries(fiscal_period_id, local_id) WHERE local_id <> '';
+
+CREATE TABLE entry_lines (
+  entry_id               TEXT NOT NULL REFERENCES entries(id) ON DELETE CASCADE,
+  side                   TEXT NOT NULL CHECK (side IN ('debit', 'credit')),
+  book_account_id        TEXT NOT NULL,
+  amount                 REAL NOT NULL CHECK (amount >= 0),
+  partner_name           TEXT NOT NULL,
+  tax_category_id        TEXT NOT NULL,
+  business_category_id   TEXT NOT NULL,
+  position               INTEGER NOT NULL CHECK (position >= 0),
+  PRIMARY KEY (entry_id, position)
+);
+INSERT INTO entry_lines(
+  entry_id, side, book_account_id, amount, partner_name,
+  tax_category_id, business_category_id, position
+)
+SELECT
+  entry_id, side, book_account_id, amount, partner_name,
+  tax_category_id, business_category_id, position
+FROM openkk_legacy_entry_lines;
+DROP TABLE openkk_legacy_entry_lines;
+
+CREATE TABLE fixed_assets_v2 (
+  id               TEXT PRIMARY KEY,
+  fiscal_period_id TEXT NOT NULL REFERENCES fiscal_periods(id) ON DELETE CASCADE,
+  data             TEXT NOT NULL CHECK (
+    json_valid(data)
+    AND json_type(data, '$.id') IS 'text'
+    AND json_extract(data, '$.id') = id
+    AND json_type(data, '$.fiscalPeriodId') IS 'text'
+    AND json_extract(data, '$.fiscalPeriodId') = fiscal_period_id
+    AND json_type(data, '$.name') IS 'text'
+    AND json_type(data, '$.acquisitionDate') IS 'text'
+    AND (json_type(data, '$.acquisitionCost') IS 'integer' OR json_type(data, '$.acquisitionCost') IS 'real')
+    AND json_type(data, '$.usefulLife') IS 'integer'
+    AND json_type(data, '$.depreciationMethod') IS 'text'
+    AND json_extract(data, '$.depreciationMethod') = 'straight_line'
+    AND (json_type(data, '$.businessRate') IS 'integer' OR json_type(data, '$.businessRate') IS 'real')
+    AND json_type(data, '$.status') IS 'text'
+    AND json_extract(data, '$.status') IN ('active', 'sold', 'disposed', 'retired')
+    AND json_type(data, '$.disposalDate') IS 'text'
+    AND (json_type(data, '$.disposalPrice') IS 'integer' OR json_type(data, '$.disposalPrice') IS 'real')
+    AND json_type(data, '$.bookAccountId') IS 'text'
+  ),
+  created_at       INTEGER NOT NULL,
+  updated_at       INTEGER NOT NULL
+);
+INSERT INTO fixed_assets_v2 SELECT * FROM fixed_assets;
+DROP TABLE fixed_assets;
+ALTER TABLE fixed_assets_v2 RENAME TO fixed_assets;
+CREATE INDEX idx_fixed_assets_fp_created_id
+  ON fixed_assets(fiscal_period_id, created_at, id);
+
+CREATE TABLE pre_closings (
+  fiscal_period_id TEXT NOT NULL REFERENCES fiscal_periods(id) ON DELETE CASCADE,
+  year             INTEGER NOT NULL CHECK (year BETWEEN 1 AND 9999),
+  PRIMARY KEY (fiscal_period_id, year)
+);
+INSERT INTO pre_closings(fiscal_period_id, year)
+SELECT fiscal_period_id, year FROM closings WHERE is_provisional = 1;
+
+CREATE TABLE closings_v2 (
+  fiscal_period_id TEXT NOT NULL REFERENCES fiscal_periods(id) ON DELETE CASCADE,
+  year             INTEGER NOT NULL CHECK (year BETWEEN 1 AND 9999),
+  PRIMARY KEY (fiscal_period_id, year)
+);
+INSERT INTO closings_v2(fiscal_period_id, year)
+SELECT fiscal_period_id, year FROM closings WHERE is_provisional = 0;
+DROP TABLE closings;
+ALTER TABLE closings_v2 RENAME TO closings;
+`.trim(),
+};
+const MIGRATION_V3 = {
+    version: 3,
+    sql: `
+CREATE TABLE entry_lines_v3 (
+  entry_id               TEXT NOT NULL REFERENCES entries(id) ON DELETE CASCADE,
+  id                     TEXT NOT NULL,
+  side                   TEXT NOT NULL CHECK (side IN ('debit', 'credit')),
+  book_account_id        TEXT NOT NULL,
+  amount                 REAL NOT NULL CHECK (amount >= 0),
+  partner_name           TEXT NOT NULL,
+  tax_category_id        TEXT NOT NULL,
+  business_category_id   TEXT NOT NULL,
+  position               INTEGER NOT NULL CHECK (position >= 0),
+  PRIMARY KEY (entry_id, position)
+);
+INSERT INTO entry_lines_v3(
+  entry_id, id, side, book_account_id, amount, partner_name,
+  tax_category_id, business_category_id, position
+)
+SELECT
+  entry_id,
+  entry_id || '-line-' || position,
+  side, book_account_id, amount, partner_name,
+  tax_category_id, business_category_id, position
+FROM entry_lines;
+DROP TABLE entry_lines;
+ALTER TABLE entry_lines_v3 RENAME TO entry_lines;
+`.trim(),
+};
+const MIGRATION_V4 = {
+    version: 4,
+    sql: `
+CREATE TEMP TABLE openkk_v4_tax_category_ids (name TEXT PRIMARY KEY, id TEXT NOT NULL);
+INSERT INTO openkk_v4_tax_category_ids(name, id) VALUES
+  ('課税 10%', 'tax_10'),
+  ('軽減税率 8%', 'tax_8'),
+  ('免税', 'tax_exempt'),
+  ('非課税', 'tax_non_taxable'),
+  ('対象外', 'tax_out_of_scope');
+
+CREATE TEMP TABLE openkk_v4_business_category_ids (name TEXT PRIMARY KEY, id TEXT NOT NULL);
+INSERT INTO openkk_v4_business_category_ids(name, id) VALUES
+  ('第1種（卸売業）', 'biz_1'),
+  ('第2種（小売業等）', 'biz_2'),
+  ('第3種（製造業等）', 'biz_3'),
+  ('第4種（その他）', 'biz_4'),
+  ('第5種（サービス業等）', 'biz_5'),
+  ('第6種（不動産業）', 'biz_6'),
+  ('対象外', 'biz_none');
+
+CREATE TEMP TABLE openkk_v4_fiscal_periods AS SELECT * FROM fiscal_periods;
+CREATE TEMP TABLE openkk_v4_opening_balance_lines AS
+SELECT o.fiscal_period_id, line.id, line.account_id, line.amount, line.position
+FROM opening_balance_lines line
+JOIN openings o ON o.id = line.opening_id;
+CREATE TEMP TABLE openkk_v4_opening_journals AS
+SELECT o.fiscal_period_id, journal.id, journal.date, journal.description,
+  journal.business_rate, journal.position
+FROM opening_journals journal
+JOIN openings o ON o.id = journal.opening_id;
+CREATE TEMP TABLE openkk_v4_opening_journal_lines AS
+SELECT o.fiscal_period_id, line.opening_journal_id, line.id, line.side,
+  line.book_account_id, line.amount, line.partner_name, line.tax_category_id,
+  line.business_category_id, line.position
+FROM opening_journal_lines line
+JOIN openings o ON o.id = line.opening_id;
+CREATE TEMP TABLE openkk_v4_entries AS SELECT * FROM entries;
+CREATE TEMP TABLE openkk_v4_entry_lines AS SELECT * FROM entry_lines;
+CREATE TEMP TABLE openkk_v4_fixed_assets AS SELECT * FROM fixed_assets;
+CREATE TEMP TABLE openkk_v4_pre_closings AS SELECT * FROM pre_closings;
+CREATE TEMP TABLE openkk_v4_closings AS SELECT * FROM closings;
+
+DROP TABLE opening_journal_lines;
+DROP TABLE opening_journals;
+DROP TABLE opening_balance_lines;
+DROP TABLE openings;
+DROP TABLE entry_lines;
+DROP TABLE entries;
+DROP TABLE fixed_assets;
+DROP TABLE pre_closings;
+DROP TABLE closings;
+DROP TABLE fiscal_periods;
+
+CREATE TABLE fiscal_periods (
+  id         TEXT PRIMARY KEY,
+  user_id    TEXT NOT NULL,
+  data       TEXT NOT NULL CHECK (
+    json_valid(data)
+    AND json_type(data, '$.id') IS 'text'
+    AND json_extract(data, '$.id') = id
+    AND json_type(data, '$.name') IS 'text'
+    AND json_type(data, '$.startDate') IS 'text'
+    AND json_type(data, '$.endDate') IS 'text'
+    AND json_type(data, '$.phase') IS 'text'
+    AND json_extract(data, '$.phase') IN ('pre_opening', 'journalizing', 'pre_closing', 'post_closing')
+    AND json_type(data, '$.archiveStatus') IS 'text'
+    AND json_extract(data, '$.archiveStatus') IN ('active', 'archived', 'purged')
+    AND (json_type(data, '$.archivedAt') IS 'text' OR json_type(data, '$.archivedAt') IS 'null')
+    AND (json_type(data, '$.openingBalancesCompleted') IS 'true' OR json_type(data, '$.openingBalancesCompleted') IS 'false')
+    AND (json_type(data, '$.documentsReceivedCompleted') IS 'true' OR json_type(data, '$.documentsReceivedCompleted') IS 'false')
+  ),
+  created_at INTEGER NOT NULL,
+  updated_at INTEGER NOT NULL
+);
+CREATE INDEX idx_fiscal_periods_user_created_id
+  ON fiscal_periods(user_id, created_at, id);
+
+CREATE TABLE opening_balance_lines (
+  fiscal_period_id TEXT NOT NULL REFERENCES fiscal_periods(id) ON DELETE CASCADE,
+  id               TEXT NOT NULL,
+  account_id       TEXT NOT NULL,
+  amount           REAL NOT NULL CHECK (amount >= 0),
+  position         INTEGER NOT NULL CHECK (position >= 0),
+  PRIMARY KEY (fiscal_period_id, id),
+  UNIQUE (fiscal_period_id, account_id)
+);
+CREATE INDEX idx_opening_balance_lines_order
+  ON opening_balance_lines(fiscal_period_id, position, id);
+
+CREATE TABLE opening_journals (
+  fiscal_period_id TEXT NOT NULL REFERENCES fiscal_periods(id) ON DELETE CASCADE,
+  id               TEXT NOT NULL,
+  date             TEXT NOT NULL CHECK (date = date(date)),
+  description      TEXT NOT NULL,
+  business_rate    REAL NOT NULL CHECK (business_rate BETWEEN 0 AND 1),
+  position         INTEGER NOT NULL CHECK (position >= 0),
+  PRIMARY KEY (fiscal_period_id, id)
+);
+CREATE INDEX idx_opening_journals_order
+  ON opening_journals(fiscal_period_id, position, id);
+
+CREATE TABLE opening_journal_lines (
+  fiscal_period_id       TEXT NOT NULL,
+  opening_journal_id     TEXT NOT NULL,
+  id                     TEXT NOT NULL,
+  side                   TEXT NOT NULL CHECK (side IN ('debit', 'credit')),
+  book_account_id        TEXT NOT NULL,
+  amount                 REAL NOT NULL CHECK (amount >= 0),
+  partner_name           TEXT NOT NULL,
+  tax_category_id        TEXT NOT NULL,
+  business_category_id   TEXT NOT NULL,
+  position               INTEGER NOT NULL CHECK (position >= 0),
+  PRIMARY KEY (fiscal_period_id, opening_journal_id, id),
+  FOREIGN KEY (fiscal_period_id, opening_journal_id)
+    REFERENCES opening_journals(fiscal_period_id, id) ON DELETE CASCADE
+);
+CREATE INDEX idx_opening_journal_lines_order
+  ON opening_journal_lines(fiscal_period_id, opening_journal_id, position, id);
+
+CREATE TABLE entries (
+  id               TEXT PRIMARY KEY,
+  fiscal_period_id TEXT NOT NULL REFERENCES fiscal_periods(id) ON DELETE CASCADE,
+  date             TEXT NOT NULL CHECK (date = date(date)),
+  local_id         TEXT CHECK (local_id IS NULL OR length(trim(local_id)) > 0),
+  description      TEXT NOT NULL,
+  business_rate    REAL NOT NULL CHECK (business_rate BETWEEN 0 AND 1),
+  created_at       INTEGER NOT NULL,
+  updated_at       INTEGER NOT NULL
+);
+CREATE INDEX idx_entries_fp_date_created_id
+  ON entries(fiscal_period_id, date, created_at, id);
+CREATE UNIQUE INDEX idx_entries_fp_local_id
+  ON entries(fiscal_period_id, local_id) WHERE local_id IS NOT NULL;
+
+CREATE TABLE entry_lines (
+  entry_id               TEXT NOT NULL REFERENCES entries(id) ON DELETE CASCADE,
+  id                     TEXT NOT NULL,
+  side                   TEXT NOT NULL CHECK (side IN ('debit', 'credit')),
+  book_account_id        TEXT NOT NULL,
+  amount                 REAL NOT NULL CHECK (amount >= 0),
+  partner_name           TEXT NOT NULL,
+  tax_category_id        TEXT NOT NULL,
+  business_category_id   TEXT NOT NULL,
+  position               INTEGER NOT NULL CHECK (position >= 0),
+  PRIMARY KEY (entry_id, position)
+);
+
+CREATE TABLE fixed_assets (
+  id               TEXT PRIMARY KEY,
+  fiscal_period_id TEXT NOT NULL REFERENCES fiscal_periods(id) ON DELETE CASCADE,
+  data             TEXT NOT NULL CHECK (
+    json_valid(data)
+    AND json_type(data, '$.id') IS 'text'
+    AND json_extract(data, '$.id') = id
+    AND json_type(data, '$.fiscalPeriodId') IS 'text'
+    AND json_extract(data, '$.fiscalPeriodId') = fiscal_period_id
+    AND json_type(data, '$.name') IS 'text'
+    AND json_type(data, '$.acquisitionDate') IS 'text'
+    AND (json_type(data, '$.acquisitionCost') IS 'integer' OR json_type(data, '$.acquisitionCost') IS 'real')
+    AND json_type(data, '$.usefulLife') IS 'integer'
+    AND json_type(data, '$.depreciationMethod') IS 'text'
+    AND json_extract(data, '$.depreciationMethod') = 'straight_line'
+    AND (json_type(data, '$.businessRate') IS 'integer' OR json_type(data, '$.businessRate') IS 'real')
+    AND json_type(data, '$.status') IS 'text'
+    AND json_extract(data, '$.status') IN ('active', 'sold', 'disposed', 'retired')
+    AND json_type(data, '$.bookAccountId') IS 'text'
+    AND (
+      (json_extract(data, '$.status') = 'sold'
+        AND json_type(data, '$.disposalDate') IS 'text'
+        AND (json_type(data, '$.disposalPrice') IS 'integer' OR json_type(data, '$.disposalPrice') IS 'real'))
+      OR (json_extract(data, '$.status') = 'disposed'
+        AND json_type(data, '$.disposalDate') IS 'text'
+        AND json_type(data, '$.disposalPrice') IS 'null')
+      OR (json_extract(data, '$.status') IN ('active', 'retired')
+        AND json_type(data, '$.disposalDate') IS 'null'
+        AND json_type(data, '$.disposalPrice') IS 'null')
+    )
+  ),
+  created_at       INTEGER NOT NULL,
+  updated_at       INTEGER NOT NULL
+);
+CREATE INDEX idx_fixed_assets_fp_created_id
+  ON fixed_assets(fiscal_period_id, created_at, id);
+
+CREATE TABLE pre_closings (
+  fiscal_period_id TEXT NOT NULL REFERENCES fiscal_periods(id) ON DELETE CASCADE,
+  year             INTEGER NOT NULL CHECK (year BETWEEN 1 AND 9999),
+  PRIMARY KEY (fiscal_period_id, year)
+);
+
+CREATE TABLE closings (
+  fiscal_period_id TEXT NOT NULL REFERENCES fiscal_periods(id) ON DELETE CASCADE,
+  year             INTEGER NOT NULL CHECK (year BETWEEN 1 AND 9999),
+  PRIMARY KEY (fiscal_period_id, year)
+);
+
+INSERT INTO fiscal_periods(id, user_id, data, created_at, updated_at)
+SELECT
+  id,
+  user_id,
+  json_set(
+    json_remove(data, '$.archiveDataAvailable', '$.settingsCompleted'),
+    '$.phase', CASE
+      WHEN json_extract(data, '$.phase') = 'pre_opening'
+        AND json_extract(data, '$.settingsCompleted') = 1
+        THEN 'journalizing'
+      ELSE json_extract(data, '$.phase')
+    END,
+    '$.archiveStatus', CASE
+      WHEN json_extract(data, '$.archiveDataAvailable') = 0 THEN 'purged'
+      ELSE json_extract(data, '$.archiveStatus')
+    END,
+    '$.archivedAt', json_extract(data, '$.archivedAt')
+  ),
+  created_at,
+  updated_at
+FROM openkk_v4_fiscal_periods;
+
+INSERT INTO opening_balance_lines(fiscal_period_id, id, account_id, amount, position)
+SELECT fiscal_period_id, id, account_id, amount, position
+FROM openkk_v4_opening_balance_lines;
+
+INSERT INTO opening_journals(fiscal_period_id, id, date, description, business_rate, position)
+SELECT fiscal_period_id, id, date, description, business_rate, position
+FROM openkk_v4_opening_journals;
+
+INSERT INTO opening_journal_lines(
+  fiscal_period_id, opening_journal_id, id, side, book_account_id, amount,
+  partner_name, tax_category_id, business_category_id, position
+)
+SELECT
+  line.fiscal_period_id, line.opening_journal_id, line.id, line.side,
+  line.book_account_id, line.amount, line.partner_name,
+  COALESCE(tax.id, line.tax_category_id),
+  COALESCE(business.id, line.business_category_id),
+  line.position
+FROM openkk_v4_opening_journal_lines line
+LEFT JOIN openkk_v4_tax_category_ids tax ON tax.name = line.tax_category_id
+LEFT JOIN openkk_v4_business_category_ids business ON business.name = line.business_category_id;
+
+INSERT INTO entries(
+  id, fiscal_period_id, date, local_id, description, business_rate, created_at, updated_at
+)
+SELECT
+  id,
+  fiscal_period_id,
+  date,
+  CASE WHEN trim(local_id) = '' THEN NULL ELSE local_id END,
+  description,
+  business_rate,
+  created_at,
+  updated_at
+FROM openkk_v4_entries;
+
+INSERT INTO entry_lines(
+  entry_id, id, side, book_account_id, amount, partner_name,
+  tax_category_id, business_category_id, position
+)
+SELECT
+  line.entry_id, line.id, line.side, line.book_account_id, line.amount,
+  line.partner_name,
+  COALESCE(tax.id, line.tax_category_id),
+  COALESCE(business.id, line.business_category_id),
+  line.position
+FROM openkk_v4_entry_lines line
+LEFT JOIN openkk_v4_tax_category_ids tax ON tax.name = line.tax_category_id
+LEFT JOIN openkk_v4_business_category_ids business ON business.name = line.business_category_id;
+
+INSERT INTO fixed_assets(id, fiscal_period_id, data, created_at, updated_at)
+SELECT id, fiscal_period_id,
+  CASE json_extract(data, '$.status')
+    WHEN 'sold' THEN data
+    WHEN 'disposed' THEN json_set(data, '$.disposalPrice', NULL)
+    ELSE json_set(data, '$.disposalDate', NULL, '$.disposalPrice', NULL)
+  END,
+  created_at, updated_at
+FROM openkk_v4_fixed_assets;
+
+INSERT INTO pre_closings(fiscal_period_id, year)
+SELECT fiscal_period_id, year FROM openkk_v4_pre_closings;
+
+INSERT INTO closings(fiscal_period_id, year)
+SELECT fiscal_period_id, year FROM openkk_v4_closings;
+
+DROP TABLE openkk_v4_closings;
+DROP TABLE openkk_v4_pre_closings;
+DROP TABLE openkk_v4_fixed_assets;
+DROP TABLE openkk_v4_entry_lines;
+DROP TABLE openkk_v4_entries;
+DROP TABLE openkk_v4_opening_journal_lines;
+DROP TABLE openkk_v4_opening_journals;
+DROP TABLE openkk_v4_opening_balance_lines;
+DROP TABLE openkk_v4_fiscal_periods;
+DROP TABLE openkk_v4_business_category_ids;
+DROP TABLE openkk_v4_tax_category_ids;
+`.trim(),
+};
+export const SCHEMA_MIGRATIONS = [
+    MIGRATION_V1,
+    MIGRATION_V2,
+    MIGRATION_V3,
+    MIGRATION_V4,
+];
+export const SCHEMA_VERSION = SCHEMA_MIGRATIONS[SCHEMA_MIGRATIONS.length - 1].version;
+//# sourceMappingURL=schema.js.map