@trajectonomics/ledger 0.0.0-stage → 0.1.0-alpha.1

package/dist/index.mjs.map

@@ -0,0 +1 @@
+{"version":3,"file":"index.mjs","names":["toAccountId","accountId"],"sources":["../src/account.ts","../src/errors.ts","../src/date.ts","../src/amount.ts","../src/currency.ts","../src/posting.ts","../src/transaction.ts","../src/reverse.ts","../src/amend.ts","../src/compare.ts","../src/ledger-scan.ts","../src/safe-amount.ts","../src/balances.ts","../src/ids.ts","../src/balance.ts","../src/chart-map.ts","../src/hierarchy.ts","../src/chart.ts","../src/legs.ts","../src/compound.ts","../src/money.ts","../src/totals.ts","../src/net-worth.ts","../src/opening-balance.ts","../src/dimensions.ts","../src/period.ts","../src/profit-and-loss-rows.ts","../src/profit-and-loss.ts","../src/simple.ts","../src/trial-balance.ts"],"sourcesContent":["import type { Currency } from \"./currency\"\nimport type { AccountId } from \"./ids\"\n\n/** The five canonical account types. Opening balances use `equity`; there is no sixth type. */\nexport type AccountType = \"asset\" | \"liability\" | \"equity\" | \"income\" | \"expense\"\n\n/** Side on which an account type normally grows. Debit is `+`, credit is `-`. */\nexport type NormalBalance = \"debit\" | \"credit\"\n\n/** An account as supplied by a caller, before validation. */\nexport interface AccountInput {\n\treadonly id: string\n\treadonly type: AccountType\n\treadonly currency: string\n\t/** Legal/accounting entity that owns the account. Defaults to `\"default\"`. */\n\treadonly entityId?: string\n\t/** Header/summary account this account rolls up into. */\n\treadonly parentId?: string\n}\n\n/** A validated account. Only {@link createChartOfAccounts} produces these. */\nexport interface Account {\n\treadonly id: AccountId\n\treadonly type: AccountType\n\treadonly currency: Currency\n\treadonly entityId: string\n\treadonly parentId?: AccountId\n}\n\n/** `asset` and `expense` are debit-normal; `liability`, `equity` and `income` credit-normal. */\nexport const normalBalance = (type: AccountType): NormalBalance =>\n\ttype === \"asset\" || type === \"expense\" ? \"debit\" : \"credit\"\n","/**\n * Every way a ledger input can be rejected. Each code names exactly one rule.\n *\n * TODO(#12): adding a code is source-breaking for a consumer that switches exhaustively over this\n * union. How that growth is versioned and communicated is not decided yet.\n */\nexport type LedgerErrorCode =\n\t| \"SINGLE_POSTING\"\n\t| \"INVALID_AMOUNT\"\n\t| \"ZERO_AMOUNT_POSTING\"\n\t| \"UNKNOWN_ACCOUNT\"\n\t| \"NON_LEAF_ACCOUNT\"\n\t| \"CURRENCY_MISMATCH\"\n\t| \"UNBALANCED_TRANSACTION\"\n\t| \"INVALID_DATE\"\n\t| \"INVALID_CURRENCY\"\n\t| \"INVALID_DIMENSION\"\n\t| \"INVALID_ACCOUNT_HIERARCHY\"\n\t| \"NEGATIVE_AMOUNT\"\n\t| \"DUPLICATE_TRANSACTION_ID\"\n\t| \"REVERSAL_BEFORE_ORIGINAL\"\n\t| \"NON_EQUITY_CONTRA\"\n\t| \"INVALID_PERIOD\"\n\t| \"AMOUNT_OVERFLOW\"\n\n/** Thrown by every smart constructor and validator in this package. */\nexport class LedgerValidationError extends Error {\n\treadonly code: LedgerErrorCode\n\t/** Path of the offending input, e.g. `postings[1].accountId`. */\n\treadonly field: string\n\treadonly value: unknown\n\treadonly reason: string\n\n\tconstructor(code: LedgerErrorCode, field: string, value: unknown, reason: string) {\n\t\tsuper(`${code}: ${field} ${reason}`)\n\t\tthis.name = \"LedgerValidationError\"\n\t\tthis.code = code\n\t\tthis.field = field\n\t\tthis.value = value\n\t\tthis.reason = reason\n\t}\n}\n","import type { Brand } from \"./brand\"\nimport { LedgerValidationError } from \"./errors\"\n\n/** A real calendar date formatted `YYYY-MM-DD`. No time, no timezone. */\nexport type ISODate = Brand<string, \"ISODate\">\n\nconst SHAPE = /^(\\d{4})-(\\d{2})-(\\d{2})$/\n\nconst daysInMonth = (year: number, month: number): number =>\n\tmonth === 2\n\t\t? year % 4 === 0 && (year % 100 !== 0 || year % 400 === 0)\n\t\t\t? 29\n\t\t\t: 28\n\t\t: [4, 6, 9, 11].includes(month)\n\t\t\t? 30\n\t\t\t: 31\n\nexport const parseISODate = (value: unknown, field = \"date\"): ISODate => {\n\tconst match = typeof value === \"string\" ? SHAPE.exec(value) : null\n\tconst [year, month, day] = [Number(match?.[1]), Number(match?.[2]), Number(match?.[3])]\n\tif (!match || month < 1 || month > 12 || day < 1 || day > daysInMonth(year, month)) {\n\t\tthrow new LedgerValidationError(\n\t\t\t\"INVALID_DATE\",\n\t\t\tfield,\n\t\t\tvalue,\n\t\t\t\"must be a real YYYY-MM-DD calendar date\",\n\t\t)\n\t}\n\treturn value as ISODate\n}\n","import { LedgerValidationError } from \"./errors\"\n\n/** Accepts only safe integers; anything else is `INVALID_AMOUNT`. */\nexport const assertSafeInteger = (value: unknown, field: string): number => {\n\tif (typeof value !== \"number\" || !Number.isSafeInteger(value)) {\n\t\tthrow new LedgerValidationError(\n\t\t\t\"INVALID_AMOUNT\",\n\t\t\tfield,\n\t\t\tvalue,\n\t\t\t\"must be a safe integer of minor units\",\n\t\t)\n\t}\n\treturn value\n}\n","import type { Brand } from \"./brand\"\nimport { LedgerValidationError } from \"./errors\"\n\n/** An ISO 4217 alphabetic currency code, e.g. `\"THB\"`. */\nexport type Currency = Brand<string, \"Currency\">\n\nlet known: ReadonlySet<string> | undefined\n\n/**\n * Validate an ISO 4217 code against the runtime's own currency data\n * (`Intl.supportedValuesOf(\"currency\")`), so no code table ships in this package.\n * The accepted set therefore follows the runtime's ICU version.\n */\nexport const parseCurrency = (value: unknown, field = \"currency\"): Currency => {\n\tknown ??= new Set(Intl.supportedValuesOf(\"currency\"))\n\tif (typeof value !== \"string\" || !known.has(value)) {\n\t\tthrow new LedgerValidationError(\n\t\t\t\"INVALID_CURRENCY\",\n\t\t\tfield,\n\t\t\tvalue,\n\t\t\t\"is not an ISO 4217 currency code\",\n\t\t)\n\t}\n\treturn value as Currency\n}\n\n/** Number of minor-unit decimals for a currency: THB 2, JPY 0, KWD 3, CLF 4. */\nexport const minorUnitDigits = (currency: Currency): number =>\n\tnew Intl.NumberFormat(\"en\", { style: \"currency\", currency }).resolvedOptions()\n\t\t.maximumFractionDigits ?? 2\n","import { assertSafeInteger } from \"./amount\"\nimport type { ChartOfAccounts } from \"./chart-map\"\nimport type { Currency } from \"./currency\"\nimport { parseCurrency } from \"./currency\"\nimport { LedgerValidationError } from \"./errors\"\nimport type { AccountId } from \"./ids\"\n\n/** A posting as supplied by a caller. `amount` is signed minor units: debit `+`, credit `-`. */\nexport interface PostingInput {\n\treadonly accountId: string\n\treadonly amount: number\n\treadonly currency: string\n\t/** Cost centre / project / class tags. Keys and values must be non-empty. */\n\treadonly dimensions?: Readonly<Record<string, string>>\n}\n\n/** A validated posting. */\nexport interface Posting {\n\treadonly accountId: AccountId\n\treadonly amount: number\n\treadonly currency: Currency\n\treadonly dimensions?: Readonly<Record<string, string>>\n}\n\nconst fail = (\n\tcode: LedgerValidationError[\"code\"],\n\tfield: string,\n\tvalue: unknown,\n\treason: string,\n): never => {\n\tthrow new LedgerValidationError(code, field, value, reason)\n}\n\nconst checkDimensions = (dimensions: Readonly<Record<string, string>>, field: string): void => {\n\tfor (const [key, value] of Object.entries(dimensions)) {\n\t\tif (key === \"\" || typeof value !== \"string\" || value === \"\") {\n\t\t\tfail(\n\t\t\t\t\"INVALID_DIMENSION\",\n\t\t\t\t`${field}.dimensions`,\n\t\t\t\t{ [key]: value },\n\t\t\t\t\"keys and values must be non-empty strings\",\n\t\t\t)\n\t\t}\n\t}\n}\n\n/** Validate one posting against the chart; `path` is e.g. `postings[0]`. */\nexport const validatePosting = (\n\tinput: PostingInput,\n\tchart: ChartOfAccounts,\n\tpath: string,\n): Posting => {\n\tconst amount = assertSafeInteger(input.amount, `${path}.amount`)\n\tif (amount === 0) fail(\"ZERO_AMOUNT_POSTING\", `${path}.amount`, amount, \"must not be zero\")\n\tconst currency = parseCurrency(input.currency, `${path}.currency`)\n\tconst account = chart.get(input.accountId as AccountId)\n\tif (!account)\n\t\treturn fail(\n\t\t\t\"UNKNOWN_ACCOUNT\",\n\t\t\t`${path}.accountId`,\n\t\t\tinput.accountId,\n\t\t\t\"is not in the chart of accounts\",\n\t\t)\n\tif (!chart.isLeaf(account.id))\n\t\tfail(\"NON_LEAF_ACCOUNT\", `${path}.accountId`, account.id, \"is a header account\")\n\tif (currency !== account.currency)\n\t\tfail(\"CURRENCY_MISMATCH\", `${path}.currency`, currency, `account is ${account.currency}`)\n\tif (input.dimensions) checkDimensions(input.dimensions, path)\n\treturn Object.freeze({\n\t\taccountId: account.id,\n\t\tamount,\n\t\tcurrency,\n\t\t...(input.dimensions ? { dimensions: Object.freeze({ ...input.dimensions }) } : {}),\n\t})\n}\n","import type { Brand } from \"./brand\"\nimport type { ChartOfAccounts } from \"./chart-map\"\nimport type { ISODate } from \"./date\"\nimport { parseISODate } from \"./date\"\nimport { LedgerValidationError } from \"./errors\"\nimport type { TransactionId } from \"./ids\"\nimport type { Posting, PostingInput } from \"./posting\"\nimport { validatePosting } from \"./posting\"\n\n/** A transaction as supplied by a caller. The caller supplies `id`; nothing here generates one. */\nexport interface TransactionInput {\n\treadonly id: string\n\treadonly date: string\n\treadonly postings: readonly PostingInput[]\n\t/** The transaction this one reverses or amends (append-only audit chain). */\n\treadonly linkedTo?: string\n}\n\n/** A balanced transaction. Only {@link validateTransaction} produces one. */\nexport type Transaction = Brand<\n\t{\n\t\treadonly id: TransactionId\n\t\treadonly date: ISODate\n\t\treadonly postings: readonly Posting[]\n\t\treadonly linkedTo?: TransactionId\n\t},\n\t\"Transaction\"\n>\n\nconst assertBalanced = (postings: readonly Posting[], chart: ChartOfAccounts): void => {\n\tconst sums = new Map<string, bigint>()\n\tfor (const { accountId, amount, currency } of postings) {\n\t\tconst key = JSON.stringify([chart.get(accountId)?.entityId, currency])\n\t\tsums.set(key, (sums.get(key) ?? 0n) + BigInt(amount))\n\t}\n\tfor (const [key, sum] of sums) {\n\t\tif (sum !== 0n) {\n\t\t\tconst [entity, currency] = JSON.parse(key) as [string, string]\n\t\t\tthrow new LedgerValidationError(\n\t\t\t\t\"UNBALANCED_TRANSACTION\",\n\t\t\t\t\"postings\",\n\t\t\t\tsum.toString(),\n\t\t\t\t`entity \"${entity}\" ${currency} sums to ${sum} instead of 0`,\n\t\t\t)\n\t\t}\n\t}\n}\n\n/** Validate a transaction against a chart. Throws {@link LedgerValidationError}. */\nexport const validateTransaction = (\n\tinput: TransactionInput,\n\tchart: ChartOfAccounts,\n): Transaction => {\n\tconst date = parseISODate(input.date)\n\tconst count = Array.isArray(input.postings) ? input.postings.length : 0\n\tif (count < 2) {\n\t\tthrow new LedgerValidationError(\n\t\t\t\"SINGLE_POSTING\",\n\t\t\t\"postings\",\n\t\t\tcount,\n\t\t\t\"needs at least 2 postings\",\n\t\t)\n\t}\n\tconst postings = input.postings.map((p, i) => validatePosting(p, chart, `postings[${i}]`))\n\tassertBalanced(postings, chart)\n\treturn Object.freeze({\n\t\tid: input.id as TransactionId,\n\t\tdate,\n\t\tpostings: Object.freeze(postings),\n\t\t...(input.linkedTo === undefined ? {} : { linkedTo: input.linkedTo as TransactionId }),\n\t}) as unknown as Transaction\n}\n","import type { ChartOfAccounts } from \"./chart-map\"\nimport { parseISODate } from \"./date\"\nimport { LedgerValidationError } from \"./errors\"\nimport type { Transaction } from \"./transaction\"\nimport { validateTransaction } from \"./transaction\"\n\n/** Build a Reversal; `path` prefixes error fields so `amend` can mirror its own input shape. */\nexport const reverseAt = (\n\ttx: Transaction,\n\tinput: { readonly id: string; readonly date: string },\n\tchart: ChartOfAccounts,\n\tpath: string,\n): Transaction => {\n\tconst date = parseISODate(input.date, `${path}date`)\n\tif (input.id === tx.id) {\n\t\tthrow new LedgerValidationError(\n\t\t\t\"DUPLICATE_TRANSACTION_ID\",\n\t\t\t`${path}id`,\n\t\t\tinput.id,\n\t\t\t\"reuses the id of the transaction it reverses\",\n\t\t)\n\t}\n\tif (date < tx.date) {\n\t\tthrow new LedgerValidationError(\n\t\t\t\"REVERSAL_BEFORE_ORIGINAL\",\n\t\t\t`${path}date`,\n\t\t\tinput.date,\n\t\t\t`is before the original's date ${tx.date}`,\n\t\t)\n\t}\n\tconst postings = tx.postings.map(({ amount, ...rest }) => ({ ...rest, amount: -amount }))\n\treturn validateTransaction({ id: input.id, date, postings, linkedTo: tx.id }, chart)\n}\n\n/** Build a Reversal: the original's Postings in order, every sign flipped, linked to it. */\nexport const reverse = (\n\ttx: Transaction,\n\tinput: { readonly id: string; readonly date: string },\n\tchart: ChartOfAccounts,\n): Transaction => reverseAt(tx, input, chart, \"\")\n","import type { ChartOfAccounts } from \"./chart-map\"\nimport { LedgerValidationError } from \"./errors\"\nimport { reverseAt } from \"./reverse\"\nimport type { Transaction, TransactionInput } from \"./transaction\"\nimport { validateTransaction } from \"./transaction\"\n\n/**\n * Build an Amendment: `[reversal, replacement]`, both linked to the original. The replacement's\n * own `linkedTo` is overwritten with the original's id.\n */\nexport const amend = (\n\ttx: Transaction,\n\tinput: {\n\t\treadonly reversal: { readonly id: string; readonly date: string }\n\t\treadonly replacement: TransactionInput\n\t},\n\tchart: ChartOfAccounts,\n): readonly [Transaction, Transaction] => {\n\tconst reversal = reverseAt(tx, input.reversal, chart, \"reversal.\")\n\tconst { id } = input.replacement\n\tif (id === tx.id || id === reversal.id) {\n\t\tthrow new LedgerValidationError(\n\t\t\t\"DUPLICATE_TRANSACTION_ID\",\n\t\t\t\"replacement.id\",\n\t\t\tid,\n\t\t\t`reuses the id of the ${id === tx.id ? \"original\" : \"reversal\"} in the same amendment`,\n\t\t)\n\t}\n\tconst replacement = validateTransaction({ ...input.replacement, linkedTo: tx.id }, chart)\n\treturn Object.freeze([reversal, replacement] as const)\n}\n","/** Order two strings by UTF-16 code unit. Never locale-aware: ICU data differs between runtimes. */\nexport const byCodeUnit = (a: string, b: string): number => (a < b ? -1 : a > b ? 1 : 0)\n","import type { Account } from \"./account\"\nimport type { ChartOfAccounts } from \"./chart-map\"\nimport type { ISODate } from \"./date\"\nimport { LedgerValidationError } from \"./errors\"\nimport type { Posting } from \"./posting\"\nimport type { Transaction } from \"./transaction\"\nimport { validateTransaction } from \"./transaction\"\n\n/** A Posting with the Account it targets and the date of its Transaction. */\nexport interface ScannedPosting {\n\treadonly account: Account\n\treadonly posting: Posting\n\treadonly date: ISODate\n}\n\nconst recheck = (tx: Transaction, index: number, chart: ChartOfAccounts): Transaction => {\n\ttry {\n\t\treturn validateTransaction(tx, chart)\n\t} catch (error) {\n\t\tif (!(error instanceof LedgerValidationError)) throw error\n\t\tthrow new LedgerValidationError(\n\t\t\terror.code,\n\t\t\t`transactions[${index}].${error.field}`,\n\t\t\terror.value,\n\t\t\terror.reason,\n\t\t)\n\t}\n}\n\n/**\n * Re-check every Transaction against the supplied chart (a Transaction is not tied to the chart\n * that validated it) and flatten them into Postings. Throws on a duplicate Transaction id.\n */\nexport const scanLedger = (\n\ttransactions: readonly Transaction[],\n\tchart: ChartOfAccounts,\n): readonly ScannedPosting[] => {\n\tconst seen = new Set<string>()\n\treturn transactions.flatMap((tx, index) => {\n\t\tif (seen.has(tx.id)) {\n\t\t\tthrow new LedgerValidationError(\n\t\t\t\t\"DUPLICATE_TRANSACTION_ID\",\n\t\t\t\t`transactions[${index}].id`,\n\t\t\t\ttx.id,\n\t\t\t\t\"is used by an earlier transaction\",\n\t\t\t)\n\t\t}\n\t\tseen.add(tx.id)\n\t\tconst checked = recheck(tx, index, chart)\n\t\treturn checked.postings.map((posting) => ({\n\t\t\taccount: chart.get(posting.accountId)!,\n\t\t\tposting,\n\t\t\tdate: checked.date,\n\t\t}))\n\t})\n}\n","import { LedgerValidationError } from \"./errors\"\n\nconst MAX = BigInt(Number.MAX_SAFE_INTEGER)\n\n/** Narrow a `BigInt` sum to a `number`, or throw `AMOUNT_OVERFLOW` when it is not a safe integer. */\nexport const toSafeAmount = (sum: bigint, field: string): number => {\n\tif (sum > MAX || sum < -MAX) {\n\t\tthrow new LedgerValidationError(\n\t\t\t\"AMOUNT_OVERFLOW\",\n\t\t\tfield,\n\t\t\tsum.toString(),\n\t\t\t\"exceeds the safe integer range\",\n\t\t)\n\t}\n\treturn Number(sum)\n}\n","import type { Account } from \"./account\"\nimport type { ChartOfAccounts } from \"./chart-map\"\nimport { byCodeUnit } from \"./compare\"\nimport type { Currency } from \"./currency\"\nimport { parseISODate } from \"./date\"\nimport type { AccountId } from \"./ids\"\nimport { scanLedger } from \"./ledger-scan\"\nimport { toSafeAmount } from \"./safe-amount\"\nimport type { Transaction } from \"./transaction\"\n\n/** One Leaf Account's raw signed Balance (Debit `+`, Credit `-`) in its own Currency. */\nexport interface BalanceRow {\n\treadonly entityId: string\n\treadonly accountId: AccountId\n\treadonly currency: Currency\n\treadonly amount: number\n}\n\n/** Order rows by `entityId`, `accountId`, then `currency`, by code unit. */\nexport const compareRows = (a: BalanceRow, b: BalanceRow): number =>\n\tbyCodeUnit(a.entityId, b.entityId) ||\n\tbyCodeUnit(a.accountId, b.accountId) ||\n\tbyCodeUnit(a.currency, b.currency)\n\n/**\n * Every Leaf Account's Balance up to and including `asOf`, zeros included, sorted. `fieldOf` gives\n * the output path an `AMOUNT_OVERFLOW` reports for a Leaf, so it names the query the caller called.\n */\nexport const leafBalances = (\n\ttransactions: readonly Transaction[],\n\tasOf: string,\n\tchart: ChartOfAccounts,\n\tfieldOf: (account: Account) => string,\n): readonly BalanceRow[] => {\n\tconst cutoff = parseISODate(asOf, \"asOf\")\n\tconst sums = new Map<AccountId, bigint>()\n\tfor (const { account, posting, date } of scanLedger(transactions, chart)) {\n\t\tif (date <= cutoff) sums.set(account.id, (sums.get(account.id) ?? 0n) + BigInt(posting.amount))\n\t}\n\treturn Object.freeze(\n\t\t[...chart.values()]\n\t\t\t.filter((account) => chart.isLeaf(account.id))\n\t\t\t.map((account) =>\n\t\t\t\tObject.freeze({\n\t\t\t\t\tentityId: account.entityId,\n\t\t\t\t\taccountId: account.id,\n\t\t\t\t\tcurrency: account.currency,\n\t\t\t\t\tamount: toSafeAmount(sums.get(account.id) ?? 0n, fieldOf(account)),\n\t\t\t\t}),\n\t\t\t)\n\t\t\t.sort(compareRows),\n\t)\n}\n\n/**\n * Every Leaf Account's Balance up to and including `asOf`, zeros included, sorted. Header\n * Accounts never appear, so summing the rows never double counts.\n *\n * TODO(#14): Header Account roll-ups live in a separate query, never in these rows.\n */\nexport const balances = (\n\ttransactions: readonly Transaction[],\n\tasOf: string,\n\tchart: ChartOfAccounts,\n): readonly BalanceRow[] =>\n\tleafBalances(transactions, asOf, chart, (account) => `balances[${account.id}]`)\n","import type { Brand } from \"./brand\"\n\n/** Caller-supplied account identifier. This package never generates ids. */\nexport type AccountId = Brand<string, \"AccountId\">\n/** Caller-supplied transaction identifier. This package never generates ids. */\nexport type TransactionId = Brand<string, \"TransactionId\">\n\n/** Tag a string as an {@link AccountId}, e.g. to look an account up in a chart. */\nexport const accountId = (value: string): AccountId => value as AccountId\n/** Tag a string as a {@link TransactionId}. */\nexport const transactionId = (value: string): TransactionId => value as TransactionId\n","import type { BalanceRow } from \"./balances\"\nimport { leafBalances } from \"./balances\"\nimport type { ChartOfAccounts } from \"./chart-map\"\nimport { LedgerValidationError } from \"./errors\"\nimport { accountId as toAccountId } from \"./ids\"\nimport type { Transaction } from \"./transaction\"\n\n/**\n * One Leaf Account's Balance up to and including `asOf`: the row `balances` gives for it.\n * Throws `UNKNOWN_ACCOUNT` for an id outside the chart and `NON_LEAF_ACCOUNT` for a Header.\n *\n * TODO(#14): a Header's roll-up Balance is a separate query, so a Header id is rejected here.\n */\nexport const balance = (\n\ttransactions: readonly Transaction[],\n\taccountId: string,\n\tasOf: string,\n\tchart: ChartOfAccounts,\n): BalanceRow => {\n\tconst id = toAccountId(accountId)\n\tif (!chart.has(id)) {\n\t\tthrow new LedgerValidationError(\n\t\t\t\"UNKNOWN_ACCOUNT\",\n\t\t\t\"accountId\",\n\t\t\taccountId,\n\t\t\t\"is not in the chart of accounts\",\n\t\t)\n\t}\n\tif (!chart.isLeaf(id)) {\n\t\tthrow new LedgerValidationError(\n\t\t\t\"NON_LEAF_ACCOUNT\",\n\t\t\t\"accountId\",\n\t\t\taccountId,\n\t\t\t\"is a header account\",\n\t\t)\n\t}\n\treturn leafBalances(transactions, asOf, chart, (account) =>\n\t\taccount.id === id ? \"balance.amount\" : `balance[${account.id}]`,\n\t).find((row) => row.accountId === id)!\n}\n","import type { Account } from \"./account\"\nimport type { AccountId } from \"./ids\"\n\n/**\n * A validated, hierarchy-checked set of accounts, read-only at runtime. Only\n * {@link createChartOfAccounts} constructs one (this module's constructor is not exported from\n * the package), so holding one proves parents exist, share entity and type, and form no cycle.\n * Its state lives in `#private` fields, so it cannot be mutated even via `Map.prototype`.\n */\nexport class ChartOfAccounts implements ReadonlyMap<AccountId, Account> {\n\treadonly #accounts: ReadonlyMap<AccountId, Account>\n\treadonly #headers: ReadonlySet<AccountId>\n\n\tconstructor(accounts: ReadonlyMap<AccountId, Account>) {\n\t\tthis.#accounts = new Map(accounts)\n\t\tthis.#headers = new Set(\n\t\t\t[...accounts.values()].flatMap((a) => (a.parentId === undefined ? [] : [a.parentId])),\n\t\t)\n\t}\n\n\tget size(): number {\n\t\treturn this.#accounts.size\n\t}\n\n\tget(id: AccountId): Account | undefined {\n\t\treturn this.#accounts.get(id)\n\t}\n\n\thas(id: AccountId): boolean {\n\t\treturn this.#accounts.has(id)\n\t}\n\n\t/** True for an account in this chart that no other account names as its parent. */\n\tisLeaf(id: AccountId): boolean {\n\t\treturn this.#accounts.has(id) && !this.#headers.has(id)\n\t}\n\n\tforEach(\n\t\tcallbackfn: (value: Account, key: AccountId, map: ReadonlyMap<AccountId, Account>) => void,\n\t\tthisArg?: unknown,\n\t): void {\n\t\tfor (const [key, value] of this.#accounts) {\n\t\t\tcallbackfn.call(thisArg, value, key, this)\n\t\t}\n\t}\n\n\tentries(): MapIterator<[AccountId, Account]> {\n\t\treturn this.#accounts.entries()\n\t}\n\n\tkeys(): MapIterator<AccountId> {\n\t\treturn this.#accounts.keys()\n\t}\n\n\tvalues(): MapIterator<Account> {\n\t\treturn this.#accounts.values()\n\t}\n\n\t[Symbol.iterator](): MapIterator<[AccountId, Account]> {\n\t\treturn this.#accounts.entries()\n\t}\n}\n","import type { Account } from \"./account\"\nimport { LedgerValidationError } from \"./errors\"\nimport type { AccountId } from \"./ids\"\n\nconst reject = (index: number, field: string, value: unknown, reason: string): never => {\n\tthrow new LedgerValidationError(\n\t\t\"INVALID_ACCOUNT_HIERARCHY\",\n\t\t`accounts[${index}].${field}`,\n\t\tvalue,\n\t\treason,\n\t)\n}\n\nconst checkParent = (account: Account, parent: Account | undefined, i: number): void => {\n\tif (account.parentId === undefined) return\n\tif (!parent) reject(i, \"parentId\", account.parentId, \"parent account does not exist\")\n\telse if (parent.entityId !== account.entityId)\n\t\treject(i, \"parentId\", parent.id, \"parent belongs to another entity\")\n\telse if (parent.type !== account.type)\n\t\treject(i, \"parentId\", parent.id, \"parent has a different account type\")\n}\n\nconst checkAcyclic = (\n\taccount: Account,\n\taccounts: ReadonlyMap<AccountId, Account>,\n\ti: number,\n): void => {\n\tconst seen = new Set<AccountId>([account.id])\n\tfor (let up = account.parentId; up !== undefined; up = accounts.get(up)?.parentId) {\n\t\tif (seen.has(up)) reject(i, \"parentId\", account.parentId, \"hierarchy contains a cycle\")\n\t\tseen.add(up)\n\t}\n}\n\n/** Reject missing, cross-entity and cross-type parents, and cycles. */\nexport const checkHierarchy = (accounts: ReadonlyMap<AccountId, Account>): void => {\n\tfor (const [i, account] of [...accounts.values()].entries()) {\n\t\tcheckParent(\n\t\t\taccount,\n\t\t\taccount.parentId === undefined ? undefined : accounts.get(account.parentId),\n\t\t\ti,\n\t\t)\n\t\tcheckAcyclic(account, accounts, i)\n\t}\n}\n","import type { Account, AccountInput } from \"./account\"\nimport { ChartOfAccounts } from \"./chart-map\"\nimport { parseCurrency } from \"./currency\"\nimport { LedgerValidationError } from \"./errors\"\nimport { checkHierarchy } from \"./hierarchy\"\nimport type { AccountId } from \"./ids\"\n\nconst toAccount = (input: AccountInput, index: number): Account =>\n\tObject.freeze({\n\t\tid: input.id as AccountId,\n\t\ttype: input.type,\n\t\tcurrency: parseCurrency(input.currency, `accounts[${index}].currency`),\n\t\tentityId: input.entityId ?? \"default\",\n\t\t...(input.parentId === undefined ? {} : { parentId: input.parentId as AccountId }),\n\t})\n\n/** Validate accounts and build the chart. Throws {@link LedgerValidationError}. */\nexport const createChartOfAccounts = (inputs: Iterable<AccountInput>): ChartOfAccounts => {\n\tconst accounts = new Map<AccountId, Account>()\n\tfor (const [index, input] of [...inputs].entries()) {\n\t\tconst account = toAccount(input, index)\n\t\tif (accounts.has(account.id)) {\n\t\t\tthrow new LedgerValidationError(\n\t\t\t\t\"INVALID_ACCOUNT_HIERARCHY\",\n\t\t\t\t`accounts[${index}].id`,\n\t\t\t\tinput.id,\n\t\t\t\t\"duplicate account id\",\n\t\t\t)\n\t\t}\n\t\taccounts.set(account.id, account)\n\t}\n\tcheckHierarchy(accounts)\n\treturn new ChartOfAccounts(accounts)\n}\n","import type { ChartOfAccounts } from \"./chart-map\"\nimport { LedgerValidationError } from \"./errors\"\nimport { accountId } from \"./ids\"\nimport type { PostingInput } from \"./posting\"\n\ntype LegObject = {\n\treadonly accountId: string\n\treadonly dimensions?: Readonly<Record<string, string>>\n}\n\n/** One side of a builder entry: a bare account id, or an account id with Dimensions. */\nexport type LegInput = string | LegObject\n\n/** Resolve a leg's Account in the chart and emit its Posting; Currency comes from the Account. */\nexport const legPosting = (\n\tleg: LegInput,\n\tamount: number,\n\tchart: ChartOfAccounts,\n\tfield: string,\n): PostingInput => {\n\tconst { accountId: id, dimensions }: LegObject =\n\t\ttypeof leg === \"string\" ? { accountId: leg } : leg\n\tconst account = chart.get(accountId(id))\n\tif (!account) {\n\t\tthrow new LedgerValidationError(\n\t\t\t\"UNKNOWN_ACCOUNT\",\n\t\t\ttypeof leg === \"string\" ? field : `${field}.accountId`,\n\t\t\tid,\n\t\t\t\"is not in the chart of accounts\",\n\t\t)\n\t}\n\treturn {\n\t\taccountId: id,\n\t\tamount,\n\t\tcurrency: account.currency,\n\t\t...(dimensions ? { dimensions } : {}),\n\t}\n}\n\n/** A builder amount is a magnitude: the builder derives the sign, so a negative one is a bug. */\nexport const magnitude = (amount: number, field: string): number => {\n\tif (amount < 0) {\n\t\tthrow new LedgerValidationError(\"NEGATIVE_AMOUNT\", field, amount, \"must not be negative\")\n\t}\n\treturn amount\n}\n\n/** The Credit form of a magnitude; never produces negative zero. */\nexport const credited = (amount: number): number => 0 - amount\n\n/** Reject legs whose Accounts hold differing Currencies; the core has no FX. */\nexport const assertSameCurrency = (\n\tpostings: readonly PostingInput[],\n\tfields: readonly string[],\n): void => {\n\tconst first = postings[0]?.currency\n\tconst index = postings.findIndex((p) => p.currency !== first)\n\tif (index >= 0) {\n\t\tthrow new LedgerValidationError(\n\t\t\t\"CURRENCY_MISMATCH\",\n\t\t\tfields[index] ?? \"postings\",\n\t\t\tpostings[index]?.currency,\n\t\t\t`differs from ${first}; legs must share one currency`,\n\t\t)\n\t}\n}\n","import type { ChartOfAccounts } from \"./chart-map\"\nimport { assertSameCurrency, credited, legPosting, magnitude } from \"./legs\"\nimport type { PostingInput } from \"./posting\"\nimport type { Transaction } from \"./transaction\"\nimport { validateTransaction } from \"./transaction\"\n\n/** One leg of a Compound Entry: an Account, its own magnitude, and optional Dimensions. */\nexport interface CompoundLeg {\n\treadonly accountId: string\n\treadonly amount: number\n\treadonly dimensions?: Readonly<Record<string, string>>\n}\n\nconst side = (\n\tlegs: readonly CompoundLeg[],\n\tname: \"debit\" | \"credit\",\n\tchart: ChartOfAccounts,\n): { postings: PostingInput[]; fields: string[] } => ({\n\tpostings: legs.map((leg, i) => {\n\t\tconst amount = magnitude(leg.amount, `${name}[${i}].amount`)\n\t\treturn legPosting(leg, name === \"debit\" ? amount : credited(amount), chart, `${name}[${i}]`)\n\t}),\n\tfields: legs.map((_, i) => `${name}[${i}]`),\n})\n\n/**\n * Build a Compound Entry: many legs on either side, each with its own magnitude.\n * The two sides must total the same amount.\n */\nexport const compound = (\n\tinput: {\n\t\treadonly id: string\n\t\treadonly date: string\n\t\treadonly debit: readonly CompoundLeg[]\n\t\treadonly credit: readonly CompoundLeg[]\n\t},\n\tchart: ChartOfAccounts,\n): Transaction => {\n\tconst debit = side(input.debit, \"debit\", chart)\n\tconst credit = side(input.credit, \"credit\", chart)\n\tconst postings = [...debit.postings, ...credit.postings]\n\tassertSameCurrency(postings, [...debit.fields, ...credit.fields])\n\treturn validateTransaction({ id: input.id, date: input.date, postings }, chart)\n}\n","import { assertSafeInteger } from \"./amount\"\nimport { minorUnitDigits, parseCurrency } from \"./currency\"\nimport { LedgerValidationError } from \"./errors\"\n\n/**\n * Convert a major-unit amount (`12.34`) to signed integer minor units (`1234`).\n * Rounds half away from zero; `toPrecision` strips binary-float noise first.\n */\nexport const toMinorUnits = (majorAmount: number, currency: string): number => {\n\tconst digits = minorUnitDigits(parseCurrency(currency))\n\tif (!Number.isFinite(majorAmount)) {\n\t\tthrow new LedgerValidationError(\"INVALID_AMOUNT\", \"majorAmount\", majorAmount, \"must be finite\")\n\t}\n\tconst raw = Math.abs(majorAmount) * 10 ** digits\n\t// Trimming to 15 significant digits removes float noise (1.005 * 100), but beyond 1e15\n\t// it would erase real digits, and a double's own spacing there already exceeds the noise.\n\tconst scaled = raw < 1e15 ? Number(raw.toPrecision(15)) : raw\n\treturn assertSafeInteger(Math.sign(majorAmount) * Math.round(scaled) + 0, \"majorAmount\")\n}\n\n/** Convert signed integer minor units (`1234`) to a major-unit amount (`12.34`). */\nexport const fromMinorUnits = (minorUnits: number, currency: string): number => {\n\tconst digits = minorUnitDigits(parseCurrency(currency))\n\treturn assertSafeInteger(minorUnits, \"minorUnits\") / 10 ** digits\n}\n","import { byCodeUnit } from \"./compare\"\nimport type { Currency } from \"./currency\"\nimport { toSafeAmount } from \"./safe-amount\"\n\n/** A named total for one `(Entity, Currency)` pair. */\nexport interface Total {\n\treadonly entityId: string\n\treadonly currency: Currency\n\treadonly amount: number\n}\n\ninterface Addend {\n\treadonly entityId: string\n\treadonly currency: Currency\n\treadonly amount: number\n}\n\n/** Order totals by `entityId` then `currency`, by code unit. */\nexport const compareTotals = (a: Total, b: Total): number =>\n\tbyCodeUnit(a.entityId, b.entityId) || byCodeUnit(a.currency, b.currency)\n\n/**\n * Sum `sign * amount` per `(Entity, Currency)` with `BigInt`, checking each total against the safe\n * integer range. One total per pair among the addends, sorted; a zero addend still yields its pair,\n * which is how P&L seeds its totals. `fieldOf` gives the output path an overflow reports for a pair.\n */\nexport const totalsOf = (\n\taddends: readonly Addend[],\n\tsign: 1n | -1n,\n\tfieldOf: (pair: string) => string,\n): readonly Total[] => {\n\tconst slots = new Map<string, { entityId: string; currency: Currency; sum: bigint }>()\n\tfor (const { entityId, currency, amount } of addends) {\n\t\tconst key = JSON.stringify([entityId, currency])\n\t\tconst slot = slots.get(key) ?? { entityId, currency, sum: 0n }\n\t\tslot.sum += sign * BigInt(amount)\n\t\tslots.set(key, slot)\n\t}\n\treturn Object.freeze(\n\t\t[...slots.values()]\n\t\t\t.map(({ entityId, currency, sum }) =>\n\t\t\t\tObject.freeze({\n\t\t\t\t\tentityId,\n\t\t\t\t\tcurrency,\n\t\t\t\t\tamount: toSafeAmount(sum, fieldOf(`${entityId}/${currency}`)),\n\t\t\t\t}),\n\t\t\t)\n\t\t\t.sort(compareTotals),\n\t)\n}\n","import type { Account } from \"./account\"\nimport type { BalanceRow } from \"./balances\"\nimport { leafBalances } from \"./balances\"\nimport type { ChartOfAccounts } from \"./chart-map\"\nimport type { Total } from \"./totals\"\nimport { totalsOf } from \"./totals\"\nimport type { Transaction } from \"./transaction\"\n\n/** Net Worth: the asset and liability Balance rows behind it, and one total per `(Entity, Currency)`. */\nexport interface NetWorth {\n\treadonly rows: readonly BalanceRow[]\n\treadonly totals: readonly Total[]\n}\n\n/**\n * Assets minus Liabilities up to and including `asOf`, per `(Entity, Currency)`, positive when\n * assets exceed liabilities. Rows stay raw signed; Equity is not part of it. Raw liabilities are\n * negative, so the natural-sign total is the plain sum of the rows.\n */\nexport const netWorth = (\n\ttransactions: readonly Transaction[],\n\tasOf: string,\n\tchart: ChartOfAccounts,\n): NetWorth => {\n\tconst counted = (account: Account) => account.type === \"asset\" || account.type === \"liability\"\n\tconst rows = leafBalances(transactions, asOf, chart, (account) =>\n\t\tcounted(account) ? `netWorth.rows[${account.id}]` : `netWorth[${account.id}]`,\n\t).filter((row) => counted(chart.get(row.accountId)!))\n\treturn Object.freeze({\n\t\trows: Object.freeze(rows),\n\t\ttotals: totalsOf(rows, 1n, (pair) => `netWorth.totals[${pair}]`),\n\t})\n}\n","import type { ChartOfAccounts } from \"./chart-map\"\nimport { LedgerValidationError } from \"./errors\"\nimport { accountId } from \"./ids\"\nimport type { LegInput } from \"./legs\"\nimport { assertSameCurrency, credited, legPosting } from \"./legs\"\nimport type { Transaction } from \"./transaction\"\nimport { validateTransaction } from \"./transaction\"\n\nconst assertEquity = (contra: LegInput, chart: ChartOfAccounts): void => {\n\tconst id = typeof contra === \"string\" ? contra : contra.accountId\n\tconst type = chart.get(accountId(id))?.type\n\tif (type !== undefined && type !== \"equity\") {\n\t\tthrow new LedgerValidationError(\n\t\t\t\"NON_EQUITY_CONTRA\",\n\t\t\ttypeof contra === \"string\" ? \"contra\" : \"contra.accountId\",\n\t\t\tid,\n\t\t\t`is ${type}; an opening balance is posted against an equity account`,\n\t\t)\n\t}\n}\n\n/**\n * Build an Opening Balance: `amount` posts on `account`, the opposite Posting on the equity\n * `contra`. `amount` is signed (an overdrawn Asset opens negative); direction is never inferred.\n */\nexport const openingBalance = (\n\tinput: {\n\t\treadonly id: string\n\t\treadonly date: string\n\t\treadonly account: LegInput\n\t\treadonly contra: LegInput\n\t\treadonly amount: number\n\t},\n\tchart: ChartOfAccounts,\n): Transaction => {\n\tconst postings = [\n\t\tlegPosting(input.account, input.amount, chart, \"account\"),\n\t\tlegPosting(input.contra, credited(input.amount), chart, \"contra\"),\n\t]\n\tassertEquity(input.contra, chart)\n\tassertSameCurrency(postings, [\"account\", \"contra\"])\n\treturn validateTransaction({ id: input.id, date: input.date, postings }, chart)\n}\n","import type { Posting } from \"./posting\"\n\n/** A Posting's value for a Dimension key, or null when it lacks the key. Inherited keys never count. */\nexport const dimensionOf = (posting: Posting, key: string): string | null =>\n\tposting.dimensions !== undefined && Object.hasOwn(posting.dimensions, key)\n\t\t? posting.dimensions[key]!\n\t\t: null\n\n/** True when the Posting carries every `where` entry with exactly that value. */\nexport const matchesAll = (posting: Posting, where: Readonly<Record<string, string>>): boolean =>\n\tObject.entries(where).every(([key, value]) => dimensionOf(posting, key) === value)\n","import type { ISODate } from \"./date\"\nimport { parseISODate } from \"./date\"\nimport { LedgerValidationError } from \"./errors\"\n\n/** An inclusive date range; `from` is absent when the period starts with the ledger. */\nexport interface Period {\n\treadonly from?: ISODate\n\treadonly to: ISODate\n}\n\n/** Parse an inclusive period, throwing `INVALID_DATE` for a bad end and `INVALID_PERIOD` if inverted. */\nexport const parsePeriod = (input: { readonly from?: string; readonly to: string }): Period => {\n\tconst from = input.from === undefined ? undefined : parseISODate(input.from, \"options.from\")\n\tconst to = parseISODate(input.to, \"options.to\")\n\tif (from !== undefined && from > to) {\n\t\tthrow new LedgerValidationError(\n\t\t\t\"INVALID_PERIOD\",\n\t\t\t\"options.from\",\n\t\t\tinput.from,\n\t\t\t`is after to (${to})`,\n\t\t)\n\t}\n\treturn from === undefined ? { to } : { from, to }\n}\n\n/** True when `date` falls on or between the period's ends. */\nexport const inPeriod = (period: Period, date: ISODate): boolean =>\n\tdate <= period.to && (period.from === undefined || date >= period.from)\n","import type { Account } from \"./account\"\nimport type { BalanceRow } from \"./balances\"\nimport { compareRows } from \"./balances\"\nimport { byCodeUnit } from \"./compare\"\nimport { dimensionOf } from \"./dimensions\"\nimport type { ScannedPosting } from \"./ledger-scan\"\nimport { toSafeAmount } from \"./safe-amount\"\n\n/** A P&L row for one Dimension value; `null` collects Postings lacking the grouped key. */\nexport interface GroupedRow extends BalanceRow {\n\treadonly dimensionValue: string | null\n}\n\nconst sumByAccount = (entries: readonly ScannedPosting[]): Map<string, bigint> => {\n\tconst sums = new Map<string, bigint>()\n\tfor (const { account, posting } of entries) {\n\t\tsums.set(account.id, (sums.get(account.id) ?? 0n) + BigInt(posting.amount))\n\t}\n\treturn sums\n}\n\n/** One row per Income and Expense Leaf Account, zeros included. */\nexport const plainRows = (\n\taccounts: readonly Account[],\n\tentries: readonly ScannedPosting[],\n): readonly BalanceRow[] => {\n\tconst sums = sumByAccount(entries)\n\treturn accounts\n\t\t.map((a) =>\n\t\t\tObject.freeze({\n\t\t\t\tentityId: a.entityId,\n\t\t\t\taccountId: a.id,\n\t\t\t\tcurrency: a.currency,\n\t\t\t\tamount: toSafeAmount(sums.get(a.id) ?? 0n, `profitAndLoss.rows[${a.id}]`),\n\t\t\t}),\n\t\t)\n\t\t.sort(compareRows)\n}\n\nconst compareGrouped = (a: GroupedRow, b: GroupedRow): number =>\n\tcompareRows(a, b) ||\n\t(a.dimensionValue === b.dimensionValue\n\t\t? 0\n\t\t: a.dimensionValue === null\n\t\t\t? -1\n\t\t\t: b.dimensionValue === null\n\t\t\t\t? 1\n\t\t\t\t: byCodeUnit(a.dimensionValue, b.dimensionValue))\n\n/** One row per `(Account, value of the `groupBy` Dimension)` that has Postings. */\nexport const groupedRows = (\n\tentries: readonly ScannedPosting[],\n\tgroupBy: string,\n): readonly GroupedRow[] => {\n\tconst groups = new Map<string, { entry: ScannedPosting; value: string | null; sum: bigint }>()\n\tfor (const entry of entries) {\n\t\tconst value = dimensionOf(entry.posting, groupBy)\n\t\tconst key = JSON.stringify([entry.account.id, value])\n\t\tconst sum = (groups.get(key)?.sum ?? 0n) + BigInt(entry.posting.amount)\n\t\tgroups.set(key, { entry, value, sum })\n\t}\n\treturn [...groups.values()]\n\t\t.map(({ entry: { account }, value, sum }) =>\n\t\t\tObject.freeze({\n\t\t\t\tentityId: account.entityId,\n\t\t\t\taccountId: account.id,\n\t\t\t\tcurrency: account.currency,\n\t\t\t\tdimensionValue: value,\n\t\t\t\tamount: toSafeAmount(sum, `profitAndLoss.rows[${account.id}]`),\n\t\t\t}),\n\t\t)\n\t\t.sort(compareGrouped)\n}\n","import type { BalanceRow } from \"./balances\"\nimport type { ChartOfAccounts } from \"./chart-map\"\nimport { matchesAll } from \"./dimensions\"\nimport { scanLedger } from \"./ledger-scan\"\nimport { inPeriod, parsePeriod } from \"./period\"\nimport type { GroupedRow } from \"./profit-and-loss-rows\"\nimport { groupedRows, plainRows } from \"./profit-and-loss-rows\"\nimport type { Total } from \"./totals\"\nimport { totalsOf } from \"./totals\"\nimport type { Transaction } from \"./transaction\"\n\n/** P&L: raw rows for Income and Expense Leaf Accounts and income-minus-expenses totals. */\nexport interface ProfitAndLoss<Row extends BalanceRow = BalanceRow> {\n\treadonly rows: readonly Row[]\n\treadonly totals: readonly Total[]\n}\n\n/**\n * The period and optional Dimension handling of a P&L query. An absent `from` means \"from the\n * start of the ledger\". `where` is exact-match, ANDed; a missing key never matches.\n */\nexport interface ProfitAndLossOptions {\n\treadonly from?: string\n\treadonly to: string\n\treadonly groupBy?: string\n\treadonly where?: Readonly<Record<string, string>>\n}\n\n/**\n * Income minus Expenses over an inclusive period, per `(Entity, Currency)`, positive when income\n * exceeds expenses. Rows stay raw signed, so the total is the negated sum of the rows. With\n * `groupBy`, rows split by that Dimension's value and only groups with Postings appear. Totals hold\n * one entry, zero if nothing posted, for every Income and Expense Leaf Account's pair.\n */\nexport function profitAndLoss(\n\ttransactions: readonly Transaction[],\n\toptions: ProfitAndLossOptions & { readonly groupBy: string },\n\tchart: ChartOfAccounts,\n): ProfitAndLoss<GroupedRow>\n/** P&L without grouping: one row per Income and Expense Leaf Account; totals seeded per Leaf pair. */\nexport function profitAndLoss(\n\ttransactions: readonly Transaction[],\n\toptions: ProfitAndLossOptions & { readonly groupBy?: undefined },\n\tchart: ChartOfAccounts,\n): ProfitAndLoss\n/** P&L when `groupBy` is only known at runtime: rows are plain or grouped, totals seeded alike. */\nexport function profitAndLoss(\n\ttransactions: readonly Transaction[],\n\toptions: ProfitAndLossOptions,\n\tchart: ChartOfAccounts,\n): ProfitAndLoss<BalanceRow | GroupedRow>\nexport function profitAndLoss(\n\ttransactions: readonly Transaction[],\n\toptions: ProfitAndLossOptions,\n\tchart: ChartOfAccounts,\n): ProfitAndLoss<BalanceRow | GroupedRow> {\n\tconst period = parsePeriod(options)\n\tconst entries = scanLedger(transactions, chart).filter(\n\t\t({ account, posting, date }) =>\n\t\t\t(account.type === \"income\" || account.type === \"expense\") &&\n\t\t\tinPeriod(period, date) &&\n\t\t\tmatchesAll(posting, options.where ?? {}),\n\t)\n\tconst { groupBy } = options\n\tconst leaves = [...chart.values()].filter(\n\t\t(a) => chart.isLeaf(a.id) && (a.type === \"income\" || a.type === \"expense\"),\n\t)\n\tconst rows = groupBy === undefined ? plainRows(leaves, entries) : groupedRows(entries, groupBy)\n\t// Seed every Income and Expense Leaf's pair so the totals' shape depends only on the chart.\n\tconst pairs = leaves.map(({ entityId, currency }) => ({ entityId, currency, amount: 0 }))\n\treturn Object.freeze({\n\t\trows: Object.freeze(rows),\n\t\ttotals: totalsOf([...pairs, ...rows], -1n, (pair) => `profitAndLoss.totals[${pair}]`),\n\t})\n}\n","import type { ChartOfAccounts } from \"./chart-map\"\nimport type { LegInput } from \"./legs\"\nimport { assertSameCurrency, credited, legPosting, magnitude } from \"./legs\"\nimport type { Transaction } from \"./transaction\"\nimport { validateTransaction } from \"./transaction\"\n\n/** Build a Simple Entry: `+amount` on `debit`, `-amount` on `credit`. `amount` is a magnitude. */\nexport const simple = (\n\tinput: {\n\t\treadonly id: string\n\t\treadonly date: string\n\t\treadonly debit: LegInput\n\t\treadonly credit: LegInput\n\t\treadonly amount: number\n\t},\n\tchart: ChartOfAccounts,\n): Transaction => {\n\tconst amount = magnitude(input.amount, \"amount\")\n\tconst postings = [\n\t\tlegPosting(input.debit, amount, chart, \"debit\"),\n\t\tlegPosting(input.credit, credited(amount), chart, \"credit\"),\n\t]\n\tassertSameCurrency(postings, [\"debit\", \"credit\"])\n\treturn validateTransaction({ id: input.id, date: input.date, postings }, chart)\n}\n","import { leafBalances } from \"./balances\"\nimport type { ChartOfAccounts } from \"./chart-map\"\nimport type { Currency } from \"./currency\"\nimport type { AccountId } from \"./ids\"\nimport { totalsOf } from \"./totals\"\nimport type { Transaction } from \"./transaction\"\n\n/** One Leaf Account's net Balance as a magnitude in its Debit or Credit column. */\nexport interface TrialBalanceRow {\n\treadonly entityId: string\n\treadonly accountId: AccountId\n\treadonly currency: Currency\n\treadonly debit: number\n\treadonly credit: number\n}\n\n/** Column totals for one `(Entity, Currency)` pair. They always match. */\nexport interface TrialBalanceTotal {\n\treadonly entityId: string\n\treadonly currency: Currency\n\treadonly debit: number\n\treadonly credit: number\n}\n\n/** A Trial Balance: one row per Leaf Account and column totals per `(Entity, Currency)`. */\nexport interface TrialBalance {\n\treadonly rows: readonly TrialBalanceRow[]\n\treadonly totals: readonly TrialBalanceTotal[]\n}\n\n/**\n * Every Leaf Account's net Balance at `asOf`, zeros included: positive in `debit`, negative in\n * `credit` as a magnitude (the one exception to raw signed rows).\n */\nexport const trialBalance = (\n\ttransactions: readonly Transaction[],\n\tasOf: string,\n\tchart: ChartOfAccounts,\n): TrialBalance => {\n\tconst rows = leafBalances(transactions, asOf, chart, (a) => `trialBalance.rows[${a.id}]`).map(\n\t\t({ entityId, accountId, currency, amount }) =>\n\t\t\tObject.freeze({\n\t\t\t\tentityId,\n\t\t\t\taccountId,\n\t\t\t\tcurrency,\n\t\t\t\tdebit: Math.max(amount, 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package/package.json

@@ -1,6 +1,59 @@
 {
-  "name": "@trajectonomics/ledger",
-  "version": "0.0.0-stage",
-  "stub": true,
-  "description": "Temporary package placeholder for staged publishing"
-}
+	"name": "@trajectonomics/ledger",
+	"version": "0.1.0-alpha.1",
+	"description": "Pure double-entry ledger domain: accounts, balanced postings, balances, net worth, P&L. No I/O.",
+	"license": "MIT",
+	"repository": {
+		"type": "git",
+		"url": "git+https://github.com/trajectonomics/ledger-core.git"
+	},
+	"type": "module",
+	"sideEffects": false,
+	"packageManager": "bun@1.4.4",
+	"engines": {
+		"node": ">=20.0.0"
+	},
+	"main": "./dist/index.cjs",
+	"module": "./dist/index.mjs",
+	"types": "./dist/index.d.cts",
+	"exports": {
+		".": {
+			"import": {
+				"types": "./dist/index.d.mts",
+				"default": "./dist/index.mjs"
+			},
+			"require": {
+				"types": "./dist/index.d.cts",
+				"default": "./dist/index.cjs"
+			}
+		},
+		"./package.json": "./package.json"
+	},
+	"files": [
+		"dist"
+	],
+	"publishConfig": {
+		"access": "public",
+		"provenance": true,
+		"tag": "latest"
+	},
+	"scripts": {
+		"build": "tsdown",
+		"test": "bun test",
+		"typecheck": "tsc -p tsconfig.json && tsc -p tsconfig.test.json",
+		"lint": "biome ci --error-on-warnings .",
+		"format": "biome check --write .",
+		"check": "bun run lint && bun run typecheck && bun run test && bun run build && bun run lint:package",
+		"lint:package": "publint --strict && attw --pack . --profile node16",
+		"skills:check": "bunx skills@latest check",
+		"skills:update": "bunx skills@latest update"
+	},
+	"devDependencies": {
+		"@arethetypeswrong/cli": "^0.18.5",
+		"@biomejs/biome": "2.6.3",
+		"@types/bun": "^1.4.4",
+		"publint": "^0.3.25",
+		"tsdown": "^0.23.2",
+		"typescript": "^7.0.2"
+	}
+}