ekwo-os 0.4.1

package/dist/assets/migrations/20260911183000_country_journal_defaults.sql

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+-- Ekwo OS — a country template that wires the financial journals too.
+--
+-- `country_defaults.bank_account_code` was declared from the first release and
+-- read by nothing: `install_country_template` wired the receivable, payable,
+-- suspense, rounding and retained-earnings accounts and the three journals of
+-- the company, and left `journals.default_account_id` null on every one of
+-- them. A country model whose financial journal points at no account is not a
+-- model — the demo seed had to wire it by hand, which was the symptom.
+--
+-- It surfaced on the first payment booked through a client: `post_payment()`
+-- looks for the bank side on the payment's bank account, then on the default
+-- account of its journal, and found neither on a freshly installed company.
+-- The refusal, `no_bank_account`, was correct and the configuration was what
+-- was wrong.
+--
+-- So the bank journal and the cash journal get their account from the country
+-- model, like everything else. `cash_account_code` is added because the cash
+-- journal needs its own — `570000` in the PCMN, `530000` in the PCG — and
+-- these two codes do not derive from one another any more than `550000` and
+-- `512000` do.
+--
+-- Only new columns and a `create or replace`: nothing already published is
+-- edited, and a company that already has a default account keeps it.
+
+alter table country_defaults add column if not exists cash_account_code text;
+
+comment on column country_defaults.cash_account_code is
+  'Ledger account behind the cash journal of this country, from the pack of that country.';
+
+-- No backfill here. The value of this column is pack data, and the compiled
+-- seed of every country upserts `country_defaults` — so re-applying the seeds
+-- fills it, on a fresh install and on an existing one alike. A migration that
+-- wrote it would have to name a country and a code, and a country is data.
+
+create or replace function install_country_template(
+  p_company_id uuid,
+  p_country    char(2)
+)
+returns void
+language plpgsql
+as $$
+declare
+  v_defaults country_defaults%rowtype;
+  r          record;
+  v_tax_id   uuid;
+begin
+  if not exists (select 1 from companies where id = p_company_id) then
+    raise exception 'unknown_company: %', p_company_id;
+  end if;
+  if not exists (select 1 from account_templates where country = p_country) then
+    raise exception 'unknown_country_template: no chart of accounts seeded for %', p_country;
+  end if;
+
+  -- 1. Accounts, without the hierarchy.
+  insert into accounts (company_id, code, name, account_type, reconcilable)
+  select p_company_id, t.code, t.name, t.account_type, t.reconcilable
+    from account_templates t
+   where t.country = p_country
+  on conflict (company_id, code) do nothing;
+
+  -- 2. Hierarchy, now that every code exists.
+  update accounts a
+     set parent_id = p.id
+    from account_templates t
+    join accounts p on p.company_id = p_company_id and p.code = t.parent_code
+   where a.company_id = p_company_id
+     and a.code = t.code
+     and t.country = p_country
+     and t.parent_code is not null
+     and a.parent_id is null;
+
+  -- 3. Journals.
+  insert into journals (company_id, code, name, journal_type)
+  select p_company_id, t.code, t.name, t.journal_type
+    from journal_templates t
+   where t.country = p_country
+  on conflict (company_id, code) do nothing;
+
+  -- 4. Taxes and their postings.
+  for r in
+    select * from tax_templates where country = p_country order by sequence, code
+  loop
+    v_tax_id := null;
+    insert into taxes (company_id, code, name, description, amount_type, amount,
+                       applies_to, treatment, country, valid_from, valid_to,
+                       legal_reference, vat_category, exemption_code, sequence)
+    values (p_company_id, r.code, r.name, r.description, r.amount_type, r.amount,
+            r.applies_to, r.treatment, p_country, r.valid_from, r.valid_to,
+            r.legal_reference, r.vat_category, r.exemption_code, r.sequence)
+    on conflict (company_id, code) do nothing
+    returning id into v_tax_id;
+
+    if v_tax_id is null then
+      continue;
+    end if;
+
+    insert into tax_postings (tax_id, company_id, document_kind, posting_type,
+                              factor_percent, account_id, declaration_box,
+                              box_factor_percent, sequence)
+    select v_tax_id, p_company_id, tp.document_kind, tp.posting_type,
+           tp.factor_percent, account_id_by_code(p_company_id, tp.account_code),
+           tp.declaration_box, tp.box_factor_percent, tp.sequence
+      from tax_posting_templates tp
+     where tp.tax_template_id = r.id
+     order by tp.sequence;
+  end loop;
+
+  -- 5. Roles.
+  select * into v_defaults from country_defaults where country = p_country;
+  if found then
+    update companies c
+       set receivable_account_id       = coalesce(c.receivable_account_id, account_id_by_code(p_company_id, v_defaults.receivable_code)),
+           payable_account_id          = coalesce(c.payable_account_id, account_id_by_code(p_company_id, v_defaults.payable_code)),
+           suspense_account_id         = coalesce(c.suspense_account_id, account_id_by_code(p_company_id, v_defaults.suspense_code)),
+           rounding_account_id         = coalesce(c.rounding_account_id, account_id_by_code(p_company_id, v_defaults.rounding_code)),
+           retained_earnings_account_id = coalesce(c.retained_earnings_account_id, account_id_by_code(p_company_id, v_defaults.retained_earnings_code)),
+           sales_journal_id            = coalesce(c.sales_journal_id, (select id from journals where company_id = p_company_id and code = v_defaults.sales_journal_code)),
+           purchase_journal_id         = coalesce(c.purchase_journal_id, (select id from journals where company_id = p_company_id and code = v_defaults.purchase_journal_code)),
+           miscellaneous_journal_id    = coalesce(c.miscellaneous_journal_id, (select id from journals where company_id = p_company_id and code = v_defaults.misc_journal_code))
+     where c.id = p_company_id;
+
+    -- 6. The financial journals point at their account, so money booked
+    --    through them lands somewhere without the operator wiring it first.
+    --    `default_account_id is null` keeps a company that already chose one.
+    update journals j
+       set default_account_id = account_id_by_code(p_company_id, v_defaults.bank_account_code)
+     where j.company_id = p_company_id
+       and j.journal_type = 'bank'
+       and j.default_account_id is null
+       and v_defaults.bank_account_code is not null;
+
+    update journals j
+       set default_account_id = account_id_by_code(p_company_id, v_defaults.cash_account_code)
+     where j.company_id = p_company_id
+       and j.journal_type = 'cash'
+       and j.default_account_id is null
+       and v_defaults.cash_account_code is not null;
+  end if;
+end;
+$$;
+
+comment on function install_country_template(uuid, char) is
+  'Copies a country chart of accounts, journals and taxes into a company, wires the default roles and points the financial journals at their account.';

package/dist/assets/migrations/20260911193853_line_account_defaults.sql

@@ -0,0 +1,274 @@
+-- Ekwo OS — the account a document line falls back to.
+--
+-- `country_defaults` shipped with three columns nothing ever read:
+-- `sales_account_code`, `purchase_account_code` and `currency_code`. Keeping
+-- a column "in case" is the state the naming policy forbids, so the choice
+-- was between deleting them and giving them a reader. They get a reader,
+-- because the thing they describe is real: every chart of accounts has one
+-- account a sale lands on by default and one a purchase lands on, and
+-- somebody has to suggest it. `currency_code` gets its reader in the CLI —
+-- `ekwo init` offers it as the currency of the company, before the insert,
+-- because `companies.currency_code` is `not null default 'EUR'` and is
+-- therefore never empty by the time `install_country_template` runs.
+--
+-- The order of resolution for the account of a document line, from the most
+-- specific to the least:
+--
+--   1. the line itself — `document_lines.account_id`;
+--   2. the product, once `products` exists (added by a later migration, which
+--      replaces the trigger body to consult it);
+--   3. the company default — `companies.default_sales_account_id` /
+--      `default_purchase_account_id`, new here;
+--   4. the country model — `country_defaults.sales_account_code` /
+--      `purchase_account_code`, resolved against the company's own chart.
+--
+-- Nothing is guessed from a code prefix, which is the rule the rest of the
+-- schema already keeps: `411` is *customers* on the French chart and
+-- *recoverable VAT* on the Belgian one.
+--
+-- The resolution runs in a trigger rather than in each client. Lines are
+-- created by whoever holds a token — the MCP server, PostgREST, psql — and
+-- `document_lines_product_has_account` refuses a product line with no
+-- account, so a null account can only ever mean "resolve it". A null *tax*
+-- is a different matter: it means no tax at all, which is a real answer, so
+-- nothing here fills it in.
+
+alter table companies
+  add column if not exists default_sales_account_id    uuid,
+  add column if not exists default_purchase_account_id uuid;
+
+alter table companies
+  add constraint companies_default_sales_account_fkey
+    foreign key (default_sales_account_id) references accounts(id) on delete set null,
+  add constraint companies_default_purchase_account_fkey
+    foreign key (default_purchase_account_id) references accounts(id) on delete set null;
+
+comment on column companies.default_sales_account_id is
+  'Income account a sales line falls back to when it names none. Wired from country_defaults.sales_account_code at install.';
+comment on column companies.default_purchase_account_id is
+  'Expense account a purchase line falls back to when it names none. Wired from country_defaults.purchase_account_code at install.';
+
+-- ---------------------------------------------------------------------------
+-- resolve_line_account
+--
+-- `stable` and not `security definer`: it reads `companies` and
+-- `country_defaults`, both of which the caller may read anyway — a member of
+-- the company for the first, anyone signed in for the second. A definer here
+-- would widen nothing and hide the policy that already decides.
+-- ---------------------------------------------------------------------------
+
+create or replace function resolve_line_account(
+  p_company_id uuid,
+  p_doc_type   doc_type,
+  p_account_id uuid
+)
+returns uuid
+language plpgsql
+stable
+as $$
+declare
+  v_is_sale boolean;
+  v_account uuid;
+  v_country char(2);
+  v_code    text;
+begin
+  if p_account_id is not null then
+    return p_account_id;
+  end if;
+
+  v_is_sale := p_doc_type in ('sale_invoice', 'sale_credit_note', 'sale_quote');
+
+  select case when v_is_sale then c.default_sales_account_id
+              else c.default_purchase_account_id end,
+         c.country
+    into v_account, v_country
+    from companies c
+   where c.id = p_company_id;
+
+  if v_account is not null then
+    return v_account;
+  end if;
+
+  select case when v_is_sale then d.sales_account_code else d.purchase_account_code end
+    into v_code
+    from country_defaults d
+   where d.country = v_country;
+
+  if v_code is null then
+    return null;
+  end if;
+
+  return account_id_by_code(p_company_id, v_code);
+end;
+$$;
+
+comment on function resolve_line_account(uuid, doc_type, uuid) is
+  'Account of a document line: the line, then the company default, then the country model. Never a code prefix.';
+
+-- ---------------------------------------------------------------------------
+-- The trigger
+--
+-- One path for every client. A line that names its account keeps it; a line
+-- that names none gets the default, and when there is no default anywhere the
+-- existing check constraint raises, which is the honest outcome.
+-- ---------------------------------------------------------------------------
+
+create or replace function document_lines_resolve_account()
+returns trigger
+language plpgsql
+as $$
+declare
+  v_doc_type doc_type;
+begin
+  if new.line_type <> 'product' or new.account_id is not null then
+    return new;
+  end if;
+
+  select d.doc_type into v_doc_type from documents d where d.id = new.document_id;
+  if v_doc_type is null then
+    return new;
+  end if;
+
+  new.account_id := resolve_line_account(new.company_id, v_doc_type, null);
+  return new;
+end;
+$$;
+
+create trigger document_lines_resolve_account
+  before insert or update on document_lines
+  for each row execute function document_lines_resolve_account();
+
+-- ---------------------------------------------------------------------------
+-- The country model now wires the two company defaults as well.
+--
+-- Only step 5 changes; the rest of the function is the one migration
+-- `…183000` published, repeated because Postgres replaces a function whole.
+-- A company that already chose an account keeps it, as everywhere else here.
+-- ---------------------------------------------------------------------------
+
+create or replace function install_country_template(
+  p_company_id uuid,
+  p_country    char(2)
+)
+returns void
+language plpgsql
+as $$
+declare
+  v_defaults country_defaults%rowtype;
+  r          record;
+  v_tax_id   uuid;
+begin
+  if not exists (select 1 from companies where id = p_company_id) then
+    raise exception 'unknown_company: %', p_company_id;
+  end if;
+  if not exists (select 1 from account_templates where country = p_country) then
+    raise exception 'unknown_country_template: no chart of accounts seeded for %', p_country;
+  end if;
+
+  -- 1. Accounts, without the hierarchy.
+  insert into accounts (company_id, code, name, account_type, reconcilable)
+  select p_company_id, t.code, t.name, t.account_type, t.reconcilable
+    from account_templates t
+   where t.country = p_country
+  on conflict (company_id, code) do nothing;
+
+  -- 2. Hierarchy, now that every code exists.
+  update accounts a
+     set parent_id = p.id
+    from account_templates t
+    join accounts p on p.company_id = p_company_id and p.code = t.parent_code
+   where a.company_id = p_company_id
+     and a.code = t.code
+     and t.country = p_country
+     and t.parent_code is not null
+     and a.parent_id is null;
+
+  -- 3. Journals.
+  insert into journals (company_id, code, name, journal_type)
+  select p_company_id, t.code, t.name, t.journal_type
+    from journal_templates t
+   where t.country = p_country
+  on conflict (company_id, code) do nothing;
+
+  -- 4. Taxes and their postings.
+  for r in
+    select * from tax_templates where country = p_country order by sequence, code
+  loop
+    v_tax_id := null;
+    insert into taxes (company_id, code, name, description, amount_type, amount,
+                       applies_to, treatment, country, valid_from, valid_to,
+                       legal_reference, vat_category, exemption_code, sequence)
+    values (p_company_id, r.code, r.name, r.description, r.amount_type, r.amount,
+            r.applies_to, r.treatment, p_country, r.valid_from, r.valid_to,
+            r.legal_reference, r.vat_category, r.exemption_code, r.sequence)
+    on conflict (company_id, code) do nothing
+    returning id into v_tax_id;
+
+    if v_tax_id is null then
+      continue;
+    end if;
+
+    insert into tax_postings (tax_id, company_id, document_kind, posting_type,
+                              factor_percent, account_id, declaration_box,
+                              box_factor_percent, sequence)
+    select v_tax_id, p_company_id, tp.document_kind, tp.posting_type,
+           tp.factor_percent, account_id_by_code(p_company_id, tp.account_code),
+           tp.declaration_box, tp.box_factor_percent, tp.sequence
+      from tax_posting_templates tp
+     where tp.tax_template_id = r.id
+     order by tp.sequence;
+  end loop;
+
+  -- 5. Roles.
+  select * into v_defaults from country_defaults where country = p_country;
+  if found then
+    update companies c
+       set receivable_account_id       = coalesce(c.receivable_account_id, account_id_by_code(p_company_id, v_defaults.receivable_code)),
+           payable_account_id          = coalesce(c.payable_account_id, account_id_by_code(p_company_id, v_defaults.payable_code)),
+           suspense_account_id         = coalesce(c.suspense_account_id, account_id_by_code(p_company_id, v_defaults.suspense_code)),
+           rounding_account_id         = coalesce(c.rounding_account_id, account_id_by_code(p_company_id, v_defaults.rounding_code)),
+           retained_earnings_account_id = coalesce(c.retained_earnings_account_id, account_id_by_code(p_company_id, v_defaults.retained_earnings_code)),
+           default_sales_account_id    = coalesce(c.default_sales_account_id, account_id_by_code(p_company_id, v_defaults.sales_account_code)),
+           default_purchase_account_id = coalesce(c.default_purchase_account_id, account_id_by_code(p_company_id, v_defaults.purchase_account_code)),
+           sales_journal_id            = coalesce(c.sales_journal_id, (select id from journals where company_id = p_company_id and code = v_defaults.sales_journal_code)),
+           purchase_journal_id         = coalesce(c.purchase_journal_id, (select id from journals where company_id = p_company_id and code = v_defaults.purchase_journal_code)),
+           miscellaneous_journal_id    = coalesce(c.miscellaneous_journal_id, (select id from journals where company_id = p_company_id and code = v_defaults.misc_journal_code))
+     where c.id = p_company_id;
+
+    -- 6. The financial journals point at their account, so money booked
+    --    through them lands somewhere without the operator wiring it first.
+    update journals j
+       set default_account_id = account_id_by_code(p_company_id, v_defaults.bank_account_code)
+     where j.company_id = p_company_id
+       and j.journal_type = 'bank'
+       and j.default_account_id is null
+       and v_defaults.bank_account_code is not null;
+
+    update journals j
+       set default_account_id = account_id_by_code(p_company_id, v_defaults.cash_account_code)
+     where j.company_id = p_company_id
+       and j.journal_type = 'cash'
+       and j.default_account_id is null
+       and v_defaults.cash_account_code is not null;
+  end if;
+end;
+$$;
+
+comment on function install_country_template(uuid, char) is
+  'Copies a country chart of accounts, journals and taxes into a company, wires the default roles — third parties, sales and purchase imputation, financial journals.';
+
+-- Backfill for a company installed before this migration: it already has the
+-- chart, so the two defaults can be filled from its own country model.
+update companies c
+   set default_sales_account_id = account_id_by_code(c.id, d.sales_account_code)
+  from country_defaults d
+ where d.country = c.country
+   and c.default_sales_account_id is null
+   and d.sales_account_code is not null;
+
+update companies c
+   set default_purchase_account_id = account_id_by_code(c.id, d.purchase_account_code)
+  from country_defaults d
+ where d.country = c.country
+   and c.default_purchase_account_id is null
+   and d.purchase_account_code is not null;

package/dist/assets/migrations/20260911195054_products.sql

@@ -0,0 +1,221 @@
+-- Ekwo OS — products, in the core rather than in a module beside it.
+--
+-- A product here is what a line is filled in from: a code, a name, a
+-- description, a unit, a price, the account it books to and the tax it
+-- carries. It is deliberately not an article of stock — no quantity on hand,
+-- no valuation, no movements — because that is a different piece of software
+-- and merging the two is how a catalogue ends up owning the ledger.
+--
+-- Two rules it keeps, and they are the whole design:
+--
+--   * **A product pre-fills a line; it never constrains one.** The line keeps
+--     its own text, its own price and its own account, and anything typed
+--     over the product's suggestion stays. An invoice is a statement about
+--     what was sold on that day, and a catalogue edited next month must not
+--     be able to change it.
+--   * **A line with no product is still a line.** `product_id` is nullable
+--     and always will be. Free text is how most invoices are written, and a
+--     schema that forces a catalogue row for every line forces the operator
+--     to invent one.
+--
+-- The unit lives where it already lived: `document_lines.unit_code`, UN/ECE
+-- recommendation 20, present since the first release and mapped to BT-130. A
+-- second `unit` column next to it would be two answers to one question, so
+-- the product carries `unit_code` too and fills that one in.
+
+create type product_kind as enum ('service', 'goods');
+
+comment on type product_kind is
+  'What is being sold. Services and goods differ in VAT treatment, in the declaration boxes they feed and in the account they book to.';
+
+create table products (
+  id                  uuid primary key default gen_random_uuid(),
+  company_id          uuid not null references companies(id) on delete cascade,
+  -- BT-155, the seller's own identifier for the item.
+  code                text not null,
+  -- BT-153 when the line takes it.
+  name                text not null,
+  -- BT-154.
+  description         text,
+  kind                product_kind not null default 'service',
+  -- UN/ECE recommendation 20, BT-130. `C62` is "one", `HUR` an hour, `DAY` a
+  -- day, `KGM` a kilogram, `LTR` a litre, `MTR` a metre. The check is on the
+  -- shape only: the recommendation has some eighteen hundred codes and a
+  -- short list in the database would refuse legitimate ones.
+  unit_code           text not null default 'C62',
+  currency_code       char(3) not null default 'EUR' references currencies(code),
+  -- Six decimals, like `document_lines.unit_price`: a unit price is not an
+  -- amount of money, it is what an amount is computed from.
+  sale_price          numeric(16, 6),
+  purchase_price      numeric(16, 6),
+  sale_account_id     uuid references accounts(id) on delete restrict,
+  purchase_account_id uuid references accounts(id) on delete restrict,
+  sale_tax_id         uuid references taxes(id) on delete restrict,
+  purchase_tax_id     uuid references taxes(id) on delete restrict,
+  active              boolean not null default true,
+  created_at          timestamptz not null default now(),
+  updated_at          timestamptz not null default now(),
+  unique (company_id, code),
+  constraint products_code_not_blank check (length(btrim(code)) > 0),
+  constraint products_unit_code_format check (unit_code ~ '^[A-Z0-9]{1,3}$'),
+  constraint products_sale_price_positive check (sale_price is null or sale_price >= 0),
+  constraint products_purchase_price_positive check (purchase_price is null or purchase_price >= 0),
+  foreign key (sale_account_id, company_id) references accounts(id, company_id),
+  foreign key (purchase_account_id, company_id) references accounts(id, company_id),
+  foreign key (sale_tax_id, company_id) references taxes(id, company_id),
+  foreign key (purchase_tax_id, company_id) references taxes(id, company_id)
+);
+
+comment on table products is
+  'What a document line is filled in from: code, name, unit, price, account and tax. Not stock: no quantity on hand and no valuation.';
+comment on column products.code is 'The seller''s own item identifier, EN 16931 BT-155. Unique in the company.';
+comment on column products.name is 'Item name, EN 16931 BT-153, copied onto the line it fills in.';
+comment on column products.description is 'Item description, EN 16931 BT-154.';
+comment on column products.unit_code is 'Unit of measure, UN/ECE recommendation 20 (BT-130). C62 is "one".';
+comment on column products.sale_price is 'Suggested net unit price on a sale. A line may carry another.';
+
+create unique index products_id_company_idx on products (id, company_id);
+create index products_company_active_idx on products (company_id, active);
+create index products_company_name_idx on products (company_id, lower(name));
+
+create trigger products_set_updated_at
+  before update on products
+  for each row execute function set_updated_at();
+
+-- ---------------------------------------------------------------------------
+-- The line points at the product, and keeps everything it was given.
+-- ---------------------------------------------------------------------------
+
+alter table document_lines
+  add column if not exists product_id  uuid,
+  add column if not exists description text;
+
+alter table document_lines
+  add constraint document_lines_product_fkey
+    foreign key (product_id) references products(id) on delete restrict,
+  add constraint document_lines_product_company_fkey
+    foreign key (product_id, company_id) references products(id, company_id);
+
+comment on column document_lines.product_id is
+  'The catalogue row this line was filled in from, when there was one. Nullable for ever: free text is how most invoices are written.';
+comment on column document_lines.description is
+  'Item description, EN 16931 BT-154. `name` is BT-153.';
+
+create index document_lines_product_idx on document_lines (product_id);
+
+-- `on delete restrict` rather than `set null`: a product referenced by a
+-- posted invoice is part of what that invoice said, and deleting it out from
+-- under the line would quietly rewrite a document. Retiring one is `active`.
+
+-- ---------------------------------------------------------------------------
+-- Row level security, in the same migration as the table.
+-- ---------------------------------------------------------------------------
+
+alter table products enable row level security;
+
+create policy products_select on products
+  for select using (is_company_member(company_id));
+create policy products_write on products
+  for all using (can_write_company(company_id)) with check (can_write_company(company_id));
+
+-- ---------------------------------------------------------------------------
+-- The product joins the resolution of the line's account.
+--
+-- Order, most specific first: the line, the product, the company default, the
+-- country model. The three-argument form published in `…193853` is kept and
+-- called by this one, so there is one place where the last two steps live.
+-- ---------------------------------------------------------------------------
+
+create or replace function resolve_line_account(
+  p_company_id uuid,
+  p_doc_type   doc_type,
+  p_product_id uuid,
+  p_account_id uuid
+)
+returns uuid
+language plpgsql
+stable
+as $$
+declare
+  v_is_sale boolean;
+  v_account uuid;
+begin
+  if p_account_id is not null then
+    return p_account_id;
+  end if;
+
+  if p_product_id is not null then
+    v_is_sale := p_doc_type in ('sale_invoice', 'sale_credit_note', 'sale_quote');
+    select case when v_is_sale then p.sale_account_id else p.purchase_account_id end
+      into v_account
+      from products p
+     where p.id = p_product_id;
+    if v_account is not null then
+      return v_account;
+    end if;
+  end if;
+
+  return resolve_line_account(p_company_id, p_doc_type, null::uuid);
+end;
+$$;
+
+comment on function resolve_line_account(uuid, doc_type, uuid, uuid) is
+  'Account of a document line: the line, the product, the company default, the country model. Never a code prefix.';
+
+create or replace function document_lines_resolve_account()
+returns trigger
+language plpgsql
+as $$
+declare
+  v_doc_type doc_type;
+begin
+  if new.line_type <> 'product' or new.account_id is not null then
+    return new;
+  end if;
+
+  select d.doc_type into v_doc_type from documents d where d.id = new.document_id;
+  if v_doc_type is null then
+    return new;
+  end if;
+
+  new.account_id := resolve_line_account(new.company_id, v_doc_type, new.product_id, null::uuid);
+  return new;
+end;
+$$;
+
+-- ---------------------------------------------------------------------------
+-- The invoice line as EN 16931 describes it.
+--
+-- BT-153 is the item name, BT-154 its description, BT-155 the seller's own
+-- identifier — which is `products.code` and lives nowhere else, so a line
+-- that names no product has none, and that is the correct answer rather than
+-- a gap. `security_invoker` so the view is read under the policies of
+-- `document_lines`, exactly like `document_tax_summary`.
+-- ---------------------------------------------------------------------------
+
+create or replace view document_line_items
+  with (security_invoker = true) as
+  select l.id                          as document_line_id,
+         l.document_id,
+         l.company_id,
+         l.sequence,
+         l.line_type,
+         l.name                        as item_name,               -- BT-153
+         l.description                 as item_description,        -- BT-154
+         p.code                        as seller_item_identifier,  -- BT-155
+         l.product_id,
+         p.kind                        as product_kind,
+         l.quantity,                                               -- BT-129
+         l.unit_code,                                              -- BT-130
+         l.unit_price,                                             -- BT-146
+         l.discount_percent,
+         l.amount_untaxed,                                         -- BT-131
+         l.tax_id,
+         l.vat_category,                                           -- BT-151
+         l.vat_rate,                                               -- BT-152
+         l.account_id
+    from document_lines l
+    left join products p on p.id = l.product_id;
+
+comment on view document_line_items is
+  'Document lines with the EN 16931 item terms: BT-153 name, BT-154 description, BT-155 the seller identifier, which is the product code.';