jaz-cli 2.3.0 → 2.6.0

package/dist/calc/format.js

@@ -0,0 +1,494 @@
+/**
+ * Output formatters for calc results.
+ * Table format for human reading, JSON for programmatic use.
+ *
+ * Currency-aware: when a result has a currency code, it appears in
+ * the title and summary lines (e.g. "Loan Amortization Schedule (SGD)").
+ */
+import chalk from 'chalk';
+const fmt = (n) => n.toLocaleString('en-US', { minimumFractionDigits: 2, maximumFractionDigits: 2 });
+const fmtR = (n) => fmt(n).padStart(14);
+const fmtPct = (n) => `${n}%`;
+const currTag = (c) => c ? ` (${c})` : '';
+const line = (w) => chalk.dim('─'.repeat(w));
+function printWorkings(result) {
+    const bp = result.blueprint;
+    if (!bp?.capsuleDescription)
+        return;
+    console.log(chalk.bold('Workings (capsule description)'));
+    console.log(line(60));
+    for (const l of bp.capsuleDescription.split('\n')) {
+        console.log(chalk.dim(`  ${l}`));
+    }
+    console.log();
+}
+function printJournal(journal) {
+    console.log(chalk.dim(`    ${journal.description}`));
+    for (const l of journal.lines) {
+        if (l.debit > 0) {
+            console.log(chalk.dim(`      Dr ${l.account.padEnd(35)} ${fmt(l.debit)}`));
+        }
+        if (l.credit > 0) {
+            console.log(chalk.dim(`      Cr ${l.account.padEnd(35)}          ${fmt(l.credit)}`));
+        }
+    }
+}
+// ── Loan ──────────────────────────────────────────────────────────
+function printLoanTable(result) {
+    const W = 90;
+    console.log();
+    console.log(chalk.bold(`Loan Amortization Schedule${currTag(result.currency)}`));
+    console.log(line(W));
+    console.log(chalk.bold(`  Principal:      ${fmt(result.inputs.principal)}`));
+    console.log(chalk.bold(`  Annual Rate:    ${fmtPct(result.inputs.annualRate)}`));
+    console.log(chalk.bold(`  Term:           ${result.inputs.termMonths} months`));
+    console.log(chalk.bold(`  Monthly PMT:    ${fmt(result.monthlyPayment)}`));
+    console.log(line(W));
+    const header = [
+        'Period'.padStart(6),
+        result.inputs.startDate ? 'Date'.padStart(12) : null,
+        'Opening'.padStart(14),
+        'Payment'.padStart(14),
+        'Interest'.padStart(14),
+        'Principal'.padStart(14),
+        'Closing'.padStart(14),
+    ].filter(Boolean).join('  ');
+    console.log(chalk.dim(header));
+    console.log(line(W));
+    for (const row of result.schedule) {
+        const cols = [
+            String(row.period).padStart(6),
+            row.date ? row.date.padStart(12) : null,
+            fmtR(row.openingBalance),
+            fmtR(row.payment),
+            fmtR(row.interest),
+            fmtR(row.principal),
+            fmtR(row.closingBalance),
+        ].filter(Boolean).join('  ');
+        console.log(cols);
+    }
+    console.log(line(W));
+    const totalCols = [
+        'TOTAL'.padStart(6),
+        result.inputs.startDate ? ''.padStart(12) : null,
+        ''.padStart(14),
+        fmtR(result.totalPayments),
+        fmtR(result.totalInterest),
+        fmtR(result.totalPrincipal),
+        fmtR(0),
+    ].filter(Boolean).join('  ');
+    console.log(chalk.bold(totalCols));
+    console.log();
+    console.log(chalk.bold('Journal Entries'));
+    console.log(line(60));
+    console.log(chalk.dim('  Disbursement:'));
+    console.log(chalk.dim(`    Dr Cash / Bank Account${' '.repeat(14)}${fmt(result.inputs.principal)}`));
+    console.log(chalk.dim(`    Cr Loan Payable${' '.repeat(21)}     ${fmt(result.inputs.principal)}`));
+    console.log();
+    console.log(chalk.dim(`  Per period (example — Month 1):`));
+    printJournal(result.schedule[0].journal);
+    console.log();
+    printWorkings(result);
+}
+// ── Lease ─────────────────────────────────────────────────────────
+function printLeaseTable(result) {
+    const W = 90;
+    const hp = result.isHirePurchase;
+    const title = hp ? 'Hire Purchase Schedule (IFRS 16)' : 'IFRS 16 Lease Schedule';
+    console.log();
+    console.log(chalk.bold(`${title}${currTag(result.currency)}`));
+    console.log(line(W));
+    console.log(chalk.bold(`  Monthly Payment:     ${fmt(result.inputs.monthlyPayment)}`));
+    console.log(chalk.bold(`  Lease Term:          ${result.inputs.termMonths} months`));
+    if (hp) {
+        console.log(chalk.bold(`  Useful Life:         ${result.depreciationMonths} months`));
+    }
+    console.log(chalk.bold(`  Discount Rate (IBR): ${fmtPct(result.inputs.annualRate)}`));
+    console.log(chalk.bold(`  Present Value:       ${fmt(result.presentValue)}`));
+    console.log(chalk.bold(`  Monthly ROU Dep:     ${fmt(result.monthlyRouDepreciation)}${hp ? ` (over ${result.depreciationMonths} months, not ${result.inputs.termMonths})` : ''}`));
+    console.log(line(W));
+    console.log(chalk.bold('\nInitial Recognition'));
+    printJournal(result.initialJournal);
+    console.log(chalk.bold('\nLiability Unwinding Schedule'));
+    const header = [
+        'Period'.padStart(6),
+        result.inputs.startDate ? 'Date'.padStart(12) : null,
+        'Opening'.padStart(14),
+        'Payment'.padStart(14),
+        'Interest'.padStart(14),
+        'Principal'.padStart(14),
+        'Closing'.padStart(14),
+    ].filter(Boolean).join('  ');
+    console.log(chalk.dim(header));
+    console.log(line(W));
+    for (const row of result.schedule) {
+        const cols = [
+            String(row.period).padStart(6),
+            row.date ? row.date.padStart(12) : null,
+            fmtR(row.openingBalance),
+            fmtR(row.payment),
+            fmtR(row.interest),
+            fmtR(row.principal),
+            fmtR(row.closingBalance),
+        ].filter(Boolean).join('  ');
+        console.log(cols);
+    }
+    console.log(line(W));
+    const totalCols = [
+        'TOTAL'.padStart(6),
+        result.inputs.startDate ? ''.padStart(12) : null,
+        ''.padStart(14),
+        fmtR(result.totalCashPayments),
+        fmtR(result.totalInterest),
+        fmtR(result.presentValue),
+        fmtR(0),
+    ].filter(Boolean).join('  ');
+    console.log(chalk.bold(totalCols));
+    console.log();
+    console.log(chalk.bold('Monthly ROU Depreciation'));
+    console.log(chalk.dim(`  Dr Depreciation Expense — ROU${' '.repeat(8)}${fmt(result.monthlyRouDepreciation)}`));
+    console.log(chalk.dim(`  Cr Accumulated Depreciation — ROU${' '.repeat(4)}     ${fmt(result.monthlyRouDepreciation)}`));
+    console.log();
+    console.log(chalk.bold('Summary'));
+    console.log(`  Total cash payments:    ${fmt(result.totalCashPayments)}`);
+    console.log(`  Total interest expense: ${fmt(result.totalInterest)}`);
+    console.log(`  Total ROU depreciation: ${fmt(result.totalDepreciation)}`);
+    console.log(`  Total P&L impact:       ${fmt(result.totalInterest + result.totalDepreciation)}`);
+    console.log();
+    printWorkings(result);
+}
+// ── Depreciation ──────────────────────────────────────────────────
+function printDepreciationTable(result) {
+    const isSL = result.inputs.method === 'sl';
+    const isMonthly = result.inputs.frequency === 'monthly';
+    const periodLabel = isMonthly ? 'Month' : 'Year';
+    const methodLabel = result.inputs.method.toUpperCase();
+    const W = isSL ? 72 : 100;
+    console.log();
+    console.log(chalk.bold(`${isSL ? 'Straight-Line' : 'Declining Balance'} Depreciation Schedule${isSL ? '' : ` (${methodLabel})`}${currTag(result.currency)}`));
+    console.log(line(W));
+    console.log(chalk.bold(`  Asset Cost:     ${fmt(result.inputs.cost)}`));
+    console.log(chalk.bold(`  Salvage Value:  ${fmt(result.inputs.salvageValue)}`));
+    console.log(chalk.bold(`  Useful Life:    ${result.inputs.usefulLifeYears} years`));
+    if (!isSL) {
+        const mult = result.inputs.method === 'ddb' ? 2 : 1.5;
+        console.log(chalk.bold(`  Method:         ${methodLabel} (${mult} / ${result.inputs.usefulLifeYears} = ${(mult / result.inputs.usefulLifeYears * 100).toFixed(1)}% per year)`));
+    }
+    console.log(line(W));
+    if (isSL) {
+        // Straight-line: simpler table — no DDB/SL comparison columns
+        const header = [
+            periodLabel.padStart(6),
+            'Opening BV'.padStart(14),
+            'Depreciation'.padStart(14),
+            'Closing BV'.padStart(14),
+        ].join('  ');
+        console.log(chalk.dim(header));
+        console.log(line(W));
+        for (const row of result.schedule) {
+            const cols = [
+                String(row.period).padStart(6),
+                fmtR(row.openingBookValue),
+                fmtR(row.depreciation),
+                fmtR(row.closingBookValue),
+            ].join('  ');
+            console.log(cols);
+        }
+    }
+    else {
+        // DDB/150DB: full comparison table
+        const header = [
+            periodLabel.padStart(6),
+            'Opening BV'.padStart(14),
+            'DDB'.padStart(14),
+            'SL'.padStart(14),
+            'Method'.padStart(8),
+            'Depreciation'.padStart(14),
+            'Closing BV'.padStart(14),
+        ].join('  ');
+        console.log(chalk.dim(header));
+        console.log(line(W));
+        for (const row of result.schedule) {
+            const cols = [
+                String(row.period).padStart(6),
+                fmtR(row.openingBookValue),
+                fmtR(row.ddbAmount),
+                fmtR(row.slAmount),
+                row.methodUsed.padStart(8),
+                fmtR(row.depreciation),
+                fmtR(row.closingBookValue),
+            ].join('  ');
+            console.log(cols);
+        }
+    }
+    console.log(line(W));
+    console.log(chalk.bold(`  Total depreciation: ${fmt(result.totalDepreciation)}  (cost ${fmt(result.inputs.cost)} − salvage ${fmt(result.inputs.salvageValue)})`));
+    console.log();
+    console.log(chalk.bold('Journal Entry (per period)'));
+    printJournal(result.schedule[0].journal);
+    console.log();
+    printWorkings(result);
+}
+// ── Prepaid Expense / Deferred Revenue ────────────────────────────
+function printRecognitionTable(result) {
+    const isPrepaid = result.type === 'prepaid-expense';
+    const title = isPrepaid
+        ? 'Prepaid Expense Recognition Schedule'
+        : 'Deferred Revenue Recognition Schedule';
+    const amountLabel = isPrepaid ? 'Prepaid Amount' : 'Deferred Amount';
+    const W = 60;
+    console.log();
+    console.log(chalk.bold(`${title}${currTag(result.currency)}`));
+    console.log(line(W));
+    console.log(chalk.bold(`  ${amountLabel}:  ${fmt(result.inputs.amount)}`));
+    console.log(chalk.bold(`  Periods:        ${result.inputs.periods} (${result.inputs.frequency})`));
+    console.log(chalk.bold(`  Per Period:     ${fmt(result.perPeriodAmount)}`));
+    console.log(line(W));
+    const recognizedLabel = isPrepaid ? 'Expensed' : 'Recognized';
+    const header = [
+        'Period'.padStart(6),
+        result.inputs.startDate ? 'Date'.padStart(12) : null,
+        recognizedLabel.padStart(14),
+        'Remaining'.padStart(14),
+    ].filter(Boolean).join('  ');
+    console.log(chalk.dim(header));
+    console.log(line(W));
+    for (const row of result.schedule) {
+        const cols = [
+            String(row.period).padStart(6),
+            row.date ? row.date.padStart(12) : null,
+            fmtR(row.amortized),
+            fmtR(row.remainingBalance),
+        ].filter(Boolean).join('  ');
+        console.log(cols);
+    }
+    console.log(line(W));
+    console.log();
+    console.log(chalk.bold('Journal Entry (per period)'));
+    printJournal(result.schedule[0].journal);
+    console.log();
+    printWorkings(result);
+}
+// ── FX Revaluation ────────────────────────────────────────────────
+function printFxRevalTable(result) {
+    const W = 70;
+    const ccy = result.currency ?? 'FCY';
+    const base = result.inputs.baseCurrency;
+    console.log();
+    console.log(chalk.bold(`FX Revaluation — IAS 21`));
+    console.log(line(W));
+    console.log(chalk.bold(`  Foreign Currency:      ${ccy}`));
+    console.log(chalk.bold(`  Base Currency:         ${base}`));
+    console.log(chalk.bold(`  Amount Outstanding:    ${ccy} ${fmt(result.inputs.amount)}`));
+    console.log(chalk.bold(`  Book Rate:             ${result.inputs.bookRate}`));
+    console.log(chalk.bold(`  Closing Rate:          ${result.inputs.closingRate}`));
+    console.log(line(W));
+    console.log();
+    console.log(`  Book Value (${base}):      ${fmt(result.bookValue)}  (${ccy} ${fmt(result.inputs.amount)} × ${result.inputs.bookRate})`);
+    console.log(`  Closing Value (${base}):   ${fmt(result.closingValue)}  (${ccy} ${fmt(result.inputs.amount)} × ${result.inputs.closingRate})`);
+    console.log(line(W));
+    const label = result.isGain ? chalk.green('Unrealized GAIN') : chalk.red('Unrealized LOSS');
+    console.log(`  ${label}:  ${base} ${fmt(Math.abs(result.gainOrLoss))}`);
+    console.log();
+    console.log(chalk.bold('Revaluation Journal'));
+    printJournal(result.journal);
+    console.log();
+    console.log(chalk.bold('Day 1 Reversal'));
+    printJournal(result.reversalJournal);
+    console.log();
+    printWorkings(result);
+}
+// ── ECL Provision ─────────────────────────────────────────────────
+function printEclTable(result) {
+    const W = 75;
+    console.log();
+    console.log(chalk.bold(`Expected Credit Loss — IFRS 9 Provision Matrix${currTag(result.currency)}`));
+    console.log(line(W));
+    // Provision matrix table
+    const header = [
+        'Aging Bucket'.padEnd(16),
+        'Balance'.padStart(14),
+        'Loss Rate'.padStart(10),
+        'ECL'.padStart(14),
+    ].join('  ');
+    console.log(chalk.dim(header));
+    console.log(line(W));
+    for (const row of result.bucketDetails) {
+        const cols = [
+            row.bucket.padEnd(16),
+            fmtR(row.balance),
+            `${row.lossRate}%`.padStart(10),
+            fmtR(row.ecl),
+        ].join('  ');
+        console.log(cols);
+    }
+    console.log(line(W));
+    const totalCols = [
+        'TOTAL'.padEnd(16),
+        fmtR(result.totalReceivables),
+        `${result.weightedRate}%`.padStart(10),
+        fmtR(result.totalEcl),
+    ].join('  ');
+    console.log(chalk.bold(totalCols));
+    console.log();
+    // Adjustment summary
+    console.log(chalk.bold('Provision Adjustment'));
+    console.log(`  Required provision:    ${fmt(result.totalEcl)}`);
+    console.log(`  Existing provision:    ${fmt(result.inputs.existingProvision)}`);
+    console.log(line(45));
+    const adjLabel = result.isIncrease
+        ? chalk.yellow(`Increase needed`)
+        : chalk.green(`Release available`);
+    console.log(`  ${adjLabel}:  ${fmt(Math.abs(result.adjustmentRequired))}`);
+    console.log();
+    console.log(chalk.bold('Journal Entry'));
+    printJournal(result.journal);
+    console.log();
+    printWorkings(result);
+}
+// ── Provision PV Unwinding ────────────────────────────────────────
+function printProvisionTable(result) {
+    const W = 80;
+    console.log();
+    console.log(chalk.bold(`IAS 37 Provision — PV Measurement & Unwinding${currTag(result.currency)}`));
+    console.log(line(W));
+    console.log(chalk.bold(`  Nominal Outflow:  ${fmt(result.nominalAmount)}`));
+    console.log(chalk.bold(`  Discount Rate:    ${fmtPct(result.inputs.annualRate)}`));
+    console.log(chalk.bold(`  Settlement Term:  ${result.inputs.termMonths} months`));
+    console.log(chalk.bold(`  Present Value:    ${fmt(result.presentValue)}`));
+    console.log(chalk.bold(`  Total Unwinding:  ${fmt(result.totalUnwinding)}`));
+    console.log(line(W));
+    console.log(chalk.bold('\nInitial Recognition'));
+    printJournal(result.initialJournal);
+    console.log(chalk.bold('\nDiscount Unwinding Schedule'));
+    const header = [
+        'Period'.padStart(6),
+        result.inputs.startDate ? 'Date'.padStart(12) : null,
+        'Opening'.padStart(14),
+        'Unwinding'.padStart(14),
+        'Closing'.padStart(14),
+    ].filter(Boolean).join('  ');
+    console.log(chalk.dim(header));
+    console.log(line(W));
+    for (const row of result.schedule) {
+        const cols = [
+            String(row.period).padStart(6),
+            row.date ? row.date.padStart(12) : null,
+            fmtR(row.openingBalance),
+            fmtR(row.interest),
+            fmtR(row.closingBalance),
+        ].filter(Boolean).join('  ');
+        console.log(cols);
+    }
+    console.log(line(W));
+    const finalRow = result.schedule[result.schedule.length - 1];
+    console.log(chalk.bold(`  Final provision balance: ${fmt(finalRow.closingBalance)}  (= nominal outflow)`));
+    console.log();
+    console.log(chalk.bold('Summary'));
+    console.log(`  Initial recognition (PV):  ${fmt(result.presentValue)}`);
+    console.log(`  Total unwinding (P&L):     ${fmt(result.totalUnwinding)}`);
+    console.log(`  Nominal outflow:           ${fmt(result.nominalAmount)}`);
+    console.log();
+    console.log(chalk.bold('Journal Entry (per period)'));
+    printJournal(result.schedule[0].journal);
+    console.log();
+    printWorkings(result);
+}
+// ── Fixed Deposit ────────────────────────────────────────────────
+function printFixedDepositTable(result) {
+    const W = 75;
+    console.log();
+    console.log(chalk.bold(`Fixed Deposit — Interest Accrual Schedule${currTag(result.currency)}`));
+    console.log(line(W));
+    console.log(chalk.bold(`  Principal:      ${fmt(result.inputs.principal)}`));
+    console.log(chalk.bold(`  Annual Rate:    ${fmtPct(result.inputs.annualRate)}`));
+    console.log(chalk.bold(`  Term:           ${result.inputs.termMonths} months`));
+    console.log(chalk.bold(`  Compounding:    ${result.inputs.compounding}`));
+    console.log(chalk.bold(`  Total Interest: ${fmt(result.totalInterest)}`));
+    console.log(chalk.bold(`  Maturity Value: ${fmt(result.maturityValue)}`));
+    if (result.inputs.compounding !== 'none') {
+        console.log(chalk.bold(`  Effective Rate: ${result.effectiveRate}% p.a.`));
+    }
+    console.log(line(W));
+    const header = [
+        'Period'.padStart(6),
+        result.inputs.startDate ? 'Date'.padStart(12) : null,
+        'Carrying Amt'.padStart(14),
+        'Interest'.padStart(14),
+        result.inputs.compounding !== 'none' ? 'New Balance'.padStart(14) : null,
+    ].filter(Boolean).join('  ');
+    console.log(chalk.dim(header));
+    console.log(line(W));
+    for (const row of result.schedule) {
+        const cols = [
+            String(row.period).padStart(6),
+            row.date ? row.date.padStart(12) : null,
+            fmtR(row.openingBalance),
+            fmtR(row.interest),
+            result.inputs.compounding !== 'none' ? fmtR(row.closingBalance) : null,
+        ].filter(Boolean).join('  ');
+        console.log(cols);
+    }
+    console.log(line(W));
+    console.log(chalk.bold(`  Total interest: ${fmt(result.totalInterest)}`));
+    console.log();
+    console.log(chalk.bold('Journal Entries'));
+    console.log(line(60));
+    console.log(chalk.dim('  Placement:'));
+    printJournal(result.placementJournal);
+    console.log();
+    console.log(chalk.dim('  Monthly accrual (example — Month 1):'));
+    printJournal(result.schedule[0].journal);
+    console.log();
+    console.log(chalk.dim('  Maturity:'));
+    printJournal(result.maturityJournal);
+    console.log();
+    printWorkings(result);
+}
+// ── Asset Disposal ───────────────────────────────────────────────
+function printAssetDisposalTable(result) {
+    const W = 60;
+    console.log();
+    console.log(chalk.bold(`Asset Disposal — IAS 16${currTag(result.currency)}`));
+    console.log(line(W));
+    console.log(chalk.bold(`  Asset Cost:         ${fmt(result.inputs.cost)}`));
+    console.log(chalk.bold(`  Salvage Value:      ${fmt(result.inputs.salvageValue)}`));
+    console.log(chalk.bold(`  Useful Life:        ${result.inputs.usefulLifeYears} years`));
+    console.log(chalk.bold(`  Method:             ${result.inputs.method.toUpperCase()}`));
+    console.log(chalk.bold(`  Acquired:           ${result.inputs.acquisitionDate}`));
+    console.log(chalk.bold(`  Disposed:           ${result.inputs.disposalDate}`));
+    console.log(chalk.bold(`  Months Held:        ${result.monthsHeld}`));
+    console.log(line(W));
+    console.log();
+    console.log(`  Accumulated Depreciation:  ${fmt(result.accumulatedDepreciation)}`);
+    console.log(`  Net Book Value:            ${fmt(result.netBookValue)}`);
+    console.log(`  Disposal Proceeds:         ${fmt(result.inputs.proceeds)}`);
+    console.log(line(W));
+    const label = result.isGain
+        ? (result.gainOrLoss > 0 ? chalk.green('GAIN on Disposal') : 'AT BOOK VALUE')
+        : chalk.red('LOSS on Disposal');
+    console.log(`  ${label}:  ${fmt(Math.abs(result.gainOrLoss))}`);
+    console.log();
+    console.log(chalk.bold('Disposal Journal'));
+    printJournal(result.disposalJournal);
+    console.log();
+    printWorkings(result);
+}
+// ── Dispatch ──────────────────────────────────────────────────────
+export function printResult(result) {
+    switch (result.type) {
+        case 'loan': return printLoanTable(result);
+        case 'lease': return printLeaseTable(result);
+        case 'depreciation': return printDepreciationTable(result);
+        case 'prepaid-expense': return printRecognitionTable(result);
+        case 'deferred-revenue': return printRecognitionTable(result);
+        case 'fx-reval': return printFxRevalTable(result);
+        case 'ecl': return printEclTable(result);
+        case 'provision': return printProvisionTable(result);
+        case 'fixed-deposit': return printFixedDepositTable(result);
+        case 'asset-disposal': return printAssetDisposalTable(result);
+    }
+}
+export function printJson(result) {
+    console.log(JSON.stringify(result, null, 2));
+}

package/dist/calc/fx-reval.js

@@ -0,0 +1,93 @@
+/**
+ * FX Revaluation calculator (IAS 21).
+ *
+ * Calculates unrealized gain/loss on non-AR/AP foreign currency monetary
+ * items at period-end. This is for items NOT auto-revalued by the platform
+ * (which handles invoices, bills, credit notes, cash, and bank balances).
+ *
+ * Use cases:
+ *  - Intercompany loan receivables/payables (booked as manual journals)
+ *  - Foreign currency term deposits or escrow
+ *  - FX-denominated provisions
+ *  - Any manual journal balance in a foreign currency account
+ *
+ * IAS 21.23: All monetary items translated at closing rate.
+ * IAS 21.28: Exchange differences recognized in P&L.
+ */
+import { round2 } from './types.js';
+import { validatePositive } from './validate.js';
+import { journalStep, fmtAmt } from './blueprint.js';
+export function calculateFxReval(inputs) {
+    const { amount, bookRate, closingRate, currency = 'USD', baseCurrency = 'SGD', } = inputs;
+    validatePositive(amount, 'Foreign currency amount');
+    validatePositive(bookRate, 'Book rate');
+    validatePositive(closingRate, 'Closing rate');
+    // Base currency equivalents
+    const bookValue = round2(amount * bookRate);
+    const closingValue = round2(amount * closingRate);
+    const gainOrLoss = round2(closingValue - bookValue);
+    const isGain = gainOrLoss >= 0;
+    const absAmount = Math.abs(gainOrLoss);
+    // Journal entry for the revaluation adjustment
+    let journal;
+    if (isGain) {
+        journal = {
+            description: `FX revaluation — ${currency} ${amount.toLocaleString()} @ ${closingRate} (was ${bookRate})`,
+            lines: [
+                { account: `${currency} Monetary Item`, debit: absAmount, credit: 0 },
+                { account: 'FX Unrealized Gain', debit: 0, credit: absAmount },
+            ],
+        };
+    }
+    else {
+        journal = {
+            description: `FX revaluation — ${currency} ${amount.toLocaleString()} @ ${closingRate} (was ${bookRate})`,
+            lines: [
+                { account: 'FX Unrealized Loss', debit: absAmount, credit: 0 },
+                { account: `${currency} Monetary Item`, debit: 0, credit: absAmount },
+            ],
+        };
+    }
+    // Reversal journal (Day 1 of next period)
+    const reversalJournal = {
+        description: `Reversal of FX revaluation — ${currency} ${amount.toLocaleString()}`,
+        lines: journal.lines.map(l => ({
+            account: l.account,
+            debit: l.credit, // swap debit/credit
+            credit: l.debit,
+        })),
+    };
+    // Blueprint: revaluation + reversal
+    const workings = [
+        `FX Revaluation Workings (IAS 21)`,
+        `Foreign currency: ${currency} ${amount.toLocaleString()} | Base currency: ${baseCurrency}`,
+        `Book rate: ${bookRate} → Book value: ${fmtAmt(bookValue, baseCurrency)}`,
+        `Closing rate: ${closingRate} → Closing value: ${fmtAmt(closingValue, baseCurrency)}`,
+        `${isGain ? 'Unrealized gain' : 'Unrealized loss'}: ${fmtAmt(Math.abs(gainOrLoss), baseCurrency)}`,
+        `Method: IAS 21.23 — monetary items translated at closing rate`,
+        `Reversal: Day 1 next period (standard reval/reverse approach)`,
+    ].join('\n');
+    const blueprint = {
+        capsuleType: 'FX Revaluation',
+        capsuleName: `FX Reval — ${currency} ${amount.toLocaleString()} — ${bookRate} → ${closingRate}`,
+        capsuleDescription: workings,
+        tags: ['FX Revaluation', currency],
+        customFields: { 'Source Account': null, 'Period End Date': null },
+        steps: [
+            journalStep(1, journal.description, null, journal.lines),
+            journalStep(2, reversalJournal.description, null, reversalJournal.lines),
+        ],
+    };
+    return {
+        type: 'fx-reval',
+        currency,
+        inputs: { amount, bookRate, closingRate, baseCurrency },
+        bookValue,
+        closingValue,
+        gainOrLoss,
+        isGain,
+        journal,
+        reversalJournal,
+        blueprint,
+    };
+}