jaz-cli 2.5.0 → 2.6.0

package/dist/calc/fixed-deposit.js

@@ -0,0 +1,169 @@
+/**
+ * Fixed deposit interest accrual calculator.
+ *
+ * Compliance references:
+ *  - IFRS 9.4.1.2: Classification at amortized cost (hold-to-collect, passes SPPI)
+ *  - IFRS 9.5.4.1: Interest revenue via effective interest rate method
+ *
+ * Supports simple interest (default) and compound interest (monthly/quarterly/annually).
+ * Final period absorbs rounding — maturity value is exact.
+ */
+import { fv } from 'financial';
+import { round2, addMonths } from './types.js';
+import { validatePositive, validatePositiveInteger, validateDateFormat, validateRate } from './validate.js';
+import { journalStep, cashOutStep, cashInStep, fmtCapsuleAmount, fmtAmt } from './blueprint.js';
+export function calculateFixedDeposit(inputs) {
+    const { principal, annualRate, termMonths, compounding = 'none', startDate, currency, } = inputs;
+    validatePositive(principal, 'Principal');
+    validateRate(annualRate, 'Annual rate');
+    validatePositiveInteger(termMonths, 'Term (months)');
+    validateDateFormat(startDate);
+    const monthlyRate = annualRate / 100 / 12;
+    // Compute total interest based on compounding method
+    let maturityValue;
+    if (compounding === 'none') {
+        // Simple interest: Principal × Rate × Time
+        maturityValue = round2(principal + principal * (annualRate / 100) * (termMonths / 12));
+    }
+    else {
+        // Compound interest using fv() from financial package
+        // fv(rate, nper, pmt, pv) — returns negative, negate
+        const periodsPerYear = compounding === 'monthly' ? 12 : compounding === 'quarterly' ? 4 : 1;
+        const compoundRate = annualRate / 100 / periodsPerYear;
+        const totalCompoundPeriods = Math.floor(termMonths / (12 / periodsPerYear));
+        // fv() with negative pv (outflow) returns positive (inflow at maturity)
+        maturityValue = round2(fv(compoundRate, totalCompoundPeriods, 0, -principal));
+    }
+    const totalInterest = round2(maturityValue - principal);
+    // Effective annual rate (for display)
+    const effectiveRate = round2((Math.pow(maturityValue / principal, 12 / termMonths) - 1) * 100 * 100) / 100;
+    // Build monthly accrual schedule
+    const schedule = [];
+    let accruedTotal = 0;
+    if (compounding === 'none') {
+        // Simple interest: equal accrual each month
+        const monthlyInterest = round2(totalInterest / termMonths);
+        let balance = principal;
+        for (let i = 1; i <= termMonths; i++) {
+            const isFinal = i === termMonths;
+            const interest = isFinal ? round2(totalInterest - accruedTotal) : monthlyInterest;
+            accruedTotal = round2(accruedTotal + interest);
+            const date = startDate ? addMonths(startDate, i) : null;
+            const journal = {
+                description: `Interest accrual — Month ${i} of ${termMonths}`,
+                lines: [
+                    { account: 'Accrued Interest Receivable', debit: interest, credit: 0 },
+                    { account: 'Interest Income', debit: 0, credit: interest },
+                ],
+            };
+            schedule.push({
+                period: i,
+                date,
+                openingBalance: balance,
+                interest,
+                closingBalance: balance, // simple interest: principal unchanged
+                journal,
+            });
+        }
+    }
+    else {
+        // Compound interest: effective interest on growing carrying amount
+        let balance = principal;
+        for (let i = 1; i <= termMonths; i++) {
+            const openingBalance = round2(balance);
+            const isFinal = i === termMonths;
+            let interest;
+            if (isFinal) {
+                // Final period: close to exact maturity value
+                interest = round2(maturityValue - openingBalance);
+            }
+            else {
+                interest = round2(openingBalance * monthlyRate);
+            }
+            balance = round2(openingBalance + interest);
+            accruedTotal = round2(accruedTotal + interest);
+            const date = startDate ? addMonths(startDate, i) : null;
+            const journal = {
+                description: `Interest accrual — Month ${i} of ${termMonths}`,
+                lines: [
+                    { account: 'Accrued Interest Receivable', debit: interest, credit: 0 },
+                    { account: 'Interest Income', debit: 0, credit: interest },
+                ],
+            };
+            schedule.push({
+                period: i,
+                date,
+                openingBalance,
+                interest,
+                closingBalance: balance,
+                journal,
+            });
+        }
+    }
+    const placementJournal = {
+        description: 'Fixed deposit placement',
+        lines: [
+            { account: 'Fixed Deposit', debit: principal, credit: 0 },
+            { account: 'Cash / Bank Account', debit: 0, credit: principal },
+        ],
+    };
+    const maturityJournal = {
+        description: 'Fixed deposit maturity',
+        lines: [
+            { account: 'Cash / Bank Account', debit: maturityValue, credit: 0 },
+            { account: 'Fixed Deposit', debit: 0, credit: principal },
+            { account: 'Accrued Interest Receivable', debit: 0, credit: totalInterest },
+        ],
+    };
+    // Build blueprint
+    let blueprint = null;
+    if (startDate) {
+        const steps = [
+            cashOutStep(1, 'Transfer funds from operating account to fixed deposit', startDate, placementJournal.lines),
+            ...schedule.map((row, idx) => journalStep(idx + 2, row.journal.description, row.date, row.journal.lines)),
+            cashInStep(termMonths + 2, 'Fixed deposit maturity — principal + accrued interest returned to Cash', addMonths(startDate, termMonths), maturityJournal.lines),
+        ];
+        const c = currency ?? undefined;
+        const compoundLabel = compounding === 'none' ? 'Simple interest' : `Compound ${compounding}`;
+        const monthlyAccrual = compounding === 'none' ? round2(totalInterest / termMonths) : null;
+        const workingsLines = [
+            `Fixed Deposit Interest Accrual Workings (IFRS 9)`,
+            `Principal: ${fmtAmt(principal, c)} | Rate: ${annualRate}% p.a. | Term: ${termMonths} months`,
+            `Method: ${compoundLabel}`,
+        ];
+        if (compounding === 'none') {
+            workingsLines.push(`Interest: ${fmtAmt(principal, c)} × ${annualRate}% × ${termMonths}/12 = ${fmtAmt(totalInterest, c)}`, `Monthly accrual: ${fmtAmt(monthlyAccrual, c)}`);
+        }
+        else {
+            const periodsPerYear = compounding === 'monthly' ? 12 : compounding === 'quarterly' ? 4 : 1;
+            workingsLines.push(`Compounding: ${periodsPerYear}× per year | Effective annual rate: ${effectiveRate}%`, `Total interest: ${fmtAmt(totalInterest, c)}`);
+        }
+        workingsLines.push(`Maturity value: ${fmtAmt(maturityValue, c)}`, `Classification: Amortized cost (hold-to-collect, passes SPPI)`, `Rounding: 2dp per period, final period closes to exact maturity value`);
+        blueprint = {
+            capsuleType: 'Fixed Deposit',
+            capsuleName: `Fixed Deposit — ${fmtCapsuleAmount(principal, currency)} — ${annualRate}% — ${termMonths} months`,
+            capsuleDescription: workingsLines.join('\n'),
+            tags: ['Fixed Deposit'],
+            customFields: { 'Deposit Reference': null, 'Bank Name': null },
+            steps,
+        };
+    }
+    return {
+        type: 'fixed-deposit',
+        currency: currency ?? null,
+        inputs: {
+            principal,
+            annualRate,
+            termMonths,
+            compounding,
+            startDate: startDate ?? null,
+        },
+        maturityValue,
+        totalInterest,
+        effectiveRate,
+        schedule,
+        placementJournal,
+        maturityJournal,
+        blueprint,
+    };
+}

package/dist/calc/format.js

@@ -11,6 +11,17 @@ 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(`    ${journal.description}`));
     for (const l of journal.lines) {
@@ -77,18 +88,24 @@ function printLoanTable(result) {
     console.log(chalk.dim(`  Per period (example — Month 1):`));
     printJournal(result.schedule[0].journal);
     console.log();
+    printWorkings(result);
 }
 // ── Lease ─────────────────────────────────────────────────────────
 function printLeaseTable(result) {
     const W = 90;
+    const hp = result.isHirePurchase;
+    const title = hp ? 'Hire Purchase Schedule (IFRS 16)' : 'IFRS 16 Lease Schedule';
     console.log();
-    console.log(chalk.bold(`IFRS 16 Lease Schedule${currTag(result.currency)}`));
+    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)}`));
+    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);
@@ -138,6 +155,7 @@ function printLeaseTable(result) {
     console.log(`  Total ROU depreciation: ${fmt(result.totalDepreciation)}`);
     console.log(`  Total P&L impact:       ${fmt(result.totalInterest + result.totalDepreciation)}`);
     console.log();
+    printWorkings(result);
 }
 // ── Depreciation ──────────────────────────────────────────────────
 function printDepreciationTable(result) {
@@ -209,6 +227,7 @@ function printDepreciationTable(result) {
     console.log(chalk.bold('Journal Entry (per period)'));
     printJournal(result.schedule[0].journal);
     console.log();
+    printWorkings(result);
 }
 // ── Prepaid Expense / Deferred Revenue ────────────────────────────
 function printRecognitionTable(result) {
@@ -248,6 +267,7 @@ function printRecognitionTable(result) {
     console.log(chalk.bold('Journal Entry (per period)'));
     printJournal(result.schedule[0].journal);
     console.log();
+    printWorkings(result);
 }
 // ── FX Revaluation ────────────────────────────────────────────────
 function printFxRevalTable(result) {
@@ -276,6 +296,7 @@ function printFxRevalTable(result) {
     console.log(chalk.bold('Day 1 Reversal'));
     printJournal(result.reversalJournal);
     console.log();
+    printWorkings(result);
 }
 // ── ECL Provision ─────────────────────────────────────────────────
 function printEclTable(result) {
@@ -323,6 +344,7 @@ function printEclTable(result) {
     console.log(chalk.bold('Journal Entry'));
     printJournal(result.journal);
     console.log();
+    printWorkings(result);
 }
 // ── Provision PV Unwinding ────────────────────────────────────────
 function printProvisionTable(result) {
@@ -370,6 +392,87 @@ function printProvisionTable(result) {
     console.log(chalk.bold('Journal Entry (per period)'));
     printJournal(result.schedule[0].journal);
     console.log();
+    printWorkings(result);
+}
+// ── Fixed Deposit ────────────────────────────────────────────────
+function printFixedDepositTable(result) {
+    const W = 75;
+    console.log();
+    console.log(chalk.bold(`Fixed Deposit — Interest Accrual Schedule${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) {
@@ -382,6 +485,8 @@ export function printResult(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) {

package/dist/calc/fx-reval.js

@@ -16,7 +16,7 @@
  */
 import { round2 } from './types.js';
 import { validatePositive } from './validate.js';
-import { journalStep } from './blueprint.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');
@@ -58,9 +58,19 @@ export function calculateFxReval(inputs) {
         })),
     };
     // 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: [

package/dist/calc/lease.js

@@ -12,19 +12,24 @@
 import { pv } from 'financial';
 import { round2, addMonths } from './types.js';
 import { validatePositive, validatePositiveInteger, validateDateFormat, validateRate } from './validate.js';
-import { journalStep, noteStep, fmtCapsuleAmount } from './blueprint.js';
+import { journalStep, fixedAssetStep, fmtCapsuleAmount, fmtAmt } from './blueprint.js';
 export function calculateLease(inputs) {
-    const { monthlyPayment, termMonths, annualRate, startDate, currency } = inputs;
+    const { monthlyPayment, termMonths, annualRate, usefulLifeMonths, startDate, currency } = inputs;
     validatePositive(monthlyPayment, 'Monthly payment');
     validateRate(annualRate, 'Annual rate (IBR)');
     validatePositiveInteger(termMonths, 'Term (months)');
+    if (usefulLifeMonths !== undefined)
+        validatePositiveInteger(usefulLifeMonths, 'Useful life (months)');
     validateDateFormat(startDate);
+    const isHirePurchase = usefulLifeMonths !== undefined && usefulLifeMonths > termMonths;
     const monthlyRate = annualRate / 100 / 12;
     // PV of an ordinary annuity (payments at end of period)
     // pv() returns negative, negate for positive value
     const presentValue = round2(-pv(monthlyRate, termMonths, monthlyPayment));
     // ROU depreciation: straight-line over lease term (IFRS 16.31-32)
-    const monthlyRouDepreciation = round2(presentValue / termMonths);
+    // For hire purchase (ownership transfers): depreciate over useful life, not lease term
+    const depreciationMonths = isHirePurchase ? usefulLifeMonths : termMonths;
+    const monthlyRouDepreciation = round2(presentValue / depreciationMonths);
     const initialJournal = {
         description: 'Initial recognition — IFRS 16 lease',
         lines: [
@@ -83,16 +88,37 @@ export function calculateLease(inputs) {
     // Build blueprint for agent execution
     let blueprint = null;
     if (startDate) {
+        const depNote = isHirePurchase
+            ? `Register Right-of-Use Asset in Fixed Asset register: cost ${presentValue}, salvage 0, life ${depreciationMonths} months (straight-line over useful life, not lease term). Jaz will auto-post monthly depreciation of ${monthlyRouDepreciation}.`
+            : `Register Right-of-Use Asset in Fixed Asset register: cost ${presentValue}, salvage 0, life ${termMonths} months (straight-line). Jaz will auto-post monthly depreciation of ${monthlyRouDepreciation}.`;
         const steps = [
             journalStep(1, initialJournal.description, startDate, initialJournal.lines),
-            noteStep(2, `Register Right-of-Use Asset in Fixed Asset register: cost ${presentValue}, salvage 0, life ${termMonths} months (straight-line). Jaz will auto-post monthly depreciation of ${monthlyRouDepreciation}.`, startDate),
+            fixedAssetStep(2, depNote, startDate),
             ...schedule.map((row, idx) => journalStep(idx + 3, row.journal.description, row.date, row.journal.lines)),
         ];
+        const capsuleType = isHirePurchase ? 'Hire Purchase' : 'Lease Accounting';
+        const capsuleName = isHirePurchase
+            ? `Hire Purchase — ${fmtCapsuleAmount(monthlyPayment, currency)}/month — ${termMonths} months — useful life ${depreciationMonths} months`
+            : `IFRS 16 Lease — ${fmtCapsuleAmount(monthlyPayment, currency)}/month — ${termMonths} months`;
+        const c = currency ?? undefined;
+        const workingsLines = [
+            `${isHirePurchase ? 'Hire Purchase' : 'IFRS 16 Lease'} Workings`,
+            `Monthly payment: ${fmtAmt(monthlyPayment, c)} | IBR: ${annualRate}% p.a. (${round2(monthlyRate * 100)}% monthly)`,
+            `Lease term: ${termMonths} months | PV of payments: ${fmtAmt(presentValue, c)} (IFRS 16.26)`,
+        ];
+        if (isHirePurchase) {
+            workingsLines.push(`Useful life: ${usefulLifeMonths} months | ROU depreciation: ${fmtAmt(monthlyRouDepreciation, c)}/month over ${depreciationMonths} months`);
+        }
+        else {
+            workingsLines.push(`ROU depreciation: ${fmtAmt(monthlyRouDepreciation, c)}/month (SL over ${termMonths} months)`);
+        }
+        workingsLines.push(`Total cash payments: ${fmtAmt(round2(totalInterest + totalPrincipal), c)} | Total interest: ${fmtAmt(totalInterest, c)}`, `Method: Effective interest (IFRS 16.36-37), ROU straight-line (IFRS 16.31-32)`, `Rounding: 2dp per period, final period closes liability to $0.00`);
         blueprint = {
-            capsuleType: 'Lease Accounting',
-            capsuleName: `IFRS 16 Lease — ${fmtCapsuleAmount(monthlyPayment, currency)}/month — ${termMonths} months`,
-            tags: ['Lease Accounting'],
-            customFields: { 'Lease Contract #': null },
+            capsuleType,
+            capsuleName,
+            capsuleDescription: workingsLines.join('\n'),
+            tags: [capsuleType],
+            customFields: isHirePurchase ? { 'HP Agreement #': null } : { 'Lease Contract #': null },
             steps,
         };
     }
@@ -103,10 +129,13 @@ export function calculateLease(inputs) {
             monthlyPayment,
             termMonths,
             annualRate,
+            usefulLifeMonths: usefulLifeMonths ?? null,
             startDate: startDate ?? null,
         },
         presentValue,
         monthlyRouDepreciation,
+        depreciationMonths,
+        isHirePurchase,
         totalCashPayments: round2(totalInterest + totalPrincipal),
         totalInterest,
         totalDepreciation,

package/dist/calc/loan.js

@@ -6,7 +6,7 @@
 import { pmt } from 'financial';
 import { round2, addMonths } from './types.js';
 import { validatePositive, validatePositiveInteger, validateDateFormat, validateRate } from './validate.js';
-import { journalStep, fmtCapsuleAmount } from './blueprint.js';
+import { journalStep, cashInStep, fmtCapsuleAmount, fmtAmt } from './blueprint.js';
 export function calculateLoan(inputs) {
     const { principal, annualRate, termMonths, startDate, currency } = inputs;
     validatePositive(principal, 'Principal');
@@ -64,15 +64,25 @@ export function calculateLoan(inputs) {
     let blueprint = null;
     if (startDate) {
         const steps = [
-            journalStep(1, 'Loan disbursement', startDate, [
+            cashInStep(1, 'Record loan proceeds received from bank', startDate, [
                 { account: 'Cash / Bank Account', debit: principal, credit: 0 },
                 { account: 'Loan Payable', debit: 0, credit: principal },
             ]),
             ...schedule.map((row, idx) => journalStep(idx + 2, row.journal.description, row.date, row.journal.lines)),
         ];
+        const c = currency ?? undefined;
+        const workings = [
+            `Loan Amortization Workings`,
+            `Principal: ${fmtAmt(principal, c)} | Rate: ${annualRate}% p.a. (${round2(monthlyRate * 100)}% monthly)`,
+            `Term: ${termMonths} months | Monthly payment: ${fmtAmt(payment, c)}`,
+            `Total payments: ${fmtAmt(round2(totalInterest + totalPrincipal), c)} | Total interest: ${fmtAmt(totalInterest, c)}`,
+            `Method: PMT formula, constant payment amortization`,
+            `Rounding: 2dp per period, final period closes balance to $0.00`,
+        ].join('\n');
         blueprint = {
             capsuleType: 'Loan Repayment',
             capsuleName: `Bank Loan — ${fmtCapsuleAmount(principal, currency)} — ${annualRate}% — ${termMonths} months`,
+            capsuleDescription: workings,
             tags: ['Bank Loan'],
             customFields: { 'Loan Reference': null },
             steps,

package/dist/calc/provision.js

@@ -22,7 +22,7 @@
 import { pv } from 'financial';
 import { round2, addMonths } from './types.js';
 import { validatePositive, validatePositiveInteger, validateDateFormat, validateRate } from './validate.js';
-import { journalStep, fmtCapsuleAmount } from './blueprint.js';
+import { journalStep, cashOutStep, fmtCapsuleAmount, fmtAmt } from './blueprint.js';
 export function calculateProvision(inputs) {
     const { amount, annualRate, termMonths, startDate, currency } = inputs;
     validatePositive(amount, 'Estimated future outflow');
@@ -81,13 +81,29 @@ export function calculateProvision(inputs) {
     // Build blueprint for agent execution
     let blueprint = null;
     if (startDate) {
+        const settlementDate = addMonths(startDate, termMonths);
         const steps = [
             journalStep(1, initialJournal.description, startDate, initialJournal.lines),
             ...schedule.map((row, idx) => journalStep(idx + 2, row.journal.description, row.date, row.journal.lines)),
+            cashOutStep(termMonths + 2, 'Settlement — pay the obligation', settlementDate, [
+                { account: 'Provision for Obligations', debit: amount, credit: 0 },
+                { account: 'Cash / Bank Account', debit: 0, credit: amount },
+            ]),
         ];
+        const c = currency ?? undefined;
+        const workings = [
+            `IAS 37 Provision Workings`,
+            `Nominal obligation: ${fmtAmt(amount, c)} | Discount rate: ${annualRate}% p.a. (${round2(monthlyRate * 100)}% monthly)`,
+            `Term to settlement: ${termMonths} months | PV at recognition: ${fmtAmt(presentValue, c)}`,
+            `Total unwinding (finance cost): ${fmtAmt(totalUnwinding, c)}`,
+            `Method: PV of single future outflow (IAS 37.45), unwinding via effective interest (IAS 37.60)`,
+            `Settlement: ${fmtAmt(amount, c)} cash out on ${settlementDate}`,
+            `Rounding: 2dp per period, final period closes to nominal amount`,
+        ].join('\n');
         blueprint = {
             capsuleType: 'Provisions',
             capsuleName: `Provision — ${fmtCapsuleAmount(amount, currency)} — ${annualRate}% — ${termMonths} months`,
+            capsuleDescription: workings,
             tags: ['Provision', 'IAS 37'],
             customFields: { 'Obligation Type': null, 'Expected Settlement Date': null },
             steps,

package/dist/commands/calc.js

@@ -6,6 +6,8 @@ import { calculatePrepaidExpense, calculateDeferredRevenue } from '../calc/amort
 import { calculateFxReval } from '../calc/fx-reval.js';
 import { calculateEcl } from '../calc/ecl.js';
 import { calculateProvision } from '../calc/provision.js';
+import { calculateFixedDeposit } from '../calc/fixed-deposit.js';
+import { calculateAssetDisposal } from '../calc/asset-disposal.js';
 import { printResult, printJson } from '../calc/format.js';
 import { CalcValidationError } from '../calc/validate.js';
 /** Wrap calc action with validation error handling. */
@@ -26,7 +28,7 @@ function calcAction(fn) {
 export function registerCalcCommand(program) {
     const calc = program
         .command('calc')
-        .description('Financial calculators — loan, lease, depreciation, prepaid-expense, deferred-revenue, fx-reval, ecl, provision');
+        .description('Financial calculators — loan, lease, depreciation, prepaid-expense, deferred-revenue, fx-reval, ecl, provision, fixed-deposit, asset-disposal');
     // ── jaz calc loan ──────────────────────────────────────────────
     calc
         .command('loan')
@@ -50,10 +52,11 @@ export function registerCalcCommand(program) {
     // ── jaz calc lease ─────────────────────────────────────────────
     calc
         .command('lease')
-        .description('IFRS 16 lease schedule (liability unwinding + ROU depreciation)')
+        .description('IFRS 16 lease schedule (liability unwinding + ROU depreciation). Add --useful-life for hire purchase.')
         .requiredOption('--payment <amount>', 'Monthly lease payment', parseFloat)
         .requiredOption('--term <months>', 'Lease term in months', parseInt)
         .requiredOption('--rate <percent>', 'Incremental borrowing rate (%)', parseFloat)
+        .option('--useful-life <months>', 'Asset useful life in months (hire purchase: depreciate over useful life, not term)', parseInt)
         .option('--start-date <date>', 'Lease commencement date (YYYY-MM-DD)')
         .option('--currency <code>', 'Currency code (e.g. SGD, USD)')
         .option('--json', 'Output as JSON')
@@ -62,6 +65,7 @@ export function registerCalcCommand(program) {
             monthlyPayment: opts.payment,
             termMonths: opts.term,
             annualRate: opts.rate,
+            usefulLifeMonths: opts.usefulLife,
             startDate: opts.startDate,
             currency: opts.currency,
         });
@@ -197,4 +201,52 @@ export function registerCalcCommand(program) {
         });
         opts.json ? printJson(result) : printResult(result);
     }));
+    // ── jaz calc fixed-deposit ────────────────────────────────────
+    calc
+        .command('fixed-deposit')
+        .description('Fixed deposit interest accrual schedule (IFRS 9 amortized cost)')
+        .requiredOption('--principal <amount>', 'Deposit principal', parseFloat)
+        .requiredOption('--rate <percent>', 'Annual interest rate (%)', parseFloat)
+        .requiredOption('--term <months>', 'Term in months', parseInt)
+        .option('--compound <method>', 'Compounding: none (default), monthly, quarterly, annually', 'none')
+        .option('--start-date <date>', 'Placement date (YYYY-MM-DD)')
+        .option('--currency <code>', 'Currency code (e.g. SGD, USD)')
+        .option('--json', 'Output as JSON')
+        .action(calcAction((opts) => {
+        const result = calculateFixedDeposit({
+            principal: opts.principal,
+            annualRate: opts.rate,
+            termMonths: opts.term,
+            compounding: opts.compound,
+            startDate: opts.startDate,
+            currency: opts.currency,
+        });
+        opts.json ? printJson(result) : printResult(result);
+    }));
+    // ── jaz calc asset-disposal ───────────────────────────────────
+    calc
+        .command('asset-disposal')
+        .description('Fixed asset disposal — gain/loss calculation (IAS 16)')
+        .requiredOption('--cost <amount>', 'Original asset cost', parseFloat)
+        .requiredOption('--salvage <amount>', 'Salvage value', parseFloat)
+        .requiredOption('--life <years>', 'Useful life in years', parseInt)
+        .requiredOption('--acquired <date>', 'Acquisition date (YYYY-MM-DD)')
+        .requiredOption('--disposed <date>', 'Disposal date (YYYY-MM-DD)')
+        .requiredOption('--proceeds <amount>', 'Disposal proceeds (0 for scrap)', parseFloat)
+        .option('--method <method>', 'Depreciation method: sl (default), ddb, 150db', 'sl')
+        .option('--currency <code>', 'Currency code (e.g. SGD, USD)')
+        .option('--json', 'Output as JSON')
+        .action(calcAction((opts) => {
+        const result = calculateAssetDisposal({
+            cost: opts.cost,
+            salvageValue: opts.salvage,
+            usefulLifeYears: opts.life,
+            acquisitionDate: opts.acquired,
+            disposalDate: opts.disposed,
+            proceeds: opts.proceeds,
+            method: opts.method,
+            currency: opts.currency,
+        });
+        opts.json ? printJson(result) : printResult(result);
+    }));
 }

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "jaz-cli",
-  "version": "2.5.0",
+  "version": "2.6.0",
   "description": "CLI to install Jaz AI skills for Claude Code",
   "type": "module",
   "bin": {