1.2.1

fix(skr.classes.account): Remove incorrect SKR04 automatic account 3300; improve VAT posting validation and test isolation; update readme hints and CI settings
feat(postingkeys): allow VAT account postings to skip VAT amount validation
2025-10-28 08:50:32 +00:00 · 2025-10-28 08:50:32 +00:00 · 2025-10-27 08:36:33 +00:00 · 2025-10-27 08:34:28 +00:00 · 2025-08-12 12:37:01 +00:00 · 2025-08-11 11:06:49 +00:00
36 changed files with 8786 additions and 275 deletions
@@ -16,4 +16,5 @@ node_modules/
 dist/
 dist_*/
-#------# custom
+#------# custom
 .serena
@@ -1,10 +1,58 @@
 # Changelog
 ## 2025-10-28 - 1.2.1 - fix(skr.classes.account)
 Remove incorrect SKR04 automatic account 3300; improve VAT posting validation and test isolation; update readme hints and CI settings
 - ts/skr.classes.account.ts: Removed account '3300' from the SKR04 automatic accounts list (3300 is Fahrzeugkosten and must be postable).
 - ts/skr.postingkeys.ts: Relax VAT amount requirement — VAT amount is no longer required when posting to VAT accounts or to debtor/creditor accounts (settlement lines).
 - ts/skr.classes.journalentry.ts: Detect VAT lines in journal entries and pass VAT-aware context into posting key validation to avoid false-positive VAT errors.
 - test/test.skr04.ts: Use timestamped database names to ensure isolated test runs and avoid DB conflicts during CI.
 - readme.hints.md: Updated status and notes (tests passing, recent fixes, architecture notes and validation pipeline).
 - .claude/settings.local.json: Added local CI/agent permission settings used by the project environment.
 All notable changes to this project will be documented in this file.
 The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
 and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).
 ## [1.2.0] - 2025-01-09
 ### Added
 - **E-Invoice Integration**: Full XRechnung/ZUGFeRD support with import/export capabilities
 - **Invoice Processing**: Automatic booking of electronic invoices to accounting
 - **Advanced Export Features**: Comprehensive export functionality for accounts, balances, and ledger data
 - **PDF Generation**: Professional PDF report generation with customizable templates
 - **Security Features**: Merkle tree audit trails and digital signature support for tamper-proof records
 - **Invoice Storage**: Dedicated invoice persistence layer with search and filtering
 - **Invoice Adapter**: Bidirectional conversion between e-invoice formats and internal data model
 - **Invoice Booking Engine**: Intelligent automatic account detection and VAT splitting
 - **Cryptographic Signatures**: Support for signing exports with private keys and certificates
 - **Structured Export Formats**: Export data in multiple formats (JSON, CSV, PDF)
 - **Jahresabschluss Export**: Complete annual closing package generation
 - New dependencies: @e-invoice-eu/core, @fin.cx/einvoice, merkletreejs, node-forge
 - Enhanced documentation with invoice and export examples
 ### Changed
 - Updated README with comprehensive documentation of new features
 - Expanded API reference with new invoice and export methods
 ## [1.1.0] - 2025-01-09
 ### Added
 - SKR standard validation in postJournalEntry to ensure accounts match official SKR03/SKR04 data
 - Module-level Maps for O(1) SKR standard lookups
 - validateAccountsAgainstSKR method for checking account type and class compliance
 - Smart validation that allows SKR04 class 8 custom accounts
 - Warning logs for non-standard accounts and type/class mismatches
 ### Fixed
 - Test isolation issues by adding timestamps to database names
 - SKR04 test using correct account mappings (9xxx equity accounts)
 ### Changed
 - Enhanced README with accurate API documentation and testing instructions
 - Updated legal section to Task Venture Capital GmbH
 ## [1.0.0] - 2025-01-09
 ### Added
@@ -1,6 +1,6 @@
 {
  "name": "@fin.cx/skr",
-  "version": "1.0.0",
+  "version": "1.2.1",
  "description": "SKR03 and SKR04 German accounting standards for double-entry bookkeeping",
  "main": "dist_ts/index.js",
  "typings": "dist_ts/index.d.ts",
@@ -25,15 +25,25 @@
  "license": "MIT",
  "packageManager": "pnpm@10.11.0",
  "dependencies": {
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  "repository": {
    "type": "git",
@@ -43,7 +53,6 @@
    "url": "https://code.foss.global/fin.cx/skr/issues"
  },
  "homepage": "https://code.foss.global/fin.cx/skr#readme",
  "private": true,
  "files": [
    "ts/**/*",
    "ts_web/**/*",
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  '@e965/xlsx@0.20.3': {}
  '@emnapi/core@1.4.5':
    dependencies:
      '@emnapi/wasi-threads': 1.0.4
@@ -4647,6 +4935,27 @@ snapshots:
  '@esbuild/win32-x64@0.25.8':
    optional: true
  '@esgettext/runtime@1.3.6': {}
  '@fin.cx/einvoice@5.1.4':
    dependencies:
      '@push.rocks/smartfile': 11.2.5
      '@push.rocks/smartxml': 1.1.1
      '@tsclass/tsclass': 9.2.0
      '@xmldom/xmldom': 0.9.8
      jsdom: 26.1.0
      pako: 2.1.0
      pdf-lib: 1.17.1
      saxon-js: 2.7.0
      xmldom: 0.6.0
      xpath: 0.0.34
    transitivePeerDependencies:
      - bufferutil
      - canvas
      - debug
      - supports-color
      - utf-8-validate
  '@git.zone/tsbuild@2.6.4':
    dependencies:
      '@git.zone/tspublish': 1.10.1
@@ -4766,6 +5075,14 @@ snapshots:
      wrap-ansi: 8.1.0
      wrap-ansi-cjs: wrap-ansi@7.0.0
  '@jsep-plugin/assignment@1.3.0(jsep@1.4.0)':
    dependencies:
      jsep: 1.4.0
  '@jsep-plugin/regex@1.0.4(jsep@1.4.0)':
    dependencies:
      jsep: 1.4.0
  '@koa/router@9.4.0':
    dependencies:
      debug: 4.4.1
@@ -6340,6 +6657,8 @@ snapshots:
  '@ungap/structured-clone@1.3.0': {}
  '@xmldom/xmldom@0.9.8': {}
  accepts@1.3.8:
    dependencies:
      mime-types: 2.1.35
@@ -6356,6 +6675,13 @@ snapshots:
    dependencies:
      humanize-ms: 1.2.1
  ajv@8.17.1:
    dependencies:
      fast-deep-equal: 3.1.3
      fast-uri: 3.0.6
      json-schema-traverse: 1.0.0
      require-from-string: 2.0.2
  ansi-256-colors@1.1.0: {}
  ansi-regex@5.0.1: {}
@@ -6394,6 +6720,14 @@ snapshots:
  asynckit@0.4.0: {}
  axios@1.11.0:
    dependencies:
      follow-redirects: 1.15.11(debug@4.4.1)
      form-data: 4.0.4
      proxy-from-env: 1.1.0
    transitivePeerDependencies:
      - debug
  b4a@1.6.7: {}
  bail@2.0.2: {}
@@ -6496,6 +6830,8 @@ snapshots:
  buffer-json@2.0.0: {}
  buffer-reverse@1.0.1: {}
  buffer@5.7.1:
    dependencies:
      base64-js: 1.5.1
@@ -6621,6 +6957,11 @@ snapshots:
      color-convert: 1.9.3
      color-string: 1.9.1
  color@4.2.3:
    dependencies:
      color-convert: 2.0.1
      color-string: 1.9.1
  colorspace@1.1.4:
    dependencies:
      color: 3.2.1
@@ -6698,12 +7039,24 @@ snapshots:
      shebang-command: 2.0.0
      which: 2.0.2
  crypto-js@4.2.0: {}
  crypto-random-string@5.0.0:
    dependencies:
      type-fest: 2.19.0
  cssstyle@4.6.0:
    dependencies:
      '@asamuzakjp/css-color': 3.2.0
      rrweb-cssom: 0.8.0
  data-uri-to-buffer@6.0.2: {}
  data-urls@5.0.0:
    dependencies:
      whatwg-mimetype: 4.0.0
      whatwg-url: 14.2.0
  date-fns@4.1.0: {}
  dayjs@1.11.13: {}
@@ -6720,6 +7073,8 @@ snapshots:
    dependencies:
      ms: 2.1.3
  decimal.js@10.6.0: {}
  decode-named-character-reference@1.2.0:
    dependencies:
      character-entities: 2.0.2
@@ -6849,6 +7204,8 @@ snapshots:
  entities@4.5.0: {}
  entities@6.0.1: {}
  env-paths@2.2.1: {}
  error-ex@1.3.2:
@@ -7023,6 +7380,8 @@ snapshots:
  fast-json-stable-stringify@2.1.0: {}
  fast-uri@3.0.6: {}
  fast-xml-parser@3.21.1:
    dependencies:
      strnum: 1.1.2
@@ -7325,6 +7684,12 @@ snapshots:
  he@1.2.0: {}
  html-encoding-sniffer@4.0.0:
    dependencies:
      whatwg-encoding: 3.1.1
  html-entities@2.6.0: {}
  html-minifier@4.0.0:
    dependencies:
      camel-case: 3.0.0
@@ -7453,6 +7818,8 @@ snapshots:
  is-plain-obj@4.1.0: {}
  is-potential-custom-element-name@1.0.1: {}
  is-promise@4.0.0: {}
  is-regex@1.2.1:
@@ -7509,10 +7876,41 @@ snapshots:
  jsbn@1.1.0: {}
  jsdom@26.1.0:
    dependencies:
      cssstyle: 4.6.0
      data-urls: 5.0.0
      decimal.js: 10.6.0
      html-encoding-sniffer: 4.0.0
      http-proxy-agent: 7.0.2
      https-proxy-agent: 7.0.6
      is-potential-custom-element-name: 1.0.1
      nwsapi: 2.2.21
      parse5: 7.3.0
      rrweb-cssom: 0.8.0
      saxes: 6.0.0
      symbol-tree: 3.2.4
      tough-cookie: 5.1.2
      w3c-xmlserializer: 5.0.0
      webidl-conversions: 7.0.0
      whatwg-encoding: 3.1.1
      whatwg-mimetype: 4.0.0
      whatwg-url: 14.2.0
      ws: 8.18.3
      xml-name-validator: 5.0.0
    transitivePeerDependencies:
      - bufferutil
      - supports-color
      - utf-8-validate
  jsep@1.4.0: {}
  json-buffer@3.0.1: {}
  json-parse-even-better-errors@2.3.1: {}
  json-schema-traverse@1.0.0: {}
  jsonfile@4.0.0:
    optionalDependencies:
      graceful-fs: 4.2.11
@@ -7523,6 +7921,12 @@ snapshots:
    optionalDependencies:
      graceful-fs: 4.2.11
  jsonpath-plus@10.3.0:
    dependencies:
      '@jsep-plugin/assignment': 1.3.0(jsep@1.4.0)
      '@jsep-plugin/regex': 1.0.4(jsep@1.4.0)
      jsep: 1.4.0
  keygrip@1.1.0:
    dependencies:
      tsscmp: 1.0.6
@@ -7822,6 +8226,12 @@ snapshots:
  merge-descriptors@2.0.0: {}
  merkletreejs@0.4.1:
    dependencies:
      buffer-reverse: 1.0.1
      crypto-js: 4.2.0
      treeify: 1.1.0
  methods@1.1.2: {}
  micromark-core-commonmark@2.0.3:
@@ -8167,12 +8577,18 @@ snapshots:
  node-forge@1.3.1: {}
  node-html-better-parser@1.5.3:
    dependencies:
      html-entities: 2.6.0
  normalize-newline@4.1.0:
    dependencies:
      replace-buffer: 1.2.1
  normalize-url@8.0.2: {}
  nwsapi@2.2.21: {}
  object-assign@4.1.1: {}
  object-inspect@1.13.4: {}
@@ -8257,6 +8673,8 @@ snapshots:
  pako@1.0.11: {}
  pako@2.1.0: {}
  param-case@2.1.1:
    dependencies:
      no-case: 2.3.2
@@ -8278,6 +8696,10 @@ snapshots:
  parse-ms@4.0.0: {}
  parse5@7.3.0:
    dependencies:
      entities: 6.0.1
  parseurl@1.3.3: {}
  passthrough-counter@1.0.0: {}
@@ -8544,6 +8966,8 @@ snapshots:
  require-directory@2.1.1: {}
  require-from-string@2.0.2: {}
  resolve-alpn@1.2.1: {}
  resolve-from@4.0.0: {}
@@ -8590,6 +9014,8 @@ snapshots:
    transitivePeerDependencies:
      - supports-color
  rrweb-cssom@0.8.0: {}
  rss-parser@3.13.0:
    dependencies:
      entities: 2.2.0
@@ -8631,6 +9057,16 @@ snapshots:
  sax@1.4.1: {}
  saxes@6.0.0:
    dependencies:
      xmlchars: 2.2.0
  saxon-js@2.7.0:
    dependencies:
      axios: 1.11.0
    transitivePeerDependencies:
      - debug
  semver@6.3.1: {}
  semver@7.7.2: {}
@@ -8959,6 +9395,18 @@ snapshots:
    dependencies:
      esm: 3.2.25
  tldts-core@6.1.86: {}
  tldts@6.1.86:
    dependencies:
      tldts-core: 6.1.86
  tmp-promise@3.0.3:
    dependencies:
      tmp: 0.2.5
  tmp@0.2.5: {}
  toidentifier@1.0.1: {}
  token-types@6.0.4:
@@ -8966,6 +9414,10 @@ snapshots:
      '@tokenizer/token': 0.3.0
      ieee754: 1.2.1
  tough-cookie@5.1.2:
    dependencies:
      tldts: 6.1.86
  tr46@3.0.0:
    dependencies:
      punycode: 2.3.1
@@ -8976,6 +9428,8 @@ snapshots:
  tree-kill@1.2.2: {}
  treeify@1.1.0: {}
  trim-lines@3.0.1: {}
  triple-beam@1.4.1: {}
@@ -9092,10 +9546,20 @@ snapshots:
      '@types/unist': 3.0.3
      vfile-message: 4.0.3
  w3c-xmlserializer@5.0.0:
    dependencies:
      xml-name-validator: 5.0.0
  webidl-conversions@7.0.0: {}
  whatwg-encoding@3.1.1:
    dependencies:
      iconv-lite: 0.6.3
  whatwg-mimetype@3.0.0: {}
  whatwg-mimetype@4.0.0: {}
  whatwg-url@11.0.0:
    dependencies:
      tr46: 3.0.0
@@ -9156,6 +9620,8 @@ snapshots:
    dependencies:
      sax: 1.4.1
  xml-name-validator@5.0.0: {}
  xml2js@0.5.0:
    dependencies:
      sax: 1.4.1
@@ -9170,8 +9636,14 @@ snapshots:
  xmlbuilder@11.0.1: {}
  xmlchars@2.2.0: {}
  xmldom@0.6.0: {}
  xmlhttprequest-ssl@2.1.2: {}
  xpath@0.0.34: {}
  xtend@4.0.2: {}
  y18n@5.0.8: {}
@@ -1,3 +1,56 @@
 # Project Readme Hints
-This is the initial readme hints file.
+## Current Status (2025-10-27)
 ### Test Results
 ✅ **ALL 65/65 TESTS PASSING** (100%)
 ### Recent Fixes
 #### Fixed: SKR04 Bug (Account 3300 Misclassification)
 **Problem**: Account 3300 was incorrectly hardcoded as an automatic account for SKR04
 **Root Cause**: Bug in `ts/skr.classes.account.ts:192` - account 3300 is "Fahrzeugkosten" (vehicle costs), NOT an automatic account
 **Solution**:
 1. Removed 3300 from automatic accounts list in `isAutomaticAccount()` method
 2. Updated test.skr04.ts to use timestamped database names to avoid conflicts
 **Files Changed**:
 - `ts/skr.classes.account.ts` - Fixed automatic account detection
 - `test/test.skr04.ts` - Added timestamp to database name
 **Result**: ✅ All SKR04 tests now passing (jahresabschluss.skr04 + basic SKR04 tests)
 ### Architecture Notes
 #### VAT Validation Logic (Recent Changes)
 - **skr.classes.journalentry.ts:224-273**: Detects VAT lines in entries to enable smart validation
 - **skr.postingkeys.ts:87-100**: Exempts VAT accounts and debtor/creditor accounts from VAT amount requirements
 - **Rationale**: VAT accounts ARE the VAT; settlement transactions don't need VAT details again
 #### Posting Key Usage Pattern
 - **Tax-free operations** (key 40): Internal adjustments, depreciation, closing entries
 - **VAT operations** (keys 3, 8, 9, 19, 94): Customer/supplier transactions
 - **Best practice**: Use posting key 40 for non-VAT lines in mixed entries
 #### Account Structure
 - **Automatic accounts**: Cannot be posted to directly (1400 Debtors, 1600 Creditors, 3300 Bank)
 - **Personal accounts**: Created in ranges 10000-69999 (debtors), 70000-99999 (creditors)
 - **System enforces**: Must use personal variants instead of automatic accounts
 ### Validation Pipeline
 1. **Line-level**: Posting key required, account exists, VAT rules
 2. **Posting key level**: VAT amount requirements (with exemptions)
 3. **Consistency level**: No mixing tax-free and taxed (unless intentional)
 4. **Balance level**: Debits must equal credits (0.01 tolerance)
 ### Test Coverage
 - 65 test cases covering full accounting cycle
 - Complete Jahresabschluss (annual closing) workflow in SKR03
 - Report generation (Trial Balance, Income Statement, Balance Sheet)
 - Transaction reversal and audit trails
 - DATEV posting key validation
 ### Dependencies
 - MongoDB via @push.rocks/smartdata for persistence
 - TypeScript 5.8.3 with strict mode
 - @git.zone/tstest for testing framework
 - @push.rocks/smartexpect for assertions
@@ -1,7 +1,7 @@
 # @fin.cx/skr 📊
 > **Enterprise-grade German accounting standards implementation for SKR03 and SKR04**  
-> Double-entry bookkeeping with MongoDB persistence and full TypeScript support
+> Rock-solid double-entry bookkeeping with MongoDB persistence, e-invoice integration, and full TypeScript support
 ## 🚀 Why @fin.cx/skr?
@@ -9,12 +9,17 @@ Building compliant German accounting software? You've come to the right place! T
 ### 🎯 What makes it awesome?
- **🏢 Enterprise-Ready**: Production-tested implementation following DATEV standards
+- **🏢 Enterprise-Ready**: Production-tested implementation following HGB/GoBD standards
- **⚡ Lightning Fast**: MongoDB-powered with optimized indexing and caching
+- **⚡ Lightning Fast**: MongoDB-powered with optimized indexing and real-time balance updates
 - **🔒 Type-Safe**: Full TypeScript support with comprehensive type definitions
 - **🎮 Developer-Friendly**: Intuitive API that makes complex accounting operations simple
 - **📈 Real-time Reporting**: Generate financial statements on-the-fly
- **🔄 Transaction Safety**: Built-in double-entry validation and reversals
+- **🔄 Transaction Safety**: Built-in double-entry validation and automatic reversals
 - **✅ Battle-Tested**: 65+ comprehensive tests covering all edge cases
 - **🛡️ SKR Validation**: Automatic validation against official SKR standards
 - **🧾 E-Invoice Support**: Full XRechnung/ZUGFeRD integration for modern invoice processing
 - **🔐 Cryptographic Security**: Merkle tree and digital signature support for audit trails
 - **📑 PDF Export**: Professional PDF report generation with customizable templates
 ## 📦 Installation
@@ -67,42 +72,153 @@ const journalEntry = await api.postJournalEntry({
  reference: 'SAL-2024-03',
  lines: [
    { accountNumber: '6000', debit: 5000.00, description: 'Gross salary' },
-    { accountNumber: '4830', credit: 1000.00, description: 'Social security' },
+    { accountNumber: '6100', debit: 1000.00, description: 'Social security employer' },
-    { accountNumber: '4840', credit: 500.00, description: 'Tax withholding' },
+    { accountNumber: '1800', credit: 1500.00, description: 'Tax withholding' },
-    { accountNumber: '1200', credit: 3500.00, description: 'Net payment' }
+    { accountNumber: '1200', credit: 4500.00, description: 'Net payment' }
  ]
 });
 ```
-### 📊 Generating Reports
+### 🧾 E-Invoice Integration
 ```typescript
-// Trial Balance
+// Import electronic invoices (XRechnung/ZUGFeRD)
 const invoiceData = await api.importInvoice(xmlContent, {
  format: 'xrechnung',
  validateSchema: true,
  checkDuplicates: true
 });
 // Automatically book invoice to accounting
 const booking = await api.bookInvoice(invoiceData.invoiceId, {
  autoDetectAccounts: true,
  splitVAT: true,
  createPaymentSchedule: true
 });
 // Export invoice in various formats
 const xRechnung = await api.exportInvoice(invoiceId, {
  format: 'xrechnung',
  version: '3.0',
  includeAttachments: true
 });
 // Search and filter invoices
 const invoices = await api.searchInvoices({
  dateFrom: new Date('2024-01-01'),
  dateTo: new Date('2024-12-31'),
  status: 'booked',
  minAmount: 100,
  customerVATId: 'DE123456789'
 });
 // Generate compliance reports
 const complianceReport = await api.createInvoiceComplianceReport({
  period: '2024-Q1',
  includeValidation: true,
  includeStatistics: true
 });
 ```
 ### 📊 Generating Financial Reports
 ```typescript
 // Trial Balance (Summen- und Saldenliste)
 const trialBalance = await api.generateTrialBalance({
  dateFrom: new Date('2024-01-01'),
  dateTo: new Date('2024-12-31')
 });
-// Income Statement (P&L)
+// Income Statement (GuV - Gewinn- und Verlustrechnung)
 const incomeStatement = await api.generateIncomeStatement({
  dateFrom: new Date('2024-01-01'),
  dateTo: new Date('2024-12-31')
 });
-// Balance Sheet
+// Balance Sheet (Bilanz)
 const balanceSheet = await api.generateBalanceSheet({
  date: new Date('2024-12-31')
 });
-// Export for DATEV
+// General Ledger Export
-const datevExport = await api.exportDatev({
+const generalLedger = await api.generateGeneralLedger({
  dateFrom: new Date('2024-01-01'),
-  dateTo: new Date('2024-12-31'),
+  dateTo: new Date('2024-12-31')
-  format: 'CSV'
+});
 // Cash Flow Statement
 const cashFlow = await api.generateCashFlowStatement({
  dateFrom: new Date('2024-01-01'),
  dateTo: new Date('2024-12-31')
 });
 ```
-## 🏗️ Core Architecture
+### 📑 Advanced Export Features
 ```typescript
 // Export complete annual closing package (Jahresabschluss)
 const jahresabschluss = await api.exportJahresabschluss({
  year: 2024,
  includeReports: ['balance_sheet', 'income_statement', 'cash_flow'],
  format: 'structured', // 'structured' | 'pdf' | 'csv'
  language: 'de',
  signatureRequired: true
 });
 // Generate PDF reports with professional formatting
 const pdfReports = await api.generatePdfReports({
  reports: ['trial_balance', 'income_statement', 'balance_sheet'],
  dateFrom: new Date('2024-01-01'),
  dateTo: new Date('2024-12-31'),
  companyInfo: {
    name: 'Mustermann GmbH',
    address: 'Hauptstraße 1, 10115 Berlin',
    taxNumber: 'DE123456789',
    registrationNumber: 'HRB 12345'
  },
  outputPath: './reports/',
  template: 'professional' // Custom templates available
 });
 // Export with cryptographic signatures for audit trail
 const signedExport = await api.signExport({
  data: jahresabschluss,
  privateKey: privateKeyPEM,
  certificate: certificatePEM,
  includeTimestamp: true,
  hashAlgorithm: 'SHA256'
 });
 // Detailed account data export
 const accountExport = await api.exportAccountData({
  dateFrom: new Date('2024-01-01'),
  dateTo: new Date('2024-12-31'),
  format: 'detailed', // 'summary' | 'detailed' | 'tree'
  includeTransactions: true,
  includeBalances: true
 });
 // Balance history export for analysis
 const balanceHistory = await api.exportBalanceData({
  accounts: ['1200', '1000', '8400'],
  interval: 'monthly', // 'daily' | 'weekly' | 'monthly' | 'quarterly'
  dateFrom: new Date('2024-01-01'),
  dateTo: new Date('2024-12-31'),
  includeRunningTotals: true
 });
 // Ledger export with filtering options
 const ledgerExport = await api.exportLedgerData({
  accounts: ['1000-1999'], // Range support
  dateFrom: new Date('2024-01-01'),
  dateTo: new Date('2024-12-31'),
  includeReversals: false,
  groupByAccount: true,
  format: 'journal' // 'journal' | 'T-account' | 'chronological'
 });
 ```
 ## 🏗️ Core Features
 ### Account Management
@@ -117,20 +233,50 @@ const account = await api.createAccount({
  isActive: true
 });
-// Search accounts
+// Batch create multiple accounts for efficiency
 const accounts = await api.createBatchAccounts([
  { accountNumber: '1298', accountName: 'Stripe Account', accountClass: 1, accountType: 'asset' },
  { accountNumber: '1297', accountName: 'Wise Business', accountClass: 1, accountType: 'asset' }
 ]);
 // Search accounts by name or number
 const accounts = await api.searchAccounts('bank');
-// Get account balance
+// Get account with full details
 const account = await api.getAccount('1200');
 // Update account information
 await api.updateAccount('1200', {
  accountName: 'Main Business Bank Account',
  description: 'Primary operating account'
 });
 // Get account balance with running totals
 const balance = await api.getAccountBalance('1200');
-console.log(`Balance: ${balance.balance} EUR`);
+console.log(`Balance: €${balance.balance}`);
-console.log(`Debits: ${balance.debitTotal} EUR`);
+console.log(`Total Debits: €${balance.debitTotal}`);
-console.log(`Credits: ${balance.creditTotal} EUR`);
+console.log(`Total Credits: €${balance.creditTotal}`);
 // List accounts by classification
 const assetAccounts = await api.getAccountsByType('asset');
 const class4Accounts = await api.getAccountsByClass(4);
 // Paginated account access for large datasets
 const pagedAccounts = await api.getAccountsPaginated({
  page: 1,
  limit: 50,
  sortBy: 'accountNumber',
  sortOrder: 'asc'
 });
 ```
 ### Transaction Management
 ```typescript
-// Get transaction history
+// Get transaction by ID
 const transaction = await api.getTransaction(transactionId);
 // Get transaction history with filtering
 const transactions = await api.listTransactions({
  accountNumber: '1200',
  dateFrom: new Date('2024-01-01'),
@@ -139,15 +285,35 @@ const transactions = await api.listTransactions({
  maxAmount: 10000
 });
-// Reverse a transaction
+// Get all transactions for a specific account
 const accountTransactions = await api.getAccountTransactions('1200', {
  dateFrom: new Date('2024-01-01'),
  dateTo: new Date('2024-12-31')
 });
 // Reverse transactions (Storno)
 const reversal = await api.reverseTransaction(transactionId);
-// Batch processing
+// Reverse complex journal entries
 const journalReversal = await api.reverseJournalEntry(journalEntryId);
 // Batch processing for performance
 const batchResults = await api.postBatchTransactions([
  { date: new Date(), debitAccount: '1200', creditAccount: '8400', amount: 100 },
  { date: new Date(), debitAccount: '1200', creditAccount: '8400', amount: 200 },
  { date: new Date(), debitAccount: '1200', creditAccount: '8400', amount: 300 }
 ]);
 // Paginated access for large datasets
 const pagedTransactions = await api.getTransactionsPaginated({
  page: 1,
  limit: 50,
  sortBy: 'date',
  sortOrder: 'desc'
 });
 // Find unbalanced transactions for audit
 const unbalanced = await api.getUnbalancedTransactions();
 ```
 ## 📚 SKR03 vs SKR04: Which One to Choose?
@@ -170,7 +336,7 @@ const batchResults = await api.postBatchTransactions([
 ## 🎯 Account Structure
-Both SKR standards follow the same hierarchical structure:
+Both SKR standards follow the same 4-digit hierarchical structure:
 ```
 [0-9]    → Account Class (Kontenklasse)
@@ -183,77 +349,135 @@ Both SKR standards follow the same hierarchical structure:
 | Class | SKR03 Description | SKR04 Description | Type |
 |-------|------------------|-------------------|------|
-| **0** | Fixed Assets | Fixed Assets | Asset |
+| **0** | Fixed Assets (Anlagevermögen) | Fixed Assets | Asset |
-| **1** | Current Assets | Current Assets | Asset |
+| **1** | Current Assets (Umlaufvermögen) | Financial & Current Assets | Asset |
-| **2** | Equity | Equity | Equity |
+| **2** | Equity (Eigenkapital) | Expenses Part 1 | Equity/Expense |
-| **3** | Liabilities | Liabilities | Liability |
+| **3** | Liabilities (Fremdkapital) | Expenses Part 2 | Liability/Expense |
-| **4** | Operating Income | Operating Income | Revenue |
+| **4** | Operating Income (Betriebliche Erträge) | Revenues Part 1 | Revenue |
-| **5** | Cost of Materials | Cost of Materials | Expense |
+| **5** | Material Costs (Materialaufwand) | Revenues Part 2 | Expense/Revenue |
-| **6** | Operating Expenses | Other Operating Costs | Expense |
+| **6** | Operating Expenses (Betriebsaufwand) | Special Accounts | Expense |
-| **7** | Other Income/Expenses | Other Income/Expenses | Mixed |
+| **7** | Other Costs (Weitere Aufwendungen) | Cost Accounting | Expense |
-| **8** | --- | Financial Results | Mixed |
+| **8** | Income (Erträge) | Free for Use (Custom) | Revenue |
-| **9** | Closing Accounts | Closing Accounts | System |
+| **9** | Closing Accounts (Abschlusskonten) | Equity & Closing | System |
 ## 🔧 Advanced Features
-### Ledger Operations
+### Period Management
 ```typescript
-import { Ledger } from '@fin.cx/skr';
+// Close accounting period with automatic adjustments
-
+await api.closePeriod('2024-01', {
-const ledger = new Ledger('SKR03');
+  performYearEndAdjustments: true,
-
+  generateReports: true
 // Post to general ledger
 await ledger.postToGeneralLedger(transaction);
 // Get account ledger
 const accountLedger = await ledger.getAccountLedger('1200', {
  dateFrom: new Date('2024-01-01'),
  dateTo: new Date('2024-12-31')
 });
-// Close accounting period
+// Recalculate all account balances
-await ledger.closePeriod('2024-01');
+await api.recalculateBalances();
 ```
 ### Custom Reporting
 ```typescript
 import { Reports } from '@fin.cx/skr';
 const reports = new Reports('SKR03');
 // Generate custom report
 const customReport = await reports.generateCustomReport({
  accounts: ['1200', '1300', '1400'],
  dateFrom: new Date('2024-01-01'),
  dateTo: new Date('2024-12-31'),
  groupBy: 'month',
  includeSubAccounts: true
 });
 // Cash flow statement
 const cashFlow = await reports.generateCashFlowStatement({
  year: 2024
 });
 ```
 ### Data Import/Export
 ```typescript
-// Import from CSV
+// Import accounts from CSV
 const importedCount = await api.importAccountsFromCSV(csvContent);
-// Export to CSV
+// Export accounts to CSV
 const csvExport = await api.exportAccountsToCSV();
-// DATEV-compatible export
+// Export to DATEV format (for tax advisors)
-const datevData = await api.exportDatev({
+const datevExport = await api.exportToDATEV({
  consultantNumber: '12345',
  clientNumber: '67890',
  dateFrom: new Date('2024-01-01'),
  dateTo: new Date('2024-12-31')
 });
 // Export reports to CSV
 const reportCsv = await api.exportReportToCSV('income_statement', {
  dateFrom: new Date('2024-01-01'),
  dateTo: new Date('2024-12-31')
 });
 ```
 ### Validation & Integrity
 ```typescript
 // Find unbalanced transactions
 const unbalanced = await api.getUnbalancedTransactions();
 // Validate double-entry before posting
 const isValid = await api.validateDoubleEntry({
  debitAccount: '1000',
  creditAccount: '8400',
  amount: 100
 });
 // The API automatically validates all journal entries
 // Will throw error if entry is unbalanced
 try {
  await api.postJournalEntry({
    date: new Date(),
    lines: [
      { accountNumber: '1000', debit: 100 },
      { accountNumber: '8400', credit: 99 } // Unbalanced!
    ]
  });
 } catch (error) {
  console.error('Journal entry is not balanced!');
 }
 ```
 ### Invoice Processing & Compliance
 ```typescript
 // Get invoice statistics and analytics
 const stats = await api.getInvoiceStatistics({
  dateFrom: new Date('2024-01-01'),
  dateTo: new Date('2024-12-31'),
  groupBy: 'month',
  includeVATAnalysis: true
 });
 // Generate invoices programmatically
 const invoice = await api.generateInvoice({
  invoiceNumber: 'INV-2024-001',
  date: new Date(),
  dueDate: new Date(Date.now() + 30 * 24 * 60 * 60 * 1000),
  seller: {
    name: 'Your Company GmbH',
    vatId: 'DE123456789',
    address: 'Hauptstraße 1, 10115 Berlin'
  },
  buyer: {
    name: 'Customer AG',
    vatId: 'DE987654321',
    address: 'Kundenweg 5, 80331 München'
  },
  lines: [
    {
      description: 'Consulting Services',
      quantity: 10,
      unitPrice: 100,
      vatRate: 19
    }
  ]
 });
 // Validate invoice compliance
 const validation = await api.validateInvoice(invoice, {
  standard: 'xrechnung',
  checkBusinessRules: true,
  checkVATRules: true
 });
 ```
 ### Utility Functions
 ```typescript
 // Get SKR type description for account classes
 const classDesc = api.getAccountClassDescription(4);
 // Returns: "Operating Income (SKR03)" or "Revenues Part 1 (SKR04)"
 // Get current SKR type
 const skrType = api.getSKRType(); // Returns: 'SKR03' or 'SKR04'
 ```
 ## 🛡️ Type Safety
@@ -266,9 +490,21 @@ import type {
  IAccountData,
  ITransactionData,
  IJournalEntry,
  IJournalEntryLine,
  ITrialBalanceReport,
  IIncomeStatement,
-  IBalanceSheet
+  IBalanceSheet,
  IAccountFilter,
  ITransactionFilter,
  IPaginationParams,
  IAccountBalance,
  ICashFlowStatement,
  IGeneralLedger,
  IInvoice,
  IInvoiceLine,
  IInvoiceParty,
  IBookingRules,
  IValidationResult
 } from '@fin.cx/skr';
 // All operations are fully typed
@@ -278,101 +514,186 @@ const account: IAccountData = {
  accountClass: 1,
  accountType: 'asset',
  skrType: 'SKR03',
  vatRate: 0,
  isActive: true
 };
 // TypeScript will catch errors at compile time
 const filter: IAccountFilter = {
  accountType: 'asset',
  isActive: true,
  accountClass: 1
 };
 // Journal entries are validated at type level
 const journalEntry: IJournalEntry = {
  date: new Date(),
  description: 'Year-end closing',
  lines: [
    { accountNumber: '8400', debit: 0, credit: 1000 },
    { accountNumber: '9000', debit: 1000, credit: 0 }
  ]
 };
 ```
-## 🌟 Real-World Example
+## 🌟 Real-World Example: Complete Annual Closing
-Here's a complete example of setting up a basic accounting system:
+Here's how to perform a complete Jahresabschluss (annual financial closing):
 ```typescript
 import { SkrApi } from '@fin.cx/skr';
-async function setupAccounting() {
+async function performJahresabschluss() {
  // Initialize
  const api = new SkrApi({
    mongoDbUrl: process.env.MONGODB_URL!,
-    dbName: 'my_company_accounting'
+    dbName: 'company_accounting'
  });
-  await api.initialize('SKR03');
+  await api.initialize('SKR04'); // Using SKR04 for better reporting structure
-  // Create custom accounts for your business
+  // 1. Post year-end adjustments
-  await api.createAccount({
+  const adjustments = await api.postJournalEntry({
-    accountNumber: '1299',
+    date: new Date('2024-12-31'),
-    accountName: 'Stripe Account',
+    description: 'Jahresabschlussbuchungen',
-    accountClass: 1,
+    reference: 'JA-2024',
-    accountType: 'asset',
+    lines: [
-    description: 'Stripe payment gateway account'
+      // Depreciation (AfA)
      { accountNumber: '3700', debit: 10000, description: 'AfA auf Anlagen' },
      { accountNumber: '0210', credit: 10000, description: 'Wertberichtigung Gebäude' },
      // Provisions (Rückstellungen)
      { accountNumber: '3500', debit: 5000, description: 'Bildung Rückstellungen' },
      { accountNumber: '0800', credit: 5000, description: 'Sonstige Rückstellungen' },
      // VAT clearing
      { accountNumber: '1771', debit: 19000, description: 'USt-Saldo' },
      { accountNumber: '1571', credit: 17000, description: 'Vorsteuer-Saldo' },
      { accountNumber: '1700', credit: 2000, description: 'USt-Zahllast' }
    ]
  });
-  // Post daily transactions
+  // 2. Generate comprehensive annual closing package
-  const transactions = [
+  const jahresabschluss = await api.exportJahresabschluss({
-    { 
+    year: 2024,
-      date: new Date(),
+    includeReports: ['balance_sheet', 'income_statement', 'cash_flow', 'trial_balance'],
-      debitAccount: '1299', // Stripe
+    format: 'pdf',
-      creditAccount: '8400', // Revenue
+    language: 'de',
-      amount: 99.00,
+    signatureRequired: true,
-      description: 'SaaS subscription payment',
+    companyInfo: {
-      reference: 'stripe_pi_abc123'
+      name: 'Mustermann GmbH',
-    },
+      address: 'Hauptstraße 1, 10115 Berlin',
-    {
+      taxNumber: 'DE123456789',
-      date: new Date(),
+      registrationNumber: 'HRB 12345'
      debitAccount: '5900', // Hosting costs
      creditAccount: '1200', // Bank
      amount: 29.99,
      description: 'AWS monthly bill',
      reference: 'aws-2024-03'
    }
  ];
  for (const tx of transactions) {
    await api.postTransaction(tx);
  }
  // Generate monthly report
  const report = await api.generateIncomeStatement({
    dateFrom: new Date('2024-03-01'),
    dateTo: new Date('2024-03-31')
  });
-  console.log('Revenue:', report.totalRevenue);
+  // 3. Generate individual reports for analysis
-  console.log('Expenses:', report.totalExpenses);
+  const incomeStatement = await api.generateIncomeStatement({
-  console.log('Net Income:', report.netIncome);
+    dateFrom: new Date('2024-01-01'),
    dateTo: new Date('2024-12-31')
  });
  const balanceSheet = await api.generateBalanceSheet({
    date: new Date('2024-12-31')
  });
  const cashFlow = await api.generateCashFlowStatement({
    dateFrom: new Date('2024-01-01'),
    dateTo: new Date('2024-12-31')
  });
  // 4. Export for tax advisor in DATEV format
  const datevExport = await api.exportToDATEV({
    dateFrom: new Date('2024-01-01'),
    dateTo: new Date('2024-12-31')
  });
  // 5. Create signed export for audit trail
  const signedExport = await api.signExport({
    data: jahresabschluss,
    privateKey: process.env.PRIVATE_KEY!,
    certificate: process.env.CERTIFICATE!,
    includeTimestamp: true
  });
  // 6. Close the period
  await api.closePeriod('2024-12', {
    performYearEndAdjustments: true,
    generateReports: true
  });
  console.log('🎊 Jahresabschluss 2024 Complete!');
  console.log(`📈 Umsatz: €${incomeStatement.totalRevenue.toLocaleString('de-DE')}`);
  console.log(`💰 Aufwendungen: €${incomeStatement.totalExpenses.toLocaleString('de-DE')}`);
  console.log(`📊 Jahresergebnis: €${incomeStatement.netIncome.toLocaleString('de-DE')}`);
  console.log(`💼 Bilanzsumme: €${balanceSheet.assets.totalAssets.toLocaleString('de-DE')}`);
  console.log(`💵 Cash Flow: €${cashFlow.netCashFlow.toLocaleString('de-DE')}`);
  console.log(incomeStatement.netIncome > 0 ? '✅ Gewinn!' : '📉 Verlust');
  // Close the connection when done
  await api.close();
 }
-setupAccounting().catch(console.error);
+performJahresabschluss().catch(console.error);
 ```
 ## 🚦 API Reference
 ### Main Classes
- **`SkrApi`** - Main API entry point
+| Class | Description |
- **`ChartOfAccounts`** - Account management
+|-------|-------------|
- **`Ledger`** - General ledger operations
+| **`SkrApi`** | Main API entry point for all operations |
- **`Reports`** - Financial reporting
+| **`ChartOfAccounts`** | Account management and initialization |
- **`Account`** - Account model
+| **`Ledger`** | General ledger and transaction posting with SKR validation |
- **`Transaction`** - Transaction model
+| **`Reports`** | Financial reporting and exports |
- **`JournalEntry`** - Journal entry model
+| **`Account`** | Account model with balance tracking |
 | **`Transaction`** | Double-entry transaction model |
 | **`JournalEntry`** | Complex multi-line journal entries |
 | **`InvoiceAdapter`** | XRechnung/ZUGFeRD invoice processing |
 | **`InvoiceBookingEngine`** | Automatic invoice to accounting booking |
 | **`InvoiceStorage`** | Invoice persistence and search |
 ### Key Methods
 | Method | Description |
 |--------|-------------|
 | `initialize(skrType)` | Initialize with SKR03 or SKR04 |
-| `postTransaction(data)` | Post a simple transaction |
+| `postTransaction(data)` | Post a simple two-line transaction |
-| `postJournalEntry(data)` | Post a complex journal entry |
+| `postJournalEntry(data)` | Post complex multi-line journal entry |
-| `reverseTransaction(id)` | Reverse a posted transaction |
+| `postBatchTransactions(transactions)` | Post multiple transactions efficiently |
-| `generateTrialBalance(params)` | Generate trial balance report |
+| `reverseTransaction(id)` | Create reversal (Storno) entry |
-| `generateIncomeStatement(params)` | Generate P&L statement |
+| `reverseJournalEntry(id)` | Reverse complex journal entries |
-| `generateBalanceSheet(params)` | Generate balance sheet |
+| `generateTrialBalance(params)` | Generate Summen- und Saldenliste |
-| `exportDatev(params)` | Export DATEV-compatible data |
+| `generateIncomeStatement(params)` | Generate GuV (P&L) statement |
 | `generateBalanceSheet(params)` | Generate Bilanz (balance sheet) |
 | `generateCashFlowStatement(params)` | Generate cash flow statement |
 | `generateGeneralLedger(params)` | Generate complete general ledger |
 | `exportToDATEV(params)` | Export DATEV-compatible data |
 | `exportJahresabschluss(params)` | Export complete annual closing package |
 | `generatePdfReports(params)` | Generate professional PDF reports |
 | `signExport(data)` | Create cryptographically signed exports |
 | `importInvoice(data, options)` | Import XRechnung/ZUGFeRD invoices |
 | `bookInvoice(invoiceId, rules)` | Book invoice to accounting |
 | `exportInvoice(id, options)` | Export invoice in various formats |
 | `searchInvoices(filter)` | Search and filter invoices |
 | `closePeriod(period, options)` | Close accounting period |
 | `recalculateBalances()` | Recalculate all account balances |
 | `validateDoubleEntry(data)` | Validate transaction before posting |
 | `getUnbalancedTransactions()` | Find integrity issues |
 | `createBatchAccounts(accounts)` | Create multiple accounts at once |
 ## 🏆 Why Developers Love It
 - **🎯 Zero Configuration**: Pre-configured SKR03/SKR04 accounts out of the box
 - **🔄 Automatic Validation**: Never worry about unbalanced entries or wrong account types
 - **📊 Real-time Analytics**: Instant financial insights with live balance updates
 - **🛡️ SKR Compliance**: Validates against official SKR standards automatically
 - **🚀 High Performance**: Optimized MongoDB queries and batch operations
 - **📚 German Compliance**: Full HGB/GoBD compliance built-in
 - **🤝 Type Safety**: Complete TypeScript definitions prevent runtime errors
 - **🔍 Smart Validation**: Warns about non-standard accounts and type mismatches
 - **🧾 E-Invoice Ready**: Native XRechnung/ZUGFeRD support for modern workflows
 - **🔐 Audit-Proof**: Cryptographic signatures and Merkle trees for tamper-proof records
 - **📑 Professional Reports**: Generate PDF reports that impress auditors and stakeholders
 ## 📋 Requirements
@@ -380,14 +701,22 @@ setupAccounting().catch(console.error);
 - **MongoDB** >= 5.0
 - **TypeScript** >= 5.0 (for development)
-## 🏆 Why Developers Love It
+## 🔬 Testing
- **🎯 Zero Configuration**: Pre-configured SKR03/SKR04 accounts out of the box
+The module includes comprehensive test coverage with real-world scenarios:
- **🔄 Automatic Validation**: Never worry about unbalanced entries
+
- **📊 Real-time Analytics**: Instant financial insights
+```bash
- **🛡️ Production Ready**: Battle-tested in enterprise environments
+# Run all tests
- **📚 Great Documentation**: You're reading it!
+pnpm test
- **🤝 Active Community**: Regular updates and support
+
 # Run specific test suites
 pnpm test test/test.skr03.ts         # SKR03 functionality
 pnpm test test/test.skr04.ts         # SKR04 functionality
 pnpm test test/test.jahresabschluss.skr03.ts  # Annual closing SKR03
 pnpm test test/test.jahresabschluss.skr04.ts  # Annual closing SKR04
 pnpm test test/test.invoice.ts       # Invoice processing
 pnpm test test/test.export.ts        # Export functionality
 ```
 ## License and Legal Information
@@ -1,7 +1,7 @@
 #!/bin/bash
-# Banking Application Services Manager
+# Generic Services Manager
-# Manages MongoDB and MinIO containers
+# Manages MongoDB and S3/MinIO containers for any project
 # Color codes for output
 RED='\033[0;31m'
@@ -12,21 +12,6 @@ MAGENTA='\033[0;35m'
 CYAN='\033[0;36m'
 NC='\033[0m' # No Color
 # Configuration
 MONGO_CONTAINER="banking-mongo"
 MONGO_PORT=27017
 MONGO_DATA_DIR="$(pwd)/.nogit/mongodata"
 MONGO_USER="bankingadmin"
 MONGO_PASS="banking123"
 MONGO_VERSION="7.0"
 MINIO_CONTAINER="banking-minio"
 MINIO_PORT=9000
 MINIO_CONSOLE_PORT=9001
 MINIO_DATA_DIR="$(pwd)/.nogit/miniodata"
 MINIO_USER="minioadmin"
 MINIO_PASS="minioadmin"
 # Function to print colored messages
 print_message() {
    echo -e "${2}${1}${NC}"
@@ -49,6 +34,269 @@ check_docker() {
    fi
 }
 # Get project name from package.json or directory
 get_project_name() {
    local name=""
    if [ -f "package.json" ]; then
        name=$(grep '"name"' package.json | head -1 | cut -d'"' -f4)
        # Sanitize: @fin.cx/skr → fin-cx-skr
        echo "$name" | sed 's/@//g' | sed 's/[\/\.]/-/g'
    else
        basename "$(pwd)"
    fi
 }
 # Generate random available port between 20000-30000
 get_random_port() {
    local port
    local max_attempts=100
    local attempts=0
    while [ $attempts -lt $max_attempts ]; do
        port=$((RANDOM % 10001 + 20000))
        # Check if port is available
        if ! lsof -i:$port >/dev/null 2>&1 && ! nc -z localhost $port 2>/dev/null; then
            echo $port
            return 0
        fi
        attempts=$((attempts + 1))
    done
    # Fallback to finding any available port
    print_message "Warning: Could not find random port, using system-assigned port" "$YELLOW"
    echo "0"
 }
 # Add missing field to JSON file
 add_json_field() {
    local file=$1
    local key=$2
    local value=$3
    if ! grep -q "\"$key\"" "$file" 2>/dev/null; then
        # Add the field before the last closing brace
        local temp_file="${file}.tmp"
        # Remove last }
        head -n -1 "$file" > "$temp_file"
        # Add comma if needed (check if last line ends with })
        local last_line=$(tail -n 1 "$temp_file")
        if [[ ! "$last_line" =~ ^[[:space:]]*$ ]] && [[ ! "$last_line" =~ ,$ ]]; then
            echo "," >> "$temp_file"
        fi
        # Add new field and closing brace
        echo "  \"$key\": \"$value\"" >> "$temp_file"
        echo "}" >> "$temp_file"
        mv "$temp_file" "$file"
        return 0  # Field was added
    fi
    return 1  # Field already exists
 }
 # Update or create env.json with defaults
 update_or_create_env_json() {
    mkdir -p .nogit
    local project_name=$(get_project_name)
    local changes_made=false
    local fields_added=""
    if [ -f ".nogit/env.json" ]; then
        print_message "📋 Checking .nogit/env.json for missing values..." "$CYAN"
        # Check and add missing fields
        if add_json_field ".nogit/env.json" "PROJECT_NAME" "$project_name"; then
            fields_added="${fields_added}PROJECT_NAME, "
            changes_made=true
        fi
        if add_json_field ".nogit/env.json" "MONGODB_HOST" "localhost"; then
            fields_added="${fields_added}MONGODB_HOST, "
            changes_made=true
        fi
        if add_json_field ".nogit/env.json" "MONGODB_NAME" "$project_name"; then
            fields_added="${fields_added}MONGODB_NAME, "
            changes_made=true
        fi
        if ! grep -q "\"MONGODB_PORT\"" ".nogit/env.json" 2>/dev/null; then
            local mongo_port=$(get_random_port)
            add_json_field ".nogit/env.json" "MONGODB_PORT" "$mongo_port"
            fields_added="${fields_added}MONGODB_PORT($mongo_port), "
            changes_made=true
        fi
        if add_json_field ".nogit/env.json" "MONGODB_USER" "defaultadmin"; then
            fields_added="${fields_added}MONGODB_USER, "
            changes_made=true
        fi
        if add_json_field ".nogit/env.json" "MONGODB_PASS" "defaultpass"; then
            fields_added="${fields_added}MONGODB_PASS, "
            changes_made=true
        fi
        if add_json_field ".nogit/env.json" "S3_HOST" "localhost"; then
            fields_added="${fields_added}S3_HOST, "
            changes_made=true
        fi
        if ! grep -q "\"S3_PORT\"" ".nogit/env.json" 2>/dev/null; then
            local s3_port=$(get_random_port)
            add_json_field ".nogit/env.json" "S3_PORT" "$s3_port"
            fields_added="${fields_added}S3_PORT($s3_port), "
            changes_made=true
        fi
        # Get S3_PORT for console port calculation
        local s3_port_value=$(grep '"S3_PORT"' .nogit/env.json | cut -d'"' -f4)
        if [ ! -z "$s3_port_value" ] && ! grep -q "\"S3_CONSOLE_PORT\"" ".nogit/env.json" 2>/dev/null; then
            local console_port=$((s3_port_value + 1))
            # Check if console port is available
            while lsof -i:$console_port >/dev/null 2>&1 || nc -z localhost $console_port 2>/dev/null; do
                console_port=$((console_port + 1))
            done
            add_json_field ".nogit/env.json" "S3_CONSOLE_PORT" "$console_port"
            fields_added="${fields_added}S3_CONSOLE_PORT($console_port), "
            changes_made=true
        fi
        if add_json_field ".nogit/env.json" "S3_USER" "defaultadmin"; then
            fields_added="${fields_added}S3_USER, "
            changes_made=true
        fi
        if add_json_field ".nogit/env.json" "S3_PASS" "defaultpass"; then
            fields_added="${fields_added}S3_PASS, "
            changes_made=true
        fi
        if add_json_field ".nogit/env.json" "S3_BUCKET" "${project_name}-documents"; then
            fields_added="${fields_added}S3_BUCKET, "
            changes_made=true
        fi
        if [ "$changes_made" = true ]; then
            # Remove trailing comma and space
            fields_added=${fields_added%, }
            print_message "✅ Added missing fields: $fields_added" "$GREEN"
        else
            print_message "✅ Configuration complete" "$GREEN"
        fi
    else
        # Create new env.json with random ports
        print_message "📋 Creating .nogit/env.json with default values..." "$YELLOW"
        local mongo_port=$(get_random_port)
        local s3_port=$(get_random_port)
        local s3_console_port=$((s3_port + 1))
        # Make sure console port is also available
        while lsof -i:$s3_console_port >/dev/null 2>&1 || nc -z localhost $s3_console_port 2>/dev/null; do
            s3_console_port=$((s3_console_port + 1))
        done
        cat > .nogit/env.json <<EOF
 {
  "PROJECT_NAME": "$project_name",
  "MONGODB_HOST": "localhost",
  "MONGODB_NAME": "$project_name",
  "MONGODB_PORT": "$mongo_port",
  "MONGODB_USER": "defaultadmin",
  "MONGODB_PASS": "defaultpass",
  "S3_HOST": "localhost",
  "S3_PORT": "$s3_port",
  "S3_CONSOLE_PORT": "$s3_console_port",
  "S3_USER": "defaultadmin",
  "S3_PASS": "defaultpass",
  "S3_BUCKET": "${project_name}-documents"
 }
 EOF
        print_message "✅ Created .nogit/env.json with project defaults" "$GREEN"
        print_message "📍 MongoDB port: $mongo_port" "$BLUE"
        print_message "📍 S3 API port: $s3_port" "$BLUE"
        print_message "📍 S3 Console port: $s3_console_port" "$BLUE"
    fi
 }
 # Load configuration from env.json
 load_config() {
    # First ensure env.json exists and is complete
    update_or_create_env_json
    if [ -f ".nogit/env.json" ]; then
        # Parse JSON (using grep/sed for portability)
        PROJECT_NAME=$(grep -o '"PROJECT_NAME"[[:space:]]*:[[:space:]]*"[^"]*"' .nogit/env.json 2>/dev/null | cut -d'"' -f4)
        MONGODB_HOST=$(grep -o '"MONGODB_HOST"[[:space:]]*:[[:space:]]*"[^"]*"' .nogit/env.json 2>/dev/null | cut -d'"' -f4)
        MONGODB_NAME=$(grep -o '"MONGODB_NAME"[[:space:]]*:[[:space:]]*"[^"]*"' .nogit/env.json 2>/dev/null | cut -d'"' -f4)
        MONGODB_PORT=$(grep -o '"MONGODB_PORT"[[:space:]]*:[[:space:]]*"[^"]*"' .nogit/env.json 2>/dev/null | cut -d'"' -f4)
        MONGODB_USER=$(grep -o '"MONGODB_USER"[[:space:]]*:[[:space:]]*"[^"]*"' .nogit/env.json 2>/dev/null | cut -d'"' -f4)
        MONGODB_PASS=$(grep -o '"MONGODB_PASS"[[:space:]]*:[[:space:]]*"[^"]*"' .nogit/env.json 2>/dev/null | cut -d'"' -f4)
        S3_HOST=$(grep -o '"S3_HOST"[[:space:]]*:[[:space:]]*"[^"]*"' .nogit/env.json 2>/dev/null | cut -d'"' -f4)
        S3_PORT=$(grep -o '"S3_PORT"[[:space:]]*:[[:space:]]*"[^"]*"' .nogit/env.json 2>/dev/null | cut -d'"' -f4)
        S3_CONSOLE_PORT=$(grep -o '"S3_CONSOLE_PORT"[[:space:]]*:[[:space:]]*"[^"]*"' .nogit/env.json 2>/dev/null | cut -d'"' -f4)
        S3_USER=$(grep -o '"S3_USER"[[:space:]]*:[[:space:]]*"[^"]*"' .nogit/env.json 2>/dev/null | cut -d'"' -f4)
        S3_PASS=$(grep -o '"S3_PASS"[[:space:]]*:[[:space:]]*"[^"]*"' .nogit/env.json 2>/dev/null | cut -d'"' -f4)
        S3_BUCKET=$(grep -o '"S3_BUCKET"[[:space:]]*:[[:space:]]*"[^"]*"' .nogit/env.json 2>/dev/null | cut -d'"' -f4)
    fi
    # Fallback to defaults if any value is missing (shouldn't happen after update_or_create_env_json)
    PROJECT_NAME=${PROJECT_NAME:-$(get_project_name)}
    MONGODB_HOST=${MONGODB_HOST:-"localhost"}
    MONGODB_NAME=${MONGODB_NAME:-"$PROJECT_NAME"}
    MONGODB_PORT=${MONGODB_PORT:-"27017"}
    MONGODB_USER=${MONGODB_USER:-"defaultadmin"}
    MONGODB_PASS=${MONGODB_PASS:-"defaultpass"}
    S3_HOST=${S3_HOST:-"localhost"}
    S3_PORT=${S3_PORT:-"9000"}
    S3_CONSOLE_PORT=${S3_CONSOLE_PORT:-"9001"}
    S3_USER=${S3_USER:-"defaultadmin"}
    S3_PASS=${S3_PASS:-"defaultpass"}
    S3_BUCKET=${S3_BUCKET:-"${PROJECT_NAME}-documents"}
    # Container names (project-specific to avoid conflicts)
    MONGO_CONTAINER="${PROJECT_NAME}-mongodb"
    MINIO_CONTAINER="${PROJECT_NAME}-minio"
    # Data directories
    MONGO_DATA_DIR="$(pwd)/.nogit/mongodata"
    MINIO_DATA_DIR="$(pwd)/.nogit/miniodata"
    print_message "📋 Project: $PROJECT_NAME" "$MAGENTA"
 }
 # Show current configuration
 show_config() {
    print_header "Current Configuration"
    print_message "Project: $PROJECT_NAME" "$MAGENTA"
    echo
    print_message "MongoDB:" "$YELLOW"
    print_message "  Host: $MONGODB_HOST:$MONGODB_PORT" "$NC"
    print_message "  Database: $MONGODB_NAME" "$NC"
    print_message "  User: $MONGODB_USER" "$NC"
    print_message "  Password: ***" "$NC"
    print_message "  Container: $MONGO_CONTAINER" "$NC"
    print_message "  Data: $MONGO_DATA_DIR" "$NC"
    print_message "  Connection: mongodb://$MONGODB_USER:***@$MONGODB_HOST:$MONGODB_PORT/$MONGODB_NAME" "$BLUE"
    echo
    print_message "S3/MinIO:" "$YELLOW"
    print_message "  Host: $S3_HOST" "$NC"
    print_message "  API Port: $S3_PORT" "$NC"
    print_message "  Console Port: $S3_CONSOLE_PORT" "$NC"
    print_message "  User: $S3_USER" "$NC"
    print_message "  Password: ***" "$NC"
    print_message "  Bucket: $S3_BUCKET" "$NC"
    print_message "  Container: $MINIO_CONTAINER" "$NC"
    print_message "  Data: $MINIO_DATA_DIR" "$NC"
    print_message "  API URL: http://$S3_HOST:$S3_PORT" "$BLUE"
    print_message "  Console URL: http://$S3_HOST:$S3_CONSOLE_PORT" "$BLUE"
 }
 # Check container status
 check_status() {
    local container=$1
@@ -82,23 +330,25 @@ start_mongodb() {
            print_message "  Creating container..." "$YELLOW"
            docker run -d \
                --name "$MONGO_CONTAINER" \
-                -p "0.0.0.0:${MONGO_PORT}:${MONGO_PORT}" \
+                -p "0.0.0.0:${MONGODB_PORT}:27017" \
                -v "$MONGO_DATA_DIR:/data/db" \
-                -e MONGO_INITDB_ROOT_USERNAME="$MONGO_USER" \
+                -e MONGO_INITDB_ROOT_USERNAME="$MONGODB_USER" \
-                -e MONGO_INITDB_ROOT_PASSWORD="$MONGO_PASS" \
+                -e MONGO_INITDB_ROOT_PASSWORD="$MONGODB_PASS" \
-                -e MONGO_INITDB_DATABASE=banking \
+                -e MONGO_INITDB_DATABASE="$MONGODB_NAME" \
                --restart unless-stopped \
-                "mongo:${MONGO_VERSION}" > /dev/null
+                mongo:7.0 > /dev/null
            print_message "  Created and started ✓" "$GREEN"
            ;;
    esac
-    print_message "  URL: mongodb://$MONGO_USER:$MONGO_PASS@localhost:$MONGO_PORT/banking?authSource=admin" "$BLUE"
+    print_message "  Container: $MONGO_CONTAINER" "$CYAN"
    print_message "  Port: $MONGODB_PORT" "$CYAN"
    print_message "  Connection: mongodb://$MONGODB_USER:$MONGODB_PASS@$MONGODB_HOST:$MONGODB_PORT/$MONGODB_NAME?authSource=admin" "$BLUE"
 }
 # Start MinIO
 start_minio() {
-    print_message "📦 MinIO (S3 Storage):" "$YELLOW"
+    print_message "📦 S3/MinIO:" "$YELLOW"
    # Create data directory if needed
    [ ! -d "$MINIO_DATA_DIR" ] && mkdir -p "$MINIO_DATA_DIR"
@@ -117,25 +367,28 @@ start_minio() {
            print_message "  Creating container..." "$YELLOW"
            docker run -d \
                --name "$MINIO_CONTAINER" \
-                -p "${MINIO_PORT}:9000" \
+                -p "${S3_PORT}:9000" \
-                -p "${MINIO_CONSOLE_PORT}:9001" \
+                -p "${S3_CONSOLE_PORT}:9001" \
                -v "$MINIO_DATA_DIR:/data" \
-                -e MINIO_ROOT_USER="$MINIO_USER" \
+                -e MINIO_ROOT_USER="$S3_USER" \
-                -e MINIO_ROOT_PASSWORD="$MINIO_PASS" \
+                -e MINIO_ROOT_PASSWORD="$S3_PASS" \
                --restart unless-stopped \
                minio/minio server /data --console-address ":9001" > /dev/null
-            # Wait for MinIO to start and create bucket
+            # Wait for MinIO to start and create default bucket
            sleep 3
-            docker exec "$MINIO_CONTAINER" mc alias set local http://localhost:9000 "$MINIO_USER" "$MINIO_PASS" 2>/dev/null
+            docker exec "$MINIO_CONTAINER" mc alias set local http://localhost:9000 "$S3_USER" "$S3_PASS" 2>/dev/null
-            docker exec "$MINIO_CONTAINER" mc mb local/banking-documents 2>/dev/null || true
+            docker exec "$MINIO_CONTAINER" mc mb "local/$S3_BUCKET" 2>/dev/null || true
            print_message "  Created and started ✓" "$GREEN"
-            print_message "  Bucket 'banking-documents' created ✓" "$GREEN"
+            print_message "  Bucket '$S3_BUCKET' created ✓" "$GREEN"
            ;;
    esac
-    print_message "  API: http://localhost:$MINIO_PORT" "$BLUE"
+    print_message "  Container: $MINIO_CONTAINER" "$CYAN"
-    print_message "  Console: http://localhost:$MINIO_CONSOLE_PORT (login: $MINIO_USER/$MINIO_PASS)" "$BLUE"
+    print_message "  Port: $S3_PORT" "$CYAN"
    print_message "  Bucket: $S3_BUCKET" "$CYAN"
    print_message "  API: http://$S3_HOST:$S3_PORT" "$BLUE"
    print_message "  Console: http://$S3_HOST:$S3_CONSOLE_PORT (login: $S3_USER/***)" "$BLUE"
 }
 # Stop MongoDB
@@ -153,7 +406,7 @@ stop_mongodb() {
 # Stop MinIO
 stop_minio() {
-    print_message "📦 MinIO:" "$YELLOW"
+    print_message "📦 S3/MinIO:" "$YELLOW"
    local status=$(check_status "$MINIO_CONTAINER")
    if [ "$status" = "running" ]; then
@@ -176,7 +429,7 @@ remove_containers() {
    if docker ps -a --format '{{.Names}}' | grep -q "^${MINIO_CONTAINER}$"; then
        docker rm -f "$MINIO_CONTAINER" > /dev/null 2>&1
-        print_message "  MinIO container removed ✓" "$GREEN"
+        print_message "  S3/MinIO container removed ✓" "$GREEN"
        removed=true
    fi
@@ -197,7 +450,7 @@ clean_data() {
    if [ -d "$MINIO_DATA_DIR" ]; then
        rm -rf "$MINIO_DATA_DIR"
-        print_message "  MinIO data removed ✓" "$GREEN"
+        print_message "  S3/MinIO data removed ✓" "$GREEN"
        cleaned=true
    fi
@@ -210,15 +463,20 @@ clean_data() {
 show_status() {
    print_header "Service Status"
    print_message "Project: $PROJECT_NAME" "$MAGENTA"
    echo
    # MongoDB status
    local mongo_status=$(check_status "$MONGO_CONTAINER")
    case $mongo_status in
        "running")
            print_message "📦 MongoDB: 🟢 Running" "$GREEN"
-            print_message "   └─ mongodb://$MONGO_USER:***@localhost:$MONGO_PORT/banking" "$CYAN"
+            print_message "   ├─ Container: $MONGO_CONTAINER" "$CYAN"
            print_message "   └─ mongodb://$MONGODB_USER:***@$MONGODB_HOST:$MONGODB_PORT/$MONGODB_NAME" "$CYAN"
            ;;
        "stopped")
            print_message "📦 MongoDB: 🟡 Stopped" "$YELLOW"
            print_message "   └─ Container: $MONGO_CONTAINER" "$CYAN"
            ;;
        "not_exists")
            print_message "📦 MongoDB: ⚪ Not installed" "$MAGENTA"
@@ -229,25 +487,20 @@ show_status() {
    local minio_status=$(check_status "$MINIO_CONTAINER")
    case $minio_status in
        "running")
-            print_message "📦 MinIO: 🟢 Running" "$GREEN"
+            print_message "📦 S3/MinIO: 🟢 Running" "$GREEN"
-            print_message "   ├─ API: http://localhost:$MINIO_PORT" "$CYAN"
+            print_message "   ├─ Container: $MINIO_CONTAINER" "$CYAN"
-            print_message "   └─ Console: http://localhost:$MINIO_CONSOLE_PORT" "$CYAN"
+            print_message "   ├─ API: http://$S3_HOST:$S3_PORT" "$CYAN"
            print_message "   ├─ Console: http://$S3_HOST:$S3_CONSOLE_PORT" "$CYAN"
            print_message "   └─ Bucket: $S3_BUCKET" "$CYAN"
            ;;
        "stopped")
-            print_message "📦 MinIO: 🟡 Stopped" "$YELLOW"
+            print_message "📦 S3/MinIO: 🟡 Stopped" "$YELLOW"
            print_message "   └─ Container: $MINIO_CONTAINER" "$CYAN"
            ;;
        "not_exists")
-            print_message "📦 MinIO: ⚪ Not installed" "$MAGENTA"
+            print_message "📦 S3/MinIO: ⚪ Not installed" "$MAGENTA"
            ;;
    esac
    # Show network access for MongoDB
    if [ "$mongo_status" = "running" ]; then
        echo
        print_message "Network Access:" "$BLUE"
        local ip=$(hostname -I | awk '{print $1}')
        print_message "  MongoDB Compass: mongodb://$MONGO_USER:$MONGO_PASS@$ip:$MONGO_PORT/banking?authSource=admin" "$CYAN"
    fi
 }
 # Show logs
@@ -264,51 +517,60 @@ show_logs() {
                print_message "MongoDB container is not running" "$YELLOW"
            fi
            ;;
-        "minio")
+        "minio"|"s3")
            if docker ps --format '{{.Names}}' | grep -q "^${MINIO_CONTAINER}$"; then
-                print_header "MinIO Logs (last $lines lines)"
+                print_header "S3/MinIO Logs (last $lines lines)"
                docker logs --tail "$lines" "$MINIO_CONTAINER"
            else
-                print_message "MinIO container is not running" "$YELLOW"
+                print_message "S3/MinIO container is not running" "$YELLOW"
            fi
            ;;
-        "all")
+        "all"|"")
            show_logs "mongo" "$lines"
            echo
            show_logs "minio" "$lines"
            ;;
        *)
-            print_message "Usage: $0 logs [mongo|minio|all] [lines]" "$YELLOW"
+            print_message "Usage: $0 logs [mongo|s3|all] [lines]" "$YELLOW"
            ;;
    esac
 }
 # Main menu
 show_help() {
-    print_header "Banking Services Manager"
+    print_header "Generic Services Manager"
    print_message "Usage: $0 [command] [options]" "$GREEN"
    echo
    print_message "Commands:" "$YELLOW"
-    print_message "  start [service]   Start services (mongo|minio|all)" "$NC"
+    print_message "  start [service]   Start services (mongo|s3|all)" "$NC"
-    print_message "  stop [service]    Stop services (mongo|minio|all)" "$NC"
+    print_message "  stop [service]    Stop services (mongo|s3|all)" "$NC"
-    print_message "  restart [service] Restart services (mongo|minio|all)" "$NC"
+    print_message "  restart [service] Restart services (mongo|s3|all)" "$NC"
    print_message "  status            Show service status" "$NC"
-    print_message "  logs [service]    Show logs (mongo|minio|all) [lines]" "$NC"
+    print_message "  config            Show current configuration" "$NC"
    print_message "  logs [service]    Show logs (mongo|s3|all) [lines]" "$NC"
    print_message "  remove            Remove all containers" "$NC"
    print_message "  clean             Remove all containers and data ⚠️" "$NC"
    print_message "  help              Show this help message" "$NC"
    echo
    print_message "Features:" "$YELLOW"
    print_message "  • Auto-creates .nogit/env.json with smart defaults" "$NC"
    print_message "  • Random ports (20000-30000) to avoid conflicts" "$NC"
    print_message "  • Project-specific containers for multi-project support" "$NC"
    print_message "  • Preserves custom configuration values" "$NC"
    echo
    print_message "Examples:" "$YELLOW"
    print_message "  $0 start          # Start all services" "$NC"
    print_message "  $0 start mongo    # Start only MongoDB" "$NC"
    print_message "  $0 stop           # Stop all services" "$NC"
    print_message "  $0 status         # Check service status" "$NC"
    print_message "  $0 config         # Show configuration" "$NC"
    print_message "  $0 logs mongo 50  # Show last 50 lines of MongoDB logs" "$NC"
 }
 # Main script
 check_docker
 load_config
 case ${1:-help} in
    start)
@@ -327,7 +589,7 @@ case ${1:-help} in
                ;;
            *)
                print_message "Unknown service: $2" "$RED"
-                print_message "Use: mongo, minio, or all" "$YELLOW"
+                print_message "Use: mongo, s3, or all" "$YELLOW"
                ;;
        esac
        ;;
@@ -348,7 +610,7 @@ case ${1:-help} in
                ;;
            *)
                print_message "Unknown service: $2" "$RED"
-                print_message "Use: mongo, minio, or all" "$YELLOW"
+                print_message "Use: mongo, s3, or all" "$YELLOW"
                ;;
        esac
        ;;
@@ -384,6 +646,10 @@ case ${1:-help} in
        show_status
        ;;
    config)
        show_config
        ;;
    logs)
        show_logs "${2:-all}" "${3:-20}"
        ;;
@@ -0,0 +1,41 @@
 import * as qenv from '@push.rocks/qenv';
 // Initialize qenv to load environment variables from .nogit folder
 const testQenv = new qenv.Qenv('./', './.nogit/');
 // Export configuration for MongoDB and S3
 export const getTestConfig = async () => {
  // Try to get individual MongoDB components first
  const mongoHost = await testQenv.getEnvVarOnDemand('MONGODB_HOST') || 'localhost';
  const mongoPort = await testQenv.getEnvVarOnDemand('MONGODB_PORT') || '27017';
  const mongoUser = await testQenv.getEnvVarOnDemand('MONGODB_USER');
  const mongoPass = await testQenv.getEnvVarOnDemand('MONGODB_PASS');
  const mongoDbName = await testQenv.getEnvVarOnDemand('MONGODB_NAME') || 'test_skr';
  // Build MongoDB URL with authentication
  let mongoDbUrl: string;
  if (mongoUser && mongoPass) {
    // Include authSource=admin for authentication
    mongoDbUrl = `mongodb://${mongoUser}:${mongoPass}@${mongoHost}:${mongoPort}/?authSource=admin`;
  } else {
    mongoDbUrl = `mongodb://${mongoHost}:${mongoPort}`;
  }
  // Get S3 configuration
  const s3Host = await testQenv.getEnvVarOnDemand('S3_HOST');
  const s3Port = await testQenv.getEnvVarOnDemand('S3_PORT');
  const s3User = await testQenv.getEnvVarOnDemand('S3_USER');
  const s3Pass = await testQenv.getEnvVarOnDemand('S3_PASS');
  const s3Bucket = await testQenv.getEnvVarOnDemand('S3_BUCKET') || 'test-skr';
  return {
    mongoDbUrl,
    mongoDbName,
    s3Config: s3User && s3Pass ? {
      accessKey: s3User,
      secretKey: s3Pass,
      endpoint: s3Host && s3Port ? `http://${s3Host}:${s3Port}` : undefined,
      bucket: s3Bucket
    } : null
  };
 };
@@ -0,0 +1,569 @@
 import { tap, expect } from '@git.zone/tstest/tapbundle';
 import * as skr from '../ts/index.js';
 import { getTestConfig } from './helpers/setup.js';
 let api: skr.SkrApi;
 let testConfig: Awaited<ReturnType<typeof getTestConfig>>;
 tap.test('should demonstrate complete Jahresabschluss (Annual Financial Statement) for SKR03', async () => {
  testConfig = await getTestConfig();
  // Use timestamp to ensure unique database for each test run
  const timestamp = Date.now();
  api = new skr.SkrApi({
    mongoDbUrl: testConfig.mongoDbUrl,
    dbName: `${testConfig.mongoDbName}_jahresabschluss_${timestamp}`,
  });
  await api.initialize('SKR03');
  expect(api.getSKRType()).toEqual('SKR03');
  // Create debtor account (customer) - replaces automatic account 1400
  await api.createAccount({
    accountNumber: '10001',
    accountName: 'Kunde Mustermann GmbH',
    accountClass: 1,
    accountType: 'asset',
    skrType: 'SKR03',
  });
  // Create creditor account (supplier) - replaces automatic account 1600
  await api.createAccount({
    accountNumber: '70001',
    accountName: 'Lieferant Test GmbH',
    accountClass: 7,
    accountType: 'liability',
    skrType: 'SKR03',
  });
 });
 tap.test('should set up opening balances (Eröffnungsbilanz)', async () => {
  // Opening balances from previous year's closing
  // This represents a small GmbH (limited liability company)
  // Using only accounts that exist in SKR03
  // Note: Opening balance entries use posting key 40 (tax-free) as they are internal closing entries
  // Using personal accounts (10001 for debtor, 70001 for creditor) instead of automatic accounts
  // Post opening journal entry (Eröffnungsbuchung)
  const openingEntry = await api.postJournalEntry({
    date: new Date('2024-01-01'),
    description: 'Eröffnungsbilanz 2024',
    reference: 'EB-2024',
    lines: [
      // Debit all asset accounts
      { accountNumber: '0200', debit: 45000, description: 'Grundstücke', postingKey: 40 },
      { accountNumber: '0210', debit: 120000, description: 'Gebäude', postingKey: 40 },
      { accountNumber: '0500', debit: 35000, description: 'Betriebs- und Geschäftsausstattung', postingKey: 40 },
      { accountNumber: '0400', debit: 8000, description: 'Fuhrpark', postingKey: 40 },
      { accountNumber: '1200', debit: 25000, description: 'Bank', postingKey: 40 },
      { accountNumber: '1000', debit: 2500, description: 'Kasse', postingKey: 40 },
      { accountNumber: '10001', debit: 18000, description: 'Forderungen Kunde', postingKey: 40 },
      { accountNumber: '3100', debit: 12000, description: 'Warenvorräte', postingKey: 40 },
      // Credit all liability and equity accounts
      { accountNumber: '2000', credit: 150000, description: 'Eigenkapital', postingKey: 40 },
      { accountNumber: '2900', credit: 35000, description: 'Gewinnrücklagen', postingKey: 40 },
      { accountNumber: '70001', credit: 52500, description: 'Verbindlichkeiten Lieferant', postingKey: 40 },
      { accountNumber: '3300', credit: 28000, description: 'Verbindlichkeiten Kreditinstitute', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  expect(openingEntry.isBalanced).toBeTrue();
  expect(openingEntry.totalDebits).toEqual(265500);
  expect(openingEntry.totalCredits).toEqual(265500);
 });
 tap.test('should record Q1 business transactions', async () => {
  // January - March transactions
  // Sale of goods with 19% VAT - using debtor account 10001 instead of automatic 1400
  await api.postJournalEntry({
    date: new Date('2024-01-15'),
    description: 'Verkauf Waren auf Rechnung',
    reference: 'RE-2024-001',
    lines: [
      { accountNumber: '10001', debit: 11900, description: 'Forderungen inkl. USt', postingKey: 9 },
      { accountNumber: '8400', credit: 10000, description: 'Erlöse 19% USt', postingKey: 40 },
      { accountNumber: '1771', credit: 1900, description: 'Umsatzsteuer 19%', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // Purchase of materials with 19% VAT - using creditor account 70001 instead of automatic 1600
  await api.postJournalEntry({
    date: new Date('2024-01-20'),
    description: 'Einkauf Material auf Rechnung',
    reference: 'ER-2024-001',
    lines: [
      { accountNumber: '5400', debit: 5000, description: 'Wareneingang 19% Vorsteuer', postingKey: 40 },
      { accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%', postingKey: 9 },
      { accountNumber: '70001', credit: 5950, description: 'Verbindlichkeiten', postingKey: 9 },
    ],
    skrType: 'SKR03',
  });
  // Salary payment
  await api.postJournalEntry({
    date: new Date('2024-01-31'),
    description: 'Gehaltszahlung Januar',
    reference: 'GH-2024-01',
    lines: [
      { accountNumber: '6000', debit: 8000, description: 'Löhne und Gehälter', postingKey: 40 },
      { accountNumber: '6100', debit: 1600, description: 'Sozialversicherung AG-Anteil', postingKey: 40 },
      { accountNumber: '1200', credit: 9600, description: 'Banküberweisung', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // Customer payment received - using debtor account 10001 instead of automatic 1400
  await api.postJournalEntry({
    date: new Date('2024-02-10'),
    description: 'Zahlungseingang Kunde',
    reference: 'ZE-2024-001',
    lines: [
      { accountNumber: '1200', debit: 11900, description: 'Bankgutschrift', postingKey: 40 },
      { accountNumber: '10001', credit: 11900, description: 'Forderungsausgleich', postingKey: 3 },
    ],
    skrType: 'SKR03',
  });
  // Rent payment
  await api.postJournalEntry({
    date: new Date('2024-02-01'),
    description: 'Miete Februar',
    reference: 'MI-2024-02',
    lines: [
      { accountNumber: '7100', debit: 2000, description: 'Miete', postingKey: 40 },
      { accountNumber: '1200', credit: 2000, description: 'Banküberweisung', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // Office supplies purchase
  await api.postJournalEntry({
    date: new Date('2024-02-15'),
    description: 'Büromaterial',
    reference: 'BM-2024-001',
    lines: [
      { accountNumber: '6800', debit: 200, description: 'Bürobedarf', postingKey: 40 },
      { accountNumber: '1571', debit: 38, description: 'Vorsteuer 19%', postingKey: 9 },
      { accountNumber: '1200', credit: 238, description: 'Bankzahlung', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // Vehicle expenses
  await api.postJournalEntry({
    date: new Date('2024-03-05'),
    description: 'Tankrechnung Firmenfahrzeug',
    reference: 'KFZ-2024-001',
    lines: [
      { accountNumber: '7400', debit: 150, description: 'Kfz-Kosten', postingKey: 40 },
      { accountNumber: '1571', debit: 28.50, description: 'Vorsteuer 19%', postingKey: 9 },
      { accountNumber: '1200', credit: 178.50, description: 'Bankzahlung', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // Another sale - using debtor account 10001 instead of automatic 1400
  await api.postJournalEntry({
    date: new Date('2024-03-20'),
    description: 'Verkauf Dienstleistung',
    reference: 'RE-2024-002',
    lines: [
      { accountNumber: '10001', debit: 7140, description: 'Forderungen inkl. USt', postingKey: 9 },
      { accountNumber: '8400', credit: 6000, description: 'Erlöse 19% USt', postingKey: 40 },
      { accountNumber: '1771', credit: 1140, description: 'Umsatzsteuer 19%', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
 });
 tap.test('should record Q2-Q4 business transactions', async () => {
  // More transactions throughout the year
  // Q2: Investment in new equipment
  await api.postJournalEntry({
    date: new Date('2024-04-15'),
    description: 'Kauf neue Produktionsmaschine',
    reference: 'INV-2024-001',
    lines: [
      { accountNumber: '0500', debit: 25000, description: 'Neue Maschine', postingKey: 40 },
      { accountNumber: '1571', debit: 4750, description: 'Vorsteuer 19%', postingKey: 9 },
      { accountNumber: '1200', credit: 29750, description: 'Banküberweisung', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // Q2: Large sale - using debtor account 10001
  await api.postJournalEntry({
    date: new Date('2024-05-10'),
    description: 'Großauftrag Kunde ABC',
    reference: 'RE-2024-003',
    lines: [
      { accountNumber: '10001', debit: 35700, description: 'Forderungen inkl. USt', postingKey: 9 },
      { accountNumber: '8400', credit: 30000, description: 'Erlöse 19% USt', postingKey: 40 },
      { accountNumber: '1771', credit: 5700, description: 'Umsatzsteuer 19%', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // Q3: Marketing expenses - using creditor account 70001
  await api.postJournalEntry({
    date: new Date('2024-07-10'),
    description: 'Werbekampagne',
    reference: 'WK-2024-001',
    lines: [
      { accountNumber: '6600', debit: 5000, description: 'Werbekosten', postingKey: 40 },
      { accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%', postingKey: 9 },
      { accountNumber: '70001', credit: 5950, description: 'Verbindlichkeiten', postingKey: 9 },
    ],
    skrType: 'SKR03',
  });
  // Q3: Professional services
  await api.postJournalEntry({
    date: new Date('2024-08-15'),
    description: 'Steuerberatung',
    reference: 'STB-2024-001',
    lines: [
      { accountNumber: '6700', debit: 2500, description: 'Steuerberatungskosten', postingKey: 40 },
      { accountNumber: '1571', debit: 475, description: 'Vorsteuer 19%', postingKey: 9 },
      { accountNumber: '1200', credit: 2975, description: 'Banküberweisung', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // Q4: Year-end bonus payment
  await api.postJournalEntry({
    date: new Date('2024-11-30'),
    description: 'Jahresbonus Mitarbeiter',
    reference: 'BON-2024',
    lines: [
      { accountNumber: '6000', debit: 10000, description: 'Tantieme', postingKey: 40 },
      { accountNumber: '6100', debit: 2000, description: 'Sozialversicherung AG-Anteil', postingKey: 40 },
      { accountNumber: '1200', credit: 12000, description: 'Banküberweisung', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // Q4: Collection of outstanding receivables - using debtor account 10001
  await api.postJournalEntry({
    date: new Date('2024-12-15'),
    description: 'Zahlungseingang Großauftrag',
    reference: 'ZE-2024-003',
    lines: [
      { accountNumber: '1200', debit: 35700, description: 'Bankgutschrift', postingKey: 40 },
      { accountNumber: '10001', credit: 35700, description: 'Forderungsausgleich', postingKey: 3 },
    ],
    skrType: 'SKR03',
  });
 });
 tap.test('should perform year-end adjustments (Jahresabschlussbuchungen)', async () => {
  // 1. Depreciation (Abschreibungen) - internal adjustments use posting key 40
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Abschreibung Gebäude (linear 2%)',
    reference: 'AFA-2024-001',
    lines: [
      { accountNumber: '7000', debit: 2400, description: 'AfA auf Gebäude', postingKey: 40 },
      { accountNumber: '0210', credit: 2400, description: 'Wertberichtigung Gebäude', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Abschreibung BGA (linear 10%)',
    reference: 'AFA-2024-002',
    lines: [
      { accountNumber: '7000', debit: 6000, description: 'AfA auf BGA', postingKey: 40 }, // (35000 + 25000) * 10%
      { accountNumber: '0500', credit: 6000, description: 'Wertberichtigung BGA', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Abschreibung Fuhrpark (linear 20%)',
    reference: 'AFA-2024-003',
    lines: [
      { accountNumber: '7000', debit: 1600, description: 'AfA auf Fuhrpark', postingKey: 40 },
      { accountNumber: '0400', credit: 1600, description: 'Wertberichtigung Fuhrpark', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // 2. Accruals (Rechnungsabgrenzung) - internal adjustments use posting key 40
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Aktive Rechnungsabgrenzung - Vorausbezahlte Versicherung',
    reference: 'ARA-2024-001',
    lines: [
      { accountNumber: '1900', debit: 1000, description: 'Aktive Rechnungsabgrenzung', postingKey: 40 },
      { accountNumber: '7300', credit: 1000, description: 'Versicherungen', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // 3. Provisions (Rückstellungen) - internal adjustments use posting key 40
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Rückstellung für Jahresabschlusskosten',
    reference: 'RS-2024-001',
    lines: [
      { accountNumber: '6700', debit: 3000, description: 'Rechts- und Beratungskosten', postingKey: 40 },
      { accountNumber: '3000', credit: 3000, description: 'Rückstellungen', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // 4. Inventory adjustment - internal adjustments use posting key 40
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Bestandsveränderung Waren',
    reference: 'BV-2024-001',
    lines: [
      { accountNumber: '3100', debit: 3000, description: 'Warenbestand Zugang', postingKey: 40 },
      { accountNumber: '5900', credit: 3000, description: 'Bestandsveränderungen', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // 5. VAT clearing (Umsatzsteuer-Vorauszahlung) - internal adjustments use posting key 40
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'USt-Abschluss Q4',
    reference: 'UST-2024-Q4',
    lines: [
      { accountNumber: '1771', debit: 8740, description: 'USt-Saldo', postingKey: 40 }, // Total collected VAT
      { accountNumber: '1571', credit: 7191.50, description: 'Vorsteuer-Saldo', postingKey: 40 }, // Total input VAT
      { accountNumber: '1800', credit: 1548.50, description: 'USt-Zahllast', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // Assert VAT accounts are cleared
  const ust19 = await api.getAccountBalance('1771');
  const vorst19 = await api.getAccountBalance('1571');
  const ustZahllast = await api.getAccountBalance('1800');
  expect(Math.abs(ust19.balance)).toBeLessThan(0.01);
  expect(Math.abs(vorst19.balance)).toBeLessThan(0.01);
  expect(Math.abs(ustZahllast.balance - 1548.50)).toBeLessThan(0.01);
 });
 tap.test('should calculate income statement (GuV) before closing', async () => {
  const incomeStatement = await api.generateIncomeStatement({
    dateFrom: new Date('2024-01-01'),
    dateTo: new Date('2024-12-31'),
    skrType: 'SKR03',
  });
  expect(incomeStatement).toBeDefined();
  expect(incomeStatement.totalRevenue).toBeGreaterThan(0);
  expect(incomeStatement.totalExpenses).toBeGreaterThan(0);
  // Assert the exact expected values based on actual bookings
  // Revenue: 46000 (8400 account)
  // Expenses: 5000 + 18000 + 3600 + 10000 + 2000 + 150 + 5000 + 5500 + 200 = 49450
  // Less credit balances: -1000 (insurance accrual) -3000 (inventory increase) = -4000
  // Net expenses: 49450 - 4000 = 45450
  // Net income: 46000 - 45450 = 550
  expect(Math.round(incomeStatement.totalRevenue)).toEqual(46000);
  expect(Math.round(incomeStatement.totalExpenses)).toEqual(45450);
  expect(Math.round(incomeStatement.netIncome)).toEqual(550);
  console.log('Income Statement Summary:');
  console.log('Revenue:', incomeStatement.totalRevenue);
  console.log('Expenses:', incomeStatement.totalExpenses);
  console.log('Net Income:', incomeStatement.netIncome);
 });
 tap.test('should perform closing entries (Abschlussbuchungen)', async () => {
  // Close all income and expense accounts to the profit/loss account
  // Close revenue accounts - year-end closing uses posting key 40
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Abschluss Ertragskonten',
    reference: 'AB-2024-001',
    lines: [
      { accountNumber: '8400', debit: 46000, description: 'Erlöse abschließen', postingKey: 40 },
      { accountNumber: '9400', credit: 46000, description: 'GuV-Konto', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // Close expense accounts - year-end closing uses posting key 40
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Abschluss Aufwandskonten',
    reference: 'AB-2024-002',
    lines: [
      { accountNumber: '9400', debit: 45450, description: 'GuV-Konto', postingKey: 40 },
      { accountNumber: '7300', debit: 1000, description: 'Versicherung abschließen (credit balance)', postingKey: 40 },
      { accountNumber: '5900', debit: 3000, description: 'Bestandsveränderungen abschließen (credit balance)', postingKey: 40 },
      { accountNumber: '5400', credit: 5000, description: 'Wareneingang abschließen', postingKey: 40 },
      { accountNumber: '6000', credit: 18000, description: 'Löhne und Gehälter abschließen', postingKey: 40 },
      { accountNumber: '6100', credit: 3600, description: 'SV AG-Anteil abschließen', postingKey: 40 },
      { accountNumber: '7000', credit: 10000, description: 'AfA abschließen', postingKey: 40 },
      { accountNumber: '7100', credit: 2000, description: 'Miete abschließen', postingKey: 40 },
      { accountNumber: '7400', credit: 150, description: 'Kfz abschließen', postingKey: 40 },
      { accountNumber: '6600', credit: 5000, description: 'Werbung abschließen', postingKey: 40 },
      { accountNumber: '6700', credit: 5500, description: 'Beratung abschließen', postingKey: 40 },
      { accountNumber: '6800', credit: 200, description: 'Bürobedarf abschließen', postingKey: 40 },
    ],
    skrType: 'SKR03',
  });
  // Transfer profit/loss to equity - year-end closing uses posting key 40
  const guv_result = 46000 - 45450; // Profit of 550
  if (guv_result > 0) {
    await api.postJournalEntry({
      date: new Date('2024-12-31'),
      description: 'Jahresgewinn auf Eigenkapital',
      reference: 'AB-2024-003',
      lines: [
        { accountNumber: '9400', debit: guv_result, description: 'GuV-Konto ausgleichen', postingKey: 40 },
        { accountNumber: '2900', credit: guv_result, description: 'Gewinnrücklagen', postingKey: 40 },
      ],
      skrType: 'SKR03',
    });
  } else if (guv_result < 0) {
    await api.postJournalEntry({
      date: new Date('2024-12-31'),
      description: 'Jahresverlust auf Eigenkapital',
      reference: 'AB-2024-003',
      lines: [
        { accountNumber: '2500', debit: Math.abs(guv_result), description: 'Verlustvortrag', postingKey: 40 },
        { accountNumber: '9400', credit: Math.abs(guv_result), description: 'GuV-Konto ausgleichen', postingKey: 40 },
      ],
      skrType: 'SKR03',
    });
  }
  // Assert GuV account is closed and equity is updated
  const guv = await api.getAccountBalance('9400');
  const ruecklagen = await api.getAccountBalance('2900');
  expect(Math.abs(guv.balance)).toBeLessThan(0.01);
  expect(Math.round(ruecklagen.balance)).toEqual(35550); // 35000 + 550
  // Assert all P&L accounts are closed (zero balance)
  const plAccounts = ['8400', '5400', '5900', '6000', '6100', '6600', '6700', '6800', '7000', '7100', '7300', '7400'];
  for (const accNum of plAccounts) {
    const balance = await api.getAccountBalance(accNum);
    expect(Math.abs(balance.balance)).toBeLessThan(0.01);
  }
 });
 tap.test('should generate final balance sheet (Schlussbilanz)', async () => {
  const balanceSheet = await api.generateBalanceSheet({
    dateTo: new Date('2024-12-31'),
    skrType: 'SKR03',
  });
  expect(balanceSheet).toBeDefined();
  expect(balanceSheet.assets).toBeDefined();
  expect(balanceSheet.liabilities).toBeDefined();
  expect(balanceSheet.equity).toBeDefined();
  console.log('\n=== JAHRESABSCHLUSS 2024 ===\n');
  console.log('BILANZ zum 31.12.2024\n');
  console.log('AKTIVA (Assets)');
  console.log('----------------');
  console.log('Anlagevermögen:');
  console.log('  Grundstücke:            45,000.00 €');
  console.log('  Gebäude:               120,000.00 €');
  console.log('  ./. kum. AfA:          -22,400.00 €');
  console.log('  BGA:                    60,000.00 €');
  console.log('  ./. kum. AfA:          -14,000.00 €');
  console.log('  EDV:                     8,000.00 €');
  console.log('  ./. kum. AfA:           -2,640.00 €');
  console.log('                         -----------');
  console.log('  Summe Anlagevermögen:  193,960.00 €\n');
  console.log('Umlaufvermögen:');
  console.log('  Waren:                  15,000.00 €');
  console.log('  Forderungen:             7,340.00 €');
  console.log('  Bank:                    6,293.50 €');
  console.log('  Kasse:                   2,500.00 €');
  console.log('  Akt. Rechnungsabgr.:     1,000.00 €');
  console.log('                         -----------');
  console.log('  Summe Umlaufvermögen:   32,133.50 €\n');
  console.log('SUMME AKTIVA:            226,093.50 €\n');
  console.log('PASSIVA (Liabilities & Equity)');
  console.log('-------------------------------');
  console.log('Eigenkapital:');
  console.log('  Gezeichnetes Kapital:  150,000.00 €');
  console.log('  Gewinnrücklagen:        35,550.00 €'); // 35000 + 550 profit
  console.log('  Jahresgewinn:              550.00 €');
  console.log('                         -----------');
  console.log('  Summe Eigenkapital:    185,550.00 €\n');
  console.log('Fremdkapital:');
  console.log('  Darlehen:               30,000.00 €');
  console.log('  Verbindlichkeiten L+L:  18,160.00 €');
  console.log('  Sonstige Rückstellungen: 3,000.00 €');
  console.log('  USt-Zahllast:            1,473.50 €');
  console.log('                         -----------');
  console.log('  Summe Fremdkapital:     50,633.50 €\n');
  console.log('SUMME PASSIVA:           226,093.50 €');
  console.log('\n=================================\n');
  // Verify balance sheet balances
  const totalAssets = balanceSheet.assets.totalAssets;
  const totalLiabilitiesAndEquity = balanceSheet.liabilities.totalLiabilities + balanceSheet.equity.totalEquity;
  console.log('Balance Sheet Check:');
  console.log('  Total Assets:', totalAssets);
  console.log('  Total Liabilities + Equity:', totalLiabilitiesAndEquity);
  console.log('  Difference:', Math.abs(totalAssets - totalLiabilitiesAndEquity));
  expect(Math.abs(totalAssets - totalLiabilitiesAndEquity)).toBeLessThan(0.01);
  console.log('✓ Balance Sheet is balanced!');
 });
 tap.test('should generate trial balance (Summen- und Saldenliste)', async () => {
  const trialBalance = await api.generateTrialBalance({
    dateFrom: new Date('2024-01-01'),
    dateTo: new Date('2024-12-31'),
    skrType: 'SKR03',
  });
  expect(trialBalance).toBeDefined();
  expect(trialBalance.isBalanced).toBeTrue();
  console.log('\nSUMMEN- UND SALDENLISTE 2024');
  console.log('=============================');
  console.log('Konto | Bezeichnung | Soll | Haben | Saldo');
  console.log('------|-------------|------|-------|-------');
  // Display key accounts
  const keyAccounts = [
    '0200', '0210', '0400', '0500', // Fixed assets
    '1000', '1200', '1400', '1900', // Current assets
    '2000', '2500', '2900', // Equity
    '1600', '1800', '3000', '3100', // Liabilities and inventory
  ];
  for (const accountNumber of keyAccounts) {
    const account = await api.getAccount(accountNumber);
    if (account) {
      const balance = await api.getAccountBalance(accountNumber);
      console.log(`${accountNumber} | ${account.accountName.substring(0, 30).padEnd(30)} | ${balance.debitTotal.toFixed(2).padStart(12)} | ${balance.creditTotal.toFixed(2).padStart(12)} | ${balance.balance.toFixed(2).padStart(12)}`);
    }
  }
 });
 tap.test('should close API connection', async () => {
  await api.close();
 });
 export default tap.start();
@@ -0,0 +1,513 @@
 import { tap, expect } from '@git.zone/tstest/tapbundle';
 import * as skr from '../ts/index.js';
 import { getTestConfig } from './helpers/setup.js';
 let api: skr.SkrApi;
 let testConfig: Awaited<ReturnType<typeof getTestConfig>>;
 tap.test('should demonstrate complete Jahresabschluss (Annual Financial Statement) for SKR04', async () => {
  testConfig = await getTestConfig();
  // Use timestamp to ensure unique database for each test run
  const timestamp = Date.now();
  api = new skr.SkrApi({
    mongoDbUrl: testConfig.mongoDbUrl,
    dbName: `${testConfig.mongoDbName}_jahresabschluss_skr04_${timestamp}`,
  });
  await api.initialize('SKR04');
  expect(api.getSKRType()).toEqual('SKR04');
  // Create debtor account (customer) - replaces automatic account 1400
  await api.createAccount({
    accountNumber: '10001',
    accountName: 'Kunde Mustermann GmbH',
    accountClass: 1,
    accountType: 'asset',
    skrType: 'SKR04',
  });
  // Create creditor account (supplier) - replaces automatic account 1600
  await api.createAccount({
    accountNumber: '70001',
    accountName: 'Lieferant Test GmbH',
    accountClass: 7,
    accountType: 'liability',
    skrType: 'SKR04',
  });
 });
 tap.test('should set up opening balances (Eröffnungsbilanz) for SKR04', async () => {
  // Opening balances from previous year's closing
  // SKR04 uses different account structure than SKR03
  // Using personal accounts (10001 for debtor, 70001 for creditor) instead of automatic accounts
  // Post opening journal entry (Eröffnungsbuchung)
  const openingEntry = await api.postJournalEntry({
    date: new Date('2024-01-01'),
    description: 'Eröffnungsbilanz 2024',
    reference: 'EB-2024',
    lines: [
      // Debit all asset accounts
      { accountNumber: '0200', debit: 45000, description: 'Grundstücke', postingKey: 40 },
      { accountNumber: '0210', debit: 120000, description: 'Gebäude', postingKey: 40 },
      { accountNumber: '0500', debit: 35000, description: 'BGA', postingKey: 40 },
      { accountNumber: '0400', debit: 8000, description: 'Fuhrpark', postingKey: 40 },
      { accountNumber: '1200', debit: 25000, description: 'Bank', postingKey: 40 },
      { accountNumber: '1000', debit: 2500, description: 'Kasse', postingKey: 40 },
      { accountNumber: '10001', debit: 18000, description: 'Forderungen Kunde', postingKey: 40 },
      // Credit all liability and equity accounts
      { accountNumber: '9000', credit: 150000, description: 'Eigenkapital', postingKey: 40 },
      { accountNumber: '9300', credit: 35000, description: 'Gewinnrücklagen', postingKey: 40 },
      { accountNumber: '70001', credit: 40500, description: 'Verbindlichkeiten Lieferant', postingKey: 40 },
      { accountNumber: '1700', credit: 28000, description: 'Sonstige Verbindlichkeiten', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  expect(openingEntry.isBalanced).toBeTrue();
  expect(openingEntry.totalDebits).toEqual(253500);
  expect(openingEntry.totalCredits).toEqual(253500);
 });
 tap.test('should record Q1 business transactions for SKR04', async () => {
  // January - March transactions using SKR04 accounts
  // Sale of goods with 19% VAT - SKR04 uses 4300 for revenue with 19% VAT
  await api.postJournalEntry({
    date: new Date('2024-01-15'),
    description: 'Verkauf Waren auf Rechnung',
    reference: 'RE-2024-001',
    lines: [
      { accountNumber: '10001', debit: 11900, description: 'Forderungen inkl. USt', postingKey: 9 },
      { accountNumber: '4300', credit: 10000, description: 'Erlöse 19% USt', postingKey: 40 },
      { accountNumber: '1771', credit: 1900, description: 'Umsatzsteuer 19%', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  // Purchase of materials with 19% VAT - SKR04 uses 2100 for goods purchases
  await api.postJournalEntry({
    date: new Date('2024-01-20'),
    description: 'Einkauf Material auf Rechnung',
    reference: 'ER-2024-001',
    lines: [
      { accountNumber: '2100', debit: 5000, description: 'Bezogene Waren', postingKey: 40 },
      { accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%', postingKey: 9 },
      { accountNumber: '70001', credit: 5950, description: 'Verbindlichkeiten', postingKey: 9 },
    ],
    skrType: 'SKR04',
  });
  // Salary payment - SKR04 uses 2300 for wages
  await api.postJournalEntry({
    date: new Date('2024-01-31'),
    description: 'Gehaltszahlung Januar',
    reference: 'GH-2024-01',
    lines: [
      { accountNumber: '2300', debit: 8000, description: 'Löhne', postingKey: 40 },
      { accountNumber: '2400', debit: 1600, description: 'Gehälter', postingKey: 40 },
      { accountNumber: '1200', credit: 9600, description: 'Banküberweisung', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  // Customer payment received
  await api.postJournalEntry({
    date: new Date('2024-02-10'),
    description: 'Zahlungseingang Kunde',
    reference: 'ZE-2024-001',
    lines: [
      { accountNumber: '1200', debit: 11900, description: 'Bankgutschrift', postingKey: 40 },
      { accountNumber: '10001', credit: 11900, description: 'Forderungsausgleich', postingKey: 3 },
    ],
    skrType: 'SKR04',
  });
  // Rent payment - SKR04 uses 3000 for rent
  await api.postJournalEntry({
    date: new Date('2024-02-01'),
    description: 'Miete Februar',
    reference: 'MI-2024-02',
    lines: [
      { accountNumber: '3000', debit: 2000, description: 'Miete', postingKey: 40 },
      { accountNumber: '1200', credit: 2000, description: 'Banküberweisung', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  // Office supplies purchase - SKR04 uses 3100 for office supplies
  await api.postJournalEntry({
    date: new Date('2024-02-15'),
    description: 'Büromaterial',
    reference: 'BM-2024-001',
    lines: [
      { accountNumber: '3100', debit: 200, description: 'Bürobedarf', postingKey: 40 },
      { accountNumber: '1571', debit: 38, description: 'Vorsteuer 19%', postingKey: 9 },
      { accountNumber: '1200', credit: 238, description: 'Bankzahlung', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  // Vehicle expenses - SKR04 uses 3300 for vehicle costs
  await api.postJournalEntry({
    date: new Date('2024-03-05'),
    description: 'Tankrechnung Firmenfahrzeug',
    reference: 'KFZ-2024-001',
    lines: [
      { accountNumber: '3300', debit: 150, description: 'Kfz-Kosten', postingKey: 40 },
      { accountNumber: '1571', debit: 28.50, description: 'Vorsteuer 19%', postingKey: 9 },
      { accountNumber: '1200', credit: 178.50, description: 'Bankzahlung', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  // Another sale
  await api.postJournalEntry({
    date: new Date('2024-03-20'),
    description: 'Verkauf Dienstleistung',
    reference: 'RE-2024-002',
    lines: [
      { accountNumber: '10001', debit: 7140, description: 'Forderungen inkl. USt', postingKey: 9 },
      { accountNumber: '4300', credit: 6000, description: 'Erlöse 19% USt', postingKey: 40 },
      { accountNumber: '1771', credit: 1140, description: 'Umsatzsteuer 19%', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
 });
 tap.test('should record Q2-Q4 business transactions for SKR04', async () => {
  // More transactions throughout the year
  // Q2: Investment in new equipment
  await api.postJournalEntry({
    date: new Date('2024-04-15'),
    description: 'Kauf neue Produktionsmaschine',
    reference: 'INV-2024-001',
    lines: [
      { accountNumber: '0500', debit: 25000, description: 'Neue Maschine', postingKey: 40 },
      { accountNumber: '1571', debit: 4750, description: 'Vorsteuer 19%', postingKey: 9 },
      { accountNumber: '1200', credit: 29750, description: 'Banküberweisung', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  // Q2: Large sale
  await api.postJournalEntry({
    date: new Date('2024-05-10'),
    description: 'Großauftrag Kunde ABC',
    reference: 'RE-2024-003',
    lines: [
      { accountNumber: '10001', debit: 35700, description: 'Forderungen inkl. USt', postingKey: 9 },
      { accountNumber: '4300', credit: 30000, description: 'Erlöse 19% USt', postingKey: 40 },
      { accountNumber: '1771', credit: 5700, description: 'Umsatzsteuer 19%', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  // Q3: Marketing expenses - SKR04 uses 3400 for advertising
  await api.postJournalEntry({
    date: new Date('2024-07-10'),
    description: 'Werbekampagne',
    reference: 'WK-2024-001',
    lines: [
      { accountNumber: '3400', debit: 5000, description: 'Werbekosten', postingKey: 40 },
      { accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%', postingKey: 9 },
      { accountNumber: '70001', credit: 5950, description: 'Verbindlichkeiten', postingKey: 9 },
    ],
    skrType: 'SKR04',
  });
  // Q3: Professional services - SKR04 uses 3500 for legal/consulting
  await api.postJournalEntry({
    date: new Date('2024-08-15'),
    description: 'Steuerberatung',
    reference: 'STB-2024-001',
    lines: [
      { accountNumber: '3500', debit: 2500, description: 'Steuerberatungskosten', postingKey: 40 },
      { accountNumber: '1571', debit: 475, description: 'Vorsteuer 19%', postingKey: 9 },
      { accountNumber: '1200', credit: 2975, description: 'Banküberweisung', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  // Q4: Year-end bonus payment
  await api.postJournalEntry({
    date: new Date('2024-11-30'),
    description: 'Jahresbonus Mitarbeiter',
    reference: 'BON-2024',
    lines: [
      { accountNumber: '2300', debit: 10000, description: 'Tantieme', postingKey: 40 },
      { accountNumber: '2400', debit: 2000, description: 'Gehälter Bonus', postingKey: 40 },
      { accountNumber: '1200', credit: 12000, description: 'Banküberweisung', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  // Q4: Collection of outstanding receivables
  await api.postJournalEntry({
    date: new Date('2024-12-15'),
    description: 'Zahlungseingang Großauftrag',
    reference: 'ZE-2024-003',
    lines: [
      { accountNumber: '1200', debit: 35700, description: 'Bankgutschrift', postingKey: 40 },
      { accountNumber: '10001', credit: 35700, description: 'Forderungsausgleich', postingKey: 3 },
    ],
    skrType: 'SKR04',
  });
 });
 tap.test('should perform year-end adjustments (Jahresabschlussbuchungen) for SKR04', async () => {
  // 1. Depreciation (Abschreibungen) - SKR04 uses 3700 for depreciation
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Abschreibung Gebäude (linear 2%)',
    reference: 'AFA-2024-001',
    lines: [
      { accountNumber: '3700', debit: 2400, description: 'AfA auf Gebäude', postingKey: 40 },
      { accountNumber: '0210', credit: 2400, description: 'Wertberichtigung Gebäude', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Abschreibung BGA (linear 10%)',
    reference: 'AFA-2024-002',
    lines: [
      { accountNumber: '3700', debit: 6000, description: 'AfA auf BGA', postingKey: 40 }, // (35000 + 25000) * 10%
      { accountNumber: '0500', credit: 6000, description: 'Wertberichtigung BGA', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Abschreibung Fuhrpark (linear 20%)',
    reference: 'AFA-2024-003',
    lines: [
      { accountNumber: '3700', debit: 1600, description: 'AfA auf Fuhrpark', postingKey: 40 },
      { accountNumber: '0400', credit: 1600, description: 'Wertberichtigung Fuhrpark', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  // 2. Accruals (Rechnungsabgrenzung) - SKR04 uses 1900 for prepaid expenses
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Aktive Rechnungsabgrenzung - Vorausbezahlte Versicherung',
    reference: 'ARA-2024-001',
    lines: [
      { accountNumber: '1900', debit: 1000, description: 'Aktive Rechnungsabgrenzung', postingKey: 40 },
      { accountNumber: '3200', credit: 1000, description: 'Versicherungen', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  // 3. Provisions (Rückstellungen) - SKR04 uses 0800 for provisions
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Rückstellung für Jahresabschlusskosten',
    reference: 'RS-2024-001',
    lines: [
      { accountNumber: '3500', debit: 3000, description: 'Rechts- und Beratungskosten', postingKey: 40 },
      { accountNumber: '0800', credit: 3000, description: 'Rückstellungen', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  // 4. VAT clearing (Umsatzsteuer-Vorauszahlung)
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'USt-Abschluss Q4',
    reference: 'UST-2024-Q4',
    lines: [
      { accountNumber: '1771', debit: 8740, description: 'USt-Saldo', postingKey: 40 }, // Total collected VAT
      { accountNumber: '1571', credit: 7191.50, description: 'Vorsteuer-Saldo', postingKey: 40 }, // Total input VAT
      { accountNumber: '1700', credit: 1548.50, description: 'USt-Zahllast', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  // Assert VAT accounts are cleared
  const ust19 = await api.getAccountBalance('1771');
  const vorst19 = await api.getAccountBalance('1571');
  const ustZahllast = await api.getAccountBalance('1700');
  expect(Math.abs(ust19.balance)).toBeLessThan(0.01);
  expect(Math.abs(vorst19.balance)).toBeLessThan(0.01);
  // Account 1700 started with 28000 from opening balance, plus 1548.50 from VAT clearing
  expect(Math.abs(ustZahllast.balance - 29548.50)).toBeLessThan(0.01);
 });
 tap.test('should calculate income statement (GuV) before closing for SKR04', async () => {
  const incomeStatement = await api.generateIncomeStatement({
    dateFrom: new Date('2024-01-01'),
    dateTo: new Date('2024-12-31'),
    skrType: 'SKR04',
  });
  expect(incomeStatement).toBeDefined();
  expect(incomeStatement.totalRevenue).toBeGreaterThan(0);
  expect(incomeStatement.totalExpenses).toBeGreaterThan(0);
  // Assert the exact expected values based on actual bookings
  // Revenue: 46000 (4300 account)
  // Expenses: 5000 + 18000 + 3600 + 10000 + 2000 + 150 + 5000 + 5500 + 200 = 49450
  // Less credit balances: -1000 (insurance accrual) = -1000
  // Net expenses: 49450 - 1000 = 48450
  // Net income: 46000 - 48450 = -2450 (loss)
  expect(Math.round(incomeStatement.totalRevenue)).toEqual(46000);
  expect(Math.round(incomeStatement.totalExpenses)).toEqual(48450);
  expect(Math.round(incomeStatement.netIncome)).toEqual(-2450);
  console.log('Income Statement Summary (SKR04):');
  console.log('Revenue:', incomeStatement.totalRevenue);
  console.log('Expenses:', incomeStatement.totalExpenses);
  console.log('Net Income:', incomeStatement.netIncome);
 });
 tap.test('should perform closing entries (Abschlussbuchungen) for SKR04', async () => {
  // Close all income and expense accounts to the profit/loss account
  // SKR04 uses 9500 for annual P&L account
  // Close revenue accounts
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Abschluss Ertragskonten',
    reference: 'AB-2024-001',
    lines: [
      { accountNumber: '4300', debit: 46000, description: 'Erlöse abschließen', postingKey: 40 },
      { accountNumber: '9500', credit: 46000, description: 'GuV-Konto', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  // Close expense accounts
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Abschluss Aufwandskonten',
    reference: 'AB-2024-002',
    lines: [
      { accountNumber: '9500', debit: 48450, description: 'GuV-Konto', postingKey: 40 },
      { accountNumber: '3200', debit: 1000, description: 'Versicherung abschließen (credit balance)', postingKey: 40 },
      { accountNumber: '2100', credit: 5000, description: 'Bezogene Waren abschließen', postingKey: 40 },
      { accountNumber: '2300', credit: 18000, description: 'Löhne abschließen', postingKey: 40 },
      { accountNumber: '2400', credit: 3600, description: 'Gehälter abschließen', postingKey: 40 },
      { accountNumber: '3700', credit: 10000, description: 'AfA abschließen', postingKey: 40 },
      { accountNumber: '3000', credit: 2000, description: 'Miete abschließen', postingKey: 40 },
      { accountNumber: '3300', credit: 150, description: 'Kfz abschließen', postingKey: 40 },
      { accountNumber: '3400', credit: 5000, description: 'Werbung abschließen', postingKey: 40 },
      { accountNumber: '3500', credit: 5500, description: 'Beratung abschließen', postingKey: 40 },
      { accountNumber: '3100', credit: 200, description: 'Bürobedarf abschließen', postingKey: 40 },
    ],
    skrType: 'SKR04',
  });
  // Transfer profit/loss to equity
  const guv_result = 46000 - 48450; // Loss of 2450
  if (guv_result > 0) {
    await api.postJournalEntry({
      date: new Date('2024-12-31'),
      description: 'Jahresgewinn auf Eigenkapital',
      reference: 'AB-2024-003',
      lines: [
        { accountNumber: '9500', debit: guv_result, description: 'GuV-Konto ausgleichen', postingKey: 40 },
        { accountNumber: '9300', credit: guv_result, description: 'Gewinnrücklagen', postingKey: 40 },
      ],
      skrType: 'SKR04',
    });
  } else if (guv_result < 0) {
    await api.postJournalEntry({
      date: new Date('2024-12-31'),
      description: 'Jahresverlust auf Eigenkapital',
      reference: 'AB-2024-003',
      lines: [
        { accountNumber: '9400', debit: Math.abs(guv_result), description: 'Verlustvortrag', postingKey: 40 },
        { accountNumber: '9500', credit: Math.abs(guv_result), description: 'GuV-Konto ausgleichen', postingKey: 40 },
      ],
      skrType: 'SKR04',
    });
  }
  // Assert GuV account is closed and equity is updated
  const guv = await api.getAccountBalance('9500');
  const verlustvortrag = await api.getAccountBalance('9400');
  expect(Math.abs(guv.balance)).toBeLessThan(0.01);
  expect(Math.round(verlustvortrag.balance)).toEqual(-2450); // Loss of 2450 (debit balance is negative)
  // Assert all P&L accounts are closed (zero balance)
  const plAccounts = ['4300', '2100', '2300', '2400', '3400', '3500', '3100', '3700', '3000', '3200', '3300'];
  for (const accNum of plAccounts) {
    const balance = await api.getAccountBalance(accNum);
    expect(Math.abs(balance.balance)).toBeLessThan(0.01);
  }
 });
 tap.test('should generate final balance sheet (Schlussbilanz) for SKR04', async () => {
  const balanceSheet = await api.generateBalanceSheet({
    dateTo: new Date('2024-12-31'),
    skrType: 'SKR04',
  });
  expect(balanceSheet).toBeDefined();
  expect(balanceSheet.assets).toBeDefined();
  expect(balanceSheet.liabilities).toBeDefined();
  expect(balanceSheet.equity).toBeDefined();
  console.log('\n=== JAHRESABSCHLUSS 2024 (SKR04) ===\n');
  console.log('BILANZ zum 31.12.2024\n');
  // Verify balance sheet balances
  const totalAssets = balanceSheet.assets.totalAssets;
  const totalLiabilitiesAndEquity = balanceSheet.liabilities.totalLiabilities + balanceSheet.equity.totalEquity;
  console.log('Balance Sheet Check (SKR04):');
  console.log('  Total Assets:', totalAssets);
  console.log('  Total Liabilities + Equity:', totalLiabilitiesAndEquity);
  console.log('  Difference:', Math.abs(totalAssets - totalLiabilitiesAndEquity));
  expect(Math.abs(totalAssets - totalLiabilitiesAndEquity)).toBeLessThan(0.01);
  console.log('✓ Balance Sheet is balanced!');
 });
 tap.test('should generate trial balance (Summen- und Saldenliste) for SKR04', async () => {
  const trialBalance = await api.generateTrialBalance({
    dateFrom: new Date('2024-01-01'),
    dateTo: new Date('2024-12-31'),
    skrType: 'SKR04',
  });
  expect(trialBalance).toBeDefined();
  expect(trialBalance.isBalanced).toBeTrue();
  console.log('\nSUMMEN- UND SALDENLISTE 2024 (SKR04)');
  console.log('=====================================');
  console.log('Konto | Bezeichnung | Soll | Haben | Saldo');
  console.log('------|-------------|------|-------|-------');
  // Display key accounts
  const keyAccounts = [
    '0200', '0210', '0400', '0500', // Fixed assets
    '1000', '1200', '1400', '1900', // Current assets
    '9000', '9400', '9300', // Equity
    '1600', '1700', '0800', // Liabilities
  ];
  for (const accountNumber of keyAccounts) {
    const account = await api.getAccount(accountNumber);
    if (account) {
      const balance = await api.getAccountBalance(accountNumber);
      console.log(`${accountNumber} | ${account.accountName.substring(0, 30).padEnd(30)} | ${balance.debitTotal.toFixed(2).padStart(12)} | ${balance.creditTotal.toFixed(2).padStart(12)} | ${balance.balance.toFixed(2).padStart(12)}`);
    }
  }
 });
 tap.test('should close API connection', async () => {
  await api.close();
 });
 export default tap.start();
@@ -1,12 +1,18 @@
 import { tap, expect } from '@git.zone/tstest/tapbundle';
 import * as skr from '../ts/index.js';
 import { getTestConfig } from './helpers/setup.js';
 let api: skr.SkrApi;
 let testConfig: Awaited<ReturnType<typeof getTestConfig>>;
 tap.test('should initialize SKR03 API', async () => {
  testConfig = await getTestConfig();
  // Use timestamp to ensure unique database for each test run
  const timestamp = Date.now();
  api = new skr.SkrApi({
-    mongoDbUrl: 'mongodb://localhost:27017',
+    mongoDbUrl: testConfig.mongoDbUrl,
-    dbName: 'test_skr03',
+    dbName: `${testConfig.mongoDbName}_skr03_${timestamp}`,
  });
  await api.initialize('SKR03');
@@ -85,9 +91,9 @@ tap.test('should post journal entry in SKR03', async () => {
    description: 'Test journal entry',
    reference: 'JE-001',
    lines: [
-      { accountNumber: '1000', debit: 500 }, // Cash
+      { accountNumber: '1000', debit: 500, postingKey: 40 }, // Cash
-      { accountNumber: '1200', debit: 500 }, // Bank
+      { accountNumber: '1200', debit: 500, postingKey: 40 }, // Bank
-      { accountNumber: '4000', credit: 1000 }, // Revenue
+      { accountNumber: '4000', credit: 1000, postingKey: 40 }, // Revenue
    ],
    skrType: 'SKR03',
  });
@@ -1,12 +1,18 @@
 import { tap, expect } from '@git.zone/tstest/tapbundle';
 import * as skr from '../ts/index.js';
 import { getTestConfig } from './helpers/setup.js';
 let api: skr.SkrApi;
 let testConfig: Awaited<ReturnType<typeof getTestConfig>>;
 tap.test('should initialize SKR04 API', async () => {
  testConfig = await getTestConfig();
  // Use timestamp to ensure unique database for each test run
  const timestamp = Date.now();
  api = new skr.SkrApi({
-    mongoDbUrl: 'mongodb://localhost:27017',
+    mongoDbUrl: testConfig.mongoDbUrl,
-    dbName: 'test_skr04',
+    dbName: `${testConfig.mongoDbName}_skr04_${timestamp}`,
  });
  await api.initialize('SKR04');
@@ -64,10 +70,19 @@ tap.test('should handle Class 8 as free for use in SKR04', async () => {
 });
 tap.test('should post complex transaction in SKR04', async () => {
  // Create creditor account for supplier
  await api.createAccount({
    accountNumber: '70001',
    accountName: 'Lieferant Test GmbH',
    accountClass: 7,
    accountType: 'liability',
    skrType: 'SKR04',
  });
  const transaction = await api.postTransaction({
    date: new Date(),
    debitAccount: '5400', // Goods with 19% VAT
-    creditAccount: '1600', // Trade payables
+    creditAccount: '70001', // Creditor account (supplier)
    amount: 119,
    description: 'Purchase with VAT',
    reference: 'BILL-001',
@@ -1,12 +1,18 @@
 import { tap, expect } from '@git.zone/tstest/tapbundle';
 import * as skr from '../ts/index.js';
 import { getTestConfig } from './helpers/setup.js';
 let api: skr.SkrApi;
 let testConfig: Awaited<ReturnType<typeof getTestConfig>>;
 tap.test('should initialize API for transaction tests', async () => {
  testConfig = await getTestConfig();
  // Use timestamp to ensure unique database for each test run
  const timestamp = Date.now();
  api = new skr.SkrApi({
-    mongoDbUrl: 'mongodb://localhost:27017',
+    mongoDbUrl: testConfig.mongoDbUrl,
-    dbName: 'test_transactions',
+    dbName: `${testConfig.mongoDbName}_transactions_${timestamp}`,
  });
  await api.initialize('SKR03');
@@ -23,8 +29,8 @@ tap.test('should enforce double-entry bookkeeping rules', async () => {
      description: 'Unbalanced entry',
      reference: 'TEST-001',
      lines: [
-        { accountNumber: '1000', debit: 100 },
+        { accountNumber: '1000', debit: 100, postingKey: 40 },
-        { accountNumber: '4000', credit: 50 }, // Unbalanced!
+        { accountNumber: '4000', credit: 50, postingKey: 40 }, // Unbalanced!
      ],
      skrType: 'SKR03',
    });
@@ -93,10 +99,10 @@ tap.test(
      description: 'Complex distribution',
      reference: 'COMPLEX-001',
      lines: [
-        { accountNumber: '5000', debit: 500, description: 'Materials' },
+        { accountNumber: '5000', debit: 500, description: 'Materials', postingKey: 40 },
-        { accountNumber: '6000', debit: 300, description: 'Wages' },
+        { accountNumber: '6000', debit: 300, description: 'Wages', postingKey: 40 },
-        { accountNumber: '7100', debit: 200, description: 'Rent' },
+        { accountNumber: '7100', debit: 200, description: 'Rent', postingKey: 40 },
-        { accountNumber: '1200', credit: 1000, description: 'Bank payment' },
+        { accountNumber: '1200', credit: 1000, description: 'Bank payment', postingKey: 40 },
      ],
      skrType: 'SKR03',
    });
@@ -214,10 +220,19 @@ tap.test('should handle batch transaction posting', async () => {
 });
 tap.test('should handle transaction with VAT', async () => {
  // Create creditor account for supplier
  await api.createAccount({
    accountNumber: '70001',
    accountName: 'Lieferant Test GmbH',
    accountClass: 7,
    accountType: 'liability',
    skrType: 'SKR03',
  });
  const transaction = await api.postTransaction({
    date: new Date(),
    debitAccount: '5400', // Goods with 19% VAT
-    creditAccount: '1600', // Trade payables
+    creditAccount: '70001', // Creditor account (supplier)
    amount: 119,
    description: 'Purchase including VAT',
    skrType: 'SKR03',
@@ -0,0 +1,8 @@
 /**
 * autocreated commitinfo by @push.rocks/commitinfo
 */
 export const commitinfo = {
  name: '@fin.cx/skr',
  version: '1.2.1',
  description: 'SKR03 and SKR04 German accounting standards for double-entry bookkeeping'
 }
@@ -8,3 +8,9 @@ export * from './skr.classes.reports.js';
 export * from './skr.api.js';
 export * from './skr03.data.js';
 export * from './skr04.data.js';
 export * from './skr.export.js';
 export * from './skr.export.ledger.js';
 export * from './skr.export.accounts.js';
 export * from './skr.export.balances.js';
 export * from './skr.export.pdf.js';
 export * from './skr.security.js';
@@ -3,5 +3,26 @@ import * as smartdata from '@push.rocks/smartdata';
 import * as smartunique from '@push.rocks/smartunique';
 import * as smarttime from '@push.rocks/smarttime';
 import * as smartlog from '@push.rocks/smartlog';
 import * as smartfile from '@push.rocks/smartfile';
 import * as smarthash from '@push.rocks/smarthash';
 import * as smartpath from '@push.rocks/smartpath';
 import * as smartpdf from '@push.rocks/smartpdf';
-export { smartdata, smartunique, smarttime, smartlog };
+// third party
 import * as nodeForge from 'node-forge';
 import { MerkleTree } from 'merkletreejs';
 import * as einvoice from '@fin.cx/einvoice';
 export { 
  smartdata, 
  smartunique, 
  smarttime, 
  smartlog, 
  smartfile, 
  smarthash, 
  smartpath, 
  smartpdf,
  nodeForge,
  MerkleTree,
  einvoice
 };
@@ -1,10 +1,28 @@
 import * as plugins from './plugins.js';
 import * as path from 'path';
 import { ChartOfAccounts } from './skr.classes.chartofaccounts.js';
 import { Ledger } from './skr.classes.ledger.js';
 import { Reports } from './skr.classes.reports.js';
 import { Account } from './skr.classes.account.js';
 import { Transaction } from './skr.classes.transaction.js';
 import { JournalEntry } from './skr.classes.journalentry.js';
 import { SkrExport, type IExportOptions } from './skr.export.js';
 import { LedgerExporter } from './skr.export.ledger.js';
 import { AccountsExporter } from './skr.export.accounts.js';
 import { BalancesExporter } from './skr.export.balances.js';
 import { PdfReportGenerator, type IPdfReportOptions } from './skr.export.pdf.js';
 import { SecurityManager, type ISigningOptions } from './skr.security.js';
 import { InvoiceAdapter } from './skr.invoice.adapter.js';
 import { InvoiceStorage } from './skr.invoice.storage.js';
 import { InvoiceBookingEngine, type IBookingOptions, type IBookingResult } from './skr.invoice.booking.js';
 import type {
  IInvoice,
  IInvoiceFilter,
  IInvoiceImportOptions,
  IInvoiceExportOptions,
  IBookingRules,
  TInvoiceDirection,
 } from './skr.invoice.entity.js';
 import type {
  IDatabaseConfig,
  TSKRType,
@@ -17,6 +35,7 @@ import type {
  ITrialBalanceReport,
  IIncomeStatement,
  IBalanceSheet,
  IAccountBalance,
 } from './skr.types.js';
 /**
@@ -29,6 +48,9 @@ export class SkrApi {
  private logger: plugins.smartlog.Smartlog;
  private initialized: boolean = false;
  private currentSKRType: TSKRType | null = null;
  private invoiceAdapter: InvoiceAdapter | null = null;
  private invoiceStorage: InvoiceStorage | null = null;
  private invoiceBookingEngine: InvoiceBookingEngine | null = null;
  constructor(private config: IDatabaseConfig) {
    this.chartOfAccounts = new ChartOfAccounts(config);
@@ -62,6 +84,13 @@ export class SkrApi {
    this.currentSKRType = skrType;
    this.ledger = new Ledger(skrType);
    this.reports = new Reports(skrType);
    // Initialize invoice components
    this.invoiceAdapter = new InvoiceAdapter();
    const invoicePath = this.config.invoiceExportPath || path.resolve(process.cwd(), 'exports', 'invoices');
    this.invoiceStorage = new InvoiceStorage(invoicePath);
    this.invoiceBookingEngine = new InvoiceBookingEngine(skrType);
    this.initialized = true;
    this.logger.log('info', 'SKR API initialized successfully');
@@ -158,7 +187,8 @@ export class SkrApi {
    transactionData: ITransactionData,
  ): Promise<Transaction> {
    this.ensureInitialized();
-    return await this.chartOfAccounts.postTransaction(transactionData);
+    if (!this.ledger) throw new Error('Ledger not initialized');
    return await this.ledger.postTransaction(transactionData);
  }
  /**
@@ -168,7 +198,8 @@ export class SkrApi {
    journalData: IJournalEntry,
  ): Promise<JournalEntry> {
    this.ensureInitialized();
-    return await this.chartOfAccounts.postJournalEntry(journalData);
+    if (!this.ledger) throw new Error('Ledger not initialized');
    return await this.ledger.postJournalEntry(journalData);
  }
  /**
@@ -348,6 +379,262 @@ export class SkrApi {
    return await this.chartOfAccounts.exportAccountsToCSV();
  }
  /**
   * Export Jahresabschluss in GoBD-compliant BagIt format
   * Creates a revision-safe export for 10-year archival
   */
  public async exportJahresabschluss(options: IExportOptions): Promise<string> {
    this.ensureInitialized();
    if (!this.ledger || !this.reports || !this.currentSKRType) {
      throw new Error('API not fully initialized');
    }
    this.logger.log('info', `Starting Jahresabschluss export for fiscal year ${options.fiscalYear}`);
    // Create export instance
    const exporter = new SkrExport(options);
    // Create BagIt structure
    await exporter.createBagItStructure();
    await exporter.createExportMetadata(this.currentSKRType);
    await exporter.createSchemas();
    // Export accounting data
    await this.exportLedgerData(exporter, options);
    await this.exportAccountData(exporter, options);
    await this.exportBalanceData(exporter, options);
    // Generate PDF reports if requested
    if (options.generatePdfReports) {
      await this.generatePdfReports(exporter, options);
    }
    // Sign export if requested
    if (options.signExport) {
      await this.signExport(exporter, options);
    }
    // Create manifests and validate
    await exporter.writeManifests();
    const merkleRoot = await exporter.createMerkleTree();
    const isValid = await exporter.validateBagIt();
    if (!isValid) {
      throw new Error('BagIt validation failed');
    }
    this.logger.log('ok', `Jahresabschluss export completed. Merkle root: ${merkleRoot}`);
    return options.exportPath;
  }
  /**
   * Export ledger data in NDJSON format
   */
  private async exportLedgerData(exporter: SkrExport, options: IExportOptions): Promise<void> {
    if (!this.ledger) throw new Error('Ledger not initialized');
    const ledgerExporter = new LedgerExporter(options.exportPath);
    await ledgerExporter.initialize();
    // Get all transactions for the period
    const transactions = await this.chartOfAccounts.getTransactions({
      dateFrom: options.dateFrom,
      dateTo: options.dateTo
    });
    // Export each transaction
    for (const transaction of transactions) {
      const transactionData = transaction;
      await ledgerExporter.exportTransaction(transactionData as any);
    }
    // Get all journal entries for the period
    // Use MongoDB query syntax for date range
    const journalEntries = await JournalEntry.getInstances({
      date: {
        $gte: options.dateFrom,
        $lte: options.dateTo
      } as any, // SmartData supports MongoDB query operators
      skrType: this.currentSKRType
    });
    // Export each journal entry
    for (const entry of journalEntries) {
      const entryData = entry;
      await ledgerExporter.exportJournalEntry(entryData as any);
    }
    const entryCount = await ledgerExporter.close();
    this.logger.log('info', `Exported ${entryCount} ledger entries`);
  }
  /**
   * Export account data in CSV format
   */
  private async exportAccountData(exporter: SkrExport, options: IExportOptions): Promise<void> {
    const accountsExporter = new AccountsExporter(options.exportPath);
    // Get all accounts
    const accounts = await this.chartOfAccounts.getAllAccounts();
    // Add each account to export
    for (const account of accounts) {
      const accountData = account;
      accountsExporter.addAccount(accountData as any);
    }
    // Export to CSV and JSON
    await accountsExporter.exportToCSV();
    await accountsExporter.exportToJSON();
    this.logger.log('info', `Exported ${accountsExporter.getAccountCount()} accounts`);
  }
  /**
   * Export balance data in CSV format
   */
  private async exportBalanceData(exporter: SkrExport, options: IExportOptions): Promise<void> {
    if (!this.ledger) throw new Error('Ledger not initialized');
    const balancesExporter = new BalancesExporter(
      options.exportPath,
      options.fiscalYear
    );
    // Get all accounts with balances
    const accounts = await this.chartOfAccounts.getAllAccounts();
    for (const account of accounts) {
      const balance = await this.ledger.getAccountBalance(
        account.accountNumber,
        options.dateTo
      );
      if (balance) {
        balancesExporter.addBalance(
          account.accountNumber,
          account.accountName,
          balance as IAccountBalance,
          `${options.fiscalYear}`
        );
      }
    }
    // Export balance reports
    await balancesExporter.exportToCSV();
    await balancesExporter.exportTrialBalance();
    await balancesExporter.exportClassSummary();
    this.logger.log('info', `Exported ${balancesExporter.getBalanceCount()} account balances`);
  }
  /**
   * Generate PDF reports for the export
   */
  private async generatePdfReports(exporter: SkrExport, options: IExportOptions): Promise<void> {
    if (!this.reports) throw new Error('Reports not initialized');
    const pdfOptions: IPdfReportOptions = {
      companyName: options.companyInfo?.name || 'Unternehmen',
      companyAddress: options.companyInfo?.address,
      taxId: options.companyInfo?.taxId,
      registrationNumber: options.companyInfo?.registrationNumber,
      fiscalYear: options.fiscalYear,
      dateFrom: options.dateFrom,
      dateTo: options.dateTo,
      preparedDate: new Date()
    };
    const pdfGenerator = new PdfReportGenerator(options.exportPath, pdfOptions);
    await pdfGenerator.initialize();
    try {
      // Generate reports
      const trialBalance = await this.reports.getTrialBalance({
        dateFrom: options.dateFrom,
        dateTo: options.dateTo,
        skrType: this.currentSKRType
      });
      const incomeStatement = await this.reports.getIncomeStatement({
        dateFrom: options.dateFrom,
        dateTo: options.dateTo,
        skrType: this.currentSKRType
      });
      const balanceSheet = await this.reports.getBalanceSheet({
        dateFrom: options.dateFrom,
        dateTo: options.dateTo,
        skrType: this.currentSKRType
      });
      // Generate PDFs
      const jahresabschlussPdf = await pdfGenerator.generateJahresabschlussPdf(
        trialBalance,
        incomeStatement,
        balanceSheet
      );
      // Save PDFs
      await pdfGenerator.savePdfReport('jahresabschluss.pdf', jahresabschlussPdf);
      // Store in BagIt structure
      await exporter.storeDocument(jahresabschlussPdf, 'jahresabschluss.pdf');
      this.logger.log('info', 'PDF reports generated successfully');
    } finally {
      await pdfGenerator.close();
    }
  }
  /**
   * Sign the export with CAdES signature
   */
  private async signExport(exporter: SkrExport, options: IExportOptions): Promise<void> {
    const signingOptions: ISigningOptions = {
      certificatePem: options.signExport ? undefined : undefined, // Use provided cert or generate
      privateKeyPem: options.signExport ? undefined : undefined,
      includeTimestamp: options.timestampExport !== false
    };
    const security = new SecurityManager(signingOptions);
    // Generate self-signed certificate if none provided
    let cert: string, key: string;
    if (!signingOptions.certificatePem) {
      const generated = await security.generateSelfSignedCertificate(
        options.companyInfo?.name || 'SKR Export System'
      );
      cert = generated.certificate;
      key = generated.privateKey;
    } else {
      cert = signingOptions.certificatePem;
      key = signingOptions.privateKeyPem!;
    }
    // Sign the manifest
    const manifestPath = path.resolve(
      options.exportPath,
      `jahresabschluss_${options.fiscalYear}`,
      'manifest-sha256.txt'
    );
    await security.createDetachedSignature(
      manifestPath,
      path.resolve(
        options.exportPath,
        `jahresabschluss_${options.fiscalYear}`,
        'data',
        'metadata',
        'signatures',
        'manifest.cades'
      )
    );
    this.logger.log('info', 'Export signed with CAdES signature');
  }
  // ========== Utility Methods ==========
  /**
@@ -530,4 +817,204 @@ export class SkrApi {
      totalPages,
    };
  }
  // ========== Invoice Management ==========
  /**
   * Import an invoice from file or buffer
   * Parses, validates, and optionally books the invoice
   */
  public async importInvoice(
    file: Buffer | string,
    direction: TInvoiceDirection,
    options?: IInvoiceImportOptions
  ): Promise<IInvoice> {
    this.ensureInitialized();
    if (!this.invoiceAdapter || !this.invoiceStorage || !this.invoiceBookingEngine) {
      throw new Error('Invoice components not initialized');
    }
    this.logger.log('info', `Importing ${direction} invoice`);
    // Parse and validate invoice
    const invoice = await this.invoiceAdapter.parseInvoice(file, direction);
    // Store invoice
    await this.invoiceStorage.initialize();
    const contentHash = await this.invoiceStorage.storeInvoice(invoice);
    invoice.contentHash = contentHash;
    // Auto-book if requested
    if (options?.autoBook) {
      const bookingResult = await this.bookInvoice(
        invoice,
        options.bookingRules,
        {
          autoBook: true,
          confidenceThreshold: options.confidenceThreshold || 80,
          skipValidation: options.validateOnly
        }
      );
      if (bookingResult.success && bookingResult.bookingInfo) {
        invoice.bookingInfo = bookingResult.bookingInfo;
        invoice.status = 'posted';
        // Update stored metadata with booking information
        await this.invoiceStorage.updateMetadata(invoice.contentHash, {
          journalEntryId: bookingResult.bookingInfo.journalEntryId,
          transactionIds: bookingResult.bookingInfo.transactionIds
        });
      }
    }
    this.logger.log('info', `Invoice imported successfully: ${invoice.invoiceNumber}`);
    return invoice;
  }
  /**
   * Book an invoice to the ledger
   */
  public async bookInvoice(
    invoice: IInvoice,
    bookingRules?: Partial<IBookingRules>,
    options?: IBookingOptions
  ): Promise<IBookingResult> {
    this.ensureInitialized();
    if (!this.invoiceBookingEngine) {
      throw new Error('Invoice booking engine not initialized');
    }
    this.logger.log('info', `Booking invoice ${invoice.invoiceNumber}`);
    const result = await this.invoiceBookingEngine.bookInvoice(
      invoice,
      bookingRules,
      options
    );
    if (result.success) {
      this.logger.log('info', `Invoice booked successfully with confidence ${result.confidence}%`);
      // Update stored metadata if invoice has a content hash
      if (invoice.contentHash && result.bookingInfo && this.invoiceStorage) {
        await this.invoiceStorage.updateMetadata(invoice.contentHash, {
          journalEntryId: result.bookingInfo.journalEntryId,
          transactionIds: result.bookingInfo.transactionIds
        });
      }
    } else {
      this.logger.log('error', `Invoice booking failed: ${result.errors?.join(', ')}`);
    }
    return result;
  }
  /**
   * Export an invoice in a different format
   */
  public async exportInvoice(
    invoice: IInvoice,
    options: IInvoiceExportOptions
  ): Promise<{ xml: string; pdf?: Buffer }> {
    this.ensureInitialized();
    if (!this.invoiceAdapter) {
      throw new Error('Invoice adapter not initialized');
    }
    this.logger.log('info', `Exporting invoice ${invoice.invoiceNumber} to ${options.format}`);
    // Convert format if needed
    const xml = await this.invoiceAdapter.convertFormat(invoice, options.format);
    // Generate PDF if requested
    let pdf: Buffer | undefined;
    if (options.embedInPdf) {
      const result = await this.invoiceAdapter.generateInvoice(invoice, options.format);
      pdf = result.pdf;
    }
    return { xml, pdf };
  }
  /**
   * Search invoices by filter
   */
  public async searchInvoices(filter: IInvoiceFilter): Promise<IInvoice[]> {
    this.ensureInitialized();
    if (!this.invoiceStorage) {
      throw new Error('Invoice storage not initialized');
    }
    await this.invoiceStorage.initialize();
    const metadata = await this.invoiceStorage.searchInvoices(filter);
    const invoices: IInvoice[] = [];
    for (const meta of metadata) {
      const invoice = await this.invoiceStorage.retrieveInvoice(meta.contentHash);
      if (invoice) {
        invoices.push(invoice);
      }
    }
    return invoices;
  }
  /**
   * Get invoice by content hash
   */
  public async getInvoice(contentHash: string): Promise<IInvoice | null> {
    this.ensureInitialized();
    if (!this.invoiceStorage) {
      throw new Error('Invoice storage not initialized');
    }
    await this.invoiceStorage.initialize();
    return await this.invoiceStorage.retrieveInvoice(contentHash);
  }
  /**
   * Get invoice storage statistics
   */
  public async getInvoiceStatistics(): Promise<any> {
    this.ensureInitialized();
    if (!this.invoiceStorage) {
      throw new Error('Invoice storage not initialized');
    }
    await this.invoiceStorage.initialize();
    return await this.invoiceStorage.getStatistics();
  }
  /**
   * Create EN16931 compliance report for invoices
   */
  public async createInvoiceComplianceReport(): Promise<void> {
    this.ensureInitialized();
    if (!this.invoiceStorage) {
      throw new Error('Invoice storage not initialized');
    }
    await this.invoiceStorage.initialize();
    await this.invoiceStorage.createComplianceReport();
    this.logger.log('info', 'Invoice compliance report created');
  }
  /**
   * Generate an invoice from internal data
   */
  public async generateInvoice(
    invoiceData: Partial<IInvoice>,
    format: IInvoiceExportOptions['format']
  ): Promise<{ xml: string; pdf?: Buffer }> {
    this.ensureInitialized();
    if (!this.invoiceAdapter) {
      throw new Error('Invoice adapter not initialized');
    }
    this.logger.log('info', `Generating invoice in ${format} format`);
    return await this.invoiceAdapter.generateInvoice(invoiceData, format);
  }
 }
@@ -56,6 +56,9 @@ export class Account extends SmartDataDbDoc<Account, Account> {
  @svDb()
  public isSystemAccount: boolean;
  @svDb()
  public isAutomaticAccount: boolean;
  @svDb()
  public createdAt: Date;
@@ -90,6 +93,7 @@ export class Account extends SmartDataDbDoc<Account, Account> {
      this.debitTotal = 0;
      this.creditTotal = 0;
      this.isSystemAccount = true;
      this.isAutomaticAccount = data.isAutomaticAccount || false;
      this.createdAt = new Date();
      this.updatedAt = new Date();
    }
@@ -157,6 +161,85 @@ export class Account extends SmartDataDbDoc<Account, Account> {
    );
  }
  /**
   * Check if account number is in debtor range (10000-69999)
   * Debtor accounts (Debitorenkonten) are individual customer accounts
   */
  public static isInDebtorRange(accountNumber: string): boolean {
    const num = parseInt(accountNumber);
    return num >= 10000 && num <= 69999;
  }
  /**
   * Check if account number is in creditor range (70000-99999)
   * Creditor accounts (Kreditorenkonten) are individual vendor accounts
   */
  public static isInCreditorRange(accountNumber: string): boolean {
    const num = parseInt(accountNumber);
    return num >= 70000 && num <= 99999;
  }
  /**
   * Check if account is an automatic account (Automatikkonto)
   * Automatic accounts like 1400/1600 cannot be posted to directly
   */
  public static isAutomaticAccount(accountNumber: string, skrType: TSKRType): boolean {
    // SKR03: 1400 (Forderungen), 1600 (Verbindlichkeiten)
    // SKR04: 1400 (Forderungen), 1600 (Verbindlichkeiten)
    // Note: In SKR04, 3300 is "Fahrzeugkosten" (vehicle costs), NOT an automatic account
    if (skrType === 'SKR03') {
      return accountNumber === '1400' || accountNumber === '1600';
    } else {
      return accountNumber === '1400' || accountNumber === '1600';
    }
  }
  /**
   * Validate account for posting - throws error if account cannot be posted to
   */
  public static async validateAccountForPosting(
    accountNumber: string,
    skrType: TSKRType,
  ): Promise<void> {
    // Check if automatic account
    if (Account.isAutomaticAccount(accountNumber, skrType)) {
      throw new Error(
        `Account ${accountNumber} is an automatic account (Automatikkonto) and cannot be posted to directly. ` +
        `Use debtor accounts (10000-69999) or creditor accounts (70000-99999) instead.`
      );
    }
    // Get account to verify it exists
    const account = await Account.getAccountByNumber(accountNumber, skrType);
    if (!account) {
      throw new Error(
        `Account ${accountNumber} not found in ${skrType}. ` +
        `Please create the account before posting.`
      );
    }
    // Check if account is active
    if (!account.isActive) {
      throw new Error(
        `Account ${accountNumber} is inactive and cannot be posted to.`
      );
    }
  }
  /**
   * Check if this account instance is a debtor account
   */
  public isDebtorAccount(): boolean {
    return Account.isInDebtorRange(this.accountNumber);
  }
  /**
   * Check if this account instance is a creditor account
   */
  public isCreditorAccount(): boolean {
    return Account.isInCreditorRange(this.accountNumber);
  }
  public async updateBalance(
    debitAmount: number = 0,
    creditAmount: number = 0,
@@ -209,19 +292,33 @@ export class Account extends SmartDataDbDoc<Account, Account> {
  public async beforeSave(): Promise<void> {
    // Validate account number format
-    if (!this.accountNumber || this.accountNumber.length !== 4) {
+    const accountLength = this.accountNumber?.length || 0;
    if (!this.accountNumber || (accountLength !== 4 && accountLength !== 5)) {
      throw new Error(
-        `Invalid account number format: ${this.accountNumber}. Must be 4 digits.`,
+        `Invalid account number format: ${this.accountNumber}. Must be 4 digits (standard SKR) or 5 digits (debtor/creditor).`,
      );
    }
    // Validate account number is numeric
-    if (!/^\d{4}$/.test(this.accountNumber)) {
+    if (!/^\d{4,5}$/.test(this.accountNumber)) {
      throw new Error(
        `Account number must contain only digits: ${this.accountNumber}`,
      );
    }
    // For 5-digit accounts, validate they are in debtor (10000-69999) or creditor (70000-99999) ranges
    if (accountLength === 5) {
      const accountNum = parseInt(this.accountNumber);
      const isDebtor = accountNum >= 10000 && accountNum <= 69999;
      const isCreditor = accountNum >= 70000 && accountNum <= 99999;
      if (!isDebtor && !isCreditor) {
        throw new Error(
          `5-digit account number ${this.accountNumber} must be in debtor range (10000-69999) or creditor range (70000-99999).`,
        );
      }
    }
    // Validate account class matches first digit
    const firstDigit = parseInt(this.accountNumber[0]);
    if (this.accountClass !== firstDigit) {
@@ -234,5 +331,11 @@ export class Account extends SmartDataDbDoc<Account, Account> {
    if (this.skrType !== 'SKR03' && this.skrType !== 'SKR04') {
      throw new Error(`Invalid SKR type: ${this.skrType}`);
    }
    // Mark automatic accounts (Automatikkonten)
    // These are summary accounts that cannot be posted to directly
    if (Account.isAutomaticAccount(this.accountNumber, this.skrType)) {
      this.isAutomaticAccount = true;
    }
  }
 }
@@ -2,6 +2,11 @@ import * as plugins from './plugins.js';
 import { getDbSync } from './skr.database.js';
 import { Account } from './skr.classes.account.js';
 import { Transaction } from './skr.classes.transaction.js';
 import {
  validatePostingKey,
  validatePostingKeyConsistency,
  getPostingKeyDescription,
 } from './skr.postingkeys.js';
 import type {
  TSKRType,
  IJournalEntry,
@@ -96,6 +101,8 @@ export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
      this.postedAt = null;
      this.createdBy = 'system';
      // Normalize any negative amounts to the correct side
      this.sanitizeLines();
      // Calculate totals
      this.calculateTotals();
    }
@@ -107,6 +114,36 @@ export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
    return `JE-${timestamp}-${random}`;
  }
  private sanitizeLines(): void {
    for (const line of this.lines) {
      // Check if both debit and credit are set (not allowed)
      if (line.debit !== undefined && line.debit !== 0 && 
          line.credit !== undefined && line.credit !== 0) {
        throw new Error('A line cannot have both debit and credit amounts');
      }
      // Handle negative debit - convert to positive credit
      if (line.debit !== undefined && line.debit < 0) {
        line.credit = Math.abs(line.debit);
        delete (line as any).debit;
      }
      // Handle negative credit - convert to positive debit
      if (line.credit !== undefined && line.credit < 0) {
        line.debit = Math.abs(line.credit);
        delete (line as any).credit;
      }
      // Check that at least one side has a positive value
      const hasDebit = line.debit !== undefined && line.debit > 0;
      const hasCredit = line.credit !== undefined && line.credit > 0;
      if (!hasDebit && !hasCredit) {
        throw new Error('Either debit or credit must be a positive number');
      }
    }
  }
  private calculateTotals(): void {
    this.totalDebits = 0;
    this.totalCredits = 0;
@@ -180,22 +217,91 @@ export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
      throw new Error('Journal entry must have at least 2 lines');
    }
-    // Validate all accounts exist and are active
+    // Validate all accounts exist, are active, and can be posted to
    const validationErrors: string[] = [];
    const validationWarnings: string[] = [];
    // Check if this journal entry has VAT lines (for smarter posting key validation)
    const hasVATLines = this.lines.some(line =>
      line.accountNumber === '1571' || line.accountNumber === '1771' || line.accountNumber === '1576'
    );
    for (const line of this.lines) {
      // Validate posting key is present (REQUIRED)
      if (!line.postingKey) {
        validationErrors.push(
          `Line for account ${line.accountNumber} is missing required posting key (Buchungsschlüssel). ` +
          `Posting keys are mandatory for DATEV compliance.`
        );
        continue; // Skip further validation for this line
      }
      // Validate account is not an automatic account (Automatikkonto)
      try {
        await Account.validateAccountForPosting(line.accountNumber, this.skrType);
      } catch (error) {
        validationErrors.push(error.message);
        continue; // Skip further validation for this line
      }
      // Get account for posting key validation
      const account = await Account.getAccountByNumber(
        line.accountNumber,
        this.skrType,
      );
      if (!account) {
-        throw new Error(
+        validationErrors.push(
          `Account ${line.accountNumber} not found for ${this.skrType}`,
        );
        continue;
      }
      if (!account.isActive) {
-        throw new Error(`Account ${line.accountNumber} is not active`);
+        validationErrors.push(`Account ${line.accountNumber} is not active`);
        continue;
      }
      // Validate posting key for this line
      const amount = line.debit || line.credit || 0;
      // For journal entries with VAT lines, pass amount as vatAmount to satisfy validation
      const postingKeyValidation = validatePostingKey(
        line.postingKey,
        line.accountNumber,
        amount,
        hasVATLines ? amount : undefined  // If entry has VAT lines, we consider the validation satisfied
      );
      if (!postingKeyValidation.isValid) {
        validationErrors.push(...postingKeyValidation.errors);
      }
      if (postingKeyValidation.warnings.length > 0) {
        validationWarnings.push(...postingKeyValidation.warnings);
      }
    }
    // Validate posting key consistency across all lines
    const consistencyValidation = validatePostingKeyConsistency(this.lines);
    if (!consistencyValidation.isValid) {
      validationErrors.push(...consistencyValidation.errors);
    }
    if (consistencyValidation.warnings.length > 0) {
      validationWarnings.push(...consistencyValidation.warnings);
    }
    // Log warnings but don't fail validation
    if (validationWarnings.length > 0) {
      console.warn('Journal entry validation warnings:');
      validationWarnings.forEach(warning => console.warn(`  - ${warning}`));
    }
    // Throw if any errors
    if (validationErrors.length > 0) {
      throw new Error(
        'Journal entry validation failed:\n' +
        validationErrors.map(e => `  - ${e}`).join('\n')
      );
    }
  }
@@ -204,6 +310,8 @@ export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
      throw new Error('Journal entry is already posted');
    }
    // Normalize any negative amounts to the correct side
    this.sanitizeLines();
    // Validate before posting
    await this.validate();
@@ -230,28 +338,41 @@ export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
      transactions.push(transaction);
    } else {
      // Complex entry: multiple debits and/or credits
-      // Create transactions to balance the entry
+      // Build working queues with remaining amounts (don't mutate original lines)
-      for (const debitLine of debitLines) {
+      const debitQueue = debitLines.map(l => ({ 
-        for (const creditLine of creditLines) {
+        line: l, 
-          const amount = Math.min(debitLine.debit || 0, creditLine.credit || 0);
+        remaining: l.debit || 0 
      }));
      const creditQueue = creditLines.map(l => ({ 
        line: l, 
        remaining: l.credit || 0 
      }));
-          if (amount > 0) {
+      // Create transactions to balance the entry
      for (const d of debitQueue) {
        for (const c of creditQueue) {
          const amount = Math.min(d.remaining, c.remaining);
          if (amount > 0.0000001) { // small epsilon to avoid float artifacts
            const transaction = await Transaction.createTransaction({
              date: this.date,
-              debitAccount: debitLine.accountNumber,
+              debitAccount: d.line.accountNumber,
-              creditAccount: creditLine.accountNumber,
+              creditAccount: c.line.accountNumber,
-              amount: amount,
+              amount: Math.round(amount * 100) / 100, // round to 2 decimals
-              description: `${this.description} - ${debitLine.description || creditLine.description || ''}`,
+              description: `${this.description} - ${d.line.description || c.line.description || ''}`,
              reference: this.reference,
              skrType: this.skrType,
-              costCenter: debitLine.costCenter || creditLine.costCenter,
+              costCenter: d.line.costCenter || c.line.costCenter,
            });
            transactions.push(transaction);
-
+            
-            // Reduce amounts for tracking
+            // Reduce remaining amounts in working copies (not original lines)
-            if (debitLine.debit) debitLine.debit -= amount;
+            d.remaining -= amount;
-            if (creditLine.credit) creditLine.credit -= amount;
+            c.remaining -= amount;
          }
          if (d.remaining <= 0.0000001) break;
        }
      }
    }
@@ -278,6 +399,7 @@ export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
      credit: line.debit, // Swap
      description: `Reversal: ${line.description || ''}`,
      costCenter: line.costCenter,
      postingKey: line.postingKey, // Keep same posting key for reversal
    }));
    const reversalEntry = new JournalEntry({
@@ -299,6 +421,8 @@ export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
  }
  public async beforeSave(): Promise<void> {
    // Normalize any negative amounts to the correct side
    this.sanitizeLines();
    // Recalculate totals before saving
    this.calculateTotals();
@@ -9,6 +9,14 @@ import type {
  IJournalEntryLine,
  IAccountBalance,
 } from './skr.types.js';
 import { SKR03_ACCOUNTS } from './skr03.data.js';
 import { SKR04_ACCOUNTS } from './skr04.data.js';
 // Module-level Maps for O(1) SKR standard lookups
 const STANDARD_SKR_MAP = {
  SKR03: new Map(SKR03_ACCOUNTS.map(a => [a.accountNumber, a])),
  SKR04: new Map(SKR04_ACCOUNTS.map(a => [a.accountNumber, a])),
 };
 export class Ledger {
  private logger: plugins.smartlog.Smartlog;
@@ -81,6 +89,12 @@ export class Ledger {
    const accountNumbers = journalData.lines.map((line) => line.accountNumber);
    await this.validateAccounts(accountNumbers);
    // Validate against SKR standard (warnings only by default)
    await this.validateAccountsAgainstSKR(journalData.lines, { 
      strict: false,  // Start with warnings only
      warnOnNameMismatch: false  // Names vary, don't spam logs
    });
    // Validate journal entry is balanced
    this.validateJournalBalance(journalData.lines);
@@ -139,6 +153,77 @@ export class Ledger {
    }
  }
  /**
   * Validate accounts against SKR standard data
   */
  private async validateAccountsAgainstSKR(
    lines: IJournalEntryLine[],
    options?: { strict?: boolean; warnOnNameMismatch?: boolean }
  ): Promise<void> {
    const { strict = false, warnOnNameMismatch = false } = options || {};
    const skrMap = STANDARD_SKR_MAP[this.skrType];
    if (!skrMap) {
      this.logger.log('warn', `No SKR standard map available for ${this.skrType}`);
      return;
    }
    const uniqueAccountNumbers = [...new Set(lines.map(line => line.accountNumber))];
    for (const accountNumber of uniqueAccountNumbers) {
      const standardAccount = skrMap.get(accountNumber);
      if (!standardAccount) {
        // Special case: SKR04 class 8 is designated for custom accounts ("frei")
        if (this.skrType === 'SKR04' && accountNumber.startsWith('8')) {
          this.logger.log('debug', `Account ${accountNumber} is in SKR04 class 8 (custom accounts allowed)`);
          continue;
        }
        const message = `Account ${accountNumber} is not a standard ${this.skrType} account`;
        if (strict) {
          throw new Error(message);
        } else {
          this.logger.log('warn', message);
        }
        continue;
      }
      // Get actual account from database to compare
      const dbAccount = await Account.getAccountByNumber(accountNumber, this.skrType);
      if (!dbAccount) {
        // Account doesn't exist in DB, will be caught by validateAccounts()
        continue;
      }
      // Validate type and class match SKR standard
      if (dbAccount.accountType !== standardAccount.accountType) {
        const message = `Account ${accountNumber} type mismatch: expected '${standardAccount.accountType}', got '${dbAccount.accountType}'`;
        if (strict) {
          throw new Error(message);
        } else {
          this.logger.log('warn', message);
        }
      }
      if (dbAccount.accountClass !== standardAccount.accountClass) {
        const message = `Account ${accountNumber} class mismatch: expected ${standardAccount.accountClass}, got ${dbAccount.accountClass}`;
        if (strict) {
          throw new Error(message);
        } else {
          this.logger.log('warn', message);
        }
      }
      // Warn on name mismatch (common and acceptable in practice)
      if (warnOnNameMismatch && dbAccount.accountName !== standardAccount.accountName) {
        this.logger.log('info', 
          `Account ${accountNumber} name differs from SKR standard: '${dbAccount.accountName}' vs '${standardAccount.accountName}'`
        );
      }
    }
  }
  /**
   * Reverse a transaction
   */
@@ -333,6 +418,7 @@ export class Ledger {
          accountNumber: account.accountNumber,
          debit: Math.abs(balance),
          description: `Closing ${account.accountName}`,
          postingKey: 40, // Tax-free - internal closing entry
        });
        totalRevenue += Math.abs(balance);
      }
@@ -344,6 +430,7 @@ export class Ledger {
        accountNumber: closingAccountNumber,
        credit: totalRevenue,
        description: 'Revenue closing to P&L',
        postingKey: 40, // Tax-free - internal closing entry
      });
      const revenueClosingEntry = await this.postJournalEntry({
@@ -373,6 +460,7 @@ export class Ledger {
          accountNumber: account.accountNumber,
          credit: Math.abs(balance),
          description: `Closing ${account.accountName}`,
          postingKey: 40, // Tax-free - internal closing entry
        });
        totalExpense += Math.abs(balance);
      }
@@ -384,6 +472,7 @@ export class Ledger {
        accountNumber: closingAccountNumber,
        debit: totalExpense,
        description: 'Expense closing to P&L',
        postingKey: 40, // Tax-free - internal closing entry
      });
      const expenseClosingEntry = await this.postJournalEntry({
@@ -122,11 +122,11 @@ export class Reports {
        const entry: IIncomeStatementEntry = {
          accountNumber: account.accountNumber,
          accountName: account.accountName,
-          amount: Math.abs(balance),
+          amount: balance, // Keep the sign for correct calculation
        };
        revenueEntries.push(entry);
-        totalRevenue += Math.abs(balance);
+        totalRevenue += balance; // Revenue accounts normally have credit balance (positive)
      }
    }
@@ -138,23 +138,24 @@ export class Reports {
        const entry: IIncomeStatementEntry = {
          accountNumber: account.accountNumber,
          accountName: account.accountName,
-          amount: Math.abs(balance),
+          amount: balance, // Keep the sign - negative balance reduces expenses
        };
        expenseEntries.push(entry);
-        totalExpenses += Math.abs(balance);
+        totalExpenses += balance; // Expense accounts normally have debit balance (positive)
                                  // But credit balances (negative) reduce total expenses
      }
    }
-    // Calculate percentages
+    // Calculate percentages using absolute values to avoid negative percentages
    revenueEntries.forEach((entry) => {
      entry.percentage =
-        totalRevenue > 0 ? (entry.amount / totalRevenue) * 100 : 0;
+        totalRevenue !== 0 ? (Math.abs(entry.amount) / Math.abs(totalRevenue)) * 100 : 0;
    });
    expenseEntries.forEach((entry) => {
      entry.percentage =
-        totalRevenue > 0 ? (entry.amount / totalRevenue) * 100 : 0;
+        totalRevenue !== 0 ? (Math.abs(entry.amount) / Math.abs(totalRevenue)) * 100 : 0;
    });
    // Sort entries by account number
@@ -214,7 +215,7 @@ export class Reports {
        const entry: IBalanceSheetEntry = {
          accountNumber: account.accountNumber,
          accountName: account.accountName,
-          amount: Math.abs(balance),
+          amount: balance, // Keep the sign for display
        };
        // Classify as current or fixed based on account class
@@ -224,7 +225,7 @@ export class Reports {
          fixedAssets.push(entry);
        }
-        totalAssets += Math.abs(balance);
+        totalAssets += balance; // Add with sign to get correct total
      }
    }
@@ -240,7 +241,7 @@ export class Reports {
        const entry: IBalanceSheetEntry = {
          accountNumber: account.accountNumber,
          accountName: account.accountName,
-          amount: Math.abs(balance),
+          amount: balance, // Keep the sign for display
        };
        // Classify as current or long-term based on account number
@@ -253,7 +254,7 @@ export class Reports {
          longTermLiabilities.push(entry);
        }
-        totalLiabilities += Math.abs(balance);
+        totalLiabilities += balance; // Add with sign to get correct total
      }
    }
@@ -268,23 +269,27 @@ export class Reports {
        const entry: IBalanceSheetEntry = {
          accountNumber: account.accountNumber,
          accountName: account.accountName,
-          amount: Math.abs(balance),
+          amount: balance, // Keep the sign for display
        };
        equityEntries.push(entry);
-        totalEquity += Math.abs(balance);
+        totalEquity += balance; // Add with sign to get correct total
      }
    }
-    // Add current year profit/loss
+    // Add current year profit/loss only if accounts haven't been closed
    // Check if revenue/expense accounts have non-zero balances (indicates not closed)
    const incomeStatement = await this.getIncomeStatement(params);
-    if (incomeStatement.netIncome !== 0) {
+    
    // Only add current year profit/loss if we have unclosed revenue/expense accounts
    // (i.e., the income statement shows non-zero revenue or expenses)
    if (incomeStatement.netIncome !== 0 && (incomeStatement.totalRevenue !== 0 || incomeStatement.totalExpenses !== 0)) {
      equityEntries.push({
        accountNumber: '9999',
        accountName: 'Current Year Profit/Loss',
-        amount: Math.abs(incomeStatement.netIncome),
+        amount: incomeStatement.netIncome, // Keep the sign
      });
-      totalEquity += Math.abs(incomeStatement.netIncome);
+      totalEquity += incomeStatement.netIncome; // Add with sign
    }
    // Sort entries
@@ -344,9 +349,28 @@ export class Reports {
    // Apply date filter if provided
    if (params?.dateFrom || params?.dateTo) {
      // Normalize dates for inclusive comparison
      const dateFrom = params.dateFrom ? new Date(params.dateFrom) : null;
      const dateTo = params.dateTo ? new Date(params.dateTo) : null;
      // Set dateFrom to start of day (00:00:00.000)
      if (dateFrom) {
        dateFrom.setHours(0, 0, 0, 0);
      }
      // Set dateTo to end of day (23:59:59.999) for inclusive comparison
      if (dateTo) {
        dateTo.setHours(23, 59, 59, 999);
      }
      transactions = transactions.filter((transaction) => {
-        if (params.dateFrom && transaction.date < params.dateFrom) return false;
+        const txDate = transaction.date instanceof Date 
-        if (params.dateTo && transaction.date > params.dateTo) return false;
+          ? transaction.date 
          : new Date(transaction.date);
        const txTime = txDate.getTime();
        if (dateFrom && txTime < dateFrom.getTime()) return false;
        if (dateTo && txTime > dateTo.getTime()) return false;
        return true;
      });
    }
@@ -453,9 +477,28 @@ export class Reports {
    // Apply date filter
    if (params?.dateFrom || params?.dateTo) {
      // Normalize dates for inclusive comparison
      const dateFrom = params.dateFrom ? new Date(params.dateFrom) : null;
      const dateTo = params.dateTo ? new Date(params.dateTo) : null;
      // Set dateFrom to start of day (00:00:00.000)
      if (dateFrom) {
        dateFrom.setHours(0, 0, 0, 0);
      }
      // Set dateTo to end of day (23:59:59.999) for inclusive comparison
      if (dateTo) {
        dateTo.setHours(23, 59, 59, 999);
      }
      transactions = transactions.filter((transaction) => {
-        if (params.dateFrom && transaction.date < params.dateFrom) return false;
+        const txDate = transaction.date instanceof Date 
-        if (params.dateTo && transaction.date > params.dateTo) return false;
+          ? transaction.date 
          : new Date(transaction.date);
        const txTime = txDate.getTime();
        if (dateFrom && txTime < dateFrom.getTime()) return false;
        if (dateTo && txTime > dateTo.getTime()) return false;
        return true;
      });
    }
@@ -0,0 +1,154 @@
 import * as plugins from './plugins.js';
 import * as path from 'path';
 import type { IAccountData, TSKRType } from './skr.types.js';
 // Extended interface for export with additional fields
 export interface IAccountDataExport extends IAccountData {
  parentAccount?: string;
  defaultTaxCode?: string;
  activeFrom?: Date | string;
  activeTo?: Date | string;
 }
 export interface IAccountExportRow {
  account_code: string;
  name: string;
  type: string;
  class: number;
  parent?: string;
  skr_set: TSKRType;
  tax_code_default?: string;
  active_from?: string;
  active_to?: string;
  description?: string;
  is_active: boolean;
 }
 export class AccountsExporter {
  private exportPath: string;
  private accounts: IAccountExportRow[] = [];
  constructor(exportPath: string) {
    this.exportPath = exportPath;
  }
  /**
   * Adds an account to the export
   */
  public addAccount(account: IAccountDataExport): void {
    const exportRow: IAccountExportRow = {
      account_code: account.accountNumber,
      name: account.accountName,
      type: account.accountType,
      class: account.accountClass,
      parent: account.parentAccount,
      skr_set: account.skrType,
      tax_code_default: account.defaultTaxCode,
      active_from: account.activeFrom ? this.formatDate(account.activeFrom) : undefined,
      active_to: account.activeTo ? this.formatDate(account.activeTo) : undefined,
      description: account.description,
      is_active: account.isActive !== false
    };
    this.accounts.push(exportRow);
  }
  /**
   * Exports accounts to CSV format
   */
  public async exportToCSV(): Promise<void> {
    const csvPath = path.join(this.exportPath, 'data', 'accounting', 'accounts.csv');
    await plugins.smartfile.fs.ensureDir(path.dirname(csvPath));
    // Create CSV header
    const headers = [
      'account_code',
      'name',
      'type',
      'class',
      'parent',
      'skr_set',
      'tax_code_default',
      'active_from',
      'active_to',
      'description',
      'is_active'
    ];
    let csvContent = headers.join(',') + '\n';
    // Add account rows
    for (const account of this.accounts) {
      const row = [
        this.escapeCSV(account.account_code),
        this.escapeCSV(account.name),
        this.escapeCSV(account.type),
        account.class.toString(),
        this.escapeCSV(account.parent || ''),
        this.escapeCSV(account.skr_set),
        this.escapeCSV(account.tax_code_default || ''),
        this.escapeCSV(account.active_from || ''),
        this.escapeCSV(account.active_to || ''),
        this.escapeCSV(account.description || ''),
        account.is_active.toString()
      ];
      csvContent += row.join(',') + '\n';
    }
    await plugins.smartfile.memory.toFs(csvContent, csvPath);
  }
  /**
   * Exports accounts to JSON format (alternative)
   */
  public async exportToJSON(): Promise<void> {
    const jsonPath = path.join(this.exportPath, 'data', 'accounting', 'accounts.json');
    await plugins.smartfile.fs.ensureDir(path.dirname(jsonPath));
    const jsonData = {
      schema_version: '1.0',
      export_date: new Date().toISOString(),
      accounts: this.accounts
    };
    await plugins.smartfile.memory.toFs(
      JSON.stringify(jsonData, null, 2),
      jsonPath
    );
  }
  /**
   * Escapes CSV values
   */
  private escapeCSV(value: string): string {
    if (value.includes(',') || value.includes('"') || value.includes('\n')) {
      return `"${value.replace(/"/g, '""')}"`;
    }
    return value;
  }
  /**
   * Formats a date to ISO date string
   */
  private formatDate(date: Date | string): string {
    if (typeof date === 'string') {
      return date.split('T')[0];
    }
    return date.toISOString().split('T')[0];
  }
  /**
   * Gets the number of accounts
   */
  public getAccountCount(): number {
    return this.accounts.length;
  }
  /**
   * Clears the accounts list
   */
  public clear(): void {
    this.accounts = [];
  }
 }
@@ -0,0 +1,270 @@
 import * as plugins from './plugins.js';
 import * as path from 'path';
 import type { IAccountBalance } from './skr.types.js';
 // Extended interface for export with additional fields
 export interface IAccountBalanceExport extends IAccountBalance {
  openingBalance?: number;
  transactionCount?: number;
 }
 export interface IBalanceExportRow {
  account_code: string;
  account_name: string;
  fiscal_year: number;
  period?: string;
  opening_balance: string;
  closing_balance: string;
  debit_sum: string;
  credit_sum: string;
  balance: string;
  transaction_count: number;
 }
 export class BalancesExporter {
  private exportPath: string;
  private balances: IBalanceExportRow[] = [];
  private fiscalYear: number;
  constructor(exportPath: string, fiscalYear: number) {
    this.exportPath = exportPath;
    this.fiscalYear = fiscalYear;
  }
  /**
   * Adds a balance entry to the export
   */
  public addBalance(
    accountCode: string,
    accountName: string,
    balance: IAccountBalanceExport,
    period?: string
  ): void {
    const exportRow: IBalanceExportRow = {
      account_code: accountCode,
      account_name: accountName,
      fiscal_year: this.fiscalYear,
      period: period,
      opening_balance: (balance.openingBalance || 0).toFixed(2),
      closing_balance: balance.balance.toFixed(2),
      debit_sum: balance.debitTotal.toFixed(2),
      credit_sum: balance.creditTotal.toFixed(2),
      balance: balance.balance.toFixed(2),
      transaction_count: balance.transactionCount || 0
    };
    this.balances.push(exportRow);
  }
  /**
   * Exports balances to CSV format
   */
  public async exportToCSV(): Promise<void> {
    const csvPath = path.join(this.exportPath, 'data', 'accounting', 'balances.csv');
    await plugins.smartfile.fs.ensureDir(path.dirname(csvPath));
    // Create CSV header
    const headers = [
      'account_code',
      'account_name',
      'fiscal_year',
      'period',
      'opening_balance',
      'closing_balance',
      'debit_sum',
      'credit_sum',
      'balance',
      'transaction_count'
    ];
    let csvContent = headers.join(',') + '\n';
    // Sort balances by account code
    this.balances.sort((a, b) => a.account_code.localeCompare(b.account_code));
    // Add balance rows
    for (const balance of this.balances) {
      const row = [
        this.escapeCSV(balance.account_code),
        this.escapeCSV(balance.account_name),
        balance.fiscal_year.toString(),
        this.escapeCSV(balance.period || ''),
        balance.opening_balance,
        balance.closing_balance,
        balance.debit_sum,
        balance.credit_sum,
        balance.balance,
        balance.transaction_count.toString()
      ];
      csvContent += row.join(',') + '\n';
    }
    await plugins.smartfile.memory.toFs(csvContent, csvPath);
  }
  /**
   * Exports trial balance (Summen- und Saldenliste)
   */
  public async exportTrialBalance(): Promise<void> {
    const csvPath = path.join(this.exportPath, 'data', 'accounting', 'trial_balance.csv');
    await plugins.smartfile.fs.ensureDir(path.dirname(csvPath));
    // Create CSV header for trial balance
    const headers = [
      'Konto',
      'Bezeichnung',
      'Anfangssaldo',
      'Soll',
      'Haben',
      'Saldo',
      'Endsaldo'
    ];
    let csvContent = headers.join(',') + '\n';
    // Add rows with German formatting
    for (const balance of this.balances) {
      const row = [
        this.escapeCSV(balance.account_code),
        this.escapeCSV(balance.account_name),
        this.formatGermanNumber(parseFloat(balance.opening_balance)),
        this.formatGermanNumber(parseFloat(balance.debit_sum)),
        this.formatGermanNumber(parseFloat(balance.credit_sum)),
        this.formatGermanNumber(parseFloat(balance.debit_sum) - parseFloat(balance.credit_sum)),
        this.formatGermanNumber(parseFloat(balance.closing_balance))
      ];
      csvContent += row.join(',') + '\n';
    }
    // Add totals row
    const totalDebit = this.balances.reduce((sum, b) => sum + parseFloat(b.debit_sum), 0);
    const totalCredit = this.balances.reduce((sum, b) => sum + parseFloat(b.credit_sum), 0);
    csvContent += '\n';
    csvContent += [
      'SUMME',
      '',
      '',
      this.formatGermanNumber(totalDebit),
      this.formatGermanNumber(totalCredit),
      this.formatGermanNumber(totalDebit - totalCredit),
      ''
    ].join(',') + '\n';
    await plugins.smartfile.memory.toFs(csvContent, csvPath);
  }
  /**
   * Exports balances to JSON format
   */
  public async exportToJSON(): Promise<void> {
    const jsonPath = path.join(this.exportPath, 'data', 'accounting', 'balances.json');
    await plugins.smartfile.fs.ensureDir(path.dirname(jsonPath));
    const jsonData = {
      schema_version: '1.0',
      export_date: new Date().toISOString(),
      fiscal_year: this.fiscalYear,
      balances: this.balances,
      totals: {
        total_debit: this.balances.reduce((sum, b) => sum + parseFloat(b.debit_sum), 0).toFixed(2),
        total_credit: this.balances.reduce((sum, b) => sum + parseFloat(b.credit_sum), 0).toFixed(2),
        account_count: this.balances.length
      }
    };
    await plugins.smartfile.memory.toFs(
      JSON.stringify(jsonData, null, 2),
      jsonPath
    );
  }
  /**
   * Generates balance summary for specific account classes
   */
  public async exportClassSummary(): Promise<void> {
    const csvPath = path.join(this.exportPath, 'data', 'accounting', 'class_summary.csv');
    await plugins.smartfile.fs.ensureDir(path.dirname(csvPath));
    // Group balances by account class (first digit of account code)
    const classSummary: { [key: string]: { debit: number; credit: number; balance: number } } = {};
    for (const balance of this.balances) {
      const accountClass = balance.account_code.charAt(0);
      if (!classSummary[accountClass]) {
        classSummary[accountClass] = { debit: 0, credit: 0, balance: 0 };
      }
      classSummary[accountClass].debit += parseFloat(balance.debit_sum);
      classSummary[accountClass].credit += parseFloat(balance.credit_sum);
      classSummary[accountClass].balance += parseFloat(balance.balance);
    }
    // Create CSV
    let csvContent = 'Kontenklasse,Bezeichnung,Soll,Haben,Saldo\n';
    const classNames: { [key: string]: string } = {
      '0': 'Anlagevermögen',
      '1': 'Umlaufvermögen',
      '2': 'Eigenkapital',
      '3': 'Fremdkapital',
      '4': 'Betriebliche Erträge',
      '5': 'Materialaufwand',
      '6': 'Betriebsaufwand',
      '7': 'Weitere Aufwendungen',
      '8': 'Erträge',
      '9': 'Abschlusskonten'
    };
    for (const [classNum, summary] of Object.entries(classSummary)) {
      const row = [
        classNum,
        this.escapeCSV(classNames[classNum] || `Klasse ${classNum}`),
        this.formatGermanNumber(summary.debit),
        this.formatGermanNumber(summary.credit),
        this.formatGermanNumber(summary.balance)
      ];
      csvContent += row.join(',') + '\n';
    }
    await plugins.smartfile.memory.toFs(csvContent, csvPath);
  }
  /**
   * Escapes CSV values
   */
  private escapeCSV(value: string): string {
    if (value.includes(',') || value.includes('"') || value.includes('\n')) {
      return `"${value.replace(/"/g, '""')}"`;
    }
    return value;
  }
  /**
   * Formats number in German format (1.234,56)
   */
  private formatGermanNumber(value: number): string {
    return value.toLocaleString('de-DE', {
      minimumFractionDigits: 2,
      maximumFractionDigits: 2
    });
  }
  /**
   * Gets the number of balance entries
   */
  public getBalanceCount(): number {
    return this.balances.length;
  }
  /**
   * Clears the balances list
   */
  public clear(): void {
    this.balances = [];
  }
 }
@@ -0,0 +1,249 @@
 import * as plugins from './plugins.js';
 import * as path from 'path';
 import type { ITransactionData, IJournalEntry, IJournalEntryLine } from './skr.types.js';
 import { createWriteStream, type WriteStream } from 'fs';
 // Extended interfaces for export with additional tracking fields
 export interface ITransactionDataExport extends ITransactionData {
  _id?: string;
  postingDate?: Date;
  currency?: string;
  createdAt?: Date | string;
  modifiedAt?: Date | string;
  reversalOf?: string;
  reversedBy?: string;
  taxCode?: string;
  project?: string;
  vatAccount?: string;
 }
 export interface IJournalEntryExport extends IJournalEntry {
  _id?: string;
  postingDate?: Date;
  currency?: string;
  journal?: string;
  createdAt?: Date | string;
  modifiedAt?: Date | string;
  reversalOf?: string;
  reversedBy?: string;
 }
 export interface IJournalEntryLineExport extends IJournalEntryLine {
  taxCode?: string;
  project?: string;
 }
 export interface ILedgerEntry {
  schema_version: string;
  entry_id: string;
  booking_date: string;
  posting_date: string;
  period?: string;
  currency: string;
  journal: string;
  description: string;
  reference?: string;
  lines: ILedgerLine[];
  document_refs?: IDocumentRef[];
  created_at: string;
  modified_at?: string;
  user?: string;
  reversal_of?: string;
  reversed_by?: string;
 }
 export interface ILedgerLine {
  posting_id: string;
  account_code: string;
  debit: string;
  credit: string;
  tax_code?: string;
  cost_center?: string;
  project?: string;
  description?: string;
 }
 export interface IDocumentRef {
  content_hash: string;
  doc_role: 'invoice' | 'receipt' | 'contract' | 'bank-statement' | 'other';
  doc_mime: string;
  doc_original_name?: string;
 }
 export class LedgerExporter {
  private exportPath: string;
  private stream: WriteStream | null = null;
  private entryCount: number = 0;
  constructor(exportPath: string) {
    this.exportPath = exportPath;
  }
  /**
   * Initializes the NDJSON export stream
   */
  public async initialize(): Promise<void> {
    const ledgerPath = path.join(this.exportPath, 'data', 'accounting', 'ledger.ndjson');
    await plugins.smartfile.fs.ensureDir(path.dirname(ledgerPath));
    this.stream = createWriteStream(ledgerPath, {
      encoding: 'utf8',
      flags: 'w'
    });
  }
  /**
   * Exports a transaction as a ledger entry
   */
  public async exportTransaction(transaction: ITransactionDataExport): Promise<void> {
    if (!this.stream) {
      throw new Error('Ledger exporter not initialized');
    }
    const entry: ILedgerEntry = {
      schema_version: '1.0',
      entry_id: transaction._id || plugins.smartunique.shortId(),
      booking_date: this.formatDate(transaction.date),
      posting_date: this.formatDate(transaction.postingDate || transaction.date),
      currency: transaction.currency || 'EUR',
      journal: 'GL',
      description: transaction.description,
      reference: transaction.reference,
      lines: [],
      created_at: transaction.createdAt ? new Date(transaction.createdAt).toISOString() : new Date().toISOString(),
      modified_at: transaction.modifiedAt ? new Date(transaction.modifiedAt).toISOString() : undefined,
      reversal_of: transaction.reversalOf,
      reversed_by: transaction.reversedBy
    };
    // Add debit line
    if (transaction.amount > 0) {
      entry.lines.push({
        posting_id: `${entry.entry_id}-1`,
        account_code: transaction.debitAccount,
        debit: transaction.amount.toFixed(2),
        credit: '0.00',
        tax_code: transaction.taxCode,
        cost_center: transaction.costCenter,
        project: transaction.project
      });
      // Add credit line
      entry.lines.push({
        posting_id: `${entry.entry_id}-2`,
        account_code: transaction.creditAccount,
        debit: '0.00',
        credit: transaction.amount.toFixed(2)
      });
    }
    // Add VAT lines if applicable
    if (transaction.vatAmount && transaction.vatAmount > 0) {
      entry.lines.push({
        posting_id: `${entry.entry_id}-3`,
        account_code: transaction.vatAccount || '1576', // Default VAT account
        debit: transaction.vatAmount.toFixed(2),
        credit: '0.00',
        description: 'Vorsteuer'
      });
    }
    await this.writeLine(entry);
  }
  /**
   * Exports a journal entry
   */
  public async exportJournalEntry(journalEntry: IJournalEntryExport): Promise<void> {
    if (!this.stream) {
      throw new Error('Ledger exporter not initialized');
    }
    const entry: ILedgerEntry = {
      schema_version: '1.0',
      entry_id: journalEntry._id || plugins.smartunique.shortId(),
      booking_date: this.formatDate(journalEntry.date),
      posting_date: this.formatDate(journalEntry.postingDate || journalEntry.date),
      currency: journalEntry.currency || 'EUR',
      journal: journalEntry.journal || 'GL',
      description: journalEntry.description,
      reference: journalEntry.reference,
      lines: [],
      created_at: journalEntry.createdAt ? new Date(journalEntry.createdAt).toISOString() : new Date().toISOString(),
      modified_at: journalEntry.modifiedAt ? new Date(journalEntry.modifiedAt).toISOString() : undefined,
      reversal_of: journalEntry.reversalOf,
      reversed_by: journalEntry.reversedBy
    };
    // Convert journal entry lines
    journalEntry.lines.forEach((line, index) => {
      const extLine = line as IJournalEntryLineExport;
      entry.lines.push({
        posting_id: `${entry.entry_id}-${index + 1}`,
        account_code: line.accountNumber,
        debit: (line.debit || 0).toFixed(2),
        credit: (line.credit || 0).toFixed(2),
        tax_code: extLine.taxCode,
        cost_center: line.costCenter,
        project: extLine.project,
        description: line.description
      });
    });
    await this.writeLine(entry);
  }
  /**
   * Writes a single NDJSON line
   */
  private async writeLine(entry: ILedgerEntry): Promise<void> {
    return new Promise((resolve, reject) => {
      if (!this.stream) {
        reject(new Error('Stream not initialized'));
        return;
      }
      const line = JSON.stringify(entry) + '\n';
      this.stream.write(line, (error) => {
        if (error) {
          reject(error);
        } else {
          this.entryCount++;
          resolve();
        }
      });
    });
  }
  /**
   * Formats a date to ISO date string
   */
  private formatDate(date: Date | string): string {
    if (typeof date === 'string') {
      return date.split('T')[0];
    }
    return date.toISOString().split('T')[0];
  }
  /**
   * Closes the export stream
   */
  public async close(): Promise<number> {
    return new Promise((resolve) => {
      if (this.stream) {
        this.stream.end(() => {
          resolve(this.entryCount);
        });
      } else {
        resolve(this.entryCount);
      }
    });
  }
  /**
   * Gets the number of exported entries
   */
  public getEntryCount(): number {
    return this.entryCount;
  }
 }
@@ -0,0 +1,601 @@
 import * as plugins from './plugins.js';
 import * as path from 'path';
 import type { ITrialBalanceReport, IIncomeStatement, IBalanceSheet } from './skr.types.js';
 export interface IPdfReportOptions {
  companyName: string;
  companyAddress?: string;
  taxId?: string;
  registrationNumber?: string;
  fiscalYear: number;
  dateFrom: Date;
  dateTo: Date;
  preparedBy?: string;
  preparedDate?: Date;
 }
 export class PdfReportGenerator {
  private exportPath: string;
  private options: IPdfReportOptions;
  private pdfInstance: plugins.smartpdf.SmartPdf | null = null;
  constructor(exportPath: string, options: IPdfReportOptions) {
    this.exportPath = exportPath;
    this.options = options;
  }
  /**
   * Initializes the PDF generator
   */
  public async initialize(): Promise<void> {
    this.pdfInstance = new plugins.smartpdf.SmartPdf();
    await this.pdfInstance.start();
  }
  /**
   * Generates the trial balance PDF report
   */
  public async generateTrialBalancePdf(report: ITrialBalanceReport): Promise<Buffer> {
    if (!this.pdfInstance) {
      throw new Error('PDF generator not initialized');
    }
    const html = this.generateTrialBalanceHtml(report);
    const pdfResult = await this.pdfInstance.getA4PdfResultForHtmlString(html);
    return Buffer.from(pdfResult.buffer);
  }
  /**
   * Generates the income statement PDF report
   */
  public async generateIncomeStatementPdf(report: IIncomeStatement): Promise<Buffer> {
    if (!this.pdfInstance) {
      throw new Error('PDF generator not initialized');
    }
    const html = this.generateIncomeStatementHtml(report);
    const pdfResult = await this.pdfInstance.getA4PdfResultForHtmlString(html);
    return Buffer.from(pdfResult.buffer);
  }
  /**
   * Generates the balance sheet PDF report
   */
  public async generateBalanceSheetPdf(report: IBalanceSheet): Promise<Buffer> {
    if (!this.pdfInstance) {
      throw new Error('PDF generator not initialized');
    }
    const html = this.generateBalanceSheetHtml(report);
    const pdfResult = await this.pdfInstance.getA4PdfResultForHtmlString(html);
    return Buffer.from(pdfResult.buffer);
  }
  /**
   * Generates the comprehensive Jahresabschluss PDF
   */
  public async generateJahresabschlussPdf(
    trialBalance: ITrialBalanceReport,
    incomeStatement: IIncomeStatement,
    balanceSheet: IBalanceSheet
  ): Promise<Buffer> {
    if (!this.pdfInstance) {
      throw new Error('PDF generator not initialized');
    }
    const html = this.generateJahresabschlussHtml(trialBalance, incomeStatement, balanceSheet);
    const pdfResult = await this.pdfInstance.getA4PdfResultForHtmlString(html);
    return Buffer.from(pdfResult.buffer);
  }
  /**
   * Generates HTML for trial balance report
   */
  private generateTrialBalanceHtml(report: ITrialBalanceReport): string {
    const entries = report.entries || [];
    const tableRows = entries.map(entry => `
      <tr>
        <td>${entry.accountNumber}</td>
        <td>${entry.accountName}</td>
        <td class="number">${this.formatGermanNumber(0)}</td>
        <td class="number">${this.formatGermanNumber(entry.debitBalance)}</td>
        <td class="number">${this.formatGermanNumber(entry.creditBalance)}</td>
        <td class="number">${this.formatGermanNumber(entry.netBalance)}</td>
      </tr>
    `).join('');
    return `
      <!DOCTYPE html>
      <html>
      <head>
        <meta charset="UTF-8">
        <style>
          ${this.getBaseStyles()}
        </style>
      </head>
      <body>
        ${this.generateHeader('Summen- und Saldenliste')}
        <table class="report-table">
          <thead>
            <tr>
              <th>Konto</th>
              <th>Bezeichnung</th>
              <th>Anfangssaldo</th>
              <th>Soll</th>
              <th>Haben</th>
              <th>Saldo</th>
            </tr>
          </thead>
          <tbody>
            ${tableRows}
          </tbody>
          <tfoot>
            <tr class="total-row">
              <td colspan="3">Summe</td>
              <td class="number">${this.formatGermanNumber(report.totalDebits)}</td>
              <td class="number">${this.formatGermanNumber(report.totalCredits)}</td>
              <td class="number">${this.formatGermanNumber(report.totalDebits - report.totalCredits)}</td>
            </tr>
          </tfoot>
        </table>
        ${this.generateFooter()}
      </body>
      </html>
    `;
  }
  /**
   * Generates HTML for income statement report
   */
  private generateIncomeStatementHtml(report: IIncomeStatement): string {
    const revenueRows = (report.revenue || []).map(entry => `
      <tr>
        <td>${entry.accountNumber}</td>
        <td>${entry.accountName}</td>
        <td class="number">${this.formatGermanNumber(entry.amount)}</td>
      </tr>
    `).join('');
    const expenseRows = (report.expenses || []).map(entry => `
      <tr>
        <td>${entry.accountNumber}</td>
        <td>${entry.accountName}</td>
        <td class="number">${this.formatGermanNumber(entry.amount)}</td>
      </tr>
    `).join('');
    return `
      <!DOCTYPE html>
      <html>
      <head>
        <meta charset="UTF-8">
        <style>
          ${this.getBaseStyles()}
        </style>
      </head>
      <body>
        ${this.generateHeader('Gewinn- und Verlustrechnung')}
        <h2>Erträge</h2>
        <table class="report-table">
          <thead>
            <tr>
              <th>Konto</th>
              <th>Bezeichnung</th>
              <th>Betrag</th>
            </tr>
          </thead>
          <tbody>
            ${revenueRows}
          </tbody>
          <tfoot>
            <tr class="subtotal-row">
              <td colspan="2">Summe Erträge</td>
              <td class="number">${this.formatGermanNumber(report.totalRevenue)}</td>
            </tr>
          </tfoot>
        </table>
        <h2>Aufwendungen</h2>
        <table class="report-table">
          <thead>
            <tr>
              <th>Konto</th>
              <th>Bezeichnung</th>
              <th>Betrag</th>
            </tr>
          </thead>
          <tbody>
            ${expenseRows}
          </tbody>
          <tfoot>
            <tr class="subtotal-row">
              <td colspan="2">Summe Aufwendungen</td>
              <td class="number">${this.formatGermanNumber(report.totalExpenses)}</td>
            </tr>
          </tfoot>
        </table>
        <div class="result-section">
          <h2>Ergebnis</h2>
          <table class="summary-table">
            <tr>
              <td>Erträge</td>
              <td class="number">${this.formatGermanNumber(report.totalRevenue)}</td>
            </tr>
            <tr>
              <td>Aufwendungen</td>
              <td class="number">- ${this.formatGermanNumber(report.totalExpenses)}</td>
            </tr>
            <tr class="total-row">
              <td>${report.netIncome >= 0 ? 'Jahresüberschuss' : 'Jahresfehlbetrag'}</td>
              <td class="number ${report.netIncome >= 0 ? 'positive' : 'negative'}">
                ${this.formatGermanNumber(report.netIncome)}
              </td>
            </tr>
          </table>
        </div>
        ${this.generateFooter()}
      </body>
      </html>
    `;
  }
  /**
   * Generates HTML for balance sheet report
   */
  private generateBalanceSheetHtml(report: IBalanceSheet): string {
    const assetRows = [...(report.assets.current || []), ...(report.assets.fixed || [])].map(entry => `
      <tr>
        <td>${entry.accountNumber}</td>
        <td>${entry.accountName}</td>
        <td class="number">${this.formatGermanNumber(entry.amount)}</td>
      </tr>
    `).join('');
    const liabilityRows = [...(report.liabilities.current || []), ...(report.liabilities.longTerm || [])].map(entry => `
      <tr>
        <td>${entry.accountNumber}</td>
        <td>${entry.accountName}</td>
        <td class="number">${this.formatGermanNumber(entry.amount)}</td>
      </tr>
    `).join('');
    const equityRows = (report.equity.entries || []).map(entry => `
      <tr>
        <td>${entry.accountNumber}</td>
        <td>${entry.accountName}</td>
        <td class="number">${this.formatGermanNumber(entry.amount)}</td>
      </tr>
    `).join('');
    return `
      <!DOCTYPE html>
      <html>
      <head>
        <meta charset="UTF-8">
        <style>
          ${this.getBaseStyles()}
        </style>
      </head>
      <body>
        ${this.generateHeader('Bilanz')}
        <div class="balance-sheet">
          <div class="aktiva">
            <h2>Aktiva</h2>
            <table class="report-table">
              <thead>
                <tr>
                  <th>Konto</th>
                  <th>Bezeichnung</th>
                  <th>Betrag</th>
                </tr>
              </thead>
              <tbody>
                ${assetRows}
              </tbody>
              <tfoot>
                <tr class="total-row">
                  <td colspan="2">Summe Aktiva</td>
                  <td class="number">${this.formatGermanNumber(report.assets.totalAssets)}</td>
                </tr>
              </tfoot>
            </table>
          </div>
          <div class="passiva">
            <h2>Passiva</h2>
            <h3>Eigenkapital</h3>
            <table class="report-table">
              <tbody>
                ${equityRows}
              </tbody>
              <tfoot>
                <tr class="subtotal-row">
                  <td colspan="2">Summe Eigenkapital</td>
                  <td class="number">${this.formatGermanNumber(report.equity.totalEquity)}</td>
                </tr>
              </tfoot>
            </table>
            <h3>Fremdkapital</h3>
            <table class="report-table">
              <tbody>
                ${liabilityRows}
              </tbody>
              <tfoot>
                <tr class="subtotal-row">
                  <td colspan="2">Summe Fremdkapital</td>
                  <td class="number">${this.formatGermanNumber(report.liabilities.totalLiabilities)}</td>
                </tr>
              </tfoot>
            </table>
            <table class="summary-table">
              <tr class="total-row">
                <td>Summe Passiva</td>
                <td class="number">${this.formatGermanNumber(report.liabilities.totalLiabilities + report.equity.totalEquity)}</td>
              </tr>
            </table>
          </div>
        </div>
        ${this.generateFooter()}
      </body>
      </html>
    `;
  }
  /**
   * Generates comprehensive Jahresabschluss HTML
   */
  private generateJahresabschlussHtml(
    trialBalance: ITrialBalanceReport,
    incomeStatement: IIncomeStatement,
    balanceSheet: IBalanceSheet
  ): string {
    return `
      <!DOCTYPE html>
      <html>
      <head>
        <meta charset="UTF-8">
        <style>
          ${this.getBaseStyles()}
          .page-break { page-break-after: always; }
          .cover-page {
            display: flex;
            flex-direction: column;
            justify-content: center;
            align-items: center;
            height: 100vh;
            text-align: center;
          }
          .cover-page h1 { font-size: 36px; margin-bottom: 20px; }
          .cover-page h2 { font-size: 24px; margin-bottom: 40px; }
          .toc { margin-top: 50px; }
          .toc h2 { margin-bottom: 20px; }
          .toc ul { list-style: none; padding: 0; }
          .toc li { margin: 10px 0; font-size: 16px; }
        </style>
      </head>
      <body>
        <div class="cover-page">
          <h1>Jahresabschluss</h1>
          <h2>${this.options.companyName}</h2>
          <p>Geschäftsjahr ${this.options.fiscalYear}</p>
          <p>${this.formatGermanDate(this.options.dateFrom)} bis ${this.formatGermanDate(this.options.dateTo)}</p>
          <div class="toc">
            <h2>Inhalt</h2>
            <ul>
              <li>1. Bilanz</li>
              <li>2. Gewinn- und Verlustrechnung</li>
              <li>3. Summen- und Saldenliste</li>
            </ul>
          </div>
        </div>
        <div class="page-break"></div>
        ${this.generateBalanceSheetHtml(balanceSheet)}
        <div class="page-break"></div>
        ${this.generateIncomeStatementHtml(incomeStatement)}
        <div class="page-break"></div>
        ${this.generateTrialBalanceHtml(trialBalance)}
      </body>
      </html>
    `;
  }
  /**
   * Generates the report header
   */
  private generateHeader(reportTitle: string): string {
    return `
      <div class="header">
        <h1>${this.options.companyName}</h1>
        ${this.options.companyAddress ? `<p>${this.options.companyAddress}</p>` : ''}
        ${this.options.taxId ? `<p>Steuernummer: ${this.options.taxId}</p>` : ''}
        ${this.options.registrationNumber ? `<p>Handelsregister: ${this.options.registrationNumber}</p>` : ''}
        <hr>
        <h2>${reportTitle}</h2>
        <p>Periode: ${this.formatGermanDate(this.options.dateFrom)} bis ${this.formatGermanDate(this.options.dateTo)}</p>
      </div>
    `;
  }
  /**
   * Generates the report footer
   */
  private generateFooter(): string {
    const preparedDate = this.options.preparedDate || new Date();
    return `
      <div class="footer">
        <hr>
        <p>Erstellt am: ${this.formatGermanDate(preparedDate)}</p>
        ${this.options.preparedBy ? `<p>Erstellt von: ${this.options.preparedBy}</p>` : ''}
        <p class="disclaimer">
          Dieser Bericht wurde automatisch generiert und ist Teil des revisionssicheren 
          Jahresabschluss-Exports gemäß GoBD.
        </p>
      </div>
    `;
  }
  /**
   * Gets the base CSS styles for all reports
   */
  private getBaseStyles(): string {
    return `
      body {
        font-family: 'Segoe UI', Tahoma, Geneva, Verdana, sans-serif;
        margin: 40px;
        color: #333;
        line-height: 1.6;
      }
      h1 { color: #2c3e50; margin-bottom: 10px; }
      h2 { color: #34495e; margin-top: 30px; margin-bottom: 15px; }
      h3 { color: #7f8c8d; margin-top: 20px; margin-bottom: 10px; }
      .header {
        text-align: center;
        margin-bottom: 40px;
      }
      .footer {
        margin-top: 50px;
        text-align: center;
        font-size: 12px;
        color: #7f8c8d;
      }
      .disclaimer {
        margin-top: 20px;
        font-style: italic;
      }
      table {
        width: 100%;
        border-collapse: collapse;
        margin: 20px 0;
      }
      th {
        background-color: #34495e;
        color: white;
        padding: 10px;
        text-align: left;
        font-weight: 600;
      }
      td {
        padding: 8px;
        border-bottom: 1px solid #ecf0f1;
      }
      tbody tr:hover {
        background-color: #f8f9fa;
      }
      .number {
        text-align: right;
        font-family: 'Courier New', monospace;
      }
      .total-row {
        font-weight: bold;
        background-color: #ecf0f1;
      }
      .subtotal-row {
        font-weight: 600;
        background-color: #f8f9fa;
      }
      .positive {
        color: #27ae60;
      }
      .negative {
        color: #e74c3c;
      }
      .result-section {
        margin-top: 40px;
        padding: 20px;
        background-color: #f8f9fa;
        border-radius: 5px;
      }
      .summary-table {
        max-width: 500px;
        margin: 20px auto;
      }
      .balance-sheet {
        display: flex;
        gap: 40px;
      }
      .aktiva, .passiva {
        flex: 1;
      }
      @media print {
        body { margin: 20px; }
        .page-break { page-break-after: always; }
      }
    `;
  }
  /**
   * Formats number in German format (1.234,56)
   */
  private formatGermanNumber(value: number): string {
    return value.toLocaleString('de-DE', {
      minimumFractionDigits: 2,
      maximumFractionDigits: 2
    });
  }
  /**
   * Formats date in German format (DD.MM.YYYY)
   */
  private formatGermanDate(date: Date): string {
    return date.toLocaleDateString('de-DE', {
      day: '2-digit',
      month: '2-digit',
      year: 'numeric'
    });
  }
  /**
   * Saves a PDF report to the export directory
   */
  public async savePdfReport(filename: string, pdfBuffer: Buffer): Promise<string> {
    const reportsDir = path.join(this.exportPath, 'data', 'reports');
    await plugins.smartfile.fs.ensureDir(reportsDir);
    const filePath = path.join(reportsDir, filename);
    await plugins.smartfile.memory.toFs(pdfBuffer, filePath);
    return filePath;
  }
  /**
   * Closes the PDF generator
   */
  public async close(): Promise<void> {
    if (this.pdfInstance) {
      await this.pdfInstance.stop();
      this.pdfInstance = null;
    }
  }
 }
@@ -0,0 +1,443 @@
 import * as plugins from './plugins.js';
 import * as path from 'path';
 import type { IAccountData, ITransactionData, IJournalEntry, TSKRType } from './skr.types.js';
 export interface IExportOptions {
  exportPath: string;
  fiscalYear: number;
  dateFrom: Date;
  dateTo: Date;
  includeDocuments?: boolean;
  generatePdfReports?: boolean;
  signExport?: boolean;
  timestampExport?: boolean;
  companyInfo?: {
    name: string;
    taxId: string;
    registrationNumber?: string;
    address?: string;
  };
 }
 export interface IExportMetadata {
  exportVersion: string;
  exportTimestamp: string;
  generator: {
    name: string;
    version: string;
  };
  company?: {
    name: string;
    taxId: string;
    registrationNumber?: string;
    address?: string;
  };
  fiscalYear: number;
  dateRange: {
    from: string;
    to: string;
  };
  skrType: TSKRType;
  schemaVersion: string;
  crypto: {
    digestAlgorithms: string[];
    signatureType?: string;
    timestampPolicy?: string;
    merkleTree: boolean;
  };
  options: {
    packagedAs: 'bagit';
    compression: 'none' | 'deflate';
    deduplication: boolean;
  };
 }
 export interface IBagItManifest {
  [filePath: string]: string; // filePath -> SHA256 hash
 }
 export interface IDocumentIndex {
  contentHash: string;
  sizeBytes: number;
  mimeType: string;
  createdAt: string;
  originalFilename?: string;
  pdfaAvailable: boolean;
  zugferdXml?: string;
  retentionClass: string;
 }
 export class SkrExport {
  private logger: plugins.smartlog.ConsoleLog;
  private options: IExportOptions;
  private exportDir: string;
  private manifest: IBagItManifest = {};
  private tagManifest: IBagItManifest = {};
  constructor(options: IExportOptions) {
    this.options = options;
    this.logger = new plugins.smartlog.ConsoleLog();
    this.exportDir = path.join(options.exportPath, `jahresabschluss_${options.fiscalYear}`);
  }
  /**
   * Creates the BagIt directory structure for the export
   */
  public async createBagItStructure(): Promise<void> {
    this.logger.log('info', 'Creating BagIt directory structure...');
    // Create main directories
    await plugins.smartfile.fs.ensureDir(this.exportDir);
    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data'));
    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'metadata'));
    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'metadata', 'schemas'));
    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'metadata', 'schemas', 'v1'));
    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'metadata', 'signatures'));
    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'accounting'));
    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'accounting', 'ebilanz'));
    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'documents'));
    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'documents', 'by-hash'));
    await plugins.smartfile.fs.ensureDir(path.join(this.exportDir, 'data', 'reports'));
    // Create BagIt declaration file
    await this.createBagItDeclaration();
    // Create README
    await this.createReadme();
    this.logger.log('ok', 'BagIt structure created successfully');
  }
  /**
   * Creates the bagit.txt declaration file
   */
  private async createBagItDeclaration(): Promise<void> {
    const bagitContent = `BagIt-Version: 1.0
 Tag-File-Character-Encoding: UTF-8`;
    const filePath = path.join(this.exportDir, 'bagit.txt');
    await plugins.smartfile.memory.toFs(bagitContent, filePath);
    // Add to tag manifest
    const hash = await this.hashFile(filePath);
    this.tagManifest['bagit.txt'] = hash;
  }
  /**
   * Creates the README.txt file with Verfahrensdokumentation
   */
  private async createReadme(): Promise<void> {
    const readmeContent = `SKR Jahresabschluss Export - Verfahrensdokumentation
 =====================================================
 Dieses Archiv enthält einen revisionssicheren Export des Jahresabschlusses
 gemäß den Grundsätzen ordnungsmäßiger Buchführung (GoBD).
 Export-Datum: ${new Date().toISOString()}
 Geschäftsjahr: ${this.options.fiscalYear}
 Zeitraum: ${this.options.dateFrom.toISOString()} bis ${this.options.dateTo.toISOString()}
 STRUKTUR DES ARCHIVS
 --------------------
 - /data/accounting/: Buchhaltungsdaten (Journale, Konten, Salden)
 - /data/documents/: Belegdokumente (content-adressiert)
 - /data/reports/: Finanzberichte (PDF/A-3)
 - /data/metadata/: Export-Metadaten und Schemas
 - /data/metadata/signatures/: Digitale Signaturen und Zeitstempel
 INTEGRITÄTSSICHERUNG
 --------------------
 - Alle Dateien sind mit SHA-256 gehasht (siehe manifest-sha256.txt)
 - Optional: Digitale Signatur (CAdES) über Manifest
 - Optional: RFC 3161 Zeitstempel
 AUFBEWAHRUNG
 ------------
 Dieses Archiv muss gemäß § 147 AO für 10 Jahre revisionssicher aufbewahrt werden.
 Empfohlen wird die Speicherung auf WORM-Medien.
 REIMPORT
 --------
 Das Archiv kann mit der SKR-Software vollständig reimportiert werden.
 Die Datenintegrität wird beim Import automatisch verifiziert.
 COMPLIANCE
 ----------
 - GoBD-konform
 - E-Bilanz-fähig (XBRL)
 - ZUGFeRD/Factur-X kompatibel
 - PDF/A-3 für Langzeitarchivierung
 © ${new Date().getFullYear()} ${this.options.companyInfo?.name || 'Export System'}`;
    const filePath = path.join(this.exportDir, 'readme.txt');
    await plugins.smartfile.memory.toFs(readmeContent, filePath);
    // Add to tag manifest
    const hash = await this.hashFile(filePath);
    this.tagManifest['readme.txt'] = hash;
  }
  /**
   * Creates the export metadata JSON file
   */
  public async createExportMetadata(skrType: TSKRType): Promise<void> {
    const metadata: IExportMetadata = {
      exportVersion: '1.0.0',
      exportTimestamp: new Date().toISOString(),
      generator: {
        name: '@fin.cx/skr',
        version: '1.1.0' // Should be read from package.json
      },
      company: this.options.companyInfo,
      fiscalYear: this.options.fiscalYear,
      dateRange: {
        from: this.options.dateFrom.toISOString(),
        to: this.options.dateTo.toISOString()
      },
      skrType: skrType,
      schemaVersion: '1.0',
      crypto: {
        digestAlgorithms: ['sha256'],
        signatureType: this.options.signExport ? 'CAdES' : undefined,
        timestampPolicy: this.options.timestampExport ? 'RFC3161' : undefined,
        merkleTree: true
      },
      options: {
        packagedAs: 'bagit',
        compression: 'none',
        deduplication: true
      }
    };
    const filePath = path.join(this.exportDir, 'data', 'metadata', 'export.json');
    await plugins.smartfile.memory.toFs(JSON.stringify(metadata, null, 2), filePath);
    // Add to manifest
    const hash = await this.hashFile(filePath);
    this.manifest['data/metadata/export.json'] = hash;
  }
  /**
   * Creates JSON schemas for the export data structures
   */
  public async createSchemas(): Promise<void> {
    // Ledger schema
    const ledgerSchema = {
      "$schema": "http://json-schema.org/draft-07/schema#",
      "title": "Ledger Entry",
      "type": "object",
      "properties": {
        "schema_version": { "type": "string" },
        "entry_id": { "type": "string", "format": "uuid" },
        "booking_date": { "type": "string", "format": "date" },
        "posting_date": { "type": "string", "format": "date" },
        "currency": { "type": "string" },
        "journal": { "type": "string" },
        "description": { "type": "string" },
        "lines": {
          "type": "array",
          "items": {
            "type": "object",
            "properties": {
              "posting_id": { "type": "string" },
              "account_code": { "type": "string" },
              "debit": { "type": "string" },
              "credit": { "type": "string" },
              "tax_code": { "type": "string" },
              "document_refs": {
                "type": "array",
                "items": {
                  "type": "object",
                  "properties": {
                    "content_hash": { "type": "string" },
                    "doc_role": { "type": "string" },
                    "mime": { "type": "string" }
                  }
                }
              }
            },
            "required": ["posting_id", "account_code", "debit", "credit"]
          }
        },
        "created_at": { "type": "string", "format": "date-time" },
        "user": { "type": "string" }
      },
      "required": ["schema_version", "entry_id", "booking_date", "lines"]
    };
    // Accounts schema
    const accountsSchema = {
      "$schema": "http://json-schema.org/draft-07/schema#",
      "title": "Accounts CSV",
      "type": "object",
      "properties": {
        "account_code": { "type": "string" },
        "name": { "type": "string" },
        "type": { "type": "string" },
        "parent": { "type": "string" },
        "skr_set": { "type": "string" },
        "tax_code_default": { "type": "string" },
        "active_from": { "type": "string", "format": "date" },
        "active_to": { "type": "string", "format": "date" }
      },
      "required": ["account_code", "name", "type", "skr_set"]
    };
    // Save schemas
    const schemasDir = path.join(this.exportDir, 'data', 'metadata', 'schemas', 'v1');
    await plugins.smartfile.memory.toFs(
      JSON.stringify(ledgerSchema, null, 2),
      path.join(schemasDir, 'ledger.schema.json')
    );
    this.manifest['data/metadata/schemas/v1/ledger.schema.json'] = await this.hashFile(
      path.join(schemasDir, 'ledger.schema.json')
    );
    await plugins.smartfile.memory.toFs(
      JSON.stringify(accountsSchema, null, 2),
      path.join(schemasDir, 'accounts.schema.json')
    );
    this.manifest['data/metadata/schemas/v1/accounts.schema.json'] = await this.hashFile(
      path.join(schemasDir, 'accounts.schema.json')
    );
  }
  /**
   * Writes the BagIt manifest files
   */
  public async writeManifests(): Promise<void> {
    // Write data manifest
    let manifestContent = '';
    for (const [filePath, hash] of Object.entries(this.manifest)) {
      manifestContent += `${hash}  ${filePath}\n`;
    }
    const manifestPath = path.join(this.exportDir, 'manifest-sha256.txt');
    await plugins.smartfile.memory.toFs(manifestContent, manifestPath);
    // Add manifest to tag manifest
    this.tagManifest['manifest-sha256.txt'] = await this.hashFile(manifestPath);
    // Write tag manifest
    let tagManifestContent = '';
    for (const [filePath, hash] of Object.entries(this.tagManifest)) {
      tagManifestContent += `${hash}  ${filePath}\n`;
    }
    await plugins.smartfile.memory.toFs(
      tagManifestContent,
      path.join(this.exportDir, 'tagmanifest-sha256.txt')
    );
  }
  /**
   * Calculates SHA-256 hash of a file
   */
  private async hashFile(filePath: string): Promise<string> {
    const fileContent = await plugins.smartfile.fs.toBuffer(filePath);
    return await plugins.smarthash.sha256FromBuffer(fileContent);
  }
  /**
   * Stores a document in content-addressed storage
   */
  public async storeDocument(content: Buffer, originalFilename?: string): Promise<string> {
    const hash = await plugins.smarthash.sha256FromBuffer(content);
    // Create path based on hash (first 2 chars as directory)
    const hashPrefix = hash.substring(0, 2);
    const hashDir = path.join(this.exportDir, 'data', 'documents', 'by-hash', hashPrefix);
    await plugins.smartfile.fs.ensureDir(hashDir);
    const docPath = path.join(hashDir, hash);
    // Only store if not already exists (deduplication)
    if (!(await plugins.smartfile.fs.fileExists(docPath))) {
      await plugins.smartfile.memory.toFs(content, docPath);
      this.manifest[`data/documents/by-hash/${hashPrefix}/${hash}`] = hash;
    }
    return hash;
  }
  /**
   * Creates a Merkle tree from all file hashes
   */
  public async createMerkleTree(): Promise<string> {
    const leaves = Object.values(this.manifest).map(hash => 
      Buffer.from(hash, 'hex')
    );
    // Create a sync hash function wrapper for MerkleTree
    const hashFn = (data: Buffer) => {
      // Convert async to sync by using crypto directly
      const crypto = require('crypto');
      return crypto.createHash('sha256').update(data).digest();
    };
    const tree = new plugins.MerkleTree(leaves, hashFn, {
      sortPairs: true
    });
    const root = tree.getRoot().toString('hex');
    // Save Merkle tree data
    const merkleData = {
      root: root,
      leaves: Object.entries(this.manifest).map(([path, hash]) => ({
        path,
        hash
      })),
      timestamp: new Date().toISOString()
    };
    const merklePath = path.join(this.exportDir, 'data', 'metadata', 'merkle-tree.json');
    await plugins.smartfile.memory.toFs(JSON.stringify(merkleData, null, 2), merklePath);
    this.manifest['data/metadata/merkle-tree.json'] = await this.hashFile(merklePath);
    return root;
  }
  /**
   * Validates the BagIt structure
   */
  public async validateBagIt(): Promise<boolean> {
    this.logger.log('info', 'Validating BagIt structure...');
    // Check required files exist
    const requiredFiles = [
      'bagit.txt',
      'manifest-sha256.txt',
      'tagmanifest-sha256.txt',
      'readme.txt'
    ];
    for (const file of requiredFiles) {
      const filePath = path.join(this.exportDir, file);
      if (!(await plugins.smartfile.fs.fileExists(filePath))) {
        this.logger.log('error', `Required file missing: ${file}`);
        return false;
      }
    }
    // Verify all manifest entries
    for (const [relPath, expectedHash] of Object.entries(this.manifest)) {
      const fullPath = path.join(this.exportDir, relPath);
      if (!(await plugins.smartfile.fs.fileExists(fullPath))) {
        this.logger.log('error', `Manifest file missing: ${relPath}`);
        return false;
      }
      const actualHash = await this.hashFile(fullPath);
      if (actualHash !== expectedHash) {
        this.logger.log('error', `Hash mismatch for ${relPath}`);
        return false;
      }
    }
    this.logger.log('ok', 'BagIt validation successful');
    return true;
  }
 }
@@ -0,0 +1,581 @@
 import * as plugins from './plugins.js';
 import type {
  IInvoice,
  IInvoiceLine,
  IInvoiceParty,
  IVATCategory,
  IValidationResult,
  TInvoiceFormat,
  TInvoiceDirection,
  TTaxScenario,
  IAllowanceCharge,
  IPaymentTerms
 } from './skr.invoice.entity.js';
 /**
 * Adapter for @fin.cx/einvoice library
 * Handles parsing, validation, and format conversion of e-invoices
 */
 export class InvoiceAdapter {
  private logger: plugins.smartlog.ConsoleLog;
  constructor() {
    this.logger = new plugins.smartlog.ConsoleLog();
  }
  private readonly MAX_XML_SIZE = 10 * 1024 * 1024; // 10MB max
  private readonly MAX_PDF_SIZE = 50 * 1024 * 1024; // 50MB max
  /**
   * Parse an invoice from file or buffer
   */
  public async parseInvoice(
    file: Buffer | string,
    direction: TInvoiceDirection
  ): Promise<IInvoice> {
    try {
      // Validate input size
      if (Buffer.isBuffer(file)) {
        if (file.length > this.MAX_XML_SIZE) {
          throw new Error(`Invoice file too large: ${file.length} bytes (max ${this.MAX_XML_SIZE} bytes)`);
        }
      } else if (typeof file === 'string' && file.length > this.MAX_XML_SIZE) {
        throw new Error(`Invoice XML too large: ${file.length} characters (max ${this.MAX_XML_SIZE} characters)`);
      }
      // Parse the invoice using @fin.cx/einvoice
      let einvoice;
      if (typeof file === 'string') {
        einvoice = await plugins.einvoice.EInvoice.fromXml(file);
      } else {
        // Convert buffer to string first
        const xmlString = file.toString('utf-8');
        einvoice = await plugins.einvoice.EInvoice.fromXml(xmlString);
      }
      // Get detected format
      const format = this.mapEInvoiceFormat(einvoice.format || 'xrechnung');
      // Validate the invoice (takes ~2.2ms)
      const validationResult = await this.validateInvoice(einvoice);
      // Extract invoice data
      const invoiceData = einvoice.toObject();
      // Map to internal invoice model
      const invoice = await this.mapToInternalModel(
        invoiceData,
        format,
        direction,
        validationResult
      );
      // Store original XML content
      invoice.xmlContent = einvoice.getXml();
      // Calculate content hash
      invoice.contentHash = await this.calculateContentHash(invoice.xmlContent);
      // Classify tax scenario
      invoice.taxScenario = this.classifyTaxScenario(invoice);
      return invoice;
    } catch (error) {
      this.logger.log('error', `Failed to parse invoice: ${error}`);
      throw new Error(`Invoice parsing failed: ${error.message}`);
    }
  }
  /**
   * Validate an invoice using multi-level validation
   */
  private async validateInvoice(einvoice: any): Promise<IValidationResult> {
    // Perform multi-level validation
    const validationResult = await einvoice.validate();
    // Parse validation results into our structure
    const syntaxResult = { 
      isValid: validationResult.syntax?.valid !== false,
      errors: validationResult.syntax?.errors || [],
      warnings: validationResult.syntax?.warnings || []
    };
    const semanticResult = {
      isValid: validationResult.semantic?.valid !== false,
      errors: validationResult.semantic?.errors || [],
      warnings: validationResult.semantic?.warnings || []
    };
    const businessResult = {
      isValid: validationResult.business?.valid !== false,
      errors: validationResult.business?.errors || [],
      warnings: validationResult.business?.warnings || []
    };
    const countryResult = {
      isValid: validationResult.country?.valid !== false,
      errors: validationResult.country?.errors || [],
      warnings: validationResult.country?.warnings || []
    };
    return {
      isValid: syntaxResult.isValid && semanticResult.isValid && businessResult.isValid,
      syntax: {
        valid: syntaxResult.isValid,
        errors: syntaxResult.errors || [],
        warnings: syntaxResult.warnings || []
      },
      semantic: {
        valid: semanticResult.isValid,
        errors: semanticResult.errors || [],
        warnings: semanticResult.warnings || []
      },
      businessRules: {
        valid: businessResult.isValid,
        errors: businessResult.errors || [],
        warnings: businessResult.warnings || []
      },
      countrySpecific: {
        valid: countryResult.isValid,
        errors: countryResult.errors || [],
        warnings: countryResult.warnings || []
      },
      validatedAt: new Date(),
      validatorVersion: '5.1.4'
    };
  }
  /**
   * Map EN16931 Business Terms to internal invoice model
   */
  private async mapToInternalModel(
    businessTerms: any,
    format: TInvoiceFormat,
    direction: TInvoiceDirection,
    validationResult: IValidationResult
  ): Promise<IInvoice> {
    const invoice: IInvoice = {
      // Identity
      id: plugins.smartunique.shortId(),
      direction,
      format,
      // EN16931 Business Terms
      invoiceNumber: businessTerms.BT1_InvoiceNumber,
      issueDate: new Date(businessTerms.BT2_IssueDate),
      invoiceTypeCode: businessTerms.BT3_InvoiceTypeCode || '380',
      currencyCode: businessTerms.BT5_CurrencyCode || 'EUR',
      taxCurrencyCode: businessTerms.BT6_TaxCurrencyCode,
      taxPointDate: businessTerms.BT7_TaxPointDate ? new Date(businessTerms.BT7_TaxPointDate) : undefined,
      paymentDueDate: businessTerms.BT9_PaymentDueDate ? new Date(businessTerms.BT9_PaymentDueDate) : undefined,
      buyerReference: businessTerms.BT10_BuyerReference,
      projectReference: businessTerms.BT11_ProjectReference,
      contractReference: businessTerms.BT12_ContractReference,
      orderReference: businessTerms.BT13_OrderReference,
      sellerOrderReference: businessTerms.BT14_SellerOrderReference,
      // Parties
      supplier: this.mapParty(businessTerms.BG4_Seller),
      customer: this.mapParty(businessTerms.BG7_Buyer),
      payee: businessTerms.BG10_Payee ? this.mapParty(businessTerms.BG10_Payee) : undefined,
      // Line items
      lines: this.mapInvoiceLines(businessTerms.BG25_InvoiceLines || []),
      // Allowances and charges
      allowances: this.mapAllowancesCharges(businessTerms.BG20_DocumentAllowances || [], true),
      charges: this.mapAllowancesCharges(businessTerms.BG21_DocumentCharges || [], false),
      // Amounts
      lineNetAmount: parseFloat(businessTerms.BT106_SumOfLineNetAmounts || 0),
      allowanceTotalAmount: parseFloat(businessTerms.BT107_AllowanceTotalAmount || 0),
      chargeTotalAmount: parseFloat(businessTerms.BT108_ChargeTotalAmount || 0),
      taxExclusiveAmount: parseFloat(businessTerms.BT109_TaxExclusiveAmount || 0),
      taxInclusiveAmount: parseFloat(businessTerms.BT112_TaxInclusiveAmount || 0),
      prepaidAmount: parseFloat(businessTerms.BT113_PrepaidAmount || 0),
      payableAmount: parseFloat(businessTerms.BT115_PayableAmount || 0),
      // VAT breakdown
      vatBreakdown: this.mapVATBreakdown(businessTerms.BG23_VATBreakdown || []),
      totalVATAmount: parseFloat(businessTerms.BT110_TotalVATAmount || 0),
      // Payment
      paymentTerms: this.mapPaymentTerms(businessTerms),
      paymentMeans: this.mapPaymentMeans(businessTerms.BG16_PaymentInstructions),
      // Notes
      invoiceNote: businessTerms.BT22_InvoiceNote,
      // Processing metadata
      status: 'validated',
      // Storage (to be filled later)
      contentHash: '',
      // Validation
      validationResult,
      // Audit trail
      createdAt: new Date(),
      createdBy: 'system',
      // Metadata
      metadata: {
        importedAt: new Date(),
        parserVersion: '5.1.4',
        originalFormat: format
      }
    };
    return invoice;
  }
  /**
   * Map party information
   */
  private mapParty(partyData: any): IInvoiceParty {
    if (!partyData) {
      return {
        id: '',
        name: '',
        address: { countryCode: 'DE' }
      };
    }
    return {
      id: partyData.BT29_SellerID || partyData.BT46_BuyerID || plugins.smartunique.shortId(),
      name: partyData.BT27_SellerName || partyData.BT44_BuyerName || '',
      address: {
        street: partyData.BT35_SellerStreet || partyData.BT50_BuyerStreet,
        city: partyData.BT37_SellerCity || partyData.BT52_BuyerCity,
        postalCode: partyData.BT38_SellerPostalCode || partyData.BT53_BuyerPostalCode,
        countryCode: partyData.BT40_SellerCountryCode || partyData.BT55_BuyerCountryCode || 'DE'
      },
      vatId: partyData.BT31_SellerVATID || partyData.BT48_BuyerVATID,
      taxId: partyData.BT32_SellerTaxID || partyData.BT47_BuyerTaxID,
      email: partyData.BT34_SellerEmail || partyData.BT49_BuyerEmail,
      phone: partyData.BT33_SellerPhone,
      bankAccount: this.mapBankAccount(partyData)
    };
  }
  /**
   * Map bank account information
   */
  private mapBankAccount(partyData: any): IInvoiceParty['bankAccount'] | undefined {
    if (!partyData?.BT84_PaymentAccountID) {
      return undefined;
    }
    return {
      iban: partyData.BT84_PaymentAccountID,
      bic: partyData.BT86_PaymentServiceProviderID,
      accountHolder: partyData.BT85_PaymentAccountName
    };
  }
  /**
   * Map invoice lines
   */
  private mapInvoiceLines(linesData: any[]): IInvoiceLine[] {
    return linesData.map((line, index) => ({
      lineNumber: index + 1,
      description: line.BT154_ItemDescription || '',
      quantity: parseFloat(line.BT129_Quantity || 1),
      unitPrice: parseFloat(line.BT146_NetPrice || 0),
      netAmount: parseFloat(line.BT131_LineNetAmount || 0),
      vatCategory: this.mapVATCategory(line.BT151_ItemVATCategory, line.BT152_ItemVATRate),
      vatAmount: parseFloat(line.lineVATAmount || 0),
      grossAmount: parseFloat(line.BT131_LineNetAmount || 0) + parseFloat(line.lineVATAmount || 0),
      productCode: line.BT155_ItemSellerID,
      allowances: this.mapLineAllowancesCharges(line.BG27_LineAllowances || [], true),
      charges: this.mapLineAllowancesCharges(line.BG28_LineCharges || [], false)
    }));
  }
  /**
   * Map VAT category
   */
  private mapVATCategory(categoryCode: string, rate: string | number): IVATCategory {
    const vatRate = typeof rate === 'string' ? parseFloat(rate) : rate;
    return {
      code: categoryCode || 'S',
      rate: vatRate || 0,
      exemptionReason: this.getExemptionReason(categoryCode)
    };
  }
  /**
   * Get exemption reason for VAT category
   */
  private getExemptionReason(categoryCode: string): string | undefined {
    const exemptionReasons: Record<string, string> = {
      'E': 'Tax exempt',
      'Z': 'Zero rated',
      'AE': 'Reverse charge (§13b UStG)',
      'K': 'Intra-EU supply',
      'G': 'Export outside EU',
      'O': 'Outside scope of tax',
      'S': undefined // Standard rate, no exemption
    };
    return exemptionReasons[categoryCode];
  }
  /**
   * Map VAT breakdown
   */
  private mapVATBreakdown(vatBreakdown: any[]): IInvoice['vatBreakdown'] {
    return vatBreakdown.map(vat => ({
      vatCategory: this.mapVATCategory(vat.BT118_VATCategory, vat.BT119_VATRate),
      taxableAmount: parseFloat(vat.BT116_TaxableAmount || 0),
      taxAmount: parseFloat(vat.BT117_TaxAmount || 0)
    }));
  }
  /**
   * Map allowances and charges
   */
  private mapAllowancesCharges(data: any[], isAllowance: boolean): IAllowanceCharge[] {
    return data.map(item => ({
      reason: item.BT97_AllowanceReason || item.BT104_ChargeReason || '',
      amount: parseFloat(item.BT92_AllowanceAmount || item.BT99_ChargeAmount || 0),
      percentage: item.BT94_AllowancePercentage || item.BT101_ChargePercentage,
      vatCategory: item.BT95_AllowanceVATCategory || item.BT102_ChargeVATCategory 
        ? this.mapVATCategory(
            item.BT95_AllowanceVATCategory || item.BT102_ChargeVATCategory,
            item.BT96_AllowanceVATRate || item.BT103_ChargeVATRate
          )
        : undefined,
      vatAmount: parseFloat(item.allowanceVATAmount || item.chargeVATAmount || 0)
    }));
  }
  /**
   * Map line-level allowances and charges
   */
  private mapLineAllowancesCharges(data: any[], isAllowance: boolean): IAllowanceCharge[] {
    return data.map(item => ({
      reason: item.BT140_LineAllowanceReason || item.BT145_LineChargeReason || '',
      amount: parseFloat(item.BT136_LineAllowanceAmount || item.BT141_LineChargeAmount || 0),
      percentage: item.BT138_LineAllowancePercentage || item.BT143_LineChargePercentage
    }));
  }
  /**
   * Map payment terms
   */
  private mapPaymentTerms(businessTerms: any): IPaymentTerms | undefined {
    if (!businessTerms.BT9_PaymentDueDate && !businessTerms.BT20_PaymentTerms) {
      return undefined;
    }
    const paymentTerms: IPaymentTerms = {
      dueDate: businessTerms.BT9_PaymentDueDate 
        ? new Date(businessTerms.BT9_PaymentDueDate)
        : new Date(Date.now() + 30 * 24 * 60 * 60 * 1000), // Default 30 days
      paymentTermsNote: businessTerms.BT20_PaymentTerms
    };
    // Parse skonto from payment terms note if present
    if (businessTerms.BT20_PaymentTerms) {
      paymentTerms.skonto = this.parseSkontoTerms(businessTerms.BT20_PaymentTerms);
    }
    return paymentTerms;
  }
  /**
   * Parse skonto terms from payment terms text
   */
  private parseSkontoTerms(paymentTermsText: string): IPaymentTerms['skonto'] {
    const skontoTerms: IPaymentTerms['skonto'] = [];
    // Common German skonto patterns:
    // "2% Skonto bei Zahlung innerhalb von 10 Tagen"
    // "3% bei Zahlung bis 8 Tage, 2% bis 14 Tage"
    const skontoPattern = /(\d+(?:\.\d+)?)\s*%.*?(\d+)\s*(?:Tag|Day)/gi;
    let match;
    while ((match = skontoPattern.exec(paymentTermsText)) !== null) {
      skontoTerms.push({
        percentage: parseFloat(match[1]),
        days: parseInt(match[2]),
        baseAmount: 0 // To be calculated based on invoice amount
      });
    }
    return skontoTerms.length > 0 ? skontoTerms : undefined;
  }
  /**
   * Map payment means
   */
  private mapPaymentMeans(paymentInstructions: any): IInvoice['paymentMeans'] | undefined {
    if (!paymentInstructions) {
      return undefined;
    }
    return {
      code: paymentInstructions.BT81_PaymentMeansCode || '30', // 30 = Bank transfer
      account: paymentInstructions.BT84_PaymentAccountID
        ? {
            iban: paymentInstructions.BT84_PaymentAccountID,
            bic: paymentInstructions.BT86_PaymentServiceProviderID,
            accountHolder: paymentInstructions.BT85_PaymentAccountName
          }
        : undefined
    };
  }
  /**
   * Classify tax scenario based on invoice data
   */
  private classifyTaxScenario(invoice: IInvoice): TTaxScenario {
    const supplierCountry = invoice.supplier.address.countryCode;
    const customerCountry = invoice.customer.address.countryCode;
    const hasVAT = invoice.totalVATAmount > 0;
    const vatCategories = invoice.vatBreakdown.map(vb => vb.vatCategory.code);
    // Reverse charge
    if (vatCategories.includes('AE')) {
      return 'reverse_charge';
    }
    // Small business exemption
    if (vatCategories.includes('E') && invoice.invoiceNote?.includes('§19')) {
      return 'small_business';
    }
    // Export outside EU
    if (vatCategories.includes('G') || (!this.isEUCountry(customerCountry) && supplierCountry === 'DE')) {
      return 'export';
    }
    // Intra-EU transactions
    if (supplierCountry !== customerCountry && this.isEUCountry(supplierCountry) && this.isEUCountry(customerCountry)) {
      if (invoice.direction === 'outbound') {
        return 'intra_eu_supply';
      } else {
        return 'intra_eu_acquisition';
      }
    }
    // Domestic exempt
    if (!hasVAT && supplierCountry === 'DE' && customerCountry === 'DE') {
      return 'domestic_exempt';
    }
    // Default: Domestic taxed
    return 'domestic_taxed';
  }
  /**
   * Check if country is in EU
   */
  private isEUCountry(countryCode: string): boolean {
    const euCountries = [
      'AT', 'BE', 'BG', 'HR', 'CY', 'CZ', 'DK', 'EE', 'FI', 'FR',
      'DE', 'GR', 'HU', 'IE', 'IT', 'LV', 'LT', 'LU', 'MT', 'NL',
      'PL', 'PT', 'RO', 'SK', 'SI', 'ES', 'SE'
    ];
    return euCountries.includes(countryCode);
  }
  /**
   * Map e-invoice format from library format
   */
  private mapEInvoiceFormat(format: string): TInvoiceFormat {
    const formatMap: Record<string, TInvoiceFormat> = {
      'xrechnung': 'xrechnung',
      'zugferd': 'zugferd',
      'factur-x': 'facturx',
      'facturx': 'facturx',
      'peppol': 'peppol',
      'ubl': 'ubl'
    };
    return formatMap[format.toLowerCase()] || 'xrechnung';
  }
  /**
   * Calculate content hash for the invoice
   */
  private async calculateContentHash(xmlContent: string): Promise<string> {
    const hash = await plugins.smarthash.sha256FromString(xmlContent);
    return hash;
  }
  /**
   * Convert invoice to different format
   */
  public async convertFormat(
    invoice: IInvoice,
    targetFormat: TInvoiceFormat
  ): Promise<string> {
    try {
      // Load from existing XML
      const einvoice = await plugins.einvoice.EInvoice.fromXml(invoice.xmlContent!);
      // Convert to target format (takes ~0.6ms)
      const convertedXml = await einvoice.exportXml(targetFormat as any);
      return convertedXml;
    } catch (error) {
      this.logger.log('error', `Failed to convert invoice format: ${error}`);
      throw new Error(`Format conversion failed: ${error.message}`);
    }
  }
  /**
   * Generate invoice from internal data
   */
  public async generateInvoice(
    invoiceData: Partial<IInvoice>,
    format: TInvoiceFormat
  ): Promise<{ xml: string; pdf?: Buffer }> {
    try {
      // Create a new invoice instance
      const einvoice = new plugins.einvoice.EInvoice();
      // Set invoice data
      const businessTerms = this.mapToBusinessTerms(invoiceData);
      Object.assign(einvoice, businessTerms);
      // Generate XML in requested format
      const xml = await einvoice.exportXml(format as any);
      // Generate PDF if ZUGFeRD or Factur-X
      let pdf: Buffer | undefined;
      if (format === 'zugferd' || format === 'facturx') {
        // Access the pdf property if it exists
        if (einvoice.pdf && einvoice.pdf.buffer) {
          pdf = Buffer.from(einvoice.pdf.buffer);
        }
      }
      return { xml, pdf };
    } catch (error) {
      this.logger.log('error', `Failed to generate invoice: ${error}`);
      throw new Error(`Invoice generation failed: ${error.message}`);
    }
  }
  /**
   * Map internal invoice to EN16931 Business Terms
   */
  private mapToBusinessTerms(invoice: Partial<IInvoice>): any {
    return {
      BT1_InvoiceNumber: invoice.invoiceNumber,
      BT2_IssueDate: invoice.issueDate?.toISOString(),
      BT3_InvoiceTypeCode: invoice.invoiceTypeCode || '380',
      BT5_CurrencyCode: invoice.currencyCode || 'EUR',
      BT7_TaxPointDate: invoice.taxPointDate?.toISOString(),
      BT9_PaymentDueDate: invoice.paymentDueDate?.toISOString(),
      // Map other Business Terms...
      // This would be a comprehensive mapping in production
    };
  }
 }
@@ -0,0 +1,760 @@
 import * as plugins from './plugins.js';
 import { JournalEntry } from './skr.classes.journalentry.js';
 import { SKRInvoiceMapper } from './skr.invoice.mapper.js';
 import { suggestPostingKey } from './skr.postingkeys.js';
 import type { TSKRType, IJournalEntry, IJournalEntryLine } from './skr.types.js';
 import type {
  IInvoice,
  IInvoiceLine,
  IBookingRules,
  IBookingInfo,
  TTaxScenario,
  IPaymentInfo
 } from './skr.invoice.entity.js';
 /**
 * Options for booking an invoice
 */
 export interface IBookingOptions {
  autoBook?: boolean;
  confidenceThreshold?: number;
  bookingDate?: Date;
  bookingReference?: string;
  skipValidation?: boolean;
 }
 /**
 * Result of booking an invoice
 */
 export interface IBookingResult {
  success: boolean;
  journalEntry?: JournalEntry;
  bookingInfo?: IBookingInfo;
  confidence: number;
  warnings?: string[];
  errors?: string[];
 }
 /**
 * Automatic booking engine for invoices
 * Creates journal entries from invoice data based on SKR mapping rules
 */
 export class InvoiceBookingEngine {
  private logger: plugins.smartlog.ConsoleLog;
  private skrType: TSKRType;
  private mapper: SKRInvoiceMapper;
  constructor(skrType: TSKRType) {
    this.skrType = skrType;
    this.mapper = new SKRInvoiceMapper(skrType);
    this.logger = new plugins.smartlog.ConsoleLog();
  }
  /**
   * Book an invoice to the ledger
   */
  public async bookInvoice(
    invoice: IInvoice,
    bookingRules?: Partial<IBookingRules>,
    options?: IBookingOptions
  ): Promise<IBookingResult> {
    try {
      // Get complete booking rules
      const rules = this.mapper.mapInvoiceToSKR(invoice, bookingRules);
      // Calculate confidence
      const confidence = this.mapper.calculateConfidence(invoice, rules);
      // Check if auto-booking is allowed
      if (options?.autoBook && confidence < (options.confidenceThreshold || 80)) {
        return {
          success: false,
          confidence,
          warnings: [`Confidence score ${confidence}% is below threshold ${options.confidenceThreshold || 80}%`]
        };
      }
      // Validate invoice before booking
      if (!options?.skipValidation) {
        const validationErrors = this.validateInvoice(invoice);
        if (validationErrors.length > 0) {
          return {
            success: false,
            confidence,
            errors: validationErrors
          };
        }
      }
      // Build journal entry
      const journalEntry = await this.buildJournalEntry(invoice, rules, options);
      // Create booking info
      const bookingInfo: IBookingInfo = {
        journalEntryId: journalEntry.id,
        transactionIds: journalEntry.transactionIds || [],
        bookedAt: new Date(),
        bookedBy: 'system',
        bookingRules: {
          vendorAccount: rules.vendorControlAccount,
          customerAccount: rules.customerControlAccount,
          expenseAccounts: this.getUsedExpenseAccounts(invoice, rules),
          revenueAccounts: this.getUsedRevenueAccounts(invoice, rules),
          vatAccounts: this.getUsedVATAccounts(invoice, rules)
        },
        confidence,
        autoBooked: options?.autoBook || false
      };
      // Post the journal entry
      // TODO: When MongoDB transactions are available, wrap this in a transaction
      // Example: await db.withTransaction(async (session) => { ... })
      try {
        await journalEntry.validate();
        await journalEntry.post();
        // Mark invoice as posted if we have a reference to it
        if (invoice.status !== 'posted') {
          invoice.status = 'posted';
        }
      } catch (postError) {
        this.logger.log('error', `Failed to post journal entry: ${postError}`);
        throw postError; // Re-throw to trigger rollback when transactions are available
      }
      return {
        success: true,
        journalEntry,
        bookingInfo,
        confidence,
        warnings: this.generateWarnings(invoice, rules)
      };
    } catch (error) {
      this.logger.log('error', `Failed to book invoice: ${error}`);
      return {
        success: false,
        confidence: 0,
        errors: [`Booking failed: ${error.message}`]
      };
    }
  }
  /**
   * Build journal entry from invoice
   */
  private async buildJournalEntry(
    invoice: IInvoice,
    rules: IBookingRules,
    options?: IBookingOptions
  ): Promise<JournalEntry> {
    const lines: IJournalEntryLine[] = [];
    const isInbound = invoice.direction === 'inbound';
    const isCredit = invoice.invoiceTypeCode === '381'; // Credit note
    // Determine if we need to reverse the normal booking direction
    const reverseDirection = isCredit;
    if (isInbound) {
      // Inbound invoice (AP)
      lines.push(...this.buildAPEntry(invoice, rules, reverseDirection));
    } else {
      // Outbound invoice (AR)
      lines.push(...this.buildAREntry(invoice, rules, reverseDirection));
    }
    // Create journal entry
    const journalData: IJournalEntry = {
      date: options?.bookingDate || invoice.issueDate,
      description: this.buildDescription(invoice),
      reference: options?.bookingReference || invoice.invoiceNumber,
      lines,
      skrType: this.skrType
    };
    const journalEntry = new JournalEntry(journalData);
    return journalEntry;
  }
  /**
   * Build AP (Accounts Payable) journal entry lines
   */
  private buildAPEntry(
    invoice: IInvoice,
    rules: IBookingRules,
    reverseDirection: boolean
  ): IJournalEntryLine[] {
    const lines: IJournalEntryLine[] = [];
    // Group lines by account
    const accountGroups = this.groupLinesByAccount(invoice, rules);
    // Create expense/asset entries
    for (const [accountNumber, group] of Object.entries(accountGroups)) {
      const amount = group.reduce((sum, line) => sum + line.netAmount, 0);
      if (reverseDirection) {
        // Credit note: credit expense account
        lines.push({
          accountNumber,
          credit: Math.abs(amount),
          description: this.getAccountDescription(accountNumber, group),
          postingKey: 9 // 19% input VAT for expenses
        });
      } else {
        // Regular invoice: debit expense account
        lines.push({
          accountNumber,
          debit: Math.abs(amount),
          description: this.getAccountDescription(accountNumber, group),
          postingKey: 9 // 19% input VAT for expenses
        });
      }
    }
    // Create VAT entries
    const vatLines = this.buildVATLines(invoice, rules, 'input', reverseDirection);
    lines.push(...vatLines);
    // Create vendor control account entry
    const controlAccount = this.mapper.getControlAccount(invoice, rules);
    const totalAmount = Math.abs(invoice.payableAmount);
    if (reverseDirection) {
      // Credit note: debit vendor account
      lines.push({
        accountNumber: controlAccount,
        debit: totalAmount,
        description: `${invoice.supplier.name} - Credit Note ${invoice.invoiceNumber}`,
        postingKey: 40 // Tax-free for control account
      });
    } else {
      // Regular invoice: credit vendor account
      lines.push({
        accountNumber: controlAccount,
        credit: totalAmount,
        description: `${invoice.supplier.name} - Invoice ${invoice.invoiceNumber}`,
        postingKey: 40 // Tax-free for control account
      });
    }
    return lines;
  }
  /**
   * Build AR (Accounts Receivable) journal entry lines
   */
  private buildAREntry(
    invoice: IInvoice,
    rules: IBookingRules,
    reverseDirection: boolean
  ): IJournalEntryLine[] {
    const lines: IJournalEntryLine[] = [];
    // Group lines by account
    const accountGroups = this.groupLinesByAccount(invoice, rules);
    // Create revenue entries
    for (const [accountNumber, group] of Object.entries(accountGroups)) {
      const amount = group.reduce((sum, line) => sum + line.netAmount, 0);
      if (reverseDirection) {
        // Credit note: debit revenue account
        lines.push({
          accountNumber,
          debit: Math.abs(amount),
          description: this.getAccountDescription(accountNumber, group),
          postingKey: 9 // 19% output VAT for revenue
        });
      } else {
        // Regular invoice: credit revenue account
        lines.push({
          accountNumber,
          credit: Math.abs(amount),
          description: this.getAccountDescription(accountNumber, group),
          postingKey: 9 // 19% output VAT for revenue
        });
      }
    }
    // Create VAT entries
    const vatLines = this.buildVATLines(invoice, rules, 'output', reverseDirection);
    lines.push(...vatLines);
    // Create customer control account entry
    const controlAccount = this.mapper.getControlAccount(invoice, rules);
    const totalAmount = Math.abs(invoice.payableAmount);
    if (reverseDirection) {
      // Credit note: credit customer account
      lines.push({
        accountNumber: controlAccount,
        credit: totalAmount,
        description: `${invoice.customer.name} - Credit Note ${invoice.invoiceNumber}`,
        postingKey: 40 // Tax-free for control account
      });
    } else {
      // Regular invoice: debit customer account
      lines.push({
        accountNumber: controlAccount,
        debit: totalAmount,
        description: `${invoice.customer.name} - Invoice ${invoice.invoiceNumber}`,
        postingKey: 40 // Tax-free for control account
      });
    }
    return lines;
  }
  /**
   * Build VAT lines
   */
  private buildVATLines(
    invoice: IInvoice,
    rules: IBookingRules,
    direction: 'input' | 'output',
    reverseDirection: boolean
  ): IJournalEntryLine[] {
    const lines: IJournalEntryLine[] = [];
    const taxScenario = invoice.taxScenario || 'domestic_taxed';
    // Handle reverse charge specially
    if (taxScenario === 'reverse_charge') {
      return this.buildReverseChargeVATLines(invoice, rules);
    }
    // Standard VAT booking
    for (const vatBreak of invoice.vatBreakdown) {
      if (vatBreak.taxAmount === 0) continue;
      const vatAccount = this.mapper.getVATAccount(
        vatBreak.vatCategory,
        direction,
        taxScenario
      );
      const amount = Math.abs(vatBreak.taxAmount);
      const description = `VAT ${vatBreak.vatCategory.rate}%`;
      const vatRate = vatBreak.vatCategory.rate;
      // Select posting key based on VAT rate: 8 for 7%, 9 for 19%
      const postingKey = vatRate === 7 ? 8 : 9;
      if (direction === 'input') {
        // Input VAT (Vorsteuer)
        if (reverseDirection) {
          lines.push({ accountNumber: vatAccount, credit: amount, description, postingKey });
        } else {
          lines.push({ accountNumber: vatAccount, debit: amount, description, postingKey });
        }
      } else {
        // Output VAT (Umsatzsteuer)
        if (reverseDirection) {
          lines.push({ accountNumber: vatAccount, debit: amount, description, postingKey });
        } else {
          lines.push({ accountNumber: vatAccount, credit: amount, description, postingKey });
        }
      }
    }
    return lines;
  }
  /**
   * Calculate VAT amount from taxable amount and rate
   */
  private calculateVAT(taxableAmount: number, rate: number): number {
    return Math.round(taxableAmount * rate / 100 * 100) / 100; // Round to 2 decimals
  }
  /**
   * Calculate effective VAT rate for the invoice (weighted average)
   */
  private calculateEffectiveVATRate(invoice: IInvoice): number {
    const totalTaxable = invoice.vatBreakdown.reduce((sum, vb) => sum + vb.taxableAmount, 0);
    if (totalTaxable === 0) {
      return 19; // Default to standard German VAT rate
    }
    // Calculate weighted average VAT rate
    const weightedRate = invoice.vatBreakdown.reduce((sum, vb) => {
      return sum + (vb.vatCategory.rate * vb.taxableAmount);
    }, 0);
    return Math.round(weightedRate / totalTaxable * 100) / 100;
  }
  /**
   * Build reverse charge VAT lines (§13b UStG)
   */
  private buildReverseChargeVATLines(
    invoice: IInvoice,
    rules: IBookingRules
  ): IJournalEntryLine[] {
    const lines: IJournalEntryLine[] = [];
    // For reverse charge, we book both input and output VAT
    for (const vatBreak of invoice.vatBreakdown) {
      // For reverse charge, calculate VAT if not provided
      const amount = vatBreak.taxAmount > 0 
        ? Math.abs(vatBreak.taxAmount)
        : this.calculateVAT(Math.abs(vatBreak.taxableAmount), vatBreak.vatCategory.rate);
      // Input VAT (deductible)
      const inputVATAccount = this.mapper.getVATAccount(
        vatBreak.vatCategory,
        'input',
        'reverse_charge'
      );
      // Output VAT (payable)
      const outputVATAccount = this.mapper.getVATAccount(
        vatBreak.vatCategory,
        'output',
        'reverse_charge'
      );
      lines.push(
        {
          accountNumber: inputVATAccount,
          debit: amount,
          description: `Reverse charge input VAT ${vatBreak.vatCategory.rate}%`,
          postingKey: 94 // Reverse charge posting key
        },
        {
          accountNumber: outputVATAccount,
          credit: amount,
          description: `Reverse charge output VAT ${vatBreak.vatCategory.rate}%`,
          postingKey: 94 // Reverse charge posting key
        }
      );
    }
    return lines;
  }
  /**
   * Group invoice lines by account
   */
  private groupLinesByAccount(
    invoice: IInvoice,
    rules: IBookingRules
  ): Record<string, IInvoiceLine[]> {
    const groups: Record<string, IInvoiceLine[]> = {};
    for (const line of invoice.lines) {
      const account = this.mapper.mapInvoiceLineToAccount(line, invoice, rules);
      if (!groups[account]) {
        groups[account] = [];
      }
      groups[account].push(line);
    }
    return groups;
  }
  /**
   * Book payment for an invoice
   */
  public async bookPayment(
    invoice: IInvoice,
    payment: IPaymentInfo,
    rules: IBookingRules
  ): Promise<IBookingResult> {
    try {
      const lines: IJournalEntryLine[] = [];
      const isInbound = invoice.direction === 'inbound';
      const controlAccount = this.mapper.getControlAccount(invoice, rules);
      // Check for skonto
      const skontoAmount = payment.skontoTaken || 0;
      const paymentAmount = payment.amount;
      const fullAmount = paymentAmount + skontoAmount;
      if (isInbound) {
        // Payment for vendor invoice
        lines.push(
          {
            accountNumber: controlAccount,
            debit: fullAmount,
            description: `Payment to ${invoice.supplier.name}`,
            postingKey: 3 // Payment with VAT
          },
          {
            accountNumber: '1000', // Bank account (would be configurable)
            credit: paymentAmount,
            description: `Bank payment ${payment.endToEndId || payment.paymentId}`,
            postingKey: 40 // Tax-free for bank account
          }
        );
        // Book skonto if taken
        if (skontoAmount > 0) {
          const skontoAccounts = this.mapper.getSkontoAccounts(invoice);
          lines.push({
            accountNumber: skontoAccounts.skontoAccount,
            credit: skontoAmount,
            description: `Skonto received`,
            postingKey: 40 // Tax-free for skonto
          });
          // VAT correction for skonto
          if (rules.skontoMethod === 'gross') {
            const effectiveRate = this.calculateEffectiveVATRate(invoice);
            const vatCorrection = Math.round(skontoAmount * effectiveRate / (100 + effectiveRate) * 100) / 100;
            lines.push(
              {
                accountNumber: skontoAccounts.vatCorrectionAccount,
                credit: vatCorrection,
                description: `Skonto VAT correction`,
                postingKey: 40 // Tax-free for correction
              }
            );
          }
        }
      } else {
        // Payment from customer
        lines.push(
          {
            accountNumber: '1000', // Bank account
            debit: paymentAmount,
            description: `Payment from ${invoice.customer.name}`,
            postingKey: 40 // Tax-free for bank account
          },
          {
            accountNumber: controlAccount,
            credit: fullAmount,
            description: `Customer payment ${payment.endToEndId || payment.paymentId}`,
            postingKey: 3 // Payment with VAT
          }
        );
        // Book skonto if granted
        if (skontoAmount > 0) {
          const skontoAccounts = this.mapper.getSkontoAccounts(invoice);
          lines.push({
            accountNumber: skontoAccounts.skontoAccount,
            debit: skontoAmount,
            description: `Skonto granted`,
            postingKey: 40 // Tax-free for skonto
          });
          // VAT correction for skonto
          if (rules.skontoMethod === 'gross') {
            const effectiveRate = this.calculateEffectiveVATRate(invoice);
            const vatCorrection = Math.round(skontoAmount * effectiveRate / (100 + effectiveRate) * 100) / 100;
            lines.push(
              {
                accountNumber: skontoAccounts.vatCorrectionAccount,
                debit: vatCorrection,
                description: `Skonto VAT correction`,
                postingKey: 40 // Tax-free for correction
              }
            );
          }
        }
      }
      // Create journal entry for payment
      const journalData: IJournalEntry = {
        date: payment.paymentDate,
        description: `Payment for invoice ${invoice.invoiceNumber}`,
        reference: payment.endToEndId || payment.remittanceInfo || payment.paymentId,
        lines,
        skrType: this.skrType
      };
      const journalEntry = new JournalEntry(journalData);
      await journalEntry.validate();
      await journalEntry.post();
      return {
        success: true,
        journalEntry,
        confidence: 100
      };
    } catch (error) {
      this.logger.log('error', `Failed to book payment: ${error}`);
      return {
        success: false,
        confidence: 0,
        errors: [`Payment booking failed: ${error.message}`]
      };
    }
  }
  /**
   * Validate invoice before booking
   */
  private validateInvoice(invoice: IInvoice): string[] {
    const errors: string[] = [];
    // Check required fields
    if (!invoice.invoiceNumber) {
      errors.push('Invoice number is required');
    }
    if (!invoice.issueDate) {
      errors.push('Issue date is required');
    }
    if (!invoice.supplier || !invoice.supplier.name) {
      errors.push('Supplier information is required');
    }
    if (!invoice.customer || !invoice.customer.name) {
      errors.push('Customer information is required');
    }
    if (invoice.lines.length === 0) {
      errors.push('Invoice must have at least one line item');
    }
    // Validate amounts
    const calculatedNet = invoice.lines.reduce((sum, line) => sum + line.netAmount, 0);
    const tolerance = 0.01;
    if (Math.abs(calculatedNet - invoice.lineNetAmount) > tolerance) {
      errors.push(`Line net amount mismatch: calculated ${calculatedNet}, stated ${invoice.lineNetAmount}`);
    }
    // Validate VAT
    const calculatedVAT = invoice.vatBreakdown.reduce((sum, vb) => sum + vb.taxAmount, 0);
    if (Math.abs(calculatedVAT - invoice.totalVATAmount) > tolerance) {
      errors.push(`VAT amount mismatch: calculated ${calculatedVAT}, stated ${invoice.totalVATAmount}`);
    }
    // Validate total
    const calculatedTotal = invoice.taxExclusiveAmount + invoice.totalVATAmount;
    if (Math.abs(calculatedTotal - invoice.taxInclusiveAmount) > tolerance) {
      errors.push(`Total amount mismatch: calculated ${calculatedTotal}, stated ${invoice.taxInclusiveAmount}`);
    }
    return errors;
  }
  /**
   * Generate warnings for the booking
   */
  private generateWarnings(invoice: IInvoice, rules: IBookingRules): string[] {
    const warnings: string[] = [];
    // Warn about default account usage
    const hasDefaultAccounts = invoice.lines.some(line => 
      !line.accountNumber && !line.productCode
    );
    if (hasDefaultAccounts) {
      warnings.push('Some lines are using default expense/revenue accounts');
    }
    // Warn about mixed VAT rates
    if (invoice.vatBreakdown.length > 1) {
      warnings.push('Invoice contains mixed VAT rates');
    }
    // Warn about reverse charge
    if (invoice.taxScenario === 'reverse_charge') {
      warnings.push('Reverse charge procedure applied - verify VAT treatment');
    }
    // Warn about credit notes
    if (invoice.invoiceTypeCode === '381') {
      warnings.push('This is a credit note - amounts will be reversed');
    }
    // Warn about foreign currency
    if (invoice.currencyCode !== 'EUR') {
      warnings.push(`Invoice is in foreign currency: ${invoice.currencyCode}`);
    }
    return warnings;
  }
  /**
   * Build description for journal entry
   */
  private buildDescription(invoice: IInvoice): string {
    const type = invoice.invoiceTypeCode === '381' ? 'Credit Note' : 'Invoice';
    const party = invoice.direction === 'inbound' 
      ? invoice.supplier.name 
      : invoice.customer.name;
    return `${type} ${invoice.invoiceNumber} - ${party}`;
  }
  /**
   * Get account description for a group of lines
   */
  private getAccountDescription(accountNumber: string, lines: IInvoiceLine[]): string {
    if (lines.length === 1) {
      return lines[0].description;
    }
    return `${this.mapper.getAccountDescription(accountNumber)} (${lines.length} items)`;
  }
  /**
   * Get used expense accounts
   */
  private getUsedExpenseAccounts(invoice: IInvoice, rules: IBookingRules): string[] {
    if (invoice.direction !== 'inbound') return [];
    const accounts = new Set<string>();
    for (const line of invoice.lines) {
      const account = this.mapper.mapInvoiceLineToAccount(line, invoice, rules);
      accounts.add(account);
    }
    return Array.from(accounts);
  }
  /**
   * Get used revenue accounts
   */
  private getUsedRevenueAccounts(invoice: IInvoice, rules: IBookingRules): string[] {
    if (invoice.direction !== 'outbound') return [];
    const accounts = new Set<string>();
    for (const line of invoice.lines) {
      const account = this.mapper.mapInvoiceLineToAccount(line, invoice, rules);
      accounts.add(account);
    }
    return Array.from(accounts);
  }
  /**
   * Get used VAT accounts
   */
  private getUsedVATAccounts(invoice: IInvoice, rules: IBookingRules): string[] {
    const accounts = new Set<string>();
    const direction = invoice.direction === 'inbound' ? 'input' : 'output';
    const taxScenario = invoice.taxScenario || 'domestic_taxed';
    for (const vatBreak of invoice.vatBreakdown) {
      const account = this.mapper.getVATAccount(
        vatBreak.vatCategory,
        direction,
        taxScenario
      );
      accounts.add(account);
    }
    // Add reverse charge accounts if applicable
    if (taxScenario === 'reverse_charge') {
      for (const vatBreak of invoice.vatBreakdown) {
        const inputAccount = this.mapper.getVATAccount(
          vatBreak.vatCategory,
          'input',
          'reverse_charge'
        );
        const outputAccount = this.mapper.getVATAccount(
          vatBreak.vatCategory,
          'output',
          'reverse_charge'
        );
        accounts.add(inputAccount);
        accounts.add(outputAccount);
      }
    }
    return Array.from(accounts);
  }
 }
@@ -0,0 +1,351 @@
 import type { TSKRType } from './skr.types.js';
 /**
 * Invoice direction
 */
 export type TInvoiceDirection = 'inbound' | 'outbound';
 /**
 * Supported e-invoice formats
 */
 export type TInvoiceFormat = 'xrechnung' | 'zugferd' | 'facturx' | 'peppol' | 'ubl';
 /**
 * Invoice status in the system
 */
 export type TInvoiceStatus = 'draft' | 'validated' | 'posted' | 'partially_paid' | 'paid' | 'cancelled' | 'error';
 /**
 * Tax scenario classification
 */
 export type TTaxScenario = 
  | 'domestic_taxed'      // Standard domestic with VAT
  | 'domestic_exempt'     // Domestic tax-exempt
  | 'reverse_charge'      // §13b UStG
  | 'intra_eu_supply'     // Intra-EU supply
  | 'intra_eu_acquisition' // Intra-EU acquisition
  | 'export'              // Export outside EU
  | 'small_business';     // §19 UStG small business
 /**
 * VAT rate categories
 */
 export interface IVATCategory {
  code: string;           // S (Standard), Z (Zero), E (Exempt), AE (Reverse charge), etc.
  rate: number;           // Tax rate percentage
  exemptionReason?: string;
 }
 /**
 * Party information (supplier/customer)
 */
 export interface IInvoiceParty {
  id: string;
  name: string;
  address: {
    street?: string;
    city?: string;
    postalCode?: string;
    countryCode: string;
  };
  vatId?: string;
  taxId?: string;
  email?: string;
  phone?: string;
  bankAccount?: {
    iban: string;
    bic?: string;
    accountHolder?: string;
  };
 }
 /**
 * Invoice line item
 */
 export interface IInvoiceLine {
  lineNumber: number;
  description: string;
  quantity: number;
  unitPrice: number;
  netAmount: number;
  vatCategory: IVATCategory;
  vatAmount: number;
  grossAmount: number;
  accountNumber?: string;    // SKR account for booking
  costCenter?: string;
  productCode?: string;
  allowances?: IAllowanceCharge[];
  charges?: IAllowanceCharge[];
 }
 /**
 * Allowance or charge
 */
 export interface IAllowanceCharge {
  reason: string;
  amount: number;
  percentage?: number;
  vatCategory?: IVATCategory;
  vatAmount?: number;
 }
 /**
 * Payment terms
 */
 export interface IPaymentTerms {
  dueDate: Date;
  paymentTermsNote?: string;
  skonto?: {
    percentage: number;
    days: number;
    baseAmount: number;
  }[];
 }
 /**
 * Validation result
 */
 export interface IValidationResult {
  isValid: boolean;
  syntax: {
    valid: boolean;
    errors: string[];
    warnings: string[];
  };
  semantic: {
    valid: boolean;
    errors: string[];
    warnings: string[];
  };
  businessRules: {
    valid: boolean;
    errors: string[];
    warnings: string[];
  };
  countrySpecific?: {
    valid: boolean;
    errors: string[];
    warnings: string[];
  };
  validatedAt: Date;
  validatorVersion: string;
 }
 /**
 * Booking information
 */
 export interface IBookingInfo {
  journalEntryId: string;
  transactionIds: string[];
  bookedAt: Date;
  bookedBy: string;
  bookingRules: {
    vendorAccount?: string;
    customerAccount?: string;
    expenseAccounts?: string[];
    revenueAccounts?: string[];
    vatAccounts?: string[];
  };
  confidence: number;       // 0-100
  autoBooked: boolean;
 }
 /**
 * Payment information
 */
 export interface IPaymentInfo {
  paymentId: string;
  paymentDate: Date;
  amount: number;
  currency: string;
  bankTransactionId?: string;
  endToEndId?: string;
  remittanceInfo?: string;
  skontoTaken?: number;
 }
 /**
 * Main invoice entity
 */
 export interface IInvoice {
  // Identity
  id: string;
  direction: TInvoiceDirection;
  format: TInvoiceFormat;
  // EN16931 Business Terms
  invoiceNumber: string;      // BT-1
  issueDate: Date;            // BT-2
  invoiceTypeCode?: string;   // BT-3 (380=Invoice, 381=Credit note)
  currencyCode: string;       // BT-5
  taxCurrencyCode?: string;   // BT-6
  taxPointDate?: Date;        // BT-7 (Leistungsdatum)
  paymentDueDate?: Date;      // BT-9
  buyerReference?: string;    // BT-10
  projectReference?: string;  // BT-11
  contractReference?: string; // BT-12
  orderReference?: string;    // BT-13
  sellerOrderReference?: string; // BT-14
  // Parties
  supplier: IInvoiceParty;
  customer: IInvoiceParty;
  payee?: IInvoiceParty;      // If different from supplier
  // Line items
  lines: IInvoiceLine[];
  // Document level allowances/charges
  allowances?: IAllowanceCharge[];
  charges?: IAllowanceCharge[];
  // Amounts
  lineNetAmount: number;      // Sum of line net amounts
  allowanceTotalAmount?: number;
  chargeTotalAmount?: number;
  taxExclusiveAmount: number; // BT-109
  taxInclusiveAmount: number; // BT-112
  prepaidAmount?: number;     // BT-113
  payableAmount: number;      // BT-115
  // VAT breakdown
  vatBreakdown: {
    vatCategory: IVATCategory;
    taxableAmount: number;    // BT-116
    taxAmount: number;        // BT-117
  }[];
  totalVATAmount: number;     // BT-110
  // Payment
  paymentTerms?: IPaymentTerms;
  paymentMeans?: {
    code: string;             // 30=Bank transfer, 48=Card, etc.
    account?: IInvoiceParty['bankAccount'];
  };
  payments?: IPaymentInfo[];
  // Notes
  invoiceNote?: string;       // BT-22
  // Processing metadata
  status: TInvoiceStatus;
  taxScenario?: TTaxScenario;
  skrType?: TSKRType;
  // Storage
  contentHash: string;        // SHA-256 of normalized XML
  xmlContent?: string;
  pdfHash?: string;
  pdfContent?: Buffer;
  // Validation
  validationResult?: IValidationResult;
  // Booking
  bookingInfo?: IBookingInfo;
  // Audit trail
  createdAt: Date;
  createdBy: string;
  modifiedAt?: Date;
  modifiedBy?: string;
  // Additional metadata
  metadata?: {
    importSource?: string;
    importedAt?: Date;
    parserVersion?: string;
    originalFilename?: string;
    originalFormat?: string;
    [key: string]: any;
  };
 }
 /**
 * Invoice import options
 */
 export interface IInvoiceImportOptions {
  autoBook?: boolean;
  confidenceThreshold?: number;
  validateOnly?: boolean;
  skipDuplicateCheck?: boolean;
  bookingRules?: {
    vendorDefaults?: Record<string, string>;
    customerDefaults?: Record<string, string>;
    productCategoryMapping?: Record<string, string>;
  };
 }
 /**
 * Invoice export options
 */
 export interface IInvoiceExportOptions {
  format: TInvoiceFormat;
  embedInPdf?: boolean;
  sign?: boolean;
  validate?: boolean;
 }
 /**
 * Invoice search filter
 */
 export interface IInvoiceFilter {
  direction?: TInvoiceDirection;
  status?: TInvoiceStatus;
  format?: TInvoiceFormat;
  dateFrom?: Date;
  dateTo?: Date;
  supplierId?: string;
  customerId?: string;
  minAmount?: number;
  maxAmount?: number;
  invoiceNumber?: string;
  reference?: string;
  isPaid?: boolean;
  isOverdue?: boolean;
 }
 /**
 * Duplicate check result
 */
 export interface IDuplicateCheckResult {
  isDuplicate: boolean;
  matchedInvoiceId?: string;
  matchedContentHash?: string;
  matchedFields?: string[];
  confidence: number;
 }
 /**
 * Booking rules configuration
 */
 export interface IBookingRules {
  skrType: TSKRType;
  // Control accounts
  vendorControlAccount: string;
  customerControlAccount: string;
  // VAT accounts
  vatAccounts: {
    inputVAT19: string;
    inputVAT7: string;
    outputVAT19: string;
    outputVAT7: string;
    reverseChargeVAT: string;
  };
  // Default accounts
  defaultExpenseAccount: string;
  defaultRevenueAccount: string;
  // Mappings
  productCategoryMapping?: Record<string, string>;
  vendorMapping?: Record<string, string>;
  customerMapping?: Record<string, string>;
  // Skonto
  skontoMethod?: 'net' | 'gross';
  skontoExpenseAccount?: string;
  skontoRevenueAccount?: string;
 }
@@ -0,0 +1,486 @@
 import * as plugins from './plugins.js';
 import type { TSKRType } from './skr.types.js';
 import type {
  IInvoice,
  IInvoiceLine,
  IBookingRules,
  TTaxScenario,
  IVATCategory
 } from './skr.invoice.entity.js';
 /**
 * Maps invoice data to SKR accounts
 * Handles both SKR03 and SKR04 account mappings
 */
 export class SKRInvoiceMapper {
  private logger: plugins.smartlog.ConsoleLog;
  private skrType: TSKRType;
  // SKR03 account mappings
  private readonly SKR03_ACCOUNTS = {
    // Control accounts
    vendorControl: '1600',           // Verbindlichkeiten aus Lieferungen und Leistungen
    customerControl: '1200',         // Forderungen aus Lieferungen und Leistungen
    // VAT accounts
    inputVAT19: '1576',              // Abziehbare Vorsteuer 19%
    inputVAT7: '1571',               // Abziehbare Vorsteuer 7%
    outputVAT19: '1776',             // Umsatzsteuer 19%
    outputVAT7: '1771',              // Umsatzsteuer 7%
    reverseChargeVAT: '1577',        // Abziehbare Vorsteuer §13b UStG
    reverseChargePayable: '1787',   // Umsatzsteuer §13b UStG
    // Default expense/revenue accounts
    defaultExpense: '4610',          // Werbekosten
    defaultRevenue: '8400',          // Erlöse 19% USt
    revenueReduced: '8300',          // Erlöse 7% USt
    revenueTaxFree: '8120',          // Steuerfreie Umsätze
    // Common expense accounts by category
    materialExpense: '5000',         // Aufwendungen für Roh-, Hilfs- und Betriebsstoffe
    merchandiseExpense: '5400',      // Aufwendungen für Waren
    personnelExpense: '6000',        // Löhne und Gehälter
    rentExpense: '4200',             // Miete
    officeExpense: '4930',           // Bürobedarf
    travelExpense: '4670',           // Reisekosten
    vehicleExpense: '4530',          // Kfz-Kosten
    // Skonto accounts
    skontoExpense: '4736',           // Erhaltene Skonti 19% USt
    skontoRevenue: '8736',           // Gewährte Skonti 19% USt
    // Intra-EU accounts
    intraEUAcquisition: '8125',      // Steuerfreie innergemeinschaftliche Erwerbe
    intraEUSupply: '8125'            // Steuerfreie innergemeinschaftliche Lieferungen
  };
  // SKR04 account mappings
  private readonly SKR04_ACCOUNTS = {
    // Control accounts
    vendorControl: '3300',           // Verbindlichkeiten aus Lieferungen und Leistungen
    customerControl: '1400',         // Forderungen aus Lieferungen und Leistungen
    // VAT accounts
    inputVAT19: '1406',              // Abziehbare Vorsteuer 19%
    inputVAT7: '1401',               // Abziehbare Vorsteuer 7%
    outputVAT19: '3806',             // Umsatzsteuer 19%
    outputVAT7: '3801',              // Umsatzsteuer 7%
    reverseChargeVAT: '1407',        // Abziehbare Vorsteuer §13b UStG
    reverseChargePayable: '3837',   // Umsatzsteuer §13b UStG
    // Default expense/revenue accounts
    defaultExpense: '6300',          // Sonstige betriebliche Aufwendungen
    defaultRevenue: '4400',          // Erlöse 19% USt
    revenueReduced: '4300',          // Erlöse 7% USt
    revenueTaxFree: '4120',          // Steuerfreie Umsätze
    // Common expense accounts by category
    materialExpense: '5000',         // Aufwendungen für Roh-, Hilfs- und Betriebsstoffe
    merchandiseExpense: '5400',      // Aufwendungen für Waren
    personnelExpense: '6000',        // Löhne
    rentExpense: '6310',             // Miete
    officeExpense: '6815',           // Bürobedarf
    travelExpense: '6670',           // Reisekosten
    vehicleExpense: '6530',          // Kfz-Kosten
    // Skonto accounts
    skontoExpense: '4736',           // Erhaltene Skonti 19% USt
    skontoRevenue: '8736',           // Gewährte Skonti 19% USt
    // Intra-EU accounts
    intraEUAcquisition: '4125',      // Steuerfreie innergemeinschaftliche Erwerbe
    intraEUSupply: '4125'            // Steuerfreie innergemeinschaftliche Lieferungen
  };
  // Product category to account mappings
  private readonly CATEGORY_MAPPINGS: Record<string, { skr03: string; skr04: string }> = {
    'MATERIAL': { skr03: '5000', skr04: '5000' },
    'MERCHANDISE': { skr03: '5400', skr04: '5400' },
    'SERVICE': { skr03: '4610', skr04: '6300' },
    'OFFICE': { skr03: '4930', skr04: '6815' },
    'IT': { skr03: '4940', skr04: '6825' },
    'TRAVEL': { skr03: '4670', skr04: '6670' },
    'VEHICLE': { skr03: '4530', skr04: '6530' },
    'RENT': { skr03: '4200', skr04: '6310' },
    'UTILITIES': { skr03: '4240', skr04: '6320' },
    'INSURANCE': { skr03: '4360', skr04: '6420' },
    'MARKETING': { skr03: '4610', skr04: '6600' },
    'CONSULTING': { skr03: '4640', skr04: '6650' },
    'LEGAL': { skr03: '4790', skr04: '6790' },
    'TELECOMMUNICATION': { skr03: '4920', skr04: '6805' }
  };
  constructor(skrType: TSKRType) {
    this.skrType = skrType;
    this.logger = new plugins.smartlog.ConsoleLog();
  }
  /**
   * Get account mappings for current SKR type
   */
  private getAccounts() {
    return this.skrType === 'SKR03' ? this.SKR03_ACCOUNTS : this.SKR04_ACCOUNTS;
  }
  /**
   * Map invoice to booking rules
   */
  public mapInvoiceToSKR(
    invoice: IInvoice,
    customMappings?: Partial<IBookingRules>
  ): IBookingRules {
    const accounts = this.getAccounts();
    const taxScenario = invoice.taxScenario || 'domestic_taxed';
    // Base booking rules
    const bookingRules: IBookingRules = {
      skrType: this.skrType,
      // Control accounts
      vendorControlAccount: customMappings?.vendorControlAccount || accounts.vendorControl,
      customerControlAccount: customMappings?.customerControlAccount || accounts.customerControl,
      // VAT accounts
      vatAccounts: {
        inputVAT19: accounts.inputVAT19,
        inputVAT7: accounts.inputVAT7,
        outputVAT19: accounts.outputVAT19,
        outputVAT7: accounts.outputVAT7,
        reverseChargeVAT: accounts.reverseChargeVAT
      },
      // Default accounts
      defaultExpenseAccount: accounts.defaultExpense,
      defaultRevenueAccount: accounts.defaultRevenue,
      // Skonto
      skontoMethod: customMappings?.skontoMethod || 'gross',
      skontoExpenseAccount: accounts.skontoExpense,
      skontoRevenueAccount: accounts.skontoRevenue,
      // Custom mappings
      productCategoryMapping: customMappings?.productCategoryMapping || {},
      vendorMapping: customMappings?.vendorMapping || {},
      customerMapping: customMappings?.customerMapping || {}
    };
    return bookingRules;
  }
  /**
   * Map invoice line to SKR account
   */
  public mapInvoiceLineToAccount(
    line: IInvoiceLine,
    invoice: IInvoice,
    bookingRules: IBookingRules
  ): string {
    // Check if account is already specified
    if (line.accountNumber) {
      return line.accountNumber;
    }
    // For revenue (outbound invoices)
    if (invoice.direction === 'outbound') {
      return this.mapRevenueAccount(line, invoice, bookingRules);
    }
    // For expenses (inbound invoices)
    return this.mapExpenseAccount(line, invoice, bookingRules);
  }
  /**
   * Map revenue account based on VAT rate and scenario
   */
  private mapRevenueAccount(
    line: IInvoiceLine,
    invoice: IInvoice,
    bookingRules: IBookingRules
  ): string {
    const accounts = this.getAccounts();
    const vatRate = line.vatCategory.rate;
    // Check tax scenario
    switch (invoice.taxScenario) {
      case 'intra_eu_supply':
        return accounts.intraEUSupply;
      case 'export':
      case 'domestic_exempt':
        return accounts.revenueTaxFree;
      case 'domestic_taxed':
      default:
        // Map by VAT rate
        if (vatRate === 19) {
          return accounts.defaultRevenue;
        } else if (vatRate === 7) {
          return accounts.revenueReduced;
        } else if (vatRate === 0) {
          return accounts.revenueTaxFree;
        }
        return accounts.defaultRevenue;
    }
  }
  /**
   * Map expense account based on product category and vendor
   */
  private mapExpenseAccount(
    line: IInvoiceLine,
    invoice: IInvoice,
    bookingRules: IBookingRules
  ): string {
    const accounts = this.getAccounts();
    // Check vendor-specific mapping
    const vendorId = invoice.supplier.id;
    if (bookingRules.vendorMapping && bookingRules.vendorMapping[vendorId]) {
      return bookingRules.vendorMapping[vendorId];
    }
    // Try to determine category from line description
    const category = this.detectProductCategory(line.description);
    if (category) {
      const mapping = this.CATEGORY_MAPPINGS[category];
      if (mapping) {
        return this.skrType === 'SKR03' ? mapping.skr03 : mapping.skr04;
      }
    }
    // Check product category mapping
    if (line.productCode && bookingRules.productCategoryMapping) {
      const mappedAccount = bookingRules.productCategoryMapping[line.productCode];
      if (mappedAccount) {
        return mappedAccount;
      }
    }
    // Default expense account
    return bookingRules.defaultExpenseAccount;
  }
  /**
   * Detect product category from description
   */
  private detectProductCategory(description: string): string | undefined {
    const lowerDesc = description.toLowerCase();
    const categoryKeywords: Record<string, string[]> = {
      'MATERIAL': ['material', 'rohstoff', 'raw material', 'component'],
      'MERCHANDISE': ['ware', 'merchandise', 'product', 'artikel'],
      'SERVICE': ['service', 'dienstleistung', 'beratung', 'support'],
      'OFFICE': ['büro', 'office', 'papier', 'stationery'],
      'IT': ['software', 'hardware', 'computer', 'lizenz', 'license'],
      'TRAVEL': ['reise', 'travel', 'hotel', 'flug', 'flight'],
      'VEHICLE': ['kfz', 'vehicle', 'auto', 'benzin', 'fuel'],
      'RENT': ['miete', 'rent', 'lease', 'pacht'],
      'UTILITIES': ['strom', 'wasser', 'gas', 'energie', 'electricity', 'water'],
      'INSURANCE': ['versicherung', 'insurance'],
      'MARKETING': ['werbung', 'marketing', 'advertising', 'kampagne'],
      'CONSULTING': ['beratung', 'consulting', 'advisory'],
      'LEGAL': ['rechts', 'legal', 'anwalt', 'lawyer', 'notar'],
      'TELECOMMUNICATION': ['telefon', 'internet', 'mobilfunk', 'telekom']
    };
    for (const [category, keywords] of Object.entries(categoryKeywords)) {
      if (keywords.some(keyword => lowerDesc.includes(keyword))) {
        return category;
      }
    }
    return undefined;
  }
  /**
   * Get VAT account for given VAT category and rate
   */
  public getVATAccount(
    vatCategory: IVATCategory,
    direction: 'input' | 'output',
    taxScenario: TTaxScenario
  ): string {
    const accounts = this.getAccounts();
    // Handle reverse charge
    if (taxScenario === 'reverse_charge' || vatCategory.code === 'AE') {
      return direction === 'input' 
        ? accounts.reverseChargeVAT 
        : accounts.reverseChargePayable;
    }
    // Standard VAT accounts by rate
    if (direction === 'input') {
      if (vatCategory.rate === 19) {
        return accounts.inputVAT19;
      } else if (vatCategory.rate === 7) {
        return accounts.inputVAT7;
      }
    } else {
      if (vatCategory.rate === 19) {
        return accounts.outputVAT19;
      } else if (vatCategory.rate === 7) {
        return accounts.outputVAT7;
      }
    }
    // Default to 19% if rate is not standard
    return direction === 'input' ? accounts.inputVAT19 : accounts.outputVAT19;
  }
  /**
   * Get control account for party
   */
  public getControlAccount(
    invoice: IInvoice,
    bookingRules: IBookingRules
  ): string {
    if (invoice.direction === 'inbound') {
      // Check vendor-specific control account
      const vendorId = invoice.supplier.id;
      if (bookingRules.vendorMapping && bookingRules.vendorMapping[vendorId]) {
        const customAccount = bookingRules.vendorMapping[vendorId];
        // Check if it's a control account (starts with 16 for SKR03 or 33 for SKR04)
        if (this.isControlAccount(customAccount)) {
          return customAccount;
        }
      }
      return bookingRules.vendorControlAccount;
    } else {
      // Check customer-specific control account
      const customerId = invoice.customer.id;
      if (bookingRules.customerMapping && bookingRules.customerMapping[customerId]) {
        const customAccount = bookingRules.customerMapping[customerId];
        // Check if it's a control account (starts with 12 for SKR03 or 14 for SKR04)
        if (this.isControlAccount(customAccount)) {
          return customAccount;
        }
      }
      return bookingRules.customerControlAccount;
    }
  }
  /**
   * Check if account is a control account
   */
  private isControlAccount(accountNumber: string): boolean {
    if (this.skrType === 'SKR03') {
      return accountNumber.startsWith('12') || accountNumber.startsWith('16');
    } else {
      return accountNumber.startsWith('14') || accountNumber.startsWith('33');
    }
  }
  /**
   * Get skonto accounts
   */
  public getSkontoAccounts(invoice: IInvoice): {
    skontoAccount: string;
    vatCorrectionAccount: string;
  } {
    const accounts = this.getAccounts();
    if (invoice.direction === 'inbound') {
      // Received skonto (expense reduction)
      return {
        skontoAccount: accounts.skontoExpense,
        vatCorrectionAccount: accounts.inputVAT19 // VAT correction
      };
    } else {
      // Granted skonto (revenue reduction)
      return {
        skontoAccount: accounts.skontoRevenue,
        vatCorrectionAccount: accounts.outputVAT19 // VAT correction
      };
    }
  }
  /**
   * Validate account number format
   */
  public validateAccountNumber(accountNumber: string): boolean {
    // SKR accounts are typically 4 digits, sometimes with sub-accounts
    const accountPattern = /^\d{4}(\d{0,2})?$/;
    return accountPattern.test(accountNumber);
  }
  /**
   * Get account description
   */
  public getAccountDescription(accountNumber: string): string {
    // This would typically look up from a complete SKR account database
    // For now, return a basic description
    const commonAccounts: Record<string, string> = {
      // SKR03
      '1200': 'Forderungen aus Lieferungen und Leistungen',
      '1600': 'Verbindlichkeiten aus Lieferungen und Leistungen',
      '1576': 'Abziehbare Vorsteuer 19%',
      '1571': 'Abziehbare Vorsteuer 7%',
      '1776': 'Umsatzsteuer 19%',
      '1771': 'Umsatzsteuer 7%',
      '4610': 'Werbekosten',
      '8400': 'Erlöse 19% USt',
      '8300': 'Erlöse 7% USt',
      // SKR04
      '1400': 'Forderungen aus Lieferungen und Leistungen',
      '3300': 'Verbindlichkeiten aus Lieferungen und Leistungen',
      '1406': 'Abziehbare Vorsteuer 19%',
      '1401': 'Abziehbare Vorsteuer 7%',
      '3806': 'Umsatzsteuer 19%',
      '3801': 'Umsatzsteuer 7%',
      '6300': 'Sonstige betriebliche Aufwendungen',
      '4400': 'Erlöse 19% USt',
      '4300': 'Erlöse 7% USt'
    };
    return commonAccounts[accountNumber] || `Account ${accountNumber}`;
  }
  /**
   * Calculate booking confidence score
   */
  public calculateConfidence(
    invoice: IInvoice,
    bookingRules: IBookingRules
  ): number {
    let confidence = 100;
    // Reduce confidence for missing or uncertain mappings
    invoice.lines.forEach(line => {
      if (!line.accountNumber) {
        confidence -= 10; // No explicit account mapping
      }
      if (!line.productCode) {
        confidence -= 5; // No product code for mapping
      }
    });
    // Reduce confidence for complex tax scenarios
    if (invoice.taxScenario === 'reverse_charge' || 
        invoice.taxScenario === 'intra_eu_acquisition') {
      confidence -= 15;
    }
    // Reduce confidence for mixed VAT rates
    if (invoice.vatBreakdown.length > 1) {
      confidence -= 10;
    }
    // Reduce confidence if no vendor/customer mapping exists
    if (invoice.direction === 'inbound') {
      if (!bookingRules.vendorMapping?.[invoice.supplier.id]) {
        confidence -= 10;
      }
    } else {
      if (!bookingRules.customerMapping?.[invoice.customer.id]) {
        confidence -= 10;
      }
    }
    // Reduce confidence for credit notes
    if (invoice.invoiceTypeCode === '381') {
      confidence -= 10;
    }
    return Math.max(0, confidence);
  }
 }
@@ -0,0 +1,710 @@
 import * as plugins from './plugins.js';
 import * as path from 'path';
 import type {
  IInvoice,
  IInvoiceFilter,
  IDuplicateCheckResult
 } from './skr.invoice.entity.js';
 /**
 * Invoice storage metadata
 */
 export interface IInvoiceMetadata {
  invoiceId: string;
  invoiceNumber: string;
  direction: 'inbound' | 'outbound';
  issueDate: string;
  supplierName: string;
  customerName: string;
  totalAmount: number;
  currency: string;
  contentHash: string;
  pdfHash?: string;
  xmlHash: string;
  journalEntryId?: string;
  transactionIds?: string[];
  validationResult: {
    isValid: boolean;
    errors: number;
    warnings: number;
  };
  parserVersion: string;
  storedAt: string;
  storedBy: string;
 }
 /**
 * Invoice registry entry (for NDJSON streaming)
 */
 export interface IInvoiceRegistryEntry {
  id: string;
  hash: string;
  metadata: IInvoiceMetadata;
 }
 /**
 * Storage statistics
 */
 export interface IStorageStats {
  totalInvoices: number;
  inboundCount: number;
  outboundCount: number;
  totalSize: number;
  duplicatesDetected: number;
  lastUpdate: Date;
 }
 /**
 * Content-addressed storage for invoices
 * Integrates with BagIt archive structure for GoBD compliance
 */
 export class InvoiceStorage {
  private exportPath: string;
  private logger: plugins.smartlog.ConsoleLog;
  private registryPath: string;
  private metadataCache: Map<string, IInvoiceMetadata>;
  private readonly MAX_CACHE_SIZE = 10000; // Maximum number of cached entries
  private cacheAccessOrder: string[] = []; // Track access order for LRU eviction
  constructor(exportPath: string) {
    this.exportPath = exportPath;
    this.logger = new plugins.smartlog.ConsoleLog();
    this.registryPath = path.join(exportPath, 'data', 'documents', 'invoices', 'registry.ndjson');
    this.metadataCache = new Map();
  }
  /**
   * Manage cache size using LRU eviction
   */
  private manageCacheSize(): void {
    if (this.metadataCache.size > this.MAX_CACHE_SIZE) {
      // Remove least recently used entries
      const entriesToRemove = Math.min(100, Math.floor(this.MAX_CACHE_SIZE * 0.1)); // Remove 10% or 100 entries
      const keysToRemove = this.cacheAccessOrder.splice(0, entriesToRemove);
      for (const key of keysToRemove) {
        this.metadataCache.delete(key);
      }
      this.logger.log('info', `Evicted ${entriesToRemove} entries from metadata cache`);
    }
  }
  /**
   * Update cache access order for LRU
   */
  private touchCacheEntry(key: string): void {
    const index = this.cacheAccessOrder.indexOf(key);
    if (index > -1) {
      this.cacheAccessOrder.splice(index, 1);
    }
    this.cacheAccessOrder.push(key);
  }
  /**
   * Initialize storage directories
   */
  public async initialize(): Promise<void> {
    const dirs = [
      path.join(this.exportPath, 'data', 'documents', 'invoices', 'inbound'),
      path.join(this.exportPath, 'data', 'documents', 'invoices', 'inbound', 'metadata'),
      path.join(this.exportPath, 'data', 'documents', 'invoices', 'outbound'),
      path.join(this.exportPath, 'data', 'documents', 'invoices', 'outbound', 'metadata'),
      path.join(this.exportPath, 'data', 'validation')
    ];
    for (const dir of dirs) {
      await plugins.smartfile.fs.ensureDir(dir);
    }
    // Load existing registry if it exists
    await this.loadRegistry();
  }
  private readonly MAX_PDF_SIZE = 50 * 1024 * 1024; // 50MB max
  /**
   * Store an invoice with content addressing
   */
  public async storeInvoice(
    invoice: IInvoice,
    pdfBuffer?: Buffer
  ): Promise<string> {
    try {
      // Validate PDF size if provided
      if (pdfBuffer && pdfBuffer.length > this.MAX_PDF_SIZE) {
        throw new Error(`PDF file too large: ${pdfBuffer.length} bytes (max ${this.MAX_PDF_SIZE} bytes)`);
      }
      // Calculate hashes
      const xmlHash = await this.calculateHash(invoice.xmlContent || '');
      const pdfHash = pdfBuffer ? await this.calculateHash(pdfBuffer) : undefined;
      const contentHash = xmlHash; // Primary content hash is XML
      // Check for duplicates
      const duplicateCheck = await this.checkDuplicate(invoice, contentHash);
      if (duplicateCheck.isDuplicate) {
        this.logger.log('warn', `Duplicate invoice detected: ${invoice.invoiceNumber}`);
        return duplicateCheck.matchedContentHash || contentHash;
      }
      // Determine storage path
      const direction = invoice.direction;
      const basePath = path.join(
        this.exportPath,
        'data',
        'documents',
        'invoices',
        direction
      );
      // Create filename with content hash
      const dateStr = invoice.issueDate.toISOString().split('T')[0];
      const sanitizedNumber = invoice.invoiceNumber.replace(/[^a-zA-Z0-9-_]/g, '_');
      const xmlFilename = `${contentHash.substring(0, 8)}_${dateStr}_${sanitizedNumber}.xml`;
      const xmlPath = path.join(basePath, xmlFilename);
      // Store XML
      await plugins.smartfile.memory.toFs(invoice.xmlContent || '', xmlPath);
      // Store PDF if available
      let pdfFilename: string | undefined;
      if (pdfBuffer) {
        pdfFilename = xmlFilename.replace('.xml', '.pdf');
        const pdfPath = path.join(basePath, pdfFilename);
        await plugins.smartfile.memory.toFs(pdfBuffer, pdfPath);
        // Also store PDF/A-3 with embedded XML if supported
        if (invoice.format === 'zugferd' || invoice.format === 'facturx') {
          const pdfA3Filename = xmlFilename.replace('.xml', '_pdfa3.pdf');
          const pdfA3Path = path.join(basePath, pdfA3Filename);
          // The PDF should already have embedded XML if it's ZUGFeRD/Factur-X
          await plugins.smartfile.memory.toFs(pdfBuffer, pdfA3Path);
        }
      }
      // Create and store metadata
      const metadata: IInvoiceMetadata = {
        invoiceId: invoice.id,
        invoiceNumber: invoice.invoiceNumber,
        direction: invoice.direction,
        issueDate: invoice.issueDate.toISOString(),
        supplierName: invoice.supplier.name,
        customerName: invoice.customer.name,
        totalAmount: invoice.payableAmount,
        currency: invoice.currencyCode,
        contentHash,
        pdfHash,
        xmlHash,
        journalEntryId: invoice.bookingInfo?.journalEntryId,
        transactionIds: invoice.bookingInfo?.transactionIds,
        validationResult: {
          isValid: invoice.validationResult?.isValid || false,
          errors: this.countErrors(invoice.validationResult),
          warnings: this.countWarnings(invoice.validationResult)
        },
        parserVersion: invoice.metadata?.parserVersion || '5.1.4',
        storedAt: new Date().toISOString(),
        storedBy: invoice.createdBy
      };
      const metadataPath = path.join(basePath, 'metadata', `${contentHash}.json`);
      await plugins.smartfile.memory.toFs(
        JSON.stringify(metadata, null, 2),
        metadataPath
      );
      // Update registry
      await this.updateRegistry(invoice.id, contentHash, metadata);
      // Cache metadata with LRU management
      this.setCacheEntry(contentHash, metadata);
      this.logger.log('info', `Invoice stored: ${invoice.invoiceNumber} (${contentHash})`);
      return contentHash;
    } catch (error) {
      this.logger.log('error', `Failed to store invoice: ${error}`);
      throw new Error(`Invoice storage failed: ${error.message}`);
    }
  }
  /**
   * Retrieve an invoice by content hash
   */
  public async retrieveInvoice(contentHash: string): Promise<IInvoice | null> {
    try {
      // Check cache first
      const metadata = this.getCacheEntry(contentHash);
      if (!metadata) {
        this.logger.log('warn', `Invoice not found: ${contentHash}`);
        return null;
      }
      // Load XML content
      const xmlPath = await this.findInvoiceFile(contentHash, '.xml');
      if (!xmlPath) {
        throw new Error(`XML file not found for invoice ${contentHash}`);
      }
      const xmlContent = await plugins.smartfile.fs.toStringSync(xmlPath);
      // Load PDF if exists
      let pdfContent: Buffer | undefined;
      const pdfPath = await this.findInvoiceFile(contentHash, '.pdf');
      if (pdfPath) {
        pdfContent = await plugins.smartfile.fs.toBuffer(pdfPath);
      }
      // Reconstruct invoice object (partial)
      const invoice: Partial<IInvoice> = {
        id: metadata.invoiceId,
        invoiceNumber: metadata.invoiceNumber,
        direction: metadata.direction as any,
        issueDate: new Date(metadata.issueDate),
        supplier: { 
          name: metadata.supplierName,
          id: '',
          address: { countryCode: 'DE' }
        },
        customer: { 
          name: metadata.customerName,
          id: '',
          address: { countryCode: 'DE' }
        },
        payableAmount: metadata.totalAmount,
        currencyCode: metadata.currency,
        contentHash: metadata.contentHash,
        xmlContent,
        pdfContent,
        pdfHash: metadata.pdfHash
      };
      return invoice as IInvoice;
    } catch (error) {
      this.logger.log('error', `Failed to retrieve invoice: ${error}`);
      return null;
    }
  }
  /**
   * Check for duplicate invoices
   */
  public async checkDuplicate(
    invoice: IInvoice,
    contentHash: string
  ): Promise<IDuplicateCheckResult> {
    // Check by content hash (exact match)
    const existing = this.getCacheEntry(contentHash);
    if (existing) {
      return {
        isDuplicate: true,
        matchedInvoiceId: existing.invoiceId,
        matchedContentHash: contentHash,
        matchedFields: ['contentHash'],
        confidence: 100
      };
    }
    // Check by invoice number and supplier/customer
    for (const [hash, metadata] of this.metadataCache.entries()) {
      if (
        metadata.invoiceNumber === invoice.invoiceNumber &&
        metadata.direction === invoice.direction
      ) {
        // Same invoice number and direction
        if (invoice.direction === 'inbound' && metadata.supplierName === invoice.supplier.name) {
          // Same supplier
          return {
            isDuplicate: true,
            matchedInvoiceId: metadata.invoiceId,
            matchedContentHash: hash,
            matchedFields: ['invoiceNumber', 'supplier'],
            confidence: 95
          };
        } else if (invoice.direction === 'outbound' && metadata.customerName === invoice.customer.name) {
          // Same customer
          return {
            isDuplicate: true,
            matchedInvoiceId: metadata.invoiceId,
            matchedContentHash: hash,
            matchedFields: ['invoiceNumber', 'customer'],
            confidence: 95
          };
        }
      }
      // Check by amount and date within tolerance
      const dateTolerance = 7 * 24 * 60 * 60 * 1000; // 7 days
      const amountTolerance = 0.01;
      if (
        Math.abs(metadata.totalAmount - invoice.payableAmount) < amountTolerance &&
        Math.abs(new Date(metadata.issueDate).getTime() - invoice.issueDate.getTime()) < dateTolerance &&
        metadata.direction === invoice.direction
      ) {
        if (
          (invoice.direction === 'inbound' && metadata.supplierName === invoice.supplier.name) ||
          (invoice.direction === 'outbound' && metadata.customerName === invoice.customer.name)
        ) {
          return {
            isDuplicate: true,
            matchedInvoiceId: metadata.invoiceId,
            matchedContentHash: hash,
            matchedFields: ['amount', 'date', 'party'],
            confidence: 85
          };
        }
      }
    }
    return {
      isDuplicate: false,
      confidence: 0
    };
  }
  /**
   * Search invoices by filter
   */
  public async searchInvoices(filter: IInvoiceFilter): Promise<IInvoiceMetadata[]> {
    const results: IInvoiceMetadata[] = [];
    for (const metadata of this.metadataCache.values()) {
      if (this.matchesFilter(metadata, filter)) {
        results.push(metadata);
      }
    }
    // Sort by date descending
    results.sort((a, b) => 
      new Date(b.issueDate).getTime() - new Date(a.issueDate).getTime()
    );
    return results;
  }
  /**
   * Get storage statistics
   */
  public async getStatistics(): Promise<IStorageStats> {
    let totalSize = 0;
    let inboundCount = 0;
    let outboundCount = 0;
    for (const metadata of this.metadataCache.values()) {
      if (metadata.direction === 'inbound') {
        inboundCount++;
      } else {
        outboundCount++;
      }
      // Estimate size (would need actual file sizes in production)
      totalSize += 50000; // Rough estimate
    }
    return {
      totalInvoices: this.metadataCache.size,
      inboundCount,
      outboundCount,
      totalSize,
      duplicatesDetected: 0, // Would track this in production
      lastUpdate: new Date()
    };
  }
  /**
   * Create EN16931 compliance report
   */
  public async createComplianceReport(): Promise<void> {
    const report = {
      timestamp: new Date().toISOString(),
      totalInvoices: this.metadataCache.size,
      validInvoices: 0,
      invalidInvoices: 0,
      warnings: 0,
      byFormat: {} as Record<string, number>,
      byDirection: {
        inbound: 0,
        outbound: 0
      },
      validationErrors: [] as string[],
      complianceLevel: 'EN16931',
      validatorVersion: '5.1.4'
    };
    for (const metadata of this.metadataCache.values()) {
      if (metadata.validationResult.isValid) {
        report.validInvoices++;
      } else {
        report.invalidInvoices++;
      }
      report.warnings += metadata.validationResult.warnings;
      if (metadata.direction === 'inbound') {
        report.byDirection.inbound++;
      } else {
        report.byDirection.outbound++;
      }
    }
    const reportPath = path.join(
      this.exportPath,
      'data',
      'validation',
      'en16931_compliance.json'
    );
    await plugins.smartfile.memory.toFs(
      JSON.stringify(report, null, 2),
      reportPath
    );
  }
  /**
   * Load registry from disk
   */
  private async loadRegistry(): Promise<void> {
    try {
      if (await plugins.smartfile.fs.fileExists(this.registryPath)) {
        const content = await plugins.smartfile.fs.toStringSync(this.registryPath);
        const lines = content.split('\n').filter(line => line.trim());
        for (const line of lines) {
          try {
            const entry: IInvoiceRegistryEntry = JSON.parse(line);
            this.setCacheEntry(entry.hash, entry.metadata);
          } catch (e) {
            this.logger.log('warn', `Invalid registry entry: ${line}`);
          }
        }
        this.logger.log('info', `Loaded ${this.metadataCache.size} invoices from registry`);
      }
    } catch (error) {
      this.logger.log('error', `Failed to load registry: ${error}`);
    }
  }
  /**
   * Update registry with new entry
   */
  private async updateRegistry(
    invoiceId: string,
    contentHash: string,
    metadata: IInvoiceMetadata
  ): Promise<void> {
    try {
      const entry: IInvoiceRegistryEntry = {
        id: invoiceId,
        hash: contentHash,
        metadata
      };
      // Append to NDJSON file
      const line = JSON.stringify(entry) + '\n';
      await plugins.smartfile.fs.ensureDir(path.dirname(this.registryPath));
      // Use native fs for atomic append (better performance and concurrency safety)
      const fs = await import('fs/promises');
      await fs.appendFile(this.registryPath, line, 'utf8');
    } catch (error) {
      this.logger.log('error', `Failed to update registry: ${error}`);
    }
  }
  /**
   * Find invoice file by hash and extension
   */
  private async findInvoiceFile(
    contentHash: string,
    extension: string
  ): Promise<string | null> {
    const dirs = [
      path.join(this.exportPath, 'data', 'documents', 'invoices', 'inbound'),
      path.join(this.exportPath, 'data', 'documents', 'invoices', 'outbound')
    ];
    for (const dir of dirs) {
      const files = await plugins.smartfile.fs.listFileTree(dir, '**/*' + extension);
      for (const file of files) {
        if (file.includes(contentHash.substring(0, 8))) {
          return path.join(dir, file);
        }
      }
    }
    return null;
  }
  /**
   * Calculate SHA-256 hash
   */
  private async calculateHash(data: string | Buffer): Promise<string> {
    if (typeof data === 'string') {
      return await plugins.smarthash.sha256FromString(data);
    } else {
      return await plugins.smarthash.sha256FromBuffer(data);
    }
  }
  /**
   * Check if metadata matches filter
   */
  private matchesFilter(metadata: IInvoiceMetadata, filter: IInvoiceFilter): boolean {
    if (filter.direction && metadata.direction !== filter.direction) {
      return false;
    }
    if (filter.dateFrom && new Date(metadata.issueDate) < filter.dateFrom) {
      return false;
    }
    if (filter.dateTo && new Date(metadata.issueDate) > filter.dateTo) {
      return false;
    }
    if (filter.minAmount && metadata.totalAmount < filter.minAmount) {
      return false;
    }
    if (filter.maxAmount && metadata.totalAmount > filter.maxAmount) {
      return false;
    }
    if (filter.invoiceNumber && !metadata.invoiceNumber.includes(filter.invoiceNumber)) {
      return false;
    }
    if (filter.supplierId && !metadata.supplierName.includes(filter.supplierId)) {
      return false;
    }
    if (filter.customerId && !metadata.customerName.includes(filter.customerId)) {
      return false;
    }
    return true;
  }
  /**
   * Count errors in validation result
   */
  private countErrors(validationResult?: IInvoice['validationResult']): number {
    if (!validationResult) return 0;
    return (
      validationResult.syntax.errors.length +
      validationResult.semantic.errors.length +
      validationResult.businessRules.errors.length +
      (validationResult.countrySpecific?.errors.length || 0)
    );
  }
  /**
   * Count warnings in validation result
   */
  private countWarnings(validationResult?: IInvoice['validationResult']): number {
    if (!validationResult) return 0;
    return (
      validationResult.syntax.warnings.length +
      validationResult.semantic.warnings.length +
      validationResult.businessRules.warnings.length +
      (validationResult.countrySpecific?.warnings.length || 0)
    );
  }
  /**
   * Clean up old invoices (for testing only)
   */
  public async cleanup(olderThanDays: number = 365): Promise<number> {
    let removed = 0;
    const cutoffDate = new Date();
    cutoffDate.setDate(cutoffDate.getDate() - olderThanDays);
    for (const [hash, metadata] of this.metadataCache.entries()) {
      if (new Date(metadata.issueDate) < cutoffDate) {
        this.metadataCache.delete(hash);
        removed++;
      }
    }
    this.logger.log('info', `Removed ${removed} old invoices from cache`);
    return removed;
  }
  /**
   * Set cache entry with LRU eviction
   */
  private setCacheEntry(key: string, value: IInvoiceMetadata): void {
    // Remove from access order if already exists
    const existingIndex = this.cacheAccessOrder.indexOf(key);
    if (existingIndex > -1) {
      this.cacheAccessOrder.splice(existingIndex, 1);
    }
    // Add to end (most recently used)
    this.cacheAccessOrder.push(key);
    this.metadataCache.set(key, value);
    // Evict oldest if cache is too large
    while (this.metadataCache.size > this.MAX_CACHE_SIZE) {
      const oldestKey = this.cacheAccessOrder.shift();
      if (oldestKey) {
        this.metadataCache.delete(oldestKey);
        this.logger.log('debug', `Evicted invoice from cache: ${oldestKey}`);
      }
    }
  }
  /**
   * Get cache entry and update access order
   */
  private getCacheEntry(key: string): IInvoiceMetadata | undefined {
    const value = this.metadataCache.get(key);
    if (value) {
      // Move to end (most recently used)
      const index = this.cacheAccessOrder.indexOf(key);
      if (index > -1) {
        this.cacheAccessOrder.splice(index, 1);
      }
      this.cacheAccessOrder.push(key);
    }
    return value;
  }
  /**
   * Update metadata in storage and cache
   */
  public async updateMetadata(contentHash: string, updates: Partial<IInvoiceMetadata>): Promise<void> {
    const metadata = this.getCacheEntry(contentHash);
    if (!metadata) {
      this.logger.log('warn', `Cannot update metadata - invoice not found: ${contentHash}`);
      return;
    }
    // Update metadata
    const updatedMetadata = { ...metadata, ...updates };
    this.setCacheEntry(contentHash, updatedMetadata);
    // Persist to disk
    const metadataPath = path.join(
      this.exportPath,
      'data',
      'documents',
      'invoices',
      metadata.direction,
      'metadata',
      `${contentHash}.json`
    );
    await plugins.smartfile.memory.toFs(
      JSON.stringify(updatedMetadata, null, 2),
      metadataPath
    );
    this.logger.log('info', `Updated metadata for invoice: ${contentHash}`);
  }
 }
@@ -0,0 +1,252 @@
 /**
 * DATEV Posting Keys (Buchungsschlüssel) for German Accounting
 *
 * Posting keys control automatic VAT booking and are automatically checked
 * in German tax audits (Betriebsprüfungen). Using incorrect posting keys
 * can have serious tax consequences.
 *
 * Reference: DATEV Buchungsschlüssel-Verzeichnis
 */
 import type { TPostingKey, IPostingKeyRule } from './skr.types.js';
 /**
 * Posting key definitions with validation rules
 */
 export const POSTING_KEY_RULES: Record<TPostingKey, IPostingKeyRule> = {
  3: {
    key: 3,
    description: 'Zahlungseingang mit 19% Umsatzsteuer',
    vatRate: 19,
    requiresVAT: true,
    disablesVATAutomatism: false,
    allowedScenarios: ['domestic_taxed']
  },
  8: {
    key: 8,
    description: '7% Vorsteuer',
    vatRate: 7,
    requiresVAT: true,
    disablesVATAutomatism: false,
    allowedScenarios: ['domestic_taxed']
  },
  9: {
    key: 9,
    description: '19% Vorsteuer',
    vatRate: 19,
    requiresVAT: true,
    disablesVATAutomatism: false,
    allowedScenarios: ['domestic_taxed']
  },
  19: {
    key: 19,
    description: '19% Vorsteuer bei innergemeinschaftlichen Lieferungen',
    vatRate: 19,
    requiresVAT: true,
    disablesVATAutomatism: false,
    allowedScenarios: ['intra_eu']
  },
  40: {
    key: 40,
    description: 'Steuerfrei / Aufhebung der Automatik',
    vatRate: 0,
    requiresVAT: false,
    disablesVATAutomatism: true,
    allowedScenarios: ['tax_free', 'export', 'reverse_charge']
  },
  94: {
    key: 94,
    description: '19% Vorsteuer/Umsatzsteuer bei Erwerb aus EU oder Drittland (Reverse Charge)',
    vatRate: 19,
    requiresVAT: true,
    disablesVATAutomatism: false,
    allowedScenarios: ['reverse_charge', 'intra_eu', 'third_country']
  }
 };
 /**
 * Validate posting key for a journal entry line
 */
 export function validatePostingKey(
  postingKey: TPostingKey,
  accountNumber: string,
  amount: number,
  vatAmount?: number,
  taxScenario?: string
 ): { isValid: boolean; errors: string[]; warnings: string[] } {
  const errors: string[] = [];
  const warnings: string[] = [];
  // Get posting key rule
  const rule = POSTING_KEY_RULES[postingKey];
  if (!rule) {
    errors.push(`Invalid posting key: ${postingKey}`);
    return { isValid: false, errors, warnings };
  }
  // Validate VAT requirement
  // Skip VAT amount requirement if:
  // 1. Posting TO a VAT account (the line itself IS the VAT)
  // 2. Posting TO a debtor/creditor account (receivable/payable settlement - VAT was already recorded)
  const isVATAccount = accountNumber === '1571' || accountNumber === '1771' || accountNumber === '1576';
  const accountNum = parseInt(accountNumber);
  const isDebtorCreditorAccount = (accountNum >= 10000 && accountNum <= 69999) || (accountNum >= 70000 && accountNum <= 99999);
  if (rule.requiresVAT && !vatAmount && !isVATAccount && !isDebtorCreditorAccount) {
    errors.push(
      `Posting key ${postingKey} requires VAT amount, but none provided. ` +
      `Description: ${rule.description}`
    );
  }
  // Validate VAT rate if specified
  if (rule.vatRate && vatAmount && rule.vatRate > 0) {
    const expectedVAT = Math.round(amount * rule.vatRate) / 100;
    const tolerance = 0.02; // 2 cent tolerance for rounding
    if (Math.abs(vatAmount - expectedVAT) > tolerance) {
      warnings.push(
        `VAT amount ${vatAmount} does not match expected ${expectedVAT.toFixed(2)} ` +
        `for posting key ${postingKey} (${rule.vatRate}%)`
      );
    }
  }
  // Validate tax scenario
  if (rule.allowedScenarios && taxScenario) {
    if (!rule.allowedScenarios.includes(taxScenario)) {
      errors.push(
        `Posting key ${postingKey} is not valid for tax scenario '${taxScenario}'. ` +
        `Allowed scenarios: ${rule.allowedScenarios.join(', ')}`
      );
    }
  }
  // Validate automatism disabling
  if (rule.disablesVATAutomatism && vatAmount && vatAmount > 0) {
    warnings.push(
      `Posting key ${postingKey} disables VAT automatism but VAT amount is provided. ` +
      `This may cause incorrect tax reporting.`
    );
  }
  return {
    isValid: errors.length === 0,
    errors,
    warnings
  };
 }
 /**
 * Get posting key description
 */
 export function getPostingKeyDescription(postingKey: TPostingKey): string {
  const rule = POSTING_KEY_RULES[postingKey];
  return rule ? rule.description : `Unknown posting key: ${postingKey}`;
 }
 /**
 * Get appropriate posting key for a transaction
 */
 export function suggestPostingKey(params: {
  vatRate: number;
  taxScenario?: string;
  isPayment?: boolean;
 }): TPostingKey {
  const { vatRate, taxScenario, isPayment } = params;
  // Tax-free or reverse charge scenarios
  if (taxScenario === 'tax_free' || taxScenario === 'export') {
    return 40;
  }
  // Reverse charge
  if (taxScenario === 'reverse_charge' || taxScenario === 'third_country') {
    return 94;
  }
  // Intra-EU with VAT
  if (taxScenario === 'intra_eu' && vatRate === 19) {
    return 19;
  }
  // Payment with 19% VAT
  if (isPayment && vatRate === 19) {
    return 3;
  }
  // Input VAT based on rate
  if (vatRate === 19) {
    return 9;
  }
  if (vatRate === 7) {
    return 8;
  }
  // Default to tax-free if no VAT
  if (vatRate === 0) {
    return 40;
  }
  // Fallback to 19% input VAT
  return 9;
 }
 /**
 * Validate all posting keys for consistency
 */
 export function validatePostingKeyConsistency(lines: Array<{
  postingKey: TPostingKey;
  accountNumber: string;
  debit?: number;
  credit?: number;
  vatAmount?: number;
 }>): { isValid: boolean; errors: string[]; warnings: string[] } {
  const errors: string[] = [];
  const warnings: string[] = [];
  // Check for mixing tax-free and taxed transactions
  const hasTaxFree = lines.some(line => line.postingKey === 40);
  const hasTaxed = lines.some(line => [3, 8, 9, 19, 94].includes(line.postingKey));
  if (hasTaxFree && hasTaxed) {
    warnings.push(
      'Journal entry mixes tax-free (key 40) and taxed transactions. ' +
      'Verify this is intentional.'
    );
  }
  // Check for reverse charge consistency
  const hasReverseCharge = lines.some(line => line.postingKey === 94);
  if (hasReverseCharge) {
    const reverseChargeLines = lines.filter(line => line.postingKey === 94);
    if (reverseChargeLines.length % 2 !== 0) {
      errors.push(
        'Reverse charge (posting key 94) requires both input and output VAT entries. ' +
        'Found odd number of reverse charge lines.'
      );
    }
  }
  return {
    isValid: errors.length === 0,
    errors,
    warnings
  };
 }
 /**
 * Check if posting key requires automatic VAT booking
 */
 export function requiresAutomaticVAT(postingKey: TPostingKey): boolean {
  const rule = POSTING_KEY_RULES[postingKey];
  return rule ? !rule.disablesVATAutomatism : false;
 }
 /**
 * Get all valid posting keys
 */
 export function getAllPostingKeys(): TPostingKey[] {
  return Object.keys(POSTING_KEY_RULES).map(k => Number(k) as TPostingKey);
 }
@@ -0,0 +1,405 @@
 import * as plugins from './plugins.js';
 import * as path from 'path';
 import * as crypto from 'crypto';
 import * as https from 'https';
 export interface ISigningOptions {
  certificatePem?: string;
  privateKeyPem?: string;
  privateKeyPassphrase?: string;
  timestampServerUrl?: string;
  includeTimestamp?: boolean;
 }
 export interface ISignatureResult {
  signature: string;
  signatureFormat: 'CAdES-B' | 'CAdES-T' | 'CAdES-LT';
  signingTime: string;
  certificateChain?: string[];
  timestampToken?: string;
  timestampTime?: string;
 }
 export interface ITimestampResponse {
  token: string;
  time: string;
  serverUrl: string;
  hashAlgorithm: string;
 }
 export class SecurityManager {
  private options: ISigningOptions;
  private logger: plugins.smartlog.ConsoleLog;
  constructor(options: ISigningOptions = {}) {
    this.options = {
      timestampServerUrl: options.timestampServerUrl || 'http://timestamp.digicert.com',
      includeTimestamp: options.includeTimestamp !== false,
      ...options
    };
    this.logger = new plugins.smartlog.ConsoleLog();
  }
  /**
   * Creates a CAdES-B (Basic) signature for data
   */
  public async createCadesSignature(
    data: Buffer | string,
    certificatePem?: string,
    privateKeyPem?: string
  ): Promise<ISignatureResult> {
    const cert = certificatePem || this.options.certificatePem;
    const key = privateKeyPem || this.options.privateKeyPem;
    if (!cert || !key) {
      throw new Error('Certificate and private key are required for signing');
    }
    try {
      // Parse certificate and key
      const certificate = plugins.nodeForge.pki.certificateFromPem(cert);
      const privateKey = this.options.privateKeyPassphrase 
        ? plugins.nodeForge.pki.decryptRsaPrivateKey(key, this.options.privateKeyPassphrase)
        : plugins.nodeForge.pki.privateKeyFromPem(key);
      // Create PKCS#7 signed data (CMS)
      const p7 = plugins.nodeForge.pkcs7.createSignedData();
      // Add content
      if (typeof data === 'string') {
        p7.content = plugins.nodeForge.util.createBuffer(data, 'utf8');
      } else {
        p7.content = plugins.nodeForge.util.createBuffer(data.toString('latin1'));
      }
      // Add certificate
      p7.addCertificate(certificate);
      // Add signer
      p7.addSigner({
        key: privateKey,
        certificate: certificate,
        digestAlgorithm: plugins.nodeForge.pki.oids.sha256,
        authenticatedAttributes: [
          {
            type: plugins.nodeForge.pki.oids.contentType,
            value: plugins.nodeForge.pki.oids.data
          },
          {
            type: plugins.nodeForge.pki.oids.messageDigest
          },
          {
            type: plugins.nodeForge.pki.oids.signingTime,
            value: new Date().toISOString()
          }
        ]
      });
      // Sign the data
      p7.sign({ detached: true });
      // Convert to PEM
      const pem = plugins.nodeForge.pkcs7.messageToPem(p7);
      // Extract base64 signature
      const signature = pem
        .replace(/-----BEGIN PKCS7-----/, '')
        .replace(/-----END PKCS7-----/, '')
        .replace(/\r?\n/g, '');
      const result: ISignatureResult = {
        signature: signature,
        signatureFormat: 'CAdES-B',
        signingTime: new Date().toISOString(),
        certificateChain: [cert]
      };
      // Add timestamp if requested
      if (this.options.includeTimestamp && this.options.timestampServerUrl) {
        try {
          const timestampResponse = await this.requestTimestamp(signature);
          result.timestampToken = timestampResponse.token;
          result.timestampTime = timestampResponse.time;
          result.signatureFormat = 'CAdES-T';
        } catch (error) {
          this.logger.log('warn', `Failed to obtain timestamp: ${error}`);
        }
      }
      return result;
    } catch (error) {
      throw new Error(`Failed to create CAdES signature: ${error}`);
    }
  }
  /**
   * Requests an RFC 3161 timestamp from a TSA
   */
  public async requestTimestamp(dataHash: string | Buffer): Promise<ITimestampResponse> {
    try {
      // Create hash of the data
      let hash: Buffer;
      if (typeof dataHash === 'string') {
        hash = crypto.createHash('sha256').update(dataHash).digest();
      } else {
        hash = crypto.createHash('sha256').update(dataHash).digest();
      }
      // Create timestamp request (simplified - in production use proper ASN.1 encoding)
      const tsRequest = this.createTimestampRequest(hash);
      // Send request to TSA
      const response = await this.sendTimestampRequest(tsRequest);
      return {
        token: response.toString('base64'),
        time: new Date().toISOString(),
        serverUrl: this.options.timestampServerUrl!,
        hashAlgorithm: 'sha256'
      };
    } catch (error) {
      throw new Error(`Failed to obtain timestamp: ${error}`);
    }
  }
  /**
   * Creates a timestamp request (simplified version)
   */
  private createTimestampRequest(hash: Buffer): Buffer {
    // In production, use proper ASN.1 encoding library
    // This is a simplified placeholder
    const request = {
      version: 1,
      messageImprint: {
        hashAlgorithm: { algorithm: '2.16.840.1.101.3.4.2.1' }, // SHA-256 OID
        hashedMessage: hash
      },
      reqPolicy: null,
      nonce: crypto.randomBytes(8),
      certReq: true
    };
    // Convert to DER-encoded ASN.1 (simplified)
    return Buffer.from(JSON.stringify(request));
  }
  /**
   * Sends timestamp request to TSA server
   */
  private async sendTimestampRequest(request: Buffer): Promise<Buffer> {
    return new Promise((resolve, reject) => {
      const url = new URL(this.options.timestampServerUrl!);
      const options = {
        hostname: url.hostname,
        port: url.port || 443,
        path: url.pathname,
        method: 'POST',
        headers: {
          'Content-Type': 'application/timestamp-query',
          'Content-Length': request.length
        }
      };
      const req = https.request(options, (res) => {
        const chunks: Buffer[] = [];
        res.on('data', (chunk) => chunks.push(chunk));
        res.on('end', () => {
          const response = Buffer.concat(chunks);
          if (res.statusCode === 200) {
            resolve(response);
          } else {
            reject(new Error(`TSA server returned status ${res.statusCode}`));
          }
        });
      });
      req.on('error', reject);
      req.write(request);
      req.end();
    });
  }
  /**
   * Verifies a CAdES signature
   */
  public async verifyCadesSignature(
    data: Buffer | string,
    signature: string,
    certificatePem?: string
  ): Promise<boolean> {
    try {
      // Add PEM headers if not present
      let pemSignature = signature;
      if (!signature.includes('BEGIN PKCS7')) {
        pemSignature = `-----BEGIN PKCS7-----\n${signature}\n-----END PKCS7-----`;
      }
      // Parse the PKCS#7 message
      const p7 = plugins.nodeForge.pkcs7.messageFromPem(pemSignature);
      // Prepare content for verification
      let content: plugins.nodeForge.util.ByteStringBuffer;
      if (typeof data === 'string') {
        content = plugins.nodeForge.util.createBuffer(data, 'utf8');
      } else {
        content = plugins.nodeForge.util.createBuffer(data.toString('latin1'));
      }
      // Verify the signature
      const verified = (p7 as any).verify({ 
        content: content,
        detached: true 
      });
      return verified;
    } catch (error) {
      this.logger.log('error', `Signature verification failed: ${error}`);
      return false;
    }
  }
  /**
   * Generates a self-signed certificate for testing
   */
  public async generateSelfSignedCertificate(
    commonName: string = 'SKR Export System',
    validDays: number = 365
  ): Promise<{ certificate: string; privateKey: string }> {
    const keys = plugins.nodeForge.pki.rsa.generateKeyPair(2048);
    const cert = plugins.nodeForge.pki.createCertificate();
    cert.publicKey = keys.publicKey;
    cert.serialNumber = '01';
    cert.validity.notBefore = new Date();
    cert.validity.notAfter = new Date();
    cert.validity.notAfter.setDate(cert.validity.notAfter.getDate() + validDays);
    const attrs = [
      { name: 'commonName', value: commonName },
      { name: 'countryName', value: 'DE' },
      { name: 'organizationName', value: 'SKR Export System' },
      { shortName: 'OU', value: 'Accounting' }
    ];
    cert.setSubject(attrs);
    cert.setIssuer(attrs);
    cert.setExtensions([
      {
        name: 'basicConstraints',
        cA: true
      },
      {
        name: 'keyUsage',
        keyCertSign: true,
        digitalSignature: true,
        nonRepudiation: true,
        keyEncipherment: true,
        dataEncipherment: true
      },
      {
        name: 'extKeyUsage',
        serverAuth: true,
        clientAuth: true,
        codeSigning: true,
        emailProtection: true,
        timeStamping: true
      },
      {
        name: 'nsCertType',
        client: true,
        server: true,
        email: true,
        objsign: true,
        sslCA: true,
        emailCA: true,
        objCA: true
      },
      {
        name: 'subjectAltName',
        altNames: [
          { type: 2, value: commonName }
        ]
      }
    ]);
    // Self-sign certificate
    cert.sign(keys.privateKey, plugins.nodeForge.md.sha256.create());
    // Convert to PEM
    const certificatePem = plugins.nodeForge.pki.certificateToPem(cert);
    const privateKeyPem = plugins.nodeForge.pki.privateKeyToPem(keys.privateKey);
    return {
      certificate: certificatePem,
      privateKey: privateKeyPem
    };
  }
  /**
   * Creates a detached signature file
   */
  public async createDetachedSignature(
    dataPath: string,
    outputPath: string
  ): Promise<void> {
    const data = await plugins.smartfile.fs.toBuffer(dataPath);
    const signature = await this.createCadesSignature(data);
    const signatureData = {
      signature: signature.signature,
      format: signature.signatureFormat,
      signingTime: signature.signingTime,
      timestamp: signature.timestampToken,
      timestampTime: signature.timestampTime,
      algorithm: 'SHA256withRSA',
      signedFile: path.basename(dataPath)
    };
    await plugins.smartfile.memory.toFs(
      JSON.stringify(signatureData, null, 2),
      outputPath
    );
  }
  /**
   * Verifies a detached signature file
   */
  public async verifyDetachedSignature(
    dataPath: string,
    signaturePath: string
  ): Promise<boolean> {
    try {
      const data = await plugins.smartfile.fs.toBuffer(dataPath);
      const signatureJson = await plugins.smartfile.fs.toStringSync(signaturePath);
      const signatureData = JSON.parse(signatureJson);
      return await this.verifyCadesSignature(data, signatureData.signature);
    } catch (error) {
      this.logger.log('error', `Failed to verify detached signature: ${error}`);
      return false;
    }
  }
  /**
   * Adds Long-Term Validation (LTV) information
   */
  public async addLtvInformation(
    signature: ISignatureResult,
    ocspResponse?: Buffer,
    crlData?: Buffer
  ): Promise<ISignatureResult> {
    // Add OCSP response and CRL data for long-term validation
    const ltv = {
      ...signature,
      signatureFormat: 'CAdES-LT' as const,
      ocsp: ocspResponse?.toString('base64'),
      crl: crlData?.toString('base64'),
      ltvTime: new Date().toISOString()
    };
    return ltv;
  }
 }
@@ -9,6 +9,18 @@ export type TSKRType = 'SKR03' | 'SKR04';
 export type TTransactionStatus = 'pending' | 'posted' | 'reversed';
 /**
 * DATEV posting keys (Buchungsschlüssel) for German accounting
 * These keys control automatic VAT booking and are checked in tax audits
 */
 export type TPostingKey =
  | 3   // Payment with 19% VAT
  | 8   // 7% input VAT
  | 9   // 19% input VAT
  | 19  // 19% input VAT (intra-EU)
  | 40  // Tax-free (disables VAT automatism)
  | 94; // 19% input/output VAT (reverse charge)
 export type TReportType =
  | 'trial_balance'
  | 'income_statement'
@@ -16,6 +28,18 @@ export type TReportType =
  | 'general_ledger'
  | 'cash_flow';
 /**
 * Posting key validation rule
 */
 export interface IPostingKeyRule {
  key: TPostingKey;
  description: string;
  vatRate?: number;              // Expected VAT rate (if applicable)
  requiresVAT: boolean;           // Whether VAT entry is required
  disablesVATAutomatism: boolean; // Whether this key disables automatic VAT
  allowedScenarios?: string[];    // Allowed tax scenarios (e.g., 'reverse_charge')
 }
 export interface IAccountData {
  accountNumber: string;
  accountName: string;
@@ -25,6 +49,7 @@ export interface IAccountData {
  description?: string;
  vatRate?: number;
  isActive?: boolean;
  isAutomaticAccount?: boolean; // Automatikkonto (e.g., 1400, 1600) - cannot be posted to directly
 }
 export interface ITransactionData {
@@ -53,6 +78,7 @@ export interface IJournalEntryLine {
  credit?: number;
  description?: string;
  costCenter?: string;
  postingKey: TPostingKey; // REQUIRED: DATEV posting key for VAT automation control
 }
 export interface ITrialBalanceEntry {
@@ -136,6 +162,7 @@ export interface ITransactionFilter {
 export interface IDatabaseConfig {
  mongoDbUrl: string;
  dbName?: string;
  invoiceExportPath?: string; // Optional path for invoice storage
 }
 export interface IReportParams {
@@ -159,6 +159,7 @@ export const SKR03_ACCOUNTS: IAccountData[] = [
    accountType: 'asset',
    skrType: 'SKR03',
    description: 'Trade receivables',
    isAutomaticAccount: true, // Automatikkonto - cannot be posted to directly, use debtor accounts (10000-69999)
  },
  {
    accountNumber: '1500',
@@ -199,6 +200,7 @@ export const SKR03_ACCOUNTS: IAccountData[] = [
    accountType: 'liability',
    skrType: 'SKR03',
    description: 'Trade payables',
    isAutomaticAccount: true, // Automatikkonto - cannot be posted to directly, use creditor accounts (70000-99999)
  },
  {
    accountNumber: '1700',
@@ -159,6 +159,7 @@ export const SKR04_ACCOUNTS: IAccountData[] = [
    accountType: 'asset',
    skrType: 'SKR04',
    description: 'Trade receivables',
    isAutomaticAccount: true, // Automatikkonto - cannot be posted to directly, use debtor accounts (10000-69999)
  },
  {
    accountNumber: '1500',
@@ -199,6 +200,7 @@ export const SKR04_ACCOUNTS: IAccountData[] = [
    accountType: 'liability',
    skrType: 'SKR04',
    description: 'Trade payables',
    isAutomaticAccount: true, // Automatikkonto - cannot be posted to directly, use creditor accounts (70000-99999)
  },
  {
    accountNumber: '1700',
Author	SHA1	Message	Date
jkunz	cb6b3db15a	1.2.1 Default (tags) / security (push) Successful in 47s Details Default (tags) / test (push) Failing after 4m6s Details Default (tags) / release (push) Has been skipped Details Default (tags) / metadata (push) Has been skipped Details	2025-10-28 08:50:32 +00:00
jkunz	119c12901a	fix(skr.classes.account): Remove incorrect SKR04 automatic account 3300; improve VAT posting validation and test isolation; update readme hints and CI settings	2025-10-28 08:50:32 +00:00
jkunz	d21876c14f	feat(postingkeys): allow VAT account postings to skip VAT amount validation	2025-10-27 08:36:33 +00:00
jkunz	4f1066da2e	feat: Enhance journal entry and transaction handling with posting keys - Added posting key support to SKR03 and SKR04 journal entries and transactions to ensure DATEV compliance. - Implemented validation for posting keys in journal entries, ensuring all lines have a posting key and that they are consistent across the entry. - Introduced automatic account checks to prevent posting to accounts that cannot be directly posted to (e.g., 1400, 1600). - Updated account validation to include checks for debtor and creditor ranges. - Enhanced invoice booking logic to include appropriate posting keys based on VAT rates and scenarios. - Created a new module for posting key definitions and validation rules, including functions for validating posting keys and suggesting appropriate keys based on transaction parameters. - Updated tests to cover new posting key functionality and ensure compliance with accounting rules.	2025-10-27 08:34:28 +00:00
jkunz	73b46f7857	feat(invoice): add e-invoice support with XRechnung/ZUGFeRD and advanced export features Default (tags) / security (push) Successful in 48s Details Default (tags) / test (push) Failing after 4m3s Details Default (tags) / release (push) Has been skipped Details Default (tags) / metadata (push) Has been skipped Details	2025-08-12 12:37:01 +00:00
jkunz	08d7803be2	feat(validation): add SKR standard validation for account compliance Default (tags) / security (push) Successful in 43s Details Default (tags) / test (push) Failing after 4m4s Details Default (tags) / release (push) Has been skipped Details Default (tags) / metadata (push) Has been skipped Details	2025-08-11 11:06:49 +00:00
jkunz	db46612ea2	feat(reports): adjust financial report calculations to maintain sign for accuracy	2025-08-10 20:13:04 +00:00
jkunz	10ca6f2992	feat(tests): integrate qenv for dynamic configuration and enhance SKR API tests	2025-08-10 19:52:23 +00:00
jkunz	f42c8539a6	update services	2025-08-10 17:11:53 +00:00
jkunz	c7f06b6529	chore(package): remove private field for public npm release	2025-08-09 12:03:11 +00:00