backbone-accounting 0.18.2

# =============================================================================
# Module: Accounting
# Entity: FinancialStatement
# Description: Generated financial statements (Balance Sheet, Income Statement)
# =============================================================================
# Financial statements provide a summary of the financial position and
# performance for a given period.
#
# Main Statements:
# 1. Balance Sheet (Neraca) - Assets = Liabilities + Equity
# 2. Income Statement (Laba Rugi) - Revenue - Expenses = Net Income
# 3. Cash Flow Statement - Operating, Investing, Financing activities
# 4. Trial Balance - Verify debits = credits
# =============================================================================

# =============================================================================
# Enums
# =============================================================================

enums:
  - name: StatementType
    description: "Type of financial statement"
    variants:
      - name: balance_sheet
        description: "Balance Sheet (Neraca)"
        default: true
      - name: income_statement
        description: "Income Statement (Laba Rugi)"
      - name: cash_flow
        description: "Cash Flow Statement"
      - name: trial_balance
        description: "Trial Balance"
      - name: equity_statement
        description: "Statement of Changes in Equity"

  - name: StatementStatus
    description: "Statement status"
    variants:
      - name: draft
        description: "Draft"
        default: true
      - name: generated
        description: "Generated"
      - name: reviewed
        description: "Reviewed"
      - name: approved
        description: "Approved"
      - name: published
        description: "Published"
      - name: archived
        description: "Archived"

# =============================================================================
# Models
# =============================================================================

models:
  # Tenancy: none, by design (ADR-0029). Tenant-agnostic and reusable; a composing
  # service's tenancy decorator owns org scoping for this table, including the
  # org-scoped per-unit statement-number unique.
  - name: FinancialStatement
    collection: financial_statements
    description: "Generated financial statement"

    fields:
      id:
        type: uuid
        attributes: ["@id", "@default(uuid)"]
        description: "Unique statement identifier"

      # =======================================================================
      # Statement Identification
      # =======================================================================
      statement_number:
        type: string
        attributes: ["@required", "@max(30)"]
        description: "Statement number (FS-TYPE-YYYYMMDD)"

      statement_type:
        type: StatementType
        attributes: ["@required"]
        description: "Type of financial statement"

      name:
        type: string
        attributes: ["@required", "@max(100)"]
        description: "Statement name"

      # =======================================================================
      # Period Reference
      # =======================================================================
      fiscal_period_id:
        type: uuid?
        attributes: ["@foreign_key(FiscalPeriod.id)"]
        description: "Fiscal period"

      fiscal_year:
        type: int
        attributes: ["@required", "@range(2020, 2100)"]
        description: "Fiscal year"

      fiscal_month:
        type: int?
        attributes: ["@range(1, 12)"]
        description: "Fiscal month"

      # =======================================================================
      # Date Range
      # =======================================================================
      as_of_date:
        type: date
        attributes: ["@required"]
        description: "Statement as of date"

      period_start:
        type: date?
        description: "Period start (for income statement)"

      period_end:
        type: date?
        description: "Period end (for income statement)"

      # =======================================================================
      # Comparative
      # =======================================================================
      is_comparative:
        type: bool
        attributes: ["@default(false)"]
        description: "Includes comparative period"

      comparative_period_id:
        type: uuid?
        attributes: ["@foreign_key(FiscalPeriod.id)"]
        description: "Comparative period"

      comparative_as_of_date:
        type: date?
        description: "Comparative as of date"

      # =======================================================================
      # Status
      # =======================================================================
      status:
        type: StatementStatus
        attributes: ["@default(draft)"]
        description: "Statement status"

      # =======================================================================
      # Balance Sheet Fields
      # =======================================================================
      # Current Assets
      total_current_assets:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Total current assets"

      # Non-Current Assets
      total_non_current_assets:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Total non-current assets"

      # Total Assets
      total_assets:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Total assets"

      # Current Liabilities
      total_current_liabilities:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Total current liabilities"

      # Non-Current Liabilities
      total_non_current_liabilities:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Total non-current liabilities"

      # Total Liabilities
      total_liabilities:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Total liabilities"

      # Equity
      total_equity:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Total equity"

      # Verification: Assets = Liabilities + Equity
      balance_check:
        type: bool
        attributes: ["@default(false)"]
        description: "Balance sheet balances (A = L + E)"

      balance_difference:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Difference if not balanced"

      # =======================================================================
      # Income Statement Fields
      # =======================================================================
      # Revenue
      total_revenue:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Total revenue"

      # Cost of Goods Sold
      total_cogs:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Total COGS/HPP"

      # Gross Profit
      gross_profit:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Gross profit (Revenue - COGS)"

      gross_profit_margin:
        type: decimal?
        attributes: ["@precision(5,2)"]
        description: "Gross profit margin %"

      # Operating Expenses
      total_operating_expenses:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Total operating expenses"

      # Operating Income
      operating_income:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Operating income (Gross profit - Op expenses)"

      operating_margin:
        type: decimal?
        attributes: ["@precision(5,2)"]
        description: "Operating margin %"

      # Other Income/Expenses
      total_other_income:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Total other income"

      total_other_expenses:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Total other expenses"

      # Income Before Tax
      income_before_tax:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Income before tax"

      # Tax Expense
      tax_expense:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Tax expense"

      # Net Income
      net_income:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Net income"

      net_profit_margin:
        type: decimal?
        attributes: ["@precision(5,2)"]
        description: "Net profit margin %"

      # =======================================================================
      # Cash Flow Statement Fields
      # =======================================================================
      cash_from_operations:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Cash from operating activities"

      cash_from_investing:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Cash from investing activities"

      cash_from_financing:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Cash from financing activities"

      net_cash_change:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Net change in cash"

      beginning_cash:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Beginning cash balance"

      ending_cash:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Ending cash balance"

      # =======================================================================
      # Trial Balance Fields
      # =======================================================================
      total_debits:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Total debits (trial balance)"

      total_credits:
        type: decimal?
        attributes: ["@precision(18,2)"]
        description: "Total credits (trial balance)"

      trial_balance_check:
        type: bool
        attributes: ["@default(false)"]
        description: "Trial balance balances"

      # =======================================================================
      # Detailed Line Items
      # =======================================================================
      line_items:
        type: json
        attributes: ["@default('[]')"]
        description: "Detailed line items by account"

      # =======================================================================
      # Comparative Data
      # =======================================================================
      comparative_data:
        type: json
        attributes: ["@default('{}')"]
        description: "Comparative period data"

      variance_data:
        type: json
        attributes: ["@default('{}')"]
        description: "Variance analysis"

      # =======================================================================
      # Notes
      # =======================================================================
      notes:
        type: json
        attributes: ["@default('[]')"]
        description: "Statement notes/footnotes"

      management_notes:
        type: string?
        attributes: ["@max(2000)"]
        description: "Management discussion"

      # =======================================================================
      # Generation
      # =======================================================================
      generated_at:
        type: datetime?
        description: "Generation timestamp"

      generated_by:
        type: uuid?
        description: "Generated by user"

      generation_parameters:
        type: json
        attributes: ["@default('{}')"]
        description: "Parameters used for generation"

      # =======================================================================
      # Review/Approval
      # =======================================================================
      reviewed_at:
        type: datetime?
        description: "Review timestamp"

      reviewed_by:
        type: uuid?
        description: "Reviewed by user"

      approved_at:
        type: datetime?
        description: "Approval timestamp"

      approved_by:
        type: uuid?
        description: "Approved by user"

      published_at:
        type: datetime?
        description: "Published timestamp"

      # =======================================================================
      # Export
      # =======================================================================
      pdf_url:
        type: string?
        attributes: ["@max(500)"]
        description: "PDF export URL"

      excel_url:
        type: string?
        attributes: ["@max(500)"]
        description: "Excel export URL"

      # =======================================================================
      # Metadata
      # =======================================================================
      currency:
        type: string
        attributes: ["@default('IDR')", "@length(3)"]
        description: "Statement currency"

      metadata:
        type: Metadata
        attributes: ["@audit_metadata"]
        description: "Audit metadata (created_at, updated_at, deleted_at, created_by, updated_by, deleted_by)"

    relations:
      generated_by_user:
        type: sapiens.User?
        attributes: ["@one", "@foreign_key(generated_by)"]
        description: "Generated by user"

      reviewed_by_user:
        type: sapiens.User?
        attributes: ["@one", "@foreign_key(reviewed_by)"]
        description: "Reviewed by user"

      approved_by_user:
        type: sapiens.User?
        attributes: ["@one", "@foreign_key(approved_by)"]
        description: "Approved by user"

    indexes:
      # No tenancy indexes (ADR-0029): the module is tenant-agnostic. The per-unit
      # statement-number unique — one live number per org unit among live rows — is
      # installed by the composing service's tenancy decorator (org_unit_id-leading),
      # not declared here.