datasynth_core/
framework_accounts.rs

1//! Centralized framework-aware account mapping.
2//!
3//! `FrameworkAccounts` maps ~45 semantic account purposes to framework-specific
4//! GL account codes. Adding a new accounting framework requires writing one
5//! constructor and one constants module — all downstream consumers use the
6//! same struct.
7
8use std::sync::Arc;
9
10use crate::accounts::AccountCategory;
11use crate::models::balance::AccountCategory as TrialBalanceCategory;
12use crate::models::balance::AccountType;
13
14/// Audit export configuration flags.
15#[derive(Debug, Clone, Default)]
16pub struct AuditExportConfig {
17    /// French FEC (Fichier des Écritures Comptables), Art. A47 A-1 LPF.
18    pub fec_enabled: bool,
19    /// German GoBD (Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung
20    /// von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form).
21    pub gobd_enabled: bool,
22}
23
24/// Maps semantic account purposes to framework-specific GL codes.
25///
26/// Downstream generators use field names (`ar_control`, `cogs`, …) instead of
27/// hard-coded account numbers, making them framework-agnostic.
28#[derive(Clone)]
29pub struct FrameworkAccounts {
30    // ── Control ──────────────────────────────────────────────────────
31    pub ar_control: String,
32    pub ap_control: String,
33    pub inventory: String,
34    pub fixed_assets: String,
35    pub accumulated_depreciation: String,
36    pub gr_ir_clearing: String,
37    pub ic_ar_clearing: String,
38    pub ic_ap_clearing: String,
39
40    // ── Cash ─────────────────────────────────────────────────────────
41    pub operating_cash: String,
42    pub bank_account: String,
43    pub petty_cash: String,
44
45    // ── Revenue ──────────────────────────────────────────────────────
46    pub product_revenue: String,
47    pub service_revenue: String,
48    pub ic_revenue: String,
49    pub purchase_discount_income: String,
50    pub other_revenue: String,
51    pub sales_discounts: String,
52    pub sales_returns: String,
53
54    // ── Expense ──────────────────────────────────────────────────────
55    pub cogs: String,
56    pub raw_materials: String,
57    pub depreciation_expense: String,
58    pub salaries_wages: String,
59    pub rent: String,
60    pub interest_expense: String,
61    pub purchase_discounts: String,
62    pub fx_gain_loss: String,
63    pub bad_debt: String,
64
65    // ── Tax ──────────────────────────────────────────────────────────
66    pub sales_tax_payable: String,
67    pub vat_payable: String,
68    pub input_vat: String,
69    pub tax_receivable: String,
70    pub tax_expense: String,
71    pub deferred_tax_liability: String,
72    pub deferred_tax_asset: String,
73
74    // ── Liability ────────────────────────────────────────────────────
75    pub accrued_expenses: String,
76    pub accrued_salaries: String,
77    pub unearned_revenue: String,
78    pub short_term_debt: String,
79    pub long_term_debt: String,
80    pub ic_payable: String,
81
82    // ── Equity ───────────────────────────────────────────────────────
83    pub common_stock: String,
84    pub retained_earnings: String,
85    pub current_year_earnings: String,
86    pub cta: String,
87    pub income_summary: String,
88    pub dividends_paid: String,
89
90    // ── Suspense / Clearing ──────────────────────────────────────────
91    pub general_suspense: String,
92    pub payroll_clearing: String,
93    pub bank_reconciliation_suspense: String,
94
95    // ── HGB-specific ─────────────────────────────────────────────────
96    pub provisions: String,
97
98    // ── Audit export flags ───────────────────────────────────────────
99    pub audit_export: AuditExportConfig,
100
101    // ── Classification function ──────────────────────────────────────
102    classifier: Arc<dyn Fn(&str) -> AccountCategory + Send + Sync>,
103}
104
105impl std::fmt::Debug for FrameworkAccounts {
106    fn fmt(&self, f: &mut std::fmt::Formatter<'_>) -> std::fmt::Result {
107        f.debug_struct("FrameworkAccounts")
108            .field("ar_control", &self.ar_control)
109            .field("ap_control", &self.ap_control)
110            .field("audit_export", &self.audit_export)
111            .finish_non_exhaustive()
112    }
113}
114
115impl FrameworkAccounts {
116    /// Classify an account number using this framework's rules.
117    pub fn classify(&self, account: &str) -> AccountCategory {
118        (self.classifier)(account)
119    }
120
121    /// Classify an account code into an [`AccountType`] using this framework's rules.
122    ///
123    /// Maps the framework-specific [`AccountCategory`] to the balance-sheet
124    /// oriented [`AccountType`] (Asset, Liability, Equity, Revenue, Expense).
125    pub fn classify_account_type(&self, account_code: &str) -> AccountType {
126        account_type_from_category(self.classify(account_code))
127    }
128
129    /// Classify an account code into a [`TrialBalanceCategory`] using this
130    /// framework's rules.
131    ///
132    /// Provides the finer-grained trial-balance grouping (CurrentAssets,
133    /// NonCurrentAssets, etc.) derived from the framework classifier.
134    pub fn classify_trial_balance_category(&self, account_code: &str) -> TrialBalanceCategory {
135        trial_balance_category_from_category(self.classify(account_code))
136    }
137
138    /// US GAAP (default) — 4-digit accounts from `crate::accounts`.
139    pub fn us_gaap() -> Self {
140        use crate::accounts::*;
141        Self {
142            ar_control: control_accounts::AR_CONTROL.into(),
143            ap_control: control_accounts::AP_CONTROL.into(),
144            inventory: control_accounts::INVENTORY.into(),
145            fixed_assets: control_accounts::FIXED_ASSETS.into(),
146            accumulated_depreciation: control_accounts::ACCUMULATED_DEPRECIATION.into(),
147            gr_ir_clearing: control_accounts::GR_IR_CLEARING.into(),
148            ic_ar_clearing: control_accounts::IC_AR_CLEARING.into(),
149            ic_ap_clearing: control_accounts::IC_AP_CLEARING.into(),
150
151            operating_cash: cash_accounts::OPERATING_CASH.into(),
152            bank_account: cash_accounts::BANK_ACCOUNT.into(),
153            petty_cash: cash_accounts::PETTY_CASH.into(),
154
155            product_revenue: revenue_accounts::PRODUCT_REVENUE.into(),
156            service_revenue: revenue_accounts::SERVICE_REVENUE.into(),
157            ic_revenue: revenue_accounts::IC_REVENUE.into(),
158            purchase_discount_income: revenue_accounts::PURCHASE_DISCOUNT_INCOME.into(),
159            other_revenue: revenue_accounts::OTHER_REVENUE.into(),
160            sales_discounts: revenue_accounts::SALES_DISCOUNTS.into(),
161            sales_returns: revenue_accounts::SALES_RETURNS.into(),
162
163            cogs: expense_accounts::COGS.into(),
164            raw_materials: expense_accounts::RAW_MATERIALS.into(),
165            depreciation_expense: expense_accounts::DEPRECIATION.into(),
166            salaries_wages: expense_accounts::SALARIES_WAGES.into(),
167            rent: expense_accounts::RENT.into(),
168            interest_expense: expense_accounts::INTEREST_EXPENSE.into(),
169            purchase_discounts: expense_accounts::PURCHASE_DISCOUNTS.into(),
170            fx_gain_loss: expense_accounts::FX_GAIN_LOSS.into(),
171            bad_debt: expense_accounts::BAD_DEBT.into(),
172
173            sales_tax_payable: tax_accounts::SALES_TAX_PAYABLE.into(),
174            vat_payable: tax_accounts::VAT_PAYABLE.into(),
175            input_vat: tax_accounts::INPUT_VAT.into(),
176            tax_receivable: tax_accounts::TAX_RECEIVABLE.into(),
177            tax_expense: tax_accounts::TAX_EXPENSE.into(),
178            deferred_tax_liability: tax_accounts::DEFERRED_TAX_LIABILITY.into(),
179            deferred_tax_asset: tax_accounts::DEFERRED_TAX_ASSET.into(),
180
181            accrued_expenses: liability_accounts::ACCRUED_EXPENSES.into(),
182            accrued_salaries: liability_accounts::ACCRUED_SALARIES.into(),
183            unearned_revenue: liability_accounts::UNEARNED_REVENUE.into(),
184            short_term_debt: liability_accounts::SHORT_TERM_DEBT.into(),
185            long_term_debt: liability_accounts::LONG_TERM_DEBT.into(),
186            ic_payable: liability_accounts::IC_PAYABLE.into(),
187
188            common_stock: equity_accounts::COMMON_STOCK.into(),
189            retained_earnings: equity_accounts::RETAINED_EARNINGS.into(),
190            current_year_earnings: equity_accounts::CURRENT_YEAR_EARNINGS.into(),
191            cta: equity_accounts::CTA.into(),
192            income_summary: equity_accounts::INCOME_SUMMARY.into(),
193            dividends_paid: equity_accounts::DIVIDENDS_PAID.into(),
194
195            general_suspense: suspense_accounts::GENERAL_SUSPENSE.into(),
196            payroll_clearing: suspense_accounts::PAYROLL_CLEARING.into(),
197            bank_reconciliation_suspense: suspense_accounts::BANK_RECONCILIATION_SUSPENSE.into(),
198
199            provisions: liability_accounts::ACCRUED_EXPENSES.into(), // US GAAP: no separate provisions class
200
201            audit_export: AuditExportConfig::default(),
202            classifier: Arc::new(us_gaap_classify),
203        }
204    }
205
206    /// IFRS — uses the same numbering conventions as US GAAP.
207    pub fn ifrs() -> Self {
208        Self::us_gaap()
209    }
210
211    /// French GAAP (PCG) — 6-digit accounts from `crate::pcg`.
212    pub fn french_gaap() -> Self {
213        use crate::pcg::*;
214        Self {
215            ar_control: control_accounts::AR_CONTROL.into(),
216            ap_control: control_accounts::AP_CONTROL.into(),
217            inventory: control_accounts::INVENTORY.into(),
218            fixed_assets: control_accounts::FIXED_ASSETS.into(),
219            accumulated_depreciation: control_accounts::ACCUMULATED_DEPRECIATION.into(),
220            gr_ir_clearing: control_accounts::GR_IR_CLEARING.into(),
221            ic_ar_clearing: control_accounts::IC_AR_CLEARING.into(),
222            ic_ap_clearing: control_accounts::IC_AP_CLEARING.into(),
223
224            operating_cash: cash_accounts::OPERATING_CASH.into(),
225            bank_account: cash_accounts::BANK_ACCOUNT.into(),
226            petty_cash: cash_accounts::PETTY_CASH.into(),
227
228            product_revenue: revenue_accounts::PRODUCT_REVENUE.into(),
229            service_revenue: revenue_accounts::SERVICE_REVENUE.into(),
230            ic_revenue: additional_revenue::IC_REVENUE.into(),
231            purchase_discount_income: additional_revenue::PURCHASE_DISCOUNT_INCOME.into(),
232            other_revenue: revenue_accounts::OTHER_REVENUE.into(),
233            sales_discounts: revenue_accounts::SALES_DISCOUNTS.into(),
234            sales_returns: additional_revenue::SALES_RETURNS.into(),
235
236            cogs: expense_accounts::COGS.into(),
237            raw_materials: additional_expense::RAW_MATERIALS.into(),
238            depreciation_expense: expense_accounts::DEPRECIATION.into(),
239            salaries_wages: expense_accounts::SALARIES_WAGES.into(),
240            rent: expense_accounts::RENT.into(),
241            interest_expense: expense_accounts::INTEREST_EXPENSE.into(),
242            purchase_discounts: additional_expense::PURCHASE_DISCOUNTS.into(),
243            fx_gain_loss: additional_expense::FX_GAIN_LOSS.into(),
244            bad_debt: additional_expense::BAD_DEBT.into(),
245
246            sales_tax_payable: tax_accounts::OUTPUT_VAT.into(),
247            vat_payable: tax_accounts::OUTPUT_VAT.into(),
248            input_vat: tax_accounts::INPUT_VAT.into(),
249            tax_receivable: tax_accounts::TAX_RECEIVABLE.into(),
250            tax_expense: tax_accounts::TAX_EXPENSE.into(),
251            deferred_tax_liability: tax_accounts::DEFERRED_TAX_LIABILITY.into(),
252            deferred_tax_asset: tax_accounts::DEFERRED_TAX_ASSET.into(),
253
254            accrued_expenses: liability_accounts::ACCRUED_EXPENSES.into(),
255            accrued_salaries: liability_accounts::ACCRUED_SALARIES.into(),
256            unearned_revenue: liability_accounts::UNEARNED_REVENUE.into(),
257            short_term_debt: equity_liability_accounts::SHORT_TERM_DEBT.into(),
258            long_term_debt: equity_liability_accounts::LONG_TERM_DEBT.into(),
259            ic_payable: liability_accounts::IC_PAYABLE.into(),
260
261            common_stock: equity_liability_accounts::COMMON_STOCK.into(),
262            retained_earnings: equity_liability_accounts::RETAINED_EARNINGS.into(),
263            current_year_earnings: equity_accounts::CURRENT_YEAR_EARNINGS.into(),
264            cta: equity_accounts::CTA.into(),
265            income_summary: equity_accounts::INCOME_SUMMARY.into(),
266            dividends_paid: equity_accounts::DIVIDENDS_PAID.into(),
267
268            general_suspense: suspense_accounts::GENERAL_SUSPENSE.into(),
269            payroll_clearing: suspense_accounts::PAYROLL_CLEARING.into(),
270            bank_reconciliation_suspense: suspense_accounts::GENERAL_SUSPENSE.into(), // PCG uses 471000 for general suspense
271
272            provisions: equity_liability_accounts::PROVISIONS.into(),
273
274            audit_export: AuditExportConfig {
275                fec_enabled: true,
276                gobd_enabled: false,
277            },
278            classifier: Arc::new(pcg_classify),
279        }
280    }
281
282    /// German GAAP (HGB) — 4-digit SKR04 accounts from `crate::skr`.
283    pub fn german_gaap() -> Self {
284        use crate::skr::*;
285        Self {
286            ar_control: control_accounts::AR_CONTROL.into(),
287            ap_control: control_accounts::AP_CONTROL.into(),
288            inventory: control_accounts::INVENTORY.into(),
289            fixed_assets: control_accounts::FIXED_ASSETS.into(),
290            accumulated_depreciation: control_accounts::ACCUMULATED_DEPRECIATION.into(),
291            gr_ir_clearing: control_accounts::GR_IR_CLEARING.into(),
292            ic_ar_clearing: control_accounts::IC_AR_CLEARING.into(),
293            ic_ap_clearing: control_accounts::IC_AP_CLEARING.into(),
294
295            operating_cash: cash_accounts::OPERATING_CASH.into(),
296            bank_account: cash_accounts::BANK_ACCOUNT.into(),
297            petty_cash: cash_accounts::PETTY_CASH.into(),
298
299            product_revenue: revenue_accounts::PRODUCT_REVENUE.into(),
300            service_revenue: revenue_accounts::SERVICE_REVENUE.into(),
301            ic_revenue: revenue_accounts::IC_REVENUE.into(),
302            purchase_discount_income: revenue_accounts::PURCHASE_DISCOUNT_INCOME.into(),
303            other_revenue: revenue_accounts::OTHER_REVENUE.into(),
304            sales_discounts: revenue_accounts::SALES_DISCOUNTS.into(),
305            sales_returns: revenue_accounts::SALES_RETURNS.into(),
306
307            cogs: expense_accounts::COGS.into(),
308            raw_materials: expense_accounts::RAW_MATERIALS.into(),
309            depreciation_expense: expense_accounts::DEPRECIATION.into(),
310            salaries_wages: expense_accounts::SALARIES_WAGES.into(),
311            rent: expense_accounts::RENT.into(),
312            interest_expense: expense_accounts::INTEREST_EXPENSE.into(),
313            purchase_discounts: expense_accounts::PURCHASE_DISCOUNTS.into(),
314            fx_gain_loss: expense_accounts::FX_GAIN_LOSS.into(),
315            bad_debt: expense_accounts::BAD_DEBT.into(),
316
317            sales_tax_payable: tax_accounts::OUTPUT_VAT.into(),
318            vat_payable: tax_accounts::OUTPUT_VAT.into(),
319            input_vat: tax_accounts::INPUT_VAT.into(),
320            tax_receivable: tax_accounts::TAX_RECEIVABLE.into(),
321            tax_expense: tax_accounts::TAX_EXPENSE.into(),
322            deferred_tax_liability: tax_accounts::DEFERRED_TAX_LIABILITY.into(),
323            deferred_tax_asset: tax_accounts::DEFERRED_TAX_ASSET.into(),
324
325            accrued_expenses: liability_accounts::ACCRUED_EXPENSES.into(),
326            accrued_salaries: liability_accounts::ACCRUED_SALARIES.into(),
327            unearned_revenue: liability_accounts::UNEARNED_REVENUE.into(),
328            short_term_debt: liability_accounts::SHORT_TERM_DEBT.into(),
329            long_term_debt: liability_accounts::LONG_TERM_DEBT.into(),
330            ic_payable: liability_accounts::IC_PAYABLE.into(),
331
332            common_stock: equity_accounts::COMMON_STOCK.into(),
333            retained_earnings: equity_accounts::RETAINED_EARNINGS.into(),
334            current_year_earnings: equity_accounts::CURRENT_YEAR_EARNINGS.into(),
335            cta: equity_accounts::CTA.into(),
336            income_summary: equity_accounts::INCOME_SUMMARY.into(),
337            dividends_paid: equity_accounts::DIVIDENDS_PAID.into(),
338
339            general_suspense: suspense_accounts::GENERAL_SUSPENSE.into(),
340            payroll_clearing: suspense_accounts::PAYROLL_CLEARING.into(),
341            bank_reconciliation_suspense: suspense_accounts::BANK_RECONCILIATION_SUSPENSE.into(),
342
343            provisions: equity_accounts::PROVISIONS.into(),
344
345            audit_export: AuditExportConfig {
346                fec_enabled: false,
347                gobd_enabled: true,
348            },
349            classifier: Arc::new(skr04_classify),
350        }
351    }
352
353    /// Select accounts for a given `AccountingFramework` from `datasynth-standards`.
354    ///
355    /// This is the primary entry point — other code should not hard-code
356    /// framework detection logic.
357    pub fn for_framework(framework: &str) -> Self {
358        match framework {
359            "us_gaap" | "UsGaap" => Self::us_gaap(),
360            "ifrs" | "Ifrs" => Self::ifrs(),
361            "dual_reporting" | "DualReporting" => Self::us_gaap(),
362            "french_gaap" | "FrenchGaap" => Self::french_gaap(),
363            "german_gaap" | "GermanGaap" | "hgb" => Self::german_gaap(),
364            other => {
365                eprintln!(
366                    "FrameworkAccounts::for_framework: unknown framework {other:?}, defaulting to US GAAP"
367                );
368                Self::us_gaap()
369            }
370        }
371    }
372}
373
374// ── Conversion helpers ──────────────────────────────────────────────────
375
376/// Convert a framework [`AccountCategory`] to an [`AccountType`].
377fn account_type_from_category(cat: AccountCategory) -> AccountType {
378    match cat {
379        AccountCategory::Asset => AccountType::Asset,
380        AccountCategory::Liability => AccountType::Liability,
381        AccountCategory::Equity => AccountType::Equity,
382        AccountCategory::Revenue => AccountType::Revenue,
383        AccountCategory::Cogs
384        | AccountCategory::OperatingExpense
385        | AccountCategory::OtherIncomeExpense
386        | AccountCategory::Tax => AccountType::Expense,
387        AccountCategory::Suspense | AccountCategory::Unknown => AccountType::Asset,
388    }
389}
390
391/// Convert a framework [`AccountCategory`] to a [`TrialBalanceCategory`].
392fn trial_balance_category_from_category(cat: AccountCategory) -> TrialBalanceCategory {
393    match cat {
394        AccountCategory::Asset => TrialBalanceCategory::CurrentAssets,
395        AccountCategory::Liability => TrialBalanceCategory::CurrentLiabilities,
396        AccountCategory::Equity => TrialBalanceCategory::Equity,
397        AccountCategory::Revenue => TrialBalanceCategory::Revenue,
398        AccountCategory::Cogs => TrialBalanceCategory::CostOfGoodsSold,
399        AccountCategory::OperatingExpense => TrialBalanceCategory::OperatingExpenses,
400        AccountCategory::OtherIncomeExpense => TrialBalanceCategory::OtherExpenses,
401        AccountCategory::Tax => TrialBalanceCategory::OtherExpenses,
402        AccountCategory::Suspense | AccountCategory::Unknown => TrialBalanceCategory::OtherExpenses,
403    }
404}
405
406// ── Classification functions ─────────────────────────────────────────────
407
408/// US GAAP: first digit maps directly to category.
409///   1=Asset, 2=Liability, 3=Equity, 4=Revenue, 5=COGS,
410///   6=OpEx, 7=Other, 8=Tax, 9=Suspense
411fn us_gaap_classify(account: &str) -> AccountCategory {
412    AccountCategory::from_account(account)
413}
414
415/// French PCG: classes 1-9 have different semantics.
416///   1=Equity/Liabilities, 2=Fixed Assets, 3=Inventory,
417///   4=Mixed (AP/AR/Personnel), 5=Cash, 6=Expense, 7=Revenue,
418///   8=Special, 9=Analytical
419fn pcg_classify(account: &str) -> AccountCategory {
420    match account.chars().next().and_then(|c| c.to_digit(10)) {
421        Some(1) => {
422            // Class 1: Equity & liabilities — check subclass
423            let sub = account.get(1..2).and_then(|s| s.parse::<u8>().ok());
424            match sub {
425                Some(0..=4) => AccountCategory::Equity, // 10x-14x: capital & reserves
426                Some(5) => AccountCategory::Liability,  // 15x: provisions
427                Some(6..=7) => AccountCategory::Liability, // 16x-17x: debts
428                _ => AccountCategory::Liability,
429            }
430        }
431        Some(2) => AccountCategory::Asset, // Fixed assets
432        Some(3) => AccountCategory::Asset, // Inventory
433        Some(4) => {
434            // Class 4: third parties — check subclass
435            let sub = account.get(1..2).and_then(|s| s.parse::<u8>().ok());
436            match sub {
437                Some(0) => AccountCategory::Liability,     // 40x: suppliers
438                Some(1) => AccountCategory::Asset,         // 41x: customers
439                Some(2) => AccountCategory::Liability,     // 42x: personnel
440                Some(3..=4) => AccountCategory::Liability, // 43-44x: social/tax
441                Some(5) => AccountCategory::Liability,     // 45x: group companies
442                _ => AccountCategory::Liability,
443            }
444        }
445        Some(5) => AccountCategory::Asset, // Cash / financial
446        Some(6) => AccountCategory::OperatingExpense, // Expenses
447        Some(7) => AccountCategory::Revenue, // Revenue
448        Some(8) => AccountCategory::Suspense, // Special
449        Some(9) => AccountCategory::Suspense, // Analytical
450        _ => AccountCategory::Unknown,
451    }
452}
453
454/// German SKR04: classes 0-9 follow the Abschlussgliederungsprinzip.
455///   0=Fixed Assets, 1=Current Assets, 2=Equity, 3=Liabilities,
456///   4=Revenue, 5=COGS/Material, 6=OpEx, 7=Financial, 8=Tax/Extra,
457///   9=Statistical
458fn skr04_classify(account: &str) -> AccountCategory {
459    match account.chars().next().and_then(|c| c.to_digit(10)) {
460        Some(0) => AccountCategory::Asset,              // Fixed assets
461        Some(1) => AccountCategory::Asset,              // Current assets
462        Some(2) => AccountCategory::Equity,             // Equity
463        Some(3) => AccountCategory::Liability,          // Liabilities
464        Some(4) => AccountCategory::Revenue,            // Revenue
465        Some(5) => AccountCategory::Cogs,               // Material / COGS
466        Some(6) => AccountCategory::OperatingExpense,   // Personnel & other OpEx
467        Some(7) => AccountCategory::OtherIncomeExpense, // Financial income/expense
468        Some(8) => AccountCategory::Tax,                // Extraordinary / Tax
469        Some(9) => AccountCategory::Suspense,           // Statistical
470        _ => AccountCategory::Unknown,
471    }
472}
473
474#[cfg(test)]
475#[allow(clippy::unwrap_used)]
476mod tests {
477    use super::*;
478
479    #[test]
480    fn test_framework_accounts_us_gaap_defaults() {
481        use crate::accounts::*;
482        let fa = FrameworkAccounts::us_gaap();
483        assert_eq!(fa.ar_control, control_accounts::AR_CONTROL);
484        assert_eq!(fa.ap_control, control_accounts::AP_CONTROL);
485        assert_eq!(fa.inventory, control_accounts::INVENTORY);
486        assert_eq!(fa.cogs, expense_accounts::COGS);
487        assert_eq!(fa.product_revenue, revenue_accounts::PRODUCT_REVENUE);
488        assert_eq!(fa.retained_earnings, equity_accounts::RETAINED_EARNINGS);
489        assert_eq!(fa.general_suspense, suspense_accounts::GENERAL_SUSPENSE);
490        assert!(!fa.audit_export.fec_enabled);
491        assert!(!fa.audit_export.gobd_enabled);
492    }
493
494    #[test]
495    fn test_framework_accounts_french_gaap() {
496        use crate::pcg;
497        let fa = FrameworkAccounts::french_gaap();
498        assert_eq!(fa.ar_control, pcg::control_accounts::AR_CONTROL);
499        assert_eq!(fa.ap_control, pcg::control_accounts::AP_CONTROL);
500        assert_eq!(fa.inventory, pcg::control_accounts::INVENTORY);
501        assert_eq!(fa.cogs, pcg::expense_accounts::COGS);
502        assert_eq!(fa.product_revenue, pcg::revenue_accounts::PRODUCT_REVENUE);
503        assert!(fa.audit_export.fec_enabled);
504        assert!(!fa.audit_export.gobd_enabled);
505    }
506
507    #[test]
508    fn test_framework_accounts_german_gaap() {
509        use crate::skr;
510        let fa = FrameworkAccounts::german_gaap();
511        assert_eq!(fa.ar_control, skr::control_accounts::AR_CONTROL);
512        assert_eq!(fa.ap_control, skr::control_accounts::AP_CONTROL);
513        assert_eq!(fa.cogs, skr::expense_accounts::COGS);
514        assert!(!fa.audit_export.fec_enabled);
515        assert!(fa.audit_export.gobd_enabled);
516    }
517
518    #[test]
519    fn test_classify_us_gaap() {
520        let fa = FrameworkAccounts::us_gaap();
521        assert_eq!(fa.classify("1100"), AccountCategory::Asset);
522        assert_eq!(fa.classify("2000"), AccountCategory::Liability);
523        assert_eq!(fa.classify("3200"), AccountCategory::Equity);
524        assert_eq!(fa.classify("4000"), AccountCategory::Revenue);
525        assert_eq!(fa.classify("5000"), AccountCategory::Cogs);
526        assert_eq!(fa.classify("6100"), AccountCategory::OperatingExpense);
527        assert_eq!(fa.classify("9000"), AccountCategory::Suspense);
528    }
529
530    #[test]
531    fn test_classify_pcg() {
532        let fa = FrameworkAccounts::french_gaap();
533        assert_eq!(fa.classify("101000"), AccountCategory::Equity);
534        assert_eq!(fa.classify("151000"), AccountCategory::Liability);
535        assert_eq!(fa.classify("210000"), AccountCategory::Asset);
536        assert_eq!(fa.classify("310000"), AccountCategory::Asset);
537        assert_eq!(fa.classify("401000"), AccountCategory::Liability);
538        assert_eq!(fa.classify("411000"), AccountCategory::Asset);
539        assert_eq!(fa.classify("512000"), AccountCategory::Asset);
540        assert_eq!(fa.classify("603000"), AccountCategory::OperatingExpense);
541        assert_eq!(fa.classify("701000"), AccountCategory::Revenue);
542    }
543
544    #[test]
545    fn test_classify_skr04() {
546        let fa = FrameworkAccounts::german_gaap();
547        assert_eq!(fa.classify("0200"), AccountCategory::Asset);
548        assert_eq!(fa.classify("1200"), AccountCategory::Asset);
549        assert_eq!(fa.classify("2000"), AccountCategory::Equity);
550        assert_eq!(fa.classify("3300"), AccountCategory::Liability);
551        assert_eq!(fa.classify("4000"), AccountCategory::Revenue);
552        assert_eq!(fa.classify("5000"), AccountCategory::Cogs);
553        assert_eq!(fa.classify("6000"), AccountCategory::OperatingExpense);
554        assert_eq!(fa.classify("7300"), AccountCategory::OtherIncomeExpense);
555    }
556
557    #[test]
558    fn test_for_framework_dispatch() {
559        let us = FrameworkAccounts::for_framework("us_gaap");
560        assert_eq!(us.ar_control, "1100");
561
562        let fr = FrameworkAccounts::for_framework("french_gaap");
563        assert_eq!(fr.ar_control, "411000");
564
565        let de = FrameworkAccounts::for_framework("german_gaap");
566        assert_eq!(de.ar_control, "1200");
567
568        let hgb = FrameworkAccounts::for_framework("hgb");
569        assert_eq!(hgb.ar_control, "1200");
570
571        // IFRS and dual_reporting dispatch
572        let ifrs = FrameworkAccounts::for_framework("ifrs");
573        assert_eq!(ifrs.ar_control, "1100");
574
575        let dual = FrameworkAccounts::for_framework("dual_reporting");
576        assert_eq!(dual.ar_control, "1100");
577
578        // Unknown framework falls back to US GAAP (with eprintln warning)
579        let unknown = FrameworkAccounts::for_framework("martian_gaap");
580        assert_eq!(unknown.ar_control, "1100");
581    }
582
583    #[test]
584    fn test_ifrs_constructor() {
585        let ifrs = FrameworkAccounts::ifrs();
586        let us = FrameworkAccounts::us_gaap();
587        assert_eq!(ifrs.ar_control, us.ar_control);
588        assert_eq!(ifrs.ap_control, us.ap_control);
589        assert_eq!(ifrs.cogs, us.cogs);
590        assert_eq!(ifrs.product_revenue, us.product_revenue);
591        assert_eq!(ifrs.classify("1100"), us.classify("1100"));
592        assert_eq!(ifrs.classify("4000"), us.classify("4000"));
593    }
594
595    #[test]
596    fn test_classify_account_type_us_gaap() {
597        let fa = FrameworkAccounts::us_gaap();
598        assert_eq!(fa.classify_account_type("1100"), AccountType::Asset);
599        assert_eq!(fa.classify_account_type("2000"), AccountType::Liability);
600        assert_eq!(fa.classify_account_type("3200"), AccountType::Equity);
601        assert_eq!(fa.classify_account_type("4000"), AccountType::Revenue);
602        assert_eq!(fa.classify_account_type("5000"), AccountType::Expense);
603        assert_eq!(fa.classify_account_type("6100"), AccountType::Expense);
604    }
605
606    #[test]
607    fn test_classify_account_type_french_gaap() {
608        let fa = FrameworkAccounts::french_gaap();
609        assert_eq!(fa.classify_account_type("101000"), AccountType::Equity);
610        assert_eq!(fa.classify_account_type("210000"), AccountType::Asset);
611        assert_eq!(fa.classify_account_type("401000"), AccountType::Liability);
612        assert_eq!(fa.classify_account_type("603000"), AccountType::Expense);
613        assert_eq!(fa.classify_account_type("701000"), AccountType::Revenue);
614    }
615
616    #[test]
617    fn test_classify_account_type_german_gaap() {
618        let fa = FrameworkAccounts::german_gaap();
619        assert_eq!(fa.classify_account_type("0200"), AccountType::Asset);
620        assert_eq!(fa.classify_account_type("2000"), AccountType::Equity);
621        assert_eq!(fa.classify_account_type("3300"), AccountType::Liability);
622        assert_eq!(fa.classify_account_type("4000"), AccountType::Revenue);
623        assert_eq!(fa.classify_account_type("5000"), AccountType::Expense);
624        assert_eq!(fa.classify_account_type("6000"), AccountType::Expense);
625    }
626
627    #[test]
628    fn test_classify_trial_balance_category_us_gaap() {
629        let fa = FrameworkAccounts::us_gaap();
630        assert_eq!(
631            fa.classify_trial_balance_category("1100"),
632            TrialBalanceCategory::CurrentAssets
633        );
634        assert_eq!(
635            fa.classify_trial_balance_category("2000"),
636            TrialBalanceCategory::CurrentLiabilities
637        );
638        assert_eq!(
639            fa.classify_trial_balance_category("3200"),
640            TrialBalanceCategory::Equity
641        );
642        assert_eq!(
643            fa.classify_trial_balance_category("4000"),
644            TrialBalanceCategory::Revenue
645        );
646        assert_eq!(
647            fa.classify_trial_balance_category("5000"),
648            TrialBalanceCategory::CostOfGoodsSold
649        );
650        assert_eq!(
651            fa.classify_trial_balance_category("6100"),
652            TrialBalanceCategory::OperatingExpenses
653        );
654    }
655
656    #[test]
657    fn test_classify_trial_balance_category_french_gaap() {
658        let fa = FrameworkAccounts::french_gaap();
659        assert_eq!(
660            fa.classify_trial_balance_category("101000"),
661            TrialBalanceCategory::Equity
662        );
663        assert_eq!(
664            fa.classify_trial_balance_category("210000"),
665            TrialBalanceCategory::CurrentAssets
666        );
667        assert_eq!(
668            fa.classify_trial_balance_category("603000"),
669            TrialBalanceCategory::OperatingExpenses
670        );
671        assert_eq!(
672            fa.classify_trial_balance_category("701000"),
673            TrialBalanceCategory::Revenue
674        );
675    }
676}
datasynth_core/framework_accounts.rs

datasynth_core/
framework_accounts.rs
