From 517454b3296d3991e0e7e5ada412c7000120bec3 Mon Sep 17 00:00:00 2001 From: kevin-asprec Date: Thu, 5 Mar 2026 15:57:57 +0800 Subject: [PATCH] docs(04): complete Inventory, Expenses, and Financial Reports phase Co-Authored-By: Claude Opus 4.6 --- .planning/REQUIREMENTS.md | 60 +++++----- .planning/ROADMAP.md | 14 +-- .../04-VERIFICATION.md | 103 ++++++++++++++++++ 3 files changed, 140 insertions(+), 37 deletions(-) create mode 100644 .planning/phases/04-inventory-expenses-and-financial-reports/04-VERIFICATION.md diff --git a/.planning/REQUIREMENTS.md b/.planning/REQUIREMENTS.md index cda8a5c..b01e8d9 100644 --- a/.planning/REQUIREMENTS.md +++ b/.planning/REQUIREMENTS.md @@ -58,31 +58,31 @@ ### Inventory & Asset Management -- [ ] **INV-01**: Staff can register hardware items (routers, ONUs, cables, connectors, splitters) with type, model, serial number -- [ ] **INV-02**: All stock movements are recorded as immutable events (received, issued, returned, disposed) -- [ ] **INV-03**: System tracks current stock levels derived from movement history (not mutable quantity) -- [ ] **INV-04**: Assets can be assigned to a subscriber (deployed at client location) -- [ ] **INV-05**: Assets can be assigned to a technician (carried for field work) -- [ ] **INV-06**: Staff can view asset history (where it's been, who had it) +- [x] **INV-01**: Staff can register hardware items (routers, ONUs, cables, connectors, splitters) with type, model, serial number +- [x] **INV-02**: All stock movements are recorded as immutable events (received, issued, returned, disposed) +- [x] **INV-03**: System tracks current stock levels derived from movement history (not mutable quantity) +- [x] **INV-04**: Assets can be assigned to a subscriber (deployed at client location) +- [x] **INV-05**: Assets can be assigned to a technician (carried for field work) +- [x] **INV-06**: Staff can view asset history (where it's been, who had it) ### Expense Tracking -- [ ] **EXP-01**: Staff can record expenses with amount, date, category, vendor, and description -- [ ] **EXP-02**: Admin can manage expense categories (bandwidth, rent, fuel, supplies, etc.) -- [ ] **EXP-03**: Staff can manage vendors (name, contact, services provided) -- [ ] **EXP-04**: System generates expense reports by category, vendor, and period -- [ ] **EXP-05**: All expenses create corresponding journal entries in accounting +- [x] **EXP-01**: Staff can record expenses with amount, date, category, vendor, and description +- [x] **EXP-02**: Admin can manage expense categories (bandwidth, rent, fuel, supplies, etc.) +- [x] **EXP-03**: Staff can manage vendors (name, contact, services provided) +- [x] **EXP-04**: System generates expense reports by category, vendor, and period +- [x] **EXP-05**: All expenses create corresponding journal entries in accounting ### Accounting - [x] **ACCT-01**: System provides a standard Chart of Accounts pre-configured for ISP business - [x] **ACCT-02**: All money movements (payments, expenses, collector remittances) auto-generate double-entry journal entries - [x] **ACCT-03**: Staff can create manual journal entries for inter-account transfers (e.g., cash-on-hand → bank) -- [ ] **ACCT-04**: System generates Income Statement (Profit & Loss) for any date range -- [ ] **ACCT-05**: System generates Balance Sheet (assets, liabilities, equity) as of any date -- [ ] **ACCT-06**: System generates Trial Balance to verify books are balanced +- [x] **ACCT-04**: System generates Income Statement (Profit & Loss) for any date range +- [x] **ACCT-05**: System generates Balance Sheet (assets, liabilities, equity) as of any date +- [x] **ACCT-06**: System generates Trial Balance to verify books are balanced - [x] **ACCT-07**: All journal entries are immutable — corrections done via reversing entries only -- [ ] **ACCT-08**: Full audit trail on every accounting entry (who created, when, reference to source transaction) +- [x] **ACCT-08**: Full audit trail on every accounting entry (who created, when, reference to source transaction) - [x] **ACCT-09**: All account balances are derived from journal entry history (never stored as mutable values) ### Client Portal @@ -192,21 +192,21 @@ | TECH-02 | Phase 3 | Complete | | TECH-03 | Phase 3 | Complete | | TECH-04 | Phase 3 | Complete | -| INV-01 | Phase 4 | Pending | -| INV-02 | Phase 4 | Pending | -| INV-03 | Phase 4 | Pending | -| INV-04 | Phase 4 | Pending | -| INV-05 | Phase 4 | Pending | -| INV-06 | Phase 4 | Pending | -| EXP-01 | Phase 4 | Pending | -| EXP-02 | Phase 4 | Pending | -| EXP-03 | Phase 4 | Pending | -| EXP-04 | Phase 4 | Pending | -| EXP-05 | Phase 4 | Pending | -| ACCT-04 | Phase 4 | Pending | -| ACCT-05 | Phase 4 | Pending | -| ACCT-06 | Phase 4 | Pending | -| ACCT-08 | Phase 4 | Pending | +| INV-01 | Phase 4 | Complete | +| INV-02 | Phase 4 | Complete | +| INV-03 | Phase 4 | Complete | +| INV-04 | Phase 4 | Complete | +| INV-05 | Phase 4 | Complete | +| INV-06 | Phase 4 | Complete | +| EXP-01 | Phase 4 | Complete | +| EXP-02 | Phase 4 | Complete | +| EXP-03 | Phase 4 | Complete | +| EXP-04 | Phase 4 | Complete | +| EXP-05 | Phase 4 | Complete | +| ACCT-04 | Phase 4 | Complete | +| ACCT-05 | Phase 4 | Complete | +| ACCT-06 | Phase 4 | Complete | +| ACCT-08 | Phase 4 | Complete | | DASH-01 | Phase 5 | Pending | | DASH-02 | Phase 5 | Pending | | DASH-03 | Phase 5 | Pending | diff --git a/.planning/ROADMAP.md b/.planning/ROADMAP.md index e04029f..af5ff11 100644 --- a/.planning/ROADMAP.md +++ b/.planning/ROADMAP.md @@ -15,7 +15,7 @@ Decimal phases appear between their surrounding integers in numeric order. - [x] **Phase 1: Foundation** - Multi-tenant isolation, auth, Docker dev environment, and testing infrastructure - [x] **Phase 2: Subscriber and Billing Core** - Subscriber management, billing engine, payment recording, and the double-entry accounting ledger - [x] **Phase 3: Operational Modules** - Collector workflow, ticketing system, job orders, and technician management -- [ ] **Phase 4: Inventory, Expenses, and Financial Reports** - Inventory event-ledger, asset management, expense tracking, and accounting financial statements +- [x] **Phase 4: Inventory, Expenses, and Financial Reports** - Inventory event-ledger, asset management, expense tracking, and accounting financial statements - [ ] **Phase 5: Visibility and Client Portal** - Dashboard metrics, client self-service portal, integration tests, and end-to-end tests ## Phase Details @@ -96,11 +96,11 @@ Plans: **Plans**: 5 plans Plans: -- [ ] 04-01-PLAN.md — Inventory event-ledger: hardware item registration, immutable stock movements, derived stock levels, JE posting for receiving (INV-01, INV-02, INV-03) -- [ ] 04-02-PLAN.md — Asset management: subscriber/technician asset assignment, return with condition, admin-only disposal with write-off JE, location history (INV-04, INV-05, INV-06) -- [ ] 04-03-PLAN.md — Expense tracking: expense recording with category/vendor, expense category seeding, vendor CRUD, expense-to-JE posting (EXP-01, EXP-02, EXP-03, EXP-05) -- [ ] 04-04-PLAN.md — Expense reports and audit trail: reports by category/vendor/period, JE audit trail with creator and source reference (EXP-04, ACCT-08) -- [ ] 04-05-PLAN.md — Financial report engine: Trial Balance, Income Statement, Balance Sheet from JE history, account drill-down (ACCT-04, ACCT-05, ACCT-06) +- [x] 04-01-PLAN.md — Inventory event-ledger: hardware item registration, immutable stock movements, derived stock levels, JE posting for receiving (INV-01, INV-02, INV-03) +- [x] 04-02-PLAN.md — Asset management: subscriber/technician asset assignment, return with condition, admin-only disposal with write-off JE, location history (INV-04, INV-05, INV-06) +- [x] 04-03-PLAN.md — Expense tracking: expense recording with category/vendor, expense category seeding, vendor CRUD, expense-to-JE posting (EXP-01, EXP-02, EXP-03, EXP-05) +- [x] 04-04-PLAN.md — Expense reports and audit trail: reports by category/vendor/period, JE audit trail with creator and source reference (EXP-04, ACCT-08) +- [x] 04-05-PLAN.md — Financial report engine: Trial Balance, Income Statement, Balance Sheet from JE history, account drill-down (ACCT-04, ACCT-05, ACCT-06) --- @@ -135,5 +135,5 @@ Phases execute in numeric order: 1 → 2 → 3 → 4 → 5 | 1. Foundation | 5/5 | ✓ Complete | 2026-03-04 | | 2. Subscriber and Billing Core | 5/5 | ✓ Complete | 2026-03-04 | | 3. Operational Modules | 5/5 | ✓ Complete | 2026-03-05 | -| 4. Inventory, Expenses, and Financial Reports | 0/5 | Planned | - | +| 4. Inventory, Expenses, and Financial Reports | 5/5 | ✓ Complete | 2026-03-06 | | 5. Visibility and Client Portal | 0/5 | Not started | - | diff --git a/.planning/phases/04-inventory-expenses-and-financial-reports/04-VERIFICATION.md b/.planning/phases/04-inventory-expenses-and-financial-reports/04-VERIFICATION.md new file mode 100644 index 0000000..b993de2 --- /dev/null +++ b/.planning/phases/04-inventory-expenses-and-financial-reports/04-VERIFICATION.md @@ -0,0 +1,103 @@ +--- +phase: 04-inventory-expenses-and-financial-reports +verified: 2026-03-05T12:00:00Z +status: passed +score: 5/5 must-haves verified +--- + +# Phase 4: Inventory, Expenses, and Financial Reports Verification Report + +**Phase Goal:** Staff can track all network hardware through its full lifecycle as an immutable movement ledger; expenses are recorded and post to the ledger automatically; and the accounting module can produce a verified Trial Balance, Income Statement, and Balance Sheet from journal entry history alone. +**Verified:** 2026-03-05T12:00:00Z +**Status:** passed +**Re-verification:** No -- initial verification + +## Goal Achievement + +### Observable Truths + +| # | Truth | Status | Evidence | +|---|-------|--------|----------| +| 1 | Staff can register hardware and record movements as immutable events; stock levels derived from movement history | VERIFIED | InventoryService (429 lines) has registerItem, recordMovement with 5 movement types, getStockLevels derived via aggregation. StockMovement schema has no updatedAt (immutable). No mutable quantity column exists. 13 tests cover registration, movements, stock derivation. | +| 2 | Asset assigned to subscriber shows full location history | VERIFIED | AssetService (449 lines) has getAssetHistory returning chronological timeline with resolved subscriber/technician/warehouse names via batch Map lookup. API at GET /api/inventory/items/[id]/history wired to AssetService. 11 tests include full lifecycle test (RECEIVED to ISSUED to tech to RETURNED to ISSUED to sub to RETURNED to DISPOSED). | +| 3 | Expense records with amount/date/category/vendor auto-create double-entry JE with audit trail | VERIFIED | Expense model has amount (Decimal), expenseDate, categoryId, vendorId, createdById, journalEntryId fields. ExpenseService.postExpense creates balanced JE via JournalEntryService.createEntry with DR expense account (from category.accountCode) and CR cash/bank (from paymentMethod). AuditTrailService (169 lines) traces JE to creator, timestamp, and source referenceType/referenceId. 15 expense tests + 9 audit trail tests. | +| 4 | Income Statement for date range and Balance Sheet as of date, derived from JE lines | VERIFIED | FinancialReportService (557 lines) getIncomeStatement queries JE lines by REVENUE/EXPENSE account types within date range. getBalanceSheet queries JE lines for ASSET/LIABILITY/EQUITY up to asOfDate, computes Net Income inline. Both use journalEntryLine.groupBy with POSTED status filter. API routes wired to service. 16 tests verify correct amounts and date filtering. | +| 5 | Trial Balance with debits equal credits -- self-verifying | VERIFIED | FinancialReportService.getTrialBalance computes totalDebits and totalCredits from JE lines, returns isBalanced = equalsInCents(totalDebits, totalCredits). Tests explicitly assert isBalanced === true and totalDebits.equals(totalCredits). Empty tenant also verified balanced with zero totals. | + +**Score:** 5/5 truths verified + +### Required Artifacts + +| Artifact | Expected | Status | Details | +|----------|----------|--------|---------| +| src/lib/services/inventory-service.ts | Inventory event ledger | VERIFIED | 429 lines, no stubs, imported by 3 API routes + asset-service | +| src/lib/services/asset-service.ts | Asset lifecycle | VERIFIED | 449 lines, no stubs, imported by 4 API routes | +| src/lib/services/expense-service.ts | Expense tracking + JE | VERIFIED | 537 lines, no stubs, imported by 3 API routes | +| src/lib/services/vendor-service.ts | Vendor CRUD | VERIFIED | 149 lines, imported by 2 API routes | +| src/lib/services/expense-report-service.ts | Expense aggregation | VERIFIED | 214 lines, imported by 2 API routes | +| src/lib/services/audit-trail-service.ts | JE audit trail | VERIFIED | 169 lines, imported by API route | +| src/lib/services/financial-report-service.ts | Financial reports | VERIFIED | 557 lines, all from JE lines, imported by 4 API routes | +| prisma/schema.prisma models | Data models | VERIFIED | InventoryItem, StockMovement (no updatedAt), Expense, Vendor, ExpenseCategory all present | +| 28 API route files | REST endpoints | VERIFIED | All exist (10-99 lines each), import and call services, use withPermission | +| 5 test files | Integration tests | VERIFIED | 2,626 total lines, 64 tests across inventory/asset/expense/audit/financial | + +### Key Link Verification + +| From | To | Via | Status | Details | +|------|----|-----|--------|---------| +| InventoryService.recordMovement | JournalEntryService.createEntry | Direct call for RECEIVED | WIRED | DR 1200, CR 2010 with totalCost | +| AssetService.disposeAsset | JournalEntryService.createEntry | Direct call for disposal | WIRED | DR 5030, CR 1200 write-off | +| ExpenseService.postExpense | JournalEntryService.createEntry | Direct call, ref=Expense | WIRED | DR category account, CR cash/bank | +| FinancialReportService | journalEntryLine.groupBy | Prisma queries on POSTED JEs | WIRED | All 3 reports derive from JE lines | +| AuditTrailService | journalEntry queries | Prisma with createdBy, lines | WIRED | Returns creator, timestamp, source ref | +| All API routes | Service methods | import + call | WIRED | All 28 routes properly wired | + +### Requirements Coverage + +| Requirement | Status | Blocking Issue | +|-------------|--------|----------------| +| INV-01: Register hardware items | SATISFIED | -- | +| INV-02: Immutable stock movements | SATISFIED | -- | +| INV-03: Derived stock levels | SATISFIED | -- | +| INV-04: Asset assign to subscriber | SATISFIED | -- | +| INV-05: Asset assign to technician | SATISFIED | -- | +| INV-06: Asset history | SATISFIED | -- | +| EXP-01: Record expenses | SATISFIED | -- | +| EXP-02: Manage expense categories | SATISFIED | -- | +| EXP-03: Manage vendors | SATISFIED | -- | +| EXP-04: Expense reports | SATISFIED | -- | +| EXP-05: Expenses create JEs | SATISFIED | -- | +| ACCT-04: Income Statement | SATISFIED | -- | +| ACCT-05: Balance Sheet | SATISFIED | -- | +| ACCT-06: Trial Balance | SATISFIED | -- | +| ACCT-08: Full audit trail | SATISFIED | -- | + +### Anti-Patterns Found + +No TODO, FIXME, placeholder, or stub patterns found in any phase 4 service or API route file. + +### Human Verification Required + +#### 1. Stock Level Derivation Accuracy +**Test:** Register batch items, perform mixed movements (RECEIVED, ISSUED, RETURNED, DISPOSED), then check /api/inventory/stock-levels +**Expected:** Stock levels match expected quantities at each location +**Why human:** Complex aggregation logic; manual spot-check against real DB confirms correctness + +#### 2. Full Asset Lifecycle Timeline +**Test:** Create serialized item, assign to technician, return, assign to subscriber, return, dispose. View /api/inventory/items/{id}/history +**Expected:** Chronological timeline with resolved names +**Why human:** Name resolution depends on actual subscriber/user records + +#### 3. Financial Reports Cross-Consistency +**Test:** Create various transactions, generate all 3 reports +**Expected:** Trial Balance debits = credits; Income Statement net income matches Balance Sheet net income line +**Why human:** Cross-report consistency needs human verification with known data + +### Gaps Summary + +No gaps found. All 5 observable truths verified at all three levels (existence, substantive implementation, wiring). All 15 requirements satisfied. No stub patterns found. 64 integration tests across 5 test files cover all critical behaviors. + +--- + +_Verified: 2026-03-05T12:00:00Z_ +_Verifier: Claude (gsd-verifier)_