From 6dd1fe827c2e890a0698a7e459a651286e5b6570 Mon Sep 17 00:00:00 2001 From: kevin-asprec Date: Thu, 5 Mar 2026 13:00:04 +0800 Subject: [PATCH] docs(04-05): complete financial reports plan MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit Tasks completed: 2/2 - Financial report API routes (trial balance, income statement, balance sheet, drill-down) - Comprehensive tests (16 passing — all 3 reports verified) SUMMARY: .planning/phases/04-inventory-expenses-and-financial-reports/04-05-SUMMARY.md Co-Authored-By: Claude Opus 4.6 --- .planning/STATE.md | 25 +++-- .../04-05-SUMMARY.md | 104 ++++++++++++++++++ 2 files changed, 118 insertions(+), 11 deletions(-) create mode 100644 .planning/phases/04-inventory-expenses-and-financial-reports/04-05-SUMMARY.md diff --git a/.planning/STATE.md b/.planning/STATE.md index 672b119..a039434 100644 --- a/.planning/STATE.md +++ b/.planning/STATE.md @@ -10,18 +10,18 @@ See: .planning/PROJECT.md (updated 2026-03-04) ## Current Position Phase: 4 of 5 (Inventory, Expenses, and Financial Reports) -Plan: 3 of 5 in phase 4 (20/22 total complete) -Status: In progress. 04-01 and 04-03 complete. -Last activity: 2026-03-05 — Completed 04-03-PLAN.md (Expense Tracking — 15 tests, vendor management, approval workflow, JE posting) +Plan: 4 of 5 in phase 4 (21/22 total complete) +Status: In progress. 04-01, 04-03, and 04-05 complete. +Last activity: 2026-03-05 — Completed 04-05-PLAN.md (Financial Reports — 16 tests, Trial Balance, Income Statement, Balance Sheet, drill-down) -Progress: [████████████████████] 91% (20/22 plans across all phases) +Progress: [█████████████████████] 95% (21/22 plans across all phases) ## Performance Metrics **Velocity:** -- Total plans completed: 13 +- Total plans completed: 14 - Average duration: 11 min -- Total execution time: 137 min +- Total execution time: 147 min **By Phase:** @@ -30,11 +30,11 @@ Progress: [████████████████████] 91% (20 | 01-foundation | 5/5 complete | 41 min | 8.2 min | | 02-subscriber-and-billing-core | 5/5 complete | 57 min | 11.4 min | | 03-operational-modules | 5/5 complete | ~65 min | ~13 min | -| 04-inventory-expenses-reports | 2/5 complete | 33 min | 16.5 min | +| 04-inventory-expenses-reports | 3/5 complete | 43 min | 14.3 min | **Recent Trend:** -- Last 10 plans: 02-02 (16 min), 02-04 (12 min), 02-05 (8 min), 03-01 (15 min), 03-02 (11 min), 03-04 (6 min), 03-05 (9 min), 04-01 (16 min), 04-03 (17 min) -- Trend: stable — 04-03 all 15 tests passed, migration via db push + resolve +- Last 10 plans: 02-04 (12 min), 02-05 (8 min), 03-01 (15 min), 03-02 (11 min), 03-04 (6 min), 03-05 (9 min), 04-01 (16 min), 04-03 (17 min), 04-05 (10 min) +- Trend: stable — 04-05 all 16 tests passed, service already existed, API routes + tests only *Updated after each plan completion* @@ -130,6 +130,9 @@ Recent decisions affecting current work: - [04-03]: Vendor added as CASL subject; OFFICE_STAFF gets manage Expense and manage Vendor - [04-03]: ISP COA now has 31 accounts — added 5080 Fuel/Transportation, 5085 Rent Expense - [04-03]: Expense cleanup order: expenses -> vendors -> expenseCategories (non-system) -> journalEntryLines -> null reversesEntryId -> journalEntries -> accountingPeriods -> accounts -> ticketCategories -> expenseCategories (system) -> users -> tenant +- [04-05]: FinancialReportService already existed — 04-05 created API routes and tests only +- [04-05]: All 3 financial reports derived entirely from POSTED JE lines — no stored balances +- [04-05]: Balance Sheet Net Income computed inline from revenue - expenses (beginning of time to asOfDate) ### Pending Todos @@ -147,6 +150,6 @@ None. ## Session Continuity -Last session: 2026-03-05T02:52:00Z -Stopped at: Completed 04-03-PLAN.md (Expense Tracking — 15 tests, vendor management, approval workflow, JE posting) +Last session: 2026-03-05T04:35:00Z +Stopped at: Completed 04-05-PLAN.md (Financial Reports — 16 tests, Trial Balance, Income Statement, Balance Sheet, drill-down) Resume file: None diff --git a/.planning/phases/04-inventory-expenses-and-financial-reports/04-05-SUMMARY.md b/.planning/phases/04-inventory-expenses-and-financial-reports/04-05-SUMMARY.md new file mode 100644 index 0000000..c469409 --- /dev/null +++ b/.planning/phases/04-inventory-expenses-and-financial-reports/04-05-SUMMARY.md @@ -0,0 +1,104 @@ +--- +phase: 04-inventory-expenses-and-financial-reports +plan: 05 +subsystem: api, accounting +tags: [financial-reports, trial-balance, income-statement, balance-sheet, journal-entries, prisma, drill-down] + +# Dependency graph +requires: + - phase: 02-subscriber-and-billing-core + provides: JournalEntryService, Chart of Accounts, double-entry accounting foundation +provides: + - FinancialReportService with getTrialBalance, getIncomeStatement, getBalanceSheet, getAccountEntries + - 4 API routes for financial reports and drill-down + - 16 passing integration tests verifying all 3 report types +affects: [05-dashboard-and-polish] + +# Tech tracking +tech-stack: + added: [] + patterns: + - "Financial reports derived entirely from POSTED journal entry lines — no stored balances" + - "Integer cents comparison (equalsInCents) for balanced verification" + - "Header account filtering via code.endsWith('000') convention" + +key-files: + created: + - src/app/api/reports/trial-balance/route.ts + - src/app/api/reports/income-statement/route.ts + - src/app/api/reports/balance-sheet/route.ts + - src/app/api/reports/accounts/[id]/entries/route.ts + - src/lib/__tests__/financial-report-service.test.ts + modified: [] + +key-decisions: + - "FinancialReportService already existed from prior work — Task 1 focused on API routes" + - "Trial Balance delegates to JournalEntryService.getTrialBalance then enhances with accountType and totals" + - "Balance Sheet Net Income computed inline (revenue - expenses from beginning of time to asOfDate)" + +patterns-established: + - "Financial report API routes: GET with date query params, withPermission('read', 'Report')" + - "Drill-down route uses closure pattern for Next.js 15 Promise params" + +# Metrics +duration: 10min +completed: 2026-03-05 +--- + +# Phase 4 Plan 05: Financial Reports Summary + +**Trial Balance, Income Statement, and Balance Sheet derived from JE history with drill-down, 4 API routes, and 16 passing tests** + +## Performance + +- **Duration:** 10 min +- **Started:** 2026-03-05T04:25:30Z +- **Completed:** 2026-03-05T04:35:30Z +- **Tasks:** 2 +- **Files modified:** 6 + +## Accomplishments +- Financial report engine with 3 report types: Trial Balance (self-verifying debits = credits), Income Statement (revenue - expenses for date range), Balance Sheet (assets = liabilities + equity as of date) +- Drill-down capability showing underlying JE lines per account with running balance +- 4 API routes with proper ADMIN-only access control +- 16 comprehensive integration tests proving all 3 reports balance correctly with known transaction data + +## Task Commits + +Each task was committed atomically: + +1. **Task 1: FinancialReportService + API Routes** - `5366e8c` (feat) +2. **Task 2: Financial report tests** - `1dd423c` (test) + +## Files Created/Modified +- `src/lib/services/financial-report-service.ts` - Already existed: getTrialBalance, getIncomeStatement, getBalanceSheet, getAccountEntries +- `src/app/api/reports/trial-balance/route.ts` - GET trial balance with optional asOfDate +- `src/app/api/reports/income-statement/route.ts` - GET income statement with required startDate/endDate +- `src/app/api/reports/balance-sheet/route.ts` - GET balance sheet with required asOfDate +- `src/app/api/reports/accounts/[id]/entries/route.ts` - GET drill-down entries per account +- `src/lib/__tests__/financial-report-service.test.ts` - 16 tests across Trial Balance, Income Statement, Balance Sheet, Drill-down, Edge Cases + +## Decisions Made +- FinancialReportService already existed with all 4 methods — Task 1 created API routes only +- Tests use vitest (not Jest) per project configuration — `npx vitest run` instead of `npx jest` +- Future entry (April 2026) added to test data for date filtering verification across all report types +- Empty tenant test uses isolated tenant with try/finally cleanup pattern + +## Deviations from Plan + +None - plan executed exactly as written. The FinancialReportService was already implemented, so Task 1 focused on API route creation. + +## Issues Encountered +None + +## User Setup Required +None - no external service configuration required. + +## Next Phase Readiness +- All 3 financial reports operational and tested +- Capstone accounting capability complete: ISP owners can verify books balance, see profitability, and see financial position +- Phase 4 has 04-02 and 04-04 remaining (inventory lifecycle and expense reports/exports) + +--- +*Phase: 04-inventory-expenses-and-financial-reports* +*Completed: 2026-03-05*