From df3e36b7a2326b13c679aae4c137ff079bad24e6 Mon Sep 17 00:00:00 2001 From: kevin-asprec Date: Thu, 5 Mar 2026 15:11:49 +0800 Subject: [PATCH] docs(04-04): complete Expense Reports and Audit Trail plan Tasks completed: 2/2 - ExpenseReportService and AuditTrailService with API routes - 9 passing integration tests SUMMARY: .planning/phases/04-inventory-expenses-and-financial-reports/04-04-SUMMARY.md Co-Authored-By: Claude Opus 4.6 --- .planning/STATE.md | 29 ++--- .../04-04-SUMMARY.md | 107 ++++++++++++++++++ 2 files changed, 123 insertions(+), 13 deletions(-) create mode 100644 .planning/phases/04-inventory-expenses-and-financial-reports/04-04-SUMMARY.md diff --git a/.planning/STATE.md b/.planning/STATE.md index 8d46d32..04baef9 100644 --- a/.planning/STATE.md +++ b/.planning/STATE.md @@ -5,23 +5,23 @@ See: .planning/PROJECT.md (updated 2026-03-04) **Core value:** ISP owners can see exactly where their money is — who owes what, what's been collected, what's been spent, and what the business actually looks like financially — in real time. -**Current focus:** Phase 4 complete. Ready for Phase 5. +**Current focus:** Phase 4 complete (all 5 plans). Ready for Phase 5. ## Current Position Phase: 4 of 5 (Inventory, Expenses, and Financial Reports) -Plan: 5 of 5 in phase 4 (22/22 total complete) -Status: Phase 4 complete. All plans done: 04-01, 04-02, 04-03, 04-05. -Last activity: 2026-03-05 — Completed 04-02-PLAN.md (Asset Management — 11 tests, assign/return/dispose/history) +Plan: 5 of 5 in phase 4 (23/23 total complete) +Status: Phase 4 complete. All plans done: 04-01, 04-02, 04-03, 04-04, 04-05. +Last activity: 2026-03-05 — Completed 04-04-PLAN.md (Expense Reports and Audit Trail — 9 tests, category/vendor reports, ACCT-08 audit trail) -Progress: [██████████████████████] 100% (22/22 plans across all phases) +Progress: [███████████████████████] 100% (23/23 plans across all phases) ## Performance Metrics **Velocity:** -- Total plans completed: 15 -- Average duration: 10.3 min -- Total execution time: 155 min +- Total plans completed: 16 +- Average duration: 10.9 min +- Total execution time: 175 min **By Phase:** @@ -30,11 +30,11 @@ Progress: [██████████████████████] 1 | 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 | 5/5 complete | 51 min | 12.8 min | +| 04-inventory-expenses-reports | 5/5 complete | 71 min | 14.2 min | **Recent Trend:** -- Last 10 plans: 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), 04-02 (8 min) -- Trend: stable — 04-02 all 11 tests passed first run, clean execution +- Last 10 plans: 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), 04-02 (8 min), 04-04 (20 min) +- Trend: stable — 04-04 all 9 tests passed first run, clean execution *Updated after each plan completion* @@ -139,6 +139,9 @@ Recent decisions affecting current work: - [04-02]: returnAsset always returns to main-warehouse — single warehouse model sufficient for ISP scale - [04-02]: History name resolution uses batch queries then Map lookup — avoids N+1 - [04-02]: Asset cleanup order in tests: stockMovements -> inventoryItems -> journalEntryLines -> null reversesEntryId -> journalEntries -> subscribers -> servicePlans -> accountingPeriods -> accounts -> users -> tenant +- [04-04]: Expense aggregation done in JS after findMany -- same pattern as outstanding reports, collector balances (acceptable for ISP scale) +- [04-04]: AuditTrailService queries JEs by referenceType+referenceId -- works for all sources (Invoice, Payment, Expense, Collection, etc.) +- [04-04]: Expense report cleanup order: expenses -> vendors -> expenseCategories (custom) -> paymentAllocations -> payments -> invoiceLines -> invoices -> journalEntryLines -> null reversesEntryId -> journalEntries -> subscribers -> servicePlans -> accountingPeriods -> accounts -> ticketCategories -> expenseCategories (system) -> users -> tenant ### Pending Todos @@ -156,6 +159,6 @@ None. ## Session Continuity -Last session: 2026-03-05T05:11:00Z -Stopped at: Completed 04-02-PLAN.md (Asset Management — 11 tests, assign/return/dispose/history). Phase 4 complete. +Last session: 2026-03-05T06:55:00Z +Stopped at: Completed 04-04-PLAN.md (Expense Reports and Audit Trail — 9 tests). Phase 4 fully complete. Resume file: None diff --git a/.planning/phases/04-inventory-expenses-and-financial-reports/04-04-SUMMARY.md b/.planning/phases/04-inventory-expenses-and-financial-reports/04-04-SUMMARY.md new file mode 100644 index 0000000..39d2fd5 --- /dev/null +++ b/.planning/phases/04-inventory-expenses-and-financial-reports/04-04-SUMMARY.md @@ -0,0 +1,107 @@ +--- +phase: 04-inventory-expenses-and-financial-reports +plan: 04 +subsystem: reports, accounting +tags: [expense-reports, audit-trail, journal-entries, ACCT-08, prisma] + +# Dependency graph +requires: + - phase: 04-03 + provides: ExpenseService, VendorService, expense categories, vendor model + - phase: 02-02 + provides: JournalEntryService, referenceType/referenceId on JEs +provides: + - ExpenseReportService with category/vendor/summary aggregation + - AuditTrailService with JE audit trail (ACCT-08 compliance) + - Expense report API routes + - JE audit trail API route +affects: [] + +# Tech tracking +tech-stack: + added: [] + patterns: + - "Expense aggregation in JS from Prisma findMany (same pattern as outstanding reports)" + - "AuditTrailService works across all JE sources via referenceType/referenceId" + +key-files: + created: + - src/lib/services/expense-report-service.ts + - src/lib/services/audit-trail-service.ts + - src/app/api/reports/expenses/route.ts + - src/app/api/reports/expenses/by-vendor/route.ts + - src/app/api/accounting/journal-entries/[id]/audit/route.ts + - src/lib/__tests__/expense-report-service.test.ts + modified: [] + +key-decisions: + - "Expense aggregation done in JS after findMany (same pattern as outstanding reports, collector balances)" + - "AuditTrailService queries JEs by referenceType+referenceId -- works for all sources (Invoice, Payment, Expense, Collection, etc.)" + - "No Vendor bucket uses null vendorId key in grouping -- expenses without vendor are still reported" + +patterns-established: + - "AuditTrailService pattern: getJournalEntryAudit for single JE, getAuditTrailForEntity for all JEs related to a source record" + +# Metrics +duration: 20min +completed: 2026-03-05 +--- + +# Phase 4 Plan 4: Expense Reports and Audit Trail Summary + +**ExpenseReportService aggregates spending by category/vendor with date filtering; AuditTrailService traces every JE to its creator and source transaction (ACCT-08)** + +## Performance + +- **Duration:** 20 min +- **Started:** 2026-03-05T06:35:27Z +- **Completed:** 2026-03-05T06:55:12Z +- **Tasks:** 2 +- **Files created:** 6 + +## Accomplishments +- Expense reports by category and vendor with date range filtering (only POSTED expenses) +- Full JE audit trail showing creator, timestamp, source reference, and line details +- Audit trail works across ALL JE sources (proven with Payment JE test) +- 9 passing integration tests covering reports, filtering, and cross-source audit + +## Task Commits + +Each task was committed atomically: + +1. **Task 1: ExpenseReportService and AuditTrailService** - `6bc24a3` (feat) +2. **Task 2: Tests for expense reports and audit trail** - `787b22e` (test) + +## Files Created/Modified +- `src/lib/services/expense-report-service.ts` - Expense aggregation by category, vendor, and combined summary +- `src/lib/services/audit-trail-service.ts` - JE audit trail with creator, source reference, approval info +- `src/app/api/reports/expenses/route.ts` - GET expense summary by category (ADMIN) +- `src/app/api/reports/expenses/by-vendor/route.ts` - GET expense summary by vendor (ADMIN) +- `src/app/api/accounting/journal-entries/[id]/audit/route.ts` - GET JE audit trail (ADMIN, OFFICE_STAFF) +- `src/lib/__tests__/expense-report-service.test.ts` - 9 integration tests + +## Decisions Made +- Expense aggregation done in JS after findMany -- same pattern as outstanding reports and collector balances (acceptable for ISP scale) +- AuditTrailService queries by referenceType+referenceId, works for all JE sources without source-specific logic +- "No Vendor" bucket included in vendor reports for expenses without vendorId +- Decimal amounts serialized as strings in API responses (consistent with other report endpoints) + +## Deviations from Plan + +None -- plan executed exactly as written. + +## Issues Encountered +- Plan specified `npx jest` for test verification but project uses Vitest -- used `npx vitest run` instead (not a code deviation, just a verification command difference) + +## User Setup Required + +None -- no external service configuration required. + +## Next Phase Readiness +- Phase 4 is now fully complete (all 5 plans: 04-01 through 04-05) +- All financial reporting capabilities built: trial balance, income statement, balance sheet, expense reports, and audit trail +- Ready for Phase 5 (Portal and Dashboard) + +--- +*Phase: 04-inventory-expenses-and-financial-reports* +*Completed: 2026-03-05*