NetForge/.planning/phases/04-inventory-expenses-and-financial-reports/04-05-SUMMARY.md

phase, plan, subsystem, tags, requires, provides, affects, tech-stack, key-files, key-decisions, patterns-established, duration, completed

phase	plan	subsystem	tags	requires	provides	affects	tech-stack	key-files	key-decisions	patterns-established	duration	completed
04-inventory-expenses-and-financial-reports	05	api, accounting	financial-reports trial-balance income-statement balance-sheet journal-entries prisma drill-down	phase provides 02-subscriber-and-billing-core JournalEntryService, Chart of Accounts, double-entry accounting foundation	FinancialReportService with getTrialBalance, getIncomeStatement, getBalanceSheet, getAccountEntries 4 API routes for financial reports and drill-down 16 passing integration tests verifying all 3 report types	05-dashboard-and-polish	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	created modified 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	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)	Financial report API routes: GET with date query params, withPermission('read', 'Report') Drill-down route uses closure pattern for Next.js 15 Promise params	10min	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)

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Phase: 04-inventory-expenses-and-financial-reports Completed: 2026-03-05