Data Definition Document: Finance Reporting

Domain: Finance (Ledger, Budget, AP, AR) Logical Sub-Domain: Reporting (Analytics) Physical Packages: @sd/mod-finance/reporting Related Documents: Process Blueprint Context: This document defines the Read-Models for Financial Statements. Source: packages/modules/finance/src/reporting/types.ts

0. Entity Relationship Diagram (ERD)

erDiagram
    BALANCE_SHEET ||--o{ ACCOUNT : "aggregates"
    PROFIT_LOSS ||--o{ ACCOUNT : "aggregates"
    BUDGET_VARIANCE ||--o{ BUDGET_LINE_ITEM : "compares"

    BALANCE_SHEET {
        date date
        float assets
        float liabilities
        float equity
    }

    PROFIT_LOSS {
        date startDate
        date endDate
        float netIncome
    }

1. Primary Entities

Entity: BalanceSheet

Snapshot of financial position.

Field	Type	Required	Description
date	Date	Yes	As of date.
assets	object	Yes	{ accounts: [], total: 0 }.
liabilities	object	Yes	{ accounts: [], total: 0 }.
equity	object	Yes	{ accounts: [], total: 0 }.
netWorth	number	Yes	Assets - Liabilities.

Entity: ProfitAndLoss (Income Statement)

Performance over time.

Field	Type	Required	Description
revenue	object	Yes	Total Income.
expenses	object	Yes	Total Cost.
netIncome	number	Yes	Revenue - Expenses.

Entity: BudgetVariance

Performance vs Plan.

Field	Type	Required	Description
fiscalYear	number	Yes	Config year.
lineItems	object[]	Yes	List including varianceAmount and status (over_budget).
totalVariance	number	Yes	Aggregate deviation.

4. Changelog

Date	Author	Description	Reference
2026-01-24	Antigravity	Initial creation	Implementation Plan