aeat.application.ledger package¶

Application facade for bucket-scoped ledger and invoice-adjacent workflows.

Owns the operator-facing ledger lifecycle: importing bank statements and records, classifying transactions for tax, splitting and merging entries, attaching evidence, and checking a period’s tax-readiness before a modelo calculation consumes it. The primary movement fact remains ledger_transaction. Purchase invoice evidence and payable / collectible business invoices are related bucket-scoped records, not ledger rows, and their source-kind identity is carried by BusinessOperationInvoiceDirection.

The ledger-mounted invoice surface is intentionally slim: BusinessOperationInvoice records carry the BusinessOperationInvoiceDirection source-kind discriminator consumed by PayableInvoiceService and CollectibleInvoiceService. Rich invoice-line detail and reconciliation links stay in domain.invoices, while the application invoice package maps issued / received invoice directions back onto core.BindingSourceKind.PAYABLE_INVOICE and core.BindingSourceKind.COLLECTIBLE_INVOICE.

Major declarations:

import_ledger_source() and bulk_classify_from_csv() - the ingest and batch-classification entry points.
create_manual_transaction(), split_transaction(), and merge_transactions() - manual ledger edits.
preflight_ledger_tax_readiness() with LedgerPreflightReport and LedgerPreflightIssue - the readiness gate that reports rows missing a category, usage-ratio reference, base, IVA rate, currency, censo-aligned HOME_OFFICE ratio, or prorrata reference.
eligible_ratio_categories(), set_usage_ratio(), unset_usage_ratio(), and validate_ratios_for_bucket() - the operator-facing aeat app ledger ratios backend that bridges category proportionality rules to persisted usage-ratio overrides.
PurchaseInvoiceEvidenceService - the evidence lifecycle for receipts or supplier invoice artefacts attached to ledger transactions, and extract_invoice_fields() with InvoiceDraft - the on-host field-extraction primitive an operator reviews before minting a domain.invoices.Invoice from a PDF.
confirm_invoice_draft_from_evidence() with InvoiceConfirmationResult - the non-interactive confirm step that re-extracts a draft, layers operator overrides on top, and delegates the actual write to application.invoices.create_catalogue_invoice().
PayableInvoiceService, CollectibleInvoiceService, and BusinessOperationInvoiceRepository - the encrypted CRUD surface behind aeat app ledger invoice --kind issued|received.
resolve_transaction_id() - the unambiguous-prefix id resolver, and resolve_lineage_transaction_id() - its read-side lineage-aware variant that resolves a superseded (pre-edit) handle to the live row.
The typed command and result records (LedgerSourceImportCommand, LedgerImportOperationResult, LedgerReviewQueryResult, LedgerStatusReport, and siblings) that carry each operation across the CLI boundary.

aeat.application.ledger package¶

Submodules¶