"""Assemble balance sheet reports from trial balances."""
from __future__ import annotations
from datetime import datetime, timezone
from typing import Any
TOOL_META: dict[str, Any] = {
"name": "balance_sheet_generator",
"description": "Groups trial balance entries into a balance sheet (A=L+E validation).",
"inputSchema": {
"type": "object",
"properties": {
"trial_balance": {"type": "array", "items": {"type": "object"}},
"as_of_date": {"type": "string"},
"entity_name": {"type": "string", "default": "Stonewater Solutions LLC"},
},
"required": ["trial_balance", "as_of_date"],
},
"outputSchema": {
"type": "object",
"properties": {
"status": {"type": "string"},
"data": {"type": "object"},
"timestamp": {"type": "string"},
},
},
}
_TYPE_MAP = {
"asset": "assets",
"liability": "liabilities",
"equity": "equity",
}
def balance_sheet_generator(
trial_balance: list[dict[str, Any]],
as_of_date: str,
entity_name: str = "Stonewater Solutions LLC",
**_: Any,
) -> dict[str, Any]:
"""Return a classified balance sheet with the accounting identity check."""
try:
grouped = {"assets": [], "liabilities": [], "equity": []}
totals = {"assets": 0.0, "liabilities": 0.0, "equity": 0.0}
for account in trial_balance:
acct_type = account.get("type", "").lower()
bucket = _TYPE_MAP.get(acct_type)
if not bucket:
continue
balance = float(account.get("balance", 0.0))
grouped[bucket].append(account)
totals[bucket] += balance
total_assets = round(totals["assets"], 2)
total_liabilities = round(totals["liabilities"], 2)
total_equity = round(totals["equity"], 2)
in_balance = total_assets == round(total_liabilities + total_equity, 2)
data = {
"entity_name": entity_name,
"as_of_date": as_of_date,
"sections": grouped,
"total_assets": total_assets,
"total_liabilities": total_liabilities,
"total_equity": total_equity,
"in_balance": in_balance,
}
return {
"status": "success",
"data": data,
"timestamp": datetime.now(timezone.utc).isoformat(),
}
except Exception as exc:
_log_lesson("balance_sheet_generator", str(exc))
return {
"status": "error",
"data": {"error": str(exc)},
"timestamp": datetime.now(timezone.utc).isoformat(),
}
def _log_lesson(skill_name: str, error: str) -> None:
with open("logs/lessons.md", "a", encoding="utf-8") as handle:
handle.write(f"- [{datetime.now(timezone.utc).isoformat()}] {skill_name}: {error}\n")
