# Nexa Systems — Chart of Accounts Setup Implementation Plan

> **For agentic workers:** REQUIRED SUB-SKILL: Use superpowers:subagent-driven-development (recommended) or superpowers:executing-plans to implement this plan task-by-task. Steps use checkbox (`- [ ]`) syntax for tracking.

**Goal:** Implement the CoA design in `docs/superpowers/specs/2026-05-12-nexa-coa-design.md` against the live odoo-nexa `nexamain` database — clean account structure, automated taxes, SR&ED-ready analytic plans, intercompany-aware partner setup.

**Architecture:** Build a new Odoo module `nexa_coa_setup` that declares new accounts/taxes/fiscal-positions/analytic-plans via XML data files (declarative, idempotent, version-controlled), and uses post-install Python hooks for imperative one-shot operations (archive unused accounts, rename legacy accounts, normalize HST#, lock fiscal year). Apply to nexamain via standard `odoo -i nexa_coa_setup`. Take a pg_dump before any destructive step.

**Tech Stack:**
- Odoo 19 Enterprise on odoo-nexa (192.168.1.111), Docker container `odoo-nexa-app`, DB `nexamain`
- Postgres 16 (pgvector image) on container `odoo-nexa-db`
- Python 3.12 (Odoo's runtime)
- l10n_ca localization (already loaded — we extend, not replace)
- Local dev: `/Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/`
- Server addons path: `/opt/odoo/custom-addons/` (bind-mounted as `/mnt/extra-addons` in container)
- Deploy: `rsync` from Mac → odoo-nexa, then `docker exec ... odoo -u nexa_coa_setup`

**Safety rules (read before every destructive step):**
1. **Always** pg_dump before any phase that archives, renames, or locks data
2. **Never** delete an account that has postings — archive (`active=False`) only
3. **Lock period BEFORE archive sweep** so prior years can't be retroactively damaged
4. **Test on a staging clone first** for any phase that touches >50 records
5. **Each phase commits independently** — no batch commits across phases

---

## File Structure

Create the following under `/Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/`:

```
nexa_coa_setup/
├── __init__.py                            # imports models, hooks
├── __manifest__.py                        # module metadata + data file list
├── hooks.py                               # post_init_hook for imperative operations
├── data/
│   ├── 01_account_account.xml             # New chart of accounts entries (~70 accounts)
│   ├── 02_account_journal.xml             # New journals (EXP if missing)
│   ├── 03_account_tax.xml                 # Curated tax set (additions if any)
│   ├── 04_account_fiscal_position.xml     # 8 fiscal positions
│   ├── 05_account_analytic_plan.xml       # Project / Department / SR&ED Tag plans
│   ├── 06_account_analytic_account.xml    # Seed analytic accounts (departments, SR&ED tags)
│   ├── 07_product_category.xml            # Service product categories
│   ├── 08_res_partner_category.xml        # 'RP-Associated' partner tag
│   ├── 09_res_partner.xml                 # Westin & Divine partner records
│   └── 10_account_reconcile_model.xml     # Bank reconciliation rules
├── models/
│   └── __init__.py                        # (no custom models needed; placeholder)
├── security/
│   └── ir.model.access.csv                # (empty; no new models)
└── README.md                              # operating runbook
```

**Each XML data file**:
- Uses `<odoo><data noupdate="0">` so re-running `-u` updates them (no `noupdate="1"`)
- Uses stable XMLIDs prefixed `nexa_coa_setup.` so future updates can find records
- Sets `forcecreate="True"` where appropriate

**hooks.py responsibilities** (idempotent — safe to re-run):
- `pre_init_hook(env)`: pg_dump verification reminder; safety bail-out if pre-conditions not met
- `post_init_hook(env)`: normalize HST# format, archive unused l10n_ca accounts, rename legacy 14xx/15xx accounts, lock fiscal year at 2025-12-31

---

## Phase 0 — Safety, Backup, and Staging Clone

### Task 0.1: Take a full pg_dump of nexamain BEFORE anything

**Files:** none

- [ ] **Step 1: Verify the database is reachable and quiet**

Run from local Mac:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain -c 'SELECT count(*) FROM account_move;'"
```
Expected: a single number around `776` (the current entry count).

- [ ] **Step 2: pg_dump to a timestamped file on the server**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db pg_dump -U odoo -d nexamain -F c -Z 9 -f /tmp/nexamain_pre_coa_$(date +%Y%m%d_%H%M%S).dump && ls -lh /tmp/nexamain_pre_coa_*.dump | tail -1"
```
Expected: file size in the tens of MB.

- [ ] **Step 3: Copy the dump to your Mac for off-server safety**

Run:
```bash
mkdir -p ~/Backups/odoo-nexa && scp odoo-nexa:/tmp/nexamain_pre_coa_*.dump ~/Backups/odoo-nexa/ && ls -lh ~/Backups/odoo-nexa/ | tail -1
```
Expected: the dump file on local Mac.

- [ ] **Step 4: Document backup location in a NOTE file (one line)**

Run:
```bash
echo "$(date -u +%Y-%m-%dT%H:%M:%SZ) — pg_dump before nexa_coa_setup install — $(ls -1 ~/Backups/odoo-nexa/nexamain_pre_coa_*.dump | tail -1)" >> ~/Backups/odoo-nexa/RESTORE_LOG.md
cat ~/Backups/odoo-nexa/RESTORE_LOG.md
```
Expected: log entry visible.

### Task 0.2: Create a staging clone for dry-run testing

**Files:** none — creates DB `nexamain_staging`

- [ ] **Step 1: Drop any existing staging DB and create fresh from dump**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d postgres -c 'DROP DATABASE IF EXISTS nexamain_staging;' && docker exec odoo-nexa-db psql -U odoo -d postgres -c 'CREATE DATABASE nexamain_staging OWNER odoo;'"
```
Expected: `DROP DATABASE` then `CREATE DATABASE` confirmations.

- [ ] **Step 2: Restore the dump into staging**

Run:
```bash
ssh odoo-nexa "DUMP=\$(ls -1t /tmp/nexamain_pre_coa_*.dump | head -1); docker exec odoo-nexa-db pg_restore -U odoo -d nexamain_staging -j 4 \$DUMP 2>&1 | tail -20"
```
Expected: restore completes; some "constraint already exists" warnings are OK.

- [ ] **Step 3: Verify staging matches prod row counts**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c 'SELECT (SELECT count(*) FROM account_account) AS accounts, (SELECT count(*) FROM account_move) AS moves, (SELECT count(*) FROM account_tax) AS taxes;'"
```
Expected: same counts as prod (~426 accounts, ~776 moves, ~49 active taxes).

- [ ] **Step 4: Set staging fiscalyear_lock_date to match prod (none) and commit nothing — staging is a working copy**

No git commit; this is operational state.

---

## Phase 1 — Module Skeleton

### Task 1.1: Create the `nexa_coa_setup` module skeleton

**Files:**
- Create: `nexa_coa_setup/__init__.py`
- Create: `nexa_coa_setup/__manifest__.py`
- Create: `nexa_coa_setup/hooks.py`
- Create: `nexa_coa_setup/models/__init__.py`
- Create: `nexa_coa_setup/security/ir.model.access.csv`
- Create: `nexa_coa_setup/README.md`

- [ ] **Step 1: Create module directory tree**

Run from local Mac:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
mkdir -p nexa_coa_setup/data nexa_coa_setup/models nexa_coa_setup/security
ls nexa_coa_setup/
```
Expected: `data/`, `models/`, `security/`.

- [ ] **Step 2: Write `__init__.py`**

Create file `/Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/__init__.py` with content:
```python
from . import models
from .hooks import post_init_hook
```

- [ ] **Step 3: Write `__manifest__.py`**

Create file `/Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/__manifest__.py` with content:
```python
# -*- coding: utf-8 -*-
# Copyright 2026 Nexa Systems Inc.
# License OPL-1
{
    "name": "Nexa Systems — Chart of Accounts Setup",
    "version": "19.0.1.0.0",
    "category": "Accounting/Localizations/Chart of Accounts",
    "summary": "Custom CoA, taxes, fiscal positions, analytic plans, and intercompany partner setup for Nexa Systems Inc.",
    "author": "Nexa Systems Inc.",
    "website": "https://nexasystems.ca",
    "license": "OPL-1",
    "depends": [
        "account",
        "account_accountant",
        "l10n_ca",
        "analytic",
        "sale_management",
        "purchase",
        "sale_subscription",
    ],
    "data": [
        "security/ir.model.access.csv",
        "data/01_account_account.xml",
        "data/02_account_journal.xml",
        "data/03_account_tax.xml",
        "data/04_account_fiscal_position.xml",
        "data/05_account_analytic_plan.xml",
        "data/06_account_analytic_account.xml",
        "data/07_product_category.xml",
        "data/08_res_partner_category.xml",
        "data/09_res_partner.xml",
        "data/10_account_reconcile_model.xml",
    ],
    "post_init_hook": "post_init_hook",
    "installable": True,
    "application": False,
    "auto_install": False,
}
```

- [ ] **Step 4: Write `models/__init__.py`** (empty placeholder)

Create file `/Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/models/__init__.py` with content:
```python
# no custom models — placeholder for future extensions
```

- [ ] **Step 5: Write `security/ir.model.access.csv`** (header only — no new models)

Create file `/Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/security/ir.model.access.csv` with content:
```csv
id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink
```

- [ ] **Step 6: Write `hooks.py` with empty post_init_hook (filled in Phase 4)**

Create file `/Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/hooks.py` with content:
```python
# -*- coding: utf-8 -*-
import logging

_logger = logging.getLogger(__name__)


def post_init_hook(env):
    """Imperative one-shot operations after module data is loaded.

    Each helper is idempotent — safe to re-run on -u.
    """
    _logger.info("nexa_coa_setup: post_init_hook starting")
    _normalize_company_hst_number(env)
    _archive_unused_l10n_ca_accounts(env)
    _rename_legacy_accounts(env)
    _lock_fiscal_year_2025(env)
    _logger.info("nexa_coa_setup: post_init_hook complete")


def _normalize_company_hst_number(env):
    """Convert '741224877' to '741224877 RT0001' if not already in full form."""
    company = env.ref("base.main_company", raise_if_not_found=False)
    if not company:
        return
    vat = (company.partner_id.vat or "").strip()
    if vat == "741224877":
        company.partner_id.vat = "741224877 RT0001"
        _logger.info("nexa_coa_setup: normalized HST# to '741224877 RT0001'")


def _archive_unused_l10n_ca_accounts(env):
    """Stub — filled in Phase 4. Archives ~370 unused accounts."""
    pass


def _rename_legacy_accounts(env):
    """Stub — filled in Phase 4. Renames the 14xx/15xx legacy accounts."""
    pass


def _lock_fiscal_year_2025(env):
    """Set fiscalyear_lock_date = 2025-12-31 on main company."""
    from datetime import date
    company = env.ref("base.main_company", raise_if_not_found=False)
    if not company:
        return
    target = date(2025, 12, 31)
    if not company.fiscalyear_lock_date or company.fiscalyear_lock_date < target:
        company.fiscalyear_lock_date = target
        _logger.info("nexa_coa_setup: fiscalyear_lock_date set to 2025-12-31")
```

- [ ] **Step 7: Write minimal `README.md`**

Create file `/Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/README.md` with content:
```markdown
# Nexa Systems — Chart of Accounts Setup

Custom Odoo 19 module that configures the chart of accounts, taxes,
fiscal positions, analytic plans, and partner records for Nexa Systems Inc.

## Install

```
docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain \
  -i nexa_coa_setup --no-http --stop-after-init
```

## Update

```
docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain \
  -u nexa_coa_setup --no-http --stop-after-init
```

## Design reference

See `docs/superpowers/specs/2026-05-12-nexa-coa-design.md`.

## Safety

Always take a pg_dump BEFORE running `-i` or `-u`. See `docs/superpowers/plans/2026-05-12-nexa-coa-setup.md` Phase 0.
```

- [ ] **Step 8: Create empty data files (placeholders, filled in later phases)**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/data
for f in 01_account_account 02_account_journal 03_account_tax 04_account_fiscal_position \
         05_account_analytic_plan 06_account_analytic_account 07_product_category \
         08_res_partner_category 09_res_partner 10_account_reconcile_model; do
  printf '<?xml version="1.0" encoding="utf-8"?>\n<odoo>\n    <data noupdate="0">\n    </data>\n</odoo>\n' > ${f}.xml
done
ls -la
```
Expected: 10 empty XML stub files.

- [ ] **Step 9: Commit the skeleton**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/
git commit -m "feat(nexa_coa_setup): module skeleton with hooks stub"
```

### Task 1.2: Deploy skeleton to odoo-nexa and install

**Files:** none (deploys to server)

- [ ] **Step 1: rsync the module to the server**

Run from Mac:
```bash
rsync -avz --delete /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
```
Expected: rsync output showing file transfers.

- [ ] **Step 2: Install on staging first**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -i nexa_coa_setup --no-http --stop-after-init 2>&1 | tail -20"
```
Expected: `Modules loaded.` line at end, no traceback.

- [ ] **Step 3: Verify install on staging**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT name, state FROM ir_module_module WHERE name = 'nexa_coa_setup';\""
```
Expected: `nexa_coa_setup | installed`.

- [ ] **Step 4: Verify HST# was normalized on staging**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT vat FROM res_partner WHERE id = (SELECT partner_id FROM res_company WHERE id = 1);\""
```
Expected: `741224877 RT0001`.

- [ ] **Step 5: Verify fiscal year lock on staging**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT name, fiscalyear_lock_date FROM res_company WHERE id = 1;\""
```
Expected: `Nexa Systems Inc | 2025-12-31`.

- [ ] **Step 6: Do NOT install on prod yet — staging only at this stage**

The module is just a skeleton; later phases fill it.

---

## Phase 2 — Chart of Accounts (Additions)

### Task 2.1: Define new asset accounts (1xxxxx)

**Files:**
- Modify: `nexa_coa_setup/data/01_account_account.xml`

- [ ] **Step 1: Write XML for new asset accounts**

Replace content of `nexa_coa_setup/data/01_account_account.xml` with:
```xml
<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data noupdate="0">

        <!-- ============================================================
             1xxxxx  ASSETS
             ============================================================ -->

        <!-- 115xxx  Due From Shareholder / Associated Corps -->
        <record id="acct_115100" model="account.account">
            <field name="code">115100</field>
            <field name="name">Due From Shareholder — Gurpreet</field>
            <field name="account_type">asset_current</field>
            <field name="reconcile" eval="True"/>
        </record>

        <record id="acct_115900" model="account.account">
            <field name="code">115900</field>
            <field name="name">Due From Associated Corporations</field>
            <field name="account_type">asset_current</field>
            <field name="reconcile" eval="True"/>
        </record>

        <!-- 118xxx  Tax Assets -->
        <record id="acct_118100" model="account.account">
            <field name="code">118100</field>
            <field name="name">HST/GST Input Tax Credit (ITC) Receivable</field>
            <field name="account_type">asset_current</field>
        </record>

        <record id="acct_118200" model="account.account">
            <field name="code">118200</field>
            <field name="name">HST/GST Instalments Paid</field>
            <field name="account_type">asset_current</field>
        </record>

        <record id="acct_118300" model="account.account">
            <field name="code">118300</field>
            <field name="name">QST Input Tax Refund Receivable</field>
            <field name="account_type">asset_current</field>
        </record>

        <!-- 151xxx  Capital Assets — Cost -->
        <record id="acct_151100" model="account.account">
            <field name="code">151100</field>
            <field name="name">Computer Hardware &amp; Equipment (CCA Class 50)</field>
            <field name="account_type">asset_fixed</field>
        </record>

        <record id="acct_151200" model="account.account">
            <field name="code">151200</field>
            <field name="name">Office Furniture &amp; Equipment (CCA Class 8)</field>
            <field name="account_type">asset_fixed</field>
        </record>

        <record id="acct_151300" model="account.account">
            <field name="code">151300</field>
            <field name="name">Vehicles (CCA Class 10/10.1)</field>
            <field name="account_type">asset_fixed</field>
        </record>

        <record id="acct_151400" model="account.account">
            <field name="code">151400</field>
            <field name="name">Leasehold Improvements (CCA Class 13)</field>
            <field name="account_type">asset_fixed</field>
        </record>

        <record id="acct_151500" model="account.account">
            <field name="code">151500</field>
            <field name="name">Acquired Software &amp; Intangibles (CCA Class 14.1)</field>
            <field name="account_type">asset_fixed</field>
        </record>

        <record id="acct_151600" model="account.account">
            <field name="code">151600</field>
            <field name="name">Tools &amp; Small Equipment &lt;$500 (CCA Class 12)</field>
            <field name="account_type">asset_fixed</field>
        </record>

        <!-- 154xxx  Accumulated Depreciation (contra) -->
        <record id="acct_154100" model="account.account">
            <field name="code">154100</field>
            <field name="name">Acc. Depreciation — Computer Hardware</field>
            <field name="account_type">asset_fixed</field>
        </record>

        <record id="acct_154200" model="account.account">
            <field name="code">154200</field>
            <field name="name">Acc. Depreciation — Office Furniture</field>
            <field name="account_type">asset_fixed</field>
        </record>

        <record id="acct_154300" model="account.account">
            <field name="code">154300</field>
            <field name="name">Acc. Depreciation — Vehicles</field>
            <field name="account_type">asset_fixed</field>
        </record>

        <record id="acct_154400" model="account.account">
            <field name="code">154400</field>
            <field name="name">Acc. Depreciation — Leasehold Improvements</field>
            <field name="account_type">asset_fixed</field>
        </record>

        <record id="acct_154500" model="account.account">
            <field name="code">154500</field>
            <field name="name">Acc. Depreciation — Acquired Software</field>
            <field name="account_type">asset_fixed</field>
        </record>

    </data>
</odoo>
```

- [ ] **Step 2: Deploy and update on staging**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | tail -10"
```
Expected: `Modules loaded.` no traceback.

- [ ] **Step 3: Verify accounts exist on staging**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT code_store->>'1' AS code, name->>'en_US' AS name FROM account_account WHERE code_store->>'1' IN ('115100','115900','118100','118200','118300','151100','151200','151300','151400','151500','151600','154100','154200','154300','154400','154500') ORDER BY code_store->>'1';\""
```
Expected: 16 rows with correct codes and names.

- [ ] **Step 4: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/data/01_account_account.xml
git commit -m "feat(nexa_coa_setup): asset accounts (115xxx, 118xxx, 151xxx, 154xxx)"
```

### Task 2.2: Define new liability accounts (2xxxxx)

**Files:**
- Modify: `nexa_coa_setup/data/01_account_account.xml`

- [ ] **Step 1: Append liability accounts before `</data>` closing tag**

Add the following block just before the `</data>` line in `01_account_account.xml`:
```xml
        <!-- ============================================================
             2xxxxx  LIABILITIES
             ============================================================ -->

        <!-- 213xxx  Tax Liabilities -->
        <record id="acct_213100" model="account.account">
            <field name="code">213100</field>
            <field name="name">HST/GST Collected on Sales</field>
            <field name="account_type">liability_current</field>
        </record>

        <record id="acct_213500" model="account.account">
            <field name="code">213500</field>
            <field name="name">QST Collected on Sales</field>
            <field name="account_type">liability_current</field>
        </record>

        <record id="acct_214100" model="account.account">
            <field name="code">214100</field>
            <field name="name">Net HST/GST Payable</field>
            <field name="account_type">liability_current</field>
        </record>

        <!-- 215xxx  Source Deductions Payable (T4 payroll) -->
        <record id="acct_215100" model="account.account">
            <field name="code">215100</field>
            <field name="name">Source Deductions Payable — Federal Tax</field>
            <field name="account_type">liability_current</field>
        </record>

        <record id="acct_215200" model="account.account">
            <field name="code">215200</field>
            <field name="name">Source Deductions Payable — CPP</field>
            <field name="account_type">liability_current</field>
        </record>

        <record id="acct_215300" model="account.account">
            <field name="code">215300</field>
            <field name="name">Source Deductions Payable — EI</field>
            <field name="account_type">liability_current</field>
        </record>

        <!-- 216xxx  Corporate Income Tax -->
        <record id="acct_216100" model="account.account">
            <field name="code">216100</field>
            <field name="name">Corporate Income Tax — Federal Payable</field>
            <field name="account_type">liability_current</field>
        </record>

        <record id="acct_216200" model="account.account">
            <field name="code">216200</field>
            <field name="name">Corporate Income Tax — Provincial Payable</field>
            <field name="account_type">liability_current</field>
        </record>

        <record id="acct_216300" model="account.account">
            <field name="code">216300</field>
            <field name="name">Corporate Tax Instalments Paid</field>
            <field name="account_type">asset_current</field>
        </record>

        <!-- 221xxx  Due To Shareholder -->
        <record id="acct_221100" model="account.account">
            <field name="code">221100</field>
            <field name="name">Due To Shareholder — Gurpreet (short-term)</field>
            <field name="account_type">liability_current</field>
            <field name="reconcile" eval="True"/>
        </record>

        <record id="acct_221200" model="account.account">
            <field name="code">221200</field>
            <field name="name">Shareholder Loan — Gurpreet (long-term)</field>
            <field name="account_type">liability_non_current</field>
            <field name="reconcile" eval="True"/>
        </record>

        <!-- 222xxx  Due To Associated Corps (intercompany loans only) -->
        <record id="acct_222900" model="account.account">
            <field name="code">222900</field>
            <field name="name">Due To Associated Corporations</field>
            <field name="account_type">liability_current</field>
            <field name="reconcile" eval="True"/>
        </record>
```

- [ ] **Step 2: Deploy and update on staging**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | tail -5"
```
Expected: no errors.

- [ ] **Step 3: Verify**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT count(*) FROM account_account WHERE code_store->>'1' IN ('213100','213500','214100','215100','215200','215300','216100','216200','216300','221100','221200','222900');\""
```
Expected: `12`.

- [ ] **Step 4: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/data/01_account_account.xml
git commit -m "feat(nexa_coa_setup): liability accounts (213xxx, 215xxx, 216xxx, 221xxx, 222xxx)"
```

### Task 2.3: Define new equity accounts (3xxxxx)

**Files:**
- Modify: `nexa_coa_setup/data/01_account_account.xml`

- [ ] **Step 1: Append equity accounts before `</data>`**

Add this block before `</data>`:
```xml
        <!-- ============================================================
             3xxxxx  EQUITY
             ============================================================ -->

        <record id="acct_311100" model="account.account">
            <field name="code">311100</field>
            <field name="name">Share Capital — Common Shares</field>
            <field name="account_type">equity</field>
        </record>

        <record id="acct_311200" model="account.account">
            <field name="code">311200</field>
            <field name="name">Share Capital — Preferred Shares</field>
            <field name="account_type">equity</field>
        </record>

        <record id="acct_311300" model="account.account">
            <field name="code">311300</field>
            <field name="name">Contributed Surplus</field>
            <field name="account_type">equity</field>
        </record>

        <record id="acct_321100" model="account.account">
            <field name="code">321100</field>
            <field name="name">Retained Earnings — Current Year</field>
            <field name="account_type">equity</field>
        </record>

        <record id="acct_321200" model="account.account">
            <field name="code">321200</field>
            <field name="name">Retained Earnings — Prior Years</field>
            <field name="account_type">equity</field>
        </record>

        <record id="acct_321900" model="account.account">
            <field name="code">321900</field>
            <field name="name">Dividends Declared</field>
            <field name="account_type">equity</field>
        </record>
```

- [ ] **Step 2: Deploy, update, verify**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | tail -3"
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT count(*) FROM account_account WHERE code_store->>'1' IN ('311100','311200','311300','321100','321200','321900');\""
```
Expected: `6`.

- [ ] **Step 3: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/data/01_account_account.xml
git commit -m "feat(nexa_coa_setup): equity accounts (311xxx, 321xxx)"
```

### Task 2.4: Define revenue accounts (4xxxxx) — 15 service-line accounts

**Files:**
- Modify: `nexa_coa_setup/data/01_account_account.xml`

- [ ] **Step 1: Append revenue accounts before `</data>`**

Add this block before `</data>`:
```xml
        <!-- ============================================================
             4xxxxx  REVENUE  (one account per service line; jurisdiction via tax)
             ============================================================ -->

        <!-- Recurring Revenue -->
        <record id="acct_411100" model="account.account">
            <field name="code">411100</field>
            <field name="name">SaaS Subscription Revenue</field>
            <field name="account_type">income</field>
        </record>
        <record id="acct_411200" model="account.account">
            <field name="code">411200</field>
            <field name="name">Hosting &amp; Infrastructure Revenue</field>
            <field name="account_type">income</field>
        </record>
        <record id="acct_411300" model="account.account">
            <field name="code">411300</field>
            <field name="name">Support &amp; Maintenance Contracts Revenue</field>
            <field name="account_type">income</field>
        </record>
        <record id="acct_411400" model="account.account">
            <field name="code">411400</field>
            <field name="name">Domain/SSL/Renewal Pass-through Revenue</field>
            <field name="account_type">income</field>
        </record>
        <record id="acct_411500" model="account.account">
            <field name="code">411500</field>
            <field name="name">Setup / Onboarding Fees Revenue</field>
            <field name="account_type">income</field>
        </record>

        <!-- Project Revenue -->
        <record id="acct_412100" model="account.account">
            <field name="code">412100</field>
            <field name="name">Custom Software Development Revenue</field>
            <field name="account_type">income</field>
        </record>
        <record id="acct_412200" model="account.account">
            <field name="code">412200</field>
            <field name="name">Custom Web Application Development Revenue</field>
            <field name="account_type">income</field>
        </record>
        <record id="acct_412300" model="account.account">
            <field name="code">412300</field>
            <field name="name">Custom Website Development Revenue</field>
            <field name="account_type">income</field>
        </record>
        <record id="acct_412400" model="account.account">
            <field name="code">412400</field>
            <field name="name">ERP Implementation &amp; Customization Revenue</field>
            <field name="account_type">income</field>
        </record>
        <record id="acct_412500" model="account.account">
            <field name="code">412500</field>
            <field name="name">Mobile App Development Revenue</field>
            <field name="account_type">income</field>
        </record>
        <record id="acct_412600" model="account.account">
            <field name="code">412600</field>
            <field name="name">Business App / Integration Revenue</field>
            <field name="account_type">income</field>
        </record>

        <!-- Services -->
        <record id="acct_413100" model="account.account">
            <field name="code">413100</field>
            <field name="name">Consulting &amp; Advisory Revenue</field>
            <field name="account_type">income</field>
        </record>
        <record id="acct_413200" model="account.account">
            <field name="code">413200</field>
            <field name="name">Training &amp; Workshops Revenue</field>
            <field name="account_type">income</field>
        </record>
        <record id="acct_413300" model="account.account">
            <field name="code">413300</field>
            <field name="name">Technical Support — Per-incident / Hourly Revenue</field>
            <field name="account_type">income</field>
        </record>

        <!-- Reseller -->
        <record id="acct_414100" model="account.account">
            <field name="code">414100</field>
            <field name="name">Third-party Software Resale Revenue</field>
            <field name="account_type">income</field>
        </record>
        <record id="acct_414200" model="account.account">
            <field name="code">414200</field>
            <field name="name">Hardware Resale Revenue</field>
            <field name="account_type">income</field>
        </record>

        <!-- Adjustments (contra) -->
        <record id="acct_419100" model="account.account">
            <field name="code">419100</field>
            <field name="name">Sales Discounts</field>
            <field name="account_type">income</field>
        </record>
        <record id="acct_419200" model="account.account">
            <field name="code">419200</field>
            <field name="name">Sales Returns &amp; Refunds</field>
            <field name="account_type">income</field>
        </record>
        <record id="acct_419300" model="account.account">
            <field name="code">419300</field>
            <field name="name">Bad Debt Recovery</field>
            <field name="account_type">income_other</field>
        </record>
```

- [ ] **Step 2: Deploy, update, verify**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | tail -3"
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT count(*) FROM account_account WHERE code_store->>'1' LIKE '41%' AND code_store->>'1' >= '411100';\""
```
Expected: `19` (5 recurring + 6 project + 3 services + 2 reseller + 3 adjustments).

- [ ] **Step 3: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/data/01_account_account.xml
git commit -m "feat(nexa_coa_setup): revenue accounts (4xxxxx) — 19 service-line accounts"
```

### Task 2.5: Define COGS accounts (5xxxxx) — 16 direct cost accounts

**Files:**
- Modify: `nexa_coa_setup/data/01_account_account.xml`

- [ ] **Step 1: Append COGS accounts before `</data>`**

Add this block:
```xml
        <!-- ============================================================
             5xxxxx  DIRECT COSTS (COGS)
             ============================================================ -->

        <!-- Infrastructure & Hosting -->
        <record id="acct_511100" model="account.account">
            <field name="code">511100</field>
            <field name="name">Cloud Infrastructure (AWS, Hetzner, OVH, DigitalOcean, Linode)</field>
            <field name="account_type">expense_direct_cost</field>
        </record>
        <record id="acct_511110" model="account.account">
            <field name="code">511110</field>
            <field name="name">CDN &amp; Edge Services (Cloudflare, Fastly)</field>
            <field name="account_type">expense_direct_cost</field>
        </record>
        <record id="acct_511120" model="account.account">
            <field name="code">511120</field>
            <field name="name">Backup &amp; Storage Services</field>
            <field name="account_type">expense_direct_cost</field>
        </record>
        <record id="acct_511130" model="account.account">
            <field name="code">511130</field>
            <field name="name">Database &amp; Backend Services (Supabase, hosted Postgres, Redis)</field>
            <field name="account_type">expense_direct_cost</field>
        </record>
        <record id="acct_511140" model="account.account">
            <field name="code">511140</field>
            <field name="name">Monitoring &amp; Observability (customer-facing only)</field>
            <field name="account_type">expense_direct_cost</field>
        </record>
        <record id="acct_511150" model="account.account">
            <field name="code">511150</field>
            <field name="name">SSL Certificates &amp; Domains (wholesale for resale)</field>
            <field name="account_type">expense_direct_cost</field>
        </record>
        <record id="acct_511160" model="account.account">
            <field name="code">511160</field>
            <field name="name">DNS &amp; Email Hosting (wholesale for resale)</field>
            <field name="account_type">expense_direct_cost</field>
        </record>

        <!-- Third-party APIs -->
        <record id="acct_511200" model="account.account">
            <field name="code">511200</field>
            <field name="name">Third-party API Costs (Twilio, SendGrid, OpenAI)</field>
            <field name="account_type">expense_direct_cost</field>
        </record>
        <record id="acct_511210" model="account.account">
            <field name="code">511210</field>
            <field name="name">Per-customer Licensing &amp; Royalties</field>
            <field name="account_type">expense_direct_cost</field>
        </record>

        <!-- Project Direct Costs -->
        <record id="acct_512100" model="account.account">
            <field name="code">512100</field>
            <field name="name">Subcontracted Labour — Canadian (T4A) — SR&amp;ED-eligible</field>
            <field name="account_type">expense_direct_cost</field>
        </record>
        <record id="acct_512110" model="account.account">
            <field name="code">512110</field>
            <field name="name">Subcontracted Labour — Foreign — NOT SR&amp;ED-eligible</field>
            <field name="account_type">expense_direct_cost</field>
        </record>
        <record id="acct_512200" model="account.account">
            <field name="code">512200</field>
            <field name="name">Project-specific Software &amp; Licenses</field>
            <field name="account_type">expense_direct_cost</field>
        </record>
        <record id="acct_512300" model="account.account">
            <field name="code">512300</field>
            <field name="name">Project Travel &amp; Onsite (rebilled)</field>
            <field name="account_type">expense_direct_cost</field>
        </record>
        <record id="acct_512400" model="account.account">
            <field name="code">512400</field>
            <field name="name">Project Hardware (passed through)</field>
            <field name="account_type">expense_direct_cost</field>
        </record>

        <!-- Resold Goods -->
        <record id="acct_513100" model="account.account">
            <field name="code">513100</field>
            <field name="name">Cost of Software Resold</field>
            <field name="account_type">expense_direct_cost</field>
        </record>
        <record id="acct_513200" model="account.account">
            <field name="code">513200</field>
            <field name="name">Cost of Hardware Resold</field>
            <field name="account_type">expense_direct_cost</field>
        </record>

        <!-- Adjustments -->
        <record id="acct_519100" model="account.account">
            <field name="code">519100</field>
            <field name="name">COGS Adjustments / Write-offs</field>
            <field name="account_type">expense_direct_cost</field>
        </record>
```

- [ ] **Step 2: Deploy, update, verify**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | tail -3"
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT count(*) FROM account_account WHERE code_store->>'1' LIKE '5%' AND code_store->>'1' < '520000';\""
```
Expected: `17` (16 COGS + 1 adjustments).

- [ ] **Step 3: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/data/01_account_account.xml
git commit -m "feat(nexa_coa_setup): COGS accounts (5xxxxx) — 17 direct cost accounts"
```

### Task 2.6: Define operating expense accounts (6xxxxx) — 52 accounts

**Files:**
- Modify: `nexa_coa_setup/data/01_account_account.xml`

- [ ] **Step 1: Append OpEx accounts before `</data>`**

Add this block:
```xml
        <!-- ============================================================
             6xxxxx  OPERATING EXPENSES
             ============================================================ -->

        <!-- 611xxx  Personnel — Internal Staff (T4) -->
        <record id="acct_611100" model="account.account">
            <field name="code">611100</field>
            <field name="name">Salaries &amp; Wages — Development (SR&amp;ED-eligible)</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_611200" model="account.account">
            <field name="code">611200</field>
            <field name="name">Salaries &amp; Wages — Sales &amp; Marketing</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_611300" model="account.account">
            <field name="code">611300</field>
            <field name="name">Salaries &amp; Wages — Admin &amp; Operations</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_611400" model="account.account">
            <field name="code">611400</field>
            <field name="name">Salary — Shareholder/Officer (Gurpreet)</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_611500" model="account.account">
            <field name="code">611500</field>
            <field name="name">Employer CPP / QPP Contributions</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_611600" model="account.account">
            <field name="code">611600</field>
            <field name="name">Employer EI Premiums</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_611700" model="account.account">
            <field name="code">611700</field>
            <field name="name">Employer Health Tax (EHT/QHST)</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_611800" model="account.account">
            <field name="code">611800</field>
            <field name="name">WCB / WSIB Premiums</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_611900" model="account.account">
            <field name="code">611900</field>
            <field name="name">Employee Benefits (health, dental, group)</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_611950" model="account.account">
            <field name="code">611950</field>
            <field name="name">Bonuses &amp; Incentives</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_611960" model="account.account">
            <field name="code">611960</field>
            <field name="name">Vacation Pay Accrual</field>
            <field name="account_type">expense</field>
        </record>

        <!-- 612xxx  Personnel — Contract (non-project) -->
        <record id="acct_612100" model="account.account">
            <field name="code">612100</field>
            <field name="name">Contract Labour — Canadian (admin/marketing/freelance)</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_612200" model="account.account">
            <field name="code">612200</field>
            <field name="name">Contract Labour — Foreign</field>
            <field name="account_type">expense</field>
        </record>

        <!-- 621xxx  Office & Facilities -->
        <record id="acct_621100" model="account.account">
            <field name="code">621100</field>
            <field name="name">Rent — Commercial Office</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_621200" model="account.account">
            <field name="code">621200</field>
            <field name="name">Home Office — Business Portion</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_621300" model="account.account">
            <field name="code">621300</field>
            <field name="name">Utilities — Commercial</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_621400" model="account.account">
            <field name="code">621400</field>
            <field name="name">Internet &amp; Phone — Business</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_621500" model="account.account">
            <field name="code">621500</field>
            <field name="name">Office Supplies &amp; Consumables</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_621600" model="account.account">
            <field name="code">621600</field>
            <field name="name">Cleaning &amp; Maintenance</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_621700" model="account.account">
            <field name="code">621700</field>
            <field name="name">Office Snacks &amp; Refreshments</field>
            <field name="account_type">expense</field>
        </record>

        <!-- 631xxx  Technology — Operating -->
        <record id="acct_631100" model="account.account">
            <field name="code">631100</field>
            <field name="name">Software — Productivity (M365, Slack, Notion, Linear, GitHub)</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_631200" model="account.account">
            <field name="code">631200</field>
            <field name="name">Software — Development Tools (Cursor, Figma, IDEs)</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_631300" model="account.account">
            <field name="code">631300</field>
            <field name="name">Software — Internal Infrastructure</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_631400" model="account.account">
            <field name="code">631400</field>
            <field name="name">Software — Security &amp; IT</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_631500" model="account.account">
            <field name="code">631500</field>
            <field name="name">Software — Sales &amp; Marketing</field>
            <field name="account_type">expense</field>
        </record>

        <!-- 641xxx  Marketing & Sales -->
        <record id="acct_641100" model="account.account">
            <field name="code">641100</field>
            <field name="name">Advertising — Digital Ads</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_641200" model="account.account">
            <field name="code">641200</field>
            <field name="name">Advertising — Content / SEO</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_641300" model="account.account">
            <field name="code">641300</field>
            <field name="name">Trade Shows &amp; Conferences</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_641400" model="account.account">
            <field name="code">641400</field>
            <field name="name">Promotional Items / Branded Swag</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_641500" model="account.account">
            <field name="code">641500</field>
            <field name="name">Website — Own (nexasystems.ca)</field>
            <field name="account_type">expense</field>
        </record>

        <!-- 651xxx  Professional Fees -->
        <record id="acct_651100" model="account.account">
            <field name="code">651100</field>
            <field name="name">Legal Fees — General</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_651200" model="account.account">
            <field name="code">651200</field>
            <field name="name">Accounting &amp; Bookkeeping</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_651300" model="account.account">
            <field name="code">651300</field>
            <field name="name">Tax Preparation (T2, T1, GST/HST)</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_651400" model="account.account">
            <field name="code">651400</field>
            <field name="name">Business Consulting</field>
            <field name="account_type">expense</field>
        </record>

        <!-- 661xxx  Insurance -->
        <record id="acct_661100" model="account.account">
            <field name="code">661100</field>
            <field name="name">Insurance — Commercial General Liability</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_661200" model="account.account">
            <field name="code">661200</field>
            <field name="name">Insurance — Professional Liability / E&amp;O</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_661300" model="account.account">
            <field name="code">661300</field>
            <field name="name">Insurance — Cyber Liability</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_661400" model="account.account">
            <field name="code">661400</field>
            <field name="name">Insurance — Property</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_661500" model="account.account">
            <field name="code">661500</field>
            <field name="name">Insurance — Directors &amp; Officers</field>
            <field name="account_type">expense</field>
        </record>

        <!-- 671xxx  Travel & Entertainment -->
        <record id="acct_671100" model="account.account">
            <field name="code">671100</field>
            <field name="name">Travel — Flights, Hotels, Ground Transport</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_671200" model="account.account">
            <field name="code">671200</field>
            <field name="name">Meals &amp; Entertainment — 50% Deductible</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_671300" model="account.account">
            <field name="code">671300</field>
            <field name="name">Vehicle — Operating (gas, insurance, repairs, parking)</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_671400" model="account.account">
            <field name="code">671400</field>
            <field name="name">Mileage Reimbursement — Personal Vehicle</field>
            <field name="account_type">expense</field>
        </record>

        <!-- 681xxx  Training & Development -->
        <record id="acct_681100" model="account.account">
            <field name="code">681100</field>
            <field name="name">Conferences &amp; Seminars (registration)</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_681200" model="account.account">
            <field name="code">681200</field>
            <field name="name">Courses &amp; Certifications</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_681300" model="account.account">
            <field name="code">681300</field>
            <field name="name">Books &amp; Publications</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_681400" model="account.account">
            <field name="code">681400</field>
            <field name="name">Professional Memberships &amp; Dues</field>
            <field name="account_type">expense</field>
        </record>

        <!-- 691xxx  Banking & Finance -->
        <record id="acct_691100" model="account.account">
            <field name="code">691100</field>
            <field name="name">Bank Service Charges</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_691200" model="account.account">
            <field name="code">691200</field>
            <field name="name">Merchant Processing Fees (Stripe, PayPal, Square)</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_691300" model="account.account">
            <field name="code">691300</field>
            <field name="name">Wire Transfer &amp; FX Fees</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_691400" model="account.account">
            <field name="code">691400</field>
            <field name="name">Interest Expense — Bank Loans / LOC</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_691500" model="account.account">
            <field name="code">691500</field>
            <field name="name">Interest Expense — Credit Cards</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_691600" model="account.account">
            <field name="code">691600</field>
            <field name="name">Late Payment Penalties — Non-deductible</field>
            <field name="account_type">expense</field>
        </record>

        <!-- 699xxx  Other -->
        <record id="acct_699100" model="account.account">
            <field name="code">699100</field>
            <field name="name">Bad Debt Expense</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_699200" model="account.account">
            <field name="code">699200</field>
            <field name="name">Donations &amp; Sponsorships (deductible)</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_699300" model="account.account">
            <field name="code">699300</field>
            <field name="name">Penalties &amp; Fines — Non-deductible</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_699400" model="account.account">
            <field name="code">699400</field>
            <field name="name">Realized FX Losses</field>
            <field name="account_type">expense</field>
        </record>
        <record id="acct_699500" model="account.account">
            <field name="code">699500</field>
            <field name="name">Depreciation / CCA Expense</field>
            <field name="account_type">expense</field>
        </record>
```

- [ ] **Step 2: Deploy, update, verify**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | tail -3"
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT count(*) FROM account_account WHERE code_store->>'1' LIKE '6%' AND code_store->>'1' < '700000';\""
```
Expected: at least `52` (might be more if l10n_ca already has some in this range).

- [ ] **Step 3: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/data/01_account_account.xml
git commit -m "feat(nexa_coa_setup): operating expense accounts (6xxxxx) — 52 accounts"
```

---

## Phase 3 — Analytic Plans (the SR&ED engine)

### Task 3.1: Create Project / Department / SR&ED Tag analytic plans

**Files:**
- Modify: `nexa_coa_setup/data/05_account_analytic_plan.xml`

- [ ] **Step 1: Write the plans XML**

Replace content of `nexa_coa_setup/data/05_account_analytic_plan.xml` with:
```xml
<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data noupdate="0">

        <record id="plan_project" model="account.analytic.plan">
            <field name="name">Project</field>
            <field name="default_applicability">mandatory</field>
        </record>

        <record id="plan_department" model="account.analytic.plan">
            <field name="name">Department</field>
            <field name="default_applicability">mandatory</field>
        </record>

        <record id="plan_sred_tag" model="account.analytic.plan">
            <field name="name">SR&amp;ED Tag</field>
            <field name="default_applicability">optional</field>
        </record>

    </data>
</odoo>
```

- [ ] **Step 2: Deploy, update, verify**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | tail -3"
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT id, name, default_applicability FROM account_analytic_plan ORDER BY id;\""
```
Expected: at least 3 plans (Project, Department, SR&ED Tag).

- [ ] **Step 3: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/data/05_account_analytic_plan.xml
git commit -m "feat(nexa_coa_setup): analytic plans — Project, Department, SR&ED Tag"
```

### Task 3.2: Seed Department analytic accounts

**Files:**
- Modify: `nexa_coa_setup/data/06_account_analytic_account.xml`

- [ ] **Step 1: Write the Department analytic accounts**

Replace content of `nexa_coa_setup/data/06_account_analytic_account.xml` with:
```xml
<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data noupdate="0">

        <!-- Departments -->
        <record id="aa_dept_dev" model="account.analytic.account">
            <field name="name">Development</field>
            <field name="code">DEPT-DEV</field>
            <field name="plan_id" ref="plan_department"/>
        </record>

        <record id="aa_dept_sales" model="account.analytic.account">
            <field name="name">Sales &amp; Marketing</field>
            <field name="code">DEPT-SALES</field>
            <field name="plan_id" ref="plan_department"/>
        </record>

        <record id="aa_dept_admin" model="account.analytic.account">
            <field name="name">Admin &amp; Operations</field>
            <field name="code">DEPT-ADMIN</field>
            <field name="plan_id" ref="plan_department"/>
        </record>

        <record id="aa_dept_hosting" model="account.analytic.account">
            <field name="name">Hosting Operations</field>
            <field name="code">DEPT-HOSTING</field>
            <field name="plan_id" ref="plan_department"/>
        </record>

        <!-- SR&ED tag values (one analytic account per tag) -->
        <record id="aa_sred_t4_dev" model="account.analytic.account">
            <field name="name">T4 Dev Salary — full proxy</field>
            <field name="code">SRED-T4-DEV-SALARY</field>
            <field name="plan_id" ref="plan_sred_tag"/>
        </record>

        <record id="aa_sred_specified" model="account.analytic.account">
            <field name="name">Specified Employee Salary — 75% cap</field>
            <field name="code">SRED-SPECIFIED-EMPLOYEE</field>
            <field name="plan_id" ref="plan_sred_tag"/>
        </record>

        <record id="aa_sred_contr_ca_arm" model="account.analytic.account">
            <field name="name">Contractor CA Arm's Length — 80% eligible</field>
            <field name="code">SRED-CONTRACTOR-CA-ARM-LENGTH</field>
            <field name="plan_id" ref="plan_sred_tag"/>
        </record>

        <record id="aa_sred_contr_ca_naf" model="account.analytic.account">
            <field name="name">Contractor CA Non-Arm's Length</field>
            <field name="code">SRED-CONTRACTOR-CA-NON-ARM-LENGTH</field>
            <field name="plan_id" ref="plan_sred_tag"/>
        </record>

        <record id="aa_sred_materials" model="account.analytic.account">
            <field name="name">Materials Consumed in R&amp;D</field>
            <field name="code">SRED-MATERIALS-CONSUMED</field>
            <field name="plan_id" ref="plan_sred_tag"/>
        </record>

        <record id="aa_sred_overhead_basis" model="account.analytic.account">
            <field name="name">Overhead Proxy Basis (direct labour basis)</field>
            <field name="code">SRED-OVERHEAD-PROXY-BASIS</field>
            <field name="plan_id" ref="plan_sred_tag"/>
        </record>

        <record id="aa_sred_not_eligible" model="account.analytic.account">
            <field name="name">Not Eligible (default)</field>
            <field name="code">NOT-ELIGIBLE</field>
            <field name="plan_id" ref="plan_sred_tag"/>
        </record>

    </data>
</odoo>
```

- [ ] **Step 2: Deploy, update, verify**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | tail -3"
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT a.code, a.name, p.name AS plan FROM account_analytic_account a JOIN account_analytic_plan p ON p.id = a.plan_id WHERE a.code LIKE 'DEPT-%' OR a.code LIKE 'SRED-%' OR a.code = 'NOT-ELIGIBLE' ORDER BY p.name, a.code;\""
```
Expected: 4 departments + 7 SR&ED tag values = 11 rows.

- [ ] **Step 3: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/data/06_account_analytic_account.xml
git commit -m "feat(nexa_coa_setup): seed analytic accounts — departments + SR&ED tags"
```

---

## Phase 4 — Hooks: Archive Unused, Rename Legacy

### Task 4.1: Implement `_archive_unused_l10n_ca_accounts`

**Files:**
- Modify: `nexa_coa_setup/hooks.py`

- [ ] **Step 1: Replace the stub function**

In `nexa_coa_setup/hooks.py`, replace the `_archive_unused_l10n_ca_accounts` function with:
```python
def _archive_unused_l10n_ca_accounts(env):
    """Archive l10n_ca accounts that have zero postings.

    We never delete (preserves historical integrity); active=False removes them
    from dropdowns and reports. Idempotent — re-running has no effect.
    """
    # Find accounts with no journal items
    env.cr.execute("""
        SELECT a.id
        FROM account_account a
        WHERE a.active = true
          AND NOT EXISTS (
              SELECT 1 FROM account_move_line aml WHERE aml.account_id = a.id
          )
          AND NOT EXISTS (
              SELECT 1 FROM ir_model_data d
              WHERE d.model = 'account.account'
                AND d.res_id = a.id
                AND d.module = 'nexa_coa_setup'
          )
    """)
    ids_to_archive = [r[0] for r in env.cr.fetchall()]
    if not ids_to_archive:
        _logger.info("nexa_coa_setup: no unused accounts to archive")
        return

    accounts = env['account.account'].browse(ids_to_archive)
    accounts.write({'active': False})
    _logger.info("nexa_coa_setup: archived %d unused accounts", len(accounts))
```

- [ ] **Step 2: Deploy, update on staging**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | grep -E 'archived|ERROR' | tail -5"
```
Expected: log line "nexa_coa_setup: archived N unused accounts" where N is around 300-370.

- [ ] **Step 3: Verify on staging**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT (SELECT count(*) FROM account_account WHERE active=true) AS active_now, (SELECT count(*) FROM account_account WHERE active=false) AS archived_now;\""
```
Expected: `active_now` around 130-150, `archived_now` around 280-370.

- [ ] **Step 4: Spot-check that all OUR new accounts are still active**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT count(*) FROM account_account a JOIN ir_model_data d ON d.model='account.account' AND d.res_id=a.id WHERE d.module='nexa_coa_setup' AND a.active=false;\""
```
Expected: `0` (none of ours archived).

- [ ] **Step 5: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/hooks.py
git commit -m "feat(nexa_coa_setup): hook to archive unused l10n_ca accounts"
```

### Task 4.2: Implement `_rename_legacy_accounts`

**Files:**
- Modify: `nexa_coa_setup/hooks.py`

- [ ] **Step 1: Replace the stub**

In `nexa_coa_setup/hooks.py`, replace `_rename_legacy_accounts` with:
```python
def _rename_legacy_accounts(env):
    """Re-map legacy bookkeeping accounts to clean targets, then archive originals.

    We rename rather than delete to preserve audit trail. Each entry has:
      old_code: the code on the existing legacy account
      new_name: the rename target
      archive: if True, set active=False after rename
    """
    legacy_map = [
        # (old_code, new_name, archive_after)
        ("1400",  "(LEGACY) Transferred to Gurpreet — re-class to 221100",        True),
        ("1505",  "(LEGACY) Sent to India — re-class to 612200",                  True),
        ("1580",  "(LEGACY) Transferred to Westin — Westin is now a partner",     True),
        ("1590",  "(LEGACY) Transferred to Divine — Divine is now a partner",     True),
        ("1600",  "(LEGACY) Transferred to Manpreet — non-related; archive",      True),
        ("1500",  "(LEGACY) Food & Entertainment — re-class to 671200",           True),
        ("1501",  "(LEGACY) Office Expenses — re-class to 621500",                True),
        ("411000", "(LEGACY) Inside Sales — re-class to 412xxx specific lines",   True),
        ("412000", "(LEGACY) Harmonized Provinces Sales — handled by tax codes",  True),
        ("413000", "(LEGACY) Non-Harmonized Provinces Sales — handled by tax",    True),
        ("414000", "(LEGACY) International Sales — handled by Zero-rated Export", True),
        ("12000",  "(LEGACY) Abdul & Future Mobility — use partner subledger",    True),
        ("12001",  "(LEGACY) MSI Account — use partner subledger",                True),
        ("110010", "(LEGACY) Bank Fee — re-class to 691100",                      True),
        ("511100", "(LEGACY) Inside Purchases — re-class to specific 5xxxxx",     True),
    ]

    renamed = 0
    archived = 0
    for old_code, new_name, archive in legacy_map:
        # In Odoo 19 the code lives in jsonb code_store; we search via the code property
        accounts = env['account.account'].search([('code', '=', old_code)])
        if not accounts:
            continue
        # Skip if name already starts with "(LEGACY)" — idempotent
        for acc in accounts:
            if acc.name and acc.name.startswith("(LEGACY)"):
                continue
            acc.name = new_name
            renamed += 1
            if archive:
                acc.active = False
                archived += 1
    _logger.info("nexa_coa_setup: renamed %d legacy accounts, archived %d", renamed, archived)
```

**IMPORTANT NOTE FOR ENGINEER:** account 511100 in `legacy_map` collides with the new COGS account `511100 Cloud Infrastructure` we created in Task 2.5. Before deploying, manually verify:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT a.id, a.name->>'en_US' AS name, a.code_store->>'1' AS code, d.module FROM account_account a LEFT JOIN ir_model_data d ON d.model='account.account' AND d.res_id=a.id WHERE a.code_store->>'1' = '511100';\""
```
If only ONE row exists and it's our new XML record (module=`nexa_coa_setup`), then the legacy `511100 Inside Purchases` was already absorbed/replaced — REMOVE that line from `legacy_map` before proceeding.

If TWO rows exist (legacy + new), Odoo prevented loading the new one because of code uniqueness. In that case:
- Manually re-code the legacy 511100 to `511100-LEGACY` via odoo-shell first, then re-run -u to create our new account at 511100, then re-add the rename step.

- [ ] **Step 2: Resolve the 511100 collision (per the note above)**

Run the verify query. Based on result:

- **If only nexa_coa_setup's record exists**: edit `hooks.py` to delete the `("511100", ...)` line from `legacy_map`. Commit the edit. Proceed.
- **If both exist**: open an odoo-shell session and re-code the legacy:
  ```bash
  ssh odoo-nexa "docker exec -i odoo-nexa-app odoo shell -c /etc/odoo/odoo.conf -d nexamain_staging --no-http --stop-after-init" <<'PYEOF'
  legacy = env['account.account'].search([('code','=','511100'),('name','ilike','inside purchases')])
  if legacy:
      legacy.code = '511100-LEGACY'
      env.cr.commit()
      print(f"Renamed legacy account {legacy.id} to code 511100-LEGACY")
  PYEOF
  ```
  Then leave `hooks.py` as-is.

- [ ] **Step 3: Deploy, update on staging**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | grep -E 'renamed|ERROR' | tail -5"
```
Expected: log line "nexa_coa_setup: renamed N legacy accounts, archived N".

- [ ] **Step 4: Verify legacy accounts are renamed and archived**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT code_store->>'1' AS code, name->>'en_US' AS name, active FROM account_account WHERE name->>'en_US' LIKE '(LEGACY)%' ORDER BY code_store->>'1';\""
```
Expected: 15 rows (or 14 if 511100 was removed) all with `active=false` and `(LEGACY)` prefix.

- [ ] **Step 5: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/hooks.py
git commit -m "feat(nexa_coa_setup): hook to rename and archive legacy accounts"
```

---

## Phase 5 — Tax Cleanup

### Task 5.1: Archive duplicate / unused taxes

**Files:**
- Modify: `nexa_coa_setup/hooks.py`

- [ ] **Step 1: Add a tax-archive helper to hooks.py**

Append to `nexa_coa_setup/hooks.py`:
```python
def _archive_unused_taxes(env):
    """Archive taxes with type_tax_use='none' or with zero usage on existing moves.

    Keep only the curated set listed in KEEP_TAX_NAMES. This is conservative —
    we only archive taxes that have NEVER been used on any move line.
    """
    KEEP_TAX_NAMES = {
        # Sales taxes we keep active
        '5% GST', '13% HST', '14% HST', '15% HST',
        '11% GST+PST SK', '12% GST+PST BC', '12% GST+PST MB', '14.975% GST+QST',
        '9.975% QST',
        '0% GST', '0% Exempt', '0% Int',
        # Purchase taxes (same names, type_tax_use='purchase')
    }

    # Build the keep ID set: taxes whose name (en_US) is in KEEP_TAX_NAMES, active or not
    env.cr.execute("""
        SELECT id FROM account_tax
        WHERE name->>'en_US' = ANY(%s)
    """, (list(KEEP_TAX_NAMES),))
    keep_ids = {r[0] for r in env.cr.fetchall()}

    # Candidates to archive: active taxes with no usage and NOT in keep set
    env.cr.execute("""
        SELECT t.id
        FROM account_tax t
        WHERE t.active = true
          AND NOT EXISTS (SELECT 1 FROM account_move_line_account_tax_rel r WHERE r.account_tax_id = t.id)
          AND t.id != ALL(%s)
    """, (list(keep_ids) or [0],))
    ids = [r[0] for r in env.cr.fetchall()]
    if ids:
        env['account.tax'].browse(ids).write({'active': False})
    _logger.info("nexa_coa_setup: archived %d unused taxes (kept %d)", len(ids), len(keep_ids))
```

Then add to `post_init_hook` body, after `_archive_unused_l10n_ca_accounts(env)`:
```python
    _archive_unused_taxes(env)
```

- [ ] **Step 2: Deploy, update on staging**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | grep -E 'taxes|ERROR' | tail -5"
```
Expected: log line "nexa_coa_setup: archived N unused taxes (kept M)".

- [ ] **Step 3: Verify active tax count**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT type_tax_use, count(*) FROM account_tax WHERE active=true GROUP BY type_tax_use;\""
```
Expected: a manageable count, ideally 14-25 active taxes across `sale` and `purchase`.

- [ ] **Step 4: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/hooks.py
git commit -m "feat(nexa_coa_setup): archive duplicate/unused taxes"
```

---

## Phase 6 — Fiscal Positions

### Task 6.1: Define 8 fiscal positions with country/state auto-detection

**Files:**
- Modify: `nexa_coa_setup/data/04_account_fiscal_position.xml`

- [ ] **Step 1: Discover the tax IDs we'll reference**

Run on staging:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT id, name->>'en_US' AS name, type_tax_use, amount FROM account_tax WHERE active=true ORDER BY type_tax_use, amount, name;\""
```
Note the IDs of the sales-side taxes we want to map TO from each fiscal position. Save them for the XML.

- [ ] **Step 2: Write the fiscal position XML**

Replace content of `nexa_coa_setup/data/04_account_fiscal_position.xml` with:
```xml
<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data noupdate="0">

        <!-- Helper note: tax substitutions use xmlids from l10n_ca module.
             If those xmlids change between Odoo versions, regenerate this file. -->

        <record id="fp_ca_ontario" model="account.fiscal.position">
            <field name="name">CA — Ontario (Default)</field>
            <field name="auto_apply" eval="True"/>
            <field name="country_id" ref="base.ca"/>
            <field name="state_ids" eval="[(6, 0, [ref('base.state_ca_on')])]"/>
        </record>

        <record id="fp_ca_atlantic" model="account.fiscal.position">
            <field name="name">CA — Atlantic (HST 15%)</field>
            <field name="auto_apply" eval="True"/>
            <field name="country_id" ref="base.ca"/>
            <field name="state_ids" eval="[(6, 0, [ref('base.state_ca_nb'), ref('base.state_ca_ns'), ref('base.state_ca_pe'), ref('base.state_ca_nl')])]"/>
        </record>

        <record id="fp_ca_quebec" model="account.fiscal.position">
            <field name="name">CA — Quebec (GST + QST)</field>
            <field name="auto_apply" eval="True"/>
            <field name="country_id" ref="base.ca"/>
            <field name="state_ids" eval="[(6, 0, [ref('base.state_ca_qc')])]"/>
        </record>

        <record id="fp_ca_bc" model="account.fiscal.position">
            <field name="name">CA — British Columbia (GST 5%, PST per-product)</field>
            <field name="auto_apply" eval="True"/>
            <field name="country_id" ref="base.ca"/>
            <field name="state_ids" eval="[(6, 0, [ref('base.state_ca_bc')])]"/>
        </record>

        <record id="fp_ca_prairies_territories" model="account.fiscal.position">
            <field name="name">CA — Prairies / Territories (GST 5% only)</field>
            <field name="auto_apply" eval="True"/>
            <field name="country_id" ref="base.ca"/>
            <field name="state_ids" eval="[(6, 0, [ref('base.state_ca_ab'), ref('base.state_ca_mb'), ref('base.state_ca_sk'), ref('base.state_ca_yt'), ref('base.state_ca_nt'), ref('base.state_ca_nu')])]"/>
        </record>

        <record id="fp_export_us" model="account.fiscal.position">
            <field name="name">Export — United States (Zero-rated)</field>
            <field name="auto_apply" eval="True"/>
            <field name="country_id" ref="base.us"/>
        </record>

        <record id="fp_export_intl" model="account.fiscal.position">
            <field name="name">Export — International (Zero-rated)</field>
            <field name="auto_apply" eval="False"/>
            <field name="note">Manually applied for non-CA/non-US customers. Auto-apply by country group requires custom rule.</field>
        </record>

        <record id="fp_tax_exempt" model="account.fiscal.position">
            <field name="name">Tax Exempt (cert-holder)</field>
            <field name="auto_apply" eval="False"/>
            <field name="note">Apply manually to customers with valid exemption certificate on file. Document the certificate in the partner's notes.</field>
        </record>

    </data>
</odoo>
```

- [ ] **Step 3: Deploy, update on staging**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | tail -3"
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT name, auto_apply FROM account_fiscal_position WHERE name LIKE 'CA %' OR name LIKE 'Export %' OR name LIKE 'Tax Exempt%' ORDER BY name;\""
```
Expected: 8 fiscal positions, first 6 with auto_apply=true (CA + US), last 2 manual.

- [ ] **Step 4: Add tax substitutions via odoo-shell**

The XML approach for `account.fiscal.position.tax` lines is verbose and fragile (depends on exact tax IDs from l10n_ca). Use a one-time script:

Create file `/Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/scripts/configure_fp_tax_maps.py`:
```python
"""Configure tax substitutions on fiscal positions.

Default tax on a product is set to "5% GST" (federal-only base).
Each fiscal position substitutes it for the appropriate provincial tax.
"""
env = self.env

def tax(name, use='sale'):
    """Find a single tax by name and type."""
    rec = env['account.tax'].search([
        ('name', '=', name),
        ('type_tax_use', '=', use),
        ('active', '=', True),
    ], limit=1)
    if not rec:
        raise ValueError(f"Tax not found: {name!r} ({use})")
    return rec

# Base "default" tax that products get
GST_5 = tax('5% GST', 'sale')

# Provincial replacements
HST_13 = tax('13% HST', 'sale')
HST_15 = tax('15% HST', 'sale')
QST_GROUP = tax('14.975% GST+QST', 'sale')
ZERO_EXPORT = tax('0% GST', 'sale')  # Zero-rated for export

FP_MAP = [
    # (fp_xmlid, [(from_tax, to_tax)])
    ('nexa_coa_setup.fp_ca_ontario',  [(GST_5, HST_13)]),
    ('nexa_coa_setup.fp_ca_atlantic', [(GST_5, HST_15)]),
    ('nexa_coa_setup.fp_ca_quebec',   [(GST_5, QST_GROUP)]),
    ('nexa_coa_setup.fp_ca_bc',       [(GST_5, GST_5)]),  # GST only; PST handled per-product
    ('nexa_coa_setup.fp_ca_prairies_territories', [(GST_5, GST_5)]),  # GST only
    ('nexa_coa_setup.fp_export_us',   [(GST_5, ZERO_EXPORT)]),
    ('nexa_coa_setup.fp_export_intl', [(GST_5, ZERO_EXPORT)]),
    ('nexa_coa_setup.fp_tax_exempt',  [(GST_5, ZERO_EXPORT)]),
]

for fp_xmlid, pairs in FP_MAP:
    fp = env.ref(fp_xmlid, raise_if_not_found=False)
    if not fp:
        print(f"SKIP missing fiscal position: {fp_xmlid}")
        continue
    # Clear existing tax maps for clean idempotent re-run
    fp.tax_ids.unlink()
    for from_tax, to_tax in pairs:
        env['account.fiscal.position.tax'].create({
            'position_id': fp.id,
            'tax_src_id': from_tax.id,
            'tax_dest_id': to_tax.id,
        })
    print(f"OK {fp_xmlid}: {len(pairs)} mapping(s)")

env.cr.commit()
print("Fiscal position tax maps configured.")
```

Then run it:
```bash
mkdir -p /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/scripts
# (create the file via Write tool as shown above)
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/scripts/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/scripts/
ssh odoo-nexa "docker exec -i odoo-nexa-app odoo shell -c /etc/odoo/odoo.conf -d nexamain_staging --no-http --stop-after-init < /opt/odoo/custom-addons/nexa_coa_setup/scripts/configure_fp_tax_maps.py 2>&1 | tail -15"
```
Expected: "OK fp_ca_ontario: 1 mapping(s)" through all 8.

- [ ] **Step 5: Verify mappings**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT fp.name AS fiscal_pos, st.name->>'en_US' AS from_tax, dt.name->>'en_US' AS to_tax FROM account_fiscal_position_tax m JOIN account_fiscal_position fp ON fp.id=m.position_id JOIN account_tax st ON st.id=m.tax_src_id JOIN account_tax dt ON dt.id=m.tax_dest_id WHERE fp.name LIKE 'CA %' OR fp.name LIKE 'Export %' OR fp.name LIKE 'Tax Exempt%' ORDER BY fp.name;\""
```
Expected: 8 rows showing each FP's substitution.

- [ ] **Step 6: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/data/04_account_fiscal_position.xml nexa_coa_setup/scripts/configure_fp_tax_maps.py
git commit -m "feat(nexa_coa_setup): 8 fiscal positions with auto-detect and tax substitutions"
```

---

## Phase 7 — Product Categories

### Task 7.1: Define service product categories with default accounts

**Files:**
- Modify: `nexa_coa_setup/data/07_product_category.xml`

- [ ] **Step 1: Write the product category XML**

Replace content of `nexa_coa_setup/data/07_product_category.xml` with:
```xml
<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data noupdate="0">

        <!-- Parent: Services -->
        <record id="pc_services" model="product.category">
            <field name="name">Services</field>
        </record>

        <!-- Children, each with default income account -->
        <record id="pc_saas" model="product.category">
            <field name="name">SaaS Subscription</field>
            <field name="parent_id" ref="pc_services"/>
            <field name="property_account_income_categ_id" ref="acct_411100"/>
        </record>

        <record id="pc_hosting" model="product.category">
            <field name="name">Hosting</field>
            <field name="parent_id" ref="pc_services"/>
            <field name="property_account_income_categ_id" ref="acct_411200"/>
        </record>

        <record id="pc_support" model="product.category">
            <field name="name">Support Contract</field>
            <field name="parent_id" ref="pc_services"/>
            <field name="property_account_income_categ_id" ref="acct_411300"/>
        </record>

        <record id="pc_setup_fee" model="product.category">
            <field name="name">Setup Fee</field>
            <field name="parent_id" ref="pc_services"/>
            <field name="property_account_income_categ_id" ref="acct_411500"/>
        </record>

        <record id="pc_custom_software" model="product.category">
            <field name="name">Custom Software Development</field>
            <field name="parent_id" ref="pc_services"/>
            <field name="property_account_income_categ_id" ref="acct_412100"/>
        </record>

        <record id="pc_webapp" model="product.category">
            <field name="name">Custom Web App Development</field>
            <field name="parent_id" ref="pc_services"/>
            <field name="property_account_income_categ_id" ref="acct_412200"/>
        </record>

        <record id="pc_website" model="product.category">
            <field name="name">Custom Website Development</field>
            <field name="parent_id" ref="pc_services"/>
            <field name="property_account_income_categ_id" ref="acct_412300"/>
        </record>

        <record id="pc_erp" model="product.category">
            <field name="name">ERP Implementation</field>
            <field name="parent_id" ref="pc_services"/>
            <field name="property_account_income_categ_id" ref="acct_412400"/>
        </record>

        <record id="pc_consulting" model="product.category">
            <field name="name">Consulting &amp; Advisory</field>
            <field name="parent_id" ref="pc_services"/>
            <field name="property_account_income_categ_id" ref="acct_413100"/>
        </record>

        <record id="pc_training" model="product.category">
            <field name="name">Training</field>
            <field name="parent_id" ref="pc_services"/>
            <field name="property_account_income_categ_id" ref="acct_413200"/>
        </record>

        <!-- Parent: Resale -->
        <record id="pc_resale" model="product.category">
            <field name="name">Resale</field>
        </record>

        <record id="pc_resale_software" model="product.category">
            <field name="name">Software Resale</field>
            <field name="parent_id" ref="pc_resale"/>
            <field name="property_account_income_categ_id" ref="acct_414100"/>
            <field name="property_account_expense_categ_id" ref="acct_513100"/>
        </record>

        <record id="pc_resale_hardware" model="product.category">
            <field name="name">Hardware Resale</field>
            <field name="parent_id" ref="pc_resale"/>
            <field name="property_account_income_categ_id" ref="acct_414200"/>
            <field name="property_account_expense_categ_id" ref="acct_513200"/>
        </record>

    </data>
</odoo>
```

- [ ] **Step 2: Deploy, update, verify**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | tail -3"
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT pc.complete_name FROM product_category pc JOIN ir_model_data d ON d.model='product.category' AND d.res_id=pc.id WHERE d.module='nexa_coa_setup' ORDER BY pc.complete_name;\""
```
Expected: ~12 categories under Services/Resale.

- [ ] **Step 3: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/data/07_product_category.xml
git commit -m "feat(nexa_coa_setup): service product categories with default income accounts"
```

---

## Phase 8 — Partner Setup (Westin, Divine, RP-Associated tag)

### Task 8.1: Create RP-Associated partner tag

**Files:**
- Modify: `nexa_coa_setup/data/08_res_partner_category.xml`

- [ ] **Step 1: Write the tag XML**

Replace content with:
```xml
<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data noupdate="0">

        <record id="rp_associated_tag" model="res.partner.category">
            <field name="name">RP-Associated</field>
            <field name="color">3</field>
            <field name="parent_id" eval="False"/>
        </record>

    </data>
</odoo>
```

- [ ] **Step 2: Deploy, update, verify**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | tail -3"
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT id, name->>'en_US' AS name, color FROM res_partner_category WHERE name->>'en_US' = 'RP-Associated';\""
```
Expected: 1 row.

### Task 8.2: Create Westin Healthcare Inc and Divine Mobility Inc partner records

**Files:**
- Modify: `nexa_coa_setup/data/09_res_partner.xml`

- [ ] **Step 1: Write the partner XML**

Replace content with:
```xml
<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data noupdate="0">

        <record id="partner_westin_healthcare" model="res.partner">
            <field name="name">Westin Healthcare Inc</field>
            <field name="is_company" eval="True"/>
            <field name="company_type">company</field>
            <field name="customer_rank">1</field>
            <field name="supplier_rank">1</field>
            <field name="country_id" ref="base.ca"/>
            <field name="state_id" ref="base.state_ca_on"/>
            <field name="category_id" eval="[(6, 0, [ref('rp_associated_tag')])]"/>
            <field name="property_account_position_id" ref="fp_ca_ontario"/>
            <field name="comment">Associated corporation under common control with Nexa Systems Inc (Gurpreet, owner). Intercompany transactions must be priced at fair market value (ITA s.247). Shared SBD limit per ITA s.125(5.1).</field>
        </record>

        <record id="partner_divine_mobility" model="res.partner">
            <field name="name">Divine Mobility Inc</field>
            <field name="is_company" eval="True"/>
            <field name="company_type">company</field>
            <field name="customer_rank">1</field>
            <field name="supplier_rank">1</field>
            <field name="country_id" ref="base.ca"/>
            <field name="state_id" ref="base.state_ca_on"/>
            <field name="category_id" eval="[(6, 0, [ref('rp_associated_tag')])]"/>
            <field name="property_account_position_id" ref="fp_ca_ontario"/>
            <field name="comment">Associated corporation under common control with Nexa Systems Inc (Gurpreet, owner). See Westin Healthcare Inc for compliance notes.</field>
        </record>

    </data>
</odoo>
```

- [ ] **Step 2: Deploy, update, verify**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | tail -3"
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT p.name, p.customer_rank, p.supplier_rank, p.is_company, fp.name AS fiscal_pos, array_agg(c.name->>'en_US') AS tags FROM res_partner p LEFT JOIN account_fiscal_position fp ON fp.id=p.property_account_position_id LEFT JOIN res_partner_res_partner_category_rel r ON r.partner_id=p.id LEFT JOIN res_partner_category c ON c.id=r.category_id WHERE p.name IN ('Westin Healthcare Inc', 'Divine Mobility Inc') GROUP BY p.id, p.name, p.customer_rank, p.supplier_rank, p.is_company, fp.name ORDER BY p.name;\""
```
Expected: 2 rows, both with customer_rank=1, supplier_rank=1, is_company=t, fiscal_pos="CA — Ontario (Default)", tags including 'RP-Associated'.

- [ ] **Step 3: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/data/08_res_partner_category.xml nexa_coa_setup/data/09_res_partner.xml
git commit -m "feat(nexa_coa_setup): Westin and Divine as associated-corp partners"
```

---

## Phase 9 — Bank Reconciliation Rules

### Task 9.1: Define auto-categorization rules for common vendors

**Files:**
- Modify: `nexa_coa_setup/data/10_account_reconcile_model.xml`

- [ ] **Step 1: Look up account IDs we'll reference**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT id, code_store->>'1' AS code, name->>'en_US' AS name FROM account_account WHERE code_store->>'1' IN ('511100','511110','631100','631200','641100','691100','691200') ORDER BY code_store->>'1';\""
```
Note the IDs.

- [ ] **Step 2: Write the reconciliation rules XML**

Replace content of `nexa_coa_setup/data/10_account_reconcile_model.xml` with:
```xml
<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data noupdate="0">

        <!-- AWS / Amazon Web Services -->
        <record id="rule_aws" model="account.reconcile.model">
            <field name="name">AWS / Amazon Web Services → Cloud Infrastructure</field>
            <field name="rule_type">writeoff_suggestion</field>
            <field name="match_label">contains</field>
            <field name="match_label_param">AMAZON WEB SERVICES</field>
            <field name="line_ids" eval="[(0, 0, {
                'account_id': ref('acct_511100'),
                'amount_type': 'percentage',
                'amount_string': '100',
                'label': 'AWS — Cloud Infrastructure',
            })]"/>
        </record>

        <!-- Hetzner / OVH / DigitalOcean / Linode -->
        <record id="rule_hetzner" model="account.reconcile.model">
            <field name="name">Hetzner → Cloud Infrastructure</field>
            <field name="rule_type">writeoff_suggestion</field>
            <field name="match_label">contains</field>
            <field name="match_label_param">HETZNER</field>
            <field name="line_ids" eval="[(0, 0, {
                'account_id': ref('acct_511100'),
                'amount_type': 'percentage',
                'amount_string': '100',
                'label': 'Hetzner — Cloud Infrastructure',
            })]"/>
        </record>

        <record id="rule_digitalocean" model="account.reconcile.model">
            <field name="name">DigitalOcean → Cloud Infrastructure</field>
            <field name="rule_type">writeoff_suggestion</field>
            <field name="match_label">contains</field>
            <field name="match_label_param">DIGITALOCEAN</field>
            <field name="line_ids" eval="[(0, 0, {
                'account_id': ref('acct_511100'),
                'amount_type': 'percentage',
                'amount_string': '100',
                'label': 'DigitalOcean — Cloud Infrastructure',
            })]"/>
        </record>

        <!-- Cloudflare → CDN -->
        <record id="rule_cloudflare" model="account.reconcile.model">
            <field name="name">Cloudflare → CDN &amp; Edge</field>
            <field name="rule_type">writeoff_suggestion</field>
            <field name="match_label">contains</field>
            <field name="match_label_param">CLOUDFLARE</field>
            <field name="line_ids" eval="[(0, 0, {
                'account_id': ref('acct_511110'),
                'amount_type': 'percentage',
                'amount_string': '100',
                'label': 'Cloudflare — CDN &amp; Edge',
            })]"/>
        </record>

        <!-- GitHub → Dev Tools -->
        <record id="rule_github" model="account.reconcile.model">
            <field name="name">GitHub → Software (Dev Tools)</field>
            <field name="rule_type">writeoff_suggestion</field>
            <field name="match_label">contains</field>
            <field name="match_label_param">GITHUB</field>
            <field name="line_ids" eval="[(0, 0, {
                'account_id': ref('acct_631200'),
                'amount_type': 'percentage',
                'amount_string': '100',
                'label': 'GitHub — Software (Dev Tools)',
            })]"/>
        </record>

        <!-- Microsoft / M365 → Productivity -->
        <record id="rule_microsoft" model="account.reconcile.model">
            <field name="name">Microsoft / M365 → Software (Productivity)</field>
            <field name="rule_type">writeoff_suggestion</field>
            <field name="match_label">contains</field>
            <field name="match_label_param">MICROSOFT</field>
            <field name="line_ids" eval="[(0, 0, {
                'account_id': ref('acct_631100'),
                'amount_type': 'percentage',
                'amount_string': '100',
                'label': 'Microsoft — Software (Productivity)',
            })]"/>
        </record>

        <!-- Stripe fee → Merchant Processing -->
        <record id="rule_stripe_fee" model="account.reconcile.model">
            <field name="name">Stripe fee → Merchant Processing</field>
            <field name="rule_type">writeoff_suggestion</field>
            <field name="match_label">contains</field>
            <field name="match_label_param">STRIPE FEE</field>
            <field name="line_ids" eval="[(0, 0, {
                'account_id': ref('acct_691200'),
                'amount_type': 'percentage',
                'amount_string': '100',
                'label': 'Stripe — Merchant Processing',
            })]"/>
        </record>

        <!-- Google Ads → Advertising Digital -->
        <record id="rule_google_ads" model="account.reconcile.model">
            <field name="name">Google Ads → Advertising (Digital)</field>
            <field name="rule_type">writeoff_suggestion</field>
            <field name="match_label">contains</field>
            <field name="match_label_param">GOOGLE ADS</field>
            <field name="line_ids" eval="[(0, 0, {
                'account_id': ref('acct_641100'),
                'amount_type': 'percentage',
                'amount_string': '100',
                'label': 'Google Ads — Advertising (Digital)',
            })]"/>
        </record>

    </data>
</odoo>
```

- [ ] **Step 3: Deploy, update, verify**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain_staging -u nexa_coa_setup --no-http --stop-after-init 2>&1 | tail -3"
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain_staging -c \"SELECT name FROM account_reconcile_model WHERE name LIKE '%→%' ORDER BY name;\""
```
Expected: 8 reconciliation rules visible.

- [ ] **Step 4: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/data/10_account_reconcile_model.xml
git commit -m "feat(nexa_coa_setup): 8 bank reconciliation rules for common vendors"
```

---

## Phase 10 — End-to-End Verification on Staging

### Task 10.1: Create test invoice for Ontario customer (HST 13%)

**Files:** none — test data only

- [ ] **Step 1: Create a test ON customer and invoice via odoo-shell**

Create `/Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/scripts/test_invoice_on.py`:
```python
env = self.env

# 1. Create or fetch test customer
partner = env['res.partner'].search([('name', '=', 'TEST CUSTOMER ON')], limit=1)
if not partner:
    partner = env['res.partner'].create({
        'name': 'TEST CUSTOMER ON',
        'country_id': env.ref('base.ca').id,
        'state_id': env.ref('base.state_ca_on').id,
        'customer_rank': 1,
    })

# 2. Find or create a SaaS product in SaaS Subscription category
saas_cat = env.ref('nexa_coa_setup.pc_saas')
product = env['product.product'].search([('name', '=', 'TEST SaaS Subscription')], limit=1)
if not product:
    product = env['product.product'].create({
        'name': 'TEST SaaS Subscription',
        'type': 'service',
        'list_price': 100.00,
        'categ_id': saas_cat.id,
    })

# 3. Create invoice
inv = env['account.move'].create({
    'move_type': 'out_invoice',
    'partner_id': partner.id,
    'invoice_line_ids': [(0, 0, {
        'product_id': product.id,
        'quantity': 1,
        'price_unit': 100.00,
    })],
})

print(f"Invoice {inv.name} created")
print(f"  Fiscal position: {inv.fiscal_position_id.name}")
print(f"  Tax on line: {inv.invoice_line_ids[0].tax_ids.mapped('name')}")
print(f"  Subtotal: {inv.amount_untaxed}")
print(f"  Tax: {inv.amount_tax}")
print(f"  Total: {inv.amount_total}")
print(f"  Income account: {inv.invoice_line_ids[0].account_id.code} {inv.invoice_line_ids[0].account_id.name}")

# Don't commit — this is just a test
env.cr.rollback()
print("Test rolled back.")
```

- [ ] **Step 2: Run the test on staging**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec -i odoo-nexa-app odoo shell -c /etc/odoo/odoo.conf -d nexamain_staging --no-http --stop-after-init < /opt/odoo/custom-addons/nexa_coa_setup/scripts/test_invoice_on.py 2>&1 | tail -15"
```

Expected output:
```
Invoice INV/2026/... created
  Fiscal position: CA — Ontario (Default)
  Tax on line: ['13% HST']
  Subtotal: 100.0
  Tax: 13.0
  Total: 113.0
  Income account: 411100 SaaS Subscription Revenue
Test rolled back.
```

If tax shows "5% GST" instead of "13% HST" → fiscal position substitution is broken. Stop and debug.

- [ ] **Step 3: Commit the test script**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/scripts/test_invoice_on.py
git commit -m "test(nexa_coa_setup): ON customer SaaS invoice — HST 13% mapping"
```

### Task 10.2: Create test invoice for US customer (Zero-rated)

**Files:** create `nexa_coa_setup/scripts/test_invoice_us.py`

- [ ] **Step 1: Write the script (similar to test_invoice_on.py but with US partner)**

Create `/Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/scripts/test_invoice_us.py`:
```python
env = self.env

partner = env['res.partner'].search([('name', '=', 'TEST CUSTOMER US')], limit=1)
if not partner:
    partner = env['res.partner'].create({
        'name': 'TEST CUSTOMER US',
        'country_id': env.ref('base.us').id,
        'customer_rank': 1,
    })

saas_cat = env.ref('nexa_coa_setup.pc_saas')
product = env['product.product'].search([('name', '=', 'TEST SaaS Subscription')], limit=1)
if not product:
    product = env['product.product'].create({
        'name': 'TEST SaaS Subscription',
        'type': 'service',
        'list_price': 100.00,
        'categ_id': saas_cat.id,
    })

inv = env['account.move'].create({
    'move_type': 'out_invoice',
    'partner_id': partner.id,
    'invoice_line_ids': [(0, 0, {
        'product_id': product.id,
        'quantity': 1,
        'price_unit': 100.00,
    })],
})

print(f"Invoice {inv.name} created")
print(f"  Fiscal position: {inv.fiscal_position_id.name}")
print(f"  Tax on line: {inv.invoice_line_ids[0].tax_ids.mapped('name')}")
print(f"  Total: {inv.amount_total}")

env.cr.rollback()
print("Test rolled back.")
```

- [ ] **Step 2: Run and verify**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec -i odoo-nexa-app odoo shell -c /etc/odoo/odoo.conf -d nexamain_staging --no-http --stop-after-init < /opt/odoo/custom-addons/nexa_coa_setup/scripts/test_invoice_us.py 2>&1 | tail -10"
```

Expected:
```
Invoice INV/2026/... created
  Fiscal position: Export — United States (Zero-rated)
  Tax on line: ['0% GST']
  Total: 100.0
Test rolled back.
```

- [ ] **Step 3: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/scripts/test_invoice_us.py
git commit -m "test(nexa_coa_setup): US customer SaaS invoice — Zero-rated export"
```

### Task 10.3: Create test invoice for intercompany (Nexa → Westin)

**Files:** create `nexa_coa_setup/scripts/test_invoice_intercompany.py`

- [ ] **Step 1: Write the script**

Create `/Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/scripts/test_invoice_intercompany.py`:
```python
env = self.env

westin = env.ref('nexa_coa_setup.partner_westin_healthcare')

consulting_cat = env.ref('nexa_coa_setup.pc_consulting')
product = env['product.product'].search([('name', '=', 'TEST Consulting Hour')], limit=1)
if not product:
    product = env['product.product'].create({
        'name': 'TEST Consulting Hour',
        'type': 'service',
        'list_price': 150.00,
        'categ_id': consulting_cat.id,
    })

inv = env['account.move'].create({
    'move_type': 'out_invoice',
    'partner_id': westin.id,
    'invoice_line_ids': [(0, 0, {
        'product_id': product.id,
        'quantity': 10,
        'price_unit': 150.00,
    })],
})

print(f"Invoice {inv.name} to {westin.name}")
print(f"  Fiscal position: {inv.fiscal_position_id.name}")
print(f"  Tax on line: {inv.invoice_line_ids[0].tax_ids.mapped('name')}")
print(f"  Subtotal: {inv.amount_untaxed}")
print(f"  Tax: {inv.amount_tax}")
print(f"  Total: {inv.amount_total}")
print(f"  Income account: {inv.invoice_line_ids[0].account_id.code} {inv.invoice_line_ids[0].account_id.name}")
print(f"  Customer tags: {[c.name for c in westin.category_id]}")

env.cr.rollback()
print("Test rolled back.")
```

- [ ] **Step 2: Run and verify**

Run:
```bash
rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
ssh odoo-nexa "docker exec -i odoo-nexa-app odoo shell -c /etc/odoo/odoo.conf -d nexamain_staging --no-http --stop-after-init < /opt/odoo/custom-addons/nexa_coa_setup/scripts/test_invoice_intercompany.py 2>&1 | tail -15"
```

Expected:
```
Invoice INV/2026/... to Westin Healthcare Inc
  Fiscal position: CA — Ontario (Default)
  Tax on line: ['13% HST']
  Subtotal: 1500.0
  Tax: 195.0
  Total: 1695.0
  Income account: 413100 Consulting & Advisory Revenue
  Customer tags: ['RP-Associated']
Test rolled back.
```

- [ ] **Step 3: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/scripts/test_invoice_intercompany.py
git commit -m "test(nexa_coa_setup): intercompany Nexa→Westin invoice"
```

---

## Phase 11 — Apply to Production

### Task 11.1: Final pg_dump of prod BEFORE production install

**Files:** none

- [ ] **Step 1: Take a fresh dump**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db pg_dump -U odoo -d nexamain -F c -Z 9 -f /tmp/nexamain_prefinal_$(date +%Y%m%d_%H%M%S).dump && ls -lh /tmp/nexamain_prefinal_*.dump | tail -1"
scp odoo-nexa:/tmp/nexamain_prefinal_*.dump ~/Backups/odoo-nexa/
echo "$(date -u +%Y-%m-%dT%H:%M:%SZ) — pg_dump pre-final nexa_coa_setup install on prod — $(ls -1 ~/Backups/odoo-nexa/nexamain_prefinal_*.dump | tail -1)" >> ~/Backups/odoo-nexa/RESTORE_LOG.md
```

### Task 11.2: Install nexa_coa_setup on production

**Files:** none

> **🚦 GATE — User confirmation required before this task.** This is the destructive step that touches the live production database. Confirm:
> - [ ] pg_dump from Task 11.1 succeeded and is on local Mac (`~/Backups/odoo-nexa/`)
> - [ ] All staging tests passed (Tasks 10.1, 10.2, 10.3)
> - [ ] No outstanding transactions or active users on prod right now (or business is comfortable with brief disruption)
>
> User must explicitly say "proceed with prod install" before continuing.

- [ ] **Step 1: Install on nexamain (production)**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain -i nexa_coa_setup --no-http --stop-after-init 2>&1 | tail -30"
```
Expected: `Modules loaded.` no traceback. Watch for `archived N unused accounts` and `renamed N legacy accounts` log lines.

- [ ] **Step 2: Verify all checkpoints on production**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d nexamain -c \"
SELECT 'HST# format' AS check_name, (SELECT vat FROM res_partner WHERE id = (SELECT partner_id FROM res_company WHERE id = 1)) AS value
UNION ALL SELECT 'Fiscal year lock', (SELECT fiscalyear_lock_date::text FROM res_company WHERE id = 1)
UNION ALL SELECT 'Active accounts', (SELECT count(*)::text FROM account_account WHERE active = true)
UNION ALL SELECT 'Archived accounts', (SELECT count(*)::text FROM account_account WHERE active = false)
UNION ALL SELECT 'Active taxes', (SELECT count(*)::text FROM account_tax WHERE active = true)
UNION ALL SELECT 'Fiscal positions', (SELECT count(*)::text FROM account_fiscal_position WHERE active = true)
UNION ALL SELECT 'Analytic plans', (SELECT count(*)::text FROM account_analytic_plan)
UNION ALL SELECT 'Partner: Westin', (SELECT count(*)::text FROM res_partner WHERE name = 'Westin Healthcare Inc')
UNION ALL SELECT 'Partner: Divine', (SELECT count(*)::text FROM res_partner WHERE name = 'Divine Mobility Inc');
\""
```

Acceptance check:
- HST# format: `741224877 RT0001`
- Fiscal year lock: `2025-12-31`
- Active accounts: 130-200 (down from 426)
- Archived accounts: 280-370
- Active taxes: ≤ 25
- Fiscal positions: ≥ 8
- Analytic plans: ≥ 3
- Partner: Westin: 1
- Partner: Divine: 1

- [ ] **Step 3: Run all three test invoices on production**

```bash
ssh odoo-nexa "docker exec -i odoo-nexa-app odoo shell -c /etc/odoo/odoo.conf -d nexamain --no-http --stop-after-init < /opt/odoo/custom-addons/nexa_coa_setup/scripts/test_invoice_on.py 2>&1 | tail -10"
ssh odoo-nexa "docker exec -i odoo-nexa-app odoo shell -c /etc/odoo/odoo.conf -d nexamain --no-http --stop-after-init < /opt/odoo/custom-addons/nexa_coa_setup/scripts/test_invoice_us.py 2>&1 | tail -10"
ssh odoo-nexa "docker exec -i odoo-nexa-app odoo shell -c /etc/odoo/odoo.conf -d nexamain --no-http --stop-after-init < /opt/odoo/custom-addons/nexa_coa_setup/scripts/test_invoice_intercompany.py 2>&1 | tail -10"
```

Expected: all three produce the same output they did on staging. All are rolled back — no actual test data persists.

### Task 11.3: Drop the staging DB

**Files:** none

- [ ] **Step 1: Drop nexamain_staging**

Run:
```bash
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d postgres -c 'DROP DATABASE IF EXISTS nexamain_staging;'"
```
Expected: `DROP DATABASE`.

### Task 11.4: Final commit and tag

**Files:** none

- [ ] **Step 1: Tag the deployment**

> **Note**: `git push --tags` writes to the remote — ask user before running.

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git tag -a nexa_coa_setup-v1.0.0 -m "Initial install of nexa_coa_setup on prod nexamain"
# After user confirms remote push is OK:
git push --tags
```

---

## Phase 12 — Documentation & Runbook

### Task 12.1: Write operating runbook in module README

**Files:**
- Modify: `nexa_coa_setup/README.md`

- [ ] **Step 1: Expand README with operating procedures**

Replace `nexa_coa_setup/README.md` content with:
```markdown
# Nexa Systems — Chart of Accounts Setup

Custom Odoo 19 module that configures the chart of accounts, taxes,
fiscal positions, analytic plans, and partner records for Nexa Systems Inc.

## Design reference

See `docs/superpowers/specs/2026-05-12-nexa-coa-design.md`.

## Initial install

ALWAYS take a pg_dump first:
```
ssh odoo-nexa "docker exec odoo-nexa-db pg_dump -U odoo -d nexamain -F c -Z 9 -f /tmp/nexamain_$(date +%Y%m%d).dump"
scp odoo-nexa:/tmp/nexamain_*.dump ~/Backups/odoo-nexa/
```

Then install:
```
ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain -i nexa_coa_setup --no-http --stop-after-init"
```

## Update (when adding new accounts / taxes / fiscal positions)

1. Edit XML in `data/` or hooks in `hooks.py`
2. Sync to server:
   ```
   rsync -avz /Users/gurpreet/Github/Odoo-Modules/nexa_coa_setup/ odoo-nexa:/opt/odoo/custom-addons/nexa_coa_setup/
   ```
3. Run -u:
   ```
   ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf -d nexamain -u nexa_coa_setup --no-http --stop-after-init"
   ```

## Adding a new account

1. Append a `<record id="acct_XXXXXX" model="account.account">` to `data/01_account_account.xml` (use the next free code in the appropriate range)
2. If it's a service/COGS account, also add a matching `product.category` in `data/07_product_category.xml`
3. Sync and update (see above)

## Adding a new project (analytic account)

Don't put projects in XML — create via UI as projects are dynamic.

In Odoo: Accounting → Configuration → Analytic Accounting → Analytic Accounts → New
- Name: descriptive (e.g., "Westin ERP Phase 2")
- Code: `PRJ-YYYY-{CUST}-{SHORTNAME}`
- Plan: Project

## Yearly tasks

- **Jan**: review CCA classes for new asset purchases; ensure assets created against correct 151xxx account
- **Feb**: prepare T2 with accountant; allocate associated-group SBD via Schedule 23
- **Mar**: HST annual return due (March 31 for Dec 31 year-end)
- **Apr**: review fiscal year lock — set to previous Dec 31 once T2 is filed
- **Sep–Dec**: SR&ED analytic report pull; provide to accountant for T661 prep
- **Dec**: year-end review of intercompany pricing for transfer-pricing compliance

## Restore (if catastrophic)

```
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d postgres -c 'DROP DATABASE nexamain;'"
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d postgres -c 'CREATE DATABASE nexamain OWNER odoo;'"
ssh odoo-nexa "docker exec odoo-nexa-db pg_restore -U odoo -d nexamain -j 4 /tmp/nexamain_<date>.dump"
ssh odoo-nexa "docker restart odoo-nexa-app"
```
```

- [ ] **Step 2: Commit**

Run:
```bash
cd /Users/gurpreet/Github/Odoo-Modules
git add nexa_coa_setup/README.md
git commit -m "docs(nexa_coa_setup): operating runbook"
```

---

## Out of Scope (Future Sub-Projects)

These are intentionally NOT in this plan. Each warrants its own spec + plan cycle:

1. **Bank feeds via Plaid** — Odoo Enterprise has Plaid integration; needs credentials, banking partner OAuth, ongoing rule-tuning. Independent from CoA setup.
2. **Historical data reconciliation** — once accountant's Excel records arrive, mapping old transactions into the new account structure. Requires careful approach to respect the 2025-12-31 lock; possibly involves un-locking, posting, re-locking.
3. **Custom Canadian CCA module** — declining-balance + half-year + AccII automation. Only worth it once asset count >50.
4. **Payroll integration** — when first T4 employee is hired; integrate Wagepoint/ADP or Odoo Payroll, drive 215xxx source deductions automatically.
5. **Multi-company Odoo migration** — Westin and Divine currently on separate Odoo instances; future consolidation enables auto-mirrored intercompany invoices.
6. **Approval workflows** — purchase approval thresholds, expense approval per-department limits.
7. **Multi-currency** — USD bank account and currency-rate-live when first US client onboards.
8. **Subscription module configuration** — `sale_subscription` is installed; configuring recurring-billing templates per SaaS product, Stripe integration, auto-renewal email cadence is a per-customer flow handled when first SaaS contract is sold.
9. **Bank journal consolidation** — Section 10 Phase 4 of the spec calls for auditing the 7 bank journals; this is a manual decision per-account (which to keep, which to archive). Best done with the accountant during the historical reconciliation sub-project.

---

## Self-Review Note

This plan was self-reviewed for:

- **Placeholder scan**: no "TBD", "TODO later", or "similar to Task N" — every step contains the actual content needed.
- **Spec coverage**: every section of `docs/superpowers/specs/2026-05-12-nexa-coa-design.md` maps to a phase/task:
  - Section 3 Skeleton → Phase 2 Tasks 2.1-2.6
  - Section 4 Revenue → Phase 2 Task 2.4
  - Section 5 COGS → Phase 2 Task 2.5
  - Section 6 OpEx → Phase 2 Task 2.6
  - Section 7 Capital Assets → Phase 2 Task 2.1 (cost accounts; asset models created on first asset purchase)
  - Section 8 Tax Accounts → Phase 2 Task 2.2 (213xxx) + Phase 5 (cleanup)
  - Section 9 Shareholder/Associated → Phase 2 Task 2.2 (221xxx, 222xxx) + Phase 8 (Westin/Divine partners)
  - Section 10 Analytic Plans → Phase 3
  - Section 11 Tax Setup/Fiscal Positions → Phase 5 + Phase 6
  - Section 12 Cleanup Plan → Phase 4 (archive + rename hooks) + Phase 5 (taxes) + Phase 11 (lock fiscal year via hook)
  - Section 13 Automation Hooks → Phase 7 (product categories) + Phase 9 (bank rec rules)
  - Section 17 Acceptance Criteria → Phase 10 (verification tests) + Phase 11 Task 11.2 (production validation query)
- **Type consistency**: all XMLIDs use the `acct_`/`fp_`/`pc_`/`aa_`/`partner_`/`rule_` prefixes consistently; all account references in Phase 9 (reconcile rules) and Phase 7 (product cats) use account XMLIDs defined in Phase 2.
- **Known potential issues flagged inline**: account 511100 collision (Task 4.2 Step 2 has resolution procedure).