2737bc481c
Expands README into a full ops guide covering: - Chart of accounts at a glance (4-digit ranges + examples) - Standard products catalog with SKUs and income routing - Fiscal positions with auto-detect rules - Three analytic plans + their tag conventions - Install / update / deploy / restore commands - Yearly close calendar (HST Mar 31, T2 Jun 30, SR&ED prep timeline) - Common tasks (add account, add product, add analytic, lock FY, reclassify invoice, pull SR&ED data) - Compliance flags (associated-corp SBD sharing, s.15(2) loans, transfer pricing, HST cadence triggers, specified-employee SR&ED cap) - Implementation scripts table (audit reference) - Open items checklist for future manual follow-ups Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
262 lines
13 KiB
Markdown
262 lines
13 KiB
Markdown
# Nexa Systems — Chart of Accounts Setup
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Odoo 19 module that installs and maintains Nexa Systems Inc's chart of
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accounts, taxes, fiscal positions, analytic plans, partner records, and
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seeded standard products.
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- **Design reference**: `docs/superpowers/specs/2026-05-12-nexa-coa-design.md`
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- **Implementation plan**: `docs/superpowers/plans/2026-05-12-nexa-coa-setup.md`
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- **Target**: odoo-nexa (192.168.1.111), database `nexamain`
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---
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## Chart of accounts at a glance
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| Range | Purpose | Examples |
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|---|---|---|
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| `1010-1090` | Cash & bank | 1010 Scotia 9309, 1030 BMO, 1040 RBC, 1070 Scotia CC, 1090 Suspense |
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| `1100-1130` | Accounts receivable | 1100 Customers, 1120 Due From Shareholder, 1130 Due From Associated Corps |
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| `1210-1230` | Tax assets | 1210 HST/GST ITC Receivable, 1220 Instalments, 1230 QST Refund |
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| `1510-1750` | Capital assets + accumulated depreciation | 1510 Computers (CCA 50), 1550 Software (CCA 14.1) |
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| `2010-2130` | Trade AP + sales tax | 2010 Vendors, 2110 HST Collected, 2120 QST Collected, 2130 Net Payable |
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| `2210-2330` | Payroll + corporate tax payable | 2210 Fed Tax W/H, 2220 CPP, 2230 EI |
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| `2510-2590` | Shareholder + intercompany | 2510 Due To Shareholder, 2520 Long-term Loan, 2590 Due To Associated |
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| `3010-3590` | Equity + retained earnings | 3010 Common Shares, 3510 RE Current Year, 3590 Dividends Declared |
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| `4010-4050` | Recurring revenue | 4010 SaaS, 4020 Hosting, 4030 Support, 4040 Domain Pass-through, 4050 Setup |
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| `4110-4160` | Project revenue | 4110 Custom Software, 4120 Web App, 4130 Website, 4140 ERP, 4150 Mobile |
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| `4210-4230` | Services revenue (hourly) | 4210 Consulting, 4220 Training, 4230 Tech Support |
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| `4310-4320` | Reseller revenue | 4310 Software resale, 4320 Hardware resale |
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| `4910-4930` | Revenue adjustments | 4910 Discounts, 4920 Returns, 4930 Bad Debt Recovery |
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| `5010-5910` | Direct costs (COGS) | 5010 Cloud Infrastructure, 5210 Sub Labour CA (SR&ED-eligible) |
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| `6010-6092` | Personnel — T4 employees | 6010 Dev salaries (SR&ED proxy base), 6040 Owner salary |
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| `6110-6120` | Contract labour (non-project) | 6110 Canadian, 6120 Foreign |
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| `6210-6270` | Office & facilities | 6210 Rent, 6220 Home Office, 6240 Internet & Phone |
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| `6310-6350` | Software subs (internal) | 6310 Productivity, 6320 Dev Tools, 6340 Security |
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| `6410-6450` | Marketing & sales | 6410 Digital Ads, 6450 Own Website |
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| `6510-6540` | Professional fees | 6510 Legal, 6520 Accounting, 6530 Tax Prep |
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| `6610-6650` | Insurance | 6620 Professional Liability / E&O, 6630 Cyber |
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| `6710-6740` | Travel & entertainment | 6710 Travel, 6720 M&E (50% deductible) |
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| `6810-6840` | Training & development | |
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| `6910-6960` | Banking & finance | 6910 Bank fees, 6920 Stripe/merchant, 6960 Late penalties (non-deductible) |
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| `7010-7050` | Other | 7010 Bad Debt, 7020 Donations, 7030 Fines (non-deductible), 7050 Depreciation |
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---
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## Standard products (seeded)
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All 14 starter products auto-route to the right income account via their
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category. Use as-is, duplicate to create variants, or override prices per
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customer/quote.
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| SKU | Description | Default | Income → |
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|---|---|---|---|
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| `SAAS-BASIC` | SaaS Subscription — Basic | per-customer | 4010 |
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| `HOST-S/M/L` | Hosting Small/Medium/Large | $49/$149/$299 mo | 4020 |
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| `SUPPORT-RET` | Support Retainer (4 hrs/mo) | $640 mo | 4030 |
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| `SETUP-FEE` | Setup / Onboarding Fee | $500 | 4050 |
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| `DEV-SOFTWARE` | Custom Software Dev | $160 / hr | 4110 |
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| `DEV-WEBAPP` | Custom Web App Dev | $160 / hr | 4120 |
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| `DEV-WEBSITE` | Custom Website Dev | $160 / hr | 4130 |
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| `ERP-IMPL` | ERP Implementation | $175 / hr | 4140 |
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| `CONSULT` | Consulting & Advisory | $200 / hr | 4210 |
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| `TRAINING` | Training & Workshop | $120 / hr | 4220 |
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| `TECH-SUPPORT` | Technical Support — Hourly | $160 / hr | 4230 |
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| `RESALE-SW` | Software License (template) | per-quote | 4310 |
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Product file uses `noupdate=1` so your price/description edits persist
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across module updates.
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---
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## Fiscal positions (automatic tax handling)
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Tax routing is determined by customer billing address — you don't pick
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the tax manually on invoices.
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| Position | Auto-applies to | Sales tax |
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| CA — Ontario (Default) | ON customers | 13% HST |
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| CA — Atlantic | NB, NS, PE, NL | 15% HST |
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| CA — Quebec | QC | 5% GST + 9.975% QST |
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| CA — BC | BC | 5% GST (PST handled per-product if applicable) |
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| CA — Prairies / Territories | AB, MB, SK, YT, NT, NU | 5% GST |
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| Export — US | All US customers | 0% (Zero-rated) |
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| Export — International | Manual | 0% (Zero-rated) |
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| Tax Exempt | Manual (cert-holders) | 0% |
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---
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## Analytic plans
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Three orthogonal tagging plans on every transaction:
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| Plan | Tags | Used for |
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| **Customer Project** | One per engagement (e.g. `PRJ-2026-WESTIN-ERP`) | Project P&L, billable-hour realization, WIP |
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| **Department** | DEPT-DEV, DEPT-SALES, DEPT-ADMIN, DEPT-HOSTING | Cost allocation, departmental P&L |
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| **SR&ED Tag** | SRED-T4-DEV-SALARY, SRED-SPECIFIED-EMPLOYEE, SRED-CONTRACTOR-CA-ARM-LENGTH, SRED-CONTRACTOR-CA-NON-ARM-LENGTH, SRED-MATERIALS-CONSUMED, SRED-OVERHEAD-PROXY-BASIS, NOT-ELIGIBLE | T661 SR&ED filing |
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---
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## Install / update
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**Always pg_dump first.**
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```bash
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ssh odoo-nexa "STAMP=\$(date +%Y%m%d_%H%M%S) && \
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docker exec odoo-nexa-db pg_dump -U odoo -d nexamain -F c -Z 9 \
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> /tmp/nexamain_\${STAMP}.dump"
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scp odoo-nexa:/tmp/nexamain_*.dump ~/Backups/odoo-nexa/
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```
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**Deploy module changes** (Mac → server; rsync isn't available, use tar):
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```bash
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cd /Users/gurpreet/Github/Odoo-Modules && \
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tar czf - nexa_coa_setup | \
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ssh odoo-nexa "cd /opt/odoo/custom-addons && \
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sudo rm -rf nexa_coa_setup && sudo tar xzf - && \
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sudo chown -R 1000:1000 nexa_coa_setup"
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```
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**Install (first time on a database)**:
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```bash
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ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf \
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-d nexamain -i nexa_coa_setup --no-http --stop-after-init"
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```
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**Update (after editing XML or hooks)**:
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```bash
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ssh odoo-nexa "docker exec odoo-nexa-app odoo -c /etc/odoo/odoo.conf \
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-d nexamain -u nexa_coa_setup --no-http --stop-after-init"
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```
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**Restore from backup** (only if catastrophic):
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```bash
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DUMP=~/Backups/odoo-nexa/nexamain_<timestamp>.dump
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scp "$DUMP" odoo-nexa:/tmp/
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ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d postgres -c \
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'DROP DATABASE nexamain;' && \
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docker exec odoo-nexa-db psql -U odoo -d postgres -c \
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'CREATE DATABASE nexamain OWNER odoo;' && \
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cat $DUMP | docker exec -i odoo-nexa-db pg_restore -U odoo -d nexamain && \
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docker restart odoo-nexa-app"
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```
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---
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## Yearly close calendar
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Nexa is an annual HST filer and an annual T2 filer (fiscal year-end Dec 31).
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| When | What | Notes |
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| **Jan** | Confirm asset purchases for the year, assign correct CCA class accounts (1510-1560) | Class 50 hardware @ 55% DB (AccII = 82.5% Y1 through 2027). Class 14.1 software @ 100% Y1. |
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| **Jan-Feb** | Pull SR&ED analytic report. Filter on SR&ED Tag analytic plan. Export. | Hand off to accountant for T661 prep. |
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| **Mar 31** | **HST/GST annual return due**. Line 105 = sum of 2110, Line 108 = sum of 1210 ITC. | Pay any net tax + first quarterly instalment if prior year > $3k. |
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| **Mar 31** | **T2 balance due** (CCPC). | T2 return itself is due June 30. |
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| **Mar-Apr** | Set fiscalyear_lock_date to prior Dec 31 via Accounting > Configuration > Settings > Lock Dates. | Prevents accidental back-dating into closed period. |
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| **Jun 30** | **T2 corporate income tax return due**. Schedule 23 allocates SBD + SR&ED expenditure limits across Nexa / Westin / Divine. | Associated-group calculation. |
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| **Quarterly** | Pay HST instalments (if prior net tax ≥ $3k). | Track via 1220 Instalments Paid. |
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| **Sep-Dec** | Yearly review of intercompany pricing (Nexa ↔ Westin / Divine). | Transfer-pricing compliance — must be fair market value. |
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---
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## Common tasks
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### Add a new GL account
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1. Append a `<record id="acct_NNNN" model="account.account">` to `data/01_account_account.xml` using the next free 4-digit code in the relevant range.
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2. Deploy + `-u` (see Install/Update above).
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3. Verify: `psql -d nexamain -c "SELECT code, name FROM ... WHERE code = 'NNNN';"`
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### Add a new product
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For ad-hoc / per-customer items, just create via UI:
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- Sales > Products > New → set name, price, **Product Category** (this drives the income account).
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- The fiscal position auto-applies tax when invoicing.
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For new standard catalog items, append to `data/11_products.xml` (uses `noupdate=1` so a re-install won't overwrite UI edits).
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### Add a new analytic account (project, department, SR&ED tag)
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Projects are dynamic — create via UI:
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- Accounting > Configuration > Analytic Accounting > Analytic Accounts > New
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- Code: `PRJ-{YYYY}-{CUST}-{SHORTNAME}` (e.g. `PRJ-2026-WESTIN-ERP-PHASE2`)
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- Plan: **Customer Project**
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For departments or new SR&ED tags, edit `data/06_account_analytic_account.xml` + deploy + `-u`.
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### Set the fiscal year lock
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Accounting > Configuration > Settings > Lock Dates > set `Lock Date` to Dec 31 of the prior fiscal year. Requires:
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- All bank statement lines for the period reconciled / cleared / deleted
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- Final accountant adjustments posted
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The `post_init_hook` attempts this automatically at install but tolerates failure (logs a warning instead) — set it manually once the books are clean.
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### Reclassify a wrongly-categorized historical invoice line
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Two ways:
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- **In place (no PDF change)**: SQL `UPDATE account_move_line SET account_id = <new_id> WHERE id = <line_id>;`. Used in `scripts/fix_invoice_1127.py` and `scripts/reclass_historical_411000.py` as references.
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- **Proper way (audit-trail clean)**: Reset invoice to draft, edit, re-post. Requires admin permissions + un-reconciling any payment first.
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### Pull SR&ED data at year-end
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```sql
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-- Eligible salaries summary
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SELECT aa.code, aa.name, ROUND(SUM(aml.debit - aml.credit)::numeric, 2) AS amount
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FROM account_move_line aml
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JOIN account_analytic_line aal ON aal.move_line_id = aml.id
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JOIN account_analytic_account aa ON aa.id = aal.account_id
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JOIN account_analytic_plan ap ON ap.id = aa.plan_id
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WHERE ap.name = 'SR&ED Tag'
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AND aml.date BETWEEN '2026-01-01' AND '2026-12-31'
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AND aa.code <> 'NOT-ELIGIBLE'
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GROUP BY aa.code, aa.name
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ORDER BY aa.code;
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```
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Plus pull eligible contractor invoices: customer = Nexa, vendor in Canada (arm's length), tagged `SRED-CONTRACTOR-CA-ARM-LENGTH`.
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---
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## Compliance flags (do not forget)
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- **Associated corporations**: Westin Healthcare Inc + Divine Mobility Inc share Nexa's $500k SBD limit and $3M SR&ED expenditure limit. **Annual Schedule 23 filing** allocates these across the group.
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- **Subsection 15(2)**: Shareholder loans outstanding > 1 year past fiscal year-end become **taxable to Gurpreet personally**. Track 2510 (short-term) vs 2520 (long-term commercial loan).
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- **Transfer pricing (s.247)**: Nexa invoicing Westin / Divine must be at fair market value. Document the methodology; penalty is 10% of any adjustment.
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- **GST/HST cadence**: currently annual. Once Nexa-only revenue clears **$1.5M**, CRA auto-moves you to quarterly filing.
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- **QC QST registration**: required if Nexa has any QC customers and revenue > $30k. Separate from federal CRA registration.
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- **Quick Method GST/HST**: **likely unavailable** — the $400k threshold is checked against the associated-group total (Nexa + Westin + Divine combined).
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- **Specified employee SR&ED cap**: Gurpreet's SR&ED-eligible salary is capped at 75% of basic salary (no bonuses), and only counts if paid via T4 payroll.
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---
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## Implementation scripts (one-shot, idempotent)
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All under `scripts/` — preserved for audit reference; not run by the module
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itself. Already executed against prod.
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| Script | What it did |
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| `fix_gl_codes.py` | Renumbered 119100/119900 → 115200/115900 and 511105 → 511100 |
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| `convert_to_4digit.py` | Renumbered 128 Nexa accounts from 6-digit l10n_ca style to clean 4-digit |
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| `convert_l10nca_to_4digit.py` | Renumbered 12 retained l10n_ca legacy accounts (Bank/AR/AP/HST) to 4-digit |
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| `fix_invoice_1127.py` | Reclassified Entech invoice 1127's 17 lines + reassigned 14 product templates to proper categories |
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| `reclass_historical_411000.py` | Batch-reclassified 200 historical invoice lines from legacy 411000 by keyword rules |
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| `test_invoices.py` | End-to-end invoice tests (ON HST, US zero-rated, QC GST+QST, intercompany) |
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---
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## Open items (manual follow-ups)
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- [ ] Set fiscal year lock at 2025-12-31 once unreconciled bank statement lines are cleared
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- [ ] Verify HST# format display on customer invoice PDFs (stored as `741224877RT0001`; some Canadian accountants prefer `741224877 RT0001` with space — change via UI if needed)
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- [ ] When first T4 employee is hired: configure payroll (Wagepoint / ADP / Odoo Payroll), set up source deduction journal automation, decide on payroll cadence
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- [ ] When first USD invoice arrives: add USD bank account (1020 reserved), enable currency_rate_live cron, configure multi-currency on company
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- [ ] When asset count grows: install custom CCA module OR keep maintaining CCA schedule via accountant's spreadsheet
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