Odoo-Modules/nexa_coa_setup/README.md

Nexa Systems — Chart of Accounts Setup

Odoo 19 module that installs and maintains Nexa Systems Inc's chart of accounts, taxes, fiscal positions, analytic plans, partner records, and seeded standard products.

• Design reference: docs/superpowers/specs/2026-05-12-nexa-coa-design.md
• Implementation plan: docs/superpowers/plans/2026-05-12-nexa-coa-setup.md
• Target: odoo-nexa (192.168.1.111), database nexamain

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Chart of accounts at a glance

Range	Purpose	Examples
1010-1090	Cash & bank	1010 Scotia 9309, 1030 BMO, 1040 RBC, 1070 Scotia CC, 1090 Suspense
1100-1130	Accounts receivable	1100 Customers, 1120 Due From Shareholder, 1130 Due From Associated Corps
1210-1230	Tax assets	1210 HST/GST ITC Receivable, 1220 Instalments, 1230 QST Refund
1510-1750	Capital assets + accumulated depreciation	1510 Computers (CCA 50), 1550 Software (CCA 14.1)
2010-2130	Trade AP + sales tax	2010 Vendors, 2110 HST Collected, 2120 QST Collected, 2130 Net Payable
2210-2330	Payroll + corporate tax payable	2210 Fed Tax W/H, 2220 CPP, 2230 EI
2510-2590	Shareholder + intercompany	2510 Due To Shareholder, 2520 Long-term Loan, 2590 Due To Associated
3010-3590	Equity + retained earnings	3010 Common Shares, 3510 RE Current Year, 3590 Dividends Declared
4010-4050	Recurring revenue	4010 SaaS, 4020 Hosting, 4030 Support, 4040 Domain Pass-through, 4050 Setup
4110-4160	Project revenue	4110 Custom Software, 4120 Web App, 4130 Website, 4140 ERP, 4150 Mobile
4210-4230	Services revenue (hourly)	4210 Consulting, 4220 Training, 4230 Tech Support
4310-4320	Reseller revenue	4310 Software resale, 4320 Hardware resale
4910-4930	Revenue adjustments	4910 Discounts, 4920 Returns, 4930 Bad Debt Recovery
5010-5910	Direct costs (COGS)	5010 Cloud Infrastructure, 5210 Sub Labour CA (SR&ED-eligible)
6010-6092	Personnel — T4 employees	6010 Dev salaries (SR&ED proxy base), 6040 Owner salary
6110-6120	Contract labour (non-project)	6110 Canadian, 6120 Foreign
6210-6270	Office & facilities	6210 Rent, 6220 Home Office, 6240 Internet & Phone
6310-6350	Software subs (internal)	6310 Productivity, 6320 Dev Tools, 6340 Security
6410-6450	Marketing & sales	6410 Digital Ads, 6450 Own Website
6510-6540	Professional fees	6510 Legal, 6520 Accounting, 6530 Tax Prep
6610-6650	Insurance	6620 Professional Liability / E&O, 6630 Cyber
6710-6740	Travel & entertainment	6710 Travel, 6720 M&E (50% deductible)
6810-6840	Training & development
6910-6960	Banking & finance	6910 Bank fees, 6920 Stripe/merchant, 6960 Late penalties (non-deductible)
7010-7050	Other	7010 Bad Debt, 7020 Donations, 7030 Fines (non-deductible), 7050 Depreciation

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Standard products (seeded)

All 14 starter products auto-route to the right income account via their category. Use as-is, duplicate to create variants, or override prices per customer/quote.

SKU	Description	Default	Income →
SAAS-BASIC	SaaS Subscription — Basic	per-customer	4010
HOST-S/M/L	Hosting Small/Medium/Large	$49/$149/$299 mo	4020
SUPPORT-RET	Support Retainer (4 hrs/mo)	$640 mo	4030
SETUP-FEE	Setup / Onboarding Fee	$500	4050
DEV-SOFTWARE	Custom Software Dev	$160 / hr	4110
DEV-WEBAPP	Custom Web App Dev	$160 / hr	4120
DEV-WEBSITE	Custom Website Dev	$160 / hr	4130
ERP-IMPL	ERP Implementation	$175 / hr	4140
CONSULT	Consulting & Advisory	$200 / hr	4210
TRAINING	Training & Workshop	$120 / hr	4220
TECH-SUPPORT	Technical Support — Hourly	$160 / hr	4230
RESALE-SW	Software License (template)	per-quote	4310

Product file uses noupdate=1 so your price/description edits persist across module updates.

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Fiscal positions (automatic tax handling)

Tax routing is determined by customer billing address — you don't pick the tax manually on invoices.

Position	Auto-applies to	Sales tax
CA — Ontario (Default)	ON customers	13% HST
CA — Atlantic	NB, NS, PE, NL	15% HST
CA — Quebec	QC	5% GST + 9.975% QST
CA — BC	BC	5% GST (PST handled per-product if applicable)
CA — Prairies / Territories	AB, MB, SK, YT, NT, NU	5% GST
Export — US	All US customers	0% (Zero-rated)
Export — International	Manual	0% (Zero-rated)
Tax Exempt	Manual (cert-holders)	0%

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Analytic plans

Three orthogonal tagging plans on every transaction:

Plan	Tags	Used for
Customer Project	One per engagement (e.g. PRJ-2026-WESTIN-ERP)	Project P&L, billable-hour realization, WIP
Department	DEPT-DEV, DEPT-SALES, DEPT-ADMIN, DEPT-HOSTING	Cost allocation, departmental P&L
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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Install / update

Always pg_dump first.

ssh odoo-nexa "STAMP=\$(date +%Y%m%d_%H%M%S) && \
  docker exec odoo-nexa-db pg_dump -U odoo -d nexamain -F c -Z 9 \
    > /tmp/nexamain_\${STAMP}.dump"
scp odoo-nexa:/tmp/nexamain_*.dump ~/Backups/odoo-nexa/

Deploy module changes (Mac → server; rsync isn't available, use tar):

cd /Users/gurpreet/Github/Odoo-Modules && \
  tar czf - nexa_coa_setup | \
  ssh odoo-nexa "cd /opt/odoo/custom-addons && \
    sudo rm -rf nexa_coa_setup && sudo tar xzf - && \
    sudo chown -R 1000:1000 nexa_coa_setup"

Install (first time on a database):

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 (after editing XML or hooks):

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"

Restore from backup (only if catastrophic):

DUMP=~/Backups/odoo-nexa/nexamain_<timestamp>.dump
scp "$DUMP" odoo-nexa:/tmp/
ssh odoo-nexa "docker exec odoo-nexa-db psql -U odoo -d postgres -c \
  'DROP DATABASE nexamain;' && \
  docker exec odoo-nexa-db psql -U odoo -d postgres -c \
  'CREATE DATABASE nexamain OWNER odoo;' && \
  cat $DUMP | docker exec -i odoo-nexa-db pg_restore -U odoo -d nexamain && \
  docker restart odoo-nexa-app"

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Yearly close calendar

Nexa is an annual HST filer and an annual T2 filer (fiscal year-end Dec 31).

When	What	Notes
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.
Jan-Feb	Pull SR&ED analytic report. Filter on SR&ED Tag analytic plan. Export.	Hand off to accountant for T661 prep.
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.
Mar 31	T2 balance due (CCPC).	T2 return itself is due June 30.
Mar-Apr	Set fiscalyear_lock_date to prior Dec 31 via Accounting > Configuration > Settings > Lock Dates.	Prevents accidental back-dating into closed period.
Jun 30	T2 corporate income tax return due. Schedule 23 allocates SBD + SR&ED expenditure limits across Nexa / Westin / Divine.	Associated-group calculation.
Quarterly	Pay HST instalments (if prior net tax ≥ $3k).	Track via 1220 Instalments Paid.
Sep-Dec	Yearly review of intercompany pricing (Nexa ↔ Westin / Divine).	Transfer-pricing compliance — must be fair market value.

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Common tasks

Add a new GL account

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.
2. Deploy + -u (see Install/Update above).
3. Verify: psql -d nexamain -c "SELECT code, name FROM ... WHERE code = 'NNNN';"

Add a new product

For ad-hoc / per-customer items, just create via UI:

• Sales > Products > New → set name, price, Product Category (this drives the income account).
• The fiscal position auto-applies tax when invoicing.

For new standard catalog items, append to data/11_products.xml (uses noupdate=1 so a re-install won't overwrite UI edits).

Add a new analytic account (project, department, SR&ED tag)

Projects are dynamic — create via UI:

• Accounting > Configuration > Analytic Accounting > Analytic Accounts > New
• Code: PRJ-{YYYY}-{CUST}-{SHORTNAME} (e.g. PRJ-2026-WESTIN-ERP-PHASE2)
• Plan: Customer Project

For departments or new SR&ED tags, edit data/06_account_analytic_account.xml + deploy + -u.

Set the fiscal year lock

Accounting > Configuration > Settings > Lock Dates > set Lock Date to Dec 31 of the prior fiscal year. Requires:

• All bank statement lines for the period reconciled / cleared / deleted
• Final accountant adjustments posted

The post_init_hook attempts this automatically at install but tolerates failure (logs a warning instead) — set it manually once the books are clean.

Reclassify a wrongly-categorized historical invoice line

Two ways:

• 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.
• Proper way (audit-trail clean): Reset invoice to draft, edit, re-post. Requires admin permissions + un-reconciling any payment first.

Pull SR&ED data at year-end

-- Eligible salaries summary
SELECT aa.code, aa.name, ROUND(SUM(aml.debit - aml.credit)::numeric, 2) AS amount
FROM account_move_line aml
JOIN account_analytic_line aal ON aal.move_line_id = aml.id
JOIN account_analytic_account aa ON aa.id = aal.account_id
JOIN account_analytic_plan ap ON ap.id = aa.plan_id
WHERE ap.name = 'SR&ED Tag'
  AND aml.date BETWEEN '2026-01-01' AND '2026-12-31'
  AND aa.code <> 'NOT-ELIGIBLE'
GROUP BY aa.code, aa.name
ORDER BY aa.code;

Plus pull eligible contractor invoices: customer = Nexa, vendor in Canada (arm's length), tagged SRED-CONTRACTOR-CA-ARM-LENGTH.

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Compliance flags (do not forget)

• 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.
• 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).
• Transfer pricing (s.247): Nexa invoicing Westin / Divine must be at fair market value. Document the methodology; penalty is 10% of any adjustment.
• GST/HST cadence: currently annual. Once Nexa-only revenue clears $1.5M, CRA auto-moves you to quarterly filing.
• QC QST registration: required if Nexa has any QC customers and revenue > $30k. Separate from federal CRA registration.
• Quick Method GST/HST: likely unavailable — the $400k threshold is checked against the associated-group total (Nexa + Westin + Divine combined).
• 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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Implementation scripts (one-shot, idempotent)

All under scripts/ — preserved for audit reference; not run by the module itself. Already executed against prod.

Script	What it did
fix_gl_codes.py	Renumbered 119100/119900 → 115200/115900 and 511105 → 511100
convert_to_4digit.py	Renumbered 128 Nexa accounts from 6-digit l10n_ca style to clean 4-digit
convert_l10nca_to_4digit.py	Renumbered 12 retained l10n_ca legacy accounts (Bank/AR/AP/HST) to 4-digit
fix_invoice_1127.py	Reclassified Entech invoice 1127's 17 lines + reassigned 14 product templates to proper categories
reclass_historical_411000.py	Batch-reclassified 200 historical invoice lines from legacy 411000 by keyword rules
test_invoices.py	End-to-end invoice tests (ON HST, US zero-rated, QC GST+QST, intercompany)

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Open items (manual follow-ups)

• Set fiscal year lock at 2025-12-31 once unreconciled bank statement lines are cleared
• Verify HST# format display on customer invoice PDFs (stored as 741224877RT0001; some Canadian accountants prefer 741224877 RT0001 with space — change via UI if needed)
• When first T4 employee is hired: configure payroll (Wagepoint / ADP / Odoo Payroll), set up source deduction journal automation, decide on payroll cadence
• When first USD invoice arrives: add USD bank account (1020 reserved), enable currency_rate_live cron, configure multi-currency on company
• When asset count grows: install custom CCA module OR keep maintaining CCA schedule via accountant's spreadsheet