@financica/pcmn

Zero-dependency Belgian PCMN (Plan Comptable Minimum Normalisé) class taxonomy. It maps income-statement and fixed-asset account classes to a small set of economic categories, so any app in the suite classifies revenue, costs and assets the same way. It is deliberately class-level (not a full chart of accounts): the shared thing is the meaning of each PCMN class.

import {
	plCategoryForCode,
	isCashClass,
	fixedAssetGroupForCode,
} from "@financica/pcmn";

plCategoryForCode("700000"); // "revenue"
plCategoryForCode("610000"); // "services"
plCategoryForCode("620200"); // "personnel"
plCategoryForCode("618000"); // "services"  <- the director-remuneration rule
isCashClass("550000"); // true
fixedAssetGroupForCode("23"); // "tangible"

The director-remuneration rule (618)

In the PCMN, the remuneration of a company director/manager who is not employed under a contract of employment (a self-employed dirigeant d'entreprise, the usual case for an SRL/SA founder paying themselves) is booked in account 618, which belongs to class 61 "Services et biens divers" — not class 62 "Rémunérations". plCategoryForCode encodes this so owner pay is never miscounted as personnel, which is what lets a financial plan reconcile against real bookkeeping.

Exports

• PlCategory, PCMN_PL_CLASSES, plCategoryForCode(code) — income-statement classes (60-66 charges, 70-76 income) and the categories they map to.
• DIRECTOR_REMUNERATION_ACCOUNT ("618").
• CASH_CLASSES, isCashClass(code) — liquidity classes 54/55/57.
• FixedAssetGroup, PCMN_FIXED_ASSET_CLASSES, fixedAssetGroupForCode(code) — balance-sheet fixed-asset classes 20-28.

Account codes may be passed at any length (2-digit class up to a full leaf code); classification uses the leading digits.

License

MIT