buildfor_life_budget/src/lib/server/export/financial.ts

import JSZip from 'jszip';
import { db } from '../db/index.js';
import {
	companies,
	companyLog,
	companyMembers,
	expenses,
	categories,
	projects,
	parties,
	invoices,
	invoiceLineItems,
	budgetAllocations,
	employees,
	salaryHistory,
	payslips,
	payslipLineItems,
	packages,
	externalAccounts,
	externalTransactions,
	users,
	companyAddresses,
	companyAccounts,
	companyAccountTransactions,
	companyDocuments,
	companyDocumentVersions
} from '../db/schema.js';
import { csvBuild } from '$lib/utils/csv.js';
import { CARRIER_LABELS } from '../shipping/index.js';
import { eq, and, sql, asc, inArray } from 'drizzle-orm';
import { alias } from 'drizzle-orm/pg-core';

const PROVIDER_LABELS: Record<string, string> = {
	kasikorn_kbiz: 'Kasikorn K-Biz',
	etherfi: 'Ether.fi',
	manual: 'Manual'
};

function safeName(name: string): string {
	return name.replace(/[^a-zA-Z0-9_-]+/g, '_');
}

/** Build a complete year-scoped financial export ZIP for a company. */
export async function buildFinancialExport(
	companyId: string,
	year: number
): Promise<{ filename: string; bytes: Uint8Array }> {
	const yearStart = `${year}-01-01`;
	const yearEnd = `${year}-12-31`;

	// Company row
	const [company] = await db
		.select()
		.from(companies)
		.where(eq(companies.id, companyId))
		.limit(1);
	if (!company) throw new Error('Company not found');

	const zip = new JSZip();
	const generatedAt = new Date().toISOString();

	// ── README ─────────────────────────────────────────
	zip.file(
		'README.txt',
		[
			`Financial Export`,
			`================`,
			``,
			`Company:    ${company.name}`,
			`Currency:   ${company.currency}`,
			`Year:       ${year}`,
			`Generated:  ${generatedAt}`,
			``,
			`Files:`,
			`  company.csv                 — company record`,
			`  company_accounts.csv        — unified ledger accounts (bank, card, cash, etc.)`,
			`  company_account_transactions.csv — ledger transactions in the selected year`,
			`  company_addresses.csv       — legal/shipping/billing/other addresses`,
			`  company_documents.csv       — uploaded document metadata (files not bundled)`,
			`  projects.csv                — all projects (active + inactive)`,
			`  parties.csv                 — all customers/suppliers (incl. archived; see deletedAt)`,
			`  employees.csv               — all employees (incl. terminated/archived)`,
			`  budget_allocations.csv      — fund movements in the selected year`,
			`  expenses.csv                — expenses dated in the selected year`,
			`  invoices.csv                — invoices issued in the selected year (all statuses)`,
			`  invoice_line_items.csv      — line items for invoices above`,
			`  salary_history.csv          — salary changes effective on/before year end`,
			`  payslips.csv                — payslips for the selected year`,
			`  payslip_line_items.csv      — line items for payslips above`,
			`  packages.csv                — packages created in the selected year`,
			`  external_transactions.csv   — bank/wallet transactions in the selected year`,
			`  company_log.csv             — audit log entries in the selected year`,
			``,
			`Notes:`,
			`  - All money columns use the currency stored on the row (mostly THB).`,
			`  - Reference tables (parties, employees, projects) include soft-deleted rows`,
			`    so historical references resolve. The deletedAt column shows their status.`,
			`  - Invoices include all statuses (draft/sent/paid/overdue/cancelled).`,
			`  - All CSVs are UTF-8 with a BOM for Excel/Thai support.`
		].join('\n')
	);

	// ── company.csv ────────────────────────────────────
	zip.file(
		'company.csv',
		withBom(
			csvBuild([
				['id', 'name', 'description', 'totalBudget', 'currency', 'createdAt', 'deletedAt'],
				[
					company.id,
					company.name,
					company.description ?? '',
					company.totalBudget,
					company.currency,
					company.createdAt.toISOString(),
					company.deletedAt ? company.deletedAt.toISOString() : ''
				]
			])
		)
	);

	// ── company_accounts.csv ───────────────────────────
	{
		const acctRows = await db
			.select()
			.from(companyAccounts)
			.where(eq(companyAccounts.companyId, companyId))
			.orderBy(asc(companyAccounts.accountType), asc(companyAccounts.name));
		const rows: unknown[][] = [
			[
				'id', 'accountType', 'name', 'currency', 'isActive', 'isArchived',
				'bankName', 'accountNumber', 'branch', 'swiftBic', 'iban', 'accountHolderName',
				'cardBrand', 'last4', 'cardholderName', 'expiryMonth', 'expiryYear',
				'creditLimit', 'statementCloseDay', 'paymentDueDay',
				'externalAccountId', 'notes', 'deletedAt', 'createdAt', 'updatedAt'
			]
		];
		for (const a of acctRows) {
			rows.push([
				a.id, a.accountType, a.name, a.currency, a.isActive, a.isArchived,
				a.bankName ?? '', a.accountNumber ?? '', a.branch ?? '', a.swiftBic ?? '',
				a.iban ?? '', a.accountHolderName ?? '',
				a.cardBrand ?? '', a.last4 ?? '', a.cardholderName ?? '',
				a.expiryMonth ?? '', a.expiryYear ?? '',
				a.creditLimit ?? '', a.statementCloseDay ?? '', a.paymentDueDay ?? '',
				a.externalAccountId ?? '', a.notes ?? '',
				a.deletedAt ? a.deletedAt.toISOString() : '',
				a.createdAt.toISOString(), a.updatedAt.toISOString()
			]);
		}
		zip.file('company_accounts.csv', withBom(csvBuild(rows)));
	}

	// ── company_account_transactions.csv ───────────────
	{
		const yearStartDate = new Date(`${year}-01-01T00:00:00Z`);
		const yearEndDate = new Date(`${year}-12-31T23:59:59.999Z`);
		const txRows = await db
			.select({
				id: companyAccountTransactions.id,
				accountId: companyAccountTransactions.accountId,
				accountName: companyAccounts.name,
				type: companyAccountTransactions.type,
				amount: companyAccountTransactions.amount,
				currency: companyAccountTransactions.currency,
				occurredAt: companyAccountTransactions.occurredAt,
				description: companyAccountTransactions.description,
				reference: companyAccountTransactions.reference,
				counterpartyAccountId: companyAccountTransactions.counterpartyAccountId,
				sourceExpenseId: companyAccountTransactions.sourceExpenseId,
				sourceInvoiceId: companyAccountTransactions.sourceInvoiceId,
				sourceExternalTransactionId: companyAccountTransactions.sourceExternalTransactionId,
				fxRate: companyAccountTransactions.fxRate,
				fxAmount: companyAccountTransactions.fxAmount,
				createdAt: companyAccountTransactions.createdAt
			})
			.from(companyAccountTransactions)
			.innerJoin(companyAccounts, eq(companyAccountTransactions.accountId, companyAccounts.id))
			.where(
				and(
					eq(companyAccountTransactions.companyId, companyId),
					sql`${companyAccountTransactions.occurredAt} >= ${yearStartDate}`,
					sql`${companyAccountTransactions.occurredAt} <= ${yearEndDate}`
				)
			)
			.orderBy(
				asc(companyAccountTransactions.occurredAt),
				asc(companyAccountTransactions.createdAt)
			);
		const rows: unknown[][] = [
			[
				'id', 'accountId', 'accountName', 'type', 'amount', 'currency',
				'occurredAt', 'description', 'reference',
				'counterpartyAccountId', 'sourceExpenseId', 'sourceInvoiceId',
				'sourceExternalTransactionId', 'fxRate', 'fxAmount', 'createdAt'
			]
		];
		for (const t of txRows) {
			rows.push([
				t.id, t.accountId, t.accountName, t.type, t.amount, t.currency,
				t.occurredAt.toISOString(), t.description ?? '', t.reference ?? '',
				t.counterpartyAccountId ?? '', t.sourceExpenseId ?? '',
				t.sourceInvoiceId ?? '', t.sourceExternalTransactionId ?? '',
				t.fxRate ?? '', t.fxAmount ?? '',
				t.createdAt.toISOString()
			]);
		}
		zip.file('company_account_transactions.csv', withBom(csvBuild(rows)));
	}

	// ── company_addresses.csv ──────────────────────────
	{
		const addrRows = await db
			.select()
			.from(companyAddresses)
			.where(eq(companyAddresses.companyId, companyId))
			.orderBy(asc(companyAddresses.type));
		const rows: unknown[][] = [
			[
				'id', 'type', 'label', 'recipient',
				'addressLine1', 'addressLine2', 'subdistrict', 'district', 'province',
				'postalCode', 'country', 'contactPerson', 'contactPhone',
				'isDefault', 'notes', 'createdAt', 'updatedAt'
			]
		];
		for (const a of addrRows) {
			rows.push([
				a.id, a.type, a.label ?? '', a.recipient ?? '',
				a.addressLine1 ?? '', a.addressLine2 ?? '', a.subdistrict ?? '',
				a.district ?? '', a.province ?? '', a.postalCode ?? '', a.country,
				a.contactPerson ?? '', a.contactPhone ?? '',
				a.isDefault, a.notes ?? '',
				a.createdAt.toISOString(), a.updatedAt.toISOString()
			]);
		}
		zip.file('company_addresses.csv', withBom(csvBuild(rows)));
	}

	// ── company_documents.csv ──────────────────────────
	{
		const docRows = await db
			.select()
			.from(companyDocuments)
			.where(eq(companyDocuments.companyId, companyId))
			.orderBy(asc(companyDocuments.category), asc(companyDocuments.title));

		// Latest version per document (joined)
		const latestByDoc = new Map<
			string,
			{
				versionNumber: number;
				fileName: string;
				mimeType: string;
				sizeBytes: number;
				uploadedBy: string | null;
				uploadedAt: Date;
			}
		>();
		if (docRows.length > 0) {
			const versionRows = await db
				.select({
					documentId: companyDocumentVersions.documentId,
					versionNumber: companyDocumentVersions.versionNumber,
					fileName: companyDocumentVersions.fileName,
					mimeType: companyDocumentVersions.mimeType,
					sizeBytes: companyDocumentVersions.sizeBytes,
					uploadedBy: companyDocumentVersions.uploadedBy,
					uploadedAt: companyDocumentVersions.uploadedAt
				})
				.from(companyDocumentVersions)
				.where(
					inArray(
						companyDocumentVersions.documentId,
						docRows.map((d) => d.id)
					)
				);
			for (const v of versionRows) {
				const existing = latestByDoc.get(v.documentId);
				if (!existing || v.versionNumber > existing.versionNumber) {
					latestByDoc.set(v.documentId, v);
				}
			}
		}

		const rows: unknown[][] = [
			[
				'id', 'category', 'customLabel', 'title', 'description', 'expiresAt',
				'currentVersion', 'currentFilename', 'currentSizeBytes', 'currentMimeType',
				'uploadedBy', 'uploadedAt', 'deletedAt', 'createdAt', 'updatedAt'
			]
		];
		for (const d of docRows) {
			const latest = latestByDoc.get(d.id);
			rows.push([
				d.id, d.category, d.customLabel ?? '', d.title, d.description ?? '',
				d.expiresAt ?? '',
				latest?.versionNumber ?? '',
				latest?.fileName ?? '',
				latest?.sizeBytes ?? '',
				latest?.mimeType ?? '',
				latest?.uploadedBy ?? '',
				latest?.uploadedAt.toISOString() ?? '',
				d.deletedAt ? d.deletedAt.toISOString() : '',
				d.createdAt.toISOString(), d.updatedAt.toISOString()
			]);
		}
		zip.file('company_documents.csv', withBom(csvBuild(rows)));
	}

	// ── projects.csv ────────────────────────────────────
	const projectRows = await db
		.select()
		.from(projects)
		.where(eq(projects.companyId, companyId))
		.orderBy(asc(projects.name));
	{
		const rows: unknown[][] = [
			['id', 'name', 'description', 'allocatedBudget', 'isActive', 'createdAt', 'updatedAt']
		];
		for (const p of projectRows) {
			rows.push([
				p.id,
				p.name,
				p.description ?? '',
				p.allocatedBudget,
				p.isActive,
				p.createdAt.toISOString(),
				p.updatedAt.toISOString()
			]);
		}
		zip.file('projects.csv', withBom(csvBuild(rows)));
	}

	// ── parties.csv ─────────────────────────────────────
	const partyRows = await db
		.select()
		.from(parties)
		.where(eq(parties.companyId, companyId))
		.orderBy(asc(parties.name));
	{
		const rows: unknown[][] = [
			[
				'id', 'name', 'type', 'contactPerson', 'email', 'phone', 'website',
				'taxId', 'addressLine1', 'addressLine2', 'city', 'postalCode', 'country',
				'paymentTerms', 'notes', 'isActive', 'deletedAt', 'createdAt', 'updatedAt'
			]
		];
		for (const p of partyRows) {
			rows.push([
				p.id, p.name, p.type, p.contactPerson ?? '', p.email ?? '', p.phone ?? '', p.website ?? '',
				p.taxId ?? '', p.addressLine1 ?? '', p.addressLine2 ?? '', p.city ?? '',
				p.postalCode ?? '', p.country ?? '', p.paymentTerms ?? '', p.notes ?? '',
				p.isActive, p.deletedAt ? p.deletedAt.toISOString() : '',
				p.createdAt.toISOString(), p.updatedAt.toISOString()
			]);
		}
		zip.file('parties.csv', withBom(csvBuild(rows)));
	}

	// ── employees.csv ───────────────────────────────────
	const employeeRows = await db
		.select()
		.from(employees)
		.where(eq(employees.companyId, companyId))
		.orderBy(asc(employees.firstName));
	{
		const rows: unknown[][] = [
			[
				'id', 'employeeCode', 'firstName', 'lastName', 'displayName', 'email', 'phone',
				'position', 'department', 'hireDate', 'terminationDate', 'nationalId', 'taxId',
				'bankName', 'bankAccount',
				// Personal
				'dateOfBirth', 'gender', 'nationality', 'maritalStatus',
				// Address
				'addressLine1', 'addressLine2', 'subdistrict', 'district', 'province', 'postalCode', 'country',
				// Emergency contact
				'emergencyContactName', 'emergencyContactPhone', 'emergencyContactRelationship',
				'isActive', 'deletedAt', 'createdAt', 'updatedAt'
			]
		];
		for (const e of employeeRows) {
			rows.push([
				e.id, e.employeeCode ?? '', e.firstName, e.lastName, e.displayName ?? '',
				e.email ?? '', e.phone ?? '', e.position ?? '', e.department ?? '',
				e.hireDate, e.terminationDate ?? '', e.nationalId ?? '', e.taxId ?? '',
				e.bankName ?? '', e.bankAccount ?? '',
				e.dateOfBirth ?? '', e.gender ?? '', e.nationality ?? '', e.maritalStatus ?? '',
				e.addressLine1 ?? '', e.addressLine2 ?? '', e.subdistrict ?? '', e.district ?? '',
				e.province ?? '', e.postalCode ?? '', e.country ?? '',
				e.emergencyContactName ?? '', e.emergencyContactPhone ?? '', e.emergencyContactRelationship ?? '',
				e.isActive, e.deletedAt ? e.deletedAt.toISOString() : '',
				e.createdAt.toISOString(), e.updatedAt.toISOString()
			]);
		}
		zip.file('employees.csv', withBom(csvBuild(rows)));
	}

	// ── budget_allocations.csv ──────────────────────────
	{
		const allocRows = await db
			.select({
				id: budgetAllocations.id,
				projectId: budgetAllocations.projectId,
				projectName: projects.name,
				amount: budgetAllocations.amount,
				note: budgetAllocations.note,
				allocatedBy: budgetAllocations.allocatedBy,
				allocatorName: users.displayName,
				allocatorEmail: users.email,
				createdAt: budgetAllocations.createdAt
			})
			.from(budgetAllocations)
			.innerJoin(projects, eq(budgetAllocations.projectId, projects.id))
			.leftJoin(users, eq(budgetAllocations.allocatedBy, users.id))
			.where(
				and(
					eq(budgetAllocations.companyId, companyId),
					sql`extract(year from ${budgetAllocations.createdAt}) = ${year}`
				)
			)
			.orderBy(asc(budgetAllocations.createdAt));

		const rows: unknown[][] = [
			['id', 'projectId', 'projectName', 'amount', 'note', 'allocatedBy', 'allocatorName', 'allocatorEmail', 'createdAt']
		];
		for (const a of allocRows) {
			rows.push([
				a.id, a.projectId, a.projectName, a.amount, a.note ?? '',
				a.allocatedBy, a.allocatorName ?? '', a.allocatorEmail ?? '',
				a.createdAt.toISOString()
			]);
		}
		zip.file('budget_allocations.csv', withBom(csvBuild(rows)));
	}

	// ── expenses.csv ───────────────────────────────────
	{
		const submitter = alias(users, 'submitter');
		const approver = alias(users, 'approver');
		const expRows = await db
			.select({
				id: expenses.id,
				title: expenses.title,
				description: expenses.description,
				amount: expenses.amount,
				currency: expenses.currency,
				status: expenses.status,
				expenseDate: expenses.expenseDate,
				receiptUrl: expenses.receiptUrl,
				rejectionReason: expenses.rejectionReason,
				reviewedAt: expenses.reviewedAt,
				createdAt: expenses.createdAt,
				projectId: expenses.projectId,
				projectName: projects.name,
				categoryId: expenses.categoryId,
				categoryName: categories.name,
				partyId: expenses.partyId,
				partyName: parties.name,
				submittedBy: expenses.submittedBy,
				submitterName: submitter.displayName,
				submitterEmail: submitter.email,
				approvedBy: expenses.approvedBy,
				approverName: approver.displayName,
				approverEmail: approver.email
			})
			.from(expenses)
			.innerJoin(projects, eq(expenses.projectId, projects.id))
			.leftJoin(categories, eq(expenses.categoryId, categories.id))
			.leftJoin(parties, eq(expenses.partyId, parties.id))
			.leftJoin(submitter, eq(expenses.submittedBy, submitter.id))
			.leftJoin(approver, eq(expenses.approvedBy, approver.id))
			.where(
				and(
					eq(projects.companyId, companyId),
					sql`extract(year from ${expenses.expenseDate}) = ${year}`
				)
			)
			.orderBy(asc(expenses.expenseDate));

		const rows: unknown[][] = [
			[
				'id', 'expenseDate', 'title', 'description', 'amount', 'currency', 'status',
				'projectId', 'projectName', 'categoryId', 'categoryName',
				'partyId', 'partyName', 'submittedBy', 'submitterName', 'submitterEmail',
				'approvedBy', 'approverName', 'approverEmail', 'rejectionReason', 'receiptUrl',
				'reviewedAt', 'createdAt'
			]
		];
		for (const e of expRows) {
			rows.push([
				e.id, e.expenseDate, e.title, e.description ?? '', e.amount, e.currency, e.status,
				e.projectId, e.projectName ?? '', e.categoryId ?? '', e.categoryName ?? '',
				e.partyId ?? '', e.partyName ?? '', e.submittedBy, e.submitterName ?? '', e.submitterEmail ?? '',
				e.approvedBy ?? '', e.approverName ?? '', e.approverEmail ?? '',
				e.rejectionReason ?? '', e.receiptUrl ?? '',
				e.reviewedAt ? e.reviewedAt.toISOString() : '', e.createdAt.toISOString()
			]);
		}
		zip.file('expenses.csv', withBom(csvBuild(rows)));
	}

	// ── invoices.csv + invoice_line_items.csv ──────────
	let invoiceIds: string[] = [];
	{
		const invRows = await db
			.select({
				id: invoices.id,
				invoiceNumber: invoices.invoiceNumber,
				direction: invoices.direction,
				status: invoices.status,
				issueDate: invoices.issueDate,
				dueDate: invoices.dueDate,
				subtotal: invoices.subtotal,
				vat: invoices.vat,
				total: invoices.total,
				currency: invoices.currency,
				partyId: invoices.partyId,
				partyName: parties.name,
				expenseId: invoices.expenseId,
				expenseTitle: expenses.title,
				notes: invoices.notes,
				pdfPath: invoices.pdfPath,
				createdAt: invoices.createdAt,
				updatedAt: invoices.updatedAt
			})
			.from(invoices)
			.innerJoin(parties, eq(invoices.partyId, parties.id))
			.leftJoin(expenses, eq(invoices.expenseId, expenses.id))
			.where(
				and(
					eq(invoices.companyId, companyId),
					sql`extract(year from ${invoices.issueDate}) = ${year}`
				)
			)
			.orderBy(asc(invoices.issueDate));
		invoiceIds = invRows.map((i) => i.id);

		const rows: unknown[][] = [
			[
				'id', 'invoiceNumber', 'direction', 'status', 'issueDate', 'dueDate',
				'subtotal', 'vat', 'total', 'currency',
				'partyId', 'partyName', 'expenseId', 'expenseTitle',
				'notes', 'pdfPath', 'createdAt', 'updatedAt'
			]
		];
		for (const i of invRows) {
			rows.push([
				i.id, i.invoiceNumber, i.direction, i.status, i.issueDate, i.dueDate ?? '',
				i.subtotal, i.vat, i.total, i.currency,
				i.partyId, i.partyName ?? '', i.expenseId ?? '', i.expenseTitle ?? '',
				i.notes ?? '', i.pdfPath ?? '',
				i.createdAt.toISOString(), i.updatedAt.toISOString()
			]);
		}
		zip.file('invoices.csv', withBom(csvBuild(rows)));
	}
	{
		const liRows =
			invoiceIds.length === 0
				? []
				: await db
						.select({
							id: invoiceLineItems.id,
							invoiceId: invoiceLineItems.invoiceId,
							invoiceNumber: invoices.invoiceNumber,
							description: invoiceLineItems.description,
							quantity: invoiceLineItems.quantity,
							unitPrice: invoiceLineItems.unitPrice,
							total: invoiceLineItems.total
						})
						.from(invoiceLineItems)
						.innerJoin(invoices, eq(invoiceLineItems.invoiceId, invoices.id))
						.where(inArray(invoiceLineItems.invoiceId, invoiceIds));

		const rows: unknown[][] = [
			['id', 'invoiceId', 'invoiceNumber', 'description', 'quantity', 'unitPrice', 'total']
		];
		for (const l of liRows) {
			rows.push([l.id, l.invoiceId, l.invoiceNumber, l.description, l.quantity, l.unitPrice, l.total]);
		}
		zip.file('invoice_line_items.csv', withBom(csvBuild(rows)));
	}

	// ── salary_history.csv (effective on/before year-end) ──
	{
		const setBy = alias(users, 'set_by_user');
		const salRows = await db
			.select({
				id: salaryHistory.id,
				employeeId: salaryHistory.employeeId,
				employeeFirstName: employees.firstName,
				employeeLastName: employees.lastName,
				effectiveFrom: salaryHistory.effectiveFrom,
				grossSalary: salaryHistory.grossSalary,
				currency: salaryHistory.currency,
				note: salaryHistory.note,
				setBy: salaryHistory.setBy,
				setByName: setBy.displayName,
				createdAt: salaryHistory.createdAt
			})
			.from(salaryHistory)
			.innerJoin(employees, eq(salaryHistory.employeeId, employees.id))
			.leftJoin(setBy, eq(salaryHistory.setBy, setBy.id))
			.where(
				and(
					eq(employees.companyId, companyId),
					sql`${salaryHistory.effectiveFrom} <= ${yearEnd}`
				)
			)
			.orderBy(asc(salaryHistory.effectiveFrom));

		const rows: unknown[][] = [
			['id', 'employeeId', 'employeeName', 'effectiveFrom', 'grossSalary', 'currency', 'note', 'setBy', 'setByName', 'createdAt']
		];
		for (const s of salRows) {
			rows.push([
				s.id, s.employeeId, `${s.employeeFirstName} ${s.employeeLastName}`,
				s.effectiveFrom, s.grossSalary, s.currency, s.note ?? '',
				s.setBy, s.setByName ?? '', s.createdAt.toISOString()
			]);
		}
		zip.file('salary_history.csv', withBom(csvBuild(rows)));
	}

	// ── payslips.csv + payslip_line_items.csv ──────────
	let payslipIds: string[] = [];
	{
		const psRows = await db
			.select({
				id: payslips.id,
				employeeId: payslips.employeeId,
				employeeFirstName: employees.firstName,
				employeeLastName: employees.lastName,
				periodYear: payslips.periodYear,
				periodMonth: payslips.periodMonth,
				grossSalary: payslips.grossSalary,
				overtime: payslips.overtime,
				bonus: payslips.bonus,
				otherEarnings: payslips.otherEarnings,
				ssoEmployee: payslips.ssoEmployee,
				ssoEmployer: payslips.ssoEmployer,
				incomeTax: payslips.incomeTax,
				otherDeductions: payslips.otherDeductions,
				netPay: payslips.netPay,
				currency: payslips.currency,
				status: payslips.status,
				finalizedAt: payslips.finalizedAt,
				paidAt: payslips.paidAt,
				generatedBy: payslips.generatedBy,
				generatedByName: users.displayName,
				createdAt: payslips.createdAt
			})
			.from(payslips)
			.innerJoin(employees, eq(payslips.employeeId, employees.id))
			.leftJoin(users, eq(payslips.generatedBy, users.id))
			.where(
				and(eq(payslips.companyId, companyId), eq(payslips.periodYear, String(year)))
			)
			.orderBy(asc(payslips.periodMonth));
		payslipIds = psRows.map((p) => p.id);

		const rows: unknown[][] = [
			[
				'id', 'employeeId', 'employeeName', 'periodYear', 'periodMonth',
				'grossSalary', 'overtime', 'bonus', 'otherEarnings',
				'ssoEmployee', 'ssoEmployer', 'incomeTax', 'otherDeductions', 'netPay',
				'currency', 'status', 'finalizedAt', 'paidAt',
				'generatedBy', 'generatedByName', 'createdAt'
			]
		];
		for (const p of psRows) {
			rows.push([
				p.id, p.employeeId, `${p.employeeFirstName} ${p.employeeLastName}`,
				p.periodYear, p.periodMonth,
				p.grossSalary, p.overtime, p.bonus, p.otherEarnings,
				p.ssoEmployee, p.ssoEmployer, p.incomeTax, p.otherDeductions, p.netPay,
				p.currency, p.status,
				p.finalizedAt ? p.finalizedAt.toISOString() : '',
				p.paidAt ? p.paidAt.toISOString() : '',
				p.generatedBy, p.generatedByName ?? '',
				p.createdAt.toISOString()
			]);
		}
		zip.file('payslips.csv', withBom(csvBuild(rows)));
	}
	{
		const liRows =
			payslipIds.length === 0
				? []
				: await db
						.select({
							id: payslipLineItems.id,
							payslipId: payslipLineItems.payslipId,
							payslipPeriod: sql<string>`${payslips.periodYear} || '-' || lpad(${payslips.periodMonth}::text, 2, '0')`,
							employeeFirstName: employees.firstName,
							employeeLastName: employees.lastName,
							type: payslipLineItems.type,
							label: payslipLineItems.label,
							amount: payslipLineItems.amount,
							isStatutory: payslipLineItems.isStatutory
						})
						.from(payslipLineItems)
						.innerJoin(payslips, eq(payslipLineItems.payslipId, payslips.id))
						.innerJoin(employees, eq(payslips.employeeId, employees.id))
						.where(inArray(payslipLineItems.payslipId, payslipIds));

		const rows: unknown[][] = [
			['id', 'payslipId', 'payslipPeriod', 'employeeName', 'type', 'label', 'amount', 'isStatutory']
		];
		for (const l of liRows) {
			rows.push([
				l.id, l.payslipId, l.payslipPeriod,
				`${l.employeeFirstName} ${l.employeeLastName}`,
				l.type, l.label, l.amount, l.isStatutory
			]);
		}
		zip.file('payslip_line_items.csv', withBom(csvBuild(rows)));
	}

	// ── packages.csv ───────────────────────────────────
	{
		const customsInv = alias(invoices, 'customs_inv');
		const linkedInv = alias(invoices, 'linked_inv');
		const pkgRows = await db
			.select({
				id: packages.id,
				direction: packages.direction,
				carrier: packages.carrier,
				trackingNumber: packages.trackingNumber,
				status: packages.status,
				currentLocation: packages.currentLocation,
				description: packages.description,
				recipientName: packages.recipientName,
				estimatedDelivery: packages.estimatedDelivery,
				shippedAt: packages.shippedAt,
				deliveredAt: packages.deliveredAt,
				weightKg: packages.weightKg,
				shippingCost: packages.shippingCost,
				currency: packages.currency,
				notes: packages.notes,
				invoiceId: packages.invoiceId,
				linkedInvoiceNumber: linkedInv.invoiceNumber,
				customsInvoiceId: packages.customsInvoiceId,
				customsInvoiceNumber: customsInv.invoiceNumber,
				expenseId: packages.expenseId,
				partyId: packages.partyId,
				partyName: parties.name,
				createdAt: packages.createdAt
			})
			.from(packages)
			.leftJoin(linkedInv, eq(packages.invoiceId, linkedInv.id))
			.leftJoin(customsInv, eq(packages.customsInvoiceId, customsInv.id))
			.leftJoin(parties, eq(packages.partyId, parties.id))
			.where(
				and(
					eq(packages.companyId, companyId),
					sql`extract(year from ${packages.createdAt}) = ${year}`
				)
			)
			.orderBy(asc(packages.createdAt));

		const rows: unknown[][] = [
			[
				'id', 'direction', 'carrier', 'carrierLabel', 'trackingNumber', 'status',
				'currentLocation', 'description', 'recipientName',
				'estimatedDelivery', 'shippedAt', 'deliveredAt',
				'weightKg', 'shippingCost', 'currency', 'notes',
				'invoiceId', 'linkedInvoiceNumber',
				'customsInvoiceId', 'customsInvoiceNumber',
				'expenseId', 'partyId', 'partyName', 'createdAt'
			]
		];
		for (const p of pkgRows) {
			rows.push([
				p.id, p.direction, p.carrier, CARRIER_LABELS[p.carrier as keyof typeof CARRIER_LABELS] ?? p.carrier,
				p.trackingNumber, p.status,
				p.currentLocation ?? '', p.description ?? '', p.recipientName ?? '',
				p.estimatedDelivery ?? '',
				p.shippedAt ? p.shippedAt.toISOString() : '',
				p.deliveredAt ? p.deliveredAt.toISOString() : '',
				p.weightKg ?? '', p.shippingCost ?? '', p.currency, p.notes ?? '',
				p.invoiceId ?? '', p.linkedInvoiceNumber ?? '',
				p.customsInvoiceId ?? '', p.customsInvoiceNumber ?? '',
				p.expenseId ?? '', p.partyId ?? '', p.partyName ?? '',
				p.createdAt.toISOString()
			]);
		}
		zip.file('packages.csv', withBom(csvBuild(rows)));
	}

	// ── external_transactions.csv ──────────────────────
	{
		const txRows = await db
			.select({
				id: externalTransactions.id,
				accountId: externalTransactions.accountId,
				accountName: externalAccounts.displayName,
				provider: externalAccounts.provider,
				externalId: externalTransactions.externalId,
				occurredAt: externalTransactions.occurredAt,
				amount: externalTransactions.amount,
				currency: externalTransactions.currency,
				direction: externalTransactions.direction,
				description: externalTransactions.description,
				counterparty: externalTransactions.counterparty,
				matchedExpenseId: externalTransactions.matchedExpenseId,
				matchedExpenseTitle: expenses.title
			})
			.from(externalTransactions)
			.innerJoin(externalAccounts, eq(externalTransactions.accountId, externalAccounts.id))
			.leftJoin(expenses, eq(externalTransactions.matchedExpenseId, expenses.id))
			.where(
				and(
					eq(externalTransactions.companyId, companyId),
					sql`extract(year from ${externalTransactions.occurredAt}) = ${year}`
				)
			)
			.orderBy(asc(externalTransactions.occurredAt));

		const rows: unknown[][] = [
			[
				'id', 'occurredAt', 'accountId', 'accountName', 'provider', 'providerLabel',
				'externalId', 'amount', 'currency', 'direction',
				'description', 'counterparty',
				'matchedExpenseId', 'matchedExpenseTitle'
			]
		];
		for (const t of txRows) {
			rows.push([
				t.id, t.occurredAt.toISOString(), t.accountId, t.accountName ?? '',
				t.provider, PROVIDER_LABELS[t.provider as string] ?? t.provider,
				t.externalId, t.amount, t.currency, t.direction,
				t.description ?? '', t.counterparty ?? '',
				t.matchedExpenseId ?? '', t.matchedExpenseTitle ?? ''
			]);
		}
		zip.file('external_transactions.csv', withBom(csvBuild(rows)));
	}

	// ── company_log.csv ────────────────────────────────
	{
		const logRows = await db
			.select({
				id: companyLog.id,
				event: companyLog.event,
				description: companyLog.description,
				metadata: companyLog.metadata,
				userId: companyLog.userId,
				userName: users.displayName,
				userEmail: users.email,
				createdAt: companyLog.createdAt
			})
			.from(companyLog)
			.leftJoin(users, eq(companyLog.userId, users.id))
			.where(
				and(
					eq(companyLog.companyId, companyId),
					sql`extract(year from ${companyLog.createdAt}) = ${year}`
				)
			)
			.orderBy(asc(companyLog.createdAt));

		const rows: unknown[][] = [
			['id', 'createdAt', 'event', 'description', 'metadata', 'userId', 'userName', 'userEmail']
		];
		for (const l of logRows) {
			rows.push([
				l.id, l.createdAt.toISOString(), l.event, l.description,
				l.metadata ?? '', l.userId ?? '', l.userName ?? '', l.userEmail ?? ''
			]);
		}
		zip.file('company_log.csv', withBom(csvBuild(rows)));
	}

	// Touch unused-import lint: companyMembers — referenced for future expansion
	void companyMembers;

	const bytes = await zip.generateAsync({ type: 'uint8array', compression: 'DEFLATE' });
	const filename = `financial-export-${safeName(company.name)}-${year}.zip`;
	return { filename, bytes };
}

function withBom(s: string): string {
	return '\uFEFF' + s;
}