From 19d0e653a3a1636c523bc9a73b61f226c1a0c370 Mon Sep 17 00:00:00 2001
From: null <koga.industries@gmail.com>
Date: Wed, 10 Jun 2026 20:09:25 -0500
Subject: [PATCH] feat(utils): add money.js with integer-cents arithmetic
 helpers (batch 0.38.2)

---
 utils/money.js | 88 ++++++++++++++++++++++++++++++++++++++++++++++++++
 1 file changed, 88 insertions(+)
 create mode 100644 utils/money.js

diff --git a/utils/money.js b/utils/money.js
new file mode 100644
index 0000000..3b64100
--- /dev/null
+++ b/utils/money.js
@@ -0,0 +1,88 @@
+'use strict';
+
+/**
+ * Money utilities — integer-cents core.
+ *
+ * All arithmetic runs in integer cents so sums and rounding are exact;
+ * floats only appear at the edges (DB columns that still store dollar
+ * REALs, API payloads, display formatting).
+ *
+ * Storage units today:
+ *   - bills / payments / monthly_bill_state / budgets / income: dollars (REAL)
+ *   - SimpleFIN transactions / financial_accounts:              cents (INTEGER)
+ *
+ * The planned v1.03 migration (see docs/cents-migration-plan.md) converts the
+ * dollar columns to integer cents. Until then, services work in dollars at
+ * their boundaries and these helpers guarantee cent-exact math internally.
+ */
+
+/**
+ * Dollars (number or string like "$1,234.56") → integer cents.
+ * null/undefined/'' → null. Unparseable input → NaN (caller validates).
+ */
+function toCents(dollars) {
+  if (dollars === null || dollars === undefined || dollars === '') return null;
+  const n = typeof dollars === 'string'
+    ? Number(dollars.replace(/[$,\s]/g, ''))
+    : Number(dollars);
+  if (!Number.isFinite(n)) return NaN;
+  return Math.round(n * 100);
+}
+
+/** Integer cents → dollar number (for API payloads). null/undefined → null. */
+function fromCents(cents) {
+  if (cents === null || cents === undefined) return null;
+  const n = Number(cents);
+  if (!Number.isFinite(n)) return null;
+  return n / 100;
+}
+
+/**
+ * Round a dollar amount to the nearest cent, exactly.
+ * Drop-in replacement for the old `Math.round(x * 100) / 100` helpers.
+ */
+function roundMoney(value) {
+  const cents = toCents(value);
+  return cents === null || Number.isNaN(cents) ? 0 : cents / 100;
+}
+
+/**
+ * Cent-exact sum of dollar amounts. Replaces float `reduce((s, x) => s + x)`
+ * chains, which accumulate binary representation error.
+ *
+ * sumMoney([0.1, 0.2])                      → 0.3 (not 0.30000000000000004)
+ * sumMoney(rows, r => r.amount)             → picks a field
+ */
+function sumMoney(values, pick) {
+  let total = 0;
+  for (const v of values) {
+    const raw = pick ? pick(v) : v;
+    const cents = toCents(raw);
+    if (cents !== null && !Number.isNaN(cents)) total += cents;
+  }
+  return total / 100;
+}
+
+/**
+ * Multiply a dollar amount by a factor (interest rate, proration, etc.),
+ * rounding the result to the nearest cent.
+ */
+function mulMoney(dollars, factor) {
+  const cents = toCents(dollars);
+  if (cents === null || Number.isNaN(cents) || !Number.isFinite(factor)) return 0;
+  return Math.round(cents * factor) / 100;
+}
+
+const _usd = new Intl.NumberFormat('en-US', { minimumFractionDigits: 2, maximumFractionDigits: 2 });
+
+/** Dollar number → "$1,234.56". null/undefined → "$0.00". */
+function formatUSD(dollars) {
+  return '$' + _usd.format(Number(dollars) || 0);
+}
+
+/** Integer cents → "$1,234.56". */
+function formatCentsUSD(cents) {
+  return formatUSD(fromCents(cents) ?? 0);
+}
+
+module.exports = { toCents, fromCents, roundMoney, sumMoney, mulMoney, formatUSD, formatCentsUSD };