From f3d942a6e4b11464e5adc446a731cb9ea8da797f Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?Jose=CC=81=20Arturo=20Garci=CC=81a?=
 <jose.arturo.garcia@gmail.com>
Date: Mon, 10 Aug 2026 22:21:31 -0400
Subject: [PATCH] Structure Dominican financial statements

---
 CHANGELOG                   |  5 ++++
 account_chart_do_en.xml     | 55 +++++++++++++++++++++++++++----------
 account_chart_do_es_419.xml | 55 +++++++++++++++++++++++++++----------
 tests/test_module.py        | 30 ++++++++++++++++++--
 tryton.cfg                  |  2 +-
 5 files changed, 113 insertions(+), 34 deletions(-)

diff --git a/CHANGELOG b/CHANGELOG
index 67dc2b8..471bf14 100644
--- a/CHANGELOG
+++ b/CHANGELOG
@@ -1,3 +1,8 @@
+Version 8.0.2 - 2026-08-10
+--------------------------
+* Structure income-statement types under current-period profit or loss, with
+  operating and non-operating sections compatible with Tryton core reports.
+
 Version 8.0.1 - 2026-08-09
 --------------------------
 * Initial release.
diff --git a/account_chart_do_en.xml b/account_chart_do_en.xml
index 6ab84e5..8fdda90 100644
--- a/account_chart_do_en.xml
+++ b/account_chart_do_en.xml
@@ -191,45 +191,70 @@
       <field name="sequence" eval="30"/>
       <field name="statement">balance</field>
     </record>
+    <record id="do_type_profit_loss_en" model="account.account.type.template">
+      <field name="name">Current Period Profit or Loss</field>
+      <field name="parent" ref="do_type_equity_en"/>
+      <field name="sequence" eval="40"/>
+      <field name="statement">income</field>
+    </record>
+    <record id="do_type_operating_section_en" model="account.account.type.template">
+      <field name="name">Operating profit or loss</field>
+      <field name="parent" ref="do_type_profit_loss_en"/>
+      <field name="sequence" eval="10"/>
+      <field name="statement">income</field>
+    </record>
     <record id="do_type_revenue_en" model="account.account.type.template">
       <field name="name">Revenue</field>
-      <field name="parent" ref="do_type_root_en"/>
-      <field name="sequence" eval="40"/>
+      <field name="parent" ref="do_type_operating_section_en"/>
+      <field name="sequence" eval="10"/>
       <field name="statement">income</field>
       <field name="revenue" eval="True"/>
     </record>
-    <record id="do_type_other_income_en" model="account.account.type.template">
-      <field name="name">Other Income and Gains</field>
-      <field name="parent" ref="do_type_root_en"/>
-      <field name="sequence" eval="50"/>
+    <record id="do_type_expenses_en" model="account.account.type.template">
+      <field name="name">Operating costs and expenses</field>
+      <field name="parent" ref="do_type_operating_section_en"/>
+      <field name="sequence" eval="20"/>
       <field name="statement">income</field>
-      <field name="revenue" eval="True"/>
+      <field name="expense" eval="True"/>
     </record>
     <record id="do_type_cogs_en" model="account.account.type.template">
       <field name="name">Cost of Sales and Services</field>
-      <field name="parent" ref="do_type_root_en"/>
-      <field name="sequence" eval="60"/>
+      <field name="parent" ref="do_type_expenses_en"/>
+      <field name="sequence" eval="10"/>
       <field name="statement">income</field>
       <field name="expense" eval="True"/>
     </record>
     <record id="do_type_expense_en" model="account.account.type.template">
       <field name="name">Operational expenses</field>
-      <field name="parent" ref="do_type_root_en"/>
-      <field name="sequence" eval="70"/>
+      <field name="parent" ref="do_type_expenses_en"/>
+      <field name="sequence" eval="20"/>
       <field name="statement">income</field>
       <field name="expense" eval="True"/>
     </record>
+    <record id="do_type_non_operating_section_en" model="account.account.type.template">
+      <field name="name">Non-operating profit or loss</field>
+      <field name="parent" ref="do_type_profit_loss_en"/>
+      <field name="sequence" eval="20"/>
+      <field name="statement">income</field>
+    </record>
+    <record id="do_type_other_income_en" model="account.account.type.template">
+      <field name="name">Other Income and Gains</field>
+      <field name="parent" ref="do_type_non_operating_section_en"/>
+      <field name="sequence" eval="10"/>
+      <field name="statement">income</field>
+      <field name="revenue" eval="True"/>
+    </record>
     <record id="do_type_financial_expense_en" model="account.account.type.template">
       <field name="name">Financial expenses</field>
-      <field name="parent" ref="do_type_root_en"/>
-      <field name="sequence" eval="80"/>
+      <field name="parent" ref="do_type_non_operating_section_en"/>
+      <field name="sequence" eval="20"/>
       <field name="statement">income</field>
       <field name="expense" eval="True"/>
     </record>
     <record id="do_type_income_tax_en" model="account.account.type.template">
       <field name="name">Income Tax</field>
-      <field name="parent" ref="do_type_root_en"/>
-      <field name="sequence" eval="90"/>
+      <field name="parent" ref="do_type_non_operating_section_en"/>
+      <field name="sequence" eval="30"/>
       <field name="statement">income</field>
       <field name="expense" eval="True"/>
     </record>
diff --git a/account_chart_do_es_419.xml b/account_chart_do_es_419.xml
index 11eda86..46eb3cf 100644
--- a/account_chart_do_es_419.xml
+++ b/account_chart_do_es_419.xml
@@ -189,45 +189,70 @@
       <field name="sequence" eval="30" />
       <field name="statement">balance</field>
     </record>
+    <record id="do_type_profit_loss_es_419" model="account.account.type.template">
+      <field name="name">Resultado del período actual</field>
+      <field name="parent" ref="do_type_equity_es_419" />
+      <field name="sequence" eval="40" />
+      <field name="statement">income</field>
+    </record>
+    <record id="do_type_operating_section_es_419" model="account.account.type.template">
+      <field name="name">Resultado de operación</field>
+      <field name="parent" ref="do_type_profit_loss_es_419" />
+      <field name="sequence" eval="10" />
+      <field name="statement">income</field>
+    </record>
     <record id="do_type_revenue_es_419" model="account.account.type.template">
       <field name="name">Ingresos de actividades ordinarias</field>
-      <field name="parent" ref="do_type_root_es_419" />
-      <field name="sequence" eval="40" />
+      <field name="parent" ref="do_type_operating_section_es_419" />
+      <field name="sequence" eval="10" />
       <field name="statement">income</field>
       <field name="revenue" eval="True" />
     </record>
-    <record id="do_type_other_income_es_419" model="account.account.type.template">
-      <field name="name">Otros ingresos y ganancias</field>
-      <field name="parent" ref="do_type_root_es_419" />
-      <field name="sequence" eval="50" />
+    <record id="do_type_expenses_es_419" model="account.account.type.template">
+      <field name="name">Costos y gastos de operación</field>
+      <field name="parent" ref="do_type_operating_section_es_419" />
+      <field name="sequence" eval="20" />
       <field name="statement">income</field>
-      <field name="revenue" eval="True" />
+      <field name="expense" eval="True" />
     </record>
     <record id="do_type_cogs_es_419" model="account.account.type.template">
       <field name="name">Costo de ventas y servicios</field>
-      <field name="parent" ref="do_type_root_es_419" />
-      <field name="sequence" eval="60" />
+      <field name="parent" ref="do_type_expenses_es_419" />
+      <field name="sequence" eval="10" />
       <field name="statement">income</field>
       <field name="expense" eval="True" />
     </record>
     <record id="do_type_expense_es_419" model="account.account.type.template">
       <field name="name">Gastos operacionales</field>
-      <field name="parent" ref="do_type_root_es_419" />
-      <field name="sequence" eval="70" />
+      <field name="parent" ref="do_type_expenses_es_419" />
+      <field name="sequence" eval="20" />
       <field name="statement">income</field>
       <field name="expense" eval="True" />
     </record>
+    <record id="do_type_non_operating_section_es_419" model="account.account.type.template">
+      <field name="name">Resultado no operativo</field>
+      <field name="parent" ref="do_type_profit_loss_es_419" />
+      <field name="sequence" eval="20" />
+      <field name="statement">income</field>
+    </record>
+    <record id="do_type_other_income_es_419" model="account.account.type.template">
+      <field name="name">Otros ingresos y ganancias</field>
+      <field name="parent" ref="do_type_non_operating_section_es_419" />
+      <field name="sequence" eval="10" />
+      <field name="statement">income</field>
+      <field name="revenue" eval="True" />
+    </record>
     <record id="do_type_financial_expense_es_419" model="account.account.type.template">
       <field name="name">Gastos financieros</field>
-      <field name="parent" ref="do_type_root_es_419" />
-      <field name="sequence" eval="80" />
+      <field name="parent" ref="do_type_non_operating_section_es_419" />
+      <field name="sequence" eval="20" />
       <field name="statement">income</field>
       <field name="expense" eval="True" />
     </record>
     <record id="do_type_income_tax_es_419" model="account.account.type.template">
       <field name="name">Impuesto a las ganancias</field>
-      <field name="parent" ref="do_type_root_es_419" />
-      <field name="sequence" eval="90" />
+      <field name="parent" ref="do_type_non_operating_section_es_419" />
+      <field name="sequence" eval="30" />
       <field name="statement">income</field>
       <field name="expense" eval="True" />
     </record>
diff --git a/tests/test_module.py b/tests/test_module.py
index 3754e3c..6f4430c 100644
--- a/tests/test_module.py
+++ b/tests/test_module.py
@@ -565,7 +565,7 @@ class AccountDoUnitTestCase(unittest.TestCase):
                 if line.strip()
                 ]
 
-        self.assertEqual(config.get('tryton', 'version'), '8.0.1')
+        self.assertEqual(config.get('tryton', 'version'), '8.0.2')
         self.assertEqual(
             set(lines('tryton', 'depends')),
             {'account', 'ir'})
@@ -646,7 +646,7 @@ class AccountDoUnitTestCase(unittest.TestCase):
     def test_xml_record_inventory_is_explicit(self):
         expected = {
             'account_chart_do_en.xml': {
-                'account.account.type.template': 36,
+                'account.account.type.template': 40,
                 'account.account.template': 287,
                 },
             'tax_do_en.xml': {
@@ -662,7 +662,7 @@ class AccountDoUnitTestCase(unittest.TestCase):
                 'account.tax.rule.line.template': 34,
                 },
             'account_chart_do_es_419.xml': {
-                'account.account.type.template': 36,
+                'account.account.type.template': 40,
                 'account.account.template': 287,
                 },
             'tax_do_es_419.xml': {
@@ -879,6 +879,30 @@ class AccountDoUnitTestCase(unittest.TestCase):
             types['do_type_retained_earnings']['statement'], 'balance')
         self.assertEqual(types['do_type_revenue']['statement'], 'income')
         self.assertEqual(types['do_type_expense']['statement'], 'income')
+        self.assertEqual(
+            types['do_type_profit_loss']['parent'], 'do_type_equity')
+        self.assertEqual(
+            types['do_type_operating_section']['parent'],
+            'do_type_profit_loss')
+        self.assertEqual(
+            types['do_type_revenue']['parent'],
+            'do_type_operating_section')
+        self.assertEqual(
+            types['do_type_expenses']['parent'],
+            'do_type_operating_section')
+        self.assertEqual(
+            types['do_type_cogs']['parent'], 'do_type_expenses')
+        self.assertEqual(
+            types['do_type_expense']['parent'], 'do_type_expenses')
+        self.assertEqual(
+            types['do_type_non_operating_section']['parent'],
+            'do_type_profit_loss')
+        for account_type in [
+                'do_type_other_income', 'do_type_financial_expense',
+                'do_type_income_tax']:
+            self.assertEqual(
+                types[account_type]['parent'],
+                'do_type_non_operating_section')
         self.assertEqual(
             accounts['do_account_110201']['type'], 'do_type_receivable')
         self.assertEqual(
diff --git a/tryton.cfg b/tryton.cfg
index cff546a..afba38f 100644
--- a/tryton.cfg
+++ b/tryton.cfg
@@ -1,5 +1,5 @@
 [tryton]
-version=8.0.1
+version=8.0.2
 depends:
     account
     ir