app/services/coa_initializer.py

from sqlalchemy.orm import Session
from app.db.models import Account, TaxLine, AccountTaxMapping

def initialize_startup_coa(db: Session, user_id: str):
    """
    Creates a standard Chart of Accounts (COA) for a new startup user
    and maps those accounts to the correct IRS Tax Lines.
    """
    # 1. Create the standard buckets (Accounts)
    accounts_data = [
        # ASSETS
        {"name": "Checking Account",           "type": "ASSET",     "desc": "Primary business bank account"},

        # LIABILITIES
        {"name": "Credit Card",                "type": "LIABILITY",  "desc": "Corporate credit card liability"},

        # REVENUE
        {"name": "Revenue",                    "type": "REVENUE",    "desc": "Customer payments and sales income"},
        {"name": "SaaS Subscriptions Revenue", "type": "REVENUE",    "desc": "Recurring software subscription revenue"},

        # EXPENSES — SG&A (Sales, General & Admin) — Kruze Consulting / Pilot.com standard
        {"name": "Payroll",                    "type": "EXPENSE",    "desc": "W-2 gross wages and salaries"},
        {"name": "Payroll Taxes",              "type": "EXPENSE",    "desc": "Employer FICA, FUTA, SUTA"},
        {"name": "Software Subscriptions",     "type": "EXPENSE",    "desc": "AWS, GitHub, Slack, Notion, Figma"},
        {"name": "Advertising",                "type": "EXPENSE",    "desc": "Google Ads, Facebook, LinkedIn"},
        {"name": "Travel",                     "type": "EXPENSE",    "desc": "Flights, hotels, car rental"},
        {"name": "Meals & Entertainment",      "type": "EXPENSE",    "desc": "Client dinners, team meals (50% deductible)"},
        {"name": "Rent & Office",              "type": "EXPENSE",    "desc": "Office lease, co-working space (WeWork)"},
        {"name": "Professional Services",      "type": "EXPENSE",    "desc": "Legal, accounting, consulting fees"},
        {"name": "Utilities & Communications", "type": "EXPENSE",    "desc": "Internet, phone, electricity"},
        {"name": "Insurance",                  "type": "EXPENSE",    "desc": "Business, D&O, E&O insurance"},
        {"name": "Office Supplies",            "type": "EXPENSE",    "desc": "Stationery, equipment, hardware"},
        {"name": "Contractor Payments",        "type": "EXPENSE",    "desc": "1099-NEC independent contractors"},
        {"name": "Bank Fees",                  "type": "EXPENSE",    "desc": "Wire fees, monthly bank charges"},
    ]
    
    for acc in accounts_data:
        new_account = Account(
            user_id=user_id,
            name=acc["name"],
            account_type=acc["type"],
            description=acc["desc"]
        )
        db.add(new_account)
    
    db.commit()
    print(f"✅ Generated Chart of Accounts for User {user_id}")
    
    # In the future, we will add the TaxLine mappings here!