reflect gains and losses and other comprehensive income

[epogrebnyak]

Accounts	Temporary aggregate in intermediate account	Permanently accumulate in capital account
revenue, expenses	earnings_summary	re (retained earnings)
gains, losses	oci_summary	aoci (accumulated other compehensive income)

https://www.fasb.org/Page/Document?pdf=Concepts_Statement_8-Chapter_4-Elements.pdf&title=CONCEPTS%20STATEMENT%20NO.%208%E2%80%94CONCEPTUAL%20FRAMEWORK%20FOR%20FINANCIAL%20REPORTING%E2%80%94CHAPTER%204,%20ELEMENTS%20OF%20FINANCIAL%20STATEMENTS

https://minfin.gov.ru/ru/perfomance/accounting/accounting/standart/positions/

[epogrebnyak]

Pulling re:

• retained earnings re aggregates earning_summary account
• earnings_summary collects revenue and expenses account types
• revenue and expenses must close related contra accounts before collecting

Same for pulling aoci

[epogrebnyak]

class Role:
  equity_account: str
  summary_account: str
  collects: list[str]

There should be two roles Role("re", "earnings_summary") and Role("aoci", "oci_summary") where collects covers all of income and expense accounts.

ChartDict -> (Role, Role) -> Journal
Journal -> (Role, Role) -> [ClosingEntry] -> Journal -> IncomeStatement
Journal -> (Role, Role) -> [ClosingEntry] -> Journal -> BalanceSheet

[epogrebnyak]

Maybe should add account subtype, eg. income, expense, oci_accounts, oce_accounts.