SalesTaxSummary

By jurisdiction: gross sales, exempt, taxable, rate, tax collected, tax due, and the return's state (open | filed | paid). Totals sit under single and double rules over the figure columns only.

The tie-outCloseTie-outProving a GL balance against supporting evidence is the point. The unpaid liability on the returns (every row not yet paid) is compared to the sales-tax-payable balance in the GL, and the difference is on screen. Three renders: ties, differs (an alert, with the signed difference), and not tied out. A null GL balance never compares against zero; the component states that no tie-out was performed.

Each row proves itself. Gross less exempt must equal taxable. A row that doesn't gets a glyph in the taxable cell and is named in an alert above the table. A gap between collected and due is printed under the jurisdiction as "Collected $31.80 less than due". Over- and under-collection are both findings, in opposite directions.

Refuses to render: a computed average rateMulti-entityAverage rateAn average of exchange rates over the period, used as a practical proxy for transaction-date rates when translating income and expenses — its method stated. A row blending several rates passes rate: null and prints "Blended". Mixed currencies are never summed either: one currency prop governs every row.

Edge cases: a 0-decimal currency (the amounts follow the currency's exponent through Money). Every row paid, so the unpaid liability is zero and ties to a zero GL balance. A jurisdiction exempt in full.

Accessibility: a real <table> with a caption naming the period and currency, row headers per jurisdiction, and the frozen header and first column from .ledger-frozen (CSS only, so the component stays server-safe).