Northstar CSV to JSON

1. Read the CSV.
2. Map cust_id to customer.id.
3. Map gross_cents to invoice.gross.amount_cents.
4. Emit one JSON file per invoice.

Gotchas

• gross_cents can be negative for refunds.
• Empty tax_code means exempt, not unknown.

Example

Input row:

cust_id,invoice_id,gross_cents,tax_code
C-1,INV-9,-1200,

Output shape:

{"customer":{"id":"C-1"},"invoice":{"id":"INV-9","gross":{"amount_cents":-1200},"tax":{"status":"exempt"}}}