fix(bookkeeping): drop non-standard account 2012, book EF F-skatt on 2013 (#1409) (#1489)

Primary-source check against bas.se (BAS 2026 v2): the official kontoplan
has no account 2012; the enskild firma equity block is 2010, 2011, 2013,
2017, 2018, 2019. 2012 'Avräkning för skatter och avgifter' is a program
convention (Visma, Bokio, Björn Lundén), not standard BAS, and a
non-standard account in BAS_REFERENCE leaks via the backfill into charts,
SIE export and SRU filing.

- remove 2012 from class-2-equity-liabilities.ts, with a tombstone comment
- migration retargets 'Preliminär F-skatt (EF)' lines 2012 -> 2013
  (system row plus any clones still carrying the seeded shape)
- pin 2012's absence in bas-ef-equity-accounts.test.ts (2113 precedent)
- correct the swedish-year-end-closing references that motivated #1388,
  regenerate atom seed migration

Companies whose charts already got 2012 backfilled keep it: existing
history stays valid; only future template use books 2013.

Closes #1409

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

scripts/.skill-body-manifest.json

@@ -244,12 +244,12 @@
     "version": 3
   },
   "horizontal/swedish-year-end-closing/closing-process": {
-    "hash": "bce8e129860dd26c04e5e406dc9312e2d42dea6aa8c0139f168de43529abf939",
-    "version": 2
+    "hash": "2d23c29bcf8a7f5d6ce72e677abe518efdf8300ed11360269377a342f51945b5",
+    "version": 3
   },
   "horizontal/swedish-year-end-closing/journal-entries": {
-    "hash": "acd171ade0305bcbb4142e0f9817482f845dc6e1b3620a62eb36b6e8eef6110a",
-    "version": 2
+    "hash": "b4891b88b6cf409f00c76c70b7acb9dbf20e13ac05814886f978b80b878ab0a9",
+    "version": 3
   },
   "horizontal/swedish-year-end-closing/k2-vs-k3": {
     "hash": "e3fa066d0e1fe4284661df669736241daf05e08599f893b40f5a6f94722d0bce",

scripts/generate-skill-bodies.ts

@@ -127,6 +127,9 @@ export function buildMigrationSql(atoms: DiscoveredAtom[], versions: Record<stri
 -- in-app agent read skill content from the DB (works on Vercel, Docker, self-hosted).
 -- Idempotent: ON CONFLICT refreshes content fields but leaves is_active and
 -- mcp_exposed under manual control (they take column defaults on first insert).
+-- The WHERE guard skips rows whose registry version is newer than this seed's:
+-- two branches can each carry a full seed, and the one that applies last can
+-- no longer downgrade atoms the other already bumped.
 `
 
   const values = atoms.map((a) => buildValuesRow(a, versions[a.id])).join(',\n')
@@ -147,7 +150,8 @@ ON CONFLICT (id) DO UPDATE SET
   parent_atom_id = EXCLUDED.parent_atom_id,
   version = EXCLUDED.version,
   schema_version = EXCLUDED.schema_version,
-  updated_at = now();
+  updated_at = now()
+WHERE public.agent_atom_registry.version <= EXCLUDED.version;
 `
 
   return `${header}\n${insert}\nNOTIFY pgrst, 'reload schema';\n`