The Fortnox migration's account mapping step builds its target dropdown
from BAS_REFERENCE alone: the 1290 standard accounts. Any account a
company created outside the standard cannot be selected as a target.
Seen on a live Fortnox migration: 3005 "Provisioner inom Sverige" was
active in the chart, returned by /api/bookkeeping/accounts, visible
everywhere else in the app, and missing from this one list, because BAS
defines 3000-3004 and stops there.
The plain SIE import at app/(dashboard)/import already used the
company's own chart (fetchAccounts(false)), so the two routes into the
same AccountMappingStep disagreed about what could be mapped onto.
Targets are now the company chart unioned with BAS, deduplicated by
account number with the company row winning: its name is whatever the
user renamed the account to, and that is the label they look for. BAS
stays for standard accounts a first migration is about to create, and a
failed chart read degrades to BAS rather than throwing, since an
incomplete list still lets the migration proceed while an exception
stops it.