* fix(bookkeeping): clear the period IB link when stornoing an opening balance
Reversing a period's opening-balance verifikat left
fiscal_periods.opening_balance_entry_id pointing at the reversed entry, and
nothing reads that pointer's status. The storno was a no-op where it mattered:
- getOpeningBalances() reads the linked entry's lines with no status filter,
so the Balansrapport kept showing the cancelled IB.
- Year-end blocks while the pointer is non-null and tells the user to
"reverse it before re-running year-end": advice the storno could never
satisfy. delete_last_voucher and the opening-balance/correct route both
refuse an already-reversed entry, so there was no in-app way out.
reverseEntry now drops the link, mirroring the bank-transaction unlink
directly above it. getOpeningBalances falls through to the duplicate-safe
compute_prior_opening_balances RPC, and year-end can re-book the IB. This
also closes the documented residual edge in opening-balance/correct (storno
succeeded, relink failed) and makes runYearEnd's rollback comment true.
Two statements, not one: enforce_opening_balance_immutability rejects a
pointer change while opening_balances_set is still true. Covered by a pg-real
test, since a mocked client happily accepts the single-statement version that
the real trigger rejects.
Found via support: a user could not close 2025 because bogus 2026 opening
balances from a SIE import would not go away.
Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
* docs: record the storno/IB-link decision in DECISIONS.md
Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
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Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
