* feat(assets): atomic asset disposal workflow (avyttring, utrangering, verksamhetsoverlatelse) Disposal books depreciation to the disposal date, clears cost and accumulated depreciation, books gain (3973) or loss (7973), applies output VAT on third-party sales, honors the ML 5 kap. 38 § verksamhetsoverlatelse exemption, and recalculates ML 15 kap. jamkning server-side from tax years and original input VAT. The voucher, the disposal-date depreciation schedule and the immutable register state commit in one dedicated commit_asset_disposal RPC transaction that delegates voucher numbering to commit_journal_entry. Fixes #325 Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(assets): harden disposal per review and pg-real findings - commit_asset_disposal now uses the NULL-safe caller_is_company_member() guard (tenant-guard ratchet) and passes the allowed 'user_accept' commit_method instead of the unlisted 'asset_disposal' value - disposal metadata invariants validated in the RPC (non-negative proceeds/VAT, VAT requires a treatment, VAT <= gross, scrap carries no proceeds) since the RPC is independently callable - new FK and CHECK constraints added NOT VALID + VALIDATE CONSTRAINT so the migration never blocks writes on the hot journal_entries table - disposeAsset paginates fiscal periods and depreciation schedules with fetchAllRows; jamkning_remaining_years keeps a valid 0 (?? not ||) - engine imports shared AssetDisposalType/AssetJamkningDirection/ VatTreatment unions; post-commit reload retries once and logs before surfacing, so a transient read cannot masquerade as a failed disposal - dispose page parses Swedish-formatted amounts (125 000,50) and blocks submission on unparseable proceeds - assets pg tests write disposal attributes in the disposal transition itself and gain a regression test that the register is frozen after Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
266 lines
11 KiB
TypeScript
266 lines
11 KiB
TypeScript
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import { describe, it, expect, vi } from 'vitest'
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import {
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AssetCorrectionBlockedError,
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DEFAULT_ACCOUNTS_BY_CATEGORY,
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updateAsset,
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} from '../assets/asset-service'
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import { getBASReference } from '@/lib/bookkeeping/bas-reference'
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import type { Asset } from '@/types'
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describe('DEFAULT_ACCOUNTS_BY_CATEGORY', () => {
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it('maps every AssetCategory to a BAS-aligned account triple', () => {
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const expected = {
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immaterial: { asset: '1010', accumulated: '1019', expense: '7810' },
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building: { asset: '1110', accumulated: '1119', expense: '7821' },
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land_improvement: { asset: '1150', accumulated: '1159', expense: '7824' },
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machinery: { asset: '1210', accumulated: '1219', expense: '7831' },
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equipment: { asset: '1220', accumulated: '1229', expense: '7832' },
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vehicle: { asset: '1240', accumulated: '1249', expense: '7832' },
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computer: { asset: '1250', accumulated: '1259', expense: '7832' },
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other_tangible: { asset: '1290', accumulated: '1299', expense: '7839' },
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} as const
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expect(DEFAULT_ACCOUNTS_BY_CATEGORY).toEqual(expected)
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})
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it('uses the convention that accumulated = asset + 9 for tangible categories', () => {
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const tangible = ['machinery', 'equipment', 'vehicle', 'computer', 'other_tangible'] as const
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for (const cat of tangible) {
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const triple = DEFAULT_ACCOUNTS_BY_CATEGORY[cat]
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const assetNum = parseInt(triple.asset, 10)
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const accumulatedNum = parseInt(triple.accumulated, 10)
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expect(accumulatedNum).toBe(assetNum + 9)
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}
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})
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it('expense accounts are in the 78xx range (planenliga avskrivningar)', () => {
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for (const cat of Object.keys(DEFAULT_ACCOUNTS_BY_CATEGORY) as Array<
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keyof typeof DEFAULT_ACCOUNTS_BY_CATEGORY
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>) {
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const expense = DEFAULT_ACCOUNTS_BY_CATEGORY[cat].expense
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expect(expense).toMatch(/^78\d{2}$/)
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}
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})
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// Regression guard for #755: 7833/7834 were referenced here but absent from
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// the BAS reference, so backfillStandardBASAccounts could not seed them and
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// annual depreciation threw AccountsNotInChartError. Every account in the
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// triple must resolve in BAS_REFERENCE: otherwise the lazy backfill silently
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// can't add it and the depreciation posting fails on minimal charts.
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it('every account in the triple exists in the BAS reference (backfillable)', () => {
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for (const cat of Object.keys(DEFAULT_ACCOUNTS_BY_CATEGORY) as Array<
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keyof typeof DEFAULT_ACCOUNTS_BY_CATEGORY
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>) {
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const { asset, accumulated, expense } = DEFAULT_ACCOUNTS_BY_CATEGORY[cat]
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for (const account of [asset, accumulated, expense]) {
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expect(getBASReference(account), `${cat}: ${account} missing from BAS reference`).toBeDefined()
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}
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}
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})
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})
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describe('updateAsset: acquisition-basis correction guard', () => {
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function makeAssetRow(overrides: Partial<Asset> = {}): Asset {
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return {
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id: 'asset-1',
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user_id: 'u',
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company_id: 'co',
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name: 'reMarkable Paper Pro',
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category: 'computer',
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acquisition_date: '2025-04-19',
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acquisition_cost: 7999.2,
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salvage_value: 0,
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useful_life_months: 36,
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depreciation_method: 'linear',
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bas_asset_account: '1250',
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bas_accumulated_account: '1259',
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bas_expense_account: '7833',
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restvarde_target: null,
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disposed_at: null,
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disposed_proceeds: null,
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disposed_proceeds_vat: 0,
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disposed_vat_treatment: null,
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jamkning_amount: 0,
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jamkning_remaining_months: null,
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jamkning_total_months: null,
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jamkning_original_input_vat: null,
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k3_components: null,
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notes: null,
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created_at: '2026-06-11T00:00:00Z',
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updated_at: '2026-06-11T00:00:00Z',
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...overrides,
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}
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}
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const asSupabase = (s: unknown) => s as Parameters<typeof updateAsset>[0]
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/**
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* Minimal Supabase mock that captures the final UPDATE payload. updateAsset's
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* correction guard touches four tables:
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* - 'assets' → getAsset (.maybeSingle) and the update (.single)
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* - 'depreciation_schedules' → hasPostedDepreciation (1st call, head {count})
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* then hasManualDepreciationPosted (2nd call,
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* .select('journal_entry_id') → {data})
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* - 'journal_entries' → hasManualDepreciationPosted entries step of the
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* two-step entry-lines fetch (lib/bookkeeping/entry-lines.ts)
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* - 'journal_entry_lines' → hasManualDepreciationPosted ledger scan → {data}
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*/
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function mockForUpdate(
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asset: Asset,
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opts: {
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postedCount?: number
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otherAssetEntryIds?: string[]
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accumulatedCredits?: { journal_entry_id: string }[]
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} = {},
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) {
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const captured: { update: Record<string, unknown> | null } = { update: null }
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let schedCall = 0
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const supabase = {
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from: vi.fn((table: string) => {
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if (table === 'depreciation_schedules') {
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schedCall += 1
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const isCountQuery = schedCall === 1
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const chain: Record<string, unknown> = {}
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chain.select = vi.fn(() => chain)
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chain.eq = vi.fn(() => chain)
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chain.neq = vi.fn(() => chain)
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chain.not = vi.fn(() => chain)
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chain.then = (resolve: (v: unknown) => void) =>
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resolve(
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isCountQuery
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? { count: opts.postedCount ?? 0, error: null }
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: {
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data: (opts.otherAssetEntryIds ?? []).map((id) => ({
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journal_entry_id: id,
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})),
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error: null,
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},
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)
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return chain
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}
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if (table === 'journal_entries') {
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// Entries step of the two-step fetch: derive the entry ids from the
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// line fixtures so the chunked line query has ids to ask for.
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const entryIds = [
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...new Set((opts.accumulatedCredits ?? []).map((l) => l.journal_entry_id)),
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]
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const chain: Record<string, unknown> = {}
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chain.select = vi.fn(() => chain)
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chain.eq = vi.fn(() => chain)
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chain.order = vi.fn(() => chain)
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chain.range = vi.fn(() => chain)
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chain.then = (resolve: (v: unknown) => void) =>
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resolve({
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data: entryIds.length > 0 ? entryIds.map((id) => ({ id })) : [{ id: 'entry-none' }],
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error: null,
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})
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return chain
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}
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if (table === 'journal_entry_lines') {
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const chain: Record<string, unknown> = {}
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chain.select = vi.fn(() => chain)
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chain.eq = vi.fn(() => chain)
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chain.gt = vi.fn(() => chain)
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chain.in = vi.fn(() => chain)
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chain.order = vi.fn(() => chain)
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chain.range = vi.fn(() => chain)
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chain.then = (resolve: (v: unknown) => void) =>
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resolve({ data: opts.accumulatedCredits ?? [], error: null })
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return chain
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}
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const chain: Record<string, unknown> = {}
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chain.select = vi.fn(() => chain)
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chain.eq = vi.fn(() => chain)
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chain.maybeSingle = vi.fn(async () => ({ data: asset, error: null }))
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chain.update = vi.fn((payload: Record<string, unknown>) => {
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captured.update = payload
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return chain
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})
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chain.single = vi.fn(async () => ({
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data: { ...asset, ...(captured.update ?? {}) },
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error: null,
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}))
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return chain
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}),
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}
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return { supabase, captured }
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}
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it('corrects acquisition_date when not disposed and no depreciation is posted', async () => {
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const { supabase } = mockForUpdate(makeAssetRow(), { postedCount: 0 })
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const result = await updateAsset(asSupabase(supabase), 'co', 'asset-1', {
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acquisition_date: '2025-08-15',
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})
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expect(result.acquisition_date).toBe('2025-08-15')
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})
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it('blocks an acquisition_date correction once depreciation is posted', async () => {
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const { supabase } = mockForUpdate(makeAssetRow(), { postedCount: 2 })
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await expect(
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updateAsset(asSupabase(supabase), 'co', 'asset-1', { acquisition_date: '2025-08-15' }),
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).rejects.toBeInstanceOf(AssetCorrectionBlockedError)
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})
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it('blocks an acquisition_cost correction on a disposed asset', async () => {
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const { supabase } = mockForUpdate(
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makeAssetRow({ disposed_at: '2026-01-01', disposed_proceeds: 1000 }),
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)
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await expect(
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updateAsset(asSupabase(supabase), 'co', 'asset-1', { acquisition_cost: 5000 }),
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).rejects.toThrow(/disposed/i)
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})
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it('allows a name-only edit even when depreciation is posted', async () => {
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// A name-only patch touches no acquisition-basis field, so the guard never
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// runs and the edit succeeds regardless of depreciation state.
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const { supabase } = mockForUpdate(makeAssetRow(), { postedCount: 5 })
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const result = await updateAsset(asSupabase(supabase), 'co', 'asset-1', {
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name: 'reMarkable Paper Pro 2',
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})
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expect(result.name).toBe('reMarkable Paper Pro 2')
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})
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it('realigns the BAS triple to the new category defaults on a category correction', async () => {
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const { supabase, captured } = mockForUpdate(makeAssetRow(), { postedCount: 0 })
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await updateAsset(asSupabase(supabase), 'co', 'asset-1', { category: 'equipment' })
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// computer (1250/1259/7833) → equipment defaults (1220/1229/7832)
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expect(captured.update).toMatchObject({
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category: 'equipment',
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bas_asset_account: '1220',
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bas_accumulated_account: '1229',
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bas_expense_account: '7832',
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})
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})
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it('blocks a correction when depreciation was hand-posted (no engine schedule)', async () => {
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// No depreciation_schedules row, but a manual credit to the asset's 1259
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// accumulated account exists in the ledger: must still block.
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const { supabase } = mockForUpdate(makeAssetRow(), {
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postedCount: 0,
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otherAssetEntryIds: [],
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accumulatedCredits: [{ journal_entry_id: 'manual-entry-1' }],
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})
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await expect(
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updateAsset(asSupabase(supabase), 'co', 'asset-1', { acquisition_date: '2025-08-15' }),
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).rejects.toBeInstanceOf(AssetCorrectionBlockedError)
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})
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it('allows a correction when the only 1259 credit is a sibling asset’s engine entry', async () => {
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// Two computers share 1259. The sibling was depreciated via the engine, so
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// its journal entry is attributable to the OTHER asset and must NOT block a
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// correction of this still-undepreciated asset (no false positive).
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const { supabase, captured } = mockForUpdate(makeAssetRow(), {
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postedCount: 0,
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otherAssetEntryIds: ['sibling-engine-entry'],
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accumulatedCredits: [{ journal_entry_id: 'sibling-engine-entry' }],
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})
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const result = await updateAsset(asSupabase(supabase), 'co', 'asset-1', {
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acquisition_date: '2025-08-15',
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})
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expect(result.acquisition_date).toBe('2025-08-15')
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expect(captured.update).toMatchObject({ acquisition_date: '2025-08-15' })
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})
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})
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