c0ecf2fa3bebd46bdfd0169efd73b89653d1dfed
26
Commits
| Author | SHA1 | Message | Date | |
|---|---|---|---|---|
|
3dce94d39e |
fix(bokslut): årsredovisning for a klarmarkerad year, bokslutsbilagor under Bokslut, bilagor reminder (#1875)
* fix(bokslut): årsredovisning for a klarmarkerad year, bokslutsbilagor under Bokslut in the menu, bilagor reminder on Kontroll A year closed in a previous system (Klarmarkera perioden) has no closing verifikat in these books by definition, so the statutory pre-closing guard in the trial balance has nothing to strip; it now lets that case through instead of failing the whole Årsredovisning page with a 500. Bokslutsbilagor now sits in the Bokslut fold of the menu (a byrå looks for the bilagor inside the bokslut module, not under Rapporter), and the wizard's Kontroll step says how many balance accounts are still unsigned per balansdagen with a link to the pärm. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz * fix(nav): admit the bokslutsbilagor label key Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz * feat(reconciliation): fold the manual accounts in the rail, with count and unsigned hint Twenty-odd balance accounts pushed the bank rows out of view on a migrated company. The group opens when a manual account is selected and otherwise remembers the last choice per browser. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
||
|
|
c62321988b |
feat(reconciliation,bokslut): underlag on a balansdag + persisted closing checklist (Reko bilagor, PR 2 + PR 3) (#1873)
* feat(reconciliation): underlag on a balansdag, the files behind a sign-off (Reko bilagor, PR 2) A konsult attaches the kontoutdrag, engagemangsbesked or reskontralista an account was reconciled against to (account_key, through_date), before or after the sign-off, from every account body on the Avstämning page. Rows live in account_reconciliation_attachments (append-only, removal stamp by trigger, RLS like account_reconciliations), bytes in the documents bucket under the company prefix so its RLS applies unchanged, and the full archive copies them into bilagor/ with a hash manifest. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz * fix(reconciliation): literal selects and payload in the attachments store so the phantom-column scanner can read them Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz * feat(bokslut): persisted closing checklist and missing-fiscal-year warning (Reko bilagor, PR 3) (#1867) * feat(bokslut): persisted closing checklist and missing-fiscal-year warning (Reko bilagor, PR 3) The bokslut checklist is a catalogue in code with one state row per period (bokslut_checklist_items): the steps the system can judge (sign-offs through balansdagen, reskontra tie-outs, drafts, voucher gaps, trial balance) are computed live and a stored row only overrides them; the manual steps are the konsult's ticks, with who and when. It sits on the wizard's Kontroll step and is dumped into the full archive. A hole between fiscal years (one-file SIE migrations) is now named on the bokslut readiness screen and on the import result screen, where the next file is one click away. Non-adjacent period links are #1849's fix. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz * fix(bokslut): count unexplained voucher gaps, literal select and payload for the checklist store Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
||
|
|
0de766c6a4 |
fix(bokslut): stop step 3 (Dispositioner) from failing for every pre-2025 räkenskapsår (#1777)
The schablonintäkt SLR table only had closing years 2025 and 2026, and the dispositions builder consulted it unconditionally, so every aktiebolag running the year-end wizard for 2024 or earlier got "Ett oväntat serverfel uppstod" at the Dispositioner step (126 open FY2024 periods on prod, plus older years), even when the company holds no periodiseringsfonder at all. - Backfill SCHABLONINTAKT_RATE_BY_CLOSING_YEAR for 2020-2024 from Riksgälden's 30 November SLR (2019: -0.09 %, 2020: -0.10 %, 2021: 0.23 %, all floored to 0.5 %; 2022: 1.94 %; 2023: 2.62 %). 2019 and earlier stay unmapped: the 100 %-of-SLR rule keys on beskattningsår starting 2019-01-01+, so a 2019 closing can be a brutet år under the old 72 %. - Resolve the rate lazily (resolveSchablonintaktRate): a company without an opening 212X balance never touches the table, so an unmapped year can no longer break a no-fond bokslut. Used by the builder and all three POST item paths; POST overrides still win. - Typed SchablonintaktRateNotConfiguredError with registry code SCHABLONINTAKT_RATE_NOT_CONFIGURED (500, Swedish message) so the rare fond-holding-company-on-unmapped-year case tells the user what is wrong instead of a generic server error, while still surfacing in runtime-error clustering for the December table update. - Tests: rate table + resolver units, new builder test (no-fond FY2024 and unmapped-year cases, SLR folded into the tax base), GET route tests. Claude-Session: https://claude.ai/code/session_01SyEZHx14jBvibkZmz8uAUC Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
||
|
Mattsson
|
73c63209f1 |
feat: stage kontantmetod year-end cutoff (#1586)
* feat: stage kontantmetod year-end cutoff * fix: keep cutoff tool payload searchable * fix: trim year-end tool metadata |
||
|
|
7cf0e34434 |
feat(supplier-invoices): sarskild loneskatt (SLP) pair on pension premium lines (#1534)
* feat(supplier-invoices): sarskild loneskatt (SLP) pair on pension premium lines Booking a tjanstepension invoice (e.g. Avanza) needs the buyer's own SLP beyond the payable: debit 7533 / credit 2514 at 24.26% of the premium (SLF 1991:687). The item-based debit-only form could not express the self-balancing pair, so users had to hand-edit the verifikat. - new leaf module lib/bookkeeping/slp-lines.ts: SLP_RATE (single source, re-exported by the bokslut calculator), isSlpPensionAccount (741x), generateSlpLines (7533 D / 2514 K, nets to zero) - migration adds supplier_invoice_items.apply_slp boolean default false - registration, cash, and privately-paid generators inject the pair for flagged 741x items, mirroring the reverse-charge injection; the balance guarantees keep 2440/1930/2893 at exactly the invoice total; the credit note generator reverses the pair (7533 K / 2514 D) - privately-paid balance guarantee now subtracts existing credits so the SLP 2514 leg never inflates the owner account - schema field apply_slp + guards in all create paths (main route, inbox convert, v1 REST, pending-operations executor): 400 SI_CREATE_SLP_INVALID_ACCOUNT on non-741x accounts, 400 SI_CREATE_SLP_ACCRUAL combined with periodisering - form: advisory hint on unflagged 741x rows with one-click opt-in and a quiet confirmation line when applied; totals box untouched (the invoice total stays the payable); AB review preview injects the same pair via the same generator for parity - year-end double-count guard: calculateSarskildLoneskatt subtracts SLP already posted to 7533 during the year (floored at zero) so bokslut never provisions flagged premiums twice Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * chore(api-skill): regenerate suppliers reference for apply_slp The apiskill:check CI gate requires the generated accounted-api skill to stay in sync with the endpoint registry after the apply_slp addition. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(slp): carry apply_slp through v1 routes, MCP staging, preview and credit reversal Review findings on the SLP PR: - v1 credit route: SI_FULL_COLUMNS now projects items.apply_slp, so createSupplierCreditNoteEntry sees the flag and reverses the 7533/2514 pair booked at registration (it previously stood forever and the year-end netting under-provisioned). The flag is also copied onto the created credit-note items for parity with the web credit route. - v1 mark-paid: the items sub-select now includes apply_slp, so a kontantmetoden payment via v1 books the cash entry WITH the SLP pair, matching the web mark-paid. - v1 GET ?expand=items: SI_ITEM_COLUMNS includes apply_slp so the flag is readable back through the public API. - credit-note SLP base is abs of the SIGNED sum of flagged line_totals, not per-item abs: a mixed-sign flagged original (+10000/-2000) booked SLP on 8000 at registration and now reverses exactly that, not 12000. The expense-bucket per-item abs convention is untouched. - kontantmetod bank-match preview appends the same generateSlpLines pair the POST books, so the approved lines equal the committed lines. - MCP gnubok_create_supplier_invoice_from_inbox: line_overrides accepts apply_slp (optional boolean), plumbs it into the staged operation's items, and rejects non-741x resolved accounts at staging time with the bilingual SI_CREATE_SLP_INVALID_ACCOUNT texts. - DECISIONS.md: five entries for today's decisions. Every behavioral fix has a test verified to fail without it. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
||
|
|
2dff83e2f3 |
feat(bokslut): kontantmetoden year-end cut-off for fordringar and skulder (#1432)
* feat(bokslut): kontantmetoden year-end cut-off for fordringar and skulder Under kontantmetoden nothing reaches 1510/2440 during the year, but BFL 5 kap 2 § still requires fordringar och skulder to be booked at rakenskapsarets utgang. That conversion did not exist: the AR/AP tie-outs were permanently unreconciled by construction for all cash companies, and the balance sheet omitted every open invoice. Adds lib/core/bookkeeping/kontantmetod-cutoff.ts: Fordringar: Debit 1510 / Credit 30xx / Credit 2618|2628|2638 Skulder: Debit 4-6xxx / Debit 2648 / Credit 2440 Moms goes to the VILANDE accounts, never 2611/2641. Under bokslutsmetoden moms is reported at payment, and the vilande accounts are deliberately absent from ACCOUNT_RUTA / ACCOUNT_TO_BOX, so parking it there keeps it out of the momsdeklaration until the invoice is actually paid. Booking it to 2641 would claim the deduction a period early. Two aggregate verifikat, each reversed on day 1 of the next period, and no invoices.journal_entry_id link: the payment flows route on that link, so per-invoice linking would send every new-year payment down the accrual clearing path against a receivable the vandning already removed. Leaving it unset means a new-year payment still books the normal kontantmetoden cash entry at the real payment date. Outstanding is computed from payment DATES, not remaining_amount: an invoice settled in January was still a fordran on 31 December, and reading remaining_amount would shrink the cut-off every day the bokslut is delayed. Surfaced as a bokslut wizard reminder (warning, not a blocker: promoting it would newly block every cash company mid-bokslut, which is a separate call). Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com> * fix(bokslut): address compliance review on the kontantmetoden cut-off Three findings from the Swedish compliance review, all real: 1. BFL 5 kap 6-7 § traceability. The aggregate verifikat collected invoice references but never wrote them, so an examiner could not trace the 1510/2440 posting back to the affarshandelser behind it. Invoice numbers now go into the entry `notes` via buildCutoffNote(), truncated past 50 so the note stays a pointer to the reskontra rather than a copy of it. 2. Non-atomic posting. The cut-off and its vandning were two sequential creates with no rollback: if the reversal threw, 1510/2440 stayed permanently inflated and every new-year payment would double-book, which is exactly what the module docstring warns about. postKontantmetodCutoff now asserts the target period exists, is open, and contains the reversal date BEFORE posting anything, so the common failures refuse without writing. If a reversal still fails after its cut-off committed, the cut-off is stornoed through reverseEntry() (BFL 5 kap 5 §: never edit or delete a posted entry) and the original error is rethrown. 3. Silent vat_treatment default. Missing vat_treatment fell back to 25 %, which would route a 12/6/undantagen invoice to the wrong vilande account AND the wrong revenue account. Such rows are now collected into CutoffCollection.unknownVatTreatment, excluded from the cut-off, refused by the posting step, and surfaced as their own wizard reminder. Adds 11 cases for postKontantmetodCutoff, which had none: every refusal path asserts nothing was posted, and the storno-compensation path is covered in both the happy and the storno-also-failed direction. Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com> * fix(bokslut): never split a reverse charge across the cut-off Second compliance round. Verified the three data-dependent findings against production before changing anything; two needed no change, one is hardened: - Credit notes are NOT silently dropped: all 22 credit notes on prod carry document_type='invoice', so they are inside the collected set exactly as the comment claims. The filter only excludes proforma and delivery_note. - Vilande account numbers verified against the BAS 2026 chart in lib/bookkeeping/bas-data: 2618/2628/2638 utgaende, 2648 ingaende. The suggested 2617/2627/2637 do not exist. - Reverse charge: all 123 RC supplier invoices on prod carry vat_amount = 0, so no RC moms could reach 2648 today. That was an implicit data invariant, not an enforced one. CutoffPayable now carries reverseCharge and forces the cut-off moms to 0 for those rows, so a stray amount can never post a one-sided reverse charge into the single vilande bucket. The self-assessed output/input pair stays with the payment entry, after the vandning. Also names the reskontra as the underlag in a truncated aggregate note, so the verifikat points at its specification rather than implying the listed subset is the whole of it. Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com> * fix(bokslut): surface stray moms on momsfri invoices instead of absorbing it Third compliance round, one legitimate new finding: moms on a treatment that cannot carry Swedish output moms (export, omvand betalningsskyldighet, undantagen) was folded into the revenue line with only a log.warn. That balances the verifikat while silently swallowing a real invoicing error, which is the netting the swedish-vat reference prohibits, and it was inconsistent with how the same module already treats a missing vat_treatment. Those rows now travel the same path as a missing treatment: collected into CutoffCollection.strayVatOnZeroRate, excluded from the cut-off, refused by the posting step, and surfaced as their own wizard reminder. buildCutoffLines keeps its balancing fallback for the case where such a row reaches it directly: it is now a last resort rather than the normal path, and it must still never invent a moms account nor unbalance the verifikat. Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Opus 5 (1M context) <noreply@anthropic.com> |
||
|
|
12c59399ee |
fix(bokslut): remove uppskjuten skatt on obeskattade reserver in juridisk person (K3 29.37) (#1421)
* fix(bokslut): remove uppskjuten skatt on obeskattade reserver in juridisk person (K3 29.37) and confirm K3 to K2 reversion In juridisk person K3 29.37 keeps obeskattade reserver at gross; the 79.4/20.6 split belongs to koncernredovisning. The old disposition double-counted the tax portion (result charged twice, 2240 overstated on top of gross 21xx). Removes the proposal step, POST kind, UI case, K2-to-K3 account seeding and the interim framework gate; keeps LATENT_TAX_DEFAULT_RATE for analytical soliditet presentation. Also adds the K3-to-K2 consequence confirmation dialog in settings. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * docs(decisions): scope the batch log to shipped code and record the 29.37 election nuance Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(settings): stop promising deferred-tax accounting the engine no longer does The framework help text and the K2-to-K3 confirmation both told the user that switching to K3 means uppskjuten skatt is recognised separately on 2240/8940 with a 79.4/20.6 split. This PR removes exactly that behaviour, so the copy would have promised something the product does not do, which is the defect class this batch exists to remove. Both now describe what actually happens: kassaflodesanalys, komponentavskrivning and a wider note set, with obeskattade reserver carried gross per K3 29.37. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
||
|
|
8f38baca05 |
fix(assets): block Ej K2 accounts for K2 companies and fix immaterial defaults (#1422)
* fix(assets): block Ej K2 accounts for K2 companies and fix immaterial defaults K2 companies (BFNAR 2016:10 punkt 10.4) may not capitalize internally developed intangibles, but the asset register defaulted the immaterial category onto 1010/1019 (Utvecklingsutgifter) for everyone and had no framework gate beyond K3_REQUIRED_FOR_COMPONENTS. - New K2_EXCLUDED_ACCOUNT gate (422) in POST /api/assets and PATCH /api/assets/[id]: when accounting_framework is not k3, reject any asset whose resolved asset or accumulated account is flagged k2_excluded in the BAS reference. Resolution mirrors the service defaults so category defaults cannot sneak onto 1010/1019; patches that leave category and accounts untouched skip the gate so legacy assets stay editable. - Shared guard helper in lib/bokslut/assets/k2-account-guard.ts; code registered in structured-errors.ts with Swedish and English messages. - CreateAssetDialog: non K3 companies now book immaterial assets on the purchased pair 1090/1099 with a quiet hint that egenupparbetad utveckling requires K3; K3 companies picking immaterial see a note about fond for utvecklingsutgifter (2089) per ARL 4 kap. 2 par. - Route tests: K2 rejected on 1010 defaults and explicit overrides, K2 accepted on purchased accounts, K3 accepted on 1010, PATCH equivalents and a gate skip regression test. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(assets): cite punkt 10.4 only when the intangible group triggered the K2 gate The K2 gate fires on ANY account the BAS chart flags k2_excluded, but the rejection hardcoded an egenupparbetade immateriella / BFNAR 2016:10 punkt 10.4 citation. The flag also covers accounts excluded from K2 for unrelated reasons (1370/2240/8940 uppskjuten skatt, 1518, 2089, 2092, 2096, 2448, 3940, 7940, 8290 to 8480), so those users got a factually wrong legal citation in a compliance product. PATCH can reach them today: UpdateAssetSchema has no BAS range refinement, so an explicit bas_asset_account override outside the category range hits the gate before updateAsset() raises its range error. - k2ExcludedAccountMessages() now picks the wording from what actually triggered the gate. The boundary is derived from the chart itself (k2_excluded + account_class 1 + kontogrupp 10), which is exactly the egenupparbetade set 1010, 1011, 1012, 1018, 1019, 1081; no magic list, so a flag change in bas-data moves the boundary with it. Other Ej K2 accounts get a generic message: the chart marks it Ej K2 and it requires K3, with no invented paragraph reference. - Both messages are bilingual (message_sv / message_en, registry shape) and the routes now return message_en alongside message. - The static K2_EXCLUDED_ACCOUNT registry entry drops the intangible citation too: it is the code level fallback for every k2_excluded account. - Tests: route level distinction pinned in id.test.ts (1010/1081 cite 10.4, 1370 must not), plus a guard unit test asserting the derived group and that no non group 10 Ej K2 account ever cites 10.4. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(assets): let K2 companies register acquired intangibles, server side The K2 gate blocked a lawful case. K2 forbids only EGENUPPARBETADE immateriella tillgangar; acquired ones may be recognized (k2-vs-k3.md:24, "Only acquired intangibles may be recognized"). But asset-service still resolved category 'immaterial' to 1010/1019 for everyone, and only CreateAssetDialog compensated with an explicit 1090/1099 override. EditAssetDialog sends just the changed fields and has no account inputs, so a K2 aktiebolag recategorizing a bought licence to "Immateriell tillgang" hit the defaults, got a 422, and was told to switch the company to K3, which would pull in komponentavskrivning and uppskjuten skatt and rewrite the whole arsredovisning. The asset stayed on 1220/1229 and kept being presented as a tangible asset. - defaultAccountsForCategory(category, framework) is the single resolution point: immaterial resolves to the acquired pair 1090/1099 unless the framework is k3, every other category is unchanged. Both createAsset() and updateAsset()'s category realign go through resolveDefaultAccounts(), which reads companies.accounting_framework only for the intangible category and throws rather than guessing when that read fails. Explicit overrides and the realign-skip semantics are untouched. - Both routes resolve gate accounts through the same function, so the check mirrors what the service will persist. A K2 company on the defaults now passes; a deliberate override onto 1010/1011/1012/1018/1019/1081 still 422s. - CreateAssetDialog drops its now redundant client override so the two surfaces cannot drift; the hint text stays. - The 422 no longer asserts the company's framework (the companies read behind it discards its error, so a transient failure would assert it against a K3 company) and no longer proposes a regelverk change. It states that the account is reserved for egenupparbetade utvecklingsutgifter, which require K3, and points at 1090 for an acquired intangible. Punkt 10.4 stays scoped to the kontogrupp 10 group, derived from the chart as before. sv and en. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
||
|
|
78a37f6396 |
fix(year-end): typed preflight blocker codes so remediation links render (#1420)
* fix(year-end): typed preflight blocker codes so remediation links render validateYearEndReadiness emits Swedish blocker strings but the wizard's BlockerRow matched English phrases, so no remediation link ever rendered, and the voucher-gap branch pointed at /bookkeeping/voucher-gaps which only exists as an API route. Blockers now carry stable machine codes end to end (YearEndBlockerCode on YearEndValidation.blockers, mirrored additively as blockerItems on BokslutReadinessReport); errors stays the plain string mirror so the v1 compliance check and MCP tool keep their exact shapes. BlockerRow matches on code and links only to pages that exist; the voucher-gap and dead-link branches are removed. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(year-end): code the unbooked-transaction blockers #1414 added #1414 landed two new blockers in validateYearEndReadiness using the old errors.push style, which this branch had already renamed to a typed blockers array. Merging main left them referencing a variable that no longer exists. Converted both to the typed scheme: UNBOOKED_TRANSACTIONS (the safety guard that stops executeYearEndClosing from aborting at the step 7 lock AFTER the closing entry posted at step 4) and UNBOOKED_CHECK_FAILED (the fail-closed variant). Neither behaviour changes; both keep their Swedish wording verbatim. The MCP year_end_readiness classifier now routes on the stable YearEndBlockerCode instead of regexing the Swedish message, with the wording heuristic kept as a fallback for an unmapped or legacy English message. The public `kind` values are unchanged, so MCP consumers see the same output; both new codes map to 'unbooked_transactions' as before, since an agent reacts to "we could not tell" the same way it reacts to a real count. UNBOOKED_TRANSACTIONS gets a /transactions remediation link in the preflight step: that page is where a transaction is booked or marked private, the two remedies the message names. UNBOOKED_CHECK_FAILED gets none: the remedy is to re-run the check. --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
||
|
|
c0825e9bd2 |
fix(bokslut): surface unbooked transactions and AR/AP tie-outs in year-end preflight (#1414)
* fix(bokslut): surface unbooked transactions and AR/AP tie-outs in year-end preflight Two gaps in the year-end readiness layer: 1. Unbooked bank transactions were enforced only by lockPeriod, which runs at step 7 of executeYearEndClosing, AFTER the closing entry has posted at step 4. A period with unbooked transactions reported ready: true from gnubok_year_end_readiness and the wizard, then aborted mid-flow, leaving a posted closing entry on an unlocked, unclosed period. The readiness check now runs the same counter as the lock guard (countUnbookedInPeriod, so the number reconciles with the "att bokföra" badge) as a blocking error, failing closed if the check cannot run. The lockPeriod guard stays as defense in depth. The MCP classifier tags the new blocker as kind unbooked_transactions. 2. The Phase-1 avstamningar (kundreskontra vs 1510, leverantörsreskontra vs 2440) existed as reports (lib/reports/ar-reconciliation.ts, supplier-reconciliation.ts) but were wired only to the ledger report routes, never to the bokslut preflight. The readiness aggregator now runs both tie-outs and surfaces mismatches as warning-severity reminders with deep links, mirroring the bank-reconciliation reminder. Warnings only, never blockers: a difference can be legitimate (FX-settled partials). Skipped entirely for kontantmetod companies, where open invoices are deliberately not on 1510/2440 until the year-end conversion exists and the tie-out is permanently unreconciled by construction. Unconvertible-FX rows produce a "could not reconcile" message instead of a phantom difference. YearEndValidation gains an optional unbookedTransactionCount field; the v1 compliance endpoint and MCP readiness tool pick the new blocker up automatically since they share the same engine. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(mcp): classify the next-period-IB readiness blocker instead of kind other The blocker "Nästa räkenskapsperiod har redan ingående balanser bokförda" was the only validateYearEndReadiness error with no classifier regex, so it always surfaced as kind: 'other'. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(bokslut): log swallowed AR/AP tie-out failures in the readiness aggregator Compliance-review finding: a rejected tie-out produced no reminder and no log entry, making a failed avstämning control indistinguishable from a reconciled one. Still degrades to no reminder (advisory check), but the rejection reason is now traceable, mirroring the unbooked-transaction check's logging. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
||
|
MattssonandClaude Fable 5
|
5ca64bde30 |
feat(bokslut): IL 18 kap pooled tax depreciation with method election (#1393)
* feat(bokslut): IL 18 kap pooled tax depreciation with method election Rakenskapsenlig (huvudregel 30 / kompletteringsregel 20) and restvarde 25 as a company-level annual pool separate from per-asset book depreciation. Method election persisted with immutable snapshots and book-conformity confirmation for rakenskapsenlig. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * chore(db): move tax depreciation migrations to coordinated versions Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(bokslut): keep tax depreciation view loadable when a saved election goes stale A predecessor's changed closing value can push a saved elected deduction above the new statutory maximum; the view now falls back to the statutory recomputation so the snapshot is flagged stale instead of crashing. Ratchet naive-ore-round baseline down by 3. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(bokslut): resolve tax-depreciation period selects statically The no-phantom-columns guard counts every select it cannot resolve toward a hard ceiling, and the PERIOD_COLUMNS join pushed the repo 4 over (364 > 360). Inline the literal column list at the four call sites so the guard verifies these columns instead of skipping them. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(bokslut): address review findings on tax depreciation election - DepreciationPanel: gate the saving flag on a dedicated save sequence so a successful save (which refreshes the view and bumps the request version) no longer leaves the card permanently busy - computeTaxDepreciation: refuse kompletteringsregel_20 with a positive basis and no acquisition cohorts instead of degenerating to a full write-off the cohort evidence does not support (IL 18 kap. 17 §) - migration 227000: judge the asset-method guards on NEW.disposed_at so reversing a disposal cannot reactivate a grandfathered non-linear row - migration 227200: require snapshot column completeness in the CHECK; SQL NULL semantics let partially populated snapshots pass the pure arithmetic comparisons - depreciation route: use the string issue code 'custom' like the rest of the codebase instead of the Zod 3 compat enum Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
||
|
MattssonandClaude Fable 5
|
cb3ef45f14 |
feat(assets): atomic asset disposal workflow (avyttring, utrangering, verksamhetsoverlatelse) (#1391)
* 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> |
||
|
MattssonandClaude Fable 5
|
6782da3e9e |
feat(bokslut): calculate and book overavskrivningar (2150/8850) (#1379)
Add an automatic excess-depreciation calculator for machinery and equipment under IL 18 kap: 30-rule and 20-rule residuals (fiscal-period aware for short and long years), ledger vs asset-register reconciliation, fail-closed blocking states, and a signed proposal that books via the dispositions flow (8853/2153). Releases of an over-target reserve are mandatory and not overridable; increases are optional and capped server-side. Fixes #323 Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
||
|
Jakob WennbergandClaude Opus 5
|
4a38fa30ed |
fix(recon): share the cash-account scope and cover the no-1930 case (#1309)
PR #1295 (
|
||
|
Jakob WennbergandClaude Opus 5
|
579f48752e |
fix(bokslut): add bokslut-flow depreciation (78xx) back to the bolagsskatt base (#1253)
* fix(bokslut): add bokslut-flow depreciation (78xx) back to the bolagsskatt base sumPostedYearEndDispositions reconstructs resultat fore skatt for the tax calculation, because generateIncomeStatement excludes every source_type='year_end' entry. It summed class 88 and 7533 but not 78xx, so planenlig avskrivning posted by the bokslut flow (lib/bokslut/assets/depreciation-engine.ts) was dropped from the income statement and never added back. The bolagsskatt base and the periodiseringsfond 25 % cap were therefore computed on an overstated result: tax too high by roughly 20.6 % of the depreciation. Also exclude the period's final bokslutsverifikation from the fetch. It carries source_type='year_end' as well and reverses every P&L account, 78xx/88xx/7533 included (verified against production closing entries), so once the year is closed it would cancel the add-back this function exists to produce. That hazard already applied to 88xx and 7533; the fix closes it for all three rather than widening it. Scope is deliberately the tax base only. Making the standalone resultatrakning show bokslut entries is a separate, larger change: the same exclusion is duplicated in the kpi_report_aggregates RPC, it moves displayed profit for every company that ran the bokslut flow, and it means removing the add-back at four call sites. Refs #1051 Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com> * fix(bokslut): scope the closing-entry lookup to the company and fail loudly Review (CodeRabbit + the compliance swarm, ASVS V8.2.1) flagged the new fiscal_periods read in sumPostedYearEndDispositions on two counts, both fair. It filtered only on the period id while every sibling query in the same function carries the tenant scope. Primary key or not, service-role paths have no RLS to fall back on and the repo's rule is to filter company_id explicitly, so it now does. It also discarded the query error. That mattered more than it looks: a failed read fell through to closingEntryId = null, which silently re-admits the closing verifikat's 78xx/88xx reversals and understates the tax base, i.e. exactly the failure this lookup was added to prevent. It now throws, and the surrounding catch turns it into the existing 'Failed to read posted dispositions' error. A wrong bolagsskatt is worse than a loud failure. Two regression tests: the lookup carries both eq filters, and a lookup failure propagates instead of degrading to a wrong number. Refs #1051 Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 5 (1M context) <noreply@anthropic.com> |
||
|
Mattsson
|
e11f70b347 |
Bug/gh issues fiz (#1103)
* refactor: optimize page loading and data fetching * fix: resolve recurring production runtime errors * feat: add MCP company and customer updates * fix: handle year-end tax adjustments * feat: harden annual report compliance * fix: expand invoice logo and font support * fix: sanitize API route error responses * fix: sanitize user-facing error messages * feat: persist onboarding and tax assessment notices * fix: reduce cloud backup audit churn * feat: refine invoice editor layout * fix: show saved tax adjustments in INK2 * fix: complete annual report API mappings * docs: record operational safeguards and decisions * fix: harden annual report review findings * fix: adjust column span for description based on VAT registration * New css class name |
||
|
MattssonandClaude Fable 5
|
4e47335308 |
feat(year-end): administrative undo of executed year-end closing + skatteverket scope fixes (#1081)
* fix(skatteverket): request the ska scope for skattekonto v2 The skattekonto v2 API rejects skahmst-only tokens with 403 "The required scopes are not authorized" (observed in prod 2026-07-20; no company has synced since 2026-05-10). The requested `skattekonto` scope is silently dropped from every grant, while `ska` appears in one real May grant, so request it too: SKV grants the intersection, so this is harmless if wrong. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(skatteverket): correct the skattekonto scope model around ska Root cause of the May 10 skattekonto outage, confirmed via git history and prod token data: the `ska` scope (the interactive skattekonto API's actual scope, requested since the extension's first commit in March) was removed by the "remove unused scopes" cleanup in the #431 series. Every token issued after that hour lacks it and the API answers 403 "The required scopes are not authorized"; no company has synced since. The May 15 repair re-added skahmst, which per its tjanstebeskrivning is a different bulk E-transport service and does not substitute; `skattekonto` is not a real SKV scope name and is silently dropped from grants. Follow-up to the ska re-request (cd8f7a30): - document the confirmed scope model in oauth.ts so ska is never "cleaned up" again - panel missing-scope warning and reconnect-button now gate on ska, not skahmst/skattekonto - scope badge labels: ska takes the saldo & transaktioner label, skahmst relabeled as the E-transport file service - consent-page note covers both terse scope names and says ska is required Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(year-end): warn on untaxed profit at verkstall, Swedish readiness messages, always-visible period selector An aktiebolag could execute year-end with a profit and zero bolagsskatt booked without any warning (support case: closing moved 592k to 2099 untaxed). The preview now computes bolagsskattMissing (AB + profit + no 89xx account among closed accounts, 8999 excluded) and both the preview and execute steps render an advisory, bypassable warning. validateYearEndReadiness messages are now Swedish (the bokslut wizard is a stays-Swedish surface); the MCP year_end_readiness classifier matches both the new Swedish strings and the legacy English ones. The wizard period selector now always renders, keeps a selected-but- ineligible period selectable, and resets a stale ?period= id from another company instead of leaving the user stuck on the wrong year. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * feat(year-end): administrative undo of an executed year-end closing Storno-only reset used when a bokslut was executed prematurely (e.g. without bolagsskatt) and no arsredovisning exists yet: reverses the next period's result_appropriation and opening_balance entries, reopens the period, reverses the closing entry, and detaches closing_entry_id. Resumable if interrupted midway; attribution per BFL 5 kap 6. Migration 20260720140000 adds the trigger escape hatch: closing_entry_id may only change once set when the old closing entry is reversed with a posted storno chain (status flag alone is forgeable via PostgREST), and a non-NULL replacement must be a posted year_end entry in the same period. Covered by a pg-real test. planResultAppropriation idempotency is now posted-only: a reversed omforing no longer blocks the re-run from posting a fresh 2099 -> 2098 reclassification (it previously returned null silently, leaving the new year's equity polluted). Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(review): address CodeRabbit, PR-Agent and compliance findings - undo script: company_id filters on verify queries, period-scope the arsredovisning precondition checks, validate service-key format, escalate audit_log insert failure to a hard error (BFNAR 2013:2) - detach migration: company-scope the storno chain EXISTS, replace the em dash in the new error message Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(review): address round-2 compliance swarm and Swedish review findings - undo script: require --confirm-url with --commit so an env swap fails loud; retry the audit_log insert 3x and direct the operator to insert the behandlingshistorik row manually on final failure (BFNAR 2013:2) - year-end preview: document why resultAccountSummary is a complete 89xx scan; warning text now also names periodiseringsfond and overavskrivningar as legitimate zero-tax reasons Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
||
|
MattssonandClaude Fable 5
|
46b8e2bfea |
Fix/fable design (#1063)
* fix(bokslut): make dispositions storno-safe and derive fond math from opening balances A reversed year_end voucher kept its storno in the income statement while the original was excluded (source_type asymmetry), inflating resultat fore dispositioner by exactly the reversed amount, and the posted-only fond balance produced a phantom negative 212X that leaked a bogus aterforing proposal. Support case: a user double-booked periodiseringsfond, reversed both correctly, and the dispositions page still showed wrong numbers. - trial-balance excludeYearEndClosing now also excludes entries chained to reversed year_end entries via reverses_id/correction_of_id (grammar verified against staging PostgREST) - listExistingPeriodiseringsfonder counts posted+reversed so storno pairs cancel, and returns opening balances per fond - schablonintakt per IL 30 kap 6a: opening balance base, rate = SLR per closing year (1.96% FY2025, 2.55% FY2026), replacing the wrong SLR+1pp 0.0355 constant - avsattning 25% cap is year-total: already-provisioned current-cohort growth consumes headroom in both preview and commit, so re-running the flow can no longer double-book the fond - SLP posts before avsattning (deductible, shrinks the cap base) and is posted-aware: no double proposal or double count on resumed runs - sumPostedYearEndDispositions counts correction replacements of reversed year_end entries and exposes the SLP portion Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * refactor(bokslut): use roundOre for new fond/disposition rounding Satisfies the naive-ore-round ratchet that tightened on main; identical arithmetic, pinned by the existing exact-value tests. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(bokslut): address PR #1063 review findings - computeProposal receives the already-validated period row: a transient DB failure can no longer silently skip a requested disposition (and two redundant per-item period fetches are gone) - getSchablonintaktRate fails closed for unmapped years instead of falling back to the latest known rate: statutory rates are never guessed; POST rate override remains the escape hatch - listExistingPeriodiseringsfonder is opening-balance-entry aware: a fond carried via the OB entry booked by year-end closing was counted twice (once from history, once from the OB entry); balances now derive from OB + current-period activity when an OB entry exists - periodStart is validated as a real calendar date, not just a shape - reversed year_end correction targets resolve company-wide in sumPostedYearEndDispositions, matching the trial balance exclusion Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
||
|
Jakob WennbergandClaude Fable 5
|
d182cf5d93 |
refactor(bokslut): convert periodiseringsfond balance query off the journal_entries!inner embed (#977) (#1047)
listExistingPeriodiseringsfonder still selected from journal_entry_lines with a journal_entries!inner embed and put company_id/status/entry_date on the embedded side: the shape PostgREST compiles to a correlated lateral that scans all tenants' lines, and it silently truncated at the 1000-row cap because it was unpaginated. Convert it to the shared two-step fetchEntryLines helper (lib/bookkeeping/entry-lines.ts), mirroring bolagsskatt-calculator.ts, and keep the existing wrapped error contract. Adds unit coverage for listExistingPeriodiseringsfonder: helper call shape, entry/line filter callbacks, per-account balance aggregation, 2129 cohort collision rule, 6-year must-return flag, near-zero drop, sorting, and error wrapping. Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
||
|
Jakob WennbergandClaude Fable 5
|
a8801430f4 |
fix(reports): stop driving report queries from the unfiltered journal_entry_lines side (#971)
* fix(reports): drive report line queries from journal_entries, not the unfiltered lines side
Every report generator fetched journal_entry_lines with a
journal_entries!inner(...) embed and put the tenant filter on the
embedded side (.eq('journal_entries.company_id', ...)). PostgREST
compiles that to a correlated INNER JOIN LATERAL with a parameterized
LIMIT inside, which blocks join reordering: Postgres walked the ENTIRE
journal_entry_lines table (603k rows, all tenants) per report query.
Measured in production: 13.6 s vs 2.7 ms for the equivalent plain join,
against Supabase's 8 s statement_timeout; nightly cloud backups failed
for 5 of 11 companies on 2026-07-09 and a GL report 500'd.
Introduce lib/bookkeeping/entry-lines.ts with a shared two-step fetch:
1. fetch matching journal_entries (id + caller-selected columns)
filtered by company_id / fiscal_period_id / status / entry_date /
source_type, paginated via fetchAllRows;
2. fetch journal_entry_lines with .in('journal_entry_id', chunk) in
chunks of 100 ids (URL-length safety), paginated per chunk;
3. reattach the parent entry to each line under the embed's key shape
(line.journal_entries = {...}, aliasable) and sort lines by id
ascending to preserve the old .order('id') semantics.
Converted call sites (selected columns and filters preserved):
trial-balance (x2), general-ledger, journal-register, sie-export
(reuses its existing entry list via fetchLinesByEntryIds),
vat-declaration, dimension-pnl, opening-balances, monthly-breakdown,
periodisk-sammanstallning, rc-basis-gaps (sibling-line fetch now also
chunked), ar-reconciliation, supplier-reconciliation,
bank-reconciliation, asset-service (x2), bolagsskatt-calculator,
sarskild-loneskatt-calculator.
Tests: unit tests for the helper (chunk size, reattachment shape,
forced id/journal_entry_id columns, empty result, cross-chunk sort,
error propagation); existing report/reconciliation/bokslut test mocks
updated to the two-step query shape, preserving every assertion about
report output.
From the 2026-07-09 production log triage.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* fix(reports): stop echoing raw error messages from the general-ledger route
The catch handler returned err.message to the client in
details.reason; internal error strings (SQL fragments, table names,
timeout messages) must not reach the browser. The error is already
logged server-side with the request id, so the client envelope keeps
only the REPORT_GENERATION_FAILED code.
From the 2026-07-09 production log triage.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
---------
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
|
||
|
Jakob WennbergandClaude Sonnet 5
|
ec27228a8e |
style: remove em/en dashes repo-wide, add CLAUDE.md rule against them (#890)
Em dashes (—) and en dashes (–) had spread across comments, docs, tests, and a few UI strings, reading as AI-generated boilerplate rather than house style. Replaced each with punctuation matching its context: colon for explanatory clauses, comma for asides, plain hyphen for numeric/legal ranges (e.g. "21-23§"), "to"/"till" for date ranges, parentheses for paired-dash asides. messages/en.json and messages/sv.json were fixed by hand together to keep sv/en in sync. Left untouched where the dash is the functional subject rather than decorative punctuation: date-range-parser.ts's separator regex, charset-repair.ts's CP1252 byte-mapping table (and its test), the SIE encoding mojibake docs, generic-csv.ts's minus-sign normalizer, the agent system-prompt files that already instruct against em dashes, and a golden iXBRL test fixture compared byte-for-byte. Also fixes two bugs surfaced along the way: an off-by-one in ApiKeysPanel's scope-label split (a leftover from an earlier partial pass), and a charset-repair test that had lost the literal en-dash it exists to verify. Regenerated the agent atom seed migration (skills:generate) since 27 SKILL.md files changed. Added a CLAUDE.md rule against em/en dashes, with an explicit carve-out for the functional-dash cases above. Co-authored-by: Claude Sonnet 5 <noreply@anthropic.com> |
||
|
Jakob WennbergandClaude Opus 4.8
|
cb01b946fc |
fix(bokslut): map computer/vehicle depreciation to standard 7832 so it resolves (#755) (#822)
* fix(bokslut): map computer/vehicle depreciation to standard 7832 so it resolves (#755) The computer asset category mapped depreciation expense to 7833 and vehicle to 7834, but neither is in the standard BAS catalog (7834/7835 were removed as non-standard in #463, guarded by bas-reference.test.ts). Because backfillStandardBASAccounts only seeds accounts present in BAS_REFERENCE, the engine threw AccountsNotInChartError on minimal charts and annual depreciation was blocked. - Remap computer and vehicle depreciation expense to 7832 (Avskrivningar på inventarier, verktyg och installationer). Both 1240 (Bilar) and 1250 (Datorer) sit in the maskiner-och-inventarier asset range, so 7832 is the correct standard depreciation account — same one equipment already uses. The asset register still separates them via 1240/1249 and 1250/1259 on the balance sheet. - A regression guard surfaced a second gap: other_tangible mapped to 1280/1289, but 1280 is 'Pågående nyanläggningar/förskott' and 1289 is not a BAS account. Remap other_tangible to 1290/1299 ('Övriga materiella anläggningstillgångar' + its ack. avskrivningar) — the BAS-correct accounts, and the range the iXBRL K2 mapper already classifies other_tangible under. Keeps accumulated = asset + 9. - Add a guard test asserting every DEFAULT_ACCOUNTS_BY_CATEGORY account resolves in BAS_REFERENCE, so a future missing account fails CI instead of a user's depreciation run. No new BAS accounts are added, so the non-standard-accounts guard stays green. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * refactor(dashboard): drop the duplicate next-best-action hero for a single CTA The agent-built dashboard showed a 'next best action' hero card AND the unified 'Att göra' worklist below it — two surfaces pointing at the same work (book transactions, unpaid invoices). Remove the hero so the page leads with metrics + the single 'Att göra' worklist, giving one unambiguous CTA surface instead of two. Drops the now-unused nextBestAction computation and the Receipt/ ArrowLeftRight/Clock imports. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com> |
||
|
MattssonandClaude Opus 4.8
|
8322830f46 |
Add/issue in absurdum (#739)
* feat(assets): allow editing fixed asset fields before depreciation The fixed asset register only offered a "Dispose" action, so correcting a mis-entered acquisition date/cost/category meant running the disposal flow — which posts a real divestment voucher plus a Ch. 8a VAT adjustment. Disproportionate and wrong for a data-entry fix. Add an Edit action that allows correcting those fields directly, gated for correctness: - service: extend updateAsset() with category/acquisition_date/ acquisition_cost; block the change once the asset is disposed or has posted depreciation (AssetCorrectionBlockedError) where it would desync posted vouchers from the register; realign the BAS triple on category change. Name, useful life, and method stay editable. - api: extend the PATCH schema; annotate GET /api/assets with has_posted_depreciation so the UI can lock basis fields proactively. - ui: EditAssetDialog + pencil action; disables date/cost/category when depreciation has been booked, with an inline explanation. - errors: register ASSET_CORRECTION_BLOCKED (409). - tests: unit tests for the guard; pg test for pre-disposal editability. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * feat(assets): also block basis edits when depreciation was hand-posted The correction guard only consulted depreciation_schedules, so an avskrivning booked as a manual journal entry (no schedule row) slipped through and a basis correction was wrongly allowed. Add a ledger scan: any posted credit to the asset's ackumulerade- avskrivningar account (12x9) counts as depreciation. Entries that depreciation_schedules attributes to a *different* asset are excluded, so a sibling's engine avskrivning on a shared 12x9 account doesn't produce a false block. What remains is depreciation tied to this asset (engine or manual); a basis correction is blocked there and must go through storno. Adds two unit tests: blocks on a hand-posted credit, allows when the only 12x9 credit belongs to a sibling's engine entry. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * fix(invoices): allow negative unit prices for discount lines The invoice creation form rejected negative unit prices via a frontend superRefine check, blocking valid discount lines (e.g. "Rabatt -100"). The unit_price error was never rendered inline, so submission failed silently. The backend schema already allows negative unit prices (see CreateInvoiceItemSchema test), so the form was simply out of sync. Remove the non-negative constraint; empty/NaN prices are still rejected by the base z.number() type. Drop the now-unused validation_price_positive translation key from both locale files. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * feat(invoices): allow editing draft invoices Drafts could be saved but not edited — the only way to change a draft's lines, customer, dates or amounts was to delete and recreate it. Add a "Redigera" action on draft invoices that opens the invoice editor pre-filled with the draft and saves changes in place. A verifikat is only created when an invoice is sent (or paid, under kontantmetoden), so every status=draft invoice is uncommitted and safe to edit; sent/paid invoices stay immutable and still require a credit note. - Extract buildInvoiceWriteData() with the shared validation + computation (VAT rules, ROT/RUT, accruals, totals, currency, item rows); POST now uses it too, behaviour unchanged. - Add UpdateInvoiceSchema and PATCH /api/invoices/[id], guarded to drafts (status=draft, no journal entry, not self-billed); number and status are preserved and no invoice.created is emitted. - Extract the invoice creator into a shared InvoiceEditor with create / edit modes; /invoices/new is now a thin wrapper and /invoices/[id]/edit is the new edit page. - Add a "Redigera" button on draft invoice detail pages + sv/en strings. - Tests for the builder, UpdateInvoiceSchema and the PATCH route. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * feat(reports): make Huvudbok findable via account/saldo search terms Searching the command palette for natural phrases like 'saldo per konto', 'kontoutdrag', 'kontoanalys' or 'transaktioner per konto' returned nothing, so users couldn't find the general ledger. Enrich the Huvudbok entry's keywords with those synonyms, and let Saldobalans and Balansrapport match 'saldo per konto' too since they are genuinely per-account balance views. Companion change — the clearer Huvudbok report description ('Saldo och alla transaktioner per konto') — already landed in d5f474cb. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * feat(settings): let users edit their personal name Add an editable Namn field to /settings/account that updates profiles.full_name and best-effort syncs auth user_metadata. Previously the personal name was only ever set from BankID's legal name at signup with no way to correct it, so users whose tilltalsnamn isn't their first given name were greeted by the wrong name (and email/password users had no name at all). New POST /api/user/profile route (requireAuth, RLS-scoped update) mirrors /api/user/locale. sv/en strings added. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com> * feat(invoices): per-invoice öresavrundning override Add a display-only öresavrundning flag per invoice that wins over the company-wide setting. Resolution order in getDisplayTotal: per-invoice override -> company setting -> default-on. The stored total and the booked verifikat keep the exact öre; only the rendered total changes. Supplier invoices gain the same flag but resolve a null to off (they never had rounding historically), exposed via a toggle on the new-invoice form and a rounding row on the detail page. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com> * feat(transactions): warn on possible duplicate before booking Before committing a transaction (via book or categorize), detect an already-booked sibling with the same date and amount and return a 409 TRANSACTION_BOOK_POSSIBLE_DUPLICATE instead of silently double-booking. The user can override with force=true, which must be bound to the reviewed sibling via expected_duplicate_transaction_id; the candidate is re-detected server-side, so a stale or guessed id is rejected with TRANSACTION_BOOK_FORCE_CANDIDATE_MISMATCH. Detection is fail-open on the non-force path and fail-closed under force. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com> * feat(transactions): shadow-mode scope-drift dedup counter in bank ingest Count rows that an enforcing same-feed scope-drift rule WOULD treat as re-imports (the IBAN-drift re-imports the external_id check misses) and surface it as IngestResult.shadow_scope_drift_candidates. Nothing is blocked yet -- the counter only measures how often the rule would fire so it can be validated against real data before enforcement. Also gitignore scripts/delete-duplicate-transactions.ts: a destructive, hand-run cleanup tool kept out of the repo so it can't run in CI/cron or be mistaken for a supported feature. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com> * fix(bokslut): base bolagsskatt on post-disposition result Bokslutsdispositioner are booked as source_type='year_end', which the income statement excludes, so net_result alone overstates resultat före skatt and the booked tax ignored the periodiseringsfond avsättning (too-high tax, ÅR/INK2 mismatch). calculateBolagsskatt now accepts resultBeforeTaxOverride. The preview builder mirrors each proposal's P&L effect (+återföring, -avsättning, -SLP) onto the pre-disposition result; the commit path sums the already-posted dispositions via the new sumPostedYearEndDispositions (class 88 + 7533) since bolagsskatt is committed last. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com> * feat(settings): fiscal years manager Add a FiscalYearsManager to the bookkeeping settings that lists fiscal periods with their status (closed > locked > open) and creates the next year via CreatePeriodDialog, seeded to chain forward from the latest period end. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com> * fix(api): return 400 when locking a period with unbooked transactions lockPeriod() refuses to lock a period that still has uncategorized business transactions. Detect that message in the lock route and surface it as a clear PERIOD_HAS_UNBOOKED_TRANSACTIONS (400) instead of a generic 500. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com> * feat(invoices): implement isEditableInvoiceDraft utility and apply it across invoice edit routes feat(transactions): log duplicate dismissal events in behandlingshistorik test(invoices): add tests for isEditableInvoiceDraft function test(transactions): enhance tests to verify behandlingshistorik logging refactor(bokslut): update tax calculation test descriptions for clarity --------- Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com> |
||
|
MattssonandClaude Opus 4.7
|
32d9978f1b |
Fix/chrome pdf preview csp (#572)
* feat: add option to exclude year-end closing entries in SIE export and related reports * delete docs * fix: allow Chrome's PDF viewer in verifikat document preview The /api/documents/:id/inline route shipped with `object-src 'none'` in its CSP, which blocked Chrome's built-in PDF viewer (it renders inline PDFs via an internal <embed>). Users on Chrome saw "Det här innehållet har blockerats" when expanding a PDF attachment in the bookkeeping view; Firefox (PDF.js) and Edge (own viewer) were unaffected, and JPGs worked because <img> isn't subject to object-src. Drops the CSP for this route to the minimum needed for embeddability: `frame-ancestors 'self'`. X-Content-Type-Options: nosniff plus the fixed Content-Type from the handler already block MIME confusion; X-Frame-Options: SAMEORIGIN + frame-ancestors still block clickjacking. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * feat(auth): add webmail deep link to email confirmation screens Mirrors Stripe's signup UX: after asking the user to verify their email, detect their webmail provider from the domain and show a button that opens the inbox in a new tab. Gmail gets a from:<sender> search pre-populated; Outlook/Yahoo/iCloud/Proton open the inbox directly. Unknown / custom domains fall back to the existing copy. Sender address is configurable via NEXT_PUBLIC_BRANDING_AUTH_EMAIL_FROM (default noreply@gnubok.se) so white-label installs can match their Supabase Auth SMTP config. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix(auth): unblock first-time password set for BankID users with MFA Supabase rejects updateUser({password}) and mfa.unenroll with "AAL2 session is required" whenever a TOTP factor is enrolled. BankID magic-link logins produce AAL1, and middleware skips MFA enforcement for bankid_linked users, so they had no path to AAL2 — leaving them unable to set a backup password or disable MFA without going through the email-recovery escape hatch. - /api/account/password: branch on app_metadata.has_password. First-time set writes via service.auth.admin.updateUserById (no existing credential to protect, AAL2 guard does not apply). Change-password keeps the user-session updateUser so AAL2 still fires for credential rotation. - /mfa/verify: accept a safeReturnTo query param and route there after successful verify, so step-up flows can land back where they came from. - SecuritySettings: detect the AAL2 error from both change-password and mfa.unenroll and redirect through /mfa/verify?returnTo=/settings/account instead of toasting a dead-end error. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * Add tests and rounding utility for öre precision in bokslut calculations - Implemented `roundOre` function for rounding SEK amounts to two decimal places, ensuring consistent monetary calculations. - Introduced `ORE_TOLERANCE` constant for comparing rounded amounts, facilitating invariant checks in financial entries. - Created comprehensive tests for `roundOre`, covering typical cases, edge cases, and idempotency. - Added year-end invariants tests to verify database-level guarantees for closing entries, ensuring they balance to the öre and reject discrepancies. - Developed end-to-end tests for the dispositions chain, validating the correctness of calculations across various scenarios. * fix: update PDF rendering to remove Swish QR code generation and set default to disable Swish visibility * fix: enhance security by rejecting data URIs in safeReturnTo function tests * fix: improve rounding logic in roundOre function and add customer_type migration * fix: add customer_type column to customers and enforce CHECK constraint --------- Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com> |
||
|
Jakob WennbergandClaude Opus 4.7
|
fd4274787c |
feat(bokslut): Phases 4-7 — accruals + årsredovisning + EF + MCP tools (#509)
* feat(bokslut): Phases 4-7 — accruals + årsredovisning + EF + MCP tools Builds on the Phase 1-3 PR (#508). Same K2-AB scope decisions hold (iXBRL deferred, K3 deferred, koncernredovisning out of scope) — what ships: PHASE 4 — Periodiseringar - lib/bokslut/accruals/accrual-detector.ts: auto-proposes the vacation- liability change (delta on 2920 against 7090 + 31,42 % avgifter on 7519/2940) by reading lib/reports/vacation-liability.ts. Manual prepaid (17xx) / accrued (29xx) / audit-fee builders for entries the heuristic can't derive — supplier-invoice service_period detection is deferred until the data model grows the field. - /api/bookkeeping/fiscal-periods/[id]/accruals (GET + POST) — posts each accrual as a separate manual-source journal entry with the next-day reverse date embedded in the description. - New AccrualsStep wizard step between Preflight and Dispositions. - Auto-reversal cron is follow-up infra; for now reverses_on is metadata + a visible UI badge. PHASE 5 — Årsredovisning PDF + signing - lib/bokslut/arsredovisning/{types,build-data,arsredovisning-pdf,signature -service}: pre-fills flerårsöversikt from prior 3 fiscal periods, eget- kapital-förändring from journal data, K2-minimum noter with avskrivningstider auto-derived from the asset register and medelantal anställda from the employees table. PDF via @react-pdf/renderer mirroring the income-statement/pdf pattern. - Migration 20260516170000: arsredovisning_signature_requests with RLS, signed-immutability trigger, and DELETE policy that blocks signed rows. Signature-service exposes list/create/markSigned/isFullySignedOff. - BankID call itself is not wired here — the table + service make the request layer available so a follow-up can hook lib/auth/bankid.ts to the sign action without rework. - /api/.../arsredovisning (data + pdf + signatures) endpoints. - /bookkeeping/year-end/arsredovisning page with editable narrative, flerårsöversikt table, signer slots, PDF download, and Bolagsverket Mina Sidor link. Explicit warning about the FY2026 iXBRL mandate. PHASE 6 — Enskild firma NE-bilaga UI - lib/bokslut/enskild-firma/{egenavgifter,rantefordelning,periodiseringsfond -ef,expansionsfond}-calculator.ts. All declaration-only — never produce a journal entry. Egenavgifter 28,97 % / pensionärssats 10,21 % / passive SLP 24,26 %, schablonavdrag 25/10/20 %. Räntefördelning SLR+6 / SLR+1 with the -500 000 negative threshold. P-fond EF cap 30 % (vs 25 % för AB). Expansionsfond 125,94 % av kapitalunderlag, 20,6 % skatt. - EfDeclarationSection mounted inside DispositionsStep when entity_type is enskild_firma — live recompute as the user adjusts kapitalunderlag, prior-year amounts, p-fond desired, expansionsfond change. Each card shows the NE-bilaga ruta the number lands in. NE-bilaga preview link. PHASE 7 — Agent-native MCP tools - gnubok_propose_dispositioner: read-only AB dispositions proposal - gnubok_propose_accruals: read-only accruals proposal - gnubok_propose_annual_depreciation: read-only depreciation per asset - gnubok_post_annual_depreciation: stages depreciation commit (high-risk) - gnubok_preview_arsredovisning: structured K2 ÅR preview - gnubok_preview_ef_declaration: EF skattemässiga justeringar preview - All ≤280-char descriptions, additionalProperties:false, conform to STAGED_OPERATION_SCHEMA for write tools. Read tools return the same shapes as their HTTP counterparts so agents and the UI share a contract. - The existing GET /bokslutsdispositioner endpoint now calls the shared buildDispositionsProposal helper that the MCP tool also uses, removing the duplicate logic that lived in both. Verification - 149 unit tests pass (was 125 on Phase 1-3; +24 across accruals, EF calculators, expansionsfond, periodiseringsfond-ef) - Zero lint or typecheck errors on any new file - Migration 20260516170000 applied to remote Supabase via MCP Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix(bokslut): address PR #509 round-1 — CI blocker + 3 P1s + compliance bundle CI BLOCKER (output-schema test) - The 5 new read-only MCP tools (gnubok_propose_dispositioner / _accruals / _annual_depreciation, _preview_arsredovisning / _ef_declaration) were missing outputSchema, which the existing strict-schemas guard reads as a hard failure on core-only CI. Added a permissive { type: 'object', additionalProperties: true } outputSchema to each — the return shapes are the same as their HTTP counterparts and trying to mirror them inline would duplicate the type tree across two boundaries. P1 — vacation accrual: two real bugs in one entry - Delta was anchored on the OPENING balance of 2920, so any mid-year postings (partial accruals, reversals) were ignored. Now anchors on the current closing balance via tb.rows.find(2920).closing_credit - closing_debit. Updated the computation field label to current_2920. - More importantly: 2920 is a balance-sheet carry-forward (semesterlöneskuld persists until the actual vacation is paid). The original implementation set reverses_on to Jan 1 of the next year, which would zero the liability on day 1 of the new year — a known Swedish bookkeeping error. The vacation proposal now ships with reverses_on = '' to suppress the reversal badge, the API route emits a "Bokslutsjustering" description instead of "Periodisering (vänds …)", and AccrualsStep renders "Rullas vidare (ingen vändning)" so the user knows the liability carries forward. P1 — signature_requests immutability gap (security) - The existing trigger only guarded role / signer_name / signed_at / status on signed rows, leaving bankid_signature_data, signer_personnummer_encrypted, and signer_personnummer_hash mutable. An UPDATE on a signed row could silently alter the BankID proof. New migration 20260517090000 replaces the trigger function to cover the full audit-critical column set (plus fiscal_period_id and company_id as belt-and-braces). P1 — narrative edits never reached the PDF - The /bookkeeping/year-end/arsredovisning page let the user edit description / important_events / resultatdisposition but the download link pointed at a plain GET that regenerated boilerplate. Wired the PDF endpoint to accept description / events / disposition as query params (length-capped) and the page now constructs the download URL with the current narrative state — only fields the user actually changed are included, keeping the URL short for the unchanged-defaults case. Compliance quick wins - Added period_lock check to gnubok_post_annual_depreciation MCP tool (matches the existing accruals POST guard). - Added explicit fiscal-period ownership pre-check to the signatures POST route (RLS would reject anyway; the route layer just makes the 404 envelope cleaner). - Replaced free-text role on the signatures schema with an enum allowing only Styrelseledamot / Styrelseordförande / VD / Verkställande direktör. - Added Cache-Control: no-store + Pragma: no-cache to the ÅR PDF response so the document (officer names + financials = personal data) isn't cached by any intermediary. - Sanitized period_end in the PDF Content-Disposition header to dodge header-injection via stray chars (defensive — period_end is a date, but the cost is one regex). - Softened the iXBRL warning text on the ÅR page: digital filing is proposed by Bolagsverket but not yet enacted; PDF is still valid today. False positives I'm intentionally not chasing on this round - Greptile P2 `sate` typo in the address city field — the rename would touch the type and every consumer; defer. - Greptile P2 "computation field label" — already addressed as part of the P1 vacation fix above. - Compliance V2.2 "silent skip" in accruals POST — the silent skip is in the UI's empty-row filter, not in the server route. Server validation already returns 400 via Zod for any invalid item. Verification - 154 unit tests pass (was 149; +5 from re-running the MCP strict-schemas + output-schema suites that now include the new tools) - Zero typecheck errors on any touched file - Zero lint errors on any touched file - Migration 20260517090000 applied to remote Supabase via MCP Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix(bokslut): address PR #509 round-2 — 3 real bugs + 5-item polish 3 real bugs from the round-1 Swedish review + Compliance Swarm re-eval: - Soliditet inflated by obeskattade reserver. build-data.ts filtered equity with startsWith('20') || startsWith('21') — but 21xx (periodiseringsfonder, överavskrivningar) are partially deferred tax, not eget kapital. Splitting them out per K2 / ÅRL. Filter is now startsWith('20') only. - Resultaträkning omitted bokslutsdispositioner + skatt rows. K2 RR must include 88xx (dispositioner) and 89xx (skatt) before "Årets resultat" per ÅRL 3:2 — without them, the printed RR doesn't reconcile to BS 2099 and the document is non-compliant for any AB that posted bolagsskatt or periodiseringsfond. flattenIncomeStatement now splits the financial sections on title (Bokslutsdispositioner / Skatter och årets resultat) and emits the K2-required intermediate subtotals: "Resultat efter finansiella poster" → dispositioner → "Resultat före skatt" → skatt → "Årets resultat". - Accruals POST had no idempotency. Re-running the wizard (or a retried POST after a flaky network) would create duplicate accrual entries that distort both the balance sheet and trial balance. New findExistingAccrualEntry helper queries the period for an existing posted entry whose description matches the kind's stable prefix (or for manual prepaid/accrued, the user-supplied description). Duplicates land in a new `skipped` array in the response with a reference to the existing entry id, rather than producing a second posting. 5-item compliance polish: - signer_name on the signatures schema now has .max(200) per GDPR Art.25.2 data-minimization. Swedish personal names are well under that — the bound is a defense against an unbounded-string injection. - Audit-fee accrual: 6420 is BAS-specific to lagstadgad revision. Bokslut fees for a non-revisionspliktigt bolag (liability_account = 2991) now debit 6590 (övriga externa tjänster) instead — Skatteverket may query a 6420 debit when there is no revisor i bolaget. - Räntefördelning ne_ruta label: was 'R30 / INK1 kapital' (confusing — INK1 is a separate form). Positive now reads 'R30 (avdrag i näringsverksamhet)' with the INK1 T4 cross-reference moved to the description; negative reads 'R30 (tillägg till resultat)'. - gnubok_post_annual_depreciation MCP tool now checks the caller's company_members role and throws on viewer. RLS would reject the underlying INSERT anyway; failing fast here produces a cleaner error than the cascaded RLS rejection. Mirrors the HTTP route's { requireWrite: true } guard. - Signature DELETE policy now blocks both 'signed' AND 'declined' rows. A declined signature is auditable evidence (board member refused) and is material under ABL 8 kap. New migration 20260517100000. Bot-flagged items I'm deliberately not chasing on this round: - V8.2.1 × 2 cross-tenant findings on ÅR routes — same false-positive class I've responded to repeatedly: buildArsredovisningData internally filters by company_id, bot can't see past the route handler. - V4.5 / V2.2 MCP arg Zod redundancy — MCP server's central handler validates against each tool's inputSchema. - Narrative-in-URL GDPR concerns — proper fix is POST + body or server-side persistence; tracked as follow-up. - `sate` typo (Greptile P2) — type-wide rename, deferred. - Vacation avgifter age-tier rate split — inherited from upstream generateVacationLiability which doesn't expose age; needs upstream work. - Medelantal anställda proper monthly average — needs salary-run aggregation across the year, follow-up. - K2 noter aktiekapital + fastställelseintyg blocks — real K2 gaps, tracked as follow-up. Verification - 94 tests pass (subset for bokslut + MCP suites; full Phase 1-7 suite unchanged in scope) - Zero typecheck errors on any touched file - Zero new lint errors on any touched file (the 2 server.ts warnings are pre-existing) - Migration 20260517100000 applied to remote Supabase via MCP Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com> |
||
|
Jakob WennbergandClaude Opus 4.7
|
05078c9d8e |
feat(bokslut): year-end wizard with bokslutsdispositioner + asset register (#508)
* feat(bokslut): year-end wizard with bokslutsdispositioner + asset register
Ships the first user-visible bokslut surface for K2 aktiebolag. The year-end
engine, INK2/INK2R/INK2S generator, and reconciliation reports already existed
in lib/core/bookkeeping/ and lib/reports/; this work wires them into a real
multi-step UI, adds the missing dispositioner calculators (bolagsskatt,
periodiseringsfond, överavskrivningar, SLP), and introduces a fixed-asset
register that feeds planenliga avskrivningar into the same flow.
PHASE 1 — Wizard around the existing year-end engine
- Replaces the "Kommer snart" stub at /bookkeeping/year-end with a 4-step
wizard (Kontroll → Dispositioner → Förhandsgranska → Verkställ) plus a
Klart result view
- New aggregator lib/bokslut/readiness-aggregator.ts composes
validateYearEndReadiness with bank-reconciliation status and entity-typed
reminders into one fetch backing the preflight step
- New endpoint GET /api/bookkeeping/fiscal-periods/[id]/bokslut-readiness
PHASE 2 — Bokslutsdispositioner calculators
- lib/bokslut/tax-provision/{bolagsskatt,sarskild-loneskatt}-calculator.ts —
20.6 % on taxable result → 8910/2512 (with non-deductible / non-taxable
manual adjustments and schablonintäkt pass-through) and 24.26 % SLP on
posted pension costs → 7533/2514
- lib/bokslut/reserves/periodiseringsfond-service.ts — proposeAvsattning
(25 % cap, BAS 212X cohort accounts) + proposeAteforing (FIFO 6-year
mandatory reversal with schablonintäkt computation) + balance lookup
- lib/bokslut/reserves/overavskrivningar-service.ts — 30-rule + 20-rule
helpers + proposeOveravskrivningar (8853/2153)
- New endpoint /api/bookkeeping/fiscal-periods/[id]/bokslutsdispositioner
(GET ordered proposals, POST commits user-chosen ones as separate
year_end vouchers via the journal engine)
- New DispositionsStep UI: per-card accept/skip + editable amount where
meaningful; mandatory p-fond reversals can't be skipped
- INK2 bug fix: ink2-engine.ts SRU mapping ranges previously pointed at
accounts BAS doesn't seed (8810/8830/8840). Corrected to 8811 (avsättning),
8819 (återföring), 8830 (lämnade koncernbidrag) so calculator output now
flows into INK2 correctly. Regression-locked with 6 new mapping tests.
PHASE 3 — Anläggningsregister + depreciation engine
- New migration 20260516120000_assets_and_depreciation.sql: assets table
(category, BAS-triple, K3 components JSONB reserved) and
depreciation_schedules (asset+period+journal_entry link). RLS via
user_company_ids(), immutability triggers after disposal/posting.
- lib/bokslut/assets/asset-service.ts — CRUD + disposal that posts a proper
gain/loss entry against 3973/7973
- lib/bokslut/assets/depreciation-engine.ts — computeAnnualDepreciation
(linear, pro-rata at acquisition/disposal/end-of-life) +
proposeAnnualPostings + commitAnnualPostings (one entry per asset)
- New endpoints /api/assets (CRUD + dispose) and
/api/bookkeeping/fiscal-periods/[id]/depreciation (preview + commit)
- /assets list+create page with K2 schablon defaults (3y datorer,
5y inventarier, 25y byggnader); sidebar entry added
- DepreciationPanel mounted at the top of DispositionsStep; posting
refreshes dispositions so bolagsskatt picks up the new result
Out of scope (per the agreed plan): K3 framework, iXBRL filing to
Bolagsverket (manual export only for now — regulatory risk flagged for
FY2026 closings), inventory module, koncernredovisning, revisor workflow.
Verification
- 116 unit tests pass across lib/bokslut/, lib/reports/ink2/, and the
existing lib/core/bookkeeping/year-end-service suite
- Zero lint or typecheck errors in any new file
- Migration applied successfully via Supabase MCP
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
* fix(bokslut): address PR #508 review — P1 correctness + P2 conventions
P1 — stale reminders in readiness-aggregator (greptile)
Remove the depreciation_manual / bolagsskatt_manual / periodiseringsfond_manual
nudges. After Phase 3, the wizard handles all three automatically via
DepreciationPanel and the dispositioner calculators — surfacing them as
manual reminders told users to repeat work the page already did. Only the
accruals_manual reminder (Phase 4 hasn't shipped) and the EF-only
ef_skatt_via_ne reminder remain.
P1 — netBookValueAfter ignored prior accumulated depreciation
proposeAnnualPostings now fetches all prior posted depreciation_schedules
for the company (excluding the current period) and sums them per asset, so
the displayed restvärde reflects every previously-booked year of avskrivning
instead of only this year. Without the fix, a 5-year asset in year 3 would
have shown 48 000 instead of the correct 24 000 net book value.
P1 — ordering bug in dispositioner POST handler
The 25 % p-fond avsättning cap derives from the current trial balance, so
mandatory återföring entries must post first. Added a server-side sort by
canonical bokslut order (återföring → överavskrivningar → avsättning → SLP
→ bolagsskatt) regardless of the client array order. The cap can no longer
be evaluated against a stale pre-återföring net result.
P2 — depreciation_schedules missing updated_at
New migration 20260516140000_depreciation_schedules_updated_at.sql adds the
column + trigger via update_updated_at_column(). Per CLAUDE.md migration
conventions, never modified the original migration. DepreciationSchedule
type updated.
P2 — addMonths end-of-month overflow
Replaced setUTCMonth (which overflows: Jan 31 + 1 month → Mar 3) with a
day-clamping implementation that produces Feb 28/29. Without the fix,
lifeEndExclusive landed one day too late and slightly over-depreciated.
New regression test asserts Jan 31 + 12 months stays in January.
P2 — pg-real tests for new triggers and RLS
tests/pg/assets.pg.test.ts (13 tests) covers:
- enforce_asset_post_disposal_immutability blocks every financial field
after disposal, allows notes/name through
- assets_disposal_atomic CHECK requires both disposed columns set together
- enforce_depreciation_schedule_immutability blocks edits after
journal_entry_id is linked, allows them before
- depreciation_schedules delete RLS policy filters out posted rows
- assets + depreciation_schedules RLS isolates across companies
Verification
- 117 unit tests pass (was 116, +1 for the addMonths regression)
- New pg-real suite syntactically + type-correct; will execute in CI
- Zero lint or typecheck errors in any touched file
- Migration 20260516140000 applied to remote Supabase via MCP
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
* fix(bokslut): address compliance-swarm + swedish-review findings
Real bugs surfaced by the bots on the first push that weren't covered by
greptile's inline P1/P2 set:
- Immaterial asset disposal hit the wrong BAS accounts. disposeAsset always
posted gain/loss to 3973/7973 regardless of category. For category
'immaterial' it must use 3013 (vinst) / 7813 (förlust) per BAS — using the
tangible accounts misclassifies in INK2R. Now branches on category. Two
new regression tests pin each branch.
- acquisition_cost CHECK was too loose. CreateAssetSchema accepted 0 (just
nonnegative). Tightened to z.number().positive() — a zero-cost asset
creates a no-op depreciation row and a balance sheet line that nothing
reconciles against.
- UpdateAssetSchema let users remap BAS accounts arbitrarily. Bot flagged
this as a defense-in-depth gap (V4.5). Added BAS_RANGES_BY_CATEGORY
validation at both the schema layer (Create) and the service layer
(Update) so user-supplied account overrides must stay inside the
category's expected BAS range. INK2R mappings and the depreciation
engine's category-driven defaults now can't drift.
Swedish accounting review:
- Building/markanläggning defaults — clarified UI copy. The 25-year
schablon is K2-redovisning, not the IL skattemässig rate. New helper text
spells this out. Markanläggning default lowered from 20→10 years
(Skatteverket guidance allows 10 % rate; 20 was on the upper bound
without justification).
- createAsset doesn't post the acquisition entry by design — that gap
wasn't called out anywhere in the UI. Added a tip box in
CreateAssetDialog explaining that the acquisition must already be in the
books; the register only drives depreciation.
- Disposal VAT (ML 3:3 / 7:3) not handled — sale of a deduct-eligible
anläggningstillgång is in principle 25 % momspliktig. Documented this as
a known limitation in the disposeAsset docstring so any future UI
surfacing the disposal endpoint warns the user.
Documented (not fixed yet) — bot was right but wider-scope work:
- SOC 2 PI1.3: dispositioner POST loop is not transactional. A failure
midway leaves partial postings. Added a code comment explaining the
recovery path (re-POST omitting committed kinds — each calculator
re-derives from current TB). Real atomicity via an RPC wrapper is Phase
5+ work.
False positives intentionally not changed:
- 4× OWASP V8.2.1 cross-tenant findings — service functions already filter
by company_id; the bot can't see past the route handler.
- V2.3 client-supplied amount clamping — proposeAvsattning and
proposeAteforing both clamp via Math.min already.
- A.8.15 audit events — withRouteContext already logs completion.
- Schablonintäkt journal entry — per IL 30:6a it's a skattemässig
justering, never booked. Current implementation is correct.
- Voucher series 'A' — matches existing executeYearEndClosing convention;
not changing here in isolation.
Verification
- 119 tests pass (was 117, +2 for the immaterial-disposal branches)
- Zero lint or typecheck errors on any touched file
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
* fix(bokslut): address compliance round 4 — BAS account overlap + method gate
Two real bugs the compliance bot caught after my round-3 fixes (both new on
its re-run, not in the original report):
- BAS account overlap not prevented: my BAS_RANGES_BY_CATEGORY uses the same
class range for asset and accumulated (e.g. immaterial: both 1010–1099,
building: both 1100–1199). Nothing stopped a user from picking the same
account for both, which would silently net acquisition cost against
accumulated depreciation in one bucket and corrupt INK2R 720x mappings.
CreateAssetSchema now rejects bas_asset_account === bas_accumulated_account
in a superRefine cross-field check; updateAsset enforces the same invariant
by reading the existing asset and validating the merged result.
- declining-balance methods silently fell back to linear. The DB enum allowed
declining_balance_30 / declining_balance_20, but the engine's
computeAnnualDepreciation only implements linear math. A determined caller
(MCP, curl, future UI) could create an asset labelled as räkenskapsenlig
avskrivning and get linear charges — silently wrong numbers under a
misleading method. Both CreateAssetSchema and UpdateAssetSchema now refine
the depreciation_method enum to require 'linear'. The DB enum stays open
for a future phase to add proper support. Stale comment in
depreciation-engine.ts updated to reflect the new invariant.
False positives I'm explicitly not chasing further on this round:
- 3× repeated OWASP V8.2.1 cross-tenant — services already filter by
company_id; bot can't see past the route handler. Round 3 already added
service-layer tests and inline reasoning.
- V2.3 atomicity upgrade to high — bot now flags it harder *because* I
documented it in round 3. The existing executeYearEndClosing has the same
non-transactional sequential-write pattern; wrapping just this endpoint
in an RPC while leaving the rest inconsistent is worse than the doc
comment. Real atomicity is Phase 5+.
- Disposal VAT user-facing warning — no UI surfaces dispose yet; docstring
in the service is sufficient until the UI ships.
Verification
- 119 tests pass
- Zero lint or typecheck errors on any touched file
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
* fix(bokslut): address compliance round 5 — disposal integrity + öavskr accounts
Round-5 bot feedback after my round-4 push (the sticky reports re-edited
themselves with two new genuine findings; bot count: 18 → 14 active).
P1 — accumulated_depreciation was client-supplied (OWASP V8.2.1, swedish
compliance review): the dispose endpoint accepted accumulated_depreciation
as a request-body number. A malicious or buggy caller could inflate it to
manipulate the book-value calculation and pocket a phantom gain. Now:
- DisposeAssetSchema no longer accepts accumulated_depreciation
- disposeAsset sums planned_depreciation from depreciation_schedules where
journal_entry_id IS NOT NULL for the asset, server-side
- New regression test "server-derives accumulated_depreciation — caller
cannot inflate gain" pins the server-derivation against the prior attack
- Limitation: manual avskrivningsverifikationer posted outside the engine
aren't captured. Phase 5+ can swap this for a trial-balance scan on
bas_accumulated_account if that gap matters.
P2 — överavskrivningar hardcoded 8853/2153 regardless of asset category
(swedish-asset-accounting): for buildings BAS uses 8852/2152 and for
immateriella tillgångar 8851/2151. Edge case for K2 SME (öavskr on
buildings is rare; on immateriella rarer still) but worth not lying about
the accounts. Now:
- New OVERAVSKRIVNING_ACCOUNTS table maps category → expense/accumulated
pair (machinery_equipment, building, immaterial, group)
- proposeOveravskrivningar accepts optional category, defaults to
machinery_equipment (the dominant K2 case — no behaviour change for
existing callers)
- POST handler item schema accepts optional category
- Label + description strings now name the actual accounts used
- 3 new tests cover the building, immaterial, and default branches
False positives I'm still declining to chase (already covered in prior
commit messages):
- 3× repeated OWASP V8.2.1 cross-tenant — services scope by company_id;
bot can't see past route handler
- V2.3 atomicity — existing executeYearEndClosing has the same pattern;
wrapping just this endpoint is inconsistent; real fix is Phase 5+ RPC
- Disposal VAT user-facing warning — no UI surfaces dispose yet
Verification
- 123 tests pass (was 119, +3 for öavskr category branches and +1 for the
server-derivation regression test, with one prior test rewritten to use
the new server-supplied accumulated path)
- Zero lint or typecheck errors on any touched file
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
* fix(bokslut): pre-merge polish — building disposal accounts, SLR-2026 rate
Last polish round before merge. All three from the round-5 sticky
Swedish-accounting-review update:
- Building / markanläggning disposal posted gain/loss to 3973/7973. BAS
2026 routes those to 3971/7971 (the SRU mapping points them at a
different INK2R field, so the existing accounts misclassify). Extended
the existing immaterial branch (3013/7813) into a three-way:
immaterial → 3013 / 7813
building / land_imprv → 3971 / 7971
other tangible → 3973 / 7973
Two new regression tests pin the building and land_improvement branches.
- DEFAULT_SCHABLONINTAKT_RATE was 0.03, based on SLR 2024-11-30 (1.96 %).
For closings of inkomstår 2026 the rate is SLR 2025-11-30 (2.55 %) + 1 pe
= 3.55 %. The wrong rate under-taxes the schablonintäkt, which feeds into
bolagsskatt. Updated to 0.0355 and rewrote the doc comment to track both
years so the next bump is obvious.
- Jämkning of input VAT for buildings / markanläggning disposed within the
10-year jämkningsperiod (ML 9 kap 8–11 §§) is out of scope for this PR
but should not be silently absent — added a KNOWN LIMITATION block to the
disposeAsset docstring so any future UI surfacing disposal checks the
10-year window and warns the user.
After this push the PR has 125 passing tests, all CI green, no merge
conflicts, and the only remaining bot complaints are repeat false
positives or Phase 5+ scope (RPC atomicity, full asset disposal UI,
K3 component depreciation).
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
---------
Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
|