* feat: implement findNextPeriod function and integrate into year-end closing logic * feat: add integrity check for PDF documents and enhance user feedback for corrupt files * Refactor year-end service and period creation logic for improved UTC handling and error messaging - Update `validateYearEndReadiness` to assert on stable warning messages without interpolating period names. - Modify `createNextPeriod` to ensure date calculations are performed in UTC, preventing DST-related issues. - Enhance error handling in `validateYearEndReadiness` and `executeYearEndClosing` to avoid exposing database details. - Introduce structured error messages for year-end processes in `structured-errors.ts`. - Add tests for document integrity checks, ensuring proper authentication and error handling. - Implement GUC checks in document versioning to prevent unauthorized modifications and ensure company membership. - Update migration scripts to reflect changes in document immutability enforcement. * fix: add comment to clarify GUC behavior in document supersession logic
550 lines
16 KiB
TypeScript
550 lines
16 KiB
TypeScript
import type { SupabaseClient } from '@supabase/supabase-js'
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import { eventBus } from '@/lib/events'
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import { validatePeriodDuration } from '@/lib/bookkeeping/validate-period-duration'
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import type { FiscalPeriod, PeriodStatus } from '@/types'
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/**
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* Lock a fiscal period — prevents new journal entries from being posted.
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* Requires: period exists, belongs to company, not already locked/closed.
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*/
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export async function lockPeriod(
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supabase: SupabaseClient,
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companyId: string,
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userId: string,
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fiscalPeriodId: string
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): Promise<FiscalPeriod> {
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// Fetch period
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const { data: period, error: fetchError } = await supabase
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.from('fiscal_periods')
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.select('*')
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.eq('id', fiscalPeriodId)
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.eq('company_id', companyId)
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.single()
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if (fetchError || !period) {
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throw new Error('Fiscal period not found')
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}
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if (period.is_closed) {
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throw new Error('Period is already closed')
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}
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if (period.locked_at) {
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throw new Error('Period is already locked')
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}
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// Check for uncategorized business transactions in this period
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const { count: unbookedCount } = await supabase
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.from('transactions')
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.select('id', { count: 'exact', head: true })
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.eq('company_id', companyId)
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.is('journal_entry_id', null)
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.eq('is_business', true)
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.gte('date', period.period_start)
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.lte('date', period.period_end)
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if (unbookedCount && unbookedCount > 0) {
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throw new Error(
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`Kan inte låsa period: ${unbookedCount} affärstransaktion(er) saknar bokföring. Bokför alla transaktioner innan perioden låses.`
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)
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}
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const { data: updated, error: updateError } = await supabase
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.from('fiscal_periods')
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.update({ locked_at: new Date().toISOString() })
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.eq('id', fiscalPeriodId)
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.eq('company_id', companyId)
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.select()
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.single()
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if (updateError || !updated) {
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throw new Error(`Failed to lock period: ${updateError?.message}`)
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}
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const result = updated as FiscalPeriod
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await eventBus.emit({
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type: 'period.locked',
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payload: { period: result, companyId, userId },
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})
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return result
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}
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/**
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* Unlock a fiscal period — clears `locked_at` so new entries can be posted.
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* Requires: period exists, belongs to company, is currently locked, not closed.
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*/
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export async function unlockPeriod(
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supabase: SupabaseClient,
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companyId: string,
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userId: string,
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fiscalPeriodId: string
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): Promise<FiscalPeriod> {
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const { data: period, error: fetchError } = await supabase
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.from('fiscal_periods')
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.select('*')
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.eq('id', fiscalPeriodId)
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.eq('company_id', companyId)
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.single()
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if (fetchError || !period) {
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throw new Error('Fiscal period not found')
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}
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if (period.is_closed) {
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throw new Error('Cannot unlock a closed period')
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}
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if (!period.locked_at) {
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throw new Error('Period is not locked')
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}
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const priorLockedAt = period.locked_at
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const { data: updated, error: updateError } = await supabase
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.from('fiscal_periods')
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.update({ locked_at: null })
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.eq('id', fiscalPeriodId)
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.eq('company_id', companyId)
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.select()
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.single()
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if (updateError || !updated) {
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throw new Error(`Failed to unlock period: ${updateError?.message}`)
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}
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const result = updated as FiscalPeriod
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// BFNAR 2013:2 kap. 8 (behandlingshistorik): unlocking a locked period is a
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// sensitive control change. Persist it to the immutable audit_log (not just
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// event_log, which has 30-day TTL) so an auditor can reconstruct who
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// unlocked which period and when, even years later.
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await supabase.from('audit_log').insert({
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user_id: userId,
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company_id: companyId,
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action: 'UPDATE',
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table_name: 'fiscal_periods',
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record_id: fiscalPeriodId,
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description: `Period unlocked: ${result.name} (${result.period_start} – ${result.period_end})`,
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old_state: { locked_at: priorLockedAt },
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new_state: { locked_at: null },
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})
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await eventBus.emit({
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type: 'period.unlocked',
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payload: { period: result, companyId, userId },
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})
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return result
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}
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/**
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* Close a fiscal period — marks it as permanently closed.
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* Requires: period is locked AND closing_entry_id is set (year-end must run first).
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*/
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export async function closePeriod(
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supabase: SupabaseClient,
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companyId: string,
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userId: string,
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fiscalPeriodId: string
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): Promise<FiscalPeriod> {
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const { data: period, error: fetchError } = await supabase
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.from('fiscal_periods')
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.select('*')
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.eq('id', fiscalPeriodId)
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.eq('company_id', companyId)
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.single()
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if (fetchError || !period) {
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throw new Error('Fiscal period not found')
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}
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if (period.is_closed) {
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throw new Error('Period is already closed')
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}
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if (!period.locked_at) {
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throw new Error('Period must be locked before closing')
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}
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if (!period.closing_entry_id) {
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throw new Error('Year-end closing must be executed before closing the period')
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}
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const { data: updated, error: updateError } = await supabase
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.from('fiscal_periods')
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.update({
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is_closed: true,
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closed_at: new Date().toISOString(),
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})
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.eq('id', fiscalPeriodId)
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.eq('company_id', companyId)
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.select()
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.single()
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if (updateError || !updated) {
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throw new Error(`Failed to close period: ${updateError?.message}`)
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}
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return updated as FiscalPeriod
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}
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/**
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* Create the next fiscal period following the current one.
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* Computes dates based on the current period's length (handles brutet räkenskapsår).
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* Sets previous_period_id for chain validation.
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*/
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export async function createNextPeriod(
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supabase: SupabaseClient,
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companyId: string,
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userId: string,
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currentPeriodId: string
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): Promise<FiscalPeriod> {
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const { data: current, error: fetchError } = await supabase
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.from('fiscal_periods')
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.select('*')
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.eq('id', currentPeriodId)
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.eq('company_id', companyId)
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.single()
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if (fetchError || !current) {
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throw new Error('Current fiscal period not found')
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}
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// Compute next period start (day after current end) in pure UTC — see
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// findNextPeriod for the DST off-by-one rationale.
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const nextStart = new Date(current.period_end + 'T00:00:00Z')
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nextStart.setUTCDate(nextStart.getUTCDate() + 1)
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// After a broken first fiscal year, subsequent years should always be
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// 12 months (standard fiscal year). The first year is the only one that
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// can be longer/shorter than 12 months per BFL 3 kap.
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const nextEnd = new Date(nextStart)
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nextEnd.setUTCMonth(nextEnd.getUTCMonth() + 12)
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// Go to last day of the previous month — setUTCDate(0) rolls back into
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// the prior month's last day.
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nextEnd.setUTCDate(0)
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const nextStartStr = nextStart.toISOString().slice(0, 10)
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const nextEndStr = nextEnd.toISOString().slice(0, 10)
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// Validate period duration — subsequent periods always start on 1st of month
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const durationError = validatePeriodDuration(nextStartStr, nextEndStr, { isFirstPeriod: false })
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if (durationError) {
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throw new Error(durationError)
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}
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// Check for overlapping periods
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const { data: overlapping } = await supabase
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.from('fiscal_periods')
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.select('id')
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.eq('company_id', companyId)
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.lte('period_start', nextEndStr)
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.gte('period_end', nextStartStr)
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.limit(1)
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if (overlapping && overlapping.length > 0) {
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throw new Error('Next fiscal period already exists or overlaps with an existing period')
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}
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// Generate name: e.g. "FY 2025" or "FY 2025/2026"
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const startYear = nextStart.getUTCFullYear()
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const endYear = nextEnd.getUTCFullYear()
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const name = startYear === endYear ? `FY ${startYear}` : `FY ${startYear}/${endYear}`
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const { data: newPeriod, error: insertError } = await supabase
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.from('fiscal_periods')
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.insert({
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company_id: companyId,
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user_id: userId,
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name,
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period_start: nextStartStr,
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period_end: nextEndStr,
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previous_period_id: currentPeriodId,
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})
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.select()
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.single()
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if (insertError || !newPeriod) {
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throw new Error(`Failed to create next period: ${insertError?.message}`)
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}
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return newPeriod as FiscalPeriod
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}
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/**
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* Look up the next fiscal period after the given one without creating it.
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*
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* Used by year-end closing to handle the common case where the next period
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* was already created (e.g. by SIE import, manual creation, or a previous
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* partial year-end run). Returns null when no such period exists.
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*
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* Matches first on previous_period_id chain, then falls back to a
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* period_start = (current.period_end + 1 day) lookup so periods created
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* before the chain was wired up are still recognised.
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*/
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export async function findNextPeriod(
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supabase: SupabaseClient,
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companyId: string,
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currentPeriodId: string
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): Promise<FiscalPeriod | null> {
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const { data: current, error: fetchError } = await supabase
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.from('fiscal_periods')
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.select('*')
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.eq('id', currentPeriodId)
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.eq('company_id', companyId)
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.single()
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if (fetchError || !current) {
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return null
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}
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const { data: chained } = await supabase
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.from('fiscal_periods')
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.select('*')
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.eq('company_id', companyId)
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.eq('previous_period_id', currentPeriodId)
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.maybeSingle()
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if (chained) {
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return chained as FiscalPeriod
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}
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// UTC-only arithmetic: anchor the date string at UTC midnight, then
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// advance via setUTCDate. Using Date(string) + setDate/getDate causes an
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// off-by-one on servers in TZ+ when the day after period_end crosses a
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// DST spring-forward, because setDate(local) writes local-time fields
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// and toISOString() converts back through the shifted offset.
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const expectedStartStr = addDaysUTC(current.period_end, 1)
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const { data: byDate } = await supabase
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.from('fiscal_periods')
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.select('*')
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.eq('company_id', companyId)
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.eq('period_start', expectedStartStr)
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.maybeSingle()
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return (byDate as FiscalPeriod | null) ?? null
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}
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/** Add `days` to a YYYY-MM-DD string in pure UTC and return YYYY-MM-DD. */
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function addDaysUTC(isoDate: string, days: number): string {
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const d = new Date(isoDate + 'T00:00:00Z')
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d.setUTCDate(d.getUTCDate() + days)
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return d.toISOString().slice(0, 10)
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}
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/**
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* Create a previous fiscal period before the given one.
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* Computes a 12-month period ending the day before the given period starts.
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* Updates previous_period_id chain so the given period points to the new one.
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*/
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export async function createPreviousPeriod(
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supabase: SupabaseClient,
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companyId: string,
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userId: string,
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currentPeriodId: string
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): Promise<FiscalPeriod> {
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const { data: current, error: fetchError } = await supabase
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.from('fiscal_periods')
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.select('*')
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.eq('id', currentPeriodId)
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.eq('company_id', companyId)
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.single()
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if (fetchError || !current) {
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throw new Error('Current fiscal period not found')
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}
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// Compute previous period end (day before current start)
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const prevEnd = new Date(current.period_start + 'T12:00:00Z')
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prevEnd.setUTCDate(prevEnd.getUTCDate() - 1)
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// Compute previous period start (1st of month, 12 months before prevEnd)
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const prevStart = new Date(prevEnd)
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prevStart.setUTCMonth(prevStart.getUTCMonth() - 11)
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prevStart.setUTCDate(1)
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const prevStartStr = prevStart.toISOString().split('T')[0]
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const prevEndStr = prevEnd.toISOString().split('T')[0]
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// Validate period duration
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const durationError = validatePeriodDuration(prevStartStr, prevEndStr, { isFirstPeriod: false })
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if (durationError) {
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throw new Error(durationError)
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}
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// Check for overlapping periods
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const { data: overlapping } = await supabase
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.from('fiscal_periods')
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.select('id')
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.eq('company_id', companyId)
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.lte('period_start', prevEndStr)
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.gte('period_end', prevStartStr)
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.limit(1)
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if (overlapping && overlapping.length > 0) {
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throw new Error('Previous fiscal period already exists or overlaps with an existing period')
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}
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// Generate name
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const startYear = prevStart.getFullYear()
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const endYear = prevEnd.getFullYear()
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const name = startYear === endYear ? `FY ${startYear}` : `FY ${startYear}/${endYear}`
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const { data: newPeriod, error: insertError } = await supabase
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.from('fiscal_periods')
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.insert({
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company_id: companyId,
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user_id: userId,
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name,
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period_start: prevStartStr,
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period_end: prevEndStr,
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})
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.select()
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.single()
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if (insertError || !newPeriod) {
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throw new Error(`Failed to create previous period: ${insertError?.message}`)
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}
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// Update the current period to point to the new one
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const { error: updateError } = await supabase
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.from('fiscal_periods')
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.update({ previous_period_id: newPeriod.id })
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.eq('id', currentPeriodId)
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.eq('company_id', companyId)
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if (updateError) {
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throw new Error(`Failed to update period chain: ${updateError.message}`)
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}
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return newPeriod as FiscalPeriod
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}
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export type PeriodStatusValue = 'open' | 'locked' | 'closed'
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export interface PeriodStatusForDate {
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period_id: string | null
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status: PeriodStatusValue
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/**
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* For `locked` status: either the period's `locked_at` timestamp (ISO) or the
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* company-wide `bookkeeping_locked_through` date (ISO) — whichever applies.
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* `null` for open/closed.
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*/
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lock_date: string | null
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}
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/**
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* Resolve the period status for a given affärshändelse date — answers
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* "can a verifikation with this entry_date be posted right now?" using the
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* same two-layer logic the DB triggers enforce:
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*
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* 1. company-wide bookkeeping_locked_through (covers everything on/before)
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* 2. the fiscal_period covering the date (is_closed or locked_at)
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*
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* Returned shape is the canonical `period_status` envelope threaded into MCP
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* tool responses so agents and widgets can disable writes without round-trips.
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*
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* Mirrors lib/api/v1/check-period-lock.ts (used by the v1 REST surface). The
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* two helpers share the same query pattern; if either changes, update both.
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*/
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export async function resolvePeriodStatusForDate(
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supabase: SupabaseClient,
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companyId: string,
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date: string,
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): Promise<PeriodStatusForDate> {
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// Layer 1: company-wide lock date.
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const { data: settings } = await supabase
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.from('company_settings')
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.select('bookkeeping_locked_through')
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.eq('company_id', companyId)
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.maybeSingle()
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const lockThrough = settings?.bookkeeping_locked_through ?? null
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if (lockThrough && date <= lockThrough) {
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// Find the covering period if any — useful for widget greying.
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const { data: period } = await supabase
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.from('fiscal_periods')
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.select('id')
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.eq('company_id', companyId)
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.lte('period_start', date)
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.gte('period_end', date)
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.maybeSingle()
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return { period_id: period?.id ?? null, status: 'locked', lock_date: lockThrough }
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}
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// Layer 2: fiscal period status.
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const { data: period } = await supabase
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.from('fiscal_periods')
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.select('id, is_closed, locked_at')
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.eq('company_id', companyId)
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.lte('period_start', date)
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.gte('period_end', date)
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.maybeSingle()
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if (!period) {
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// No covering period — treated as open at this layer; the engine's own
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// ensure-period helper will create one. Agents should still warn the user.
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return { period_id: null, status: 'open', lock_date: null }
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}
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if (period.is_closed) {
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return { period_id: period.id, status: 'closed', lock_date: null }
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}
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if (period.locked_at) {
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return { period_id: period.id, status: 'locked', lock_date: period.locked_at }
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}
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return { period_id: period.id, status: 'open', lock_date: null }
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}
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/**
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* Get status summary for a fiscal period.
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*/
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export async function getPeriodStatus(
|
||
supabase: SupabaseClient,
|
||
companyId: string,
|
||
userId: string,
|
||
fiscalPeriodId: string
|
||
): Promise<PeriodStatus> {
|
||
|
||
const { data: period, error: fetchError } = await supabase
|
||
.from('fiscal_periods')
|
||
.select('*')
|
||
.eq('id', fiscalPeriodId)
|
||
.eq('company_id', companyId)
|
||
.single()
|
||
|
||
if (fetchError || !period) {
|
||
throw new Error('Fiscal period not found')
|
||
}
|
||
|
||
// Count draft entries in this period
|
||
const { count: draftCount } = await supabase
|
||
.from('journal_entries')
|
||
.select('id', { count: 'exact', head: true })
|
||
.eq('company_id', companyId)
|
||
.eq('fiscal_period_id', fiscalPeriodId)
|
||
.eq('status', 'draft')
|
||
|
||
// Check if next period exists via the chain pointer
|
||
const { data: nextPeriod } = await supabase
|
||
.from('fiscal_periods')
|
||
.select('id')
|
||
.eq('company_id', companyId)
|
||
.eq('previous_period_id', fiscalPeriodId)
|
||
.maybeSingle()
|
||
|
||
return {
|
||
is_locked: !!period.locked_at,
|
||
is_closed: period.is_closed,
|
||
has_closing_entry: !!period.closing_entry_id,
|
||
has_opening_balances: period.opening_balances_set,
|
||
draft_count: draftCount ?? 0,
|
||
next_period_exists: !!nextPeriod,
|
||
}
|
||
}
|