Jakob Wennberg
838dc6b8b5
Remove influencer-era documentation, unused components, boilerplate assets, and ghost tiktok cron job. Add supplier invoice management, document API routes, and PWA icons. Replace boilerplate README. Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
348 lines
17 KiB
PL/PgSQL
348 lines
17 KiB
PL/PgSQL
-- Migration 21: Backfill SRU codes on chart_of_accounts
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-- Updates existing accounts with standard SRU codes for NE (EF) and INK2 (AB) forms.
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-- Only updates accounts where sru_code IS NULL to preserve manual assignments.
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-- Add sru_code column if it doesn't exist
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ALTER TABLE public.chart_of_accounts ADD COLUMN IF NOT EXISTS sru_code text;
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-- =============================================================================
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-- Backfill SRU codes for NE form (Enskild firma) — field codes 7310-7350
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-- These apply to revenue/expense accounts (classes 3-8)
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-- =============================================================================
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-- NE: R1 - Försäljning med moms (3000-3499 excl 3100) → 7310
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UPDATE public.chart_of_accounts
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SET sru_code = '7310', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '3000' AND account_number <= '3499'
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AND account_number != '3100';
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-- NE: R2 - Momsfria intäkter (3100, 3900, 3970-3980) → 7311
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UPDATE public.chart_of_accounts
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SET sru_code = '7311', updated_at = now()
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WHERE sru_code IS NULL
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AND (
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account_number = '3100'
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OR account_number = '3900'
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OR (account_number >= '3970' AND account_number <= '3980')
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);
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-- NE: R3 - Bil/bostadsförmån (3200-3299) → 7312
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UPDATE public.chart_of_accounts
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SET sru_code = '7312', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '3200' AND account_number <= '3299';
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-- NE: R4 - Ränteintäkter (8310-8330) → 7313
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UPDATE public.chart_of_accounts
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SET sru_code = '7313', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '8310' AND account_number <= '8330';
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-- NE: R5 - Varuinköp (4000-4990) → 7320
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UPDATE public.chart_of_accounts
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SET sru_code = '7320', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '4000' AND account_number <= '4990';
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-- NE: R6 - Övriga kostnader (5000-6990, 7970) → 7321
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UPDATE public.chart_of_accounts
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SET sru_code = '7321', updated_at = now()
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WHERE sru_code IS NULL
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AND (
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(account_number >= '5000' AND account_number <= '6990')
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OR account_number = '7970'
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);
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-- NE: R7 - Lönekostnader (7000-7699) → 7322
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UPDATE public.chart_of_accounts
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SET sru_code = '7322', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '7000' AND account_number <= '7699';
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-- NE: R8 - Räntekostnader (8400-8499) → 7323
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UPDATE public.chart_of_accounts
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SET sru_code = '7323', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '8400' AND account_number <= '8499';
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-- NE: R9 - Avskrivningar fastighet (7820) → 7324
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UPDATE public.chart_of_accounts
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SET sru_code = '7324', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number = '7820';
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-- NE: R10 - Avskrivningar övrigt (7700-7899 excl 7820) → 7325
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UPDATE public.chart_of_accounts
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SET sru_code = '7325', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '7700' AND account_number <= '7899'
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AND account_number != '7820';
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-- =============================================================================
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-- Backfill SRU codes for INK2 form (Aktiebolag) — field codes 7200-7499
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-- These apply to balance sheet accounts (classes 1-2) that don't have
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-- NE codes above. Revenue/expense accounts already got NE codes which
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-- overlap with INK2 for classes 3-8.
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-- =============================================================================
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-- INK2: Immateriella anläggningstillgångar (1000-1099) → 7201
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UPDATE public.chart_of_accounts
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SET sru_code = '7201', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '1000' AND account_number <= '1099';
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-- INK2: Materiella anläggningstillgångar (1100-1299) → 7202
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UPDATE public.chart_of_accounts
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SET sru_code = '7202', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '1100' AND account_number <= '1299';
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-- INK2: Finansiella anläggningstillgångar (1300-1399) → 7203
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UPDATE public.chart_of_accounts
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SET sru_code = '7203', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '1300' AND account_number <= '1399';
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-- INK2: Varulager (1400-1499) → 7210
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UPDATE public.chart_of_accounts
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SET sru_code = '7210', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '1400' AND account_number <= '1499';
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-- INK2: Kundfordringar (1500-1599) → 7211
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UPDATE public.chart_of_accounts
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SET sru_code = '7211', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '1500' AND account_number <= '1599';
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-- INK2: Övriga omsättningstillgångar (1600-1999) → 7212
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UPDATE public.chart_of_accounts
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SET sru_code = '7212', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '1600' AND account_number <= '1999';
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-- INK2: Aktiekapital (2081) → 7220
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UPDATE public.chart_of_accounts
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SET sru_code = '7220', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number = '2081';
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-- INK2: Övrigt eget kapital (2085-2098) → 7221
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UPDATE public.chart_of_accounts
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SET sru_code = '7221', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '2085' AND account_number <= '2098';
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-- INK2: Årets resultat (2099) → 7222
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UPDATE public.chart_of_accounts
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SET sru_code = '7222', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number = '2099';
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-- INK2: Skulder (2100-2499) → 7230
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UPDATE public.chart_of_accounts
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SET sru_code = '7230', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '2100' AND account_number <= '2499';
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-- INK2: Övriga skulder (2500-2999) → 7231
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UPDATE public.chart_of_accounts
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SET sru_code = '7231', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '2500' AND account_number <= '2999';
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-- =============================================================================
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-- Also assign remaining class 3-8 accounts that weren't covered by NE codes
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-- (for INK2 users). These use broader INK2 ranges.
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-- =============================================================================
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-- INK2: Nettoomsättning (3000-3999 not already assigned) → 7310
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UPDATE public.chart_of_accounts
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SET sru_code = '7310', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '3000' AND account_number <= '3999';
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-- INK2: Varuinköp (4000-4999 not already assigned) → 7320
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UPDATE public.chart_of_accounts
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SET sru_code = '7320', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '4000' AND account_number <= '4999';
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-- INK2: Övriga externa kostnader (5000-6999 not already assigned) → 7330
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UPDATE public.chart_of_accounts
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SET sru_code = '7330', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '5000' AND account_number <= '6999';
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-- INK2: Personalkostnader (7000-7699 not already assigned) → 7340
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UPDATE public.chart_of_accounts
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SET sru_code = '7340', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '7000' AND account_number <= '7699';
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-- INK2: Avskrivningar (7700-7899 not already assigned) → 7350
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UPDATE public.chart_of_accounts
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SET sru_code = '7350', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '7700' AND account_number <= '7899';
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-- INK2: Övriga rörelsekostnader (7900-7999 not already assigned) → 7360
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UPDATE public.chart_of_accounts
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SET sru_code = '7360', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '7900' AND account_number <= '7999';
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-- INK2: Finansiella poster (8000-8499 not already assigned) → 7370
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UPDATE public.chart_of_accounts
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SET sru_code = '7370', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '8000' AND account_number <= '8499';
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-- INK2: Extraordinära poster (8500-8999) → 7380
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UPDATE public.chart_of_accounts
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SET sru_code = '7380', updated_at = now()
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WHERE sru_code IS NULL
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AND account_number >= '8500' AND account_number <= '8999';
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-- =============================================================================
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-- Update seed_chart_of_accounts to include sru_code for new users
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-- =============================================================================
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create or replace function public.seed_chart_of_accounts(p_user_id uuid, p_entity_type text)
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returns void
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language plpgsql
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security definer
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as $$
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declare
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v_account_count integer;
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begin
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-- Only seed if user has no existing accounts
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select count(*) into v_account_count
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from public.chart_of_accounts
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where user_id = p_user_id;
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if v_account_count > 0 then
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return;
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end if;
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-- =========================================================================
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-- Assets (1xxx) - Common to both EF and AB
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-- =========================================================================
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insert into public.chart_of_accounts (user_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
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values
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(p_user_id, '1510', 'Kundfordringar', 1, '15', 'asset', 'debit', 'k1', true, '7211'),
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(p_user_id, '1910', 'Kassa', 1, '19', 'asset', 'debit', 'k1', true, '7212'),
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(p_user_id, '1930', 'Foretagskonto / checkkonto', 1, '19', 'asset', 'debit', 'k1', true, '7212'),
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(p_user_id, '1940', 'Ovriga bankkonton', 1, '19', 'asset', 'debit', 'k1', true, '7212');
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-- =========================================================================
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-- Equity (2xxx) - Entity-type dependent
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-- =========================================================================
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if p_entity_type = 'enskild_firma' then
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insert into public.chart_of_accounts (user_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
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values
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(p_user_id, '2010', 'Eget kapital', 2, '20', 'equity', 'credit', 'k1', true, '7221'),
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(p_user_id, '2013', 'Ovriga egna uttag', 2, '20', 'equity', 'credit', 'k1', true, '7221'),
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(p_user_id, '2018', 'Ovriga egna insattningar', 2, '20', 'equity', 'credit', 'k1', true, '7221');
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end if;
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if p_entity_type = 'aktiebolag' then
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insert into public.chart_of_accounts (user_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
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values
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(p_user_id, '2081', 'Aktiekapital', 2, '20', 'equity', 'credit', 'k1', true, '7220'),
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(p_user_id, '2091', 'Balanserat resultat', 2, '20', 'equity', 'credit', 'k1', true, '7221'),
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(p_user_id, '2099', 'Arets resultat', 2, '20', 'equity', 'credit', 'k1', true, '7222');
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end if;
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-- =========================================================================
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-- Liabilities (2xxx) - Common
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-- =========================================================================
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insert into public.chart_of_accounts (user_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
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values
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(p_user_id, '2440', 'Leverantorsskulder', 2, '24', 'liability', 'credit', 'k1', true, '7230'),
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(p_user_id, '2611', 'Utgaende moms forsaljning 25%', 2, '26', 'liability', 'credit', 'k1', true, '7231'),
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(p_user_id, '2621', 'Utgaende moms forsaljning 12%', 2, '26', 'liability', 'credit', 'k1', true, '7231'),
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(p_user_id, '2631', 'Utgaende moms forsaljning 6%', 2, '26', 'liability', 'credit', 'k1', true, '7231'),
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(p_user_id, '2614', 'Utg moms omvand skattskyldighet 25%', 2, '26', 'liability', 'credit', 'k1', true, '7231'),
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(p_user_id, '2624', 'Utg moms omvand skattskyldighet 12%', 2, '26', 'liability', 'credit', 'k1', true, '7231'),
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(p_user_id, '2634', 'Utg moms omvand skattskyldighet 6%', 2, '26', 'liability', 'credit', 'k1', true, '7231'),
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(p_user_id, '2641', 'Debiterad ingaende moms', 2, '26', 'liability', 'credit', 'k1', true, '7231'),
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(p_user_id, '2645', 'Beraknad ingaende moms forvarv utlandet', 2, '26', 'liability', 'credit', 'k1', true, '7231'),
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(p_user_id, '2650', 'Redovisningskonto for moms', 2, '26', 'liability', 'credit', 'k1', true, '7231'),
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(p_user_id, '2710', 'Personalskatt', 2, '27', 'liability', 'credit', 'k1', true, '7231'),
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(p_user_id, '2731', 'Avrakning socialavgifter', 2, '27', 'liability', 'credit', 'k1', true, '7231');
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-- AB-only liability
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if p_entity_type = 'aktiebolag' then
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insert into public.chart_of_accounts (user_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
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values
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(p_user_id, '2893', 'Skuld till aktieagare', 2, '28', 'liability', 'credit', 'k1', true, '7231');
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end if;
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-- =========================================================================
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-- Revenue (3xxx) - Common
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-- =========================================================================
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insert into public.chart_of_accounts (user_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
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values
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(p_user_id, '3001', 'Forsaljning tjanster 25%', 3, '30', 'revenue', 'credit', 'k1', true, '7310'),
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(p_user_id, '3002', 'Forsaljning varor 25%', 3, '30', 'revenue', 'credit', 'k1', true, '7310'),
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(p_user_id, '3003', 'Forsaljning tjanster 6%', 3, '30', 'revenue', 'credit', 'k1', true, '7310'),
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(p_user_id, '3100', 'Momsfri forsaljning', 3, '31', 'revenue', 'credit', 'k1', true, '7311'),
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(p_user_id, '3305', 'Forsaljning tjanst export', 3, '33', 'revenue', 'credit', 'k1', true, '7310'),
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(p_user_id, '3308', 'Forsaljning tjanst EU', 3, '33', 'revenue', 'credit', 'k1', true, '7310'),
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(p_user_id, '3900', 'Ovriga rorelseintakter', 3, '39', 'revenue', 'credit', 'k1', true, '7311'),
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(p_user_id, '3960', 'Valutakursvinster', 3, '39', 'revenue', 'credit', 'k1', true, '7310');
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-- =========================================================================
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-- COGS (4xxx) - Common
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-- =========================================================================
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insert into public.chart_of_accounts (user_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
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values
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(p_user_id, '4000', 'Varuinkop', 4, '40', 'expense', 'debit', 'k1', true, '7320');
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-- =========================================================================
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-- External expenses (5xxx-6xxx) - Common
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-- =========================================================================
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insert into public.chart_of_accounts (user_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
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values
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(p_user_id, '5010', 'Lokalhyra', 5, '50', 'expense', 'debit', 'k1', true, '7321'),
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(p_user_id, '5410', 'Forbrukningsinventarier', 5, '54', 'expense', 'debit', 'k1', true, '7321'),
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(p_user_id, '5420', 'Programvaror', 5, '54', 'expense', 'debit', 'k1', true, '7321'),
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(p_user_id, '5460', 'Forbrukningsmaterial', 5, '54', 'expense', 'debit', 'k1', true, '7321'),
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(p_user_id, '5800', 'Resekostnader', 5, '58', 'expense', 'debit', 'k1', true, '7321'),
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(p_user_id, '5910', 'Annonsering', 5, '59', 'expense', 'debit', 'k1', true, '7321'),
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(p_user_id, '6071', 'Representation avdragsgill', 6, '60', 'expense', 'debit', 'k1', true, '7321'),
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(p_user_id, '6110', 'Kontorsmateriel', 6, '61', 'expense', 'debit', 'k1', true, '7321'),
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(p_user_id, '6212', 'Mobiltelefon', 6, '62', 'expense', 'debit', 'k1', true, '7321'),
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(p_user_id, '6230', 'Datakommunikation', 6, '62', 'expense', 'debit', 'k1', true, '7321'),
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(p_user_id, '6530', 'Redovisningstjanster', 6, '65', 'expense', 'debit', 'k1', true, '7321'),
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(p_user_id, '6570', 'Bankavgifter', 6, '65', 'expense', 'debit', 'k1', true, '7321'),
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(p_user_id, '6991', 'Ovriga avdragsgilla kostnader', 6, '69', 'expense', 'debit', 'k1', true, '7321');
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-- =========================================================================
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-- Personnel (7xxx) - AB-only salary accounts + common currency losses
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-- =========================================================================
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if p_entity_type = 'aktiebolag' then
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insert into public.chart_of_accounts (user_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
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values
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(p_user_id, '7010', 'Loner', 7, '70', 'expense', 'debit', 'k1', true, '7322'),
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(p_user_id, '7210', 'Semesterloner', 7, '72', 'expense', 'debit', 'k1', true, '7322'),
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(p_user_id, '7510', 'Arbetsgivaravgifter', 7, '75', 'expense', 'debit', 'k1', true, '7322');
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end if;
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-- Currency losses - Common
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insert into public.chart_of_accounts (user_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
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values
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(p_user_id, '7960', 'Valutakursforluster', 7, '79', 'expense', 'debit', 'k1', true, '7360');
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-- =========================================================================
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-- Financial (8xxx) - Common
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-- =========================================================================
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insert into public.chart_of_accounts (user_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
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values
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(p_user_id, '8310', 'Ranteintakter', 8, '83', 'revenue', 'credit', 'k1', true, '7313'),
|
|
(p_user_id, '8410', 'Rantekostnader', 8, '84', 'expense', 'debit', 'k1', true, '7323');
|
|
|
|
end;
|
|
$$;
|