* 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>
Jakob Wennberg
8f38baca05