Files
accounted/components/bookkeeping/year-end/DispositionsStep.tsx
T
Mattsson db8983ba9e Add/bokslut (#718)
* feat(arcim-migration): Briox provider with SIE-over-API import

- Briox auth via account ID + application token (no app-level
  credentials); both tokens rotate on refresh and are persisted
- New sie-fetcher pulls the general ledger as SIE through the
  provider API for Fortnox, Briox and Bjorn Lunden
- Wizard stops on a failed SIE import and surfaces the real errors
  instead of proceeding to the misleading migrate-guard message
- PROVIDER_SIE_ONLY_FORTNOX renamed to PROVIDER_SIE_NOT_SUPPORTED;
  new PROVIDER_TOKEN_INVALID for rejected provider credentials

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(bookkeeping): per-line accruals (periodisering) on invoices and supplier invoices

Defer revenue/costs per invoice line to 29xx/17xx interim accounts with
automatic monthly dissolution (nightly cron + catch-up at registration),
schedule cancellation on credit, year-end auto-detect exclusion for
already-scheduled invoices, invoice-inbox service-period extraction for
prefill, and an MCP tool to list schedules.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(bokslut): iXBRL arsredovisning generation and Bolagsverket digital filing

Generate the annual report as iXBRL from a generated taxonomy registry
(K2 element lists, taxonomy:generate/check scripts + CI guard), expose it
via the fiscal-period API, and add the bolagsverket extension for digital
submission to eget utrymme with webhook-driven status tracking
(submissions table + pg tests, lifecycle events, year-end wizard UI).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* test(mcp): raise origin-guard test timeout to 20s

The dynamic import pulls in the full server module; the parse alone
flirts with the 5s default under full-suite parallel load.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* Add new scripts and documentation for K2 AB taxonomy generation and validation

- Introduced `generate-taxonomy-registry.ts` to automate the generation of the iXBRL taxonomy concept registry from official element lists and tuple models.
- Added `validate-ixbrl.mjs` for validating generated iXBRL reports against the official taxonomy package using Arelle.
- Included new documentation files:
  - `k2-ab-arsredovisning-elementlista-2024-09-12_rev20250312_sv.xlsx`
  - `tuple-innehallsmodell-arsredovisning-k2-2024-09-12.xlsx`
  - `taxonomi-paket-2024-09-12_rev20250312.zip`

* Add tests for bookkeeping accruals dissolution and supplier invoices

- Implement tests for the POST /api/bookkeeping/accruals/[id]/dissolve route, covering success and error scenarios.
- Add tests for the DELETE /api/supplier-invoices/[id] route, including authentication checks and validation of invoice deletion conditions.
- Introduce tests for the Arcim migration provider client, ensuring token handling and error classification.
- Create tests for the Bolagsverket extension, validating submission role enforcement and environment settings.
- Add Zod schemas for Bolagsverket response payloads to ensure proper validation.
- Implement tests for MCP server's list accrual schedules, confirming registration and scope mapping.
- Add consistency tests for IXBRL document generation, ensuring duplicate facts and XML escaping are handled correctly.
- Introduce typed domain errors for accrual schedules to improve error handling in the service.
- Add tests for resolving consent with Briox token refresh concurrency, ensuring proper token management and error handling.

* fix(tests): update payload size guard comments to reflect recent changes in tool descriptions and ceiling adjustments

* fix(gitattributes): mark generated JSON files in bokslut taxonomy as linguist-generated

* feat(migrations): add backfill for invoices.journal_entry_id and fallback for next_voucher_number user_id

* feat(bokslut): enhance compliance and financial processing features with new submission details and security measures

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-06-12 16:35:30 +02:00

408 lines
14 KiB
TypeScript

'use client'
import { useCallback, useEffect, useState } from 'react'
import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
import { Button } from '@/components/ui/button'
import { Badge } from '@/components/ui/badge'
import { Skeleton } from '@/components/ui/skeleton'
import { Checkbox } from '@/components/ui/checkbox'
import { Input } from '@/components/ui/input'
import { Label } from '@/components/ui/label'
import { ArrowRight, AlertTriangle, Loader2 } from 'lucide-react'
import { formatCurrency } from '@/lib/utils'
import { useToast } from '@/components/ui/use-toast'
import { DepreciationPanel } from './DepreciationPanel'
import { EfDeclarationSection } from './EfDeclarationSection'
import type {
DispositionsProposal,
ProposedDisposition,
DispositionKind,
} from '@/lib/bokslut/types'
interface DispositionsStepProps {
periodId: string
onBack: () => void
onContinue: () => void
}
interface UiState {
/** kind → user-controlled selection state */
selections: Record<string, { accept: boolean; overrideAmount?: number; lockedSkip: boolean }>
}
/**
* Phase 2 bokslutsdispositioner step. Fetches proposals from the dispositions
* API, lets the user adjust amounts (or skip) per proposal, then POSTs the
* accepted ones. Mandatory p-fond reversals (cohort ≥ 6 years old) cannot be
* skipped — checkbox stays disabled-on.
*
* EF companies get an empty `proposals` array from the server, so this step
* renders a short pass-through note and lets the user continue.
*/
export function DispositionsStep({ periodId, onBack, onContinue }: DispositionsStepProps) {
const { toast } = useToast()
const [proposal, setProposal] = useState<DispositionsProposal | null>(null)
const [loading, setLoading] = useState(true)
const [fetchError, setFetchError] = useState<string | null>(null)
const [ui, setUi] = useState<UiState>({ selections: {} })
const [posting, setPosting] = useState(false)
const [postError, setPostError] = useState<string | null>(null)
// ---- Fetch proposals ----
const loadProposals = useCallback(async () => {
setLoading(true)
setFetchError(null)
try {
const res = await fetch(
`/api/bookkeeping/fiscal-periods/${periodId}/bokslutsdispositioner`,
)
const body = await res.json()
if (!res.ok) {
setFetchError(body?.error?.message ?? 'Kunde inte ladda dispositioner')
return
}
const data = body.data as DispositionsProposal
setProposal(data)
const selections: UiState['selections'] = {}
data.proposals.forEach((p, index) => {
// Key must match the render loop and buildPostItems, which both pass
// the array index — omitting it here defaulted every non-ateforing
// key to ":0", so only the first proposal card ever rendered.
const key = proposalKey(p, index)
selections[key] = {
accept: true,
overrideAmount: p.amount,
lockedSkip: Boolean(p.required),
}
})
setUi({ selections })
} catch {
setFetchError('Kunde inte ladda dispositioner')
} finally {
setLoading(false)
}
}, [periodId])
useEffect(() => {
void loadProposals()
}, [loadProposals])
// ---- POST accepted dispositions ----
const handleCommit = useCallback(async () => {
if (!proposal) return
setPosting(true)
setPostError(null)
try {
const items = buildPostItems(proposal, ui)
if (items.length === 0) {
// Nothing selected — just move on
onContinue()
return
}
const res = await fetch(`/api/bookkeeping/fiscal-periods/${periodId}/bokslutsdispositioner`, {
method: 'POST',
headers: { 'Content-Type': 'application/json' },
body: JSON.stringify({ items }),
})
const body = await res.json()
if (!res.ok) {
setPostError(body?.error?.message ?? 'Kunde inte bokföra dispositioner')
return
}
const created = body.data?.created ?? []
toast({
title: `${created.length} verifikation${created.length === 1 ? '' : 'er'} bokförd${
created.length === 1 ? '' : 'a'
}`,
description: 'Dispositionerna ligger nu i bokföringen.',
})
onContinue()
} catch (err) {
setPostError(err instanceof Error ? err.message : 'Okänt fel')
} finally {
setPosting(false)
}
}, [proposal, ui, periodId, onContinue, toast])
// ---- Render branches ----
if (loading) {
return (
<Card>
<CardContent className="p-6 space-y-3">
<Skeleton className="h-6 w-1/3" />
<Skeleton className="h-20 w-full" />
<Skeleton className="h-20 w-full" />
</CardContent>
</Card>
)
}
if (fetchError) {
return (
<Card>
<CardContent className="p-6">
<p className="text-destructive">{fetchError}</p>
</CardContent>
</Card>
)
}
if (!proposal) return null
// EF: depreciation can apply (skattemässig hanteras separat); replace the
// AB-only dispositioner with a NE-bilaga declaration section.
if (proposal.entityType !== 'aktiebolag') {
const fiscalYear = parseInt(proposal.fiscalPeriod.period_end.slice(0, 4), 10)
return (
<div className="space-y-6">
<DepreciationPanel periodId={periodId} onPosted={() => void loadProposals()} />
<EfDeclarationSection
fiscalPeriodId={periodId}
bookedSurplus={proposal.netResultBefore}
fiscalYear={fiscalYear}
/>
<div className="flex justify-between">
<Button variant="outline" onClick={onBack}>Tillbaka</Button>
<Button onClick={onContinue}>
Fortsätt <ArrowRight className="ml-1 h-4 w-4" />
</Button>
</div>
</div>
)
}
if (proposal.proposals.length === 0) {
return (
<div className="space-y-6">
<DepreciationPanel periodId={periodId} onPosted={() => void loadProposals()} />
<Card>
<CardHeader>
<CardTitle className="text-base">Inga dispositioner föreslagna</CardTitle>
</CardHeader>
<CardContent className="text-sm text-muted-foreground">
Bolaget har varken pensionskostnader, periodiseringsfonder att hantera, vinst att skatta
, eller skattemässiga avskrivningar att boka.
</CardContent>
</Card>
<div className="flex justify-between">
<Button variant="outline" onClick={onBack}>Tillbaka</Button>
<Button onClick={onContinue}>
Fortsätt <ArrowRight className="ml-1 h-4 w-4" />
</Button>
</div>
</div>
)
}
return (
<div className="space-y-6">
<DepreciationPanel periodId={periodId} onPosted={() => void loadProposals()} />
<Card>
<CardHeader>
<CardTitle className="text-base">Bokslutsdispositioner</CardTitle>
<p className="text-sm text-muted-foreground">
Resultat före dispositioner:{' '}
<span className="tabular-nums font-medium">
{formatCurrency(proposal.netResultBefore)}
</span>
. Justera beloppen och bocka av de dispositioner du vill boka.
</p>
</CardHeader>
</Card>
{proposal.proposals.map((p, i) => {
const key = proposalKey(p, i)
const sel = ui.selections[key]
if (!sel) return null
return (
<ProposalCard
key={key}
proposal={p}
accept={sel.accept}
overrideAmount={sel.overrideAmount}
lockedSkip={sel.lockedSkip}
onChange={(next) => {
setUi((prev) => ({
selections: { ...prev.selections, [key]: { ...sel, ...next } },
}))
}}
/>
)
})}
{postError && (
<Card>
<CardContent className="p-4 text-sm text-destructive">{postError}</CardContent>
</Card>
)}
<div className="flex justify-between">
<Button variant="outline" onClick={onBack} disabled={posting}>
Tillbaka
</Button>
<Button onClick={handleCommit} disabled={posting}>
{posting ? (
<>
<Loader2 className="mr-2 h-4 w-4 animate-spin" /> Bokför
</>
) : (
<>
Bokför valda dispositioner <ArrowRight className="ml-1 h-4 w-4" />
</>
)}
</Button>
</div>
</div>
)
}
function ProposalCard({
proposal,
accept,
overrideAmount,
lockedSkip,
onChange,
}: {
proposal: ProposedDisposition
accept: boolean
overrideAmount: number | undefined
lockedSkip: boolean
onChange: (next: { accept?: boolean; overrideAmount?: number }) => void
}) {
const overridable = isOverridable(proposal.kind)
const displayedAmount = overridable ? overrideAmount ?? proposal.amount : proposal.amount
return (
<Card>
<CardHeader>
<div className="flex items-start justify-between gap-4">
<div className="flex-1">
<CardTitle className="text-base">{proposal.label}</CardTitle>
<p className="text-sm text-muted-foreground mt-1">{proposal.description}</p>
{proposal.required && (
<Badge variant="warning" className="mt-2 gap-1">
<AlertTriangle className="h-3.5 w-3.5" /> Obligatorisk
</Badge>
)}
</div>
<p className="font-display text-2xl tabular-nums shrink-0">
{formatCurrency(displayedAmount)}
</p>
</div>
</CardHeader>
<CardContent className="space-y-3">
{proposal.warnings.map((w, i) => (
<p key={i} className="text-sm text-warning-foreground">
{w}
</p>
))}
{overridable && (
<div className="flex items-center gap-3">
<Label htmlFor={`amount-${proposal.kind}`} className="text-sm shrink-0">
Belopp (kr)
</Label>
<Input
id={`amount-${proposal.kind}`}
type="number"
step="1"
className="max-w-[180px] tabular-nums"
value={overrideAmount ?? proposal.amount}
onChange={(e) => {
const value = parseInt(e.target.value, 10)
onChange({ overrideAmount: Number.isFinite(value) ? value : 0 })
}}
/>
</div>
)}
<div className="flex items-center gap-2 pt-1">
<Checkbox
id={`accept-${proposal.kind}`}
checked={accept}
disabled={lockedSkip}
onCheckedChange={(checked) => onChange({ accept: Boolean(checked) })}
/>
<Label
htmlFor={`accept-${proposal.kind}`}
className="text-sm cursor-pointer select-none"
>
{accept ? 'Boka denna disposition' : 'Hoppa över'}
{lockedSkip && (
<span className="text-muted-foreground ml-2 text-xs">(kan inte hoppas över)</span>
)}
</Label>
</div>
</CardContent>
</Card>
)
}
function isOverridable(kind: DispositionKind): boolean {
// Bolagsskatt and SLP are derived from posted entries — overriding the amount
// would silently break the journal posting (the calculator would still
// recompute server-side). p-fond avsättning and överavskrivningar take a
// desired amount as input, so editing is meaningful. p-fond återföring is
// composed of mandatory cohorts and isn't safely editable from a single
// amount field.
return kind === 'periodiseringsfond_avsattning' || kind === 'overavskrivningar'
}
function proposalKey(p: ProposedDisposition, index = 0): string {
// For återföring there can be multiple cards (one per cohort) — disambiguate
// by including the line account in the key. For other kinds, the kind is unique.
if (p.kind === 'periodiseringsfond_ateforing') {
return `${p.kind}:${p.lines[0]?.account_number ?? index}`
}
return `${p.kind}:${index}`
}
interface PostItem {
kind: DispositionKind
[key: string]: unknown
}
function buildPostItems(proposal: DispositionsProposal, ui: UiState): PostItem[] {
const items: PostItem[] = []
// Group återföring entries — server expects a single item with a `returns`
// map keyed by cohort account.
const ateforingReturns: Record<string, number> = {}
for (const p of proposal.proposals) {
const key = proposalKey(p, proposal.proposals.indexOf(p))
const sel = ui.selections[key]
if (!sel || !sel.accept) continue
switch (p.kind) {
case 'bolagsskatt':
items.push({ kind: 'bolagsskatt', manualAdjustments: {} })
break
case 'sarskild_loneskatt':
items.push({ kind: 'sarskild_loneskatt' })
break
case 'periodiseringsfond_avsattning':
items.push({
kind: 'periodiseringsfond_avsattning',
desiredAmount: sel.overrideAmount ?? p.amount,
})
break
case 'periodiseringsfond_ateforing': {
const account = p.lines[0]?.account_number
if (account) ateforingReturns[account] = p.amount
break
}
case 'overavskrivningar':
items.push({
kind: 'overavskrivningar',
additionalAmount: sel.overrideAmount ?? p.amount,
})
break
case 'uppskjuten_skatt':
// K3 only — server recomputes the amount; client just signals intent.
items.push({ kind: 'uppskjuten_skatt' })
break
}
}
if (Object.keys(ateforingReturns).length > 0) {
items.push({ kind: 'periodiseringsfond_ateforing', returns: ateforingReturns })
}
return items
}