Files
accounted/lib/bokslut/ixbrl/__tests__/preflight-rules.test.ts
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

177 lines
6.5 KiB
TypeScript

import { describe, expect, it } from 'vitest'
import { runPreflightChecks } from '../validate/rules'
import { makeInput } from './fixtures'
import type { IxbrlArsredovisningInput } from '../types'
const TODAY = '2026-06-10'
const codes = (input: IxbrlArsredovisningInput): string[] =>
runPreflightChecks(input, TODAY).issues.map((issue) => issue.code)
describe('runPreflightChecks', () => {
it('passes the happy-path fixture with no errors', () => {
const result = runPreflightChecks(makeInput(), TODAY)
expect(result.errors).toEqual([])
expect(result.ok).toBe(true)
})
it('1020/1035 — company identity', () => {
const input = makeInput()
input.company.name = ' '
input.company.orgNumber = '12345'
const found = codes(input)
expect(found).toContain('1020')
expect(found).toContain('1035')
})
it('1051 — förvaltningsberättelse missing', () => {
const input = makeInput()
input.forvaltningsberattelse.allmantOmVerksamheten = ''
expect(codes(input)).toContain('1051')
})
it('1107/1201/1214 — underskrifter completeness', () => {
const noSigners = makeInput()
noSigners.underskrifter.signers = []
expect(codes(noSigners)).toContain('1107')
const nameless = makeInput()
nameless.underskrifter.signers[0].lastName = ''
expect(codes(nameless)).toContain('1201')
const dateless = makeInput()
dateless.underskrifter.signers[0].signedDate = ''
expect(codes(dateless)).toContain('1214')
})
it('1214 — an unsigned signature request (signedDate null) BLOCKS filing', () => {
// build-input never fabricates a signing date: an unsigned request keeps
// signedDate null, and that must surface as a blocking error, not a warn.
const input = makeInput()
input.underskrifter.signers[1].signedDate = null
const result = runPreflightChecks(input, TODAY)
const hit = result.issues.find((issue) => issue.code === '1214')
expect(hit?.severity).toBe('error')
expect(result.ok).toBe(false)
})
it('1103/1169 — fastställelseintyg completeness', () => {
const input = makeInput()
input.faststallelseintyg.arsstammaDatum = null
input.faststallelseintyg.signerLastName = ''
const found = codes(input)
expect(found).toContain('1103')
expect(found).toContain('1169')
})
it('1103 — missing AGM date is a blocking error (no today-fallback)', () => {
const input = makeInput()
input.faststallelseintyg.arsstammaDatum = null
const result = runPreflightChecks(input, TODAY)
const hit = result.issues.find((issue) => issue.code === '1103')
expect(hit?.severity).toBe('error')
expect(result.ok).toBe(false)
// The date-ordering rules must not crash or misfire on the null date.
const found = result.issues.map((issue) => issue.code)
expect(found).not.toContain('1101')
expect(found).not.toContain('1178')
})
it('1015 — fiscal year not yet ended', () => {
const input = makeInput()
input.period = { start: '2026-01-01', end: '2026-12-31' }
expect(codes(input)).toContain('1015')
})
it('1046 — fiscal year longer than 18 months', () => {
const input = makeInput()
input.period = { start: '2024-01-01', end: '2025-12-31' }
expect(codes(input)).toContain('1046')
})
it('1101 — AGM on or before period end', () => {
const input = makeInput()
input.faststallelseintyg.arsstammaDatum = '2025-12-31'
expect(codes(input)).toContain('1101')
})
it('1178 — AGM in the future', () => {
const input = makeInput()
input.faststallelseintyg.arsstammaDatum = '2026-09-01'
expect(codes(input)).toContain('1178')
})
it('1114 — signature date inside the fiscal year', () => {
const input = makeInput()
input.underskrifter.signers[0].signedDate = '2025-12-30'
expect(codes(input)).toContain('1114')
})
it('1183 — AGM before board signatures', () => {
const input = makeInput()
input.faststallelseintyg.arsstammaDatum = '2026-02-20'
input.underskrifter.signers[1].signedDate = '2026-02-21'
expect(codes(input)).toContain('1183')
})
it('1165 — FI generated before AGM is warn-level only', () => {
const input = makeInput()
input.faststallelseintyg.genereratDatum = '2026-03-01' // AGM is 2026-03-15
const result = runPreflightChecks(input, TODAY)
const hit = result.issues.find((issue) => issue.code === '1165')
expect(hit?.severity).toBe('warn')
expect(result.ok).toBe(true)
})
it('3005 — unbalanced balance sheet blocks', () => {
const input = makeInput()
input.totals.tillgangar = { current: 100, previous: null }
const result = runPreflightChecks(input, TODAY)
expect(result.issues.map((issue) => issue.code)).toContain('3005')
expect(result.ok).toBe(false)
})
it('3006/3007 — comparison figures required except first year', () => {
const input = makeInput()
input.totals.tillgangar = { ...input.totals.tillgangar, previous: null }
input.totals.aretsResultat = { ...input.totals.aretsResultat, previous: null }
const found = codes(input)
expect(found).toContain('3006')
expect(found).toContain('3007')
const firstYear = makeInput()
firstYear.isFirstFiscalYear = true
firstYear.totals.tillgangar = { ...firstYear.totals.tillgangar, previous: null }
firstYear.totals.aretsResultat = { ...firstYear.totals.aretsResultat, previous: null }
const firstYearCodes = codes(firstYear)
expect(firstYearCodes).not.toContain('3006')
expect(firstYearCodes).not.toContain('3007')
})
it('ACC-2099 — unbooked result blocks', () => {
const input = makeInput()
input.br['AretsResultatEgetKapital'] = { current: 0, previous: null }
expect(codes(input)).toContain('ACC-2099')
})
it('ACC-DISP/ACC-UTD — resultatdisposition consistency', () => {
const broken = makeInput()
broken.forvaltningsberattelse.resultatdisposition.balanserasINyRakning = 1
expect(codes(broken)).toContain('ACC-DISP')
const negative = makeInput()
negative.forvaltningsberattelse.resultatdisposition.summa = -5_000
negative.forvaltningsberattelse.resultatdisposition.utdelning = 1_000
negative.forvaltningsberattelse.resultatdisposition.balanserasINyRakning = -6_000
expect(codes(negative)).toContain('ACC-UTD')
})
it('carries mapper warnings as warn-level issues', () => {
const input = makeInput()
input.warnings = ['Konto 9999 täcks inte av K2-mappningen']
const result = runPreflightChecks(input, TODAY)
expect(result.warnings.some((issue) => issue.message.includes('9999'))).toBe(true)
expect(result.ok).toBe(true)
})
})