Files
accounted/lib/bookkeeping/accruals/__tests__/compute.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

116 lines
3.9 KiB
TypeScript

import { describe, expect, it } from 'vitest'
import {
computeInstallmentAmounts,
computeInstallments,
countCalendarMonths,
dayAfter,
firstOfMonth,
listCalendarMonths,
maxIsoDate,
} from '@/lib/bookkeeping/accruals/compute'
import { sumOre } from '@/lib/money'
describe('firstOfMonth', () => {
it('truncates to the first of the month', () => {
expect(firstOfMonth('2026-01-15')).toBe('2026-01-01')
expect(firstOfMonth('2026-12-31')).toBe('2026-12-01')
expect(firstOfMonth('2026-06-01')).toBe('2026-06-01')
})
})
describe('countCalendarMonths', () => {
it('counts months touched, inclusive', () => {
expect(countCalendarMonths('2026-01-01', '2026-01-31')).toBe(1)
expect(countCalendarMonths('2026-01-10', '2026-12-31')).toBe(12)
// Mid-month start still touches both end months.
expect(countCalendarMonths('2026-01-31', '2026-02-01')).toBe(2)
})
it('handles year boundaries and brutet räkenskapsår', () => {
expect(countCalendarMonths('2026-11-15', '2027-02-14')).toBe(4)
expect(countCalendarMonths('2026-07-01', '2027-06-30')).toBe(12)
})
it('throws when the end month precedes the start month', () => {
expect(() => countCalendarMonths('2026-06-01', '2026-01-31')).toThrow()
})
})
describe('listCalendarMonths', () => {
it('lists first-of-month dates across a year boundary', () => {
expect(listCalendarMonths('2026-11-15', '2027-02-14')).toEqual([
'2026-11-01',
'2026-12-01',
'2027-01-01',
'2027-02-01',
])
})
})
describe('computeInstallmentAmounts', () => {
it('splits evenly when the amount divides cleanly', () => {
expect(computeInstallmentAmounts(12000, 12)).toEqual(Array(12).fill(1000))
})
it('distributes remainder öre from the first month and sums exactly', () => {
const amounts = computeInstallmentAmounts(10000, 12)
expect(amounts.slice(0, 4)).toEqual([833.34, 833.34, 833.34, 833.34])
expect(amounts.slice(4)).toEqual(Array(8).fill(833.33))
const sum = Math.round(amounts.reduce((a, b) => a + b, 0) * 100) / 100
expect(sum).toBe(10000)
})
it('sums exactly for awkward totals (property check)', () => {
const cases: Array<[number, number]> = [
[0.13, 12],
[1, 3],
[99.99, 7],
[12345.67, 11],
[50000, 36],
[3333.33, 2],
]
for (const [total, months] of cases) {
const amounts = computeInstallmentAmounts(total, months)
expect(amounts).toHaveLength(months)
for (const amount of amounts) {
expect(amount).toBeGreaterThan(0)
}
const sum = sumOre(amounts)
expect(sum).toBe(total)
// No installment differs by more than 1 öre from any other.
const min = Math.min(...amounts)
const max = Math.max(...amounts)
expect(Math.round((max - min) * 100)).toBeLessThanOrEqual(1)
}
})
it('rejects totals too small to give every month an öre', () => {
expect(() => computeInstallmentAmounts(0.05, 12)).toThrow(/too small/i)
})
})
describe('computeInstallments', () => {
it('pairs months with amounts', () => {
const plan = computeInstallments(12000, '2026-01-15', '2026-12-31')
expect(plan).toHaveLength(12)
expect(plan[0]).toEqual({ period_month: '2026-01-01', amount: 1000 })
expect(plan[11]).toEqual({ period_month: '2026-12-01', amount: 1000 })
})
})
describe('maxIsoDate / dayAfter', () => {
it('returns the latest date and ignores null/undefined', () => {
expect(maxIsoDate('2026-01-01', '2026-03-15', null, undefined)).toBe('2026-03-15')
expect(maxIsoDate('2026-01-01')).toBe('2026-01-01')
expect(() => maxIsoDate(null, undefined)).toThrow()
})
it('computes the day after across month and year boundaries', () => {
expect(dayAfter('2026-03-31')).toBe('2026-04-01')
expect(dayAfter('2026-12-31')).toBe('2027-01-01')
expect(dayAfter('2026-02-28')).toBe('2026-03-01')
expect(dayAfter('2028-02-28')).toBe('2028-02-29')
expect(dayAfter('2026-06-14')).toBe('2026-06-15')
})
})