Jakob Wennberg
ec27228a8e
Em dashes (—) and en dashes (–) had spread across comments, docs, tests, and a few UI strings, reading as AI-generated boilerplate rather than house style. Replaced each with punctuation matching its context: colon for explanatory clauses, comma for asides, plain hyphen for numeric/legal ranges (e.g. "21-23§"), "to"/"till" for date ranges, parentheses for paired-dash asides. messages/en.json and messages/sv.json were fixed by hand together to keep sv/en in sync. Left untouched where the dash is the functional subject rather than decorative punctuation: date-range-parser.ts's separator regex, charset-repair.ts's CP1252 byte-mapping table (and its test), the SIE encoding mojibake docs, generic-csv.ts's minus-sign normalizer, the agent system-prompt files that already instruct against em dashes, and a golden iXBRL test fixture compared byte-for-byte. Also fixes two bugs surfaced along the way: an off-by-one in ApiKeysPanel's scope-label split (a leftover from an earlier partial pass), and a charset-repair test that had lost the literal en-dash it exists to verify. Regenerated the agent atom seed migration (skills:generate) since 27 SKILL.md files changed. Added a CLAUDE.md rule against em/en dashes, with an explicit carve-out for the functional-dash cases above. Co-authored-by: Claude Sonnet 5 <noreply@anthropic.com>
6.1 KiB
6.1 KiB
BAS Kontoplan and SRU Code Reference for SIE4
Account class hierarchy
BAS uses a 4-digit decimal system: first digit = class, first two = group, all four = specific account.
| Class | #KTYP | Swedish | English | Report | IB/UB? |
|---|---|---|---|---|---|
| 1xxx | T | Tillgångar | Assets | Balance sheet | Yes (#IB/#UB) |
| 2xxx | S | Eget kapital och skulder | Equity & liabilities | Balance sheet | Yes (#IB/#UB) |
| 3xxx | I | Rörelseintäkter | Operating revenue | Income statement | No (#RES) |
| 4xxx | K | Varuinköp/material | Cost of goods | Income statement | No (#RES) |
| 5xxx | K | Övriga externa kostnader (lokaler, förbrukningsinventarier) | Other external costs | Income statement | No (#RES) |
| 6xxx | K | Övriga externa kostnader (kontorsmaterial, telefon, reklam) | Other external costs | Income statement | No (#RES) |
| 7xxx | K | Personalkostnader, avskrivningar | Personnel, depreciation | Income statement | No (#RES) |
| 8xxx | I/K | Finansiella poster, bokslutsdispositioner, skatt | Financial items, appropriations, tax | Income statement | No (#RES) |
| 9xxx | - | Internredovisning | Internal/management | Off-report | N/A |
Account type (#KTYP) behavior in SIE4
| Type | Increases on | Decreases on | Normal balance | SIE sign convention |
|---|---|---|---|---|
| T (Asset) | Debit (+) | Credit (-) | Positive | IB/UB positive = normal |
| S (Liability/Equity) | Credit (-) | Debit (+) | Negative | IB/UB negative = normal |
| I (Income) | Credit (-) | Debit (+) | Negative | RES negative = revenue |
| K (Cost) | Debit (+) | Credit (-) | Positive | RES positive = expense |
Key accounts for SIE validation
These accounts appear frequently in SIE files and have special significance:
Balance sheet (1xxx-2xxx)
- 1510 Kundfordringar (accounts receivable)
- 1910 Kassa (cash)
- 1920 PlusGiro
- 1930 Företagskonto/bank (business bank account)
- 1940 Övriga bankkonton
- 2081 Aktiekapital (share capital, AB only)
- 2091 Balanserad vinst/förlust (retained earnings)
- 2098 Vinst/förlust föregående år
- 2099 Årets resultat (current year net income, used in closing)
- 2440 Leverantörsskulder (accounts payable)
- 2510 Skatteskulder (tax liabilities)
- 2610 Utgående moms 25% (output VAT 25%)
- 2620 Utgående moms 12%
- 2630 Utgående moms 6%
- 2640 Ingående moms (input VAT)
- 2650 Redovisning av moms (VAT settlement account)
- 2710 Personalens källskatt (employee withholding tax)
- 2730 Lagstadgade sociala avgifter (statutory social charges)
- 2920 Upplupna semesterlöner (accrued vacation pay)
Income statement (3xxx-8xxx)
- 3010-3099 Försäljning varor/tjänster (sales revenue)
- 3740 Öres-/avrundningsdifferens (rounding differences)
- 3741 Öresutjämning (øre equalization, used to balance rounding)
- 4010 Varuinköp (cost of goods purchased)
- 5010 Lokalhyra (office rent)
- 6110 Kontorsmaterial (office supplies)
- 6212 Mobiltelefon
- 6230 Datakommunikation (internet/data)
- 6570 Bankkostnader (bank charges)
- 7010 Löner (salaries)
- 7210 Arbetsgivaravgifter (employer contributions)
- 7510 Avskrivningar maskiner/inventarier (depreciation)
- 8310 Ränteintäkter (interest income)
- 8410 Räntekostnader (interest expenses)
- 8910 Skatt på årets resultat (income tax on profit, AB)
- 8999 Årets resultat (result for the year, closing account)
SRU codes
What SRU codes are
SRU (Standardiserade Räkenskapsutdrag) codes are 4-digit numeric codes that map BAS accounts to specific fields in Swedish income tax declaration forms. They enable automated transfer of account balances to tax returns.
SRU in SIE files
The #SRU record maps an account to its SRU code:
#SRU 1510 7214
#SRU 3010 7410
Multiple #SRU entries per account are permitted (one account may map to multiple SRU codes). Some amounts map to different SRU codes depending on sign (debit vs credit balance).
Key relationships
#TAXARspecifies which taxation year's SRU mappings apply#KPTYPdetermines which SRU mapping set is appropriate- The mapping schema is maintained by BAS-kontogruppen and Skatteverket
- Updated annually; published at bas.se as "kopplingsschema"
Tax forms using SRU
- INK2 (+ INK2R, INK2S): Aktiebolag (AB) income tax
- INK3: Ideella föreningar, stiftelser (non-profits, foundations)
- INK4 (+ INK4R, INK4S, INK4DU): Handelsbolag, kommanditbolag (HB, KB)
- NE-bilaga: Enskild firma (sole proprietorship)
SRU code ranges (approximate)
- 7000-7399: Balance sheet items (tillgångar, eget kapital, skulder)
- 7400-7699: Income statement items (intäkter, kostnader)
- 7700-7999: Special items (bokslutsdispositioner, skatter)
Important note
SRU mappings change between taxation years. A file with #TAXAR 2023 uses 2023's mappings; #TAXAR 2024 uses 2024's. Always verify the kopplingsschema version matches the taxation year.
Account class rules for SIE validation
Balance sheet accounts (1xxx-2xxx)
- Must have #IB and #UB records
- UB(year -1) must equal IB(year 0)
- Carry forward between fiscal years
Income statement accounts (3xxx-8xxx)
- Must have #RES records (not #IB/#UB)
- IB must be zero at start of each fiscal year
- Zeroed out by year-end closing entries (transferred to 2099)
- #PSALDO records track monthly changes
Internal accounts (9xxx)
- Not included in external reports
- Some systems (Visma Bokföring) don't support them
- May or may not appear in SIE exports depending on system
- No mandatory #IB/#UB or #RES requirements
BAS version handling in SIE
The #KPTYP record declares the chart of accounts version:
BAS95: Original BAS planBAS96: 1996 revisionEUBAS97: EU-adapted version (most common modern usage)NE2007: Specialized for enskild firmaBAS2xxx(e.g.,BAS2024): Treated as equivalent to EUBAS97
If #KPTYP is missing, assume BAS 95. The account number structure is consistent across versions; differences are mainly in which accounts exist and their SRU mappings.