feat(bookkeeping): dashboard deep link filters verifikat utan underlag server-side (#1840)

* feat(bookkeeping): dashboard deep link filters verifikat utan underlag server-side

The dashboard "Verifikat utan underlag" card (and the push-notification
link) pointed at /bookkeeping?missingUnderlag=true, but nothing read the
param: the user landed on the plain unfiltered ledger. The existing
"Visa saknade underlag" toggle also only filtered the already-fetched
page, so it could not represent the badge count across pages.

- lib/bookkeeping/missing-underlag.ts: shared resolver of "posted
  verifikat lacking underlag" (document-requiring source types, no
  current-version document, no anchored supplier-invoice reference per
  BFL 5 kap 7 §, no exemption), extracted from the bulk "Inget underlag
  krävs" route so list, bulk remedy and dashboard badge share one
  predicate.
- GET /api/bookkeeping/journal-entries?missing_underlag=true: resolves
  the full missing set server-side, applies the active sort stack, pages
  it, and returns the full-set count, fetching page rows in id chunks so
  the "Alla" page size cannot blow the PostgREST URL limit.
- JournalEntryList: the toggle is now server-backed (refetch on change,
  honest count in the dialog badge); client-side re-filtering against
  late-arriving attachment counts removed. Deep-link arrival turns the
  filter on and scopes the visit to all fiscal years in memory only,
  matching the all-years badge count without touching the saved
  preference.

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

* fix(bookkeeping): harden the saknade-underlag filter after skeptic review

Three skeptic subagents refuted the first cut; this fixes every confirmed
finding in one pass:

- FyPicker: new suppressAutoRestore prop. The deep-link visit opens as
  "Alla räkenskapsår" in memory, and FyPicker's on-load restore of the
  persisted year (value === null) snapped the scope back right after
  load, desyncing the list from the all-years badge that launched it.
  Manual picks still persist as usual.
- Voucher-label search: the resolver now carries the same parseVoucher
  OR-branch as the direct list path, so searching "A209" with the filter
  on finds verifikat A209 instead of silently returning 0 rows.
- Staleness while the filter is on: batch exempt, the single-row "Inget
  underlag krävs" toggle, and a row gaining its first underlag now
  refetch in place so fixed rows leave the filtered list and the count
  stays honest (the pre-server-filter behavior). The attachment-driven
  refetch is guarded per entry id against predicate-disagreement loops.
- Drafts view: the filter switch is disabled there; the predicate is
  posted-only and the badge would mislabel the draft count.
- Perf: the bulk-exempt route resolves ids only, skipping the per-row
  total_amount computed column on its full post-import candidate scan.

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

* fix(bookkeeping): keep the underlag resolver statically checkable

The skeptic-fix commit tripped the phantom-column scanner ceiling
(tests/schema/no-phantom-columns.test.ts, 382 > 380): a computed
select() string and a runtime-built .or() are expressions the scanner
cannot resolve against the schema. Restructured instead of raising the
ceiling: the idOnly/full column choice is two literal select() calls
behind a lazy branch, and a voucher-label search fans out to two
statically-checkable candidate queries (description ilike, series+number
eq) unioned by id, same semantics as before.

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

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

components/common/FyPicker.tsx

@@ -47,6 +47,17 @@ interface FyPickerProps {
    * without any cross-session hazard.
    */
   requireExplicitChoice?: boolean
+  /**
+   * Skip ONLY the on-load restore of a persisted selection (and its
+   * newest-period fallback) while keeping manual picks persisted as usual.
+   * For deep-link visits that arrive with a deliberate transient scope (e.g.
+   * /bookkeeping?missingUnderlag=true opens as "Alla räkenskapsår" to match
+   * the all-years dashboard count): without this, the restore fires on
+   * `value === null` and snaps the scope back to the stored year right after
+   * load. Unlike requireExplicitChoice this does not change labels or
+   * persistence semantics.
+   */
+  suppressAutoRestore?: boolean
   /** Fires once after the initial period load completes. */
   onReady?: () => void
   /** Server-loaded periods for the first render, scoped to initialCompanyId. */
@@ -83,6 +94,7 @@ export function FyPicker({
   hideFuturePeriods = false,
   preferLatestEnded = false,
   requireExplicitChoice = false,
+  suppressAutoRestore = false,
   onReady,
   initialPeriods,
   initialCompanyId,
@@ -132,7 +144,7 @@ export function FyPicker({
       // ALL_YEARS-stored fallback, newest-period, preferLatestEnded), and a
       // per-branch gate already missed one of them once. Nothing auto-fires;
       // the picker stays empty until a human picks.
-      if (value === null && !requireExplicitChoice && typeof window !== 'undefined') {
+      if (value === null && !requireExplicitChoice && !suppressAutoRestore && typeof window !== 'undefined') {
         if (preferLatestEnded) {
           // Filing surfaces: ignore the shared scope memory and open on the
           // most recently ended period (fetched is sorted newest-first).
@@ -160,7 +172,7 @@ export function FyPicker({
   // onReady is a lifecycle callback: fire once per load, not on parent
   // re-renders that re-create it.
   // eslint-disable-next-line react-hooks/exhaustive-deps
-  }, [company?.id, hideFuturePeriods, includeAllOption, preferLatestEnded, requireExplicitChoice, initialCompanyId, initialPeriods, storageKeyPrefix])
+  }, [company?.id, hideFuturePeriods, includeAllOption, preferLatestEnded, requireExplicitChoice, suppressAutoRestore, initialCompanyId, initialPeriods, storageKeyPrefix])
 
   const handleChange = (id: string) => {
     const nextId = id === ALL_YEARS_VALUE ? null : id