Fix/balance inconsitency (#306)

* feat: implement fiscal period date fields component and validation logic * feat: update fiscal period validation and naming logic * feat: implement RPC for computing prior opening balances - Added `compute_prior_opening_balances` RPC to aggregate opening balances for balance-sheet accounts when no opening balance entry is set. - Updated tests across various reports to utilize the new RPC for fetching prior balances. - Refactored `getOpeningBalances` to call the RPC when necessary, improving performance and reliability. - Introduced a script to repair fiscal period chains for companies with broken periods, ensuring proper linking and continuity. - Enhanced error handling and validation in the repair script to ensure data integrity during the process. * feat: implement duplicate opening-balance repair for multi-year SIE imports * feat: enhance SIE entry listing and deduplication logic for opening balances * fix: refine companyHasPriorActivity logic to exclude storno entries and improve balance counting
2026-04-21 21:39:57 +02:00
parent 28df5d851e
commit 24107338fa
15 changed files with 1317 additions and 137 deletions
@@ -0,0 +1,295 @@
+#!/usr/bin/env npx tsx
+/**
+ * Repair redundant opening-balance (IB) entries from multi-year SIE imports.
+ *
+ * Problem: the pre-fix SIE import created one posted journal entry with
+ * source_type='opening_balance' for every year imported. Year N+1's IB
+ * equals year N's UB, which is already the sum of year N's transactions —
+ * so summing prior lines to derive a cumulative balance double-counts one
+ * year of movements per extra IB. Result: cash and other balance-sheet
+ * accounts drift upward each year.
+ *
+ * Fix (per-company): keep the earliest IB entry as the company's pre-system
+ * starting capital; storno (reverse) every later IB entry. The immutability
+ * trigger on journal_entries blocks DELETE of posted entries, so storno is
+ * the only legally-compliant path (BFL / BFNAR 2013:2).
+ *
+ * Side effect: the storno'd period's fiscal_periods.opening_balance_entry_id
+ * link is cleared so getOpeningBalances() falls through to the duplicate-
+ * safe compute_prior_opening_balances RPC for that period.
+ *
+ * Also handles the "start over" case via --purge-imports:
+ *   - Storno every SIE-origin journal entry for the company.
+ *   - Delete sie_imports rows so their (company_id, file_hash) pairs free up.
+ *   - Leaves fiscal periods in place (they may host manual entries too).
+ *
+ * Usage:
+ *   # Preview IB dedup only
+ *   npx tsx scripts/repair-company-ib-duplicates.ts \
+ *     --company-id <uuid> --user-id <uuid>
+ *
+ *   # Apply IB dedup
+ *   npx tsx scripts/repair-company-ib-duplicates.ts \
+ *     --company-id <uuid> --user-id <uuid> --commit
+ *
+ *   # Preview full purge (IBs + all SIE-origin entries + sie_imports rows)
+ *   npx tsx scripts/repair-company-ib-duplicates.ts \
+ *     --company-id <uuid> --user-id <uuid> --purge-imports
+ */
+
+import { config } from 'dotenv'
+config({ path: '.env.local' })
+import { createClient, type SupabaseClient } from '@supabase/supabase-js'
+import { reverseEntry } from '../lib/bookkeeping/engine'
+
+// ──────────────────────────────────────────────────────────────────
+// Args
+// ──────────────────────────────────────────────────────────────────
+
+function arg(name: string): string | undefined {
+  const i = process.argv.indexOf(`--${name}`)
+  return i >= 0 ? process.argv[i + 1] : undefined
+}
+
+const COMPANY_ID = arg('company-id')
+const USER_ID = arg('user-id')
+const COMMIT = process.argv.includes('--commit')
+const PURGE_IMPORTS = process.argv.includes('--purge-imports')
+
+if (!COMPANY_ID || !USER_ID) {
+  console.error(
+    'Usage: npx tsx scripts/repair-company-ib-duplicates.ts --company-id <uuid> --user-id <uuid> [--purge-imports] [--commit]'
+  )
+  process.exit(1)
+}
+
+const supabaseUrl = process.env.NEXT_PUBLIC_SUPABASE_URL
+const serviceRoleKey = process.env.SUPABASE_SERVICE_ROLE_KEY
+
+if (!supabaseUrl || !serviceRoleKey) {
+  console.error('Missing NEXT_PUBLIC_SUPABASE_URL or SUPABASE_SERVICE_ROLE_KEY in .env.local')
+  process.exit(1)
+}
+
+const supabase = createClient(supabaseUrl, serviceRoleKey) as SupabaseClient
+
+// ──────────────────────────────────────────────────────────────────
+// Banner
+// ──────────────────────────────────────────────────────────────────
+
+console.log('─────────────────────────────────────────────────────────')
+console.log('IB Duplicate Repair')
+console.log('─────────────────────────────────────────────────────────')
+console.log('Supabase URL :', supabaseUrl)
+console.log('Company      :', COMPANY_ID)
+console.log('User         :', USER_ID)
+console.log('Mode         :', COMMIT ? 'COMMIT (writes)' : 'DRY RUN (no writes)')
+console.log('Purge imports:', PURGE_IMPORTS ? 'YES (also storno SIE-origin entries)' : 'NO')
+console.log('─────────────────────────────────────────────────────────\n')
+
+// ──────────────────────────────────────────────────────────────────
+// IB dedup
+// ──────────────────────────────────────────────────────────────────
+
+interface IbRow {
+  id: string
+  fiscal_period_id: string | null
+  entry_date: string
+  created_at: string
+  voucher_series: string | null
+  voucher_number: number | null
+}
+
+async function listPostedIbEntries(): Promise<IbRow[]> {
+  const { data, error } = await supabase
+    .from('journal_entries')
+    .select('id, fiscal_period_id, entry_date, created_at, voucher_series, voucher_number')
+    .eq('company_id', COMPANY_ID!)
+    .eq('source_type', 'opening_balance')
+    .eq('status', 'posted')
+    .order('entry_date', { ascending: true })
+    .order('created_at', { ascending: true })
+
+  if (error) throw new Error(`Failed to list IB entries: ${error.message}`)
+  return (data as IbRow[]) ?? []
+}
+
+async function unlinkFromFiscalPeriod(entryId: string): Promise<void> {
+  const { error } = await supabase
+    .from('fiscal_periods')
+    .update({ opening_balance_entry_id: null, opening_balances_set: false })
+    .eq('company_id', COMPANY_ID!)
+    .eq('opening_balance_entry_id', entryId)
+
+  if (error) throw new Error(`Failed to unlink fiscal_periods.opening_balance_entry_id: ${error.message}`)
+}
+
+async function stornoIbDuplicates(): Promise<{ kept: IbRow | null; stornoed: number; failed: number }> {
+  console.log('[1/2] IB dedup')
+  const ibs = await listPostedIbEntries()
+  console.log(`  · Found ${ibs.length} posted opening_balance entries`)
+
+  if (ibs.length === 0) {
+    console.log('  · Nothing to do.')
+    return { kept: null, stornoed: 0, failed: 0 }
+  }
+
+  const [earliest, ...redundant] = ibs
+
+  console.log(
+    `  · Keeping earliest IB: ${earliest.id} on ${earliest.entry_date} ` +
+    `(series ${earliest.voucher_series ?? '?'} #${earliest.voucher_number ?? '?'})`
+  )
+  for (const r of redundant) {
+    console.log(
+      `  · Will storno: ${r.id} on ${r.entry_date} ` +
+      `(series ${r.voucher_series ?? '?'} #${r.voucher_number ?? '?'})`
+    )
+  }
+
+  if (!COMMIT) {
+    console.log('  · [dry-run] skipping storno and unlink')
+    return { kept: earliest, stornoed: 0, failed: 0 }
+  }
+
+  let stornoed = 0
+  let failed = 0
+  for (const r of redundant) {
+    try {
+      await unlinkFromFiscalPeriod(r.id)
+      await reverseEntry(supabase, COMPANY_ID!, USER_ID!, r.id)
+      console.log(`  · Stornoed ${r.id}`)
+      stornoed++
+    } catch (err) {
+      console.error(`  · FAILED to storno ${r.id}:`, err instanceof Error ? err.message : err)
+      failed++
+    }
+  }
+
+  return { kept: earliest, stornoed, failed }
+}
+
+// ──────────────────────────────────────────────────────────────────
+// Optional full SIE purge (for "start over" scenario)
+// ──────────────────────────────────────────────────────────────────
+
+interface SieImportRow {
+  id: string
+  filename: string | null
+  file_hash: string | null
+  fiscal_period_id: string | null
+  status: string | null
+  imported_at: string | null
+}
+
+async function listSieImports(): Promise<SieImportRow[]> {
+  const { data, error } = await supabase
+    .from('sie_imports')
+    .select('id, filename, file_hash, fiscal_period_id, status, imported_at')
+    .eq('company_id', COMPANY_ID!)
+    .order('imported_at', { ascending: true })
+
+  if (error) throw new Error(`Failed to list sie_imports: ${error.message}`)
+  return (data as SieImportRow[]) ?? []
+}
+
+async function listSieOriginEntries(periodIds: string[]): Promise<{ id: string; voucher_number: number | null; entry_date: string }[]> {
+  if (periodIds.length === 0) return []
+  const { data, error } = await supabase
+    .from('journal_entries')
+    .select('id, voucher_number, entry_date, fiscal_period_id, source_type, status')
+    .eq('company_id', COMPANY_ID!)
+    .in('fiscal_period_id', periodIds)
+    .eq('status', 'posted')
+    .in('source_type', ['import', 'opening_balance'])
+
+  if (error) throw new Error(`Failed to list SIE-origin entries: ${error.message}`)
+  return (data as { id: string; voucher_number: number | null; entry_date: string }[]) ?? []
+}
+
+async function purgeSieImports(): Promise<void> {
+  console.log('\n[2/2] SIE import purge')
+  const imports = await listSieImports()
+  console.log(`  · Found ${imports.length} sie_imports rows`)
+
+  if (imports.length === 0) {
+    console.log('  · Nothing to purge.')
+    return
+  }
+
+  const periodIds = Array.from(new Set(imports.map((i) => i.fiscal_period_id).filter((p): p is string => !!p)))
+  const entries = await listSieOriginEntries(periodIds)
+  console.log(`  · Found ${entries.length} posted entries in affected fiscal periods (${periodIds.length} periods)`)
+
+  for (const imp of imports) {
+    console.log(
+      `  · Will remove sie_imports row ${imp.id} (${imp.filename ?? 'unnamed'}, file_hash ${imp.file_hash?.slice(0, 12) ?? '?'}…)`
+    )
+  }
+
+  if (!COMMIT) {
+    console.log('  · [dry-run] skipping storno and sie_imports delete')
+    return
+  }
+
+  let stornoed = 0
+  let failed = 0
+  for (const e of entries) {
+    try {
+      await supabase
+        .from('fiscal_periods')
+        .update({ opening_balance_entry_id: null, opening_balances_set: false })
+        .eq('company_id', COMPANY_ID!)
+        .eq('opening_balance_entry_id', e.id)
+      await reverseEntry(supabase, COMPANY_ID!, USER_ID!, e.id)
+      stornoed++
+    } catch (err) {
+      console.error(`  · FAILED to storno entry ${e.id}:`, err instanceof Error ? err.message : err)
+      failed++
+    }
+  }
+  console.log(`  · Stornoed ${stornoed}/${entries.length} entries (${failed} failed)`)
+
+  const { error: delErr } = await supabase
+    .from('sie_imports')
+    .delete()
+    .eq('company_id', COMPANY_ID!)
+
+  if (delErr) {
+    console.error(`  · FAILED to delete sie_imports rows: ${delErr.message}`)
+  } else {
+    console.log(`  · Deleted ${imports.length} sie_imports rows`)
+  }
+}
+
+// ──────────────────────────────────────────────────────────────────
+// Main
+// ──────────────────────────────────────────────────────────────────
+
+async function main() {
+  try {
+    const ibResult = await stornoIbDuplicates()
+
+    if (PURGE_IMPORTS) {
+      await purgeSieImports()
+    }
+
+    console.log('\n─────────────────────────────────────────────────────────')
+    console.log('Summary')
+    console.log('─────────────────────────────────────────────────────────')
+    if (ibResult.kept) {
+      console.log(`Kept IB entry   : ${ibResult.kept.id} (${ibResult.kept.entry_date})`)
+    }
+    console.log(`IBs stornoed    : ${ibResult.stornoed}`)
+    console.log(`IB storno fails : ${ibResult.failed}`)
+    console.log(`Mode            : ${COMMIT ? 'COMMIT' : 'DRY RUN'}`)
+    if (!COMMIT) {
+      console.log('\nRe-run with --commit to apply.')
+    }
+  } catch (err) {
+    console.error('\nFATAL:', err instanceof Error ? err.message : err)
+    process.exit(1)
+  }
+}
+
+main()
@@ -0,0 +1,340 @@
+#!/usr/bin/env npx tsx
+/**
+ * One-off repair for a company whose fiscal period chain was broken by
+ * the pre-fix "change fiscal year" flow: a newer period was created
+ * without previous_period_id and without an opening_balance_entry_id,
+ * so the balance sheet falls back to a full-history scan (and times out
+ * on production with 8k+ prior lines).
+ *
+ * Target state expected (validated before running):
+ *
+ *   Prior period (e.g. 2024/2025): open, has entries, no closing_entry_id.
+ *   Gap:                          Sep-Dec 2025, zero entries.
+ *   Orphan period (e.g. 2026):    previous_period_id=NULL,
+ *                                 opening_balance_entry_id=NULL,
+ *                                 zero entries.
+ *
+ * End state:
+ *
+ *   Prior period: year-end-closed (locked, closing_entry_id, is_closed).
+ *   Short period: Sep-Dec 2025, previous_period_id=prior,
+ *                 opening_balance_entry_id set, locked.
+ *   Orphan period: previous_period_id=short, opening_balance_entry_id set.
+ *
+ * Usage:
+ *   npx tsx scripts/repair-fiscal-period-chain.ts \
+ *     --company-id <uuid> --user-id <uuid> --prior <uuid> --orphan <uuid> \
+ *     [--short-start 2025-09-01] [--short-end 2025-12-31] \
+ *     [--commit]   # default is --dry-run
+ */
+
+import { config } from 'dotenv'
+config({ path: '.env.local' })
+import { createClient } from '@supabase/supabase-js'
+import {
+  previewYearEndClosing,
+  generateOpeningBalances,
+} from '../lib/core/bookkeeping/year-end-service'
+import { validateBalanceContinuity } from '../lib/reports/continuity-check'
+import { lockPeriod } from '../lib/core/bookkeeping/period-service'
+import { executeCurrencyRevaluation } from '../lib/bookkeeping/currency-revaluation'
+import { createJournalEntry } from '../lib/bookkeeping/engine'
+
+// ────────────────────────────────────────────────────────────────────
+// Args
+// ────────────────────────────────────────────────────────────────────
+
+function arg(name: string): string | undefined {
+  const i = process.argv.indexOf(`--${name}`)
+  return i >= 0 ? process.argv[i + 1] : undefined
+}
+
+const COMPANY_ID = arg('company-id')
+const USER_ID = arg('user-id')
+const PRIOR_ID = arg('prior')
+const ORPHAN_ID = arg('orphan')
+const SHORT_START = arg('short-start') ?? '2025-09-01'
+const SHORT_END = arg('short-end') ?? '2025-12-31'
+const COMMIT = process.argv.includes('--commit')
+
+if (!COMPANY_ID || !USER_ID || !PRIOR_ID || !ORPHAN_ID) {
+  console.error(
+    'Usage: npx tsx scripts/repair-fiscal-period-chain.ts --company-id <uuid> --user-id <uuid> --prior <uuid> --orphan <uuid> [--short-start 2025-09-01] [--short-end 2025-12-31] [--commit]'
+  )
+  process.exit(1)
+}
+
+const supabaseUrl = process.env.NEXT_PUBLIC_SUPABASE_URL
+const serviceRoleKey = process.env.SUPABASE_SERVICE_ROLE_KEY
+
+if (!supabaseUrl || !serviceRoleKey) {
+  console.error('Missing NEXT_PUBLIC_SUPABASE_URL or SUPABASE_SERVICE_ROLE_KEY in .env.local')
+  process.exit(1)
+}
+
+const supabase = createClient(supabaseUrl, serviceRoleKey)
+
+// ────────────────────────────────────────────────────────────────────
+// Banner
+// ────────────────────────────────────────────────────────────────────
+
+console.log('─────────────────────────────────────────────────────────')
+console.log('Fiscal Period Chain Repair')
+console.log('─────────────────────────────────────────────────────────')
+console.log('Supabase URL :', supabaseUrl)
+console.log('Company      :', COMPANY_ID)
+console.log('User         :', USER_ID)
+console.log('Prior period :', PRIOR_ID)
+console.log('Orphan period:', ORPHAN_ID)
+console.log('Short period :', `${SHORT_START} → ${SHORT_END}`)
+console.log('Mode         :', COMMIT ? 'COMMIT (writes)' : 'DRY RUN (no writes)')
+console.log('─────────────────────────────────────────────────────────\n')
+
+// ────────────────────────────────────────────────────────────────────
+// Validate state
+// ────────────────────────────────────────────────────────────────────
+
+async function validateState() {
+  const { data: prior } = await supabase
+    .from('fiscal_periods')
+    .select('*')
+    .eq('id', PRIOR_ID)
+    .eq('company_id', COMPANY_ID)
+    .single()
+
+  if (!prior) throw new Error(`Prior period ${PRIOR_ID} not found for company ${COMPANY_ID}`)
+  if (prior.is_closed) throw new Error('Prior period is already closed')
+  if (prior.closing_entry_id) throw new Error('Prior period already has closing_entry_id')
+
+  const { data: orphan } = await supabase
+    .from('fiscal_periods')
+    .select('*')
+    .eq('id', ORPHAN_ID)
+    .eq('company_id', COMPANY_ID)
+    .single()
+
+  if (!orphan) throw new Error(`Orphan period ${ORPHAN_ID} not found for company ${COMPANY_ID}`)
+  if (orphan.previous_period_id)
+    throw new Error(`Orphan period already has previous_period_id = ${orphan.previous_period_id}`)
+  if (orphan.opening_balance_entry_id)
+    throw new Error('Orphan period already has opening_balance_entry_id')
+
+  // Gap check: zero entries between prior end and short end
+  const { count: gapCount } = await supabase
+    .from('journal_entries')
+    .select('id', { count: 'exact', head: true })
+    .eq('company_id', COMPANY_ID)
+    .gt('entry_date', prior.period_end)
+    .lte('entry_date', SHORT_END)
+    .in('status', ['posted', 'reversed'])
+
+  if ((gapCount ?? 0) > 0)
+    throw new Error(
+      `Gap between ${prior.period_end} and ${SHORT_END} has ${gapCount} entries — repair assumes zero activity in gap`
+    )
+
+  // Orphan must be empty
+  const { count: orphanEntries } = await supabase
+    .from('journal_entries')
+    .select('id', { count: 'exact', head: true })
+    .eq('company_id', COMPANY_ID)
+    .eq('fiscal_period_id', ORPHAN_ID)
+    .in('status', ['posted', 'reversed'])
+
+  if ((orphanEntries ?? 0) > 0)
+    throw new Error(`Orphan period has ${orphanEntries} posted entries — not safe to repair automatically`)
+
+  // Short period dates must be contiguous with prior
+  const nextAfterPrior = new Date(prior.period_end + 'T12:00:00Z')
+  nextAfterPrior.setUTCDate(nextAfterPrior.getUTCDate() + 1)
+  const expected = nextAfterPrior.toISOString().split('T')[0]
+  if (expected !== SHORT_START)
+    throw new Error(`--short-start ${SHORT_START} must equal ${expected} (day after prior.period_end)`)
+
+  // Short end must be day before orphan start
+  const beforeOrphan = new Date(orphan.period_start + 'T12:00:00Z')
+  beforeOrphan.setUTCDate(beforeOrphan.getUTCDate() - 1)
+  const expectedEnd = beforeOrphan.toISOString().split('T')[0]
+  if (expectedEnd !== SHORT_END)
+    throw new Error(`--short-end ${SHORT_END} must equal ${expectedEnd} (day before orphan.period_start)`)
+
+  return { prior, orphan }
+}
+
+// ────────────────────────────────────────────────────────────────────
+// Steps
+// ────────────────────────────────────────────────────────────────────
+
+async function step1YearEndPrior(priorEnd: string) {
+  console.log('\n[1/7] Year-end closing on prior period')
+
+  console.log('  · Currency revaluation preview')
+  if (COMMIT) {
+    await executeCurrencyRevaluation(supabase, COMPANY_ID!, priorEnd, PRIOR_ID!, USER_ID!)
+  }
+
+  console.log('  · Building closing entry preview')
+  const preview = await previewYearEndClosing(supabase, COMPANY_ID!, USER_ID!, PRIOR_ID!)
+  console.log(`    net result: ${preview.netResult} → ${preview.closingAccount}`)
+  console.log(`    ${preview.closingLines.length} closing lines`)
+
+  if (preview.closingLines.length === 0) {
+    throw new Error('No result accounts to close — prior period has no activity')
+  }
+
+  if (!COMMIT) {
+    console.log('  · [dry-run] skipping createJournalEntry, update, lock, close')
+    return { closingEntryId: '<dry-run>' }
+  }
+
+  console.log('  · Creating closing entry')
+  const closingEntry = await createJournalEntry(supabase, COMPANY_ID!, USER_ID!, {
+    fiscal_period_id: PRIOR_ID!,
+    entry_date: priorEnd,
+    description: 'Årsbokslut (repair)',
+    source_type: 'year_end',
+    voucher_series: 'A',
+    lines: preview.closingLines,
+  })
+
+  await supabase
+    .from('fiscal_periods')
+    .update({ closing_entry_id: closingEntry.id })
+    .eq('id', PRIOR_ID!)
+    .eq('company_id', COMPANY_ID!)
+
+  console.log('  · Locking and closing prior period')
+  await lockPeriod(supabase, COMPANY_ID!, USER_ID!, PRIOR_ID!)
+  await supabase
+    .from('fiscal_periods')
+    .update({ is_closed: true, closed_at: new Date().toISOString() })
+    .eq('id', PRIOR_ID!)
+    .eq('company_id', COMPANY_ID!)
+
+  return { closingEntryId: closingEntry.id }
+}
+
+async function step2InsertShortPeriod() {
+  console.log('\n[2/7] Inserting short transition period')
+  console.log(`  · ${SHORT_START} → ${SHORT_END}`)
+
+  if (!COMMIT) {
+    console.log('  · [dry-run] skipping insert')
+    return '<dry-run>'
+  }
+
+  const { data, error } = await supabase
+    .from('fiscal_periods')
+    .insert({
+      company_id: COMPANY_ID!,
+      user_id: USER_ID!,
+      name: `Transition ${SHORT_START.slice(0, 7)}–${SHORT_END.slice(0, 7)}`,
+      period_start: SHORT_START,
+      period_end: SHORT_END,
+      previous_period_id: PRIOR_ID!,
+    })
+    .select()
+    .single()
+
+  if (error || !data) throw new Error(`Failed to insert short period: ${error?.message}`)
+  console.log(`  · Short period id: ${data.id}`)
+  return data.id as string
+}
+
+async function step3GenerateShortOb(shortPeriodId: string) {
+  console.log('\n[3/7] Generating OB entry on short period (carries forward from prior)')
+  if (!COMMIT) {
+    console.log('  · [dry-run] skipping generateOpeningBalances')
+    return '<dry-run>'
+  }
+  const ob = await generateOpeningBalances(supabase, COMPANY_ID!, USER_ID!, PRIOR_ID!, shortPeriodId)
+  console.log(`  · OB entry id: ${ob.id}`)
+  return ob.id
+}
+
+async function step4LockShort(shortPeriodId: string) {
+  console.log('\n[4/7] Locking short period (no period activity to close)')
+  if (!COMMIT) {
+    console.log('  · [dry-run] skipping lockPeriod')
+    return
+  }
+  await lockPeriod(supabase, COMPANY_ID!, USER_ID!, shortPeriodId)
+}
+
+async function step5LinkOrphan(shortPeriodId: string) {
+  console.log('\n[5/7] Linking orphan period to short period')
+  if (!COMMIT) {
+    console.log('  · [dry-run] skipping update orphan.previous_period_id')
+    return
+  }
+  const { error } = await supabase
+    .from('fiscal_periods')
+    .update({ previous_period_id: shortPeriodId })
+    .eq('id', ORPHAN_ID!)
+    .eq('company_id', COMPANY_ID!)
+  if (error) throw new Error(`Failed to link orphan: ${error.message}`)
+}
+
+async function step6GenerateOrphanOb(shortPeriodId: string) {
+  console.log('\n[6/7] Generating OB entry on orphan period (carries forward from short)')
+  if (!COMMIT) {
+    console.log('  · [dry-run] skipping generateOpeningBalances')
+    return '<dry-run>'
+  }
+  const ob = await generateOpeningBalances(supabase, COMPANY_ID!, USER_ID!, shortPeriodId, ORPHAN_ID!)
+  console.log(`  · OB entry id: ${ob.id}`)
+  return ob.id
+}
+
+async function step7Continuity() {
+  console.log('\n[7/7] Validating IB/UB continuity on orphan period')
+  if (!COMMIT) {
+    console.log('  · [dry-run] skipping continuity check')
+    return
+  }
+  const result = await validateBalanceContinuity(supabase, COMPANY_ID!, ORPHAN_ID!)
+  console.log(`  · valid: ${result.valid}, checked: ${result.checked_accounts} accounts`)
+  if (!result.valid) {
+    console.log('  · discrepancies:')
+    for (const d of result.discrepancies) {
+      console.log(`    ${d.account_number}: UB=${d.previous_ub_net}, IB=${d.current_ib_net}, diff=${d.difference}`)
+    }
+  }
+  await supabase
+    .from('fiscal_periods')
+    .update({ continuity_verified: result.valid })
+    .eq('id', ORPHAN_ID!)
+    .eq('company_id', COMPANY_ID!)
+}
+
+// ────────────────────────────────────────────────────────────────────
+// Run
+// ────────────────────────────────────────────────────────────────────
+
+async function main() {
+  const { prior } = await validateState()
+  console.log(`✓ Validated state — prior '${prior.name}' (${prior.period_start} → ${prior.period_end})`)
+
+  const { closingEntryId } = await step1YearEndPrior(prior.period_end)
+  const shortPeriodId = await step2InsertShortPeriod()
+  const shortObId = await step3GenerateShortOb(shortPeriodId)
+  await step4LockShort(shortPeriodId)
+  await step5LinkOrphan(shortPeriodId)
+  const orphanObId = await step6GenerateOrphanOb(shortPeriodId)
+  await step7Continuity()
+
+  console.log('\n─────────────────────────────────────────────────────────')
+  console.log('Summary')
+  console.log('─────────────────────────────────────────────────────────')
+  console.log('Prior closing entry :', closingEntryId)
+  console.log('Short period id    :', shortPeriodId)
+  console.log('Short OB entry id  :', shortObId)
+  console.log('Orphan OB entry id :', orphanObId)
+  console.log('Mode                :', COMMIT ? 'COMMITTED' : 'DRY RUN (no writes)')
+  console.log('─────────────────────────────────────────────────────────')
+}
+
+main().catch((err) => {
+  console.error('\n✗ Repair failed:', err instanceof Error ? err.message : err)
+  process.exit(1)
+})