* feat(company): ideell förening as a third legal form, behind a flag (#2072 step 1) Why the problem occurred: the legal form was modelled as a binary flag in ~300 files. `EntityType` was a two-member union, but nothing dispatched on it exhaustively: 28 sites defaulted `?? 'enskild_firma'` (invoice, categorize, match, stripe, invoice-inbox) or `?? 'aktiebolag'` (year-end, bokslut, MCP), and every form-dependent choice was an `=== 'aktiebolag' ? A : B` ternary. Widening the union compiled everywhere and changed nothing, so a förening would have booked as an enskild firma in the app and as an aktiebolag in bokslut and MCP, with no error anywhere. The lookup refused föreningar at the door (mapEntityType returned null), which is what the tester hit. What was removed or simplified: the silent defaults. One module, lib/company/entity-type.ts, now holds the list (ENTITY_TYPES), the parser (never defaults), the resolver (settings hint, then companies.entity_type, then throw) and `byEntityType`, whose Record arms make the compiler refuse the next widening until each site has an answer. The form-dependent facts (closing account, owner settlement account, calendar-year lock, default method, K1/K2 label, personnummer vs 16-prefix) live there once instead of in the ternaries. On the SQL side supported_entity_types() replaces four copies of the literal list in the create RPCs. Why this shape and not the proposed one: the tracker asked for the enum widening plus a chart; that alone was the dangerous version (compiles, books wrong). Bundling stiftelse was considered and dropped: identical plumbing but no chart block. Creation sits behind NEXT_PUBLIC_IDEELL_FORENING_ENABLED so the CHECK, RPCs and seed can ship now and the first partner is switched on without a migration; the flag goes when Phase 2 (packs, INK3, årsbokslut, Swish) lands on the tracker. Domain choices (DECISIONS.md 2026-09-08, verify with an accountant before Phase 2): result closes to 2069 with 2068 as prior-year carry; no owner accounts, member settlement on 2890; accrual default; brutet räkenskapsår allowed; K1 label for the 5 000 kr accrual threshold (BFNAR 2010:1); org number gets the 16 prefix. Migration 20260908110835 widens the three CHECK constraints, adds supported_entity_types(), re-creates the three create RPCs with the widened guard and adds the förening block to seed_chart_of_accounts. Applied to staging and covered by ideell-forening-entity-type.pg.test.ts. Part of #2072 Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh * fix(company): close the förening paths the skeptic refuted (#2072) Five refutations from the /skeptic pass on 7a05c54d2, each fixed at the shared definition rather than the reported site: 1. Privately paid supplier invoices and the utlägg dialog resolved the owner account in lib/expenses/payer.ts with its own AB/EF ternary, so a förening member's invoice was built on 2893 and then refused by the expense-claim service (which already said 2890), burning an ankomstnummer. The helper now uses ownerSettlementAccount. 2. Booking templates substitute their `_ab` accounts only for an aktiebolag; the `private_expense` template kept its base 2013 for a förening. Template accounts now resolve through templateAccountForForm: EF base, AB override, förening base with owner accounts translated to 2890 (booking-templates.ts and proposal-lines.ts share it). 3. A VAT-registered förening with helårsmoms got no momsdeklaration deadline: the annual VAT rule bailed on anything but AB/EF. A förening is a juridisk person and follows the räkenskapsår schedule (SFL 26 kap 33 §), so the rule now keys on fiscalYearLockedToCalendar instead of the two literals; same in the MCP VAT report. 4. 2069 would have accumulated across years: the year-open omföring was AB-only with 2099/2098 hard-coded. planResultAppropriation now takes the pair from resultClosingAccounts (AB 2099 -> 2098, förening 2069 -> 2068) and skips forms with no carry (EF). 5. With the flag off, a registry lookup that returned "Ideell förening" was prefilled into the onboarding journey, the form picker was skipped and the create step answered "Ogiltig företagsform" with no way back. The journey, the BankID picker, the onboarding page and the MCP lookup now use mapSetupEntityType, which maps only creatable forms, so a flagged-off form falls through to the picker as before. Also: form picker keeps its AB-first order; tests for each fix. Part of #2072 Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh * chore(migrations): move ideell förening migration after main's latest version (20260908143051) Two migrations landed on main after the branch forked; a lower version would be skipped by the merge-time apply. Staging history row renamed to match. Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh * chore(skills): regenerate accounted-api reference for the widened entity_type enum Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01PdGafpUA7jVV1oYjkwfQCh --------- Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>
This commit is contained in:
Mattsson
co-authored by
Claude Fable 5.1
Claude Fable 5.1
parent
1157ff1b66
commit
26e29f47bc
@@ -0,0 +1,480 @@
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-- =============================================================================
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-- Ideell förening as a third legal form (issue #2072, step 1)
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--
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-- Widens entity_type from {enskild_firma, aktiebolag} to also accept
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-- 'ideell_forening' everywhere the value is stored or validated:
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-- 1. CHECK constraints on companies, company_settings and
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-- booking_template_library (the latter keeps 'all').
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-- 2. supported_entity_types(): the one list the create RPCs validate
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-- against, so the next form is one function change, not four.
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-- 3. The three live create RPCs (create_company_with_owner,
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-- create_company_for_user, create_company_for_brand_signup): bodies
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-- byte-identical to 20260826130400 / 20260826130600 / 20260827120000
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-- except the entity_type guard.
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-- 4. seed_chart_of_accounts(): a förening equity block. BAS 2060-2069 is
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-- the equity group for ideella föreningar; the seed gives 2067
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-- (balanserat), 2068 (föregående år), 2069 (årets resultat) and 2890
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-- (member settlement: a förening has no owner accounts). Personnel
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-- accounts are auto-created on first payroll, as for enskild firma.
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-- sru_code stays NULL: föreningar file INK3, which is not modelled.
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-- Everything else in seed_chart_of_accounts is byte-identical to
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-- 20260731090000.
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-- =============================================================================
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ALTER TABLE public.companies
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DROP CONSTRAINT IF EXISTS companies_entity_type_check;
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ALTER TABLE public.companies
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ADD CONSTRAINT companies_entity_type_check
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CHECK (entity_type IN ('enskild_firma', 'aktiebolag', 'ideell_forening'));
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ALTER TABLE public.company_settings
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DROP CONSTRAINT IF EXISTS company_settings_entity_type_check;
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ALTER TABLE public.company_settings
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ADD CONSTRAINT company_settings_entity_type_check
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CHECK (entity_type IN ('enskild_firma', 'aktiebolag', 'ideell_forening'));
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ALTER TABLE public.booking_template_library
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DROP CONSTRAINT IF EXISTS booking_template_library_entity_type_check;
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ALTER TABLE public.booking_template_library
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ADD CONSTRAINT booking_template_library_entity_type_check
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CHECK (entity_type IN ('all', 'enskild_firma', 'aktiebolag', 'ideell_forening'));
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-- -----------------------------------------------------------------------------
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-- The single list the create RPCs validate against.
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-- -----------------------------------------------------------------------------
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CREATE OR REPLACE FUNCTION public.supported_entity_types()
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RETURNS text[]
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LANGUAGE sql
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IMMUTABLE
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SET search_path = public
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AS $$
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SELECT ARRAY['enskild_firma', 'aktiebolag', 'ideell_forening']::text[];
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$$;
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REVOKE ALL ON FUNCTION public.supported_entity_types() FROM PUBLIC;
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GRANT EXECUTE ON FUNCTION public.supported_entity_types() TO anon, authenticated, service_role;
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-- -----------------------------------------------------------------------------
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-- create_company_with_owner: 20260826130400 with the widened guard.
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-- -----------------------------------------------------------------------------
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CREATE OR REPLACE FUNCTION public.create_company_with_owner(
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p_name text,
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p_entity_type text,
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p_set_active boolean DEFAULT true,
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p_team_id uuid DEFAULT NULL
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)
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RETURNS uuid
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LANGUAGE plpgsql
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SECURITY DEFINER
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SET search_path = public
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AS $$
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DECLARE
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v_user_id uuid;
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v_company_id uuid;
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v_team_kind text;
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v_team_role text;
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BEGIN
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v_user_id := auth.uid();
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IF v_user_id IS NULL THEN
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RAISE EXCEPTION 'Not authenticated';
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END IF;
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IF p_entity_type IS NULL OR p_entity_type <> ALL (public.supported_entity_types()) THEN
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RAISE EXCEPTION 'Invalid entity_type: %', p_entity_type;
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END IF;
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-- Authorize p_team_id before any write. SECURITY DEFINER bypasses RLS, so
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-- we must verify membership ourselves; without this any authenticated user
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-- could attach a company to an arbitrary team (20260519180000). On byrå
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-- teams the bar is higher: WL-15 locks client company creation to team
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-- owner/admin because every created company is +1 on the byrå's invoice.
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IF p_team_id IS NOT NULL THEN
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SELECT tm.role, t.kind
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INTO v_team_role, v_team_kind
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FROM public.team_members tm
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JOIN public.teams t ON t.id = tm.team_id
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WHERE tm.team_id = p_team_id
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AND tm.user_id = v_user_id;
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IF v_team_role IS NULL THEN
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RAISE EXCEPTION 'Not a member of team %', p_team_id
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USING ERRCODE = '42501'; -- insufficient_privilege
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END IF;
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IF v_team_kind = 'byra' AND v_team_role NOT IN ('owner', 'admin') THEN
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RAISE EXCEPTION 'Only byrå team owners and admins can create client companies'
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USING ERRCODE = '42501'; -- insufficient_privilege
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END IF;
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END IF;
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INSERT INTO public.companies (name, entity_type, created_by, team_id)
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VALUES (p_name, p_entity_type, v_user_id, p_team_id)
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RETURNING id INTO v_company_id;
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INSERT INTO public.company_members (company_id, user_id, role)
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VALUES (v_company_id, v_user_id, 'owner');
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-- Seed default 1930 SEK cash account so reconciliation routes work before
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-- any PSD2 connection is established. is_primary so the __PRIMARY_SEK__
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-- sentinel in skattekonto-booking resolves on day one.
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INSERT INTO public.cash_accounts (
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company_id, ledger_account, currency, name, enabled, is_primary, source
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)
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VALUES (
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v_company_id, '1930', 'SEK', 'Företagskonto (SEK)', true, true, 'manual'
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)
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ON CONFLICT (company_id, ledger_account) DO NOTHING;
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IF p_set_active THEN
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INSERT INTO public.user_preferences (user_id, active_company_id)
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VALUES (v_user_id, v_company_id)
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ON CONFLICT (user_id)
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DO UPDATE SET active_company_id = EXCLUDED.active_company_id;
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END IF;
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IF p_team_id IS NOT NULL THEN
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PERFORM public.sync_team_to_company(v_company_id, p_team_id);
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END IF;
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RETURN v_company_id;
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END;
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$$;
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GRANT EXECUTE ON FUNCTION public.create_company_with_owner(text, text, boolean, uuid) TO authenticated;
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-- -----------------------------------------------------------------------------
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-- create_company_for_user: 20260826130600 with the widened guard.
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-- -----------------------------------------------------------------------------
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CREATE OR REPLACE FUNCTION public.create_company_for_user(
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p_user_id uuid,
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p_name text,
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p_entity_type text,
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p_team_id uuid DEFAULT NULL
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)
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RETURNS uuid
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LANGUAGE plpgsql
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SECURITY DEFINER
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SET search_path = public
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AS $$
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DECLARE
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v_company_id uuid;
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v_team_kind text;
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v_team_role text;
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BEGIN
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IF p_user_id IS NULL THEN
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RAISE EXCEPTION 'p_user_id is required';
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END IF;
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IF NOT EXISTS (SELECT 1 FROM auth.users WHERE id = p_user_id) THEN
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RAISE EXCEPTION 'Unknown user %', p_user_id
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USING ERRCODE = '23503'; -- foreign_key_violation
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END IF;
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IF p_entity_type IS NULL OR p_entity_type <> ALL (public.supported_entity_types()) THEN
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RAISE EXCEPTION 'Invalid entity_type: %', p_entity_type;
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END IF;
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IF p_name IS NULL OR length(btrim(p_name)) = 0 THEN
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RAISE EXCEPTION 'p_name is required';
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END IF;
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-- Same authorization as create_company_with_owner (20260826130400), against
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-- the explicit owner: SECURITY DEFINER bypasses RLS, so team membership is
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-- checked here. On byrå teams the bar is higher: WL-15 locks client company
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-- creation to team owner/admin because every created company is +1 on the
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-- byrå's invoice.
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IF p_team_id IS NOT NULL THEN
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SELECT tm.role, t.kind
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INTO v_team_role, v_team_kind
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FROM public.team_members tm
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JOIN public.teams t ON t.id = tm.team_id
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WHERE tm.team_id = p_team_id
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AND tm.user_id = p_user_id;
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IF v_team_role IS NULL THEN
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RAISE EXCEPTION 'Not a member of team %', p_team_id
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USING ERRCODE = '42501'; -- insufficient_privilege
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END IF;
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IF v_team_kind = 'byra' AND v_team_role NOT IN ('owner', 'admin') THEN
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RAISE EXCEPTION 'Only byrå team owners and admins can create client companies'
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USING ERRCODE = '42501'; -- insufficient_privilege
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END IF;
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END IF;
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INSERT INTO public.companies (name, entity_type, created_by, team_id)
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VALUES (btrim(p_name), p_entity_type, p_user_id, p_team_id)
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RETURNING id INTO v_company_id;
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INSERT INTO public.company_members (company_id, user_id, role)
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VALUES (v_company_id, p_user_id, 'owner');
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INSERT INTO public.cash_accounts (
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company_id, ledger_account, currency, name, enabled, is_primary, source
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)
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VALUES (
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v_company_id, '1930', 'SEK', 'Företagskonto (SEK)', true, true, 'manual'
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)
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ON CONFLICT (company_id, ledger_account) DO NOTHING;
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INSERT INTO public.user_preferences (user_id, active_company_id)
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VALUES (p_user_id, v_company_id)
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ON CONFLICT (user_id)
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DO UPDATE SET active_company_id = EXCLUDED.active_company_id;
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IF p_team_id IS NOT NULL THEN
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PERFORM public.sync_team_to_company(v_company_id, p_team_id);
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END IF;
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RETURN v_company_id;
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END;
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$$;
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-- Service role only. PostgREST exposes functions to every role by default
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-- (PUBLIC grant), so revoke first, then grant the one role that may call it.
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REVOKE ALL ON FUNCTION public.create_company_for_user(uuid, text, text, uuid) FROM PUBLIC;
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REVOKE ALL ON FUNCTION public.create_company_for_user(uuid, text, text, uuid) FROM anon;
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REVOKE ALL ON FUNCTION public.create_company_for_user(uuid, text, text, uuid) FROM authenticated;
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GRANT EXECUTE ON FUNCTION public.create_company_for_user(uuid, text, text, uuid) TO service_role;
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-- -----------------------------------------------------------------------------
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-- create_company_for_brand_signup: 20260827120000 with the widened guard.
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-- -----------------------------------------------------------------------------
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CREATE OR REPLACE FUNCTION public.create_company_for_brand_signup(
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p_user_id uuid,
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p_name text,
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p_entity_type text,
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p_brand_id uuid
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)
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RETURNS uuid
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LANGUAGE plpgsql
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SECURITY DEFINER
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SET search_path = public
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AS $$
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DECLARE
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v_company_id uuid;
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v_team_id uuid;
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v_email text;
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BEGIN
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IF p_user_id IS NULL THEN
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RAISE EXCEPTION 'p_user_id is required';
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END IF;
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IF p_brand_id IS NULL THEN
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RAISE EXCEPTION 'p_brand_id is required';
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END IF;
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SELECT lower(u.email) INTO v_email FROM auth.users u WHERE u.id = p_user_id;
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IF v_email IS NULL THEN
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RAISE EXCEPTION 'Unknown user %', p_user_id
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USING ERRCODE = '23503'; -- foreign_key_violation
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END IF;
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IF p_entity_type IS NULL OR p_entity_type <> ALL (public.supported_entity_types()) THEN
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RAISE EXCEPTION 'Invalid entity_type: %', p_entity_type;
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END IF;
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IF p_name IS NULL OR length(btrim(p_name)) = 0 THEN
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RAISE EXCEPTION 'p_name is required';
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END IF;
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SELECT b.team_id INTO v_team_id FROM public.brands b WHERE b.id = p_brand_id;
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IF v_team_id IS NULL THEN
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RAISE EXCEPTION 'Unknown brand %', p_brand_id
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USING ERRCODE = '23503'; -- foreign_key_violation
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END IF;
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-- The allowlist entry IS the authorization: it was recorded by a byrå
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-- owner/admin (RLS above) or ops, standing in for the WL-15 admin gate.
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IF NOT EXISTS (
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SELECT 1
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FROM public.brand_signup_allowlist a
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WHERE a.brand_id = p_brand_id
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AND a.email = v_email
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) THEN
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RAISE EXCEPTION 'User % is not on the signup allowlist for brand %', p_user_id, p_brand_id
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USING ERRCODE = '42501'; -- insufficient_privilege
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END IF;
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INSERT INTO public.companies (name, entity_type, created_by, team_id)
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VALUES (btrim(p_name), p_entity_type, p_user_id, v_team_id)
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RETURNING id INTO v_company_id;
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INSERT INTO public.company_members (company_id, user_id, role)
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VALUES (v_company_id, p_user_id, 'owner');
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INSERT INTO public.cash_accounts (
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company_id, ledger_account, currency, name, enabled, is_primary, source
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)
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VALUES (
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v_company_id, '1930', 'SEK', 'Företagskonto (SEK)', true, true, 'manual'
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)
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ON CONFLICT (company_id, ledger_account) DO NOTHING;
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INSERT INTO public.user_preferences (user_id, active_company_id)
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VALUES (p_user_id, v_company_id)
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ON CONFLICT (user_id)
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DO UPDATE SET active_company_id = EXCLUDED.active_company_id;
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PERFORM public.sync_team_to_company(v_company_id, v_team_id);
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RETURN v_company_id;
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END;
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$$;
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-- Service role only. PostgREST exposes functions to every role by default
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-- (PUBLIC grant), so revoke first, then grant the one role that may call it.
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REVOKE ALL ON FUNCTION public.create_company_for_brand_signup(uuid, text, text, uuid) FROM PUBLIC;
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REVOKE ALL ON FUNCTION public.create_company_for_brand_signup(uuid, text, text, uuid) FROM anon;
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REVOKE ALL ON FUNCTION public.create_company_for_brand_signup(uuid, text, text, uuid) FROM authenticated;
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GRANT EXECUTE ON FUNCTION public.create_company_for_brand_signup(uuid, text, text, uuid) TO service_role;
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-- -----------------------------------------------------------------------------
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-- seed_chart_of_accounts: 20260731090000 plus the ideell förening block.
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-- -----------------------------------------------------------------------------
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CREATE OR REPLACE FUNCTION public.seed_chart_of_accounts(p_company_id uuid, p_entity_type text)
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RETURNS void
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LANGUAGE plpgsql
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SECURITY DEFINER
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SET search_path = public
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AS $$
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||||
DECLARE
|
||||
v_account_count integer;
|
||||
v_user_id uuid;
|
||||
BEGIN
|
||||
SELECT created_by INTO v_user_id FROM public.companies WHERE id = p_company_id;
|
||||
|
||||
SELECT count(*) INTO v_account_count
|
||||
FROM public.chart_of_accounts
|
||||
WHERE company_id = p_company_id;
|
||||
|
||||
IF v_account_count > 0 THEN
|
||||
RETURN;
|
||||
END IF;
|
||||
|
||||
-- Assets (1xxx)
|
||||
INSERT INTO public.chart_of_accounts (user_id, company_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
|
||||
VALUES
|
||||
(v_user_id, p_company_id, '1510', 'Kundfordringar', 1, '15', 'asset', 'debit', 'k1', true, '7211'),
|
||||
(v_user_id, p_company_id, '1910', 'Kassa', 1, '19', 'asset', 'debit', 'k1', true, '7212'),
|
||||
(v_user_id, p_company_id, '1930', 'Företagskonto / checkkonto', 1, '19', 'asset', 'debit', 'k1', true, '7212'),
|
||||
(v_user_id, p_company_id, '1940', 'Övriga bankkonton', 1, '19', 'asset', 'debit', 'k1', true, '7212');
|
||||
|
||||
-- Equity (2xxx)
|
||||
IF p_entity_type = 'enskild_firma' THEN
|
||||
-- Enskild firma equity accounts: sru_code intentionally NULL.
|
||||
-- BAS reference maps these to INK2 SRU 7221 ("Övrigt eget kapital"),
|
||||
-- which is the aktiebolag tax form. EF entities file NE-bilaga, not
|
||||
-- INK2, and owner drawings/contributions on 2013/2018 must not be
|
||||
-- reported as balance-sheet equity by SIE/INK2 consumers.
|
||||
INSERT INTO public.chart_of_accounts (user_id, company_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
|
||||
VALUES
|
||||
(v_user_id, p_company_id, '2010', 'Eget kapital', 2, '20', 'equity', 'credit', 'k1', true, NULL),
|
||||
(v_user_id, p_company_id, '2013', 'Övriga egna uttag', 2, '20', 'equity', 'credit', 'k1', true, NULL),
|
||||
(v_user_id, p_company_id, '2018', 'Övriga egna insättningar', 2, '20', 'equity', 'credit', 'k1', true, NULL);
|
||||
END IF;
|
||||
|
||||
IF p_entity_type = 'aktiebolag' THEN
|
||||
INSERT INTO public.chart_of_accounts (user_id, company_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
|
||||
VALUES
|
||||
(v_user_id, p_company_id, '2081', 'Aktiekapital', 2, '20', 'equity', 'credit', 'k1', true, '7220'),
|
||||
(v_user_id, p_company_id, '2091', 'Balanserat resultat', 2, '20', 'equity', 'credit', 'k1', true, '7221'),
|
||||
(v_user_id, p_company_id, '2099', 'Årets resultat', 2, '20', 'equity', 'credit', 'k1', true, '7222');
|
||||
END IF;
|
||||
|
||||
IF p_entity_type = 'ideell_forening' THEN
|
||||
-- Ideell förening equity (BAS 2060-2069). The year closes to 2069 and is
|
||||
-- carried to 2068 at the next year start (lib/company/entity-type.ts).
|
||||
-- sru_code NULL: föreningar file INK3, whose SRU codes are not modelled.
|
||||
INSERT INTO public.chart_of_accounts (user_id, company_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
|
||||
VALUES
|
||||
(v_user_id, p_company_id, '2067', 'Balanserat överskott eller underskott', 2, '20', 'equity', 'credit', 'k1', true, NULL),
|
||||
(v_user_id, p_company_id, '2068', 'Överskott eller underskott från föregående år', 2, '20', 'equity', 'credit', 'k1', true, NULL),
|
||||
(v_user_id, p_company_id, '2069', 'Årets resultat', 2, '20', 'equity', 'credit', 'k1', true, NULL);
|
||||
END IF;
|
||||
|
||||
-- Liabilities (2xxx) - BAS 2026 VAT account labels
|
||||
INSERT INTO public.chart_of_accounts (user_id, company_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
|
||||
VALUES
|
||||
(v_user_id, p_company_id, '2440', 'Leverantörsskulder', 2, '24', 'liability', 'credit', 'k1', true, '7230'),
|
||||
(v_user_id, p_company_id, '2611', 'Utgående moms försäljning inom Sverige, 25%', 2, '26', 'liability', 'credit', 'k1', true, '7231'),
|
||||
(v_user_id, p_company_id, '2621', 'Utgående moms försäljning inom Sverige, 12%', 2, '26', 'liability', 'credit', 'k1', true, '7231'),
|
||||
(v_user_id, p_company_id, '2631', 'Utgående moms försäljning inom Sverige, 6%', 2, '26', 'liability', 'credit', 'k1', true, '7231'),
|
||||
(v_user_id, p_company_id, '2641', 'Debiterad ingående moms', 2, '26', 'liability', 'credit', 'k1', true, '7231'),
|
||||
(v_user_id, p_company_id, '2650', 'Redovisningskonto för moms', 2, '26', 'liability', 'credit', 'k1', true, '7231'),
|
||||
(v_user_id, p_company_id, '2710', 'Personalskatt', 2, '27', 'liability', 'credit', 'k1', true, '7231'),
|
||||
(v_user_id, p_company_id, '2731', 'Avräkning socialavgifter', 2, '27', 'liability', 'credit', 'k1', true, '7231');
|
||||
|
||||
IF p_entity_type = 'aktiebolag' THEN
|
||||
INSERT INTO public.chart_of_accounts (user_id, company_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
|
||||
VALUES
|
||||
(v_user_id, p_company_id, '2893', 'Skuld till aktieägare', 2, '28', 'liability', 'credit', 'k1', true, '7231');
|
||||
END IF;
|
||||
|
||||
IF p_entity_type = 'ideell_forening' THEN
|
||||
-- A förening has no owner: money settled with a member (utlägg, an
|
||||
-- advance) is a plain short-term liability, the counterpart of EF
|
||||
-- 2013/2018 and AB 2893 in the booking paths.
|
||||
INSERT INTO public.chart_of_accounts (user_id, company_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
|
||||
VALUES
|
||||
(v_user_id, p_company_id, '2890', 'Övriga kortfristiga skulder', 2, '28', 'liability', 'credit', 'k1', true, NULL);
|
||||
END IF;
|
||||
|
||||
-- Revenue (3xxx). 3001/3002 carry the official BAS 2026 names: 3001 takes
|
||||
-- ALL 25% revenue and 3002 is the 12% account (invoice booking, category
|
||||
-- mapping and default_vat_rate all treat it as 12%), so the name must say
|
||||
-- so.
|
||||
INSERT INTO public.chart_of_accounts (user_id, company_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
|
||||
VALUES
|
||||
(v_user_id, p_company_id, '3001', 'Försäljning inom Sverige, 25 % moms', 3, '30', 'revenue', 'credit', 'k1', true, '7310'),
|
||||
(v_user_id, p_company_id, '3002', 'Försäljning inom Sverige, 12 % moms', 3, '30', 'revenue', 'credit', 'k1', true, '7310'),
|
||||
(v_user_id, p_company_id, '3100', 'Momsfri försäljning', 3, '31', 'revenue', 'credit', 'k1', true, '7311'),
|
||||
(v_user_id, p_company_id, '3900', 'Övriga rörelseintäkter', 3, '39', 'revenue', 'credit', 'k1', true, '7311'),
|
||||
(v_user_id, p_company_id, '3960', 'Valutakursvinster', 3, '39', 'revenue', 'credit', 'k1', true, '7310');
|
||||
|
||||
-- COGS (4xxx)
|
||||
INSERT INTO public.chart_of_accounts (user_id, company_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
|
||||
VALUES
|
||||
(v_user_id, p_company_id, '4000', 'Varuinköp', 4, '40', 'expense', 'debit', 'k1', true, '7320');
|
||||
|
||||
-- External expenses (5xxx-6xxx)
|
||||
INSERT INTO public.chart_of_accounts (user_id, company_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
|
||||
VALUES
|
||||
(v_user_id, p_company_id, '5010', 'Lokalhyra', 5, '50', 'expense', 'debit', 'k1', true, '7321'),
|
||||
(v_user_id, p_company_id, '5410', 'Förbrukningsinventarier', 5, '54', 'expense', 'debit', 'k1', true, '7321'),
|
||||
(v_user_id, p_company_id, '5420', 'Programvaror', 5, '54', 'expense', 'debit', 'k1', true, '7321'),
|
||||
(v_user_id, p_company_id, '5460', 'Förbrukningsmaterial', 5, '54', 'expense', 'debit', 'k1', true, '7321'),
|
||||
(v_user_id, p_company_id, '5800', 'Resekostnader', 5, '58', 'expense', 'debit', 'k1', true, '7321'),
|
||||
(v_user_id, p_company_id, '5910', 'Annonsering', 5, '59', 'expense', 'debit', 'k1', true, '7321'),
|
||||
(v_user_id, p_company_id, '6071', 'Representation avdragsgill', 6, '60', 'expense', 'debit', 'k1', true, '7321'),
|
||||
(v_user_id, p_company_id, '6110', 'Kontorsmateriel', 6, '61', 'expense', 'debit', 'k1', true, '7321'),
|
||||
(v_user_id, p_company_id, '6212', 'Mobiltelefon', 6, '62', 'expense', 'debit', 'k1', true, '7321'),
|
||||
(v_user_id, p_company_id, '6230', 'Datakommunikation', 6, '62', 'expense', 'debit', 'k1', true, '7321'),
|
||||
(v_user_id, p_company_id, '6530', 'Redovisningstjänster', 6, '65', 'expense', 'debit', 'k1', true, '7321'),
|
||||
(v_user_id, p_company_id, '6570', 'Bankavgifter', 6, '65', 'expense', 'debit', 'k1', true, '7321'),
|
||||
(v_user_id, p_company_id, '6991', 'Övriga avdragsgilla kostnader', 6, '69', 'expense', 'debit', 'k1', true, '7330');
|
||||
|
||||
-- Personnel (7xxx). BAS names: 7010 kollektivanställda, 7210 tjänstemän.
|
||||
-- The payroll engine books gross salaries to 7210 and vacation pay to
|
||||
-- 7285 (auto-created with its BAS name when first needed).
|
||||
IF p_entity_type = 'aktiebolag' THEN
|
||||
INSERT INTO public.chart_of_accounts (user_id, company_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
|
||||
VALUES
|
||||
(v_user_id, p_company_id, '7010', 'Löner till kollektivanställda', 7, '70', 'expense', 'debit', 'k1', true, '7322'),
|
||||
(v_user_id, p_company_id, '7210', 'Löner till tjänstemän', 7, '72', 'expense', 'debit', 'k1', true, '7322'),
|
||||
(v_user_id, p_company_id, '7510', 'Arbetsgivaravgifter', 7, '75', 'expense', 'debit', 'k1', true, '7322');
|
||||
END IF;
|
||||
|
||||
INSERT INTO public.chart_of_accounts (user_id, company_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
|
||||
VALUES
|
||||
(v_user_id, p_company_id, '7960', 'Valutakursförluster', 7, '79', 'expense', 'debit', 'k1', true, '7360');
|
||||
|
||||
-- Financial (8xxx)
|
||||
INSERT INTO public.chart_of_accounts (user_id, company_id, account_number, account_name, account_class, account_group, account_type, normal_balance, plan_type, is_system_account, sru_code)
|
||||
VALUES
|
||||
(v_user_id, p_company_id, '8310', 'Ränteintäkter', 8, '83', 'revenue', 'credit', 'k1', true, '7313'),
|
||||
(v_user_id, p_company_id, '8410', 'Räntekostnader', 8, '84', 'expense', 'debit', 'k1', true, '7323');
|
||||
END;
|
||||
$$;
|
||||
|
||||
NOTIFY pgrst, 'reload schema';
|
||||
@@ -0,0 +1,131 @@
|
||||
import { randomUUID } from 'node:crypto'
|
||||
import { describe, expect, it } from 'vitest'
|
||||
import { insertAuthUser, insertCompany } from '@/tests/pg/fixtures'
|
||||
import { getPool } from '@/tests/pg/setup'
|
||||
|
||||
/**
|
||||
* 20260908143051_ideell_forening_entity_type.sql: the third legal form is
|
||||
* accepted by the CHECK constraints, the create RPCs and the chart seed, and
|
||||
* an unknown form still fails loud everywhere.
|
||||
*/
|
||||
|
||||
async function constraintDef(table: string, name: string): Promise<string> {
|
||||
const res = await getPool().query<{ def: string }>(
|
||||
`SELECT pg_get_constraintdef(c.oid) AS def
|
||||
FROM pg_constraint c
|
||||
JOIN pg_class t ON t.oid = c.conrelid
|
||||
WHERE t.relname = $1 AND c.conname = $2`,
|
||||
[table, name],
|
||||
)
|
||||
return res.rows[0]?.def ?? ''
|
||||
}
|
||||
|
||||
async function accountNumbers(companyId: string): Promise<string[]> {
|
||||
const res = await getPool().query<{ account_number: string }>(
|
||||
`SELECT account_number FROM public.chart_of_accounts WHERE company_id = $1 ORDER BY account_number`,
|
||||
[companyId],
|
||||
)
|
||||
return res.rows.map((r) => r.account_number)
|
||||
}
|
||||
|
||||
describe('ideell_forening: CHECK constraints', () => {
|
||||
it('companies, company_settings and booking_template_library accept the value', async () => {
|
||||
expect(await constraintDef('companies', 'companies_entity_type_check')).toContain('ideell_forening')
|
||||
expect(await constraintDef('company_settings', 'company_settings_entity_type_check')).toContain(
|
||||
'ideell_forening',
|
||||
)
|
||||
expect(
|
||||
await constraintDef('booking_template_library', 'booking_template_library_entity_type_check'),
|
||||
).toContain('ideell_forening')
|
||||
})
|
||||
|
||||
it('still rejects an unknown form on companies', async () => {
|
||||
const userId = await insertAuthUser()
|
||||
await expect(
|
||||
getPool().query(
|
||||
`INSERT INTO public.companies (id, name, entity_type, created_by) VALUES ($1, 'HB', 'handelsbolag', $2)`,
|
||||
[randomUUID(), userId],
|
||||
),
|
||||
).rejects.toMatchObject({ code: '23514' })
|
||||
})
|
||||
|
||||
it('supported_entity_types() is the list the RPCs validate against', async () => {
|
||||
const res = await getPool().query<{ list: string[] }>(`SELECT public.supported_entity_types() AS list`)
|
||||
expect(res.rows[0].list).toEqual(['enskild_firma', 'aktiebolag', 'ideell_forening'])
|
||||
})
|
||||
})
|
||||
|
||||
describe('ideell_forening: create_company_for_user', () => {
|
||||
it('creates a förening and seeds its 1930 cash account', async () => {
|
||||
const userId = await insertAuthUser()
|
||||
const res = await getPool().query<{ id: string }>(
|
||||
`SELECT public.create_company_for_user($1::uuid, $2::text, $3::text, NULL::uuid) AS id`,
|
||||
[userId, 'SS Testklubb', 'ideell_forening'],
|
||||
)
|
||||
const companyId = res.rows[0].id
|
||||
const company = await getPool().query<{ entity_type: string }>(
|
||||
`SELECT entity_type FROM public.companies WHERE id = $1`,
|
||||
[companyId],
|
||||
)
|
||||
expect(company.rows[0].entity_type).toBe('ideell_forening')
|
||||
const cash = await getPool().query(
|
||||
`SELECT 1 FROM public.cash_accounts WHERE company_id = $1 AND ledger_account = '1930' AND is_primary`,
|
||||
[companyId],
|
||||
)
|
||||
expect(cash.rowCount).toBe(1)
|
||||
})
|
||||
|
||||
it('rejects an unknown form with the RPC message, not a constraint error', async () => {
|
||||
const userId = await insertAuthUser()
|
||||
await expect(
|
||||
getPool().query(`SELECT public.create_company_for_user($1::uuid, $2::text, $3::text, NULL::uuid)`, [
|
||||
userId,
|
||||
'HB',
|
||||
'handelsbolag',
|
||||
]),
|
||||
).rejects.toThrow(/Invalid entity_type: handelsbolag/)
|
||||
})
|
||||
})
|
||||
|
||||
describe('ideell_forening: seed_chart_of_accounts', () => {
|
||||
it('seeds the 2060-series equity block and 2890, and no owner or AB accounts', async () => {
|
||||
const userId = await insertAuthUser()
|
||||
const companyId = await insertCompany({ createdBy: userId, entityType: 'ideell_forening', name: 'IF' })
|
||||
await getPool().query(`SELECT public.seed_chart_of_accounts($1::uuid, $2::text)`, [
|
||||
companyId,
|
||||
'ideell_forening',
|
||||
])
|
||||
const numbers = await accountNumbers(companyId)
|
||||
|
||||
for (const expected of ['2067', '2068', '2069', '2890', '1930', '2440', '3100', '6991']) {
|
||||
expect(numbers).toContain(expected)
|
||||
}
|
||||
for (const absent of ['2010', '2013', '2018', '2081', '2091', '2099', '2893', '7010', '7210', '7510']) {
|
||||
expect(numbers).not.toContain(absent)
|
||||
}
|
||||
|
||||
const names = await getPool().query<{ account_number: string; account_name: string; sru_code: string | null }>(
|
||||
`SELECT account_number, account_name, sru_code FROM public.chart_of_accounts
|
||||
WHERE company_id = $1 AND account_number IN ('2069', '2890')
|
||||
ORDER BY account_number`,
|
||||
[companyId],
|
||||
)
|
||||
expect(names.rows).toEqual([
|
||||
{ account_number: '2069', account_name: 'Årets resultat', sru_code: null },
|
||||
{ account_number: '2890', account_name: 'Övriga kortfristiga skulder', sru_code: null },
|
||||
])
|
||||
})
|
||||
|
||||
it('leaves the aktiebolag seed unchanged', async () => {
|
||||
const userId = await insertAuthUser()
|
||||
const companyId = await insertCompany({ createdBy: userId, entityType: 'aktiebolag' })
|
||||
await getPool().query(`SELECT public.seed_chart_of_accounts($1::uuid, $2::text)`, [companyId, 'aktiebolag'])
|
||||
const numbers = await accountNumbers(companyId)
|
||||
for (const expected of ['2081', '2091', '2099', '2893', '7010', '7210', '7510']) {
|
||||
expect(numbers).toContain(expected)
|
||||
}
|
||||
for (const absent of ['2067', '2068', '2069', '2890']) {
|
||||
expect(numbers).not.toContain(absent)
|
||||
}
|
||||
})
|
||||
})
|
||||
Reference in New Issue
Block a user