fix(import): let a skattekontoutdrag that does not sum through a confirm gate (#1675)

* fix(import): let a skattekontoutdrag that does not sum through a confirm gate

The skattekonto file parser refused any statement where ingående saldo plus
händelser did not equal utgående saldo with a bare 400 and no figures. A
real export hit it on 2026-08-18 and the user had no way forward, and the
logs carried nothing to diagnose it with. Nothing is booked at import and
the dedup contract makes a later complete re-import safe, so refusing the
file only blocked the rows that WERE readable.

- Parser: report events_sum / sum_difference / unreadable_amount_rows
  instead of just a boolean; reduce several marker pairs to the earliest
  opening and latest closing (per-year sections, newest-first files); read
  a marker saldo from a trailing running-saldo column when the belopp cell
  is empty; accept U+2212 and dash lookalikes as minus and a leading plus.
- Route: no longer 400s on sum_valid=false; logs the figures (amounts and
  counts, never row text) so the next report is diagnosable. Zero readable
  rows still refuses. SKATTEKONTO_FILE_SUM_MISMATCH removed (unused).
- Preview: an "Utdraget summerar inte" card with ingående, händelser,
  ingående+händelser, utgående and differens plus a confirm checkbox that
  gates the import button, mirroring the orgnr-mismatch gate. A one-line
  note explains that nothing is booked at import and that events already
  carrying a 1630 verifikat are offered as a link, not a second booking.

Verified end to end in the sandbox: gate renders, import proceeds after
confirmation, rows land on /skattekonto with Matcha/Bokför.

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

* fix(import): round the derived händelser total and fall back to the date cell for an invalid marker date

Review nits on #1675.

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

---------

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

app/api/import/skattekonto-file/parse/__tests__/route.test.ts

@@ -92,14 +92,35 @@ describe('POST /api/import/skattekonto-file/parse', () => {
     expect(body.error.code).toBe('SKATTEKONTO_FILE_NOT_RECOGNIZED')
   })
 
-  it('rejects a statement that does not sum', async () => {
+  it('returns a statement that does not sum with the gap for the preview gate', async () => {
     enqueue({ data: null }) // no prior import
+    enqueue({ data: { org_number: '556677-8899' } }) // company_settings
+    enqueue({ data: [] }) // existing rows page
     const broken = MODERN_CSV.replace('"23 490"', '"99 999"')
     const { status, body } = await jsonOf(
       await POST(makeFileRequest(broken, 'Kontoutdrag 556677-8899 2026-05-03--2026-08-01.csv'), emptyParams),
     )
+    expect(status).toBe(200)
+    expect(body.data.parse_result.sum_valid).toBe(false)
+    expect(body.data.parse_result.opening_saldo).toBe(-500)
+    expect(body.data.parse_result.events_sum).toBe(23490)
+    expect(body.data.parse_result.closing_saldo).toBe(99999)
+    expect(body.data.parse_result.sum_difference).toBe(76509)
+    // The rows are still returned: nothing is booked at import, so the user
+    // can import the events that ARE in the file and confirm the gap.
+    expect(body.data.parse_result.rows).toHaveLength(2)
+  })
+
+  it('still refuses a statement with no readable events', async () => {
+    enqueue({ data: null }) // no prior import
+    const empty = [
+      '"Testbolaget AB";"556677-8899";""',
+      '"";"Ingående saldo 2026-05-03";"-500"',
+      '"";"Utgående saldo 2026-08-01";"-500"',
+    ].join('\r\n')
+    const { status, body } = await jsonOf(await POST(makeFileRequest(empty), emptyParams))
     expect(status).toBe(400)
-    expect(body.error.code).toBe('SKATTEKONTO_FILE_SUM_MISMATCH')
+    expect(body.error.code).toBe('SKATTEKONTO_FILE_NO_ROWS')
   })
 
   it('parses a valid statement and partitions against existing rows', async () => {

app/api/import/skattekonto-file/parse/route.ts

@@ -75,19 +75,29 @@ export const POST = withRouteContext(
 
       const parseResult = parseSkattekontoFile(content, file.name)
 
-      if (parseResult.sum_valid === false) {
-        return errorResponseFromCode('SKATTEKONTO_FILE_SUM_MISMATCH', opLog, {
-          requestId,
-          details: {
-            openingSaldo: parseResult.opening_saldo,
-            closingSaldo: parseResult.closing_saldo,
-          },
-        })
-      }
       if (parseResult.rows.length === 0) {
         return errorResponseFromCode('SKATTEKONTO_FILE_NO_ROWS', opLog, { requestId })
       }
 
+      // A statement that does not sum is no longer refused: the preview shows
+      // the gap and asks for confirmation (see parser.ts). Log the figures so
+      // a report of "utdraget summerar inte" can be diagnosed without the
+      // file: amounts and counts only, never row text.
+      if (parseResult.sum_valid === false) {
+        opLog.warn('skattekonto file does not sum', {
+          openingSaldo: parseResult.opening_saldo,
+          closingSaldo: parseResult.closing_saldo,
+          eventsSum: parseResult.events_sum,
+          sumDifference: parseResult.sum_difference,
+          parsedRows: parseResult.stats.parsed_rows,
+          skippedRows: parseResult.stats.skipped_rows,
+          unreadableAmountRows: parseResult.stats.unreadable_amount_rows,
+          dateFrom: parseResult.date_from,
+          dateTo: parseResult.date_to,
+          variant: parseResult.variant,
+        })
+      }
+
       // Wrong-company guard: the modern export names its orgnr in the header
       // row. A mismatch is surfaced for the preview step to confirm, not a
       // hard block (legacy files have no header at all).