Fix/bank sync bas (#1284)
* fix(year-end): stop revaluing FX items that were not on the balance sheet The year-end close ran currency revaluation as an unconditional step before the irreversible close, and the revaluation queried LIVE open invoices with no date scoping. An invoice issued after balansdagen, settled before it, or never booked at all was therefore revalued into the year being closed, writing down a 1510/2440 that stood at zero. Because the entry lands inside the same run that closes the period, the only remedy left was a rattelse in the following year. The population is now measured as of balansdagen, reusing the reconstruction the reskontra reports already use (fetchPaymentsAsOf / outstandingAsOf): the invoice_date ceiling is unconditional (post-dated invoices make the bug reachable for a current period too) and the widening to 'paid' applies only to a historical date, where a since-settled invoice was still open then. Rows that carry no balance-sheet exposure are skipped per row rather than per company: an unbooked registration is not on 1510/2440. Deliberately NOT keyed on accounting_method, since BFL 5 kap 2 § 3 st requires kontantmetoden companies to book their outstanding fordringar/skulder at balansdagen, and those converted rows are genuine exposure that ARL 4 kap. 13 § must value. The readiness warning stays ungated on purpose: an unbooked FX row is exactly what deserves a warning, because /book still posts it into the year about to close and lockPeriod/closePeriod then removes that remedy for good. The wizard preview now lists the per-invoice revaluation rows it will post instead of three aggregate numbers, so the user approves line-level content before the close. Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com> * fix(bookkeeping): reach accounts outside BAS 2026 from a verifikat rattelse A user could not move a verifikat line to konto 8022: the picker reported no such account and offered no way forward. 8022 was dropped from BAS 2026 (it is in BAS 2018), so it is a legitimate company-specific underkonto rather than a catalog gap. Verified against the official bas.se kontoplan that our BAS reference already matches BAS 2026, so 8022 is deliberately NOT added to it: seeding a retired account would push it onto every company. StrikeLinesDialog and CorrectionEntryDialog were the only account pickers in the app that never passed onCreateAccount, so their combobox rendered a dead empty state. Both now open AddAccountDialog prefilled, then refetch the chart and select the new account on the initiating line, leaving the half-finished rattelse intact. AccountCombobox closed its dropdown on the fourth digit of any committed number, which hid the empty state before it was ever painted and made the create affordance unreachable for exactly the numbers that need it. It now closes only when the number matches something, so focus still advances to the belopp field for real accounts. No change to posting rules: correct_entry_lines_inline validates chart membership, not BAS membership, and account creation already required the same write role. Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com> * fix(vacation): adjust vacation accrual calculations for mid-year hires and update related logic --------- Co-authored-by: Claude Opus 5 (1M context) <noreply@anthropic.com>
This commit is contained in:
Mattsson
co-authored by
Claude Opus 5
Claude Opus 5
parent
108f348c84
commit
3bbf2a051b
@@ -0,0 +1,41 @@
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import { describe, it, expect } from 'vitest'
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import { splitCreateAccountPrefill } from '../create-account-prefill'
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describe('splitCreateAccountPrefill', () => {
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it('routes a full account number to the number field', () => {
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// The support case: 8022 is a retired BAS account, so the picker finds
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// nothing and the user reaches for "Skapa konto" with the number typed.
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expect(splitCreateAccountPrefill('8022')).toEqual({ initialAccountNumber: '8022' })
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})
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it('routes a partial account number to the number field', () => {
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expect(splitCreateAccountPrefill('80')).toEqual({ initialAccountNumber: '80' })
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})
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it('routes a name fragment to the name field', () => {
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expect(splitCreateAccountPrefill('andelar i dotterföretag')).toEqual({
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initialAccountName: 'andelar i dotterföretag',
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})
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})
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it('treats a number longer than four digits as a name, not a number', () => {
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// The dialog would silently truncate it to four digits; keeping it in the
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// name field makes the mistake visible instead.
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expect(splitCreateAccountPrefill('80221')).toEqual({ initialAccountName: '80221' })
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})
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it('treats a mixed string as a name', () => {
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expect(splitCreateAccountPrefill('8022 dotter')).toEqual({ initialAccountName: '8022 dotter' })
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})
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it('trims surrounding whitespace before deciding', () => {
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expect(splitCreateAccountPrefill(' 8022 ')).toEqual({ initialAccountNumber: '8022' })
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})
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it('returns neither prefill for an empty or blank string', () => {
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// Spreading {} leaves both props undefined, so the dialog opens blank
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// rather than with an empty-string name.
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expect(splitCreateAccountPrefill('')).toEqual({})
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expect(splitCreateAccountPrefill(' ')).toEqual({})
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})
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})
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@@ -63,16 +63,33 @@ function mockRates(rates: Partial<Record<Currency, number>>) {
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})
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}
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// Helper to build mock supabase
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function createMockSupabase(config: {
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/**
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* Extra tables the preview reads besides the two invoice ledgers:
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* company_settings decides the FX exposure scope (cash/deferred/accrual) and
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* the payment tables feed the as-of-balansdagen outstanding reconstruction.
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*/
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interface MockTablesConfig {
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invoices?: ReturnType<typeof makeInvoice>[]
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supplierInvoices?: ReturnType<typeof makeSupplierInvoice>[]
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settings?: Record<string, unknown>
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invoicePayments?: Record<string, unknown>[]
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supplierInvoicePayments?: Record<string, unknown>[]
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existingRevaluation?: boolean
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}) {
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const fromMap: Record<string, unknown[]> = {
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}
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function buildFromMap(config: MockTablesConfig): Record<string, unknown[]> {
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return {
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invoices: config.invoices || [],
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supplier_invoices: config.supplierInvoices || [],
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company_settings: config.settings ? [config.settings] : [],
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invoice_payments: config.invoicePayments || [],
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supplier_invoice_payments: config.supplierInvoicePayments || [],
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}
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}
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// Helper to build mock supabase
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function createMockSupabase(config: MockTablesConfig) {
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const fromMap = buildFromMap(config)
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const supabase = {
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from: vi.fn().mockImplementation((table: string) => {
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@@ -143,6 +160,20 @@ function buildFilterChain(data: unknown[]) {
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return chain
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})
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// ISO date strings compare correctly as strings, matching PostgREST lte.
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chain.lte = vi.fn().mockImplementation((col: string, val: string) => {
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filtered = filtered.filter((row) => {
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const v = (row as Record<string, unknown>)[col]
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return v != null && String(v) <= val
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})
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return chain
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})
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// Terminal used by fetchFxExposureScope's company_settings read.
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chain.maybeSingle = vi.fn().mockImplementation(() =>
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Promise.resolve({ data: filtered[0] ?? null, error: null })
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)
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// Paging stability order: no-op in the mock (data is already deterministic).
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chain.order = vi.fn().mockImplementation(() => chain)
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@@ -162,11 +193,7 @@ function buildFilterChain(data: unknown[]) {
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}
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// Better mock for supabase that supports journal_entries idempotency check
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function createFullMockSupabase(config: {
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invoices?: ReturnType<typeof makeInvoice>[]
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supplierInvoices?: ReturnType<typeof makeSupplierInvoice>[]
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existingRevaluation?: boolean
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}) {
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function createFullMockSupabase(config: MockTablesConfig) {
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// eslint-disable-next-line @typescript-eslint/no-explicit-any
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const supabase: any = {
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from: vi.fn().mockImplementation((table: string) => {
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@@ -184,10 +211,7 @@ function createFullMockSupabase(config: {
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return journalChain
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}
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const fromMap: Record<string, unknown[]> = {
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invoices: config.invoices || [],
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supplier_invoices: config.supplierInvoices || [],
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}
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const fromMap = buildFromMap(config)
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return buildFilterChain(fromMap[table] || [])
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}),
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}
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@@ -1074,4 +1098,381 @@ describe('currency-revaluation', () => {
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expect(result!.preview.totalGain).toBe(1000) // 1000 * (12 - 11)
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})
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})
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// Regression: a year-end close revalued FX invoices that were NOT on the
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// balance sheet on balansdagen (issued later, settled earlier, or never
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// booked at all), writing down a 1510 that stood at zero. The population
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// must be measured AS OF the closing date, gated by the company's booking
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// mode, exactly like countOpenFxItemsAtBalansdagen in year-end-service.
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describe('as-of balansdagen population', () => {
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it('excludes an invoice issued after balansdagen', async () => {
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const laterInvoice = makeInvoice({
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status: 'sent',
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currency: 'EUR',
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exchange_rate: 11.0,
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total: 1000,
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invoice_date: '2025-03-10',
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})
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mockRates({ EUR: 12.0 })
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const supabase = createMockSupabase({ invoices: [laterInvoice] })
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// eslint-disable-next-line @typescript-eslint/no-explicit-any
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const preview = await previewCurrencyRevaluation(supabase as any, 'company-1', '2024-12-31')
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expect(preview.items).toHaveLength(0)
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expect(preview.lines).toHaveLength(0)
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expect(preview.unconvertedFxCount).toBe(0)
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})
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it('includes an invoice settled after balansdagen at its as-of outstanding', async () => {
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// Paid in full in February 2025: on 2024-12-31 the whole amount was
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// still an open monetary item and must be valued (ÅRL 4 kap. 13 §).
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const settledLater = makeInvoice({
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id: 'inv-settled-later',
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status: 'paid',
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currency: 'EUR',
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exchange_rate: 11.0,
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total: 1000,
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paid_amount: 1000,
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remaining_amount: 0,
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paid_at: '2025-02-01',
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invoice_date: '2024-11-15',
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})
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mockRates({ EUR: 12.0 })
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const supabase = createMockSupabase({
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invoices: [settledLater],
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invoicePayments: [
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{
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company_id: 'company-1',
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invoice_id: 'inv-settled-later',
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amount: 1000,
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payment_date: '2025-02-01',
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},
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],
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})
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// eslint-disable-next-line @typescript-eslint/no-explicit-any
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const preview = await previewCurrencyRevaluation(supabase as any, 'company-1', '2024-12-31')
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expect(preview.items).toHaveLength(1)
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expect(preview.items[0].amount_in_currency).toBe(1000)
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expect(preview.totalGain).toBe(1000) // 1000 * (12 - 11)
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})
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it('excludes the part of an invoice that was already paid on balansdagen', async () => {
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const partiallySettled = makeInvoice({
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id: 'inv-partial-asof',
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status: 'paid',
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currency: 'EUR',
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exchange_rate: 11.0,
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total: 1000,
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paid_amount: 1000,
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remaining_amount: 0,
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paid_at: '2025-01-20',
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invoice_date: '2024-11-15',
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})
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mockRates({ EUR: 12.0 })
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const supabase = createMockSupabase({
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invoices: [partiallySettled],
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invoicePayments: [
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// 600 paid before balansdagen, 400 after: only 400 was open.
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{
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company_id: 'company-1',
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invoice_id: 'inv-partial-asof',
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amount: 600,
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payment_date: '2024-12-10',
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},
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{
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company_id: 'company-1',
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invoice_id: 'inv-partial-asof',
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amount: 400,
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payment_date: '2025-01-20',
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},
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],
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})
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// eslint-disable-next-line @typescript-eslint/no-explicit-any
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const preview = await previewCurrencyRevaluation(supabase as any, 'company-1', '2024-12-31')
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expect(preview.items).toHaveLength(1)
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expect(preview.items[0].amount_in_currency).toBe(400)
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expect(preview.totalGain).toBe(400) // 400 * (12 - 11)
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})
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it('excludes an unbooked row for a kontantmetoden company', async () => {
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// A registered-but-unbooked invoice is not on 1510, so revaluing it
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// fabricated a write-down of an account that stood at zero.
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const eurInvoice = makeInvoice({
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status: 'sent',
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currency: 'EUR',
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exchange_rate: 11.0,
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total: 1000,
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invoice_date: '2024-11-15',
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journal_entry_id: null,
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})
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mockRates({ EUR: 12.0 })
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const supabase = createMockSupabase({
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invoices: [eurInvoice],
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settings: { company_id: 'company-1', accounting_method: 'cash' },
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})
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// eslint-disable-next-line @typescript-eslint/no-explicit-any
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const preview = await previewCurrencyRevaluation(supabase as any, 'company-1', '2024-12-31')
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expect(preview.items).toHaveLength(0)
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expect(preview.lines).toHaveLength(0)
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})
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it('still revalues a kontantmetoden company row booked at balansdagen', async () => {
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// BFL 5 kap 2 § 3 st: kontantmetoden companies must book their
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// outstanding fordringar/skulder at year-end. Those converted rows ARE
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// on 1510 and must be valued at balansdagskurs (ÅRL 4 kap. 13 §), so
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// gating on accounting_method rather than on the row would drop them.
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const bookedEur = makeInvoice({
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status: 'sent',
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currency: 'EUR',
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exchange_rate: 11.0,
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total: 1000,
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invoice_date: '2024-11-15',
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journal_entry_id: 'je-yearend-conversion',
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})
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mockRates({ EUR: 12.0 })
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const supabase = createMockSupabase({
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invoices: [bookedEur],
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settings: { company_id: 'company-1', accounting_method: 'cash' },
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})
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// eslint-disable-next-line @typescript-eslint/no-explicit-any
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const preview = await previewCurrencyRevaluation(supabase as any, 'company-1', '2024-12-31')
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expect(preview.items).toHaveLength(1)
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expect(preview.totalGain).toBe(1000) // 1000 * (12 - 11)
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})
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it('excludes a post-dated invoice even when balansdagen is not historical', async () => {
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// The date ceiling is unconditional: an invoice issued after the
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// balансdagen is not on the balance sheet being valued, whether or not
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// that date happens to be in the past.
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const future = new Date(Date.now() + 90 * 86400000).toISOString().slice(0, 10)
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const postDated = new Date(Date.now() + 30 * 86400000).toISOString().slice(0, 10)
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const beforeToday = new Date(Date.now() - 30 * 86400000).toISOString().slice(0, 10)
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const openNow = makeInvoice({
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status: 'sent',
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currency: 'EUR',
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exchange_rate: 11.0,
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total: 1000,
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invoice_date: beforeToday,
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})
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const laterInvoice = makeInvoice({
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status: 'sent',
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currency: 'EUR',
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exchange_rate: 11.0,
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total: 500,
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invoice_date: future,
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})
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mockRates({ EUR: 12.0 })
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const supabase = createMockSupabase({ invoices: [openNow, laterInvoice] })
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// Balansdagen between the two invoice dates, still in the future.
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// eslint-disable-next-line @typescript-eslint/no-explicit-any
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const preview = await previewCurrencyRevaluation(supabase as any, 'company-1', postDated)
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expect(preview.items).toHaveLength(1)
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expect(preview.items[0].amount_in_currency).toBe(1000)
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})
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it('values a still-open invoice at what it owed on balansdagen', async () => {
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// The common straddling case: the row is 'partially_paid' today, so the
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// OLD status list already fetched it, but its live paid_amount reflects
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// payments made after balansdagen.
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const straddling = makeInvoice({
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id: 'inv-straddle',
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status: 'partially_paid',
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currency: 'EUR',
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exchange_rate: 11.0,
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total: 1000,
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paid_amount: 900,
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remaining_amount: 100,
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invoice_date: '2024-10-01',
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})
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mockRates({ EUR: 12.0 })
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const supabase = createMockSupabase({
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invoices: [straddling],
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invoicePayments: [
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{ company_id: 'company-1', invoice_id: 'inv-straddle', amount: 300, payment_date: '2024-11-05' },
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{ company_id: 'company-1', invoice_id: 'inv-straddle', amount: 600, payment_date: '2025-02-11' },
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],
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})
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// eslint-disable-next-line @typescript-eslint/no-explicit-any
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const preview = await previewCurrencyRevaluation(supabase as any, 'company-1', '2024-12-31')
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// 700 was open on balansdagen, not the live 100.
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expect(preview.items).toHaveLength(1)
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expect(preview.items[0].amount_in_currency).toBe(700)
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expect(preview.totalGain).toBe(700)
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})
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it('applies the same as-of reconstruction to payables', async () => {
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const straddlingPayable = makeSupplierInvoice({
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id: 'si-straddle',
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status: 'partially_paid',
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currency: 'EUR',
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exchange_rate: 11.0,
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total: 2000,
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remaining_amount: 200,
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invoice_date: '2024-10-01',
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})
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mockRates({ EUR: 12.0 })
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const supabase = createMockSupabase({
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supplierInvoices: [straddlingPayable],
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supplierInvoicePayments: [
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{ company_id: 'company-1', supplier_invoice_id: 'si-straddle', amount: 500, payment_date: '2024-12-01' },
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{ company_id: 'company-1', supplier_invoice_id: 'si-straddle', amount: 1300, payment_date: '2025-03-04' },
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],
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})
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// eslint-disable-next-line @typescript-eslint/no-explicit-any
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const preview = await previewCurrencyRevaluation(supabase as any, 'company-1', '2024-12-31')
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// 1500 was owed on balansdagen; a rising rate is a LOSS on a payable.
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expect(preview.items).toHaveLength(1)
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expect(preview.items[0].amount_in_currency).toBe(1500)
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expect(preview.totalLoss).toBe(1500)
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expect(preview.totalGain).toBe(0)
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})
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it('excludes an unbooked payable under deferred booking', async () => {
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const bookedSi = makeSupplierInvoice({
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status: 'registered',
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currency: 'EUR',
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exchange_rate: 11.0,
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total: 1000,
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remaining_amount: 1000,
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invoice_date: '2024-11-01',
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registration_journal_entry_id: 'je-si-1',
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})
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const unbookedSi = makeSupplierInvoice({
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status: 'registered',
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currency: 'EUR',
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exchange_rate: 11.0,
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total: 400,
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remaining_amount: 400,
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invoice_date: '2024-11-02',
|
||||
registration_journal_entry_id: null,
|
||||
})
|
||||
|
||||
mockRates({ EUR: 12.0 })
|
||||
const supabase = createMockSupabase({
|
||||
supplierInvoices: [bookedSi, unbookedSi],
|
||||
settings: {
|
||||
company_id: 'company-1',
|
||||
accounting_method: 'accrual',
|
||||
defer_invoice_booking: true,
|
||||
},
|
||||
})
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const preview = await previewCurrencyRevaluation(supabase as any, 'company-1', '2024-12-31')
|
||||
|
||||
expect(preview.items).toHaveLength(1)
|
||||
expect(preview.items[0].amount_in_currency).toBe(1000)
|
||||
expect(preview.totalLoss).toBe(1000)
|
||||
})
|
||||
|
||||
it('renders a preview instead of throwing when settings cannot be read', async () => {
|
||||
// previewCurrencyRevaluation is the read-only surface: the year-end
|
||||
// preview must still render (same contract as the missing-rate path).
|
||||
const eurInvoice = makeInvoice({
|
||||
status: 'sent',
|
||||
currency: 'EUR',
|
||||
exchange_rate: 11.0,
|
||||
total: 1000,
|
||||
invoice_date: '2024-11-15',
|
||||
})
|
||||
|
||||
mockRates({ EUR: 12.0 })
|
||||
const supabase = createMockSupabase({ invoices: [eurInvoice] })
|
||||
const original = supabase.from
|
||||
supabase.from = vi.fn().mockImplementation((table: string) => {
|
||||
if (table === 'company_settings') {
|
||||
return {
|
||||
select: vi.fn().mockReturnValue({
|
||||
eq: vi.fn().mockReturnValue({
|
||||
maybeSingle: vi.fn().mockResolvedValue({
|
||||
data: null,
|
||||
error: { message: 'connection reset' },
|
||||
}),
|
||||
}),
|
||||
}),
|
||||
}
|
||||
}
|
||||
return original(table)
|
||||
})
|
||||
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const preview = await previewCurrencyRevaluation(supabase as any, 'company-1', '2024-12-31')
|
||||
|
||||
expect(preview.items).toHaveLength(1)
|
||||
expect(preview.totalGain).toBe(1000)
|
||||
})
|
||||
|
||||
it('under deferred booking only revalues rows whose registration is booked', async () => {
|
||||
const bookedInvoice = makeInvoice({
|
||||
status: 'sent',
|
||||
currency: 'EUR',
|
||||
exchange_rate: 11.0,
|
||||
total: 1000,
|
||||
invoice_date: '2024-11-15',
|
||||
journal_entry_id: 'je-1',
|
||||
})
|
||||
const unbookedInvoice = makeInvoice({
|
||||
status: 'sent',
|
||||
currency: 'EUR',
|
||||
exchange_rate: 11.0,
|
||||
total: 500,
|
||||
invoice_date: '2024-11-20',
|
||||
journal_entry_id: null,
|
||||
})
|
||||
|
||||
mockRates({ EUR: 12.0 })
|
||||
const supabase = createMockSupabase({
|
||||
invoices: [bookedInvoice, unbookedInvoice],
|
||||
settings: {
|
||||
company_id: 'company-1',
|
||||
accounting_method: 'accrual',
|
||||
defer_invoice_booking: true,
|
||||
},
|
||||
})
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const preview = await previewCurrencyRevaluation(supabase as any, 'company-1', '2024-12-31')
|
||||
|
||||
expect(preview.items).toHaveLength(1)
|
||||
expect(preview.items[0].amount_in_currency).toBe(1000)
|
||||
expect(preview.totalGain).toBe(1000) // only the booked 1000 EUR row
|
||||
})
|
||||
|
||||
it('executeCurrencyRevaluation posts nothing when nothing was open on balansdagen', async () => {
|
||||
// The Oppy case end to end: only a post-balansdagen invoice exists, so
|
||||
// the year-end run must not create any verifikat at all.
|
||||
const laterInvoice = makeInvoice({
|
||||
status: 'sent',
|
||||
currency: 'EUR',
|
||||
exchange_rate: 11.0,
|
||||
total: 1000,
|
||||
invoice_date: '2025-03-10',
|
||||
})
|
||||
|
||||
mockRates({ EUR: 12.0 })
|
||||
const supabase = createFullMockSupabase({
|
||||
invoices: [laterInvoice],
|
||||
existingRevaluation: false,
|
||||
})
|
||||
|
||||
const result = await executeCurrencyRevaluation(supabase, 'company-1', '2024-12-31', 'period-1')
|
||||
|
||||
expect(result).toBeNull()
|
||||
expect(mockedCreateEntry).not.toHaveBeenCalled()
|
||||
})
|
||||
})
|
||||
})
|
||||
|
||||
@@ -0,0 +1,22 @@
|
||||
/**
|
||||
* Split the search string an account picker was showing when the user reached
|
||||
* for "Skapa konto" into AddAccountDialog's two prefill props.
|
||||
*
|
||||
* The combobox hands over whatever was typed, which is either a partial/full
|
||||
* account number ("8022") or a name fragment ("andelar i dotterföretag").
|
||||
* Feeding a name into initialAccountNumber would be silently dropped by the
|
||||
* dialog's digits-only filter, and feeding a number into initialAccountName
|
||||
* would put "8022" in the name field.
|
||||
*/
|
||||
export interface CreateAccountPrefill {
|
||||
initialAccountNumber?: string
|
||||
initialAccountName?: string
|
||||
}
|
||||
|
||||
export function splitCreateAccountPrefill(prefill: string): CreateAccountPrefill {
|
||||
const trimmed = prefill.trim()
|
||||
if (!trimmed) return {}
|
||||
return /^\d{1,4}$/.test(trimmed)
|
||||
? { initialAccountNumber: trimmed }
|
||||
: { initialAccountName: trimmed }
|
||||
}
|
||||
@@ -2,6 +2,12 @@ import type { SupabaseClient } from '@supabase/supabase-js'
|
||||
import { fetchAllRows } from '@/lib/supabase/fetch-all'
|
||||
import { fetchExchangeRate } from '@/lib/currency/riksbanken'
|
||||
import { createJournalEntry } from '@/lib/bookkeeping/engine'
|
||||
import {
|
||||
fetchPaymentsAsOf,
|
||||
outstandingAsOf,
|
||||
todayIsoDate,
|
||||
type PaymentsAsOf,
|
||||
} from '@/lib/reports/reskontra-payments'
|
||||
import {
|
||||
BookkeepingDatabaseError,
|
||||
CurrencyRevaluationAlreadyExistsError,
|
||||
@@ -80,6 +86,59 @@ function hasUsableRate(rate: number | null | undefined): boolean {
|
||||
return rate != null && Number(rate) > 0
|
||||
}
|
||||
|
||||
/**
|
||||
* Which invoice rows can carry balance-sheet FX exposure for this company.
|
||||
*
|
||||
* ÅRL 4 kap. 13 § revalues MONETARY ITEMS ON THE BALANCE SHEET, and an invoice
|
||||
* row only puts anything on 1510/2440 once its registration is booked. Under
|
||||
* #967 "Registrera men bokför inte" (and under kontantmetoden) a registered
|
||||
* invoice can sit in the reskontra with nothing on the balance sheet at all;
|
||||
* revaluing those fabricated a write-down of an account standing at zero.
|
||||
*
|
||||
* NOT keyed on accounting_method: kontantmetoden companies must still book
|
||||
* their outstanding fordringar/skulder at balansdagen (BFL 5 kap 2 § 3 st), and
|
||||
* those year-end-converted rows are genuine FX exposure that has to be valued.
|
||||
* The predicate is therefore per row ("is this one booked?"), never per company
|
||||
* ("does this company use the cash method?"):
|
||||
* - 'booked_only': only rows carrying a registration entry are on the balance
|
||||
* sheet (kontantmetoden, or faktureringsmetoden with defer_invoice_booking)
|
||||
* - 'all': inline booking at issue, the historical default. Every open row is
|
||||
* booked, including legacy/SIE-imported rows that predate the entry links,
|
||||
* so requiring a link there would silently drop real exposure.
|
||||
*/
|
||||
export type FxExposureScope = 'all' | 'booked_only'
|
||||
|
||||
export function fxExposureScope(
|
||||
settings:
|
||||
| { accounting_method?: string | null; defer_invoice_booking?: boolean | null }
|
||||
| null
|
||||
| undefined
|
||||
): FxExposureScope {
|
||||
// No settings row: historical default (accrual, book at issue).
|
||||
if (!settings) return 'all'
|
||||
if ((settings.accounting_method || 'accrual') !== 'accrual') return 'booked_only'
|
||||
return settings.defer_invoice_booking ? 'booked_only' : 'all'
|
||||
}
|
||||
|
||||
/**
|
||||
* Never throws: `previewCurrencyRevaluation` is the read-only surface and the
|
||||
* year-end preview must still render (same contract as the missing-rate path).
|
||||
* A settings row that cannot be read falls back to the historical default,
|
||||
* which is also what a missing row means.
|
||||
*/
|
||||
export async function fetchFxExposureScope(
|
||||
supabase: SupabaseClient,
|
||||
companyId: string
|
||||
): Promise<FxExposureScope> {
|
||||
const { data, error } = await supabase
|
||||
.from('company_settings')
|
||||
.select('accounting_method, defer_invoice_booking')
|
||||
.eq('company_id', companyId)
|
||||
.maybeSingle()
|
||||
if (error) return 'all'
|
||||
return fxExposureScope(data)
|
||||
}
|
||||
|
||||
/**
|
||||
* Fetch open foreign-currency receivables (invoices).
|
||||
* Returns invoices with status 'sent', 'overdue' or 'partially_paid' and
|
||||
@@ -92,24 +151,44 @@ function hasUsableRate(rate: number | null | undefined): boolean {
|
||||
* monetary item that ÅRL 4 kap. 13 § values at balansdagen. Omitting it made
|
||||
* partially paid foreign receivables entirely invisible to the revaluation
|
||||
* (the payables side has always included it).
|
||||
*
|
||||
* When `asOfDate` is given the population is measured AS OF that date, not as
|
||||
* of now. Two independent adjustments:
|
||||
* - the date ceiling (`invoice_date <= asOfDate`) is UNCONDITIONAL: an invoice
|
||||
* issued after the balансdagen was not on the balance sheet being valued,
|
||||
* whether or not that date happens to be in the past. Post-dated invoices
|
||||
* make this reachable for a current period too.
|
||||
* - the status widening to 'paid' applies only to a historical date, where an
|
||||
* invoice settled since (in March, say) was still open on 31 December. For
|
||||
* today or the future the stored open state IS the as-of state.
|
||||
* The caller recomputes each row's outstanding from the payment history (see
|
||||
* previewCurrencyRevaluation). Same reconstruction contract as
|
||||
* countOpenFxItemsAtBalansdagen in year-end-service and the reskontra reports.
|
||||
*/
|
||||
export async function getOpenForeignCurrencyReceivables(
|
||||
supabase: SupabaseClient,
|
||||
companyId: string
|
||||
companyId: string,
|
||||
asOfDate?: string
|
||||
): Promise<Invoice[]> {
|
||||
const historical = asOfDate != null && asOfDate < todayIsoDate()
|
||||
try {
|
||||
// Paginated with a stable id order so a company with >1000 open FX invoices
|
||||
// is fully revalued rather than silently truncated at 1000 rows.
|
||||
return await fetchAllRows<Invoice>(({ from, to }) =>
|
||||
supabase
|
||||
return await fetchAllRows<Invoice>(({ from, to }) => {
|
||||
const base = supabase
|
||||
.from('invoices')
|
||||
.select('*')
|
||||
.eq('company_id', companyId)
|
||||
.in('status', ['sent', 'overdue', 'partially_paid'])
|
||||
.neq('currency', 'SEK')
|
||||
.order('id', { ascending: true })
|
||||
.range(from, to)
|
||||
, { dedupeBy: (i) => i.id })
|
||||
.in(
|
||||
'status',
|
||||
historical
|
||||
? ['sent', 'overdue', 'partially_paid', 'paid']
|
||||
: ['sent', 'overdue', 'partially_paid']
|
||||
)
|
||||
const scoped = asOfDate != null ? base.lte('invoice_date', asOfDate) : base
|
||||
return scoped.order('id', { ascending: true }).range(from, to)
|
||||
}, { dedupeBy: (i) => i.id })
|
||||
} catch (err) {
|
||||
throw new BookkeepingDatabaseError(
|
||||
'fetch_currency_receivables',
|
||||
@@ -123,24 +202,34 @@ export async function getOpenForeignCurrencyReceivables(
|
||||
* Returns supplier invoices with open statuses and non-SEK currency,
|
||||
* INCLUDING ones with no `exchange_rate` (see the receivables note above).
|
||||
* Uses remaining_amount for partial payments.
|
||||
*
|
||||
* `asOfDate` behaves as on the receivables side: the date ceiling is
|
||||
* unconditional, the widening to 'paid' applies only to a historical date.
|
||||
*/
|
||||
export async function getOpenForeignCurrencyPayables(
|
||||
supabase: SupabaseClient,
|
||||
companyId: string
|
||||
companyId: string,
|
||||
asOfDate?: string
|
||||
): Promise<SupplierInvoice[]> {
|
||||
const historical = asOfDate != null && asOfDate < todayIsoDate()
|
||||
try {
|
||||
// Paginated with a stable id order so a company with >1000 open FX payables
|
||||
// is fully revalued rather than silently truncated at 1000 rows.
|
||||
return await fetchAllRows<SupplierInvoice>(({ from, to }) =>
|
||||
supabase
|
||||
return await fetchAllRows<SupplierInvoice>(({ from, to }) => {
|
||||
const base = supabase
|
||||
.from('supplier_invoices')
|
||||
.select('*')
|
||||
.eq('company_id', companyId)
|
||||
.in('status', ['registered', 'approved', 'overdue', 'partially_paid'])
|
||||
.neq('currency', 'SEK')
|
||||
.order('id', { ascending: true })
|
||||
.range(from, to)
|
||||
, { dedupeBy: (i) => i.id })
|
||||
.in(
|
||||
'status',
|
||||
historical
|
||||
? ['registered', 'approved', 'overdue', 'partially_paid', 'paid']
|
||||
: ['registered', 'approved', 'overdue', 'partially_paid']
|
||||
)
|
||||
const scoped = asOfDate != null ? base.lte('invoice_date', asOfDate) : base
|
||||
return scoped.order('id', { ascending: true }).range(from, to)
|
||||
}, { dedupeBy: (i) => i.id })
|
||||
} catch (err) {
|
||||
throw new BookkeepingDatabaseError(
|
||||
'fetch_currency_payables',
|
||||
@@ -171,26 +260,67 @@ export async function previewCurrencyRevaluation(
|
||||
companyId: string,
|
||||
closingDate: string
|
||||
): Promise<CurrencyRevaluationPreviewWithExclusions> {
|
||||
const emptyPreview: CurrencyRevaluationPreviewWithExclusions = {
|
||||
items: [],
|
||||
lines: [],
|
||||
closingRates: {},
|
||||
totalGain: 0,
|
||||
totalLoss: 0,
|
||||
netEffect: 0,
|
||||
unconvertedFx: [],
|
||||
unconvertedFxCount: 0,
|
||||
missingClosingRates: [],
|
||||
}
|
||||
|
||||
const scope = await fetchFxExposureScope(supabase, companyId)
|
||||
|
||||
const [receivables, payables] = await Promise.all([
|
||||
getOpenForeignCurrencyReceivables(supabase, companyId),
|
||||
getOpenForeignCurrencyPayables(supabase, companyId),
|
||||
getOpenForeignCurrencyReceivables(supabase, companyId, closingDate),
|
||||
getOpenForeignCurrencyPayables(supabase, companyId, closingDate),
|
||||
])
|
||||
|
||||
// For a historical balansdagen the live status/paid_amount columns describe
|
||||
// today, not the balance sheet being valued: reconstruct each row's
|
||||
// outstanding from the payment history, the same walk-back the reskontra
|
||||
// reports and countOpenFxItemsAtBalansdagen use.
|
||||
const isHistorical = closingDate < todayIsoDate()
|
||||
const [receivablePayments, payablePayments]: [PaymentsAsOf | null, PaymentsAsOf | null] =
|
||||
await Promise.all([
|
||||
isHistorical && receivables.length > 0
|
||||
? fetchPaymentsAsOf(supabase, 'invoice_payments', 'invoice_id', companyId, closingDate)
|
||||
: null,
|
||||
isHistorical && payables.length > 0
|
||||
? fetchPaymentsAsOf(
|
||||
supabase,
|
||||
'supplier_invoice_payments',
|
||||
'supplier_invoice_id',
|
||||
companyId,
|
||||
closingDate
|
||||
)
|
||||
: null,
|
||||
])
|
||||
|
||||
// Partition into rows we can revalue and rows with no original rate, and
|
||||
// collect the distinct currencies of the revaluable rows.
|
||||
const currencies = new Set<Currency>()
|
||||
const unconvertedFx: UnconvertedFxItem[] = []
|
||||
const revaluableReceivables: Array<{ inv: Invoice; outstanding: number }> = []
|
||||
const revaluablePayables: SupplierInvoice[] = []
|
||||
const revaluablePayables: Array<{ si: SupplierInvoice; outstanding: number }> = []
|
||||
|
||||
for (const inv of receivables) {
|
||||
// Deferred booking: an unbooked registration is not on 1510, so it is not
|
||||
// a monetary item to revalue (nor unmeasured exposure to report).
|
||||
if (scope === 'booked_only' && !inv.journal_entry_id) continue
|
||||
// Only the OUTSTANDING amount is a monetary item at balansdagen: the paid
|
||||
// part has already been settled at its own realized rate. Kundreskontran
|
||||
// derives outstanding from total - paid_amount (see year-end-service),
|
||||
// so the same definition is used here, öre-rounded.
|
||||
const outstanding =
|
||||
Math.round(((Number(inv.total) || 0) - (Number(inv.paid_amount) || 0)) * 100) / 100
|
||||
// Nothing outstanding: nothing to revalue, and no exposure to report.
|
||||
const total = Number(inv.total) || 0
|
||||
const live = Math.round((total - (Number(inv.paid_amount) || 0)) * 100) / 100
|
||||
const outstanding = receivablePayments
|
||||
? outstandingAsOf(inv, total, live, receivablePayments, closingDate)
|
||||
: live
|
||||
// Nothing outstanding on balansdagen: nothing to revalue, no exposure.
|
||||
if (outstanding <= 0) continue
|
||||
if (!hasUsableRate(inv.exchange_rate)) {
|
||||
unconvertedFx.push({
|
||||
@@ -207,34 +337,31 @@ export async function previewCurrencyRevaluation(
|
||||
}
|
||||
|
||||
for (const si of payables) {
|
||||
// Nothing outstanding: nothing to revalue, and no exposure to report.
|
||||
if (Number(si.remaining_amount) <= 0) continue
|
||||
// See the receivables note: unbooked registrations carry no 2440 balance.
|
||||
if (scope === 'booked_only' && !si.registration_journal_entry_id) continue
|
||||
const total = Number(si.total) || 0
|
||||
const live = Number(si.remaining_amount) || 0
|
||||
const outstanding = payablePayments
|
||||
? outstandingAsOf(si, total, live, payablePayments, closingDate)
|
||||
: live
|
||||
// Nothing outstanding on balansdagen: nothing to revalue, no exposure.
|
||||
if (outstanding <= 0) continue
|
||||
if (!hasUsableRate(si.exchange_rate)) {
|
||||
unconvertedFx.push({
|
||||
type: 'payable',
|
||||
source_id: si.id,
|
||||
reference: si.supplier_invoice_number,
|
||||
currency: si.currency as Currency,
|
||||
amount_in_currency: si.remaining_amount,
|
||||
amount_in_currency: outstanding,
|
||||
})
|
||||
continue
|
||||
}
|
||||
currencies.add(si.currency as Currency)
|
||||
revaluablePayables.push(si)
|
||||
revaluablePayables.push({ si, outstanding })
|
||||
}
|
||||
|
||||
if (currencies.size === 0) {
|
||||
return {
|
||||
items: [],
|
||||
lines: [],
|
||||
closingRates: {},
|
||||
totalGain: 0,
|
||||
totalLoss: 0,
|
||||
netEffect: 0,
|
||||
unconvertedFx,
|
||||
unconvertedFxCount: unconvertedFx.length,
|
||||
missingClosingRates: [],
|
||||
}
|
||||
return { ...emptyPreview, unconvertedFx, unconvertedFxCount: unconvertedFx.length }
|
||||
}
|
||||
|
||||
// Fetch closing rates one currency at a time through fetchExchangeRate: it
|
||||
@@ -294,12 +421,12 @@ export async function previewCurrencyRevaluation(
|
||||
})
|
||||
}
|
||||
|
||||
// Process payables (use remaining_amount for partial payments)
|
||||
for (const si of revaluablePayables) {
|
||||
// Process payables (outstanding as of balansdagen, mirroring receivables)
|
||||
for (const { si, outstanding } of revaluablePayables) {
|
||||
const closingRate = rateMap.get(si.currency as Currency)
|
||||
if (!closingRate || !si.exchange_rate) continue
|
||||
|
||||
const amountInCurrency = si.remaining_amount
|
||||
const amountInCurrency = outstanding
|
||||
|
||||
const originalSek = Math.round(amountInCurrency * si.exchange_rate * 100) / 100
|
||||
const closingSek = Math.round(amountInCurrency * closingRate * 100) / 100
|
||||
|
||||
@@ -884,9 +884,17 @@ function hasUsableFxRate(rate: number | string | null | undefined): boolean {
|
||||
* cannot be dated, so its live outstanding is assumed to have stood at
|
||||
* balansdagen; and an invoice cancelled or credited since is treated as never
|
||||
* having been open, because neither event carries a reliable date. The status
|
||||
* population is kept identical to what the revaluation engine actually acts on
|
||||
* (`getOpenForeignCurrencyReceivables` / `...Payables`), so the warning never
|
||||
* points at rows for which no remedy exists.
|
||||
* population, date scoping and outstanding reconstruction are kept identical
|
||||
* to what the revaluation engine acts on (`getOpenForeignCurrencyReceivables`
|
||||
* / `...Payables` with the same as-of date).
|
||||
*
|
||||
* Deliberately NOT gated by `fxExposureScope`, unlike the revaluation itself.
|
||||
* An unbooked FX row is exactly the case worth warning about: it is not on
|
||||
* 1510/2440 yet, so the revaluation skips it, but POST /api/invoices/[id]/book
|
||||
* still books it at its own invoice_date, i.e. into the year about to close.
|
||||
* Once step 7/8 lock and close the period that remedy is gone for good, so
|
||||
* suppressing the warning here would convert a recoverable state into a
|
||||
* permanent misstatement.
|
||||
*/
|
||||
async function countOpenFxItemsAtBalansdagen(
|
||||
supabase: SupabaseClient,
|
||||
|
||||
@@ -7,6 +7,7 @@ import {
|
||||
calculateVacationAccrual,
|
||||
prorateBaseSalaryForPeriod,
|
||||
} from '../calculation-engine'
|
||||
import { calculateVacationPay } from '../absence-calculator'
|
||||
import type { PayrollConfig } from '../payroll-config'
|
||||
import type { TaxTableRate } from '../tax-tables'
|
||||
|
||||
@@ -641,8 +642,8 @@ describe('hardening: vacation rule contract', () => {
|
||||
)
|
||||
expect(r.grossSalary).toBe(40000)
|
||||
expect(r.vacationCompensation).toBe(0)
|
||||
// dagslön 40000/21 × 0.43% × 25 ≈ 204.76
|
||||
expect(r.vacationAccrual).toBeCloseTo(204.76, 1)
|
||||
// månadslön 40000 × 0.43% × 25/12 ≈ 358.33
|
||||
expect(r.vacationAccrual).toBeCloseTo(358.33, 1)
|
||||
})
|
||||
|
||||
it('none: nothing accrued, nothing paid out', () => {
|
||||
@@ -755,8 +756,48 @@ describe('hardening: sammalöneregeln', () => {
|
||||
}),
|
||||
config2026, emptyTaxRates
|
||||
)
|
||||
// 40000/21 × 0.8% × 25 ≈ 380.95
|
||||
expect(r.vacationAccrual).toBeCloseTo(380.95, 1)
|
||||
// 40000 × 0.8% × 25/12 ≈ 666.67
|
||||
expect(r.vacationAccrual).toBeCloseTo(666.67, 1)
|
||||
})
|
||||
|
||||
it('values the tillägg on the monthly salary, not the dagslön', () => {
|
||||
const r = calculateSalary(
|
||||
makeBasicInput({
|
||||
vacationRule: 'sammaloneregeln', monthlySalary: 36000,
|
||||
lineItems: [baseLineItem(36000)],
|
||||
}),
|
||||
config2026, emptyTaxRates
|
||||
)
|
||||
// Semesterlagen 16a §: the tillägg is a share of the MONTHLY salary per
|
||||
// vacation day (154.80/day here), and only the month's earned share
|
||||
// (25/12 days) accrues. Valuing it off a dagslön (36000/21) and booking
|
||||
// all 25 days every run produced 184.29, under-provisioning 2920 by ~43%.
|
||||
expect(r.vacationAccrual).toBeCloseTo(322.5, 1)
|
||||
})
|
||||
|
||||
it('accrues a day at exactly what absence-calculator later pays out for it', () => {
|
||||
const monthlySalary = 36000
|
||||
const semestertillaggRate = 0.0043
|
||||
const run = calculateSalary(
|
||||
makeBasicInput({
|
||||
vacationRule: 'sammaloneregeln', monthlySalary, semestertillaggRate,
|
||||
lineItems: [baseLineItem(monthlySalary)],
|
||||
}),
|
||||
config2026, emptyTaxRates
|
||||
)
|
||||
const accrualPerDay = run.vacationAccrual / (25 / 12)
|
||||
const payoutPerDay = calculateVacationPay({
|
||||
monthlySalary,
|
||||
vacationDaysTaken: 1,
|
||||
vacationRule: 'sammaloneregeln',
|
||||
semestertillaggRate,
|
||||
vacationDaysPerYear: 25,
|
||||
}).tillagg
|
||||
|
||||
// 2920 is credited here and relieved there. When the two bases disagreed
|
||||
// the liability drifted negative on every taken day, which is the defect
|
||||
// this pins: provision and payout must value a day identically.
|
||||
expect(accrualPerDay).toBeCloseTo(payoutPerDay, 2)
|
||||
})
|
||||
})
|
||||
|
||||
@@ -945,8 +986,8 @@ describe('calculateVacationAccrual (standalone export)', () => {
|
||||
vacationBasis: 40000,
|
||||
})
|
||||
expect(partTime.accrual).toBeCloseTo(fullTime.accrual / 2, 1)
|
||||
// Independent check: 20000/21 × 0.43% × 25 ≈ 102.38
|
||||
expect(partTime.accrual).toBeCloseTo(102.38, 1)
|
||||
// Independent check: 20000 × 0.43% × 25/12 ≈ 179.17
|
||||
expect(partTime.accrual).toBeCloseTo(179.17, 1)
|
||||
})
|
||||
|
||||
it('semesterersattning: 0 accrual with the correct step label', () => {
|
||||
|
||||
@@ -65,6 +65,7 @@ describe('syncVacationLedgerForEmployees', () => {
|
||||
openRows?: Array<Record<string, unknown>>
|
||||
opening?: Array<Record<string, unknown>>
|
||||
savedLegacy?: number
|
||||
employmentStart?: string
|
||||
}) => {
|
||||
mock.enqueue({ data: { salary_vacation_year_basis: over.basis ?? 'calendar' } }) // company_settings
|
||||
mock.enqueue({
|
||||
@@ -74,6 +75,8 @@ describe('syncVacationLedgerForEmployees', () => {
|
||||
vacation_days_per_year: 25,
|
||||
vacation_days_saved: over.savedLegacy ?? 0,
|
||||
vacation_rule: 'procentregeln',
|
||||
// Long-tenured by default so the pro-rating cases stay opt-in.
|
||||
employment_start: over.employmentStart ?? '2015-01-01',
|
||||
},
|
||||
],
|
||||
}) // employees
|
||||
@@ -104,6 +107,49 @@ describe('syncVacationLedgerForEmployees', () => {
|
||||
expect(row.accrued_days).toBe(0)
|
||||
})
|
||||
|
||||
it('pro-rates entitled days for a mid-intjänandeår hire (Semesterlagen 7 §)', async () => {
|
||||
// Hired 2025-05-19. For semesteråret starting 2026-04-01 the intjänandeår
|
||||
// is 2025-04-01 to 2026-04-01 (365 days), of which 317 were employed:
|
||||
// 317/365 x 25 = 21.71, rounded UP to 22. Reporting a flat 25 told the
|
||||
// employee they had three paid days they had not earned.
|
||||
queueBase({ basis: 'statutory_apr_mar', employmentStart: '2025-05-19' })
|
||||
|
||||
const result = await syncVacationLedgerForEmployees(supabase, COMPANY_ID, [EMPLOYEE_ID], '2026-07-13')
|
||||
expect(result.ok).toBe(true)
|
||||
const row = upserted![0]
|
||||
expect(row.vacation_year_start).toBe('2026-04-01')
|
||||
expect(row.entitled_days).toBe(22)
|
||||
})
|
||||
|
||||
it('gives a full entitlement to someone employed the whole intjänandeår', async () => {
|
||||
queueBase({ basis: 'statutory_apr_mar', employmentStart: '2015-01-01' })
|
||||
|
||||
const result = await syncVacationLedgerForEmployees(supabase, COMPANY_ID, [EMPLOYEE_ID], '2026-07-13')
|
||||
expect(result.ok).toBe(true)
|
||||
expect(upserted![0].entitled_days).toBe(25)
|
||||
})
|
||||
|
||||
it('accrues from the employment date, not the vacation-year boundary', async () => {
|
||||
// Hired 2026-07-01, three whole months into the year starting 2026-04-01
|
||||
// as of 2026-10-15: 3/12 x 25 = 6.25, held to half days = 6.5. Counting
|
||||
// from the year boundary instead would credit 12.5.
|
||||
queueBase({ basis: 'statutory_apr_mar', employmentStart: '2026-07-01' })
|
||||
|
||||
const result = await syncVacationLedgerForEmployees(supabase, COMPANY_ID, [EMPLOYEE_ID], '2026-10-15')
|
||||
expect(result.ok).toBe(true)
|
||||
expect(upserted![0].accrued_days).toBe(6.5)
|
||||
})
|
||||
|
||||
it('keeps the flat entitlement on a sammanfallande calendar year', async () => {
|
||||
// Earning and taking share the year there, commonly with förskottssemester,
|
||||
// so mid-year hires are a CBA question rather than a statutory one.
|
||||
queueBase({ basis: 'calendar', employmentStart: '2026-05-19' })
|
||||
|
||||
const result = await syncVacationLedgerForEmployees(supabase, COMPANY_ID, [EMPLOYEE_ID], '2026-07-13')
|
||||
expect(result.ok).toBe(true)
|
||||
expect(upserted![0].entitled_days).toBe(25)
|
||||
})
|
||||
|
||||
it('seeds entitled + saved days from the cutover opening row', async () => {
|
||||
queueBase({
|
||||
opening: [
|
||||
|
||||
@@ -81,24 +81,20 @@ describe('non-default schedule: 4-day week (divisor 17.33)', () => {
|
||||
expect(unpaid.amount).toBe(-1731.1)
|
||||
})
|
||||
|
||||
it('sammalöneregeln accrual values days by the schedule divisor', () => {
|
||||
const fourDay = calculateVacationAccrual({
|
||||
monthlySalary: 30000,
|
||||
vacationRule: 'sammaloneregeln',
|
||||
vacationDaysPerYear: 25,
|
||||
semestertillaggRate: 0.0043,
|
||||
vacationBasis: 30000,
|
||||
dailyDivisor: divisor,
|
||||
})
|
||||
const fiveDay = calculateVacationAccrual({
|
||||
it('sammalöneregeln accrual does NOT take the schedule divisor', () => {
|
||||
const accrual = calculateVacationAccrual({
|
||||
monthlySalary: 30000,
|
||||
vacationRule: 'sammaloneregeln',
|
||||
vacationDaysPerYear: 25,
|
||||
semestertillaggRate: 0.0043,
|
||||
vacationBasis: 30000,
|
||||
})
|
||||
// dailyRate 1731.1 vs 1428.57; tillägg = dailyRate x 0.43% x 25 days.
|
||||
expect(fourDay.accrual).toBe(186.09)
|
||||
expect(fiveDay.accrual).toBe(153.57)
|
||||
// Semestertillägg is a share of the MONTHLY salary per vacation day, so a
|
||||
// 4-day week earns the same tillägg as a 5-day week on the same monthly
|
||||
// salary: 30000 x 0.43% x 25/12. The function deliberately exposes no
|
||||
// divisor parameter; part-time is carried by vacationBasis instead.
|
||||
// Previously this valued a day at monthly/divisor, which made the accrual
|
||||
// vary with workdays per week and under-provisioned 2920 in every case.
|
||||
expect(accrual.accrual).toBeCloseTo(268.75, 2)
|
||||
})
|
||||
})
|
||||
|
||||
@@ -36,8 +36,10 @@ export interface SalaryCalculationInput {
|
||||
semestertillaggRate: number
|
||||
/** Work-schedule daily-rate divisor (arbetsschema-lite). Defaults to the
|
||||
* legacy 21 (5-day week); callers with a part-time schedule pass
|
||||
* dailyDivisor(workdays_per_week) from lib/salary/work-schedule. Used by
|
||||
* the sammalöneregeln day valuation. */
|
||||
* dailyDivisor(workdays_per_week) from lib/salary/work-schedule. Feeds the
|
||||
* daily-rate absence paths only. Deliberately NOT the sammalöneregeln
|
||||
* accrual: semestertillägg is a share of the monthly salary per vacation
|
||||
* day and does not vary with workdays per week. */
|
||||
dailyDivisor?: number
|
||||
|
||||
/** Växa-stöd */
|
||||
@@ -545,19 +547,36 @@ export function calculateSalary(
|
||||
})
|
||||
} else {
|
||||
// Sammalöneregeln (§16a): employee keeps regular salary during vacation
|
||||
// + semestertillägg per day (min 0.43%, often 0.8% per CBA)
|
||||
// + semestertillägg per vacation day (min 0.43%, often 0.8% per CBA)
|
||||
// Accrual = tillägg only (salary cost is already in normal monthly expense)
|
||||
// The liability (2920) for sammalöneregeln is the tillägg portion,
|
||||
// since the base salary is expensed monthly regardless of vacation.
|
||||
//
|
||||
// The tillägg is a share of the MONTHLY salary per vacation day, never of
|
||||
// the dagslön. Valuing it off a daily rate under-provisioned 2920 by the
|
||||
// whole divisor, while absence-calculator.ts relieves that same 2920 at
|
||||
// the correct monthly base when a day is taken, so the liability drifted
|
||||
// further negative with every taken day.
|
||||
//
|
||||
// Only the month's earned share accrues. The full annual entitlement used
|
||||
// to be booked in every single run; the two errors partly cancelled, which
|
||||
// is why the monthly total looked plausible while both halves were wrong.
|
||||
//
|
||||
// Use baseSalary (degree-adjusted): a 50% part-timer's tillägg should be
|
||||
// half a full-timer's, not the same.
|
||||
const dailyRate = r(baseSalary / (input.dailyDivisor ?? 21))
|
||||
const tillagg = r(dailyRate * input.semestertillaggRate * input.vacationDaysPerYear)
|
||||
// half a full-timer's, not the same. The schedule divisor deliberately
|
||||
// plays no part: semestertillägg does not depend on workdays per week.
|
||||
const daysEarnedThisMonth = input.vacationDaysPerYear / 12
|
||||
const tillagg = r(baseSalary * input.semestertillaggRate * daysEarnedThisMonth)
|
||||
vacationAccrual = tillagg
|
||||
steps.push({
|
||||
label: `Semesteravsättning (sammalöneregeln, tillägg ${fmtPct(input.semestertillaggRate)})`,
|
||||
formula: `dagslön × ${fmtPct(input.semestertillaggRate)} × semesterdagar`,
|
||||
input: { daily_rate: dailyRate, semestertillagg_rate: input.semestertillaggRate, vacation_days: input.vacationDaysPerYear },
|
||||
formula: `månadslön × ${fmtPct(input.semestertillaggRate)} × semesterdagar / 12`,
|
||||
input: {
|
||||
monthly_base: baseSalary,
|
||||
semestertillagg_rate: input.semestertillaggRate,
|
||||
vacation_days_per_year: input.vacationDaysPerYear,
|
||||
days_earned_this_month: r(daysEarnedThisMonth),
|
||||
},
|
||||
output: vacationAccrual,
|
||||
})
|
||||
}
|
||||
@@ -775,8 +794,6 @@ export function calculateVacationAccrual(params: {
|
||||
vacationDaysPerYear: number
|
||||
semestertillaggRate: number
|
||||
vacationBasis: number
|
||||
/** Arbetsschema-lite daily-rate divisor; legacy 21 when omitted. */
|
||||
dailyDivisor?: number
|
||||
}): { accrual: number; steps: CalculationStep[] } {
|
||||
const steps: CalculationStep[] = []
|
||||
|
||||
@@ -811,15 +828,23 @@ export function calculateVacationAccrual(params: {
|
||||
})
|
||||
return { accrual, steps }
|
||||
} else {
|
||||
// Sammalöneregeln: tillägg per vacation day. Use vacationBasis as the
|
||||
// degree-adjusted reference: callers must pass the part-time-adjusted
|
||||
// monthly amount, never the raw full-time monthlySalary.
|
||||
const dailyRate = r(params.vacationBasis / (params.dailyDivisor ?? 21))
|
||||
const accrual = r(dailyRate * params.semestertillaggRate * params.vacationDaysPerYear)
|
||||
// Sammalöneregeln: tillägg per vacation day, valued on the MONTHLY salary
|
||||
// and accrued one month's earned share at a time. See the mirrored branch
|
||||
// in calculateSalary for why neither a dagslön base nor the full annual
|
||||
// entitlement belongs here. Use vacationBasis as the degree-adjusted
|
||||
// reference: callers must pass the part-time-adjusted monthly amount,
|
||||
// never the raw full-time monthlySalary.
|
||||
const daysEarnedThisMonth = params.vacationDaysPerYear / 12
|
||||
const accrual = r(params.vacationBasis * params.semestertillaggRate * daysEarnedThisMonth)
|
||||
steps.push({
|
||||
label: `Semesteravsättning (sammalöneregeln ${fmtPct(params.semestertillaggRate)})`,
|
||||
formula: `dagslön × ${fmtPct(params.semestertillaggRate)} × semesterdagar`,
|
||||
input: { daily_rate: dailyRate, rate: params.semestertillaggRate, days: params.vacationDaysPerYear },
|
||||
formula: `månadslön × ${fmtPct(params.semestertillaggRate)} × semesterdagar / 12`,
|
||||
input: {
|
||||
monthly_base: params.vacationBasis,
|
||||
rate: params.semestertillaggRate,
|
||||
vacation_days_per_year: params.vacationDaysPerYear,
|
||||
days_earned_this_month: r(daysEarnedThisMonth),
|
||||
},
|
||||
output: accrual,
|
||||
})
|
||||
return { accrual, steps }
|
||||
|
||||
@@ -73,7 +73,7 @@ export async function syncVacationLedgerForEmployees(
|
||||
|
||||
const { data: employees, error: empErr } = await supabase
|
||||
.from('employees')
|
||||
.select('id, vacation_days_per_year, vacation_days_saved, vacation_rule')
|
||||
.select('id, vacation_days_per_year, vacation_days_saved, vacation_rule, employment_start')
|
||||
.eq('company_id', companyId)
|
||||
.in('id', employeeIds)
|
||||
if (empErr) return { ok: false, message: empErr.message }
|
||||
@@ -83,6 +83,7 @@ export async function syncVacationLedgerForEmployees(
|
||||
vacation_days_per_year: number
|
||||
vacation_days_saved: number
|
||||
vacation_rule: string
|
||||
employment_start: string
|
||||
}>).map((e) => [e.id, e]),
|
||||
)
|
||||
|
||||
@@ -156,7 +157,7 @@ export async function syncVacationLedgerForEmployees(
|
||||
employee_id: employeeId,
|
||||
vacation_year_start: row.vacation_year_start,
|
||||
entitled_days: row.entitled_days,
|
||||
accrued_days: computeAccruedDays(basis, row.vacation_year_start, asOfDate, employee.vacation_days_per_year),
|
||||
accrued_days: computeAccruedDays(basis, row.vacation_year_start, asOfDate, employee.vacation_days_per_year, employee.employment_start),
|
||||
taken_days: takenInYear(employeeId, row.vacation_year_start),
|
||||
saved_days: row.saved_days ?? {},
|
||||
forced_payout_days: row.forced_payout_days ?? 0,
|
||||
@@ -189,11 +190,18 @@ export async function syncVacationLedgerForEmployees(
|
||||
company_id: companyId,
|
||||
employee_id: employeeId,
|
||||
vacation_year_start: currentYearStart,
|
||||
// A cutover opening balance is the migrated truth from the previous
|
||||
// system and outranks any recomputation.
|
||||
entitled_days:
|
||||
cutoverInThisYear && opening
|
||||
? opening.vacation_paid_days_remaining
|
||||
: employee.vacation_days_per_year,
|
||||
accrued_days: computeAccruedDays(basis, currentYearStart, asOfDate, employee.vacation_days_per_year),
|
||||
: computeEntitledDays(
|
||||
basis,
|
||||
currentYearStart,
|
||||
employee.vacation_days_per_year,
|
||||
employee.employment_start,
|
||||
),
|
||||
accrued_days: computeAccruedDays(basis, currentYearStart, asOfDate, employee.vacation_days_per_year, employee.employment_start),
|
||||
taken_days: takenInYear(employeeId, currentYearStart),
|
||||
saved_days: savedDays,
|
||||
forced_payout_days: 0,
|
||||
@@ -220,24 +228,93 @@ export async function syncVacationLedgerForEmployees(
|
||||
* Apr-Mar basis, where intjänandeår (this year) and semesterår (next year)
|
||||
* are split. Sammanfallande calendar years earn and take in the same year,
|
||||
* so the live number is entitled - taken and accrued stays 0.
|
||||
*
|
||||
* Earning starts on the employment date, not on the year boundary: a mid-year
|
||||
* hire has not earned the months before their first day, and showing them the
|
||||
* full year's accrual overstates what they may take.
|
||||
*/
|
||||
function computeAccruedDays(
|
||||
basis: VacationYearBasis,
|
||||
yearStart: string,
|
||||
asOfDate: string,
|
||||
vacationDaysPerYear: number,
|
||||
employmentStart: string,
|
||||
): number {
|
||||
if (basis !== 'statutory_apr_mar') return 0
|
||||
const bounds = getVacationYearBounds(yearStart)
|
||||
if (asOfDate < bounds.start) return 0
|
||||
if (asOfDate >= bounds.end) return vacationDaysPerYear
|
||||
const startYear = Number(yearStart.slice(0, 4))
|
||||
const startMonth = Number(yearStart.slice(5, 7))
|
||||
const asOfYear = Number(asOfDate.slice(0, 4))
|
||||
const asOfMonth = Number(asOfDate.slice(5, 7))
|
||||
const elapsedMonths = (asOfYear - startYear) * 12 + (asOfMonth - startMonth)
|
||||
// Employed only after this earning year closed: nothing earned in it.
|
||||
if (employmentStart >= bounds.end) return 0
|
||||
const earningStart = employmentStart > bounds.start ? employmentStart : bounds.start
|
||||
const effectiveAsOf = asOfDate >= bounds.end ? bounds.end : asOfDate
|
||||
const elapsedMonths = wholeMonthsBetween(earningStart, effectiveAsOf)
|
||||
// Whole elapsed months / 12, rounded to half days (Semesterlagen 3a §
|
||||
// rounds UP to whole days at payout; the running accrual view keeps halves
|
||||
// for transparency).
|
||||
return Math.round(((elapsedMonths / 12) * vacationDaysPerYear) * 2) / 2
|
||||
}
|
||||
|
||||
/** Whole calendar months from `from` to `to`, day-of-month ignored (the
|
||||
* pre-existing convention of this view). */
|
||||
function wholeMonthsBetween(from: string, to: string): number {
|
||||
const months =
|
||||
(Number(to.slice(0, 4)) - Number(from.slice(0, 4))) * 12 +
|
||||
(Number(to.slice(5, 7)) - Number(from.slice(5, 7)))
|
||||
return months > 0 ? months : 0
|
||||
}
|
||||
|
||||
/**
|
||||
* Betalda semesterdagar for a semesterår, per Semesterlagen 7 §:
|
||||
*
|
||||
* anställningsdagar under intjänandeåret / dagar under intjänandeåret
|
||||
* x semesterdagar, and "om ett brutet tal då uppstår, avrundas detta till
|
||||
* närmast högre hela tal" (round UP, always).
|
||||
*
|
||||
* The intjänandeår is the twelve months immediately preceding the semesterår
|
||||
* (3 §), so someone hired part-way through it earns proportionally fewer PAID
|
||||
* days while keeping the right to take unpaid ones.
|
||||
*
|
||||
* Two deliberate omissions, both of which can only overstate entitlement and
|
||||
* never understate it, so neither can silently deny an employee a paid day:
|
||||
*
|
||||
* - 7 § also subtracts days of unpaid full-day absence. The ledger has no
|
||||
* unpaid-absence day source, so that term is not modelled.
|
||||
* - 4 § second sentence caps semesterLEDIGHET at five days when employment
|
||||
* starts after 31 August of the semesterår. That is a cap on days off,
|
||||
* paid or unpaid, which is a different quantity from the paid days 7 §
|
||||
* computes, so it does not belong in this number.
|
||||
*
|
||||
* Only applied on the statutory basis. Under sammanfallande semesterår the
|
||||
* employee earns and takes in the same year, commonly with förskottssemester,
|
||||
* and how a mid-year hire is treated is a collective-agreement question rather
|
||||
* than a statutory one. Those companies keep the flat entitlement until that
|
||||
* is decided.
|
||||
*/
|
||||
export function computeEntitledDays(
|
||||
basis: VacationYearBasis,
|
||||
yearStart: string,
|
||||
vacationDaysPerYear: number,
|
||||
employmentStart: string,
|
||||
): number {
|
||||
if (basis !== 'statutory_apr_mar') return vacationDaysPerYear
|
||||
// The intjänandeår is the year immediately BEFORE this semesterår.
|
||||
const semesterBounds = getVacationYearBounds(yearStart)
|
||||
const earningStart = shiftYear(semesterBounds.start, -1)
|
||||
const earningEnd = semesterBounds.start
|
||||
if (employmentStart >= earningEnd) return 0
|
||||
const totalDays = daysBetween(earningStart, earningEnd)
|
||||
if (totalDays <= 0) return vacationDaysPerYear
|
||||
const employedFrom = employmentStart > earningStart ? employmentStart : earningStart
|
||||
const employedDays = daysBetween(employedFrom, earningEnd)
|
||||
const quota = (employedDays / totalDays) * vacationDaysPerYear
|
||||
return Math.min(vacationDaysPerYear, Math.ceil(quota))
|
||||
}
|
||||
|
||||
function shiftYear(iso: string, delta: number): string {
|
||||
return `${Number(iso.slice(0, 4)) + delta}${iso.slice(4)}`
|
||||
}
|
||||
|
||||
function daysBetween(from: string, to: string): number {
|
||||
const ms = Date.parse(`${to}T00:00:00Z`) - Date.parse(`${from}T00:00:00Z`)
|
||||
return Math.round(ms / 86_400_000)
|
||||
}
|
||||
|
||||
Reference in New Issue
Block a user