fix(import): SIE bulk-delete on service client + provider/reporting/b… (#724)

* fix(import): SIE bulk-delete on service client + provider/reporting/banking fixes

Rebuilt branch onto main as a single commit.

- import: run SIE bulk-delete RPCs on the service client to escape the 8s
  statement_timeout; undo_sie_import now takes an explicit actor (p_user_id)
  so its owner/admin gate works when auth.uid() is NULL on the service
  client (migration 20260624120000) + pg-real regression test
- providers: distinguish missing Fortnox license from expired connection;
  provider_consent_tokens PK regression test
- reports: include unmapped BAS expense groups in the income statement
- enable-banking: reconnect closed/expired bank sessions in place
- bookkeeping: surface linked invoices as underlag on the verifikat view
- scripts: track BL cleanup/diagnostic tooling; data files (*.csv) are
  git-ignored and consentId is now a required arg with no silent default

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(import): add Cache-Control header to journal entry references response

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

lib/providers/__tests__/resolve-consent.pg.test.ts

@@ -0,0 +1,63 @@
+import { describe, it, expect } from 'vitest'
+import { randomUUID } from 'node:crypto'
+import { getPool } from '@/tests/pg/setup'
+import { seedCompany } from '@/tests/pg/fixtures'
+
+// Regression guard for a destructive bug: resolveConsent()'s optimistic
+// concurrency guard ran `UPDATE provider_consent_tokens … .select('id')`, but
+// this table's PRIMARY KEY is `consent_id` and it has NO `id` column. Postgres
+// rejected the whole statement ("column provider_consent_tokens.id does not
+// exist"), which surfaced as updateError AFTER the provider had already rotated
+// the refresh token — permanently breaking the consent.
+//
+// Unit mocks can't catch this (they replay queued data regardless of the
+// selected columns), so we assert the real query shapes against real Postgres.
+
+async function seedConsentWithToken(): Promise<{ consentId: string; expiresAt: string }> {
+  const { companyId } = await seedCompany()
+  const consentId = randomUUID()
+  const expiresAt = '2020-01-01T00:00:00.000Z'
+
+  await getPool().query(
+    `INSERT INTO provider_consents (id, company_id, name, status, provider)
+     VALUES ($1, $2, $3, 1, 'fortnox')`,
+    [consentId, companyId, `pg-real-${consentId}`],
+  )
+  await getPool().query(
+    `INSERT INTO provider_consent_tokens
+       (consent_id, provider, access_token, refresh_token, token_expires_at)
+     VALUES ($1, 'fortnox', 'old-access', 'old-refresh', $2)`,
+    [consentId, expiresAt],
+  )
+  return { consentId, expiresAt }
+}
+
+describe('provider_consent_tokens guarded update (pg-real)', () => {
+  it('the rotation UPDATE … RETURNING consent_id is valid and matches the row', async () => {
+    const { consentId, expiresAt } = await seedConsentWithToken()
+
+    // This mirrors resolveConsent()'s guarded update exactly. `consent_id` is
+    // the PK; selecting it must succeed and return the matched row.
+    const { rows } = await getPool().query(
+      `UPDATE provider_consent_tokens
+          SET access_token = $1, refresh_token = $2, token_expires_at = $3
+        WHERE consent_id = $4 AND token_expires_at = $5
+        RETURNING consent_id`,
+      ['new-access', 'new-refresh', '2030-01-01T00:00:00.000Z', consentId, expiresAt],
+    )
+
+    expect(rows).toHaveLength(1)
+    expect(rows[0].consent_id).toBe(consentId)
+  })
+
+  it('there is no `id` column to select (proves why the old query broke)', async () => {
+    const { consentId } = await seedConsentWithToken()
+
+    await expect(
+      getPool().query(
+        `SELECT id FROM provider_consent_tokens WHERE consent_id = $1`,
+        [consentId],
+      ),
+    ).rejects.toThrow(/column .*id.* does not exist/i)
+  })
+})

lib/providers/__tests__/resolve-consent.test.ts

@@ -9,9 +9,15 @@ vi.mock('@/lib/providers/briox/oauth', () => ({
   refreshBrioxToken: vi.fn(),
 }));
 
+vi.mock('@/lib/providers/fortnox/oauth', () => ({
+  refreshFortnoxToken: vi.fn(),
+}));
+
 import { createServiceClient } from '@/lib/supabase/server';
 import { refreshBrioxToken } from '@/lib/providers/briox/oauth';
+import { refreshFortnoxToken } from '@/lib/providers/fortnox/oauth';
 import { resolveConsent } from '../resolve-consent';
+import { ProviderCallError } from '../with-provider-call';
 
 const consentRow = { id: 'c1', company_id: 'co1', provider: 'briox', status: 1 };
 
@@ -52,7 +58,7 @@ describe('resolveConsent — Briox token refresh concurrency', () => {
   it('persists the rotated pair when the guarded update wins the race', async () => {
     mock.enqueue({ data: [consentRow] }); // consent lookup
     mock.enqueue({ data: [expiredTokens] }); // expired token row
-    mock.enqueue({ data: [{ id: 't1' }] }); // guarded update matched 1 row
+    mock.enqueue({ data: [{ consent_id: 'c1' }] }); // guarded update matched 1 row (PK is consent_id, not id)
 
     const result = await resolveConsent('co1', 'c1');
 
@@ -98,4 +104,63 @@ describe('resolveConsent — Briox token refresh concurrency', () => {
       message: expect.stringContaining('re-enter the credentials'),
     });
   });
+
+  it('rethrows a dead refresh token as PROVIDER_AUTH_EXPIRED so callers prompt reconnect', async () => {
+    mock.enqueue({ data: [consentRow] }); // consent lookup
+    mock.enqueue({ data: [expiredTokens] }); // expired token row
+
+    // Mirrors Fortnox's `400 invalid_grant`: the raw helper throws a plain
+    // Error whose status lives only in the message string. resolveConsent must
+    // still classify it as an expired connection, not let it fall through to a
+    // generic 500 at the route.
+    vi.mocked(refreshBrioxToken).mockRejectedValueOnce(
+      new Error('Briox token refresh failed: 400 {"error":"invalid_grant"}'),
+    );
+
+    const err = await resolveConsent('co1', 'c1').catch((e) => e);
+
+    expect(err).toBeInstanceOf(ProviderCallError);
+    expect(err.code).toBe('PROVIDER_AUTH_EXPIRED');
+    expect(err.provider).toBe('briox');
+  });
+
+  it('maps Fortnox error_missing_license to PROVIDER_LICENSE_MISSING (not a revivable reconnect)', async () => {
+    const fortnoxConsent = { id: 'c2', company_id: 'co1', provider: 'fortnox', status: 1 };
+    mock.enqueue({ data: [fortnoxConsent] }); // consent lookup
+    mock.enqueue({ data: [expiredTokens] }); // expired token row
+
+    // Fortnox answers the token endpoint with error_missing_license when the
+    // customer's integration license has lapsed. Re-auth can't revive it — the
+    // license must be re-ordered first — so it gets its own code rather than the
+    // generic "reconnect" PROVIDER_AUTH_EXPIRED.
+    vi.mocked(refreshFortnoxToken).mockRejectedValueOnce(
+      new Error(
+        'Fortnox token refresh failed: 401 {"error":"error_missing_license","error_description":"The client credentials are invalid"}',
+      ),
+    );
+
+    const err = await resolveConsent('co1', 'c2').catch((e) => e);
+
+    expect(err).toBeInstanceOf(ProviderCallError);
+    expect(err.code).toBe('PROVIDER_LICENSE_MISSING');
+    expect(err.provider).toBe('fortnox');
+  });
+
+  it('keeps a Fortnox invalid_grant as PROVIDER_AUTH_EXPIRED (revivable by reconnect)', async () => {
+    const fortnoxConsent = { id: 'c2', company_id: 'co1', provider: 'fortnox', status: 1 };
+    mock.enqueue({ data: [fortnoxConsent] }); // consent lookup
+    mock.enqueue({ data: [expiredTokens] }); // expired token row
+
+    // A plain expired/revoked grant IS revivable by reconnecting — it must not
+    // be mis-mapped to the license code.
+    vi.mocked(refreshFortnoxToken).mockRejectedValueOnce(
+      new Error('Fortnox token refresh failed: 400 {"error":"invalid_grant"}'),
+    );
+
+    const err = await resolveConsent('co1', 'c2').catch((e) => e);
+
+    expect(err).toBeInstanceOf(ProviderCallError);
+    expect(err.code).toBe('PROVIDER_AUTH_EXPIRED');
+    expect(err.provider).toBe('fortnox');
+  });
 });