feat(invoices): allow BAS class 1-3 posting-account overrides and complete the aktiekapital note (#1121)

- invoice/article posting-account overrides accept active class 1-3 accounts;
  class 1-2 (balance-sheet) accounts are rejected on VAT-bearing lines so the
  ruta 05 tax base always books to a 3xxx account
- shared posting-account regex across server schemas, pending-operation
  re-validation, and client forms
- share-capital settings (aktiekapital/antal_aktier) feed the annual-report
  note; kvotvarde derived per ABL 1 kap 6 $; all-or-nothing pair constraint
- signed per-rate VAT breakdown on credit-note PDFs; U+2212 to ASCII hyphen

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

lib/bookkeeping/__tests__/invoice-entries.test.ts

@@ -356,6 +356,34 @@ describe('createInvoiceJournalEntry: per-article revenue account override', () =
     expect(debit).toBe(1250)
   })
 
+  it('credits a selected liability account without treating the principal as revenue', async () => {
+    const invoice = makeInvoice({
+      subtotal: 10000,
+      vat_amount: 0,
+      total: 10000,
+      vat_treatment: 'exempt',
+      vat_rate: 0,
+      items: [
+        makeItem({
+          description: 'Återbetalningsbar deposition',
+          unit_price: 10000,
+          line_total: 10000,
+          vat_rate: 0,
+          vat_amount: 0,
+          revenue_account: '2897',
+        }),
+      ],
+    })
+
+    await createInvoiceJournalEntry(null as never, 'company-1', 'user-1', invoice)
+    const input = mockedCreateEntry.mock.calls[0][3]
+
+    expect(input.lines.find((line) => line.account_number === '1510')?.debit_amount).toBe(10000)
+    expect(input.lines.find((line) => line.account_number === '2897')?.credit_amount).toBe(10000)
+    expect(input.lines.some((line) => line.account_number.startsWith('3'))).toBe(false)
+    expect(input.lines.some((line) => line.account_number.startsWith('26'))).toBe(false)
+  })
+
   it('ignores a per-line override on reverse charge: revenue stays on 3308', async () => {
     const invoice = makeInvoice({
       subtotal: 5000,
@@ -535,6 +563,32 @@ describe('createInvoiceCashEntry: per-line VAT', () => {
     const totalCredit = input.lines.reduce((sum, l) => sum + l.credit_amount, 0)
     expect(totalDebit).toBe(totalCredit)
   })
+
+  it('cash method credits a selected liability account at payment', async () => {
+    const invoice = makeInvoice({
+      subtotal: 10000,
+      vat_amount: 0,
+      total: 10000,
+      vat_treatment: 'exempt',
+      items: [
+        makeItem({
+          description: 'Återbetalningsbar deposition',
+          unit_price: 10000,
+          line_total: 10000,
+          vat_rate: 0,
+          vat_amount: 0,
+          revenue_account: '2897',
+        }),
+      ],
+    })
+
+    await createInvoiceCashEntry(null as never, 'company-1', 'user-1', invoice, '2024-07-01')
+    const input = mockedCreateEntry.mock.calls[0][3]
+
+    expect(input.lines.find((line) => line.account_number === '1930')?.debit_amount).toBe(10000)
+    expect(input.lines.find((line) => line.account_number === '2897')?.credit_amount).toBe(10000)
+    expect(input.lines.some((line) => line.account_number.startsWith('3'))).toBe(false)
+  })
 })
 
 describe('createInvoiceJournalEntry: EUR foreign currency', () => {