Fix SIE multi-year P&L accumulation, Fortnox supplier filter, processing_history (#267)
* fix: prevent P&L accumulation when importing multi-year SIE files The opening-balance fallback summed all prior journal lines without distinguishing balance sheet (class 1-2) from P&L (class 3-8). When users imported one SIE file per year without running year-end closing between them, resultatkonton accumulated across years instead of resetting at each räkenskapsårsskifte. Reported by a customer. Skip class 3-8 in the fallback path. P&L accounts must reset to zero each fiscal year (årets resultat → 2099 → equity). Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix: only import unpaid supplier invoices from Fortnox Fortnox's /supplierinvoices list endpoint doesn't reliably expose FullyPaid, which caused historic paid invoices to be imported as unpaid. Switch to the ?filter=unpaid query and surface that scope in the migration options UI. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * feat: add processing_history table for behandlingshistorik Append-only event log per BFNAR 2013:2 kap 8. Includes: - processing_history table with seq, correlation/causation chaining, aggregate (Document/BankTransaction/MatchProposal/Verifikation/etc.), open event_type validated against processing_event_types registry. - Immutability via audit_log_immutable trigger (no UPDATE/DELETE). - RLS scoped to user_company_ids; writes via service role only. - appendProcessingHistory() helper with PII guard rejecting payloads containing personnummer/orgnr patterns. - Shared TS types in types/index.ts. No consumers wired yet — this is the persistence layer only. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * chore: add swedish-project-accounting skill Reference skill covering projektredovisning: dimensional tagging, WIP accounting, K2/K3 revenue recognition (successiv vinstavräkning, färdigställandemetoden), entreprenadavtal, BAS patterns (1470, 1620, 2420, 2450, 4970), and SIE4 #DIM 6 encoding. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix: rename processing_history migration to avoid timestamp collision Main already has 20260418120000_allow_retroactive_first_fiscal_year.sql from #265. Bumping this migration's timestamp to 20260418130000 to keep schema_migrations.version unique. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix: address Greptile review on processing_history - Add BEFORE DELETE immutability trigger so the service role can't silently remove rows. Mirrors the pattern from migration 014 (audit_log_no_update + audit_log_no_delete) and satisfies the immutability claim in BFNAR 2013:2 kap 8. Delivered as a follow-up migration since the original was already applied in some envs. - Tighten PII patterns with \b word boundaries to avoid false positives on Bankgiro numbers (123456-7890) and invoice references like 202312-1234. - Extend PII validation to actor.label, which previously bypassed the payload guard despite the docblock explicitly forbidding names/emails/personnummer there. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Opus 4.7
Claude Opus 4.7
parent
8ed943198f
commit
44082ff845
@@ -69,19 +69,50 @@ describe('getOpeningBalances', () => {
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opening_balance_entry_id: null,
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}
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it('computes balances from all prior entries', async () => {
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it('carries forward balance sheet accounts (class 1-2) only', async () => {
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mockFetchAllRows.mockResolvedValue([
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{ account_number: '1930', debit_amount: 100000, credit_amount: 5000 },
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{ account_number: '2440', debit_amount: 0, credit_amount: 25000 },
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// P&L accounts (class 3-8) must NOT carry forward — they reset
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// to zero each fiscal year via årets resultat.
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{ account_number: '3001', debit_amount: 0, credit_amount: 80000 },
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{ account_number: '5410', debit_amount: 12000, credit_amount: 0 },
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{ account_number: '8310', debit_amount: 0, credit_amount: 1500 },
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])
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const { balances, obEntryId } = await getOpeningBalances(supabase, 'company-1', period)
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expect(balances.get('1930')).toEqual({ debit: 100000, credit: 5000 })
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expect(balances.get('3001')).toEqual({ debit: 0, credit: 80000 })
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expect(balances.get('2440')).toEqual({ debit: 0, credit: 25000 })
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expect(balances.has('3001')).toBe(false)
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expect(balances.has('5410')).toBe(false)
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expect(balances.has('8310')).toBe(false)
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expect(obEntryId).toBeNull()
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})
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it('does not accumulate P&L across multi-year SIE imports', async () => {
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// Simulates importing SIE files for 2022 and 2023, then opening 2024:
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// BS movements over both years should net to a single IB; P&L from
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// both years must be discarded.
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mockFetchAllRows.mockResolvedValue([
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// 2022 IB + activity on a BS account
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{ account_number: '1930', debit_amount: 50000, credit_amount: 0 },
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{ account_number: '1930', debit_amount: 30000, credit_amount: 10000 },
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// 2023 activity on the same BS account
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{ account_number: '1930', debit_amount: 20000, credit_amount: 5000 },
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// 2022 + 2023 P&L activity that previously accumulated incorrectly
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{ account_number: '3001', debit_amount: 0, credit_amount: 200000 },
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{ account_number: '3001', debit_amount: 0, credit_amount: 250000 },
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{ account_number: '5410', debit_amount: 50000, credit_amount: 0 },
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])
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const { balances } = await getOpeningBalances(supabase, 'company-1', period)
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expect(balances.get('1930')).toEqual({ debit: 100000, credit: 15000 })
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expect(balances.has('3001')).toBe(false)
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expect(balances.has('5410')).toBe(false)
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})
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it('aggregates multiple lines per account', async () => {
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mockFetchAllRows.mockResolvedValue([
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{ account_number: '1510', debit_amount: 5000, credit_amount: 0 },
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@@ -77,6 +77,13 @@ export async function getOpeningBalances(
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)
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for (const line of priorLines) {
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// P&L accounts (class 3-8) reset to zero at each year transition —
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// their balances are absorbed into årets resultat (2099) and rolled
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// into equity. Carrying them forward as IB causes resultatkonton to
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// accumulate across years (BFNAR 2013:2 violation).
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const cls = parseInt(line.account_number.charAt(0), 10)
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if (cls >= 3 && cls <= 8) continue
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const existing = balances.get(line.account_number) || { debit: 0, credit: 0 }
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existing.debit += Number(line.debit_amount) || 0
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existing.credit += Number(line.credit_amount) || 0
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