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>
2026-04-18 13:26:41 +02:00
parent 8ed943198f
commit 44082ff845
14 changed files with 2021 additions and 4 deletions
@@ -0,0 +1,137 @@
+-- Processing history (behandlingshistorik)
+-- Append-only event log recording every legally significant act per BFNAR 2013:2 kap 8.
+-- 7-year retention enforced at application layer (not DB trigger) to allow GDPR redaction.
+-- Immutable: UPDATE blocked via audit_log_immutable() trigger.
+--
+-- seq ordering: BIGSERIAL assigns at statement time, not commit time.
+-- Two concurrent transactions may produce seq values out of commit order.
+-- For legally meaningful ordering, use occurred_at. seq is a cursor for polling.
+
+-- =============================================================
+-- 1. Event type reference table
+-- =============================================================
+-- Adding a new event type = INSERT, no ALTER TABLE required.
+
+CREATE TABLE public.processing_event_types (
+  event_type TEXT PRIMARY KEY
+);
+
+ALTER TABLE public.processing_event_types ENABLE ROW LEVEL SECURITY;
+
+-- Readable by all authenticated users (reference data)
+CREATE POLICY "processing_event_types_select" ON public.processing_event_types
+  FOR SELECT USING (true);
+
+-- Seed the v0.2 event catalog (28 types)
+INSERT INTO public.processing_event_types (event_type) VALUES
+  -- Document stream
+  ('DocumentIngested'),
+  ('DocumentExtractionAttempted'),
+  ('DocumentClassified'),
+  ('DocumentRejected'),
+  ('DocumentArchived'),
+  ('DocumentSupersededByDuplicate'),
+  -- BankTransaction stream
+  ('BankTransactionIngested'),
+  ('BankTransactionEnriched'),
+  -- MatchProposal stream
+  ('MatchAttemptedDeterministic'),
+  ('MatchAttemptedLlm'),
+  ('MatchConfirmed'),
+  ('MatchRejected'),
+  -- Verifikation stream
+  ('ForslagCreated'),
+  ('ForslagMutated'),
+  ('VerifikationCommitted'),
+  ('RättelseverifikationIssued'),
+  ('ForslagAbandoned'),
+  -- CounterpartyTemplate stream
+  ('CounterpartyObserved'),
+  ('TemplateStrengthened'),
+  ('TemplateBroken'),
+  -- Period stream
+  ('PeriodCloseInitiated'),
+  ('PeriodClosed'),
+  ('PeriodReopened'),
+  -- Migration stream
+  ('MigrationInitiated'),
+  ('MigrationValidated'),
+  ('MigrationCommitted'),
+  -- System stream
+  ('TimingCeilingTriggered'),
+  ('RubricVersionPublished');
+
+-- =============================================================
+-- 2. Processing history table
+-- =============================================================
+
+CREATE TABLE public.processing_history (
+  event_id              UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  seq                   BIGSERIAL UNIQUE NOT NULL,
+  company_id            UUID NOT NULL REFERENCES public.companies(id) ON DELETE RESTRICT,
+  correlation_id        UUID NOT NULL,
+  causation_id          UUID REFERENCES public.processing_history(event_id),
+  aggregate_type        TEXT NOT NULL CHECK (aggregate_type IN (
+                          'Document',
+                          'BankTransaction',
+                          'MatchProposal',
+                          'Verifikation',
+                          'CounterpartyTemplate',
+                          'Period',
+                          'Migration',
+                          'System'
+                        )),
+  aggregate_id          UUID NOT NULL,
+  event_type            TEXT NOT NULL REFERENCES public.processing_event_types(event_type),
+  payload               JSONB NOT NULL DEFAULT '{}',
+  payload_schema_version SMALLINT NOT NULL DEFAULT 1,
+  actor                 JSONB NOT NULL,
+  rubric_version        TEXT,
+  occurred_at           TIMESTAMPTZ NOT NULL,
+  appended_at           TIMESTAMPTZ NOT NULL DEFAULT now()
+  -- No updated_at: append-only table
+);
+
+-- =============================================================
+-- 3. Row-level security
+-- =============================================================
+
+ALTER TABLE public.processing_history ENABLE ROW LEVEL SECURITY;
+
+-- SELECT: users can read their companies' processing history
+CREATE POLICY "processing_history_select" ON public.processing_history
+  FOR SELECT USING (company_id IN (SELECT public.user_company_ids()));
+
+-- No INSERT/UPDATE/DELETE policies for authenticated users.
+-- Writes via service role client only.
+
+-- =============================================================
+-- 4. Indexes
+-- =============================================================
+
+-- Aggregate history: "full history of this document/transaction/verifikation"
+CREATE INDEX idx_ph_aggregate
+  ON public.processing_history (company_id, aggregate_type, aggregate_id, seq);
+
+-- Event type filtering: "all VerifikationCommitted events for this company"
+CREATE INDEX idx_ph_company_event_type
+  ON public.processing_history (company_id, event_type, seq);
+
+-- Time range: "all events for this company in March 2026" + retention cleanup
+CREATE INDEX idx_ph_company_occurred
+  ON public.processing_history (company_id, occurred_at);
+
+-- =============================================================
+-- 5. Immutability trigger
+-- =============================================================
+-- Reuses audit_log_immutable() which unconditionally blocks all UPDATE operations.
+
+CREATE TRIGGER processing_history_no_update
+  BEFORE UPDATE ON public.processing_history
+  FOR EACH ROW EXECUTE FUNCTION public.audit_log_immutable();
+
+-- =============================================================
+-- 6. Schema reload
+-- =============================================================
+
+NOTIFY pgrst, 'reload schema';
@@ -0,0 +1,12 @@
+-- Add the missing BEFORE DELETE immutability trigger on processing_history.
+--
+-- Mirrors the pattern from migration 014 (audit_log) where both UPDATE and
+-- DELETE are blocked via audit_log_immutable(). Without this trigger the
+-- service role could silently remove rows, contradicting BFNAR 2013:2 kap 8
+-- behandlingshistorik immutability requirements.
+
+CREATE TRIGGER processing_history_no_delete
+  BEFORE DELETE ON public.processing_history
+  FOR EACH ROW EXECUTE FUNCTION public.audit_log_immutable();
+
+NOTIFY pgrst, 'reload schema';