feat(reports): split operational Resultatrapport/Balansrapport from formal Räkning views (#363)
* feat(reports): add Resultatrapport and Balansrapport (operational reports) Per user feedback (Anders Gengård): Swedish accounting practice (BFL 6 kap, ÅRL Bilaga 1-3) distinguishes operational reports (Resultatrapport / Balansrapport, used during the year for reconciliation, account-level detail with numbers) from formal statements (Resultaträkning / Balansräkning, part of årsbokslut/årsredovisning, ÅRL uppställningsform, no account numbers). Until now gnubok only had a hybrid version under "Bokslut" that did neither well. This adds the operational pair as their own reports under a new "Löpande rapporter" section on the Reports page. Resultaträkning and Balansräkning under "Bokslut" are kept untouched (their yellow ÅRL 2:7 § draft disclaimer stays — it's appropriate there). Saldobalans moves into the new operational section. Both new generators reuse generateTrialBalance — Balansrapport filters to classes 1-2 with IB/UB/förändring; Resultatrapport filters to classes 3-8, calls trial balance for the previous period (via fiscal_periods.previous_period_id) and joins per account so the user sees current vs prior side-by-side. Account 8999 is excluded the same way generateIncomeStatement excludes it. 13 new unit tests cover grouping, prior-period join, account-class exclusions, zero-row filtering, and the missing-period fallback. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * feat(reports): show Balanscheck on Balansrapport Addresses the most material PR review finding (raised by both the Swedish compliance bot and Greptile): BalansrapportReport returned total_assets_ub and total_equity_liabilities_ub but the UI never displayed them, so the user could not verify that books balance. generateBalansrapport now also returns: - beraknat_resultat = total_assets - total_eq_liab (Fortnox/Visma convention: residual on the balance side; equals current-year P&L during a running year, drops to 0 once year-end closing posts 8999 → 2099) - is_balanced from the underlying trial balance — that's the meaningful integrity check (a missing IB row or continuity break shows up as an imbalanced TB) UI gets a Balanscheck card showing the three totals plus a Balanserar / Balanserar ej verdict. Other PR review items (Föregående header polish, inline subtotal diff rounding, class-8 filter scope, 2099 caveat, terminology disclaimer) are non-blocking and deferred. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix(reports): correct BAS class labels and add bokslut caveat Addresses three findings from the Swedish compliance bot's review of the prior commit: - Class 6 label dropped the informal '(forts.)' marker — '6 Övriga externa kostnader' is the BAS-correct heading. - Balansrapport class 2 label expanded to 'Eget kapital, obeskattade reserver, avsättningar och skulder' to match ÅRL Bilaga 1. The old label hid 21xx (periodiseringsfond, överavskrivningar) and 22xx (avsättningar) which matter for AB users. - Beräknat resultat row in the Balanscheck card now reads 'Beräknat resultat (ej bokslutsjusterat)' so the residual is not misread as a confirmed profit figure pre-closing. Skipped the bot's 8910/8999 finding: 8910 is 'Skatt på årets resultat' (regular tax expense), not a closing account; 8999 is the only BAS closing account, so the existing exclusion is correct. 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
a0485ca1c1
commit
4822649c26
@@ -23,6 +23,8 @@ import type {
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TrialBalanceRow,
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IncomeStatementReport,
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BalanceSheetReport,
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ResultatrapportReport,
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BalansrapportReport,
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VatDeclaration,
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VatPeriodType,
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} from '@/types'
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@@ -39,6 +41,8 @@ interface DrillDownStep {
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}
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const TAB_LABELS: Record<string, string> = {
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'resultatrapport': 'Resultatrapport',
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'balansrapport': 'Balansrapport',
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'trial-balance': 'Saldobalans',
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'income-statement': 'Resultaträkning',
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'balance-sheet': 'Balansräkning',
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@@ -47,7 +51,7 @@ const TAB_LABELS: Record<string, string> = {
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export default function ReportsPage() {
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const [selectedPeriod, setSelectedPeriod] = useState('')
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const [activeTab, setActiveTab] = useState('trial-balance')
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const [activeTab, setActiveTab] = useState('resultatrapport')
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const [isLoadingInit, setIsLoadingInit] = useState(true)
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const { company } = useCompany()
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@@ -170,8 +174,12 @@ export default function ReportsPage() {
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onChange={(e) => handleTabChange(e.target.value)}
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className="w-full rounded-md border border-input bg-background px-3 py-2 text-sm"
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>
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<optgroup label="Bokslut">
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<optgroup label="Löpande rapporter">
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<option value="resultatrapport">Resultatrapport</option>
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<option value="balansrapport">Balansrapport</option>
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<option value="trial-balance">Saldobalans</option>
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</optgroup>
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<optgroup label="Bokslut">
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<option value="income-statement">Resultaträkning</option>
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<option value="balance-sheet">Balansräkning</option>
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</optgroup>
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@@ -193,14 +201,29 @@ export default function ReportsPage() {
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</div>
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{/* Desktop: inline grouped tab navigation */}
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<div className="hidden sm:grid sm:grid-cols-[auto_1px_auto_1px_auto_1px_auto] items-stretch mb-5 rounded-xl border border-border bg-card shadow-sm">
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<div className="hidden sm:grid sm:grid-cols-[auto_1px_auto_1px_auto_1px_auto_1px_auto] items-stretch mb-5 rounded-xl border border-border bg-card shadow-sm">
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{/* Löpande rapporter */}
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<div className="flex flex-col gap-3 px-5 py-4">
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<span className="text-[11px] font-semibold text-muted-foreground/80 uppercase tracking-[0.1em]">Löpande rapporter</span>
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<TabsList className="flex flex-col h-auto bg-transparent p-0 gap-1 items-start">
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<TabsTrigger value="resultatrapport" className="w-full justify-start text-[13px]">
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Resultatrapport
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</TabsTrigger>
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<TabsTrigger value="balansrapport" className="w-full justify-start text-[13px]">
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Balansrapport
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</TabsTrigger>
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<TabsTrigger value="trial-balance" className="w-full justify-start text-[13px]">
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Saldobalans
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</TabsTrigger>
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</TabsList>
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</div>
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<div className="bg-border" />
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{/* Bokslut */}
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<div className="flex flex-col gap-3 px-5 py-4">
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<span className="text-[11px] font-semibold text-muted-foreground/80 uppercase tracking-[0.1em]">Bokslut</span>
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<TabsList className="flex flex-col h-auto bg-transparent p-0 gap-1 items-start">
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<TabsTrigger value="trial-balance" className="w-full justify-start text-[13px]">
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Saldobalans
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</TabsTrigger>
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<TabsTrigger value="income-statement" className="w-full justify-start text-[13px]">
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Resultaträkning
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</TabsTrigger>
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@@ -266,6 +289,12 @@ export default function ReportsPage() {
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</div>
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</div>
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<TabsContent value="resultatrapport">
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<ResultatrapportView periodId={selectedPeriod} onNavigateToAccount={navigateToAccount} />
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</TabsContent>
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<TabsContent value="balansrapport">
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<BalansrapportView periodId={selectedPeriod} onNavigateToAccount={navigateToAccount} />
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</TabsContent>
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<TabsContent value="trial-balance">
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<TrialBalanceView periodId={selectedPeriod} onNavigateToAccount={navigateToAccount} />
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</TabsContent>
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@@ -827,6 +856,278 @@ function BalanceSheetView({ periodId, onNavigateToAccount }: { periodId: string;
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)
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}
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function ResultatrapportView({ periodId, onNavigateToAccount }: { periodId: string; onNavigateToAccount: (account: string) => void }) {
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const [data, setData] = useState<ResultatrapportReport | null>(null)
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const [loading, setLoading] = useState(true)
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const [error, setError] = useState<string | null>(null)
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useEffect(() => {
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setLoading(true)
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setError(null)
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fetch(`/api/reports/resultatrapport?period_id=${periodId}`)
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.then((res) => res.json())
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.then((result) => {
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if (result.error) {
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setError(result.error)
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} else {
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setData(result.data)
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}
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setLoading(false)
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})
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.catch(() => {
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setError('Kunde inte hämta resultatrapport')
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setLoading(false)
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})
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}, [periodId])
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if (loading) {
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return (
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<Card>
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<CardContent className="p-8 text-center text-muted-foreground">
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Laddar resultatrapport...
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</CardContent>
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</Card>
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)
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}
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if (error) {
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return (
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<Card>
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<CardContent className="p-8 text-center text-destructive">
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<AlertCircle className="h-6 w-6 mx-auto mb-2" />
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{error}
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</CardContent>
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</Card>
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)
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}
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if (!data || data.groups.length === 0) {
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return (
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<Card>
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<CardContent className="p-8 text-center text-muted-foreground">
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Inga bokförda intäkter eller kostnader i denna period.
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</CardContent>
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</Card>
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)
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}
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const hasPrior = data.prior_period !== null
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return (
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<div className="space-y-4">
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<Card>
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<CardContent className="p-0">
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<div className="overflow-x-auto">
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<table className="w-full text-sm">
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<thead>
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<tr className="border-b text-[11px] uppercase tracking-wider text-muted-foreground">
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<th className="text-left font-medium px-4 py-2 w-20">Konto</th>
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<th className="text-left font-medium px-4 py-2">Kontonamn</th>
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<th className="text-right font-medium px-4 py-2 w-32 tabular-nums">Innevarande</th>
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<th className="text-right font-medium px-4 py-2 w-32 tabular-nums">Föregående</th>
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</tr>
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</thead>
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<tbody>
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{data.groups.map((group) => (
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<React.Fragment key={group.class}>
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<tr className="bg-muted/30">
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<td colSpan={4} className="px-4 py-2 text-[12px] font-semibold text-muted-foreground">
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{group.class_label}
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</td>
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</tr>
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{group.rows.map((row) => (
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<tr
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key={row.account_number}
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className="border-b last:border-0 cursor-pointer hover:bg-muted/50 transition-colors"
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onClick={() => onNavigateToAccount(row.account_number)}
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>
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<td className="px-4 py-1.5">
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<AccountNumber number={row.account_number} name={row.account_name} />
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</td>
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<td className="px-4 py-1.5">{row.account_name}</td>
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<td className="px-4 py-1.5 text-right tabular-nums">{formatAmount(row.current_period)}</td>
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<td className="px-4 py-1.5 text-right tabular-nums text-muted-foreground">
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{hasPrior ? formatAmount(row.prior_period) : '—'}
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</td>
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</tr>
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))}
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<tr className="border-b font-medium">
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<td colSpan={2} className="px-4 py-1.5 text-right text-muted-foreground">
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Summa
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</td>
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<td className="px-4 py-1.5 text-right tabular-nums">{formatAmount(group.subtotal_current)}</td>
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<td className="px-4 py-1.5 text-right tabular-nums text-muted-foreground">
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{hasPrior ? formatAmount(group.subtotal_prior) : '—'}
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</td>
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</tr>
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</React.Fragment>
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))}
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</tbody>
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</table>
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</div>
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</CardContent>
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</Card>
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<Card className="border-2">
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<CardContent className="py-4">
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<div className="grid grid-cols-[1fr_auto_auto] gap-x-6 items-baseline">
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<span className="font-bold text-lg">Beräknat resultat</span>
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<span className={`tabular-nums font-bold text-lg w-32 text-right ${data.net_result_current >= 0 ? 'text-success' : 'text-destructive'}`}>
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{formatAmount(data.net_result_current)} kr
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</span>
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<span className="tabular-nums text-base text-muted-foreground w-32 text-right">
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{hasPrior ? `${formatAmount(data.net_result_prior)} kr` : '—'}
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</span>
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</div>
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</CardContent>
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</Card>
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</div>
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)
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}
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function BalansrapportView({ periodId, onNavigateToAccount }: { periodId: string; onNavigateToAccount: (account: string) => void }) {
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const [data, setData] = useState<BalansrapportReport | null>(null)
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const [loading, setLoading] = useState(true)
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const [error, setError] = useState<string | null>(null)
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useEffect(() => {
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setLoading(true)
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setError(null)
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fetch(`/api/reports/balansrapport?period_id=${periodId}`)
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.then((res) => res.json())
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.then((result) => {
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if (result.error) {
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setError(result.error)
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} else {
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setData(result.data)
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}
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setLoading(false)
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})
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.catch(() => {
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setError('Kunde inte hämta balansrapport')
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setLoading(false)
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})
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}, [periodId])
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if (loading) {
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return (
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<Card>
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<CardContent className="p-8 text-center text-muted-foreground">
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Laddar balansrapport...
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</CardContent>
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</Card>
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)
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}
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if (error) {
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return (
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<Card>
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<CardContent className="p-8 text-center text-destructive">
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<AlertCircle className="h-6 w-6 mx-auto mb-2" />
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{error}
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</CardContent>
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</Card>
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)
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}
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if (!data || data.groups.length === 0) {
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return (
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<Card>
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<CardContent className="p-8 text-center text-muted-foreground">
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Inga balansposter i denna period.
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</CardContent>
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</Card>
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)
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}
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return (
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<div className="space-y-4">
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<Card>
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<CardContent className="p-0">
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<div className="overflow-x-auto">
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<table className="w-full text-sm">
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<thead>
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<tr className="border-b text-[11px] uppercase tracking-wider text-muted-foreground">
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<th className="text-left font-medium px-4 py-2 w-20">Konto</th>
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<th className="text-left font-medium px-4 py-2">Kontonamn</th>
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<th className="text-right font-medium px-4 py-2 w-32 tabular-nums">Ingående balans</th>
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<th className="text-right font-medium px-4 py-2 w-32 tabular-nums">Utgående balans</th>
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<th className="text-right font-medium px-4 py-2 w-32 tabular-nums">Förändring</th>
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</tr>
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</thead>
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<tbody>
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{data.groups.map((group) => (
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<React.Fragment key={group.class}>
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<tr className="bg-muted/30">
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<td colSpan={5} className="px-4 py-2 text-[12px] font-semibold text-muted-foreground">
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{group.class_label}
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</td>
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</tr>
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{group.rows.map((row) => (
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<tr
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key={row.account_number}
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className="border-b last:border-0 cursor-pointer hover:bg-muted/50 transition-colors"
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onClick={() => onNavigateToAccount(row.account_number)}
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>
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<td className="px-4 py-1.5">
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<AccountNumber number={row.account_number} name={row.account_name} />
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</td>
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<td className="px-4 py-1.5">{row.account_name}</td>
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<td className="px-4 py-1.5 text-right tabular-nums text-muted-foreground">{formatAmount(row.ib)}</td>
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<td className="px-4 py-1.5 text-right tabular-nums">{formatAmount(row.ub)}</td>
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<td className="px-4 py-1.5 text-right tabular-nums text-muted-foreground">{formatAmount(row.period_change)}</td>
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</tr>
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))}
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<tr className="border-b font-medium">
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<td colSpan={2} className="px-4 py-1.5 text-right text-muted-foreground">
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Summa
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</td>
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<td className="px-4 py-1.5 text-right tabular-nums text-muted-foreground">{formatAmount(group.subtotal_ib)}</td>
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<td className="px-4 py-1.5 text-right tabular-nums">{formatAmount(group.subtotal_ub)}</td>
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<td className="px-4 py-1.5 text-right tabular-nums text-muted-foreground">
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{formatAmount(group.subtotal_ub - group.subtotal_ib)}
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</td>
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</tr>
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</React.Fragment>
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))}
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</tbody>
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</table>
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</div>
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</CardContent>
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</Card>
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<Card className="border-2">
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<CardContent className="py-4 space-y-2">
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<div className="flex justify-between text-sm">
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<span className="text-muted-foreground">Summa tillgångar</span>
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<span className="tabular-nums">{formatAmount(data.total_assets_ub)} kr</span>
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</div>
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<div className="flex justify-between text-sm">
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<span className="text-muted-foreground">Summa eget kapital, reserver, avsättningar och skulder</span>
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<span className="tabular-nums">{formatAmount(data.total_equity_liabilities_ub)} kr</span>
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</div>
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<div className="flex justify-between text-sm">
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<span className="text-muted-foreground">Beräknat resultat (ej bokslutsjusterat)</span>
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<span className="tabular-nums">{formatAmount(data.beraknat_resultat)} kr</span>
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</div>
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<div className="flex justify-between items-center pt-2 border-t">
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<span className="font-bold text-lg">Balanscheck</span>
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{data.is_balanced ? (
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<Badge className="bg-success/10 text-success text-base px-3 py-1">
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Balanserar
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</Badge>
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) : (
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<Badge variant="destructive" className="text-base px-3 py-1">
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Balanserar ej
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</Badge>
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)}
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</div>
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</CardContent>
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</Card>
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</div>
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)
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}
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function ReportSectionTable({
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sections,
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negate,
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@@ -0,0 +1,32 @@
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import { createClient } from '@/lib/supabase/server'
|
||||
import { NextResponse } from 'next/server'
|
||||
import { generateBalansrapport } from '@/lib/reports/balansrapport'
|
||||
import { requireCompanyId } from '@/lib/company/context'
|
||||
|
||||
export async function GET(request: Request) {
|
||||
const supabase = await createClient()
|
||||
const { data: { user } } = await supabase.auth.getUser()
|
||||
|
||||
if (!user) {
|
||||
return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
|
||||
}
|
||||
|
||||
const companyId = await requireCompanyId(supabase, user.id)
|
||||
|
||||
const { searchParams } = new URL(request.url)
|
||||
const periodId = searchParams.get('period_id')
|
||||
|
||||
if (!periodId) {
|
||||
return NextResponse.json({ error: 'period_id is required' }, { status: 400 })
|
||||
}
|
||||
|
||||
try {
|
||||
const result = await generateBalansrapport(supabase, companyId, periodId)
|
||||
return NextResponse.json({ data: result })
|
||||
} catch (err) {
|
||||
return NextResponse.json(
|
||||
{ error: err instanceof Error ? err.message : 'Failed to generate balansrapport' },
|
||||
{ status: 500 }
|
||||
)
|
||||
}
|
||||
}
|
||||
@@ -0,0 +1,32 @@
|
||||
import { createClient } from '@/lib/supabase/server'
|
||||
import { NextResponse } from 'next/server'
|
||||
import { generateResultatrapport } from '@/lib/reports/resultatrapport'
|
||||
import { requireCompanyId } from '@/lib/company/context'
|
||||
|
||||
export async function GET(request: Request) {
|
||||
const supabase = await createClient()
|
||||
const { data: { user } } = await supabase.auth.getUser()
|
||||
|
||||
if (!user) {
|
||||
return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
|
||||
}
|
||||
|
||||
const companyId = await requireCompanyId(supabase, user.id)
|
||||
|
||||
const { searchParams } = new URL(request.url)
|
||||
const periodId = searchParams.get('period_id')
|
||||
|
||||
if (!periodId) {
|
||||
return NextResponse.json({ error: 'period_id is required' }, { status: 400 })
|
||||
}
|
||||
|
||||
try {
|
||||
const result = await generateResultatrapport(supabase, companyId, periodId)
|
||||
return NextResponse.json({ data: result })
|
||||
} catch (err) {
|
||||
return NextResponse.json(
|
||||
{ error: err instanceof Error ? err.message : 'Failed to generate resultatrapport' },
|
||||
{ status: 500 }
|
||||
)
|
||||
}
|
||||
}
|
||||
@@ -0,0 +1,291 @@
|
||||
import { describe, it, expect, vi, beforeEach } from 'vitest'
|
||||
|
||||
vi.mock('../trial-balance', () => ({
|
||||
generateTrialBalance: vi.fn(),
|
||||
}))
|
||||
|
||||
import { generateBalansrapport } from '../balansrapport'
|
||||
import { generateTrialBalance } from '../trial-balance'
|
||||
import { createQueuedMockSupabase } from '@/tests/helpers'
|
||||
import type { TrialBalanceRow } from '@/types'
|
||||
|
||||
const mockTrialBalance = vi.mocked(generateTrialBalance)
|
||||
|
||||
beforeEach(() => {
|
||||
vi.clearAllMocks()
|
||||
})
|
||||
|
||||
function makeRow(overrides: Partial<TrialBalanceRow>): TrialBalanceRow {
|
||||
return {
|
||||
account_number: '1930',
|
||||
account_name: 'Bank',
|
||||
account_class: 1,
|
||||
opening_debit: 0,
|
||||
opening_credit: 0,
|
||||
period_debit: 0,
|
||||
period_credit: 0,
|
||||
closing_debit: 0,
|
||||
closing_credit: 0,
|
||||
...overrides,
|
||||
}
|
||||
}
|
||||
|
||||
function tb(rows: TrialBalanceRow[]) {
|
||||
const totalDebit = rows.reduce((s, r) => s + r.closing_debit, 0)
|
||||
const totalCredit = rows.reduce((s, r) => s + r.closing_credit, 0)
|
||||
return {
|
||||
rows,
|
||||
totalDebit: Math.round(totalDebit * 100) / 100,
|
||||
totalCredit: Math.round(totalCredit * 100) / 100,
|
||||
isBalanced: Math.abs(totalDebit - totalCredit) < 0.01,
|
||||
}
|
||||
}
|
||||
|
||||
describe('generateBalansrapport', () => {
|
||||
it('groups balance accounts into class 1 (assets) and class 2 (equity & liabilities)', async () => {
|
||||
const q = createQueuedMockSupabase()
|
||||
q.enqueue({
|
||||
data: { period_start: '2026-01-01', period_end: '2026-12-31' },
|
||||
error: null,
|
||||
})
|
||||
|
||||
mockTrialBalance.mockResolvedValueOnce(
|
||||
tb([
|
||||
makeRow({
|
||||
account_number: '1930',
|
||||
account_name: 'Bank',
|
||||
account_class: 1,
|
||||
opening_debit: 50000,
|
||||
opening_credit: 0,
|
||||
closing_debit: 75000,
|
||||
closing_credit: 0,
|
||||
}),
|
||||
makeRow({
|
||||
account_number: '1510',
|
||||
account_name: 'Kundfordringar',
|
||||
account_class: 1,
|
||||
opening_debit: 10000,
|
||||
opening_credit: 0,
|
||||
closing_debit: 12500,
|
||||
closing_credit: 0,
|
||||
}),
|
||||
makeRow({
|
||||
account_number: '2440',
|
||||
account_name: 'Lev.skulder',
|
||||
account_class: 2,
|
||||
opening_credit: 8000,
|
||||
opening_debit: 0,
|
||||
closing_credit: 15000,
|
||||
closing_debit: 0,
|
||||
}),
|
||||
makeRow({
|
||||
account_number: '2099',
|
||||
account_name: 'Årets resultat',
|
||||
account_class: 2,
|
||||
opening_credit: 52000,
|
||||
opening_debit: 0,
|
||||
closing_credit: 72500,
|
||||
closing_debit: 0,
|
||||
}),
|
||||
])
|
||||
)
|
||||
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1')
|
||||
|
||||
expect(report.groups).toHaveLength(2)
|
||||
expect(report.groups[0].class).toBe(1)
|
||||
expect(report.groups[1].class).toBe(2)
|
||||
|
||||
// Assets sorted by account number
|
||||
const assets = report.groups[0]
|
||||
expect(assets.rows.map((r) => r.account_number)).toEqual(['1510', '1930'])
|
||||
expect(assets.rows[1]).toEqual({
|
||||
account_number: '1930',
|
||||
account_name: 'Bank',
|
||||
ib: 50000,
|
||||
ub: 75000,
|
||||
period_change: 25000,
|
||||
})
|
||||
expect(assets.subtotal_ib).toBe(60000)
|
||||
expect(assets.subtotal_ub).toBe(87500)
|
||||
|
||||
// Equity & liabilities — credit-positive
|
||||
const equity = report.groups[1]
|
||||
expect(equity.rows[0]).toEqual({
|
||||
account_number: '2099',
|
||||
account_name: 'Årets resultat',
|
||||
ib: 52000,
|
||||
ub: 72500,
|
||||
period_change: 20500,
|
||||
})
|
||||
expect(equity.subtotal_ub).toBe(87500)
|
||||
|
||||
expect(report.total_assets_ub).toBe(87500)
|
||||
expect(report.total_equity_liabilities_ub).toBe(87500)
|
||||
// 2099 already absorbs prior+current result, residual is 0
|
||||
expect(report.beraknat_resultat).toBe(0)
|
||||
expect(report.is_balanced).toBe(true)
|
||||
})
|
||||
|
||||
it('beräknat resultat equals total_assets - total_eq_liab during running year', async () => {
|
||||
const q = createQueuedMockSupabase()
|
||||
q.enqueue({
|
||||
data: { period_start: '2026-01-01', period_end: '2026-12-31' },
|
||||
error: null,
|
||||
})
|
||||
|
||||
// Mid-year, before any 2099 update: assets 80 000, liabs 30 000.
|
||||
// P&L (3001 - 5010) = 50 000 sits in P&L accounts and equals the residual.
|
||||
mockTrialBalance.mockResolvedValueOnce(
|
||||
tb([
|
||||
makeRow({ account_number: '1930', account_name: 'Bank', account_class: 1, closing_debit: 80000 }),
|
||||
makeRow({ account_number: '2440', account_name: 'Lev.skuld', account_class: 2, closing_credit: 30000 }),
|
||||
makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 70000 }),
|
||||
makeRow({ account_number: '5010', account_name: 'Rent', account_class: 5, closing_debit: 20000 }),
|
||||
])
|
||||
)
|
||||
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1')
|
||||
|
||||
expect(report.total_assets_ub).toBe(80000)
|
||||
expect(report.total_equity_liabilities_ub).toBe(30000)
|
||||
expect(report.beraknat_resultat).toBe(50000)
|
||||
// Trial balance still balances — double-entry guarantees this.
|
||||
expect(report.is_balanced).toBe(true)
|
||||
})
|
||||
|
||||
it('is_balanced reflects trial balance balance state', async () => {
|
||||
const q = createQueuedMockSupabase()
|
||||
q.enqueue({
|
||||
data: { period_start: '2026-01-01', period_end: '2026-12-31' },
|
||||
error: null,
|
||||
})
|
||||
|
||||
// Manually construct an unbalanced trial balance (in practice the DB
|
||||
// trigger prevents this, but a continuity break or missing IB row would
|
||||
// surface here).
|
||||
mockTrialBalance.mockResolvedValueOnce({
|
||||
rows: [
|
||||
makeRow({ account_number: '1930', account_name: 'Bank', account_class: 1, closing_debit: 80000 }),
|
||||
makeRow({ account_number: '2440', account_name: 'Lev.skuld', account_class: 2, closing_credit: 70000 }),
|
||||
],
|
||||
totalDebit: 80000,
|
||||
totalCredit: 70000,
|
||||
isBalanced: false,
|
||||
})
|
||||
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1')
|
||||
|
||||
expect(report.is_balanced).toBe(false)
|
||||
})
|
||||
|
||||
it('ignores P&L accounts (class 3-8)', async () => {
|
||||
const q = createQueuedMockSupabase()
|
||||
q.enqueue({
|
||||
data: { period_start: '2026-01-01', period_end: '2026-12-31' },
|
||||
error: null,
|
||||
})
|
||||
|
||||
mockTrialBalance.mockResolvedValueOnce(
|
||||
tb([
|
||||
makeRow({ account_number: '1930', account_name: 'Bank', account_class: 1, closing_debit: 10000 }),
|
||||
makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 50000 }),
|
||||
makeRow({ account_number: '5010', account_name: 'Rent', account_class: 5, closing_debit: 8000 }),
|
||||
makeRow({ account_number: '8410', account_name: 'Räntekostnad', account_class: 8, closing_debit: 100 }),
|
||||
])
|
||||
)
|
||||
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1')
|
||||
|
||||
expect(report.groups).toHaveLength(1)
|
||||
expect(report.groups[0].class).toBe(1)
|
||||
expect(report.groups[0].rows.map((r) => r.account_number)).toEqual(['1930'])
|
||||
})
|
||||
|
||||
it('drops accounts where both IB and UB are zero', async () => {
|
||||
const q = createQueuedMockSupabase()
|
||||
q.enqueue({
|
||||
data: { period_start: '2026-01-01', period_end: '2026-12-31' },
|
||||
error: null,
|
||||
})
|
||||
|
||||
mockTrialBalance.mockResolvedValueOnce(
|
||||
tb([
|
||||
makeRow({ account_number: '1930', account_name: 'Bank', account_class: 1, closing_debit: 10000 }),
|
||||
makeRow({ account_number: '1940', account_name: 'Inactive', account_class: 1 }),
|
||||
])
|
||||
)
|
||||
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1')
|
||||
|
||||
expect(report.groups[0].rows).toHaveLength(1)
|
||||
expect(report.groups[0].rows[0].account_number).toBe('1930')
|
||||
})
|
||||
|
||||
it('handles accounts that closed during the period (UB=0, IB>0)', async () => {
|
||||
const q = createQueuedMockSupabase()
|
||||
q.enqueue({
|
||||
data: { period_start: '2026-01-01', period_end: '2026-12-31' },
|
||||
error: null,
|
||||
})
|
||||
|
||||
mockTrialBalance.mockResolvedValueOnce(
|
||||
tb([
|
||||
makeRow({
|
||||
account_number: '1510',
|
||||
account_name: 'Kundfordran (betald)',
|
||||
account_class: 1,
|
||||
opening_debit: 10000,
|
||||
period_credit: 10000,
|
||||
closing_debit: 10000,
|
||||
closing_credit: 10000,
|
||||
}),
|
||||
])
|
||||
)
|
||||
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1')
|
||||
|
||||
expect(report.groups[0].rows[0]).toEqual({
|
||||
account_number: '1510',
|
||||
account_name: 'Kundfordran (betald)',
|
||||
ib: 10000,
|
||||
ub: 0,
|
||||
period_change: -10000,
|
||||
})
|
||||
})
|
||||
|
||||
it('throws when fiscal period not found', async () => {
|
||||
const q = createQueuedMockSupabase()
|
||||
q.enqueue({ data: null, error: null })
|
||||
|
||||
await expect(
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
generateBalansrapport(q.supabase as any, 'company-1', 'missing')
|
||||
).rejects.toThrow('Fiscal period not found')
|
||||
})
|
||||
|
||||
it('returns empty groups when there are no balance accounts at all', async () => {
|
||||
const q = createQueuedMockSupabase()
|
||||
q.enqueue({
|
||||
data: { period_start: '2026-01-01', period_end: '2026-12-31' },
|
||||
error: null,
|
||||
})
|
||||
|
||||
mockTrialBalance.mockResolvedValueOnce(tb([]))
|
||||
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1')
|
||||
|
||||
expect(report.groups).toEqual([])
|
||||
expect(report.total_assets_ub).toBe(0)
|
||||
expect(report.total_equity_liabilities_ub).toBe(0)
|
||||
expect(report.beraknat_resultat).toBe(0)
|
||||
expect(report.is_balanced).toBe(true)
|
||||
})
|
||||
})
|
||||
@@ -0,0 +1,231 @@
|
||||
import { describe, it, expect, vi, beforeEach } from 'vitest'
|
||||
|
||||
vi.mock('../trial-balance', () => ({
|
||||
generateTrialBalance: vi.fn(),
|
||||
}))
|
||||
|
||||
import { generateResultatrapport } from '../resultatrapport'
|
||||
import { generateTrialBalance } from '../trial-balance'
|
||||
import { createQueuedMockSupabase } from '@/tests/helpers'
|
||||
import type { TrialBalanceRow } from '@/types'
|
||||
|
||||
const mockTrialBalance = vi.mocked(generateTrialBalance)
|
||||
|
||||
beforeEach(() => {
|
||||
vi.clearAllMocks()
|
||||
})
|
||||
|
||||
function makeRow(overrides: Partial<TrialBalanceRow>): TrialBalanceRow {
|
||||
return {
|
||||
account_number: '3001',
|
||||
account_name: 'Test',
|
||||
account_class: 3,
|
||||
opening_debit: 0,
|
||||
opening_credit: 0,
|
||||
period_debit: 0,
|
||||
period_credit: 0,
|
||||
closing_debit: 0,
|
||||
closing_credit: 0,
|
||||
...overrides,
|
||||
}
|
||||
}
|
||||
|
||||
function tb(rows: TrialBalanceRow[]) {
|
||||
const totalDebit = rows.reduce((s, r) => s + r.closing_debit, 0)
|
||||
const totalCredit = rows.reduce((s, r) => s + r.closing_credit, 0)
|
||||
return {
|
||||
rows,
|
||||
totalDebit: Math.round(totalDebit * 100) / 100,
|
||||
totalCredit: Math.round(totalCredit * 100) / 100,
|
||||
isBalanced: Math.abs(totalDebit - totalCredit) < 0.01,
|
||||
}
|
||||
}
|
||||
|
||||
describe('generateResultatrapport', () => {
|
||||
it('groups P&L accounts by class with current and prior period values', async () => {
|
||||
const q = createQueuedMockSupabase()
|
||||
q.enqueue({
|
||||
data: { period_start: '2026-01-01', period_end: '2026-12-31', previous_period_id: null },
|
||||
error: null,
|
||||
})
|
||||
|
||||
mockTrialBalance.mockResolvedValueOnce(
|
||||
tb([
|
||||
makeRow({ account_number: '3001', account_name: 'Försäljning 25%', account_class: 3, closing_credit: 100000 }),
|
||||
makeRow({ account_number: '5010', account_name: 'Lokalhyra', account_class: 5, closing_debit: 30000 }),
|
||||
makeRow({ account_number: '7210', account_name: 'Löner', account_class: 7, closing_debit: 50000 }),
|
||||
])
|
||||
)
|
||||
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const report = await generateResultatrapport(q.supabase as any, 'company-1', 'period-1')
|
||||
|
||||
expect(report.groups).toHaveLength(3)
|
||||
expect(report.groups.map((g) => g.class)).toEqual([3, 5, 7])
|
||||
expect(report.groups[0].rows[0]).toEqual({
|
||||
account_number: '3001',
|
||||
account_name: 'Försäljning 25%',
|
||||
current_period: 100000,
|
||||
prior_period: 0,
|
||||
})
|
||||
// Expense rows shown as negative (credit - debit)
|
||||
expect(report.groups[1].rows[0].current_period).toBe(-30000)
|
||||
expect(report.groups[2].rows[0].current_period).toBe(-50000)
|
||||
|
||||
// Net result = revenue - expenses = 100000 - 30000 - 50000 = 20000
|
||||
expect(report.net_result_current).toBe(20000)
|
||||
expect(report.net_result_prior).toBe(0)
|
||||
expect(report.prior_period).toBeNull()
|
||||
})
|
||||
|
||||
it('joins prior-period values onto current accounts', async () => {
|
||||
const q = createQueuedMockSupabase()
|
||||
q.enqueue({
|
||||
data: { period_start: '2026-01-01', period_end: '2026-12-31', previous_period_id: 'period-0' },
|
||||
error: null,
|
||||
})
|
||||
q.enqueue({
|
||||
data: { period_start: '2025-01-01', period_end: '2025-12-31' },
|
||||
error: null,
|
||||
})
|
||||
|
||||
mockTrialBalance
|
||||
.mockResolvedValueOnce(
|
||||
tb([
|
||||
makeRow({ account_number: '3001', account_name: 'Försäljning', account_class: 3, closing_credit: 200000 }),
|
||||
makeRow({ account_number: '5010', account_name: 'Lokalhyra', account_class: 5, closing_debit: 60000 }),
|
||||
])
|
||||
)
|
||||
.mockResolvedValueOnce(
|
||||
tb([
|
||||
makeRow({ account_number: '3001', account_name: 'Försäljning', account_class: 3, closing_credit: 150000 }),
|
||||
makeRow({ account_number: '5010', account_name: 'Lokalhyra', account_class: 5, closing_debit: 45000 }),
|
||||
])
|
||||
)
|
||||
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const report = await generateResultatrapport(q.supabase as any, 'company-1', 'period-1')
|
||||
|
||||
const revenueRow = report.groups[0].rows[0]
|
||||
expect(revenueRow.current_period).toBe(200000)
|
||||
expect(revenueRow.prior_period).toBe(150000)
|
||||
|
||||
const expenseRow = report.groups[1].rows[0]
|
||||
expect(expenseRow.current_period).toBe(-60000)
|
||||
expect(expenseRow.prior_period).toBe(-45000)
|
||||
|
||||
expect(report.net_result_current).toBe(140000)
|
||||
expect(report.net_result_prior).toBe(105000)
|
||||
expect(report.prior_period).toEqual({ start: '2025-01-01', end: '2025-12-31' })
|
||||
})
|
||||
|
||||
it('includes accounts that exist only in prior period (with current=0)', async () => {
|
||||
const q = createQueuedMockSupabase()
|
||||
q.enqueue({
|
||||
data: { period_start: '2026-01-01', period_end: '2026-12-31', previous_period_id: 'period-0' },
|
||||
error: null,
|
||||
})
|
||||
q.enqueue({
|
||||
data: { period_start: '2025-01-01', period_end: '2025-12-31' },
|
||||
error: null,
|
||||
})
|
||||
|
||||
mockTrialBalance
|
||||
.mockResolvedValueOnce(
|
||||
tb([
|
||||
makeRow({ account_number: '3001', account_name: 'Försäljning', account_class: 3, closing_credit: 100000 }),
|
||||
])
|
||||
)
|
||||
.mockResolvedValueOnce(
|
||||
tb([
|
||||
makeRow({ account_number: '3001', account_name: 'Försäljning', account_class: 3, closing_credit: 80000 }),
|
||||
// Account discontinued this year
|
||||
makeRow({ account_number: '3002', account_name: 'Gammal intäkt', account_class: 3, closing_credit: 5000 }),
|
||||
])
|
||||
)
|
||||
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const report = await generateResultatrapport(q.supabase as any, 'company-1', 'period-1')
|
||||
|
||||
const class3 = report.groups.find((g) => g.class === 3)!
|
||||
expect(class3.rows).toHaveLength(2)
|
||||
const discontinued = class3.rows.find((r) => r.account_number === '3002')!
|
||||
expect(discontinued.current_period).toBe(0)
|
||||
expect(discontinued.prior_period).toBe(5000)
|
||||
})
|
||||
|
||||
it('excludes account 8999 (year-end closing account)', async () => {
|
||||
const q = createQueuedMockSupabase()
|
||||
q.enqueue({
|
||||
data: { period_start: '2026-01-01', period_end: '2026-12-31', previous_period_id: null },
|
||||
error: null,
|
||||
})
|
||||
|
||||
mockTrialBalance.mockResolvedValueOnce(
|
||||
tb([
|
||||
makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 100000 }),
|
||||
makeRow({ account_number: '8999', account_name: 'Årets resultat', account_class: 8, closing_debit: 100000 }),
|
||||
])
|
||||
)
|
||||
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const report = await generateResultatrapport(q.supabase as any, 'company-1', 'period-1')
|
||||
|
||||
const class8 = report.groups.find((g) => g.class === 8)
|
||||
expect(class8).toBeUndefined()
|
||||
expect(report.net_result_current).toBe(100000)
|
||||
})
|
||||
|
||||
it('ignores balance accounts (class 1-2)', async () => {
|
||||
const q = createQueuedMockSupabase()
|
||||
q.enqueue({
|
||||
data: { period_start: '2026-01-01', period_end: '2026-12-31', previous_period_id: null },
|
||||
error: null,
|
||||
})
|
||||
|
||||
mockTrialBalance.mockResolvedValueOnce(
|
||||
tb([
|
||||
makeRow({ account_number: '1930', account_name: 'Bank', account_class: 1, closing_debit: 50000 }),
|
||||
makeRow({ account_number: '2440', account_name: 'Lev.skuld', account_class: 2, closing_credit: 10000 }),
|
||||
makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 40000 }),
|
||||
])
|
||||
)
|
||||
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const report = await generateResultatrapport(q.supabase as any, 'company-1', 'period-1')
|
||||
|
||||
expect(report.groups).toHaveLength(1)
|
||||
expect(report.groups[0].class).toBe(3)
|
||||
})
|
||||
|
||||
it('drops rows where both current and prior are zero', async () => {
|
||||
const q = createQueuedMockSupabase()
|
||||
q.enqueue({
|
||||
data: { period_start: '2026-01-01', period_end: '2026-12-31', previous_period_id: null },
|
||||
error: null,
|
||||
})
|
||||
|
||||
mockTrialBalance.mockResolvedValueOnce(
|
||||
tb([
|
||||
makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 50000 }),
|
||||
makeRow({ account_number: '3002', account_name: 'Tom rad', account_class: 3, closing_credit: 0 }),
|
||||
])
|
||||
)
|
||||
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
const report = await generateResultatrapport(q.supabase as any, 'company-1', 'period-1')
|
||||
|
||||
expect(report.groups[0].rows).toHaveLength(1)
|
||||
expect(report.groups[0].rows[0].account_number).toBe('3001')
|
||||
})
|
||||
|
||||
it('throws when fiscal period not found', async () => {
|
||||
const q = createQueuedMockSupabase()
|
||||
q.enqueue({ data: null, error: null })
|
||||
|
||||
await expect(
|
||||
// eslint-disable-next-line @typescript-eslint/no-explicit-any
|
||||
generateResultatrapport(q.supabase as any, 'company-1', 'missing')
|
||||
).rejects.toThrow('Fiscal period not found')
|
||||
})
|
||||
})
|
||||
@@ -0,0 +1,107 @@
|
||||
import type { SupabaseClient } from '@supabase/supabase-js'
|
||||
import { generateTrialBalance } from './trial-balance'
|
||||
import type {
|
||||
BalansrapportReport,
|
||||
BalansrapportRow,
|
||||
BalansrapportGroup,
|
||||
} from '@/types'
|
||||
|
||||
const CLASS_LABELS: Record<number, string> = {
|
||||
1: '1 Tillgångar',
|
||||
2: '2 Eget kapital, obeskattade reserver, avsättningar och skulder',
|
||||
}
|
||||
|
||||
/**
|
||||
* Balansrapport — operational balance report.
|
||||
*
|
||||
* Lists every account in classes 1–2 with IB, period change, and UB.
|
||||
* Unlike Balansräkning (formal, ÅRL Bilaga 1), this keeps account numbers
|
||||
* and is meant for ongoing reconciliation, not for årsbokslut/årsredovisning.
|
||||
*
|
||||
* Sign convention: assets (class 1) shown debit-positive (debit - credit),
|
||||
* equity & liabilities (class 2) shown credit-positive (credit - debit).
|
||||
* That's the normal balance for each side and matches how Fortnox/Visma
|
||||
* present a Balansrapport.
|
||||
*/
|
||||
export async function generateBalansrapport(
|
||||
supabase: SupabaseClient,
|
||||
companyId: string,
|
||||
fiscalPeriodId: string
|
||||
): Promise<BalansrapportReport> {
|
||||
const { data: period } = await supabase
|
||||
.from('fiscal_periods')
|
||||
.select('period_start, period_end')
|
||||
.eq('id', fiscalPeriodId)
|
||||
.eq('company_id', companyId)
|
||||
.single()
|
||||
|
||||
if (!period) {
|
||||
throw new Error('Fiscal period not found')
|
||||
}
|
||||
|
||||
const trialBalance = await generateTrialBalance(supabase, companyId, fiscalPeriodId)
|
||||
const balanceRows = trialBalance.rows.filter((r) => r.account_class === 1 || r.account_class === 2)
|
||||
|
||||
const groups: BalansrapportGroup[] = []
|
||||
for (const klass of [1, 2] as const) {
|
||||
const groupRows = balanceRows
|
||||
.filter((r) => r.account_class === klass)
|
||||
.sort((a, b) => a.account_number.localeCompare(b.account_number))
|
||||
|
||||
const rows: BalansrapportRow[] = []
|
||||
let subtotalIb = 0
|
||||
let subtotalUb = 0
|
||||
for (const r of groupRows) {
|
||||
const ib = signedAmount(r.opening_debit, r.opening_credit, klass)
|
||||
const ub = signedAmount(r.closing_debit, r.closing_credit, klass)
|
||||
const change = round2(ub - ib)
|
||||
if (Math.abs(ib) < 0.005 && Math.abs(ub) < 0.005) continue
|
||||
rows.push({
|
||||
account_number: r.account_number,
|
||||
account_name: r.account_name,
|
||||
ib: round2(ib),
|
||||
ub: round2(ub),
|
||||
period_change: change,
|
||||
})
|
||||
subtotalIb += ib
|
||||
subtotalUb += ub
|
||||
}
|
||||
|
||||
if (rows.length === 0) continue
|
||||
|
||||
groups.push({
|
||||
class: klass,
|
||||
class_label: CLASS_LABELS[klass],
|
||||
rows,
|
||||
subtotal_ib: round2(subtotalIb),
|
||||
subtotal_ub: round2(subtotalUb),
|
||||
})
|
||||
}
|
||||
|
||||
const totalAssetsUb = groups.find((g) => g.class === 1)?.subtotal_ub ?? 0
|
||||
const totalEquityLiabilitiesUb = groups.find((g) => g.class === 2)?.subtotal_ub ?? 0
|
||||
|
||||
// Beräknat resultat (Fortnox/Visma convention): the residual on the balance
|
||||
// side. During a running year, current-year profit lives in P&L accounts
|
||||
// and 2099 still holds the prior year's accumulated result, so the residual
|
||||
// equals current-year P&L net result. After year-end closing posts result
|
||||
// into 2099, residual is 0 and total_assets == total_eq_liab.
|
||||
const beraknatResultat = round2(totalAssetsUb - totalEquityLiabilitiesUb)
|
||||
|
||||
return {
|
||||
groups,
|
||||
total_assets_ub: totalAssetsUb,
|
||||
total_equity_liabilities_ub: totalEquityLiabilitiesUb,
|
||||
beraknat_resultat: beraknatResultat,
|
||||
is_balanced: trialBalance.isBalanced,
|
||||
period: { start: period.period_start, end: period.period_end },
|
||||
}
|
||||
}
|
||||
|
||||
function signedAmount(debit: number, credit: number, klass: number): number {
|
||||
return klass === 1 ? debit - credit : credit - debit
|
||||
}
|
||||
|
||||
function round2(n: number): number {
|
||||
return Math.round(n * 100) / 100
|
||||
}
|
||||
@@ -0,0 +1,166 @@
|
||||
import type { SupabaseClient } from '@supabase/supabase-js'
|
||||
import { generateTrialBalance } from './trial-balance'
|
||||
import type {
|
||||
ResultatrapportReport,
|
||||
ResultatrapportRow,
|
||||
ResultatrapportGroup,
|
||||
TrialBalanceRow,
|
||||
} from '@/types'
|
||||
|
||||
const CLASS_LABELS: Record<number, string> = {
|
||||
3: '3 Rörelsens inkomster/intäkter',
|
||||
4: '4 Material- och varukostnader',
|
||||
5: '5 Övriga externa kostnader',
|
||||
6: '6 Övriga externa kostnader',
|
||||
7: '7 Personalkostnader',
|
||||
8: '8 Finansiella poster och bokslutsdispositioner',
|
||||
}
|
||||
|
||||
/**
|
||||
* Resultatrapport — operational P&L report.
|
||||
*
|
||||
* Lists every account in classes 3–8 with current-period and prior-period
|
||||
* values side by side. Unlike Resultaträkning (formal, ÅRL Bilaga 2), this
|
||||
* keeps account numbers and is meant for ongoing reconciliation, not for
|
||||
* årsbokslut/årsredovisning.
|
||||
*
|
||||
* Account 8999 is excluded — it's the year-end closing account that moves
|
||||
* årets resultat into equity (2099). Including its balance would double-count
|
||||
* the result. Same exclusion as generateIncomeStatement.
|
||||
*/
|
||||
export async function generateResultatrapport(
|
||||
supabase: SupabaseClient,
|
||||
companyId: string,
|
||||
fiscalPeriodId: string
|
||||
): Promise<ResultatrapportReport> {
|
||||
const { data: period } = await supabase
|
||||
.from('fiscal_periods')
|
||||
.select('period_start, period_end, previous_period_id')
|
||||
.eq('id', fiscalPeriodId)
|
||||
.eq('company_id', companyId)
|
||||
.single()
|
||||
|
||||
if (!period) {
|
||||
throw new Error('Fiscal period not found')
|
||||
}
|
||||
|
||||
const currentTb = await generateTrialBalance(supabase, companyId, fiscalPeriodId)
|
||||
const currentRows = filterPnl(currentTb.rows)
|
||||
|
||||
let priorRows: TrialBalanceRow[] = []
|
||||
let priorPeriodInfo: { start: string; end: string } | null = null
|
||||
if (period.previous_period_id) {
|
||||
const { data: prior } = await supabase
|
||||
.from('fiscal_periods')
|
||||
.select('period_start, period_end')
|
||||
.eq('id', period.previous_period_id)
|
||||
.eq('company_id', companyId)
|
||||
.single()
|
||||
|
||||
if (prior) {
|
||||
const priorTb = await generateTrialBalance(supabase, companyId, period.previous_period_id)
|
||||
priorRows = filterPnl(priorTb.rows)
|
||||
priorPeriodInfo = { start: prior.period_start, end: prior.period_end }
|
||||
}
|
||||
}
|
||||
|
||||
const priorByAccount = new Map<string, TrialBalanceRow>()
|
||||
for (const r of priorRows) priorByAccount.set(r.account_number, r)
|
||||
|
||||
const groups = buildGroups(currentRows, priorByAccount)
|
||||
|
||||
const netResultCurrent = sumNet(currentRows)
|
||||
const netResultPrior = sumNet(priorRows)
|
||||
|
||||
return {
|
||||
groups,
|
||||
net_result_current: round2(netResultCurrent),
|
||||
net_result_prior: round2(netResultPrior),
|
||||
period: { start: period.period_start, end: period.period_end },
|
||||
prior_period: priorPeriodInfo,
|
||||
}
|
||||
}
|
||||
|
||||
function filterPnl(rows: TrialBalanceRow[]): TrialBalanceRow[] {
|
||||
return rows.filter(
|
||||
(r) =>
|
||||
r.account_class >= 3 &&
|
||||
r.account_class <= 8 &&
|
||||
r.account_number !== '8999'
|
||||
)
|
||||
}
|
||||
|
||||
/**
|
||||
* Sign convention: revenue (class 3) has credit normal balance, expenses
|
||||
* (class 4–7) have debit. We render every line as `credit - debit` so that
|
||||
* revenue is positive, expenses are negative, and a positive net result
|
||||
* means profit. This matches how Fortnox and Visma present a Resultatrapport.
|
||||
*/
|
||||
function signedAmount(row: TrialBalanceRow): number {
|
||||
return row.closing_credit - row.closing_debit
|
||||
}
|
||||
|
||||
function sumNet(rows: TrialBalanceRow[]): number {
|
||||
return rows.reduce((sum, r) => sum + signedAmount(r), 0)
|
||||
}
|
||||
|
||||
function buildGroups(
|
||||
currentRows: TrialBalanceRow[],
|
||||
priorByAccount: Map<string, TrialBalanceRow>
|
||||
): ResultatrapportGroup[] {
|
||||
const accountIndex = new Map<string, { name: string; class: number }>()
|
||||
for (const r of currentRows) {
|
||||
accountIndex.set(r.account_number, { name: r.account_name, class: r.account_class })
|
||||
}
|
||||
for (const r of priorByAccount.values()) {
|
||||
if (!accountIndex.has(r.account_number)) {
|
||||
accountIndex.set(r.account_number, { name: r.account_name, class: r.account_class })
|
||||
}
|
||||
}
|
||||
|
||||
const currentByAccount = new Map<string, TrialBalanceRow>()
|
||||
for (const r of currentRows) currentByAccount.set(r.account_number, r)
|
||||
|
||||
const groups: ResultatrapportGroup[] = []
|
||||
for (const klass of [3, 4, 5, 6, 7, 8] as const) {
|
||||
const accountsInClass = [...accountIndex.entries()]
|
||||
.filter(([, info]) => info.class === klass)
|
||||
.map(([account_number, info]) => ({ account_number, name: info.name }))
|
||||
.sort((a, b) => a.account_number.localeCompare(b.account_number))
|
||||
|
||||
const rows: ResultatrapportRow[] = []
|
||||
let subtotalCurrent = 0
|
||||
let subtotalPrior = 0
|
||||
for (const { account_number, name } of accountsInClass) {
|
||||
const cur = currentByAccount.get(account_number)
|
||||
const pr = priorByAccount.get(account_number)
|
||||
const currentAmount = cur ? signedAmount(cur) : 0
|
||||
const priorAmount = pr ? signedAmount(pr) : 0
|
||||
if (Math.abs(currentAmount) < 0.005 && Math.abs(priorAmount) < 0.005) continue
|
||||
rows.push({
|
||||
account_number,
|
||||
account_name: name,
|
||||
current_period: round2(currentAmount),
|
||||
prior_period: round2(priorAmount),
|
||||
})
|
||||
subtotalCurrent += currentAmount
|
||||
subtotalPrior += priorAmount
|
||||
}
|
||||
|
||||
if (rows.length === 0) continue
|
||||
|
||||
groups.push({
|
||||
class: klass,
|
||||
class_label: CLASS_LABELS[klass],
|
||||
rows,
|
||||
subtotal_current: round2(subtotalCurrent),
|
||||
subtotal_prior: round2(subtotalPrior),
|
||||
})
|
||||
}
|
||||
|
||||
return groups
|
||||
}
|
||||
|
||||
function round2(n: number): number {
|
||||
return Math.round(n * 100) / 100
|
||||
}
|
||||
@@ -1217,6 +1217,54 @@ export interface BalanceSheetReport {
|
||||
period: { start: string; end: string }
|
||||
}
|
||||
|
||||
export interface ResultatrapportRow {
|
||||
account_number: string
|
||||
account_name: string
|
||||
current_period: number
|
||||
prior_period: number
|
||||
}
|
||||
|
||||
export interface ResultatrapportGroup {
|
||||
class: number
|
||||
class_label: string
|
||||
rows: ResultatrapportRow[]
|
||||
subtotal_current: number
|
||||
subtotal_prior: number
|
||||
}
|
||||
|
||||
export interface ResultatrapportReport {
|
||||
groups: ResultatrapportGroup[]
|
||||
net_result_current: number
|
||||
net_result_prior: number
|
||||
period: { start: string; end: string }
|
||||
prior_period: { start: string; end: string } | null
|
||||
}
|
||||
|
||||
export interface BalansrapportRow {
|
||||
account_number: string
|
||||
account_name: string
|
||||
ib: number
|
||||
ub: number
|
||||
period_change: number
|
||||
}
|
||||
|
||||
export interface BalansrapportGroup {
|
||||
class: number
|
||||
class_label: string
|
||||
rows: BalansrapportRow[]
|
||||
subtotal_ib: number
|
||||
subtotal_ub: number
|
||||
}
|
||||
|
||||
export interface BalansrapportReport {
|
||||
groups: BalansrapportGroup[]
|
||||
total_assets_ub: number
|
||||
total_equity_liabilities_ub: number
|
||||
beraknat_resultat: number
|
||||
is_balanced: boolean
|
||||
period: { start: string; end: string }
|
||||
}
|
||||
|
||||
export interface SIEExportOptions {
|
||||
fiscal_period_id: string
|
||||
company_name: string
|
||||
|
||||
Reference in New Issue
Block a user