feat(reports): behandlingshistorik report (BFL 5 kap. 11 §, BFNAR 2013:2 p. 9.16) (#1787)

* feat(reports): behandlingshistorik report (BFL 5 kap. 11 §, BFNAR 2013:2 p. 9.16)

Adds the per-räkenskapsår processing history as a first-class report in
Rapporter (Export & arkiv), with CSV/XLSX export. Until now the
behandlingshistorik only existed as raw audit_log JSON inside the
Säkerhetsbackup ZIP; revisorer ask for a readable per-year document.

- lib/reports/behandlingshistorik.ts: read model over journal_entries
  (committed_at = registreringsdatum, the complete source of bokföringsposter),
  the trigger-written audit_log (storno, deletions, diffs, kontoplan, settings,
  period lock/unlock/close, API keys, dimensions, accruals), the rättelse log,
  company_migration_resets, sie_imports and bank_file_imports. Field-level
  diffs with Swedish labels; company_settings restricted to processing-relevant
  keys (p. 9.16 second paragraph); kontoplan seeding and bulk underlag
  deletions collapse into one summary row; actor labels for users, API keys,
  MCP, agent, cron and system; fiscal-year mode unions audit rows touching the
  year's entries regardless of timestamp (bokslut/storno land after period_end),
  date-range mode narrows by registration time.
- GET /api/reports/behandlingshistorik?period_id&from_date&to_date&category&format
  (json|csv|xlsx), withRouteContext + Zod, e-mail labels via service-role
  profiles lookup scoped to the ids in the result, app version stamped.
- Report catalog row + focused view (category filter, export menu), sv/en.
- Tests: 30 read-model tests, 10 route tests; smoke-tested read-only on prod.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01Kw2CFCEt8MxzbJiXMAgMVi

* fix(reports): keep behandlingshistorik queries statically resolvable for the schema guard

tests/schema/no-phantom-columns.test.ts counts `.or()` calls with non-literal
arguments as unresolvable and holds a ceiling (379); the report added two.
The audit_log table/action filter is now a string literal in the call (pinned
to AUDITED_TABLES / GLOBAL_ACTIONS by a unit test), and the migration-reset
lookup is two plain `.eq()` queries instead of an interpolated `.or()`.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01Kw2CFCEt8MxzbJiXMAgMVi

---------

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

messages/en.json

@@ -6622,6 +6622,27 @@
     "name_ink2_declaration": "INK2",
     "name_huvudbok": "General ledger",
     "name_grundbok": "Journal register",
+    "name_behandlingshistorik": "Processing history",
+    "desc_behandlingshistorik": "Who did what and when: posted vouchers, corrections and changes to the system (BFL 5 kap. 11 §)",
+    "bh_summary": "{count, plural, =1 {1 event} other {# events}}",
+    "bh_range_to": "to",
+    "bh_version": "Software version",
+    "bh_col_time": "Time",
+    "bh_col_event": "Event",
+    "bh_col_actor": "Performed by",
+    "bh_col_details": "Details",
+    "bh_filter_all": "All",
+    "bh_filter_aria": "Filter events by category",
+    "bh_cat_verifikation": "Vouchers",
+    "bh_cat_kontoplan": "Chart of accounts",
+    "bh_cat_installningar": "Settings",
+    "bh_cat_period": "Fiscal years",
+    "bh_cat_import": "Imports",
+    "bh_cat_atkomst": "Access",
+    "bh_cat_ovrigt": "Other",
+    "bh_empty_title": "No events in the period",
+    "bh_empty_desc": "The processing history lists posted vouchers, corrections and changes to the system. Pick another fiscal year or date range.",
+    "bh_error": "Could not load the processing history",
     "name_kundreskontra": "Accounts receivable ledger",
     "name_supplier_ledger": "Accounts payable ledger",
     "name_bank_reconciliation": "Bank reconciliation",

messages/sv.json

@@ -6622,6 +6622,27 @@
     "name_ink2_declaration": "INK2",
     "name_huvudbok": "Huvudbok",
     "name_grundbok": "Grundbok",
+    "name_behandlingshistorik": "Behandlingshistorik",
+    "desc_behandlingshistorik": "Vem gjorde vad och när: bokförda verifikationer, rättelser och ändringar i systemet (BFL 5 kap. 11 §)",
+    "bh_summary": "{count, plural, =1 {1 händelse} other {# händelser}}",
+    "bh_range_to": "till",
+    "bh_version": "Programversion",
+    "bh_col_time": "Tidpunkt",
+    "bh_col_event": "Händelse",
+    "bh_col_actor": "Utförd av",
+    "bh_col_details": "Detaljer",
+    "bh_filter_all": "Alla",
+    "bh_filter_aria": "Filtrera händelser per kategori",
+    "bh_cat_verifikation": "Verifikationer",
+    "bh_cat_kontoplan": "Kontoplan",
+    "bh_cat_installningar": "Inställningar",
+    "bh_cat_period": "Räkenskapsår",
+    "bh_cat_import": "Import",
+    "bh_cat_atkomst": "Åtkomst",
+    "bh_cat_ovrigt": "Övrigt",
+    "bh_empty_title": "Inga händelser i perioden",
+    "bh_empty_desc": "Behandlingshistoriken visar bokförda verifikationer, rättelser och ändringar i systemet. Välj ett annat räkenskapsår eller datumintervall.",
+    "bh_error": "Kunde inte hämta behandlingshistoriken",
     "name_kundreskontra": "Kundreskontra",
     "name_supplier_ledger": "Leverantörsreskontra",
     "name_bank_reconciliation": "Bankavstämning",