feat(year-end): administrative undo of executed year-end closing + skatteverket scope fixes (#1081)

* fix(skatteverket): request the ska scope for skattekonto v2

The skattekonto v2 API rejects skahmst-only tokens with 403 "The required
scopes are not authorized" (observed in prod 2026-07-20; no company has
synced since 2026-05-10). The requested `skattekonto` scope is silently
dropped from every grant, while `ska` appears in one real May grant, so
request it too: SKV grants the intersection, so this is harmless if wrong.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(skatteverket): correct the skattekonto scope model around ska

Root cause of the May 10 skattekonto outage, confirmed via git history and
prod token data: the `ska` scope (the interactive skattekonto API's actual
scope, requested since the extension's first commit in March) was removed
by the "remove unused scopes" cleanup in the #431 series. Every token
issued after that hour lacks it and the API answers 403 "The required
scopes are not authorized"; no company has synced since. The May 15 repair
re-added skahmst, which per its tjanstebeskrivning is a different bulk
E-transport service and does not substitute; `skattekonto` is not a real
SKV scope name and is silently dropped from grants.

Follow-up to the ska re-request (cd8f7a30):
- document the confirmed scope model in oauth.ts so ska is never
  "cleaned up" again
- panel missing-scope warning and reconnect-button now gate on ska,
  not skahmst/skattekonto
- scope badge labels: ska takes the saldo & transaktioner label,
  skahmst relabeled as the E-transport file service
- consent-page note covers both terse scope names and says ska is
  required

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(year-end): warn on untaxed profit at verkstall, Swedish readiness messages, always-visible period selector

An aktiebolag could execute year-end with a profit and zero bolagsskatt
booked without any warning (support case: closing moved 592k to 2099
untaxed). The preview now computes bolagsskattMissing (AB + profit + no
89xx account among closed accounts, 8999 excluded) and both the preview
and execute steps render an advisory, bypassable warning.

validateYearEndReadiness messages are now Swedish (the bokslut wizard is
a stays-Swedish surface); the MCP year_end_readiness classifier matches
both the new Swedish strings and the legacy English ones.

The wizard period selector now always renders, keeps a selected-but-
ineligible period selectable, and resets a stale ?period= id from
another company instead of leaving the user stuck on the wrong year.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(year-end): administrative undo of an executed year-end closing

Storno-only reset used when a bokslut was executed prematurely (e.g.
without bolagsskatt) and no arsredovisning exists yet: reverses the next
period's result_appropriation and opening_balance entries, reopens the
period, reverses the closing entry, and detaches closing_entry_id.
Resumable if interrupted midway; attribution per BFL 5 kap 6.

Migration 20260720140000 adds the trigger escape hatch: closing_entry_id
may only change once set when the old closing entry is reversed with a
posted storno chain (status flag alone is forgeable via PostgREST), and
a non-NULL replacement must be a posted year_end entry in the same
period. Covered by a pg-real test.

planResultAppropriation idempotency is now posted-only: a reversed
omforing no longer blocks the re-run from posting a fresh 2099 -> 2098
reclassification (it previously returned null silently, leaving the new
year's equity polluted).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(review): address CodeRabbit, PR-Agent and compliance findings

- undo script: company_id filters on verify queries, period-scope the
  arsredovisning precondition checks, validate service-key format,
  escalate audit_log insert failure to a hard error (BFNAR 2013:2)
- detach migration: company-scope the storno chain EXISTS, replace the
  em dash in the new error message

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(review): address round-2 compliance swarm and Swedish review findings

- undo script: require --confirm-url with --commit so an env swap fails
  loud; retry the audit_log insert 3x and direct the operator to insert
  the behandlingshistorik row manually on final failure (BFNAR 2013:2)
- year-end preview: document why resultAccountSummary is a complete 89xx
  scan; warning text now also names periodiseringsfond and
  overavskrivningar as legitimate zero-tax reasons

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

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

components/settings/SkatteverketConnectPanel.tsx

@@ -75,6 +75,7 @@ function SkatteverketPersonalConnectionCard() {
   const SCOPE_LABELS: Record<string, string> = {
     momsdeklaration: t('scope_momsdeklaration'),
     inkforetag: t('scope_inkforetag'),
+    ska: t('scope_ska'),
     skahmst: t('scope_skahmst'),
     skattekonto: t('scope_skattekonto'),
     agd: t('scope_agd'),
@@ -361,7 +362,9 @@ function SkatteverketPersonalConnectionCard() {
               </Badge>
             ))}
           </div>
-          {!scopes.includes('skahmst') && !scopes.includes('skattekonto') && (
+          {/* `ska` is the scope the interactive skattekonto API enforces;
+              skahmst (bulk E-transport service) does not substitute for it. */}
+          {!scopes.includes('ska') && (
             <p className="mt-3 text-sm text-foreground">
               {t('missing_skattekonto')}
             </p>
@@ -381,11 +384,10 @@ function SkatteverketPersonalConnectionCard() {
         )}
 
         <div className="flex gap-2 pt-2">
-          {/* The skattekonto read scope is named `skahmst` in the live grants;
-              accept the older `skattekonto` name too (mirrors the missing-scope
-              notice above). Checking only `skattekonto` kept this button
-              permanently visible on healthy connections. */}
-          {(status.expired || status.needsReconsent || !status.canRefresh || !(scopes.includes('skahmst') || scopes.includes('skattekonto')) || !scopes.includes('agd')) && (
+          {/* `ska` gates the interactive skattekonto API (saldo +
+              transaktioner); a grant without it cannot sync, so offer the
+              reconnect even while the token is otherwise healthy. */}
+          {(status.expired || status.needsReconsent || !status.canRefresh || !scopes.includes('ska') || !scopes.includes('agd')) && (
             <Button
               onClick={startConnect}
               disabled={status.disabled || !hasSkatteverket || connecting}