fix(bookkeeping): name 1249/1259/1269 after their BAS 2026 free heads, drop retired 12xx sub-accounts (#2419)

* fix(bookkeeping): name 1249/1259/1269 after their BAS 2026 free heads, drop retired 12xx sub-accounts A sole trader booking a tractor activated 1240 and 1249 from the account picker and got a machinery head labelled "(Fritt konto för Maskiner och andra tekniska anläggningar)" next to a contra account labelled "Ack. avskrivningar på bilar och andra transportmedel". Why it occurred: BAS 2026 restructured kontogrupp 12. Bilar and datorer moved under 1210 (för produktion) and 1220 (ej för produktion), and 1230/1240/1250/1260 became free heads. The catalog in lib/bookkeeping/bas-data/ followed for the heads (#463) but kept seven sub-accounts the official chart no longer has (1241, 1242, 1249, 1251, 1259, 1261, 1269) with their pre-2026 names. Every picker activation of a 12xx contra account therefore produced the contradiction; prod carries the 1240/1249 pair in 173 charts, 1250/1259 in 153 and 1260/1269 in 78. What was removed instead of patched: 1241, 1242, 1251 and 1261 leave the catalog entirely (bas.se BAS 2026 v2 has no such accounts; the SIE mapper already self-maps unknown sub-accounts by number). 1249/1259/1269 stay because the asset module's vehicle and computer defaults and 31 live assets in prod depend on them; they are renamed after their heads so the pair reads as one thing. Why this and not the proposal: the reporter asked for 1249 to be renamed to "ack. avskr. maskiner", which fixes one number and leaves 1259/1269 and the four retired asset accounts contradicting their heads. Dropping 1249/1259/1269 and moving the asset defaults to BAS 2026 (1226/1224 on 1229) is the right long-term shape but changes what a new vehicle or computer asset books to; that decision is the founder's and is tracked in #2414. The migration renames a contra account only when its name is byte-identical to one of the two catalog literals AND the company's head carries the BAS 2026 free label, so old-BAS imports (1240 "Bilar och andra transportmedel") and every user rename stay untouched. Applied and pg-tested on staging. Fixes #2413 Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01NXSuVejFCvRDyNXF1otEPd * fix(bookkeeping): skip 12xx contra accounts with journal lines in the label backfill Skeptic refutation: lib/import/account-sync.ts creates missing accounts with the catalog name when the SIE #KONTO names are not carried, so an old-BAS vehicle chart can hold the exact free-head + bilar-contra pair with years of depreciation booked on 1249 (8 such charts in prod). The backfill now also requires that the contra account has no journal lines: a label with history is the user's to change. Migration re-issued under a fresh version, applied and pg-tested on staging. Refs #2413 Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01NXSuVejFCvRDyNXF1otEPd * fix(bookkeeping): lock journal_entry_lines while the 12xx label backfill checks history CodeRabbit (Major): under READ COMMITTED a posting could commit between the NOT EXISTS history check and the rename. A SHARE lock on journal_entry_lines for the migration transaction makes the two atomic; inserts wait milliseconds, reads are unaffected. Migration re-issued under a fresh version, applied and pg-tested on staging. Refs #2413 Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01NXSuVejFCvRDyNXF1otEPd --------- Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>
2026-09-08 13:34:50 +02:00
parent 2303f75a7b
commit 59d5b7b366
6 changed files with 410 additions and 153 deletions
@@ -82,6 +82,38 @@ describe('Non-standard accounts removed', () => {
  }
 })

+// BAS 2026 restructured kontogrupp 12: bilar/datorer moved under 1210 (för
+// produktion) and 1220 (ej för produktion), and 1230/1240/1250/1260 became
+// free heads. The pre-2026 sub-accounts under those heads are gone from the
+// official chart (bas.se BAS 2026 v2), so the catalog must not hand them out
+// with their old names next to a head that says "fritt konto" (#2413).
+describe('BAS 2026 kontogrupp 12: free heads and their contra accounts agree', () => {
+  const retired = ['1241', '1242', '1251', '1261']
+  for (const num of retired) {
+    it(`${num} (retired in BAS 2026) is not in the catalog`, () => {
+      expect(isStandardBASAccount(num)).toBe(false)
+    })
+  }
+
+  const pairs: Array<[head: string, contra: string]> = [
+    ['1240', '1249'],
+    ['1250', '1259'],
+    ['1260', '1269'],
+  ]
+  for (const [head, contra] of pairs) {
+    it(`${contra} is named after the free head ${head}, not a retired bilar/datorer account`, () => {
+      const headName = getBASReference(head)?.account_name ?? ''
+      const contraName = getBASReference(contra)?.account_name ?? ''
+      expect(headName.startsWith('(Fritt konto för ')).toBe(true)
+      // "(Fritt konto för X)" on the head; "... (fritt konto för X)" on the contra.
+      const subject = headName.slice('(Fritt konto för '.length, -1)
+      expect(contraName).toContain(`(fritt konto för ${subject})`)
+      expect(contraName).toMatch(/^Ackumulerade avskrivningar/)
+      expect(contraName.toLowerCase()).not.toMatch(/bilar|datorer|inventarier och verktyg$/)
+    })
+  }
+})
+
 describe('Class 2 account_type correctness', () => {
  it('20xx accounts are equity', () => {
    const group20 = BAS_REFERENCE.filter((a) => a.account_group === '20')