fix(copy): make K3 and year-end claims match what the code actually does (#1431)

* fix(copy): make K3, leasing and year-end claims match what the code does

Follow-up to the batch that removed the uppskjuten-skatt posting on
obeskattade reserver (K3 29.37 gross in juridisk person) and added the K2
asset-account gate. Six user-facing strings still described the old
behaviour or made claims the code cannot support.

1. Arsredovisning page: the K3 explainer promised an uppskjuten skatt-not
   and a materiella anlaggningstillgangar-not in every K3 document. Both
   are conditional (a 2240/8940 balance, assets in the register) and the
   first is now absent in the normal case. The kassaflodesanalys is
   dropped with a warning when it cannot be generated, so it is named
   only when the document actually carries one.

2. Regelverk settings: kassaflodesanalys was presented as following from
   K3. It follows from being ett storre foretag
   (swedish-year-end-closing/references/reporting-and-filing.md:10,
   legal-framework.md:42); the copy now says the product includes one and
   states the storre-foretag rule separately. Komponentavskrivning was
   presented as optional under K3; it is mandatory where component useful
   lives differ materially (k2-vs-k3.md:5, asset-accounting
   references/depreciation.md:33).

3. Note 1 and the Uppskjutna skatter-not no longer claim the 2240 balance
   is hanforlig till obeskattade reserver. deriveLatentTaxMovement reads
   the 2240/8940 balances only, and under K3 that account carries deferred
   tax on all temporary differences (k2-vs-k3.md:11-13).

4. The deferredTax 'unknown' branch emitted the gross-reserve statement,
   which is the denial phrased positively: the same affirmative claim
   about books that could not be read. It now emits no deferred-tax
   paragraph at all; build-data already warns on that path.

5. Capitalized-lease detection looked at 1260/1269 only. On the shipped
   BAS 2026 chart 1260 is a free inventarier account and 1269 is ack.
   avskrivningar pa datorer, so owned computers were reported as leased,
   while 1217/1227 (finansiellt leasade) were missed. Detection now reads
   the company's own account names in kontogrupp 12, which is where BAS
   keeps capitalized leases (leasing-and-disposal.md:28) and which owned
   inventarier on 1220 never matches. 1720 forutbetalda leasingavgifter
   stays out: that is the operational treatment.

6a. gnubok_year_end_readiness listed FX revaluation as a blocker (it is a
   warning) and omitted UNBOOKED_TRANSACTIONS, the common one. The
   description now names every actionable blocker kind, within the
   280-char budget, and a test pins it against YEAR_END_BLOCKER_KIND.

6b. companies.accounting_framework defaults to 'k2', so every enskild
   firma hit the K2 asset gate and was handed a BFNAR 2016:10 punkt 10.4
   citation plus a K3 remedy it cannot take: a sole trader prepares ett
   forenklat arsbokslut, not an arsredovisning (legal-framework.md:29,
   :48). entity_type now rides along on the companies read the routes
   already do, and non-AB entities get wording with no citation and no
   K3, keeping the 1090 remedy. The K1 counterpart of punkt 10.4 is not
   sourced in the repo skills, so nothing was invented in its place.

* fix(copy): close the review findings on the copy-truth sweep

Three follow-ups from the source and code reviews. (1) The K2/K3 help text had upgraded a vague sentence into a definite boundary claim ('gransen gar vid <trosklar>'), which excludes the other routes into mandatory K3 that are live right now for this control's audience: noterade vardepapper, and from fiscal years starting after 2025-12-31 also utlandsk filial, kryptotillgangar, aktierelaterade ersattningar and fastighetsbolag. An AB in one of those categories would have read the sentence and stayed on a regelverk it may no longer use. (2) hasCapitalizedLeaseAsset compared per-side cumulative totals, so a lease acquired earlier and disposed this year still claimed the balance sheet carries a leased asset; it now compares the net balance. (3) The K3 warning enumerated a kassaflodesanalys the document may not contain, contradicting the newly conditional page copy on the same screen.

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

---------

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

app/api/assets/[id]/route.ts

@@ -160,7 +160,10 @@ export const PATCH = withRouteContext(
       const [{ data: company }, existing] = await Promise.all([
         supabase
           .from('companies')
-          .select('accounting_framework')
+          // entity_type rides along on the same fetch: the rejection wording
+          // must not cite BFNAR 2016:10 at an enskild firma, which prepares no
+          // årsredovisning under K2. See lib/bokslut/assets/k2-account-guard.ts.
+          .select('accounting_framework, entity_type')
           .eq('id', companyId)
           .single(),
         getAsset(supabase, companyId, id),
@@ -187,7 +190,7 @@ export const PATCH = withRouteContext(
             (categoryDefaultsApply ? defaults.accumulated : existing.bas_accumulated_account),
         ])
         if (excluded) {
-          const messages = k2ExcludedAccountMessages(excluded)
+          const messages = k2ExcludedAccountMessages(excluded, company?.entity_type)
           return NextResponse.json(
             {
               error: {

app/api/assets/__tests__/id.test.ts

@@ -167,7 +167,7 @@ describe('POST /api/assets', () => {
   ])(
     'rejects a K2 company explicitly overriding onto %s with 422',
     async (assetAccount, accumulatedAccount) => {
-      enqueue({ data: { accounting_framework: 'k2' } })
+      enqueue({ data: { accounting_framework: 'k2', entity_type: 'aktiebolag' } })
 
       const { status, body } = await parseJsonResponse<{
         error: { code: string; message: string }
@@ -189,12 +189,52 @@ describe('POST /api/assets', () => {
       expect(status).toBe(422)
       expect(body.error.code).toBe('K2_EXCLUDED_ACCOUNT')
       expect(body.error.message).toContain(assetAccount)
-      // All six are kontogrupp 10, so the punkt 10.4 citation applies.
+      // All six are kontogrupp 10 and the company is an AB preparing an
+      // årsredovisning, so the punkt 10.4 citation applies.
       expect(body.error.message).toContain('BFNAR 2016:10 punkt 10.4')
       expect(mockCreateAsset).not.toHaveBeenCalled()
     },
   )
 
+  // companies.accounting_framework is NOT NULL DEFAULT 'k2', so an enskild
+  // firma runs into the same gate. It prepares a förenklat årsbokslut, not an
+  // årsredovisning under BFNAR 2016:10, so the K2 citation would be a false
+  // legal claim and "use K3 instead" an impossible remedy. The block stands;
+  // the wording drops both and keeps the actionable 1090 remedy.
+  it('rejects an enskild firma on 1010 without citing BFNAR 2016:10 or K3', async () => {
+    enqueue({ data: { accounting_framework: 'k2', entity_type: 'enskild_firma' } })
+
+    const { status, body } = await parseJsonResponse<{
+      error: { code: string; message: string; message_en: string }
+    }>(
+      await POST(createMockRequest('/api/assets', {
+        method: 'POST',
+        body: {
+          name: 'Utvecklingsprojekt',
+          category: 'immaterial',
+          acquisition_date: '2025-01-01',
+          acquisition_cost: 50_000,
+          useful_life_months: 60,
+          bas_asset_account: '1010',
+          bas_accumulated_account: '1039',
+        },
+      }))
+    )
+
+    expect(status).toBe(422)
+    expect(body.error.code).toBe('K2_EXCLUDED_ACCOUNT')
+    expect(body.error.message).toContain('1010')
+    expect(body.error.message).not.toContain('BFNAR 2016:10')
+    expect(body.error.message).not.toContain('10.4')
+    expect(body.error.message).not.toContain('K3')
+    expect(body.error.message_en).not.toContain('BFNAR 2016:10')
+    expect(body.error.message_en).not.toContain('K3')
+    // Still actionable: the lawful account, and what the system did.
+    expect(body.error.message).toContain('1090')
+    expect(body.error.message).toContain('anläggningsregistret')
+    expect(mockCreateAsset).not.toHaveBeenCalled()
+  })
+
   it('rejects a K2 company overriding the ACCUMULATED account onto 1019 with 422', async () => {
     enqueue({ data: { accounting_framework: 'k2' } })
 
@@ -395,7 +435,7 @@ describe('PATCH /api/assets/[id]', () => {
   })
 
   it('rejects a K2 company patching the asset account onto 1010 with 422', async () => {
-    enqueue({ data: { accounting_framework: 'k2' } })
+    enqueue({ data: { accounting_framework: 'k2', entity_type: 'aktiebolag' } })
     mockGetAsset.mockResolvedValue({
       id: 'asset-1',
       category: 'immaterial',
@@ -416,6 +456,7 @@ describe('PATCH /api/assets/[id]', () => {
     expect(status).toBe(422)
     expect(body.error.code).toBe('K2_EXCLUDED_ACCOUNT')
     expect(body.error.message).toContain('1010')
+    // AB on the companies row, so the K2 citation is the right one here.
     expect(body.error.message).toContain('BFNAR 2016:10 punkt 10.4')
     expect(mockUpdateAsset).not.toHaveBeenCalled()
   })
@@ -457,7 +498,7 @@ describe('PATCH /api/assets/[id]', () => {
   // override outside the category range hits this gate before updateAsset()
   // raises its range error. Those rejections must NOT claim punkt 10.4.
   it('rejects a K2 company patching onto 1370 without citing the intangible rule', async () => {
-    enqueue({ data: { accounting_framework: 'k2' } })
+    enqueue({ data: { accounting_framework: 'k2', entity_type: 'aktiebolag' } })
     mockGetAsset.mockResolvedValue({
       id: 'asset-1',
       category: 'immaterial',

app/api/assets/route.ts

@@ -215,10 +215,11 @@ export const POST = withRouteContext(
     //    immaterial default is the acquired pair 1090/1099, which is lawful,
     //    so only a deliberate override can trip this). The guard supplies the
     //    message: the egenupparbetade group cites BFNAR 2016:10 punkt 10.4,
-    //    other Ej K2 accounts do not.
+    //    other Ej K2 accounts do not, and an enskild firma gets neither, since
+    //    K2 is not its regelverk. entity_type rides along on the same fetch.
     const { data: company } = await supabase
       .from('companies')
-      .select('accounting_framework')
+      .select('accounting_framework, entity_type')
       .eq('id', companyId)
       .single()
     const isK3Company = company?.accounting_framework === 'k3'
@@ -247,7 +248,7 @@ export const POST = withRouteContext(
         validation.data.bas_accumulated_account ?? defaults.accumulated,
       ])
       if (excluded) {
-        const messages = k2ExcludedAccountMessages(excluded)
+        const messages = k2ExcludedAccountMessages(excluded, company?.entity_type)
         return NextResponse.json(
           {
             error: {