fix(packs): repair the four broken system templates the validator found (#1388)
Phase 2a quarantined four defects rather than guessing at Swedish accounting. Each is now resolved against a domain source. KNOWN_BROKEN is empty. Löneutbetalning could never post. It debited 2710 @0.3 + 2920 @0.12 + 7010 @1.0 against a single 1.0 credit, totalling 1.42x the amount, so the balance trigger would reject every entry built from it. Rebuilt per the swedish-payroll skill: Debit 7010 gross, Credit 2710 tax, Credit 1930 net. The 2920 semesterlöneskuld line is gone because vacation accrual is its own verifikat (7290/2920), and a legal_note now says the 30% split is schablon and must be adjusted to the actual skatteavdrag. Periodiseringsfond avsättning/återföring referenced account 2113. Per swedish-year-end-closing the year-tagged block is 2120-2129 (2126 = tax year 2026), so 2113 was the fund for tax year 2013: long since reversed and absent from BAS 2026. Both now use 2110 Periodiseringsfonder, which does not rot annually, with a legal_note pointing at the year-tagged accounts for a company that tracks funds per year. Preliminär F-skatt (EF) turned out to be RIGHT, and the reference was wrong. Account 2012 "Avräkning för skatter och avgifter" was simply missing from lib/bookkeeping/bas-data (the file jumps 2011 -> 2013), while the swedish-year-end-closing skill uses it in two places as an enskild firma equity sub-account. That is not cosmetic: account-backfill.ts only seeds accounts present in BAS_REFERENCE, so any entry touching 2012 failed with AccountsNotInChartError. Added it with the equity SRU code its siblings share, and a description separating it from 1630, which carries a confusingly similar name on the asset side. The port test now distinguishes deliberate divergence from accidental drift: a pack not listed in INTENTIONAL_DIVERGENCES must still match the seeded JSONB exactly, and a listed pack must actually differ, so neither an unnoticed edit nor a stale entry can survive. Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Opus 5 (1M context) <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Jakob Wennberg
Claude Opus 5
Jakob Wennberg
Claude Opus 5
parent
8299ee9fb4
commit
5b9605d8e9
@@ -0,0 +1,54 @@
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import { describe, it, expect } from 'vitest'
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import { getBASReference } from '@/lib/bookkeeping/bas-reference'
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/**
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* The enskild firma equity block must be complete.
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*
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* 2012 was missing from the reference, which is not cosmetic:
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* `lib/bookkeeping/account-backfill.ts` only seeds accounts that appear in
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* BAS_REFERENCE, so an account absent from it can never be added to a company's
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* chart on demand. Any entry touching 2012 failed with AccountsNotInChartError,
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* which is exactly what the "Preliminär F-skatt (EF)" template did.
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*
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* The gap was found by the pack validator asserting that every account a
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* template references exists in BAS 2026.
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*/
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describe('enskild firma equity accounts (20xx)', () => {
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it('has no hole in the 2010-2013 run', () => {
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for (const account of ['2010', '2011', '2012', '2013']) {
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expect(getBASReference(account), `${account} missing from BAS reference`).toBeDefined()
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}
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})
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it('2012 is the owner-tax equity account, distinct from the 1630 skattekonto asset', () => {
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const equity = getBASReference('2012')
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const skattekonto = getBASReference('1630')
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expect(equity?.account_type).toBe('equity')
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expect(equity?.normal_balance).toBe('debit')
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// Both are called "avräkning", which is precisely why they get confused.
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expect(skattekonto?.account_type).toBe('asset')
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expect(equity?.account_number).not.toBe(skattekonto?.account_number)
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})
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it('shares the equity SRU code with its siblings, since they all net into 2010', () => {
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const siblings = ['2011', '2012', '2013', '2018'].map((a) => getBASReference(a)?.sru_code)
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expect(new Set(siblings).size).toBe(1)
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expect(siblings[0]).toBe(getBASReference('2010')?.sru_code)
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})
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})
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describe('periodiseringsfond accounts', () => {
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it('offers the generic account plus the year-tagged block', () => {
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expect(getBASReference('2110')?.account_name).toContain('Periodiseringsfond')
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// 2120-2129 are year-tagged (2126 = tax year 2026).
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expect(getBASReference('2126')?.account_name).toContain('2026')
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})
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it('does not carry 2113: the pre-2020 year-tagged funds are long reversed', () => {
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// The seeded "Periodiseringsfond" templates referenced 2113 (tax year 2013),
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// so they could never resolve. Pinning this prevents a well-meaning
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// "fix" that re-adds an obsolete account instead of correcting the template.
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expect(getBASReference('2113')).toBeUndefined()
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})
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})
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@@ -23,6 +23,21 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
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sru_code: '7221',
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k2_excluded: false,
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},
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{
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account_number: '2012',
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account_name: 'Avräkning för skatter och avgifter',
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account_class: 2,
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account_group: '20',
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account_type: 'equity',
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normal_balance: 'debit',
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description:
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'Enskild firma: ägarens egna skatter och avgifter (t.ex. preliminär F-skatt) som betalas ' +
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'av företaget. Ett eget uttag, inte en företagskostnad. Nollas mot 2010 Eget kapital vid ' +
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'nytt räkenskapsår. Ska inte förväxlas med 1630 Avräkning för skatter och avgifter ' +
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'(skattekonto), som är tillgångssidans saldo mot Skatteverket.',
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sru_code: '7221',
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k2_excluded: false,
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},
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{
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account_number: '2013',
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account_name: 'Övriga egna uttag',
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@@ -4,17 +4,39 @@ import { loadPacks, packToLibraryRow, sortPacks } from '@/lib/packs/load'
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import seeded from './fixtures/seeded-system-templates.json'
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/**
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* The port out of migration 20260413160000 must be LOSSLESS.
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* The pack catalogue must not drift from the seeded templates by ACCIDENT.
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*
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* The fixture is not hand-written: it was read out of a Postgres that had all
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* 548 migrations applied, so it is exactly the JSONB the database holds today.
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* If `packs/*.yaml` reproduces it byte for byte, then swapping the seeded rows
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* for the pack files (phase 2b) is a no-op for every existing company.
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* The port was lossless when it landed, which is what makes phase 2b (swapping
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* the seeded rows for the loader) a no-op for existing companies.
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*
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* This is the test that makes the format change safe to ship. If it fails, the
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* catalogue has drifted from production and the loader must not be switched on.
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* Templates have since been fixed on purpose. Each deliberate change is listed
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* in INTENTIONAL_DIVERGENCES with its reason, and the list is policed from both
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* sides: a pack NOT listed must still match the seed exactly, and a pack that
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* IS listed must actually differ. So an unnoticed edit fails the build, and a
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* stale entry cannot linger after a template is reverted.
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*/
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/**
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* Packs that deliberately no longer match what migration 20260413160000 seeds.
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* Every entry is a defect found by the pack validator and fixed with a domain
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* source cited in the commit.
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*/
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const INTENTIONAL_DIVERGENCES: Record<string, string> = {
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loneutbetalning:
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'Seeded version debited 2710 @0.3 + 2920 @0.12 + 7010 @1.0 against a single 1.0 credit, ' +
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'so it totalled 1.42x the amount and could never post. Rebuilt per the swedish-payroll ' +
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'skill: Debit 7010 gross, Credit 2710 tax, Credit 1930 net. The 2920 semesterlöneskuld ' +
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'line moved out because vacation accrual is its own verifikat (7290/2920).',
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'periodiseringsfond-avsattning-ab':
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'Seeded version used account 2113, i.e. the fund for tax year 2013 under the pre-2020 ' +
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'year-tagged block. Those funds had to be reversed years ago and the account is not in ' +
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'BAS 2026, so the template could not resolve. Now uses 2110 Periodiseringsfonder, which ' +
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'does not rot annually; the legal_note points at the year-tagged 2120-2129 alternative.',
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'periodiseringsfond-aterforing-ab': 'Same 2113 fix as periodiseringsfond-avsattning-ab.',
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}
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interface SeededTemplate {
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name: string
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description: string
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@@ -52,14 +74,39 @@ describe('pack catalogue is a lossless port of the seeded system templates', ()
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expect(packs.length).toBeGreaterThan(0)
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})
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it('reproduces exactly the templates the migration seeds', () => {
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const fromPacks = packs.map((p) => canonical(packToLibraryRow(p.pack))).sort()
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const fromDb = (seeded as SeededTemplate[]).map(canonical).sort()
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it('reproduces the seeded templates exactly, except where we deliberately fixed one', () => {
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const unchanged = packs.filter((p) => !(p.pack.meta.slug in INTENTIONAL_DIVERGENCES))
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const changedNames = new Set(
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packs
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.filter((p) => p.pack.meta.slug in INTENTIONAL_DIVERGENCES)
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.map((p) => p.pack.meta.name),
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)
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const fromPacks = unchanged.map((p) => canonical(packToLibraryRow(p.pack))).sort()
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const fromDb = (seeded as SeededTemplate[])
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.filter((t) => !changedNames.has(t.name))
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.map(canonical)
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.sort()
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expect(fromPacks).toHaveLength(fromDb.length)
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expect(fromPacks).toEqual(fromDb)
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})
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it('every declared divergence actually diverges, so the list cannot go stale', () => {
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const byName = new Map((seeded as SeededTemplate[]).map((t) => [t.name, canonical(t)]))
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for (const slug of Object.keys(INTENTIONAL_DIVERGENCES)) {
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const pack = packs.find((p) => p.pack.meta.slug === slug)
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expect(pack, `${slug} is in INTENTIONAL_DIVERGENCES but no such pack exists`).toBeDefined()
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const seededForm = byName.get(pack!.pack.meta.name)
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expect(seededForm, `no seeded template named "${pack!.pack.meta.name}"`).toBeDefined()
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expect(
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canonical(packToLibraryRow(pack!.pack)),
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`${slug} is listed as diverging but matches the seed: remove its entry`,
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).not.toBe(seededForm)
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}
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})
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it('covers all 26 seeded templates, none added and none dropped', () => {
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expect(packs).toHaveLength((seeded as SeededTemplate[]).length)
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expect(packs).toHaveLength(26)
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+13
-12
@@ -7,25 +7,26 @@ meta:
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category: salary
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entity_type: aktiebolag
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description: >-
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Utbetalning av nettolön till anställd.
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Utbetalning av lön till anställd. Ange bruttolönen som belopp.
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legal_note: >-
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Bruttolön debiteras 7010, avdragen personalskatt krediteras 2710 och
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nettolönen krediteras 1930. Skatteandelen här är schablonmässiga 30 %:
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justera raderna efter det faktiska skatteavdraget enligt skattetabell.
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Arbetsgivaravgifter (7510/2730) och semesterlöneskuld (7290/2920) bokas
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som egna verifikat, inte i den här mallen.
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lines:
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- account: '2710'
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label: 'Personalskatt'
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side: debit
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type: business
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ratio: 0.3
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- account: '2920'
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label: 'Upplupna semesterlöner'
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side: debit
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type: business
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ratio: 0.12
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- account: '7010'
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label: 'Löner'
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side: debit
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type: business
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ratio: 1.0
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- account: '2710'
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label: 'Personalskatt'
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side: credit
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type: business
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ratio: 0.3
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- account: '1930'
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label: 'Företagskonto'
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side: credit
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type: settlement
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ratio: 1.0
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ratio: 0.7
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@@ -8,9 +8,12 @@ meta:
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entity_type: aktiebolag
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description: >-
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Återföring av periodiseringsfond (senast efter 6 år).
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legal_note: >-
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Återföring sker från den äldsta fonden först. Bokas på 2110 Periodiseringsfonder,
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eller på det årsmärkta kontot (2120-2129) om fonderna följs per år.
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lines:
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- account: '2113'
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label: 'Periodiseringsfond'
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- account: '2110'
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label: 'Periodiseringsfonder'
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side: debit
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type: business
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ratio: 1.0
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@@ -8,14 +8,18 @@ meta:
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entity_type: aktiebolag
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description: >-
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Avsättning till periodiseringsfond vid bokslut. Max 25% av överskottet.
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legal_note: >-
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Bokas på 2110 Periodiseringsfonder. Ett bolag som följer varje års fond separat bokar
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i stället på det årsmärkta kontot (2120-2129, där 2126 = beskattningsår 2026).
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Max 25 % av överskottet för aktiebolag. Återförs senast efter sex år.
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lines:
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- account: '8811'
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label: 'Avsättning periodiseringsfond'
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side: debit
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type: business
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ratio: 1.0
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- account: '2113'
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label: 'Periodiseringsfond'
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- account: '2110'
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label: 'Periodiseringsfonder'
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side: credit
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type: business
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ratio: 1.0
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@@ -51,22 +51,11 @@ const PROBE_AMOUNTS = [100, 1000, 1234.56, 99.99, 3333.33]
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* deserves its own review rather than riding along inside a file-format change.
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*/
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const KNOWN_BROKEN: Record<string, string> = {
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loneutbetalning:
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'Does not balance: debits total 1.42x the amount (2710 @0.3 + 2920 @0.12 + 7010 @1.0) ' +
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'against a single 1.0 credit, so applying it can never produce a postable verifikat. ' +
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'Per the swedish-payroll skill the correct shape is Debit 7010 gross, Credit 2710 tax, ' +
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'Credit 1930 net, and the 2920 semesterlöneskuld line belongs to a separate accrual entry. ' +
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'Fixing it changes what the template posts: needs a domain sign-off.',
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'periodiseringsfond-avsattning-ab':
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'References account 2113, which is not in BAS 2026 and is not seeded into any company chart, ' +
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'so the template cannot resolve. BAS 2026 has 2110 Periodiseringsfonder. Remapping it is a ' +
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'domain decision (the 211x accounts are year-tagged).',
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'periodiseringsfond-aterforing-ab':
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'Same 2113 problem as periodiseringsfond-avsattning-ab.',
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'preliminar-f-skatt-ef':
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'References account 2012, which is not in BAS 2026 and is not seeded into any company chart. ' +
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'The neighbouring egna-uttag accounts that do exist are 2011/2013/2017/2018. Picking the right ' +
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'one is a domain decision.',
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// Empty, and that is the point: the four templates ported out of migration
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// 20260413160000 with real defects (an unbalanced salary template, and
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// accounts that could not resolve) were fixed rather than accepted. The list
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// may only shrink; the validator fails if an entry here validates cleanly, so
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// a stale quarantine cannot linger.
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}
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interface Failure {
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Reference in New Issue
Block a user