feat(bokslut): IL 18 kap pooled tax depreciation with method election (#1393)
* feat(bokslut): IL 18 kap pooled tax depreciation with method election Rakenskapsenlig (huvudregel 30 / kompletteringsregel 20) and restvarde 25 as a company-level annual pool separate from per-asset book depreciation. Method election persisted with immutable snapshots and book-conformity confirmation for rakenskapsenlig. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * chore(db): move tax depreciation migrations to coordinated versions Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(bokslut): keep tax depreciation view loadable when a saved election goes stale A predecessor's changed closing value can push a saved elected deduction above the new statutory maximum; the view now falls back to the statutory recomputation so the snapshot is flagged stale instead of crashing. Ratchet naive-ore-round baseline down by 3. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(bokslut): resolve tax-depreciation period selects statically The no-phantom-columns guard counts every select it cannot resolve toward a hard ceiling, and the PERIOD_COLUMNS join pushed the repo 4 over (364 > 360). Inline the literal column list at the four call sites so the guard verifies these columns instead of skipping them. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(bokslut): address review findings on tax depreciation election - DepreciationPanel: gate the saving flag on a dedicated save sequence so a successful save (which refreshes the view and bumps the request version) no longer leaves the card permanently busy - computeTaxDepreciation: refuse kompletteringsregel_20 with a positive basis and no acquisition cohorts instead of degenerating to a full write-off the cohort evidence does not support (IL 18 kap. 17 §) - migration 227000: judge the asset-method guards on NEW.disposed_at so reversing a disposal cannot reactivate a grandfathered non-linear row - migration 227200: require snapshot column completeness in the CHECK; SQL NULL semantics let partially populated snapshots pass the pure arithmetic comparisons - depreciation route: use the string issue code 'custom' like the rest of the codebase instead of the Zod 3 compat enum Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Mattsson
co-authored by
Claude Fable 5
Claude Fable 5
parent
00ae3540db
commit
5ca64bde30
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-- Issue #324: separate ordinary asset depreciation from the pooled tax
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-- depreciation election under IL 18 kap.
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ALTER TABLE public.company_settings
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ADD COLUMN tax_depreciation_method TEXT NULL;
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ALTER TABLE public.company_settings
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ADD CONSTRAINT company_settings_tax_depreciation_method_check
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CHECK (tax_depreciation_method IS NULL OR tax_depreciation_method IN (
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'rakenskapsenlig',
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'restvarde'
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));
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ALTER TABLE public.fiscal_periods
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ADD COLUMN tax_depreciation_method TEXT NULL,
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ADD COLUMN tax_depreciation_rule TEXT NULL,
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ADD COLUMN tax_depreciation_opening_value NUMERIC(15, 2) NULL,
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ADD COLUMN tax_depreciation_base NUMERIC(15, 2) NULL,
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ADD COLUMN tax_depreciation_deduction NUMERIC(15, 2) NULL,
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ADD COLUMN tax_depreciation_closing_value NUMERIC(15, 2) NULL,
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ADD COLUMN tax_depreciation_calculation JSONB NULL;
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ALTER TABLE public.fiscal_periods
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ADD CONSTRAINT fiscal_periods_tax_depreciation_snapshot_check
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CHECK (
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(
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tax_depreciation_method IS NULL
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AND tax_depreciation_rule IS NULL
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AND tax_depreciation_opening_value IS NULL
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AND tax_depreciation_base IS NULL
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AND tax_depreciation_deduction IS NULL
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AND tax_depreciation_closing_value IS NULL
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AND tax_depreciation_calculation IS NULL
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)
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OR
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(
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tax_depreciation_method IN ('rakenskapsenlig', 'restvarde')
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AND tax_depreciation_opening_value >= 0
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AND tax_depreciation_base >= 0
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AND tax_depreciation_deduction >= 0
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AND tax_depreciation_closing_value >= 0
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AND jsonb_typeof(tax_depreciation_calculation) = 'object'
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AND (
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(
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tax_depreciation_method = 'rakenskapsenlig'
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AND tax_depreciation_rule IN ('huvudregel_30', 'kompletteringsregel_20')
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)
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OR
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(
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tax_depreciation_method = 'restvarde'
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AND tax_depreciation_rule IS NULL
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)
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)
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)
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);
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CREATE OR REPLACE FUNCTION public.guard_fiscal_period_tax_depreciation()
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RETURNS TRIGGER
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LANGUAGE plpgsql
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AS $$
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BEGIN
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IF (
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NEW.tax_depreciation_method IS DISTINCT FROM OLD.tax_depreciation_method
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OR NEW.tax_depreciation_rule IS DISTINCT FROM OLD.tax_depreciation_rule
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OR NEW.tax_depreciation_opening_value IS DISTINCT FROM OLD.tax_depreciation_opening_value
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OR NEW.tax_depreciation_base IS DISTINCT FROM OLD.tax_depreciation_base
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OR NEW.tax_depreciation_deduction IS DISTINCT FROM OLD.tax_depreciation_deduction
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OR NEW.tax_depreciation_closing_value IS DISTINCT FROM OLD.tax_depreciation_closing_value
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OR NEW.tax_depreciation_calculation IS DISTINCT FROM OLD.tax_depreciation_calculation
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) AND (
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OLD.is_closed = true
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OR OLD.locked_at IS NOT NULL
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OR OLD.closing_entry_id IS NOT NULL
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) THEN
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RAISE EXCEPTION 'Fiscal period is locked for tax depreciation elections'
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USING ERRCODE = 'check_violation';
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END IF;
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RETURN NEW;
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END;
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$$;
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CREATE TRIGGER guard_fiscal_period_tax_depreciation
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BEFORE UPDATE OF
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tax_depreciation_method,
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tax_depreciation_rule,
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tax_depreciation_opening_value,
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tax_depreciation_base,
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tax_depreciation_deduction,
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tax_depreciation_closing_value,
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tax_depreciation_calculation
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ON public.fiscal_periods
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FOR EACH ROW EXECUTE FUNCTION public.guard_fiscal_period_tax_depreciation();
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-- Stop the rollout if an active legacy tax-labelled asset has already driven
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-- a posted ordinary-depreciation voucher. That state needs an explicit storno
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-- and accountant review, not an automatic data rewrite.
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DO $$
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BEGIN
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IF EXISTS (
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SELECT 1
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FROM public.assets a
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JOIN public.depreciation_schedules ds ON ds.asset_id = a.id
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WHERE a.disposed_at IS NULL
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AND a.depreciation_method <> 'linear'
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AND ds.journal_entry_id IS NOT NULL
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) THEN
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RAISE EXCEPTION 'Cannot normalize active tax-labelled assets with posted depreciation schedules';
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END IF;
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END;
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$$;
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-- Active rows without postings can safely return to ordinary linear book
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-- depreciation. Disposed rows retain their historical method values because
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-- their financial attributes are immutable.
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UPDATE public.assets
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SET depreciation_method = 'linear',
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restvarde_target = NULL
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WHERE disposed_at IS NULL
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AND depreciation_method <> 'linear';
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ALTER TABLE public.assets
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DROP CONSTRAINT IF EXISTS assets_restvarde_target_method_match;
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CREATE OR REPLACE FUNCTION public.enforce_ordinary_asset_depreciation_method()
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RETURNS TRIGGER
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LANGUAGE plpgsql
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AS $$
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BEGIN
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IF TG_OP = 'INSERT' THEN
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IF NEW.depreciation_method <> 'linear' THEN
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RAISE EXCEPTION 'Asset depreciation_method must be linear; tax depreciation is elected per fiscal period'
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USING ERRCODE = 'check_violation';
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END IF;
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IF NEW.restvarde_target IS NOT NULL THEN
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RAISE EXCEPTION 'Asset restvarde_target is deprecated; tax rest value is calculated per fiscal period'
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USING ERRCODE = 'check_violation';
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END IF;
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ELSE
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-- Judge the post-write state: NEW.disposed_at also catches an UPDATE that
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-- reverses a disposal on a grandfathered non-linear row, which would
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-- otherwise reactivate it with a tax-method label.
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IF NEW.depreciation_method <> 'linear' AND (
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OLD.depreciation_method IS DISTINCT FROM NEW.depreciation_method
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OR NEW.disposed_at IS NULL
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) THEN
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RAISE EXCEPTION 'Asset depreciation_method must be linear; tax depreciation is elected per fiscal period'
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USING ERRCODE = 'check_violation';
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END IF;
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IF NEW.restvarde_target IS NOT NULL AND (
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OLD.restvarde_target IS DISTINCT FROM NEW.restvarde_target
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OR NEW.disposed_at IS NULL
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) THEN
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RAISE EXCEPTION 'Asset restvarde_target is deprecated; tax rest value is calculated per fiscal period'
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USING ERRCODE = 'check_violation';
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END IF;
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END IF;
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RETURN NEW;
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END;
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$$;
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CREATE TRIGGER enforce_ordinary_asset_depreciation_method
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BEFORE INSERT OR UPDATE ON public.assets
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FOR EACH ROW EXECUTE FUNCTION public.enforce_ordinary_asset_depreciation_method();
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COMMENT ON COLUMN public.company_settings.tax_depreciation_method IS
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'Company-level IL 18 tax depreciation method. NULL until explicitly selected.';
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COMMENT ON COLUMN public.fiscal_periods.tax_depreciation_calculation IS
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'Versioned annual IL 18 calculation details supporting the saved tax depreciation election.';
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COMMENT ON COLUMN public.assets.restvarde_target IS
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'Deprecated legacy per-asset field. New tax depreciation is pooled per fiscal period.';
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NOTIFY pgrst, 'reload schema';
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@@ -0,0 +1,5 @@
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ALTER FUNCTION public.guard_fiscal_period_tax_depreciation()
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SET search_path = '';
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ALTER FUNCTION public.enforce_ordinary_asset_depreciation_method()
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SET search_path = '';
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@@ -0,0 +1,136 @@
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-- Issue #324 follow-up: make annual tax-depreciation snapshots coherent and
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-- preserve their fiscal-period chain even for direct RLS-authorized writes.
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ALTER TABLE public.fiscal_periods
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ADD CONSTRAINT fiscal_periods_tax_depreciation_arithmetic_check
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CHECK (
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tax_depreciation_method IS NULL
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OR (
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-- Completeness first: SQL NULL semantics would let a partially
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-- populated snapshot slip past the arithmetic comparisons below
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-- (NULL operands make the whole expression NULL, which passes CHECK).
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tax_depreciation_opening_value IS NOT NULL
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AND tax_depreciation_base IS NOT NULL
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AND tax_depreciation_deduction IS NOT NULL
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AND tax_depreciation_closing_value IS NOT NULL
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AND tax_depreciation_calculation IS NOT NULL
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AND (
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tax_depreciation_method <> 'rakenskapsenlig'
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OR tax_depreciation_rule IS NOT NULL
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)
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AND tax_depreciation_deduction <= tax_depreciation_base
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AND tax_depreciation_closing_value
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= tax_depreciation_base - tax_depreciation_deduction
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AND (tax_depreciation_calculation ->> 'version')::integer >= 2
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AND (tax_depreciation_calculation ->> 'elected_deduction')::numeric
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= tax_depreciation_deduction
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AND (tax_depreciation_calculation ->> 'maximum_deduction')::numeric
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>= tax_depreciation_deduction
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AND (
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tax_depreciation_method <> 'rakenskapsenlig'
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OR tax_depreciation_calculation ->> 'book_conformity_confirmed' = 'true'
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)
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)
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);
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CREATE OR REPLACE FUNCTION public.guard_fiscal_period_tax_depreciation()
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RETURNS TRIGGER
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LANGUAGE plpgsql
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SET search_path = ''
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AS $$
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DECLARE
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previous_period public.fiscal_periods%ROWTYPE;
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tax_snapshot_changed boolean;
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BEGIN
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tax_snapshot_changed := (
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NEW.tax_depreciation_method IS DISTINCT FROM OLD.tax_depreciation_method
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OR NEW.tax_depreciation_rule IS DISTINCT FROM OLD.tax_depreciation_rule
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OR NEW.tax_depreciation_opening_value IS DISTINCT FROM OLD.tax_depreciation_opening_value
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OR NEW.tax_depreciation_base IS DISTINCT FROM OLD.tax_depreciation_base
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OR NEW.tax_depreciation_deduction IS DISTINCT FROM OLD.tax_depreciation_deduction
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OR NEW.tax_depreciation_closing_value IS DISTINCT FROM OLD.tax_depreciation_closing_value
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OR NEW.tax_depreciation_calculation IS DISTINCT FROM OLD.tax_depreciation_calculation
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);
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IF NOT tax_snapshot_changed THEN
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RETURN NEW;
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END IF;
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IF OLD.is_closed = true OR OLD.locked_at IS NOT NULL OR OLD.closing_entry_id IS NOT NULL THEN
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RAISE EXCEPTION 'Fiscal period is locked for tax depreciation elections'
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USING ERRCODE = 'check_violation';
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END IF;
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IF EXISTS (
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SELECT 1
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FROM public.fiscal_periods successor
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WHERE successor.company_id = NEW.company_id
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AND successor.period_start > NEW.period_start
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AND successor.tax_depreciation_method IS NOT NULL
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) THEN
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RAISE EXCEPTION 'A later fiscal period already has a tax depreciation snapshot'
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USING ERRCODE = 'check_violation';
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END IF;
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IF NEW.tax_depreciation_method IS NULL THEN
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RETURN NEW;
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END IF;
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IF NEW.previous_period_id IS NOT NULL THEN
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SELECT *
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INTO previous_period
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FROM public.fiscal_periods candidate
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WHERE candidate.id = NEW.previous_period_id
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AND candidate.company_id = NEW.company_id;
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IF NOT FOUND THEN
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RAISE EXCEPTION 'Previous fiscal period is missing or belongs to another company'
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USING ERRCODE = 'check_violation';
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END IF;
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IF previous_period.period_end + 1 <> NEW.period_start THEN
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RAISE EXCEPTION 'Previous fiscal period is not date-adjacent'
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USING ERRCODE = 'check_violation';
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END IF;
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ELSE
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SELECT *
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INTO previous_period
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FROM public.fiscal_periods candidate
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WHERE candidate.company_id = NEW.company_id
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AND candidate.period_end + 1 = NEW.period_start
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ORDER BY candidate.period_end DESC
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LIMIT 1;
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END IF;
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IF previous_period.id IS NOT NULL THEN
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IF previous_period.tax_depreciation_method IS NULL
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OR previous_period.tax_depreciation_closing_value IS NULL THEN
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RAISE EXCEPTION 'Previous fiscal period has no tax depreciation snapshot'
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USING ERRCODE = 'check_violation';
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END IF;
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IF NEW.tax_depreciation_method <> previous_period.tax_depreciation_method THEN
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RAISE EXCEPTION 'Tax depreciation method must match the previous fiscal period'
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USING ERRCODE = 'check_violation';
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END IF;
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IF NEW.tax_depreciation_opening_value
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IS DISTINCT FROM previous_period.tax_depreciation_closing_value THEN
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RAISE EXCEPTION 'Tax depreciation opening value must equal the previous closing value'
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USING ERRCODE = 'check_violation';
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END IF;
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END IF;
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RETURN NEW;
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END;
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$$;
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-- The annual snapshot chain is authoritative. Keeping a second company-level
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-- method introduced an admin/member RLS mismatch and a non-atomic second write.
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ALTER TABLE public.company_settings
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DROP CONSTRAINT IF EXISTS company_settings_tax_depreciation_method_check;
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ALTER TABLE public.company_settings
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DROP COLUMN IF EXISTS tax_depreciation_method;
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NOTIFY pgrst, 'reload schema';
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