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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import { describe, expect, it } from 'vitest'
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import { getPool } from './setup'
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import { insertFiscalPeriod, seedCompany } from './fixtures'
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interface SnapshotInput {
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method: 'rakenskapsenlig' | 'restvarde'
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rule: 'huvudregel_30' | 'kompletteringsregel_20' | null
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opening: number
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basis: number
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deduction: number
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closing: number
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}
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const SNAPSHOT: SnapshotInput = {
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method: 'rakenskapsenlig',
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rule: 'huvudregel_30',
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opening: 100_000,
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basis: 130_000,
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deduction: 39_000,
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closing: 91_000,
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}
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async function saveSnapshot(
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periodId: string,
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overrides: Partial<SnapshotInput> = {},
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): Promise<void> {
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const snapshot = { ...SNAPSHOT, ...overrides }
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await getPool().query(
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`UPDATE public.fiscal_periods
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SET tax_depreciation_method = $2,
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tax_depreciation_rule = $3,
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tax_depreciation_opening_value = $4,
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tax_depreciation_base = $5,
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tax_depreciation_deduction = $6,
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tax_depreciation_closing_value = $7,
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tax_depreciation_calculation = $8::jsonb
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WHERE id = $1`,
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[
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periodId,
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snapshot.method,
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snapshot.rule,
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snapshot.opening,
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snapshot.basis,
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snapshot.deduction,
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snapshot.closing,
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JSON.stringify({
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version: 2,
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elected_deduction: snapshot.deduction,
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maximum_deduction: Math.max(snapshot.deduction, SNAPSHOT.deduction),
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book_conformity_confirmed: snapshot.method === 'rakenskapsenlig' ? true : null,
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}),
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],
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)
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}
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describe('tax depreciation election constraints', () => {
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it('accepts a complete räkenskapsenlig annual snapshot', async () => {
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const owner = await seedCompany()
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await expect(saveSnapshot(owner.fiscalPeriodId)).resolves.toBeUndefined()
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})
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it('rejects an incomplete or incoherent annual snapshot', async () => {
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const owner = await seedCompany()
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await expect(
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getPool().query(
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`UPDATE public.fiscal_periods
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SET tax_depreciation_method = 'restvarde',
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tax_depreciation_rule = 'huvudregel_30',
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tax_depreciation_opening_value = 100000,
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tax_depreciation_base = 100000,
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tax_depreciation_deduction = 25000,
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tax_depreciation_closing_value = 75000,
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tax_depreciation_calculation = '{
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"version": 2,
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"elected_deduction": 25000,
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"maximum_deduction": 25000,
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"book_conformity_confirmed": null
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}'::jsonb
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WHERE id = $1`,
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[owner.fiscalPeriodId],
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),
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).rejects.toThrow()
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})
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it('rejects deduction above the base or a closing value that does not reconcile', async () => {
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const owner = await seedCompany()
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await expect(saveSnapshot(owner.fiscalPeriodId, {
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basis: 10_000,
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deduction: 11_000,
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closing: 0,
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})).rejects.toThrow()
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await expect(saveSnapshot(owner.fiscalPeriodId, {
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basis: 100_000,
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deduction: 30_000,
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closing: 60_000,
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})).rejects.toThrow()
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})
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it('enforces predecessor method and opening value for direct writes', async () => {
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const owner = await seedCompany()
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const previousPeriodId = await insertFiscalPeriod({
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userId: owner.userId,
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companyId: owner.companyId,
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name: '2025',
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periodStart: '2025-01-01',
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periodEnd: '2025-12-31',
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})
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await getPool().query(
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'UPDATE public.fiscal_periods SET previous_period_id = $2 WHERE id = $1',
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[owner.fiscalPeriodId, previousPeriodId],
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)
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await saveSnapshot(previousPeriodId)
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await expect(saveSnapshot(owner.fiscalPeriodId, {
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opening: 90_000,
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basis: 100_000,
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deduction: 30_000,
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closing: 70_000,
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})).rejects.toThrow(/opening value must equal/i)
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await expect(saveSnapshot(owner.fiscalPeriodId, {
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method: 'restvarde',
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rule: null,
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opening: SNAPSHOT.closing,
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basis: 100_000,
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deduction: 25_000,
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closing: 75_000,
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})).rejects.toThrow(/method must match/i)
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})
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it('blocks an earlier snapshot change after a successor snapshot is saved', async () => {
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const owner = await seedCompany()
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const previousPeriodId = await insertFiscalPeriod({
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userId: owner.userId,
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companyId: owner.companyId,
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name: '2025',
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periodStart: '2025-01-01',
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periodEnd: '2025-12-31',
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})
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await getPool().query(
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'UPDATE public.fiscal_periods SET previous_period_id = $2 WHERE id = $1',
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[owner.fiscalPeriodId, previousPeriodId],
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)
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await saveSnapshot(previousPeriodId)
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await saveSnapshot(owner.fiscalPeriodId, {
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opening: SNAPSHOT.closing,
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basis: SNAPSHOT.closing,
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deduction: 20_000,
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closing: 71_000,
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})
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await expect(saveSnapshot(previousPeriodId, {
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deduction: 38_000,
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closing: 92_000,
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})).rejects.toThrow(/later fiscal period already has/i)
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})
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it('blocks snapshot changes after the fiscal period is locked', async () => {
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const owner = await seedCompany()
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await saveSnapshot(owner.fiscalPeriodId)
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await getPool().query(
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'UPDATE public.fiscal_periods SET locked_at = now() WHERE id = $1',
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[owner.fiscalPeriodId],
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)
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await expect(
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getPool().query(
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`UPDATE public.fiscal_periods
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SET tax_depreciation_deduction = 38000,
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tax_depreciation_closing_value = 92000
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WHERE id = $1`,
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[owner.fiscalPeriodId],
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),
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).rejects.toThrow(/locked for tax depreciation elections/i)
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})
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it('rejects new per-asset tax depreciation methods', async () => {
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const owner = await seedCompany()
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await expect(
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getPool().query(
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`INSERT INTO public.assets
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(user_id, company_id, name, category, acquisition_date,
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acquisition_cost, salvage_value, useful_life_months,
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depreciation_method, bas_asset_account,
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bas_accumulated_account, bas_expense_account)
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VALUES ($1, $2, 'Legacy tax method', 'equipment', CURRENT_DATE,
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100000, 0, 60, 'declining_balance_30', '1220', '1229', '7832')`,
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[owner.userId, owner.companyId],
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),
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).rejects.toThrow(/must be linear/i)
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})
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})
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