fix(periodisering): stop overselling automatic periodization to enskild firma (#1730)
* fix(bokslut): honest periodisering for enskild firma (K1) Stop mis-selling automatic periodisering to sole traders and give the auto-detect a materiality floor: - Remove the inert PeriodiseringAutoDetectToggle (write-only localStorage, no reader anywhere); the settings row is now a plain link to the periodisering wizard, with new i18n keys in sv+en. - Auto-detect tags suggestions under 5 000 kr as low confidence with the reason 'Under 5 000 kr: behöver normalt inte periodiseras', citing K1 (BFNAR 2006:1) for enskild firma and K2 for aktiebolag; the wizard only pre-ticks high-confidence rows, so under-floor posts land unticked. Personnel-cost lines (7xxx) are exempt: they must always be accrued. - The accruals GET route resolves companies.entity_type and threads it to the detector. - Per-line accrual hint in the invoice editors is entity-aware: new accruals.k1_hint (K1, förenklat årsbokslut) for EF, k2_hint stays for AB. - Periodisering wizard and year-end AccrualsStep relabel Revisionsarvode to Bokslutsarvode for EF, default the liability account to 2991 instead of 2992, and show a muted K1-floor intro line. All copy stays advisory (behöver normalt inte, never får inte): entity_type is a proxy since no förenklat-vs-full-årsbokslut flag exists. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(bokslut): SEK-correct materiality floor, entity-type via settings, narrower personnel exemption Review fixes on the K1 periodisering branch: - The 5 000 kr floor now compares a SEK amount: queries select currency and subtotal_sek, the floor uses the periodisation share of subtotal_sek for foreign-currency invoices, and is skipped entirely when no SEK amount is resolvable (accrual-k2-hint precedent, DECISIONS.md 2026-07-26). - The accruals route resolves entity type via getCompanyEntityType (company_settings-primary, companies fallback) instead of reading companies.entity_type directly. - The personnel-cost exemption from the floor is narrowed from startsWith('7') to /^7[0-6]/: 78xx/79xx are not personnel costs. 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>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Fable 5
Jakob Wennberg
Claude Fable 5
Jakob Wennberg
parent
c402421908
commit
64fc7c783d
@@ -15,6 +15,7 @@ import { Skeleton } from '@/components/ui/skeleton'
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import { EmptyState } from '@/components/ui/empty-state'
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import { useToast } from '@/components/ui/use-toast'
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import { useCanWrite } from '@/lib/hooks/use-can-write'
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import { useCompany } from '@/contexts/CompanyContext'
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import { cn, formatCurrency } from '@/lib/utils'
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import {
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PERIODISERING_TEMPLATES,
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@@ -31,12 +32,16 @@ import { getErrorMessage as getUserErrorMessage } from '@/lib/errors/get-error-m
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type Step = 'vacation' | 'audit' | 'auto' | 'manual' | 'review'
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const STEP_ORDER: Step[] = ['vacation', 'audit', 'auto', 'manual', 'review']
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const STEP_LABELS: Record<Step, string> = {
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vacation: 'Semester',
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audit: 'Revisionsarvode',
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auto: 'Auto-detektering',
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manual: 'Manuella tillägg',
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review: 'Granska & posta',
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/** An enskild firma has no revisor, so its step 2 is the bokslutsarvode. */
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function stepLabels(isEnskildFirma: boolean): Record<Step, string> {
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return {
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vacation: 'Semester',
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audit: isEnskildFirma ? 'Bokslutsarvode' : 'Revisionsarvode',
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auto: 'Auto-detektering',
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manual: 'Manuella tillägg',
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review: 'Granska & posta',
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}
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}
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interface PeriodOption {
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@@ -93,6 +98,12 @@ export default function PeriodiseringWizardPage() {
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const searchParams = useSearchParams()
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const { toast } = useToast()
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const { canWrite } = useCanWrite()
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const { company } = useCompany()
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// Entity-aware copy: an enskild firma has no revision and normally closes
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// under K1 (BFNAR 2006:1, förenklat årsbokslut). entity_type is a proxy:
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// no stored flag distinguishes förenklat from full årsbokslut, so all
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// K1 wording stays advisory ("behöver normalt inte").
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const isEF = company?.entity_type === 'enskild_firma'
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const [periods, setPeriods] = useState<PeriodOption[] | null>(null)
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const [periodsError, setPeriodsError] = useState<string | null>(null)
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@@ -111,6 +122,16 @@ export default function PeriodiseringWizardPage() {
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amount: '',
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liabilityAccount: '2992',
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})
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// Default the liability account per entity: 2991 (bokslut) for enskild
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// firma, 2992 (revision) for aktiebolag. The company row loads async, so
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// adjust once it arrives, but never override a state the user has touched.
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useEffect(() => {
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if (!isEF) return
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setAuditState((prev) =>
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prev.enabled || prev.amount !== '' ? prev : { ...prev, liabilityAccount: '2991' },
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)
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}, [isEF])
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const [autoState, setAutoState] = useState<AutoState>({ selections: {} })
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const [manualEntries, setManualEntries] = useState<ManualEntry[]>([])
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@@ -190,6 +211,7 @@ export default function PeriodiseringWizardPage() {
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)
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const currentStepIndex = STEP_ORDER.indexOf(step)
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const labels = stepLabels(isEF)
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const progressValue = ((currentStepIndex + 1) / STEP_ORDER.length) * 100
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const showWizard = selectedPeriodId !== null && (periods?.length ?? 0) > 0 && !loading && !loadError
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@@ -418,7 +440,7 @@ export default function PeriodiseringWizardPage() {
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<CardContent className="p-4 space-y-2">
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<div className="flex justify-between text-sm">
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<span className="sm:hidden text-primary font-medium">
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Steg {currentStepIndex + 1}/{STEP_ORDER.length}: {STEP_LABELS[step]}
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Steg {currentStepIndex + 1}/{STEP_ORDER.length}: {labels[step]}
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</span>
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{STEP_ORDER.map((s, i) => (
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<span
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@@ -428,7 +450,7 @@ export default function PeriodiseringWizardPage() {
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i <= currentStepIndex ? 'text-primary font-medium' : 'text-muted-foreground',
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)}
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>
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{STEP_LABELS[s]}
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{labels[s]}
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</span>
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))}
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</div>
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@@ -446,6 +468,7 @@ export default function PeriodiseringWizardPage() {
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)}
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{step === 'audit' && (
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<AuditStep
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isEF={isEF}
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state={auditState}
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onChange={setAuditState}
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onBack={() => setStep('vacation')}
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@@ -454,6 +477,7 @@ export default function PeriodiseringWizardPage() {
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)}
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{step === 'auto' && (
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<AutoStep
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isEF={isEF}
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suggestions={proposal.autoDetected ?? []}
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selections={autoState.selections}
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onToggle={(key, val) =>
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@@ -558,11 +582,13 @@ function VacationStep({
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}
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function AuditStep({
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isEF,
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state,
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onChange,
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onBack,
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onNext,
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}: {
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isEF: boolean
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state: AuditState
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onChange: (s: AuditState) => void
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onBack: () => void
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@@ -572,10 +598,13 @@ function AuditStep({
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<div className="space-y-6">
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<Card>
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<CardHeader>
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<CardTitle className="text-base">Steg 2: Revisions- / bokslutsarvode</CardTitle>
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<CardTitle className="text-base">
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{isEF ? 'Steg 2: Bokslutsarvode' : 'Steg 2: Revisions- / bokslutsarvode'}
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</CardTitle>
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<p className="text-sm text-muted-foreground">
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Periodisera arvode för revision (2992) eller bokslut (2991). Posten
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vänds första dagen i nästa räkenskapsår när fakturan kommer.
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{isEF
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? 'Periodisera arvode för bokslut (2991). Posten vänds första dagen i nästa räkenskapsår när fakturan kommer.'
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: 'Periodisera arvode för revision (2992) eller bokslut (2991). Posten vänds första dagen i nästa räkenskapsår när fakturan kommer.'}
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</p>
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</CardHeader>
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<CardContent className="space-y-4">
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@@ -632,12 +661,14 @@ function AuditStep({
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}
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function AutoStep({
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isEF,
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suggestions,
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selections,
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onToggle,
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onBack,
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onNext,
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}: {
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isEF: boolean
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suggestions: PeriodiseringSuggestion[]
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selections: Record<string, boolean>
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onToggle: (key: string, val: boolean) => void
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@@ -654,6 +685,12 @@ function AutoStep({
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innehåller en datumintervall som sträcker sig in i nästa räkenskapsår.
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Granska och bekräfta: högst säkra förslag är förvalda.
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</p>
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{isEF && (
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<p className="text-xs text-muted-foreground">
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Enskild firma med förenklat årsbokslut (K1) behöver normalt inte
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periodisera poster under 5 000 kr. Förslag under gränsen är avmarkerade.
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</p>
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)}
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</CardHeader>
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<CardContent className="space-y-3">
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{suggestions.length === 0 && (
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@@ -10,9 +10,11 @@ vi.mock('@/lib/init', () => ({
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ensureInitialized: vi.fn(),
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}))
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const mockGetCompanyEntityType = vi.fn()
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vi.mock('@/lib/company/context', () => ({
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requireCompanyId: vi.fn().mockResolvedValue('company-1'),
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getActiveCompanyId: vi.fn().mockResolvedValue('company-1'),
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getCompanyEntityType: (...args: unknown[]) => mockGetCompanyEntityType(...args),
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}))
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vi.mock('@/lib/auth/require-write', () => ({
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@@ -44,11 +46,25 @@ beforeAll(async () => {
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;({ GET } = await import('../route'))
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}, 30_000)
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/** Minimal supabase mock: auth only. The entity_type resolution is mocked at
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* the getCompanyEntityType boundary (company_settings-primary with a
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* companies fallback lives inside lib/company/context, tested there). */
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function mockSupabase() {
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return {
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auth: { getUser: vi.fn().mockResolvedValue({ data: { user: mockUser } }) },
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from: vi.fn(() => ({
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select: vi.fn().mockReturnThis(),
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eq: vi.fn().mockReturnThis(),
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single: vi.fn().mockResolvedValue({ data: null, error: { message: 'not found' } }),
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maybeSingle: vi.fn().mockResolvedValue({ data: null, error: null }),
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})),
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}
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}
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beforeEach(() => {
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vi.clearAllMocks()
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mockCreateClient.mockResolvedValue({
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auth: { getUser: vi.fn().mockResolvedValue({ data: { user: mockUser } }) },
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})
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mockCreateClient.mockResolvedValue(mockSupabase())
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mockGetCompanyEntityType.mockResolvedValue('aktiebolag')
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})
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describe('GET /api/bookkeeping/fiscal-periods/[id]/accruals', () => {
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@@ -90,6 +106,54 @@ describe('GET /api/bookkeeping/fiscal-periods/[id]/accruals', () => {
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const { status, body } = await parseJsonResponse<{ data: { autoDetected: unknown[] } }>(res)
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expect(status).toBe(200)
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expect(body.data.autoDetected).toHaveLength(1)
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// The route resolves the company's entity_type and threads it through so
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// the materiality wording cites the right regelverk (K1 vs K2).
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expect(mockDetectPeriodisering).toHaveBeenCalledWith(
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expect.anything(),
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'company-1',
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'period-1',
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{ entityType: 'aktiebolag' },
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)
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})
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it('threads entity_type enskild_firma to the detector', async () => {
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mockGetCompanyEntityType.mockResolvedValue('enskild_firma')
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mockBuildAccrualsProposal.mockResolvedValue({
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fiscalPeriod: { id: 'period-1', name: 'FY 2025', period_start: '2025-01-01', period_end: '2025-12-31' },
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proposals: [],
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})
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mockDetectPeriodisering.mockResolvedValue([])
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const res = await GET(
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createMockRequest('/api/bookkeeping/fiscal-periods/period-1/accruals'),
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createMockRouteParams({ id: 'period-1' }),
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)
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expect(res.status).toBe(200)
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expect(mockDetectPeriodisering).toHaveBeenCalledWith(
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expect.anything(),
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'company-1',
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'period-1',
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{ entityType: 'enskild_firma' },
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)
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})
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it('falls back to null entityType when the entity type cannot be resolved', async () => {
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mockGetCompanyEntityType.mockResolvedValue(null)
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mockBuildAccrualsProposal.mockResolvedValue({
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fiscalPeriod: { id: 'period-1', name: 'FY 2025', period_start: '2025-01-01', period_end: '2025-12-31' },
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proposals: [],
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})
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mockDetectPeriodisering.mockResolvedValue([])
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const res = await GET(
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createMockRequest('/api/bookkeeping/fiscal-periods/period-1/accruals'),
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createMockRouteParams({ id: 'period-1' }),
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)
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expect(res.status).toBe(200)
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expect(mockDetectPeriodisering).toHaveBeenCalledWith(
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expect.anything(),
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'company-1',
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'period-1',
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{ entityType: null },
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)
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})
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it('still returns the snapshot when auto-detect throws', async () => {
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@@ -1,6 +1,7 @@
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import { NextResponse } from 'next/server'
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import { z } from 'zod'
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import { withRouteContext } from '@/lib/api/with-route-context'
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import { getCompanyEntityType } from '@/lib/company/context'
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import { errorResponse, errorResponseFromCode } from '@/lib/errors/get-structured-error'
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import { validateBody } from '@/lib/api/validate'
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import { createJournalEntry } from '@/lib/bookkeeping/engine'
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@@ -15,6 +16,7 @@ import {
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proposeVacationLiabilityChange,
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} from '@/lib/bokslut/accruals/accrual-detector'
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import { detectPeriodisering } from '@/lib/bokslut/accruals/auto-detect'
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import type { PeriodiseringEntityType } from '@/lib/bokslut/accruals/auto-detect'
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import type { AccrualProposal } from '@/lib/bokslut/accruals/types'
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import type { JournalEntry } from '@/types'
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@@ -28,7 +30,17 @@ export const GET = withRouteContext(
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// paint isn't gated on the slower auto-detect query.
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const [proposal, autoDetected] = await Promise.all([
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buildAccrualsProposal(supabase, companyId, id),
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detectPeriodisering(supabase, companyId, id).catch((err) => {
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(async () => {
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// Entity type picks the regelverk the materiality wording cites:
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// K1 (BFNAR 2006:1) for enskild firma, K2 (BFNAR 2016:10) for AB.
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// Resolved via getCompanyEntityType: company_settings is the
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// read-primary source (what the user edits in Settings), with
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// companies.entity_type as the fallback.
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const entityType = await getCompanyEntityType(supabase, companyId)
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return detectPeriodisering(supabase, companyId, id, {
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entityType: (entityType as PeriodiseringEntityType | null) ?? null,
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})
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})().catch((err) => {
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// Auto-detect is best-effort: a malformed invoice description
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// shouldn't break the rest of the preflight. Log + return empty.
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log.warn('auto-detect failed', { error: (err as Error)?.message })
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