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>
2026-08-20 10:06:01 +02:00
parent c402421908
commit 64fc7c783d
16 changed files with 622 additions and 179 deletions
@@ -17,8 +17,8 @@ import {
  computeInstallmentAmounts,
  countCalendarMonths,
 } from '@/lib/bookkeeping/accruals/compute'
-import { shouldShowK2AccrualHint } from '@/components/bookkeeping/accrual-k2-hint'
-import type { AccrualDirection } from '@/types'
+import { accrualHintKey, shouldShowK2AccrualHint } from '@/components/bookkeeping/accrual-k2-hint'
+import type { AccrualDirection, EntityType } from '@/types'

 export interface AccrualFormValue {
  start: string
@@ -59,6 +59,7 @@ export default function AccrualPeriodControl({
  onChange,
  onRemove,
  idPrefix,
+  entityType,
 }: {
  direction: AccrualDirection
  /** Net line amount (ex VAT), in `currency`: drives the preview and the K2 hint. */
@@ -75,6 +76,12 @@ export default function AccrualPeriodControl({
  onChange: (next: AccrualFormValue) => void
  onRemove: () => void
  idPrefix: string
+  /**
+   * Picks the regelverk the materiality hint cites: K1 (BFNAR 2006:1) for
+   * enskild firma, K2 (BFNAR 2016:10) otherwise. Missing keeps the K2
+   * wording (the historical default).
+   */
+  entityType?: EntityType | null
 }) {
  const t = useTranslations('accruals')

@@ -101,11 +108,12 @@ export default function AccrualPeriodControl({
    }
  }

-  // K2's 5 000 kr vasentlighetsgrans is measured in kronor, and it is a
-  // simplification the company may use, not an obligation. So when the line
+  // The 5 000 kr vasentlighetsgrans (K1/K2) is measured in kronor, and it is
+  // a simplification the company may use, not an obligation. So when the line
  // is in a foreign currency and no rate is available, show nothing at all
  // rather than compare the raw foreign amount against a SEK threshold.
-  const showK2Hint = shouldShowK2AccrualHint({ amount, currency, exchangeRate })
+  const showMaterialityHint = shouldShowK2AccrualHint({ amount, currency, exchangeRate })
+  const materialityHintKey = accrualHintKey(entityType)

  return (
    <div className="rounded-lg border bg-muted/30 p-3 space-y-3">
@@ -177,8 +185,8 @@ export default function AccrualPeriodControl({
          {previewInvalid ?? preview}
        </p>
      )}
-      {showK2Hint && (
-        <p className="text-xs text-muted-foreground">{t('k2_hint')}</p>
+      {showMaterialityHint && (
+        <p className="text-xs text-muted-foreground">{t(materialityHintKey)}</p>
      )}
    </div>
  )
@@ -1,6 +1,7 @@
 import { describe, it, expect } from 'vitest'
 import {
  K2_ACCRUAL_THRESHOLD_SEK,
+  accrualHintKey,
  resolveAccrualAmountSek,
  shouldShowK2AccrualHint,
 } from '@/components/bookkeeping/accrual-k2-hint'
@@ -103,3 +104,18 @@ describe('shouldShowK2AccrualHint', () => {
    ).toBe(false)
  })
 })
+
+describe('accrualHintKey', () => {
+  it('cites K1 (BFNAR 2006:1) for enskild firma', () => {
+    expect(accrualHintKey('enskild_firma')).toBe('k1_hint')
+  })
+
+  it('cites K2 for aktiebolag', () => {
+    expect(accrualHintKey('aktiebolag')).toBe('k2_hint')
+  })
+
+  it('keeps the K2 default when the entity type is unknown', () => {
+    expect(accrualHintKey(null)).toBe('k2_hint')
+    expect(accrualHintKey(undefined)).toBe('k2_hint')
+  })
+})
@@ -63,7 +63,7 @@ export function resolveAccrualAmountSek({
 }

 /**
- * Whether to show the "below 5 000 kr need not be deferred (K2)" hint.
+ * Whether to show the "below 5 000 kr need not be deferred" hint.
 *
 * False whenever the SEK value is unknown: no hint beats a hint measured in
 * the wrong currency.
@@ -73,3 +73,20 @@ export function shouldShowK2AccrualHint(input: AccrualAmountInput): boolean {
  if (amountSek === null) return false
  return amountSek > 0 && amountSek < K2_ACCRUAL_THRESHOLD_SEK
 }
+
+/**
+ * Which `accruals.*` message key carries the materiality hint for the given
+ * entity type. An enskild firma normally closes under K1 (BFNAR 2006:1,
+ * förenklat årsbokslut), which relieves posts below 5 000 kr; citing K2
+ * (BFNAR 2016:10) at a sole trader names a regelverk that does not apply to
+ * it. There is no stored förenklat-vs-full-årsbokslut flag, so entity_type
+ * is a proxy and the copy stays advisory ("behöver normalt inte").
+ *
+ * Unknown/missing entity keeps the K2 wording: it is the historical default
+ * and correct for every aktiebolag.
+ */
+export function accrualHintKey(
+  entityType?: 'enskild_firma' | 'aktiebolag' | null,
+): 'k1_hint' | 'k2_hint' {
+  return entityType === 'enskild_firma' ? 'k1_hint' : 'k2_hint'
+}
@@ -11,6 +11,7 @@ import { Label } from '@/components/ui/label'
 import { ArrowRight, Loader2, Plus, Trash2 } from 'lucide-react'
 import { formatCurrency } from '@/lib/utils'
 import { useToast } from '@/components/ui/use-toast'
+import { useCompany } from '@/contexts/CompanyContext'
 import type { AccrualsProposal } from '@/lib/bokslut/accruals/types'
 import { getErrorMessage as getUserErrorMessage } from '@/lib/errors/get-error-message'

@@ -41,6 +42,11 @@ function makeId() {

 export function AccrualsStep({ periodId, onBack, onContinue }: AccrualsStepProps) {
  const { toast } = useToast()
+  const { company } = useCompany()
+  // An enskild firma has no revisor and normally closes under K1 (BFNAR
+  // 2006:1, förenklat årsbokslut): its arvode row is the bokslutsarvode
+  // (2991), and posts under 5 000 kr normally need not be accrued.
+  const isEF = company?.entity_type === 'enskild_firma'
  const [proposal, setProposal] = useState<AccrualsProposal | null>(null)
  const [loading, setLoading] = useState(true)
  const [error, setError] = useState<string | null>(null)
@@ -73,21 +79,25 @@ export function AccrualsStep({ periodId, onBack, onContinue }: AccrualsStepProps
    }
  }, [periodId])

-  const addManual = useCallback((kind: ManualEntry['kind']) => {
-    setManual((prev) => [
-      ...prev,
-      {
-        id: makeId(),
-        kind,
-        amount: '',
-        description: '',
-        expenseAccount: kind === 'audit_fee' ? '6420' : '',
-        prepaidAccount: '',
-        accruedAccount: '',
-        liabilityAccount: '2992',
-      },
-    ])
-  }, [])
+  const addManual = useCallback(
+    (kind: ManualEntry['kind']) => {
+      setManual((prev) => [
+        ...prev,
+        {
+          id: makeId(),
+          kind,
+          amount: '',
+          description: '',
+          expenseAccount: kind === 'audit_fee' ? '6420' : '',
+          prepaidAccount: '',
+          accruedAccount: '',
+          // EF defaults to 2991 (bokslut): it has no revision to accrue for.
+          liabilityAccount: isEF ? '2991' : '2992',
+        },
+      ])
+    },
+    [isEF],
+  )

  const removeManual = useCallback((id: string) => {
    setManual((prev) => prev.filter((m) => m.id !== id))
@@ -192,6 +202,12 @@ export function AccrualsStep({ periodId, onBack, onContinue }: AccrualsStepProps
            ska vändas på första dagen av nästa räkenskapsår: datumet visas per
            verifikation. Automatisk omvändning är planerad till en kommande version.
          </p>
+          {isEF && (
+            <p className="text-xs text-muted-foreground">
+              Enskild firma med förenklat årsbokslut (K1) behöver normalt inte
+              periodisera poster under 5 000 kr.
+            </p>
+          )}
        </CardHeader>
      </Card>

@@ -236,8 +252,9 @@ export function AccrualsStep({ periodId, onBack, onContinue }: AccrualsStepProps
        <CardHeader>
          <CardTitle className="text-base">Manuella periodiseringar</CardTitle>
          <p className="text-sm text-muted-foreground">
-            Lägg till revisionsarvode, hyra som löper över årsskiftet, förutbetalda
-            försäkringar m.m.
+            {isEF
+              ? 'Lägg till bokslutsarvode, hyra som löper över årsskiftet, förutbetalda försäkringar m.m.'
+              : 'Lägg till revisionsarvode, hyra som löper över årsskiftet, förutbetalda försäkringar m.m.'}
          </p>
        </CardHeader>
        <CardContent className="space-y-4">
@@ -248,13 +265,15 @@ export function AccrualsStep({ periodId, onBack, onContinue }: AccrualsStepProps
            <ManualEntryEditor
              key={m.id}
              entry={m}
+              isEF={isEF}
              onChange={(patch) => updateManual(m.id, patch)}
              onRemove={() => removeManual(m.id)}
            />
          ))}
          <div className="flex flex-wrap gap-2 pt-2">
            <Button variant="outline" size="sm" onClick={() => addManual('audit_fee')}>
-              <Plus className="mr-1 h-3.5 w-3.5" /> Revisions-/bokslutsarvode
+              <Plus className="mr-1 h-3.5 w-3.5" />{' '}
+              {isEF ? 'Bokslutsarvode' : 'Revisions-/bokslutsarvode'}
            </Button>
            <Button variant="outline" size="sm" onClick={() => addManual('manual_prepaid_expense')}>
              <Plus className="mr-1 h-3.5 w-3.5" /> Förutbetald kostnad
@@ -294,10 +313,12 @@ export function AccrualsStep({ periodId, onBack, onContinue }: AccrualsStepProps

 function ManualEntryEditor({
  entry,
+  isEF,
  onChange,
  onRemove,
 }: {
  entry: ManualEntry
+  isEF: boolean
  onChange: (patch: Partial<ManualEntry>) => void
  onRemove: () => void
 }) {
@@ -305,7 +326,7 @@ function ManualEntryEditor({
    <div className="rounded-lg border border-border p-3 space-y-3">
      <div className="flex items-center justify-between">
        <p className="text-sm font-medium">
-          {entry.kind === 'audit_fee' && 'Revisions-/bokslutsarvode'}
+          {entry.kind === 'audit_fee' && (isEF ? 'Bokslutsarvode' : 'Revisions-/bokslutsarvode')}
          {entry.kind === 'manual_prepaid_expense' && 'Förutbetald kostnad'}
          {entry.kind === 'manual_accrued_expense' && 'Upplupen kostnad'}
        </p>
@@ -2476,6 +2476,10 @@ export default function InvoiceEditor(props: InvoiceEditorProps = { mode: 'creat
                              <div className="px-2 pb-3">
                                <AccrualPeriodControl
                                  direction="revenue"
+                                  /* Entity type picks the regelverk the
+                                     5 000 kr hint cites: K1 for enskild
+                                     firma, K2 for aktiebolag. */
+                                  entityType={company?.entity_type}
                                  amount={lineTotal}
                                  /* The customer-invoice editor carries no FX rate
                                     (the form has no exchange_rate field), so the
@@ -1,117 +0,0 @@
-'use client'
-
-import { useCallback, useMemo, useSyncExternalStore } from 'react'
-import Link from 'next/link'
-import { ExternalLink } from 'lucide-react'
-import { Switch } from '@/components/ui/switch'
-import { useCompanyOptional } from '@/contexts/CompanyContext'
-import {
-  SettingsRow,
-  SettingsRowEnd,
-} from '@/components/settings/SettingsRows'
-
-/**
- * Per-company toggle for the periodisering wizard's auto-detection step.
- *
- * Backed by localStorage (key: `periodisering_autodetect_enabled:<companyId>`,
- * with the old unscoped key as a read fallback so existing choices survive:
- * the unscoped key silently applied one company's choice to every company in
- * the browser) because
- * the company_settings table does not yet have a dedicated column for this
- * preference, and the task description explicitly allows the persistence to
- * be UI-local. A future migration can promote this to a real
- * `company_settings.periodisering_autodetect_enabled boolean` column and
- * the wizard's auto-detect step will read either source.
- *
- * Default: enabled. The wizard's auto-detect step renders regardless: the
- * toggle merely controls whether the GET response includes `autoDetected`
- * on subsequent fetches. (Today the API always returns it; the wizard step
- * can early-out based on this setting locally.)
- */
-const STORAGE_KEY = 'periodisering_autodetect_enabled'
-
-function storageKeyFor(companyId: string | null): string {
-  return companyId ? `${STORAGE_KEY}:${companyId}` : STORAGE_KEY
-}
-
-function readStored(companyId: string | null): boolean {
-  if (typeof window === 'undefined') return true
-  try {
-    const stored =
-      window.localStorage.getItem(storageKeyFor(companyId)) ??
-      window.localStorage.getItem(STORAGE_KEY)
-    return stored === null ? true : stored !== 'false'
-  } catch {
-    return true
-  }
-}
-
-/** Subscribe to localStorage changes from OTHER tabs. Same-tab updates are
- *  picked up via the explicit re-render after `setItem`: see
- *  `notifyChange` below. */
-function subscribe(callback: () => void): () => void {
-  if (typeof window === 'undefined') return () => {}
-  const handler = (e: StorageEvent) => {
-    if (e.key === null || e.key === STORAGE_KEY || e.key.startsWith(`${STORAGE_KEY}:`)) callback()
-  }
-  const customHandler = () => callback()
-  window.addEventListener('storage', handler)
-  window.addEventListener('gnubok-periodisering-toggle', customHandler)
-  return () => {
-    window.removeEventListener('storage', handler)
-    window.removeEventListener('gnubok-periodisering-toggle', customHandler)
-  }
-}
-
-/** Fire a same-tab notification so useSyncExternalStore re-subscribers
- *  see the change without a manual setState. */
-function notifyChange() {
-  if (typeof window === 'undefined') return
-  window.dispatchEvent(new Event('gnubok-periodisering-toggle'))
-}
-
-export function PeriodiseringAutoDetectToggle() {
-  const companyId = useCompanyOptional()?.company?.id ?? null
-  const getSnapshot = useMemo(() => () => readStored(companyId), [companyId])
-  const enabled = useSyncExternalStore(
-    subscribe,
-    getSnapshot,
-    // Server snapshot: default to enabled. Matches the client default so
-    // hydration is identical.
-    () => true,
-  )
-
-  const handleChange = useCallback((value: boolean) => {
-    try {
-      window.localStorage.setItem(storageKeyFor(companyId), String(value))
-    } catch {
-      // No-op; if storage is blocked the toggle simply won't persist.
-    }
-    notifyChange()
-  }, [companyId])
-
-  return (
-    <SettingsRow
-      label="Periodisering"
-      help="Skannar fakturor i bokslutet efter datumintervall som sträcker sig in i nästa räkenskapsår och föreslår periodiseringar i bokslut-wizarden."
-    >
-      <Switch
-        id="periodisering-autodetect"
-        checked={enabled}
-        onCheckedChange={handleChange}
-      />
-      <label htmlFor="periodisering-autodetect" className="cursor-pointer text-sm">
-        Aktivera automatisk periodiseringsdetektering
-      </label>
-      <SettingsRowEnd>
-        <Link
-          href="/bookkeeping/year-end/periodisering"
-          className="inline-flex items-center gap-1.5 text-xs text-muted-foreground transition-colors hover:text-foreground"
-        >
-          <ExternalLink className="h-3.5 w-3.5" />
-          Öppna periodiserings-wizarden
-        </Link>
-      </SettingsRowEnd>
-    </SettingsRow>
-  )
-}
@@ -11,7 +11,6 @@ import { FiscalYearsManager } from '@/components/settings/FiscalYearsManager'
 import { VoucherSeriesManager } from '@/components/settings/VoucherSeriesManager'
 import { VoucherSeriesPerSourceTypeForm } from '@/components/settings/VoucherSeriesPerSourceTypeForm'
 import { applyDefaultSeriesToMap } from '@/lib/bookkeeping/voucher-series-resolver'
-import { PeriodiseringAutoDetectToggle } from '@/components/settings/PeriodiseringAutoDetectToggle'
 import { DimensionsToggle } from '@/components/settings/DimensionsToggle'
 import { MileageToggle } from '@/components/settings/MileageToggle'
 import { AccountingFrameworkForm } from '@/components/settings/AccountingFrameworkForm'
@@ -173,7 +172,18 @@ export function BookkeepingSettingsContent() {
      <VoucherSeriesManager defaultSeries={settings.default_voucher_series || 'A'} />

      <SettingsGroup label={t('group_automation')}>
-        <PeriodiseringAutoDetectToggle />
+        {/* Periodisering is a review-gated wizard step, not an automation
+            that can be switched on or off, so this row is a plain link. The
+            old toggle here wrote a localStorage preference nothing read. */}
+        <SettingsRow label={t('periodisering_label')} help={t('periodisering_help')}>
+          <Link
+            href="/bookkeeping/year-end/periodisering"
+            className="inline-flex items-center gap-1.5 text-sm text-muted-foreground transition-colors hover:text-foreground"
+          >
+            <ExternalLink className="h-3.5 w-3.5" />
+            {t('periodisering_open_wizard')}
+          </Link>
+        </SettingsRow>
        <DimensionsToggle />
        <MileageToggle />
      </SettingsGroup>
@@ -1001,6 +1001,9 @@ export default function NewSupplierInvoiceForm({
    return (
      <AccrualPeriodControl
        direction="expense"
+        // Entity type picks the regelverk the 5 000 kr hint cites: K1 for
+        // enskild firma, K2 for aktiebolag.
+        entityType={entityType}
        amount={item.amount || 0}
        // Line amounts are in the invoice's currency; the K2 5 000 kr limit is
        // in SEK. The rate is the Riksbanken/manual one already on the form.