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
@@ -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>
|
||||
|
||||
Reference in New Issue
Block a user