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
@@ -11,6 +11,7 @@ import { Label } from '@/components/ui/label'
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import { ArrowRight, Loader2, Plus, Trash2 } from 'lucide-react'
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import { formatCurrency } from '@/lib/utils'
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import { useToast } from '@/components/ui/use-toast'
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import { useCompany } from '@/contexts/CompanyContext'
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import type { AccrualsProposal } from '@/lib/bokslut/accruals/types'
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import { getErrorMessage as getUserErrorMessage } from '@/lib/errors/get-error-message'
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@@ -41,6 +42,11 @@ function makeId() {
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export function AccrualsStep({ periodId, onBack, onContinue }: AccrualsStepProps) {
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const { toast } = useToast()
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const { company } = useCompany()
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// An enskild firma has no revisor and normally closes under K1 (BFNAR
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// 2006:1, förenklat årsbokslut): its arvode row is the bokslutsarvode
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// (2991), and posts under 5 000 kr normally need not be accrued.
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const isEF = company?.entity_type === 'enskild_firma'
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const [proposal, setProposal] = useState<AccrualsProposal | null>(null)
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const [loading, setLoading] = useState(true)
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const [error, setError] = useState<string | null>(null)
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@@ -73,21 +79,25 @@ export function AccrualsStep({ periodId, onBack, onContinue }: AccrualsStepProps
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}
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}, [periodId])
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const addManual = useCallback((kind: ManualEntry['kind']) => {
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setManual((prev) => [
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...prev,
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{
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id: makeId(),
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kind,
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amount: '',
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description: '',
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expenseAccount: kind === 'audit_fee' ? '6420' : '',
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prepaidAccount: '',
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accruedAccount: '',
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liabilityAccount: '2992',
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},
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])
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}, [])
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const addManual = useCallback(
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(kind: ManualEntry['kind']) => {
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setManual((prev) => [
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...prev,
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{
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id: makeId(),
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kind,
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amount: '',
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description: '',
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expenseAccount: kind === 'audit_fee' ? '6420' : '',
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prepaidAccount: '',
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accruedAccount: '',
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// EF defaults to 2991 (bokslut): it has no revision to accrue for.
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liabilityAccount: isEF ? '2991' : '2992',
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},
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])
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},
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[isEF],
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)
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const removeManual = useCallback((id: string) => {
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setManual((prev) => prev.filter((m) => m.id !== id))
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@@ -192,6 +202,12 @@ export function AccrualsStep({ periodId, onBack, onContinue }: AccrualsStepProps
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ska vändas på första dagen av nästa räkenskapsår: datumet visas per
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verifikation. Automatisk omvändning är planerad till en kommande version.
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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.
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</p>
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)}
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</CardHeader>
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</Card>
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@@ -236,8 +252,9 @@ export function AccrualsStep({ periodId, onBack, onContinue }: AccrualsStepProps
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<CardHeader>
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<CardTitle className="text-base">Manuella periodiseringar</CardTitle>
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<p className="text-sm text-muted-foreground">
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Lägg till revisionsarvode, hyra som löper över årsskiftet, förutbetalda
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försäkringar m.m.
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{isEF
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? 'Lägg till bokslutsarvode, hyra som löper över årsskiftet, förutbetalda försäkringar m.m.'
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: 'Lägg till revisionsarvode, hyra som löper över årsskiftet, förutbetalda försäkringar m.m.'}
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</p>
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</CardHeader>
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<CardContent className="space-y-4">
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@@ -248,13 +265,15 @@ export function AccrualsStep({ periodId, onBack, onContinue }: AccrualsStepProps
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<ManualEntryEditor
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key={m.id}
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entry={m}
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isEF={isEF}
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onChange={(patch) => updateManual(m.id, patch)}
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onRemove={() => removeManual(m.id)}
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/>
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))}
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<div className="flex flex-wrap gap-2 pt-2">
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<Button variant="outline" size="sm" onClick={() => addManual('audit_fee')}>
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<Plus className="mr-1 h-3.5 w-3.5" /> Revisions-/bokslutsarvode
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<Plus className="mr-1 h-3.5 w-3.5" />{' '}
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{isEF ? 'Bokslutsarvode' : 'Revisions-/bokslutsarvode'}
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</Button>
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<Button variant="outline" size="sm" onClick={() => addManual('manual_prepaid_expense')}>
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<Plus className="mr-1 h-3.5 w-3.5" /> Förutbetald kostnad
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@@ -294,10 +313,12 @@ export function AccrualsStep({ periodId, onBack, onContinue }: AccrualsStepProps
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function ManualEntryEditor({
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entry,
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isEF,
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onChange,
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onRemove,
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}: {
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entry: ManualEntry
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isEF: boolean
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onChange: (patch: Partial<ManualEntry>) => void
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onRemove: () => void
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}) {
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@@ -305,7 +326,7 @@ function ManualEntryEditor({
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<div className="rounded-lg border border-border p-3 space-y-3">
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<div className="flex items-center justify-between">
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<p className="text-sm font-medium">
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{entry.kind === 'audit_fee' && 'Revisions-/bokslutsarvode'}
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{entry.kind === 'audit_fee' && (isEF ? 'Bokslutsarvode' : 'Revisions-/bokslutsarvode')}
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{entry.kind === 'manual_prepaid_expense' && 'Förutbetald kostnad'}
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{entry.kind === 'manual_accrued_expense' && 'Upplupen kostnad'}
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</p>
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