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>

components/settings/sections/BookkeepingSettingsContent.tsx

@@ -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>