feat: BAS data overhaul, currency revaluation, expenses, UI polish, and cleanup

- Update BAS account catalog with comprehensive SRU codes and K2 flags
- Add currency revaluation service with tests and API route
- Add expenses page and account deletion API
- Enhance booking templates with new patterns and improved tests
- Improve transaction categorization with template picker and description matching
- Polish dashboard, onboarding, import, and transaction UIs
- Refactor year-end service for multi-step closing
- Move SRU generator to ne-bilaga, remove standalone SRU export
- Remove unused dev docs, mock data, and extension hooks
- Add invoice delivery note sequences migration

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

app/api/bookkeeping/fiscal-periods/[id]/currency-revaluation/route.ts

@@ -0,0 +1,91 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import {
+  previewCurrencyRevaluation,
+  executeCurrencyRevaluation,
+} from '@/lib/bookkeeping/currency-revaluation'
+
+/**
+ * GET: Preview currency revaluation for a fiscal period
+ */
+export async function GET(
+  request: Request,
+  { params }: { params: Promise<{ id: string }> }
+) {
+  const { id } = await params
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  try {
+    // Fetch period to get closing date
+    const { data: period, error: periodError } = await supabase
+      .from('fiscal_periods')
+      .select('*')
+      .eq('id', id)
+      .eq('user_id', user.id)
+      .single()
+
+    if (periodError || !period) {
+      return NextResponse.json({ error: 'Fiscal period not found' }, { status: 404 })
+    }
+
+    const preview = await previewCurrencyRevaluation(supabase, user.id, period.period_end)
+    return NextResponse.json({ data: preview })
+  } catch (err) {
+    return NextResponse.json(
+      { error: err instanceof Error ? err.message : 'Failed to preview currency revaluation' },
+      { status: 400 }
+    )
+  }
+}
+
+/**
+ * POST: Execute currency revaluation for a fiscal period
+ */
+export async function POST(
+  request: Request,
+  { params }: { params: Promise<{ id: string }> }
+) {
+  const { id } = await params
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  try {
+    // Fetch period to get closing date
+    const { data: period, error: periodError } = await supabase
+      .from('fiscal_periods')
+      .select('*')
+      .eq('id', id)
+      .eq('user_id', user.id)
+      .single()
+
+    if (periodError || !period) {
+      return NextResponse.json({ error: 'Fiscal period not found' }, { status: 404 })
+    }
+
+    if (period.is_closed) {
+      return NextResponse.json({ error: 'Period is already closed' }, { status: 400 })
+    }
+
+    const result = await executeCurrencyRevaluation(supabase, user.id, period.period_end, id)
+
+    if (!result) {
+      return NextResponse.json({ data: null, message: 'No foreign currency items to revalue' })
+    }
+
+    return NextResponse.json({ data: result })
+  } catch (err) {
+    return NextResponse.json(
+      { error: err instanceof Error ? err.message : 'Failed to execute currency revaluation' },
+      { status: 400 }
+    )
+  }
+}

app/api/bookkeeping/journal-entries/route.ts

@@ -27,8 +27,8 @@ export async function GET(request: Request) {
     .from('journal_entries')
     .select('*, lines:journal_entry_lines(*)', { count: 'exact' })
     .eq('user_id', user.id)
-    .order('entry_date', { ascending: false })
-    .order('voucher_number', { ascending: false })
+    .order('voucher_series', { ascending: true })
+    .order('voucher_number', { ascending: true })
     .range(offset, offset + limit - 1)
 
   if (periodId) {