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>

lib/api/schemas.ts

@@ -102,6 +102,7 @@ export const JournalEntrySourceTypeSchema = z.enum([
   'supplier_invoice_paid',
   'supplier_invoice_cash_payment',
   'supplier_credit_note',
+  'currency_revaluation',
 ])
 
 export const AccountTypeSchema = z.enum([

lib/bookkeeping/__tests__/booking-templates.test.ts

@@ -9,6 +9,9 @@ import {
   searchTemplates,
   findMatchingTemplates,
   buildMappingResultFromTemplate,
+  getCommonTemplates,
+  getAdvancedTemplates,
+  validateTemplateForEntity,
   type BookingTemplate,
 } from '../booking-templates'
 
@@ -17,8 +20,8 @@ import {
 // ============================================================
 
 describe('BOOKING_TEMPLATES data integrity', () => {
-  it('has exactly 48 templates', () => {
-    expect(BOOKING_TEMPLATES).toHaveLength(48)
+  it('has exactly 51 templates', () => {
+    expect(BOOKING_TEMPLATES).toHaveLength(51)
   })
 
   it('all template IDs are unique', () => {
@@ -46,6 +49,7 @@ describe('BOOKING_TEMPLATES data integrity', () => {
       expect(typeof t.default_private).toBe('boolean')
       expect(t.fallback_category).toBeTruthy()
       expect(t.description_sv).toBeTruthy()
+      expect(typeof t.common).toBe('boolean')
       expect(Array.isArray(t.mcc_codes)).toBe(true)
       expect(Array.isArray(t.keywords)).toBe(true)
       expect(t.keywords.length).toBeGreaterThan(0)
@@ -136,7 +140,7 @@ describe('getTemplateGroups', () => {
   it('every template is in exactly one group', () => {
     const groups = getTemplateGroups()
     const allTemplates = groups.flatMap((g) => g.templates)
-    expect(allTemplates).toHaveLength(48)
+    expect(allTemplates).toHaveLength(51)
   })
 })
 
@@ -175,8 +179,8 @@ describe('searchTemplates', () => {
   })
 
   it('supports multi-token search', () => {
-    const results = searchTemplates('annonsering marknadsföring')
-    expect(results.some((t) => t.id === 'marketing_online_ads')).toBe(true)
+    const results = searchTemplates('annonsering EU')
+    expect(results.some((t) => t.id === 'marketing_online_ads_eu')).toBe(true)
   })
 })
 
@@ -205,7 +209,7 @@ describe('findMatchingTemplates', () => {
       merchant_name: 'Google',
     })
     const matches = findMatchingTemplates(tx)
-    expect(matches.some((m) => m.template.id === 'marketing_online_ads')).toBe(true)
+    expect(matches.some((m) => m.template.id === 'marketing_online_ads_eu')).toBe(true)
   })
 
   it('returns empty for a transaction with no signals', () => {
@@ -404,3 +408,141 @@ describe('buildMappingResultFromTemplate', () => {
     expect(result.description).toBe('Drivmedel & Laddning: OKQ8 tankstation')
   })
 })
+
+// ============================================================
+// Template Curation Helpers
+// ============================================================
+
+describe('getCommonTemplates', () => {
+  it('returns only templates with common: true', () => {
+    const common = getCommonTemplates()
+    expect(common.length).toBeGreaterThan(0)
+    for (const t of common) {
+      expect(t.common).toBe(true)
+    }
+  })
+
+  it('filters by entity type', () => {
+    const efCommon = getCommonTemplates('enskild_firma')
+    for (const t of efCommon) {
+      expect(t.entity_applicability).not.toBe('aktiebolag')
+    }
+  })
+
+  it('filters by direction', () => {
+    const expenses = getCommonTemplates(undefined, 'expense')
+    for (const t of expenses) {
+      expect(t.direction).toBe('expense')
+    }
+  })
+})
+
+describe('getAdvancedTemplates', () => {
+  it('returns only templates with common: false', () => {
+    const advanced = getAdvancedTemplates()
+    expect(advanced.length).toBeGreaterThan(0)
+    for (const t of advanced) {
+      expect(t.common).toBe(false)
+    }
+  })
+
+  it('common + advanced = all templates (for a given entity/direction)', () => {
+    const common = getCommonTemplates()
+    const advanced = getAdvancedTemplates()
+    expect(common.length + advanced.length).toBe(BOOKING_TEMPLATES.length)
+  })
+})
+
+describe('validateTemplateForEntity', () => {
+  it('accepts template with entity_applicability "all"', () => {
+    const template = getTemplateById('premises_rent')!
+    const result = validateTemplateForEntity(template, 'aktiebolag')
+    expect(result.valid).toBe(true)
+  })
+
+  it('accepts EF template for EF entity', () => {
+    const template = getTemplateById('private_withdrawal_ef')!
+    const result = validateTemplateForEntity(template, 'enskild_firma')
+    expect(result.valid).toBe(true)
+  })
+
+  it('rejects EF template for AB entity', () => {
+    const template = getTemplateById('private_withdrawal_ef')!
+    const result = validateTemplateForEntity(template, 'aktiebolag')
+    expect(result.valid).toBe(false)
+    expect(result.error).toContain('enskild_firma')
+  })
+
+  it('rejects AB template for EF entity', () => {
+    const template = getTemplateById('personnel_salary')!
+    const result = validateTemplateForEntity(template, 'enskild_firma')
+    expect(result.valid).toBe(false)
+    expect(result.error).toContain('aktiebolag')
+  })
+})
+
+// ============================================================
+// New/Split Templates
+// ============================================================
+
+describe('new and split templates', () => {
+  it('has marketing_online_ads_eu with reverse_charge', () => {
+    const t = getTemplateById('marketing_online_ads_eu')
+    expect(t).toBeDefined()
+    expect(t!.vat_treatment).toBe('reverse_charge')
+    expect(t!.common).toBe(true)
+    expect(t!.requires_vat_registration_data).toBe(true)
+  })
+
+  it('has marketing_online_ads_domestic with standard_25', () => {
+    const t = getTemplateById('marketing_online_ads_domestic')
+    expect(t).toBeDefined()
+    expect(t!.vat_treatment).toBe('standard_25')
+    expect(t!.common).toBe(false)
+  })
+
+  it('has representation_internal with account 7622', () => {
+    const t = getTemplateById('representation_internal')
+    expect(t).toBeDefined()
+    expect(t!.debit_account).toBe('7622')
+    expect(t!.vat_treatment).toBeNull()
+    expect(t!.common).toBe(true)
+  })
+
+  it('has shareholder_loan_received (AB, D:1930 K:2393)', () => {
+    const t = getTemplateById('shareholder_loan_received')
+    expect(t).toBeDefined()
+    expect(t!.debit_account).toBe('1930')
+    expect(t!.credit_account).toBe('2393')
+    expect(t!.entity_applicability).toBe('aktiebolag')
+    expect(t!.common).toBe(true)
+  })
+
+  it('has shareholder_loan_disbursed (AB, D:1680 K:1930)', () => {
+    const t = getTemplateById('shareholder_loan_disbursed')
+    expect(t).toBeDefined()
+    expect(t!.debit_account).toBe('1680')
+    expect(t!.credit_account).toBe('1930')
+    expect(t!.entity_applicability).toBe('aktiebolag')
+    expect(t!.common).toBe(false)
+  })
+
+  it('personnel_employer_tax uses debit account 2731 (liability clearing)', () => {
+    const t = getTemplateById('personnel_employer_tax')
+    expect(t).toBeDefined()
+    expect(t!.debit_account).toBe('2731')
+  })
+
+  it('personnel_salary has special_rules_sv warning', () => {
+    const t = getTemplateById('personnel_salary')
+    expect(t).toBeDefined()
+    expect(t!.special_rules_sv).toContain('nettolön')
+    expect(t!.requires_review).toBe(true)
+  })
+
+  it('representation_external has updated deductibility note with VAT cap', () => {
+    const t = getTemplateById('representation_external')
+    expect(t).toBeDefined()
+    expect(t!.deductibility_note_sv).toContain('46 kr/person')
+  })
+})

lib/bookkeeping/__tests__/currency-revaluation.test.ts

@@ -0,0 +1,666 @@
+import { describe, it, expect, vi, beforeEach } from 'vitest'
+import type { CreateJournalEntryInput, Currency } from '@/types'
+import { makeInvoice, makeSupplierInvoice } from '@/tests/helpers'
+
+// Mock riksbanken
+vi.mock('@/lib/currency/riksbanken', () => ({
+  fetchMultipleRates: vi.fn(),
+}))
+
+// Mock engine
+vi.mock('../engine', () => ({
+  createJournalEntry: vi.fn().mockImplementation(
+    async (_supabase: unknown, _userId: string, input: CreateJournalEntryInput) => ({
+      id: 'entry-1',
+      ...input,
+      lines: input.lines,
+      status: 'posted',
+      voucher_number: 1,
+      voucher_series: 'A',
+      user_id: _userId,
+      committed_at: '2024-12-31T00:00:00Z',
+      reversed_by_id: null,
+      reverses_id: null,
+      correction_of_id: null,
+      attachment_urls: null,
+      created_at: '2024-12-31T00:00:00Z',
+      updated_at: '2024-12-31T00:00:00Z',
+    })
+  ),
+}))
+
+// Mock supabase server
+vi.mock('@/lib/supabase/server', () => ({
+  createClient: vi.fn(),
+}))
+
+const { fetchMultipleRates } = await import('@/lib/currency/riksbanken')
+const mockedFetchRates = vi.mocked(fetchMultipleRates)
+
+const { createJournalEntry } = await import('../engine')
+const mockedCreateEntry = vi.mocked(createJournalEntry)
+
+const {
+  getOpenForeignCurrencyReceivables,
+  getOpenForeignCurrencyPayables,
+  previewCurrencyRevaluation,
+  executeCurrencyRevaluation,
+} = await import('../currency-revaluation')
+
+// Helper to build mock supabase
+function createMockSupabase(config: {
+  invoices?: ReturnType<typeof makeInvoice>[]
+  supplierInvoices?: ReturnType<typeof makeSupplierInvoice>[]
+  existingRevaluation?: boolean
+}) {
+  const fromMap: Record<string, unknown[]> = {
+    invoices: config.invoices || [],
+    supplier_invoices: config.supplierInvoices || [],
+  }
+
+  const supabase = {
+    from: vi.fn().mockImplementation((table: string) => {
+      if (table === 'journal_entries') {
+        // For idempotency check
+        return {
+          select: vi.fn().mockReturnValue({
+            eq: vi.fn().mockReturnThis(),
+            then: undefined,
+            count: undefined,
+            // Build chain that resolves with count
+            ...((() => {
+              const chain: Record<string, unknown> = {}
+              chain.eq = vi.fn().mockReturnValue(chain)
+              chain.select = vi.fn().mockReturnValue(chain)
+              // Terminal — return count
+              Object.defineProperty(chain, 'then', {
+                value: (resolve: (val: unknown) => void) => {
+                  resolve({
+                    count: config.existingRevaluation ? 1 : 0,
+                    error: null,
+                  })
+                },
+              })
+              return chain
+            })()),
+          }),
+        }
+      }
+
+      const data = fromMap[table] || []
+      const chain = buildFilterChain(data)
+      return chain
+    }),
+  }
+
+  return supabase
+}
+
+function buildFilterChain(data: unknown[]) {
+  let filtered = [...data]
+
+  const chain: Record<string, unknown> = {}
+
+  chain.select = vi.fn().mockImplementation(() => {
+    return chain
+  })
+
+  chain.eq = vi.fn().mockImplementation((col: string, val: unknown) => {
+    filtered = filtered.filter((row: Record<string, unknown>) => row[col] === val)
+    return chain
+  })
+
+  chain.neq = vi.fn().mockImplementation((col: string, val: unknown) => {
+    filtered = filtered.filter((row: Record<string, unknown>) => row[col] !== val)
+    return chain
+  })
+
+  chain.in = vi.fn().mockImplementation((col: string, vals: unknown[]) => {
+    filtered = filtered.filter((row: Record<string, unknown>) => vals.includes(row[col]))
+    return chain
+  })
+
+  chain.not = vi.fn().mockImplementation((col: string, op: string, _val: unknown) => {
+    if (op === 'is') {
+      filtered = filtered.filter((row: Record<string, unknown>) => row[col] != null)
+    }
+    return chain
+  })
+
+  // Make it thenable for await
+  chain.then = (resolve: (val: unknown) => void) => {
+    resolve({ data: filtered, error: null })
+  }
+
+  return chain
+}
+
+// Better mock for supabase that supports journal_entries idempotency check
+function createFullMockSupabase(config: {
+  invoices?: ReturnType<typeof makeInvoice>[]
+  supplierInvoices?: ReturnType<typeof makeSupplierInvoice>[]
+  existingRevaluation?: boolean
+}) {
+  // eslint-disable-next-line @typescript-eslint/no-explicit-any
+  const supabase: any = {
+    from: vi.fn().mockImplementation((table: string) => {
+      if (table === 'journal_entries') {
+        const countResult = {
+          count: config.existingRevaluation ? 1 : 0,
+          error: null,
+        }
+        const journalChain: Record<string, unknown> = {}
+        journalChain.select = vi.fn().mockReturnValue(journalChain)
+        journalChain.eq = vi.fn().mockReturnValue(journalChain)
+        journalChain.then = (resolve: (val: unknown) => void) => {
+          resolve(countResult)
+        }
+        return journalChain
+      }
+
+      const fromMap: Record<string, unknown[]> = {
+        invoices: config.invoices || [],
+        supplier_invoices: config.supplierInvoices || [],
+      }
+      return buildFilterChain(fromMap[table] || [])
+    }),
+  }
+
+  return supabase
+}
+
+describe('currency-revaluation', () => {
+  beforeEach(() => {
+    vi.clearAllMocks()
+  })
+
+  describe('getOpenForeignCurrencyReceivables', () => {
+    it('returns non-SEK invoices with sent/overdue status', async () => {
+      const eurInvoice = makeInvoice({
+        status: 'sent',
+        currency: 'EUR',
+        exchange_rate: 11.5,
+        total: 1000,
+      })
+      const sekInvoice = makeInvoice({
+        status: 'sent',
+        currency: 'SEK',
+        total: 5000,
+      })
+
+      const supabase = createMockSupabase({ invoices: [eurInvoice, sekInvoice] })
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const result = await getOpenForeignCurrencyReceivables(supabase as any, 'user-1')
+
+      expect(result).toHaveLength(1)
+      expect(result[0].currency).toBe('EUR')
+    })
+
+    it('excludes paid invoices', async () => {
+      const paidEurInvoice = makeInvoice({
+        status: 'paid',
+        currency: 'EUR',
+        exchange_rate: 11.5,
+        total: 1000,
+      })
+
+      const supabase = createMockSupabase({ invoices: [paidEurInvoice] })
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const result = await getOpenForeignCurrencyReceivables(supabase as any, 'user-1')
+
+      expect(result).toHaveLength(0)
+    })
+
+    it('excludes invoices without exchange_rate', async () => {
+      const noRateInvoice = makeInvoice({
+        status: 'sent',
+        currency: 'EUR',
+        exchange_rate: null,
+        total: 1000,
+      })
+
+      const supabase = createMockSupabase({ invoices: [noRateInvoice] })
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const result = await getOpenForeignCurrencyReceivables(supabase as any, 'user-1')
+
+      expect(result).toHaveLength(0)
+    })
+  })
+
+  describe('getOpenForeignCurrencyPayables', () => {
+    it('returns non-SEK supplier invoices with open status', async () => {
+      const eurSI = makeSupplierInvoice({
+        status: 'registered',
+        currency: 'EUR',
+        exchange_rate: 11.5,
+        remaining_amount: 5000,
+      })
+      const sekSI = makeSupplierInvoice({
+        status: 'registered',
+        currency: 'SEK',
+        remaining_amount: 3000,
+      })
+
+      const supabase = createMockSupabase({ supplierInvoices: [eurSI, sekSI] })
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const result = await getOpenForeignCurrencyPayables(supabase as any, 'user-1')
+
+      expect(result).toHaveLength(1)
+      expect(result[0].currency).toBe('EUR')
+    })
+
+    it('includes partially_paid supplier invoices', async () => {
+      const partialSI = makeSupplierInvoice({
+        status: 'partially_paid',
+        currency: 'USD',
+        exchange_rate: 10.5,
+        remaining_amount: 2000,
+      })
+
+      const supabase = createMockSupabase({ supplierInvoices: [partialSI] })
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const result = await getOpenForeignCurrencyPayables(supabase as any, 'user-1')
+
+      expect(result).toHaveLength(1)
+      expect(result[0].remaining_amount).toBe(2000)
+    })
+
+    it('excludes paid supplier invoices', async () => {
+      const paidSI = makeSupplierInvoice({
+        status: 'paid',
+        currency: 'EUR',
+        exchange_rate: 11.5,
+      })
+
+      const supabase = createMockSupabase({ supplierInvoices: [paidSI] })
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const result = await getOpenForeignCurrencyPayables(supabase as any, 'user-1')
+
+      expect(result).toHaveLength(0)
+    })
+  })
+
+  describe('previewCurrencyRevaluation', () => {
+    function mockRates(rates: Record<Currency, number>) {
+      mockedFetchRates.mockResolvedValue(
+        new Map(
+          Object.entries(rates).map(([currency, rate]) => [
+            currency as Currency,
+            { currency: currency as Currency, rate, date: '2024-12-31' },
+          ])
+        )
+      )
+    }
+
+    it('returns empty preview when no foreign currency items', async () => {
+      const supabase = createMockSupabase({
+        invoices: [],
+        supplierInvoices: [],
+      })
+
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const preview = await previewCurrencyRevaluation(supabase as any, 'user-1', '2024-12-31')
+
+      expect(preview.items).toHaveLength(0)
+      expect(preview.lines).toHaveLength(0)
+      expect(preview.netEffect).toBe(0)
+    })
+
+    it('computes receivable gain (closing rate > original rate)', async () => {
+      const eurInvoice = makeInvoice({
+        id: 'inv-1',
+        status: 'sent',
+        currency: 'EUR',
+        exchange_rate: 11.0,
+        total: 1000,
+        invoice_number: 'F-001',
+      })
+
+      mockRates({ EUR: 11.5 } as Record<Currency, number>)
+
+      const supabase = createMockSupabase({ invoices: [eurInvoice] })
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const preview = await previewCurrencyRevaluation(supabase as any, 'user-1', '2024-12-31')
+
+      expect(preview.items).toHaveLength(1)
+      expect(preview.items[0].type).toBe('receivable')
+      expect(preview.items[0].difference_sek).toBe(500) // 1000 * (11.5 - 11.0)
+
+      // Should debit 1510 (receivable up), credit 3960 (gain)
+      const debit1510 = preview.lines.find(l => l.account_number === '1510' && l.debit_amount > 0)
+      const credit3960 = preview.lines.find(l => l.account_number === '3960' && l.credit_amount > 0)
+      expect(debit1510).toBeDefined()
+      expect(debit1510!.debit_amount).toBe(500)
+      expect(credit3960).toBeDefined()
+      expect(credit3960!.credit_amount).toBe(500)
+
+      expect(preview.totalGain).toBe(500)
+      expect(preview.totalLoss).toBe(0)
+      expect(preview.netEffect).toBe(500)
+    })
+
+    it('computes receivable loss (closing rate < original rate)', async () => {
+      const eurInvoice = makeInvoice({
+        id: 'inv-2',
+        status: 'overdue',
+        currency: 'EUR',
+        exchange_rate: 12.0,
+        total: 1000,
+        invoice_number: 'F-002',
+      })
+
+      mockRates({ EUR: 11.5 } as Record<Currency, number>)
+
+      const supabase = createMockSupabase({ invoices: [eurInvoice] })
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const preview = await previewCurrencyRevaluation(supabase as any, 'user-1', '2024-12-31')
+
+      expect(preview.items[0].difference_sek).toBe(-500) // 1000 * (11.5 - 12.0)
+
+      // Should credit 1510 (receivable down), debit 7960 (loss)
+      const credit1510 = preview.lines.find(l => l.account_number === '1510' && l.credit_amount > 0)
+      const debit7960 = preview.lines.find(l => l.account_number === '7960' && l.debit_amount > 0)
+      expect(credit1510).toBeDefined()
+      expect(credit1510!.credit_amount).toBe(500)
+      expect(debit7960).toBeDefined()
+      expect(debit7960!.debit_amount).toBe(500)
+
+      expect(preview.totalLoss).toBe(500)
+      expect(preview.totalGain).toBe(0)
+      expect(preview.netEffect).toBe(-500)
+    })
+
+    it('computes payable loss (closing rate > original rate — liability grew)', async () => {
+      const eurSI = makeSupplierInvoice({
+        id: 'si-1',
+        status: 'registered',
+        currency: 'EUR',
+        exchange_rate: 11.0,
+        remaining_amount: 2000,
+        supplier_invoice_number: 'LF-001',
+      })
+
+      mockRates({ EUR: 11.5 } as Record<Currency, number>)
+
+      const supabase = createMockSupabase({ supplierInvoices: [eurSI] })
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const preview = await previewCurrencyRevaluation(supabase as any, 'user-1', '2024-12-31')
+
+      expect(preview.items[0].type).toBe('payable')
+      expect(preview.items[0].difference_sek).toBe(1000) // 2000 * (11.5 - 11.0)
+
+      // Should debit 7960 (loss), credit 2440 (liability up)
+      const debit7960 = preview.lines.find(l => l.account_number === '7960' && l.debit_amount > 0)
+      const credit2440 = preview.lines.find(l => l.account_number === '2440' && l.credit_amount > 0)
+      expect(debit7960).toBeDefined()
+      expect(debit7960!.debit_amount).toBe(1000)
+      expect(credit2440).toBeDefined()
+      expect(credit2440!.credit_amount).toBe(1000)
+    })
+
+    it('computes payable gain (closing rate < original rate — liability shrank)', async () => {
+      const eurSI = makeSupplierInvoice({
+        id: 'si-2',
+        status: 'approved',
+        currency: 'EUR',
+        exchange_rate: 12.0,
+        remaining_amount: 2000,
+        supplier_invoice_number: 'LF-002',
+      })
+
+      mockRates({ EUR: 11.5 } as Record<Currency, number>)
+
+      const supabase = createMockSupabase({ supplierInvoices: [eurSI] })
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const preview = await previewCurrencyRevaluation(supabase as any, 'user-1', '2024-12-31')
+
+      expect(preview.items[0].difference_sek).toBe(-1000) // 2000 * (11.5 - 12.0)
+
+      // Should debit 2440 (liability down), credit 3960 (gain)
+      const debit2440 = preview.lines.find(l => l.account_number === '2440' && l.debit_amount > 0)
+      const credit3960 = preview.lines.find(l => l.account_number === '3960' && l.credit_amount > 0)
+      expect(debit2440).toBeDefined()
+      expect(debit2440!.debit_amount).toBe(1000)
+      expect(credit3960).toBeDefined()
+      expect(credit3960!.credit_amount).toBe(1000)
+    })
+
+    it('handles mixed currencies correctly', async () => {
+      const eurInvoice = makeInvoice({
+        id: 'inv-eur',
+        status: 'sent',
+        currency: 'EUR',
+        exchange_rate: 11.0,
+        total: 1000,
+        invoice_number: 'F-EUR',
+      })
+      const usdInvoice = makeInvoice({
+        id: 'inv-usd',
+        status: 'sent',
+        currency: 'USD',
+        exchange_rate: 10.0,
+        total: 500,
+        invoice_number: 'F-USD',
+      })
+
+      mockRates({ EUR: 11.5, USD: 10.5 } as Record<Currency, number>)
+
+      const supabase = createMockSupabase({ invoices: [eurInvoice, usdInvoice] })
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const preview = await previewCurrencyRevaluation(supabase as any, 'user-1', '2024-12-31')
+
+      expect(preview.items).toHaveLength(2)
+      // EUR: 1000 * (11.5 - 11.0) = 500
+      // USD: 500 * (10.5 - 10.0) = 250
+      expect(preview.totalGain).toBe(750)
+    })
+
+    it('aggregates journal lines correctly with mixed gains and losses', async () => {
+      const gainInvoice = makeInvoice({
+        id: 'inv-gain',
+        status: 'sent',
+        currency: 'EUR',
+        exchange_rate: 11.0,
+        total: 1000,
+        invoice_number: 'F-GAIN',
+      })
+      const lossSI = makeSupplierInvoice({
+        id: 'si-loss',
+        status: 'registered',
+        currency: 'EUR',
+        exchange_rate: 11.0,
+        remaining_amount: 2000,
+        supplier_invoice_number: 'LF-LOSS',
+      })
+
+      // EUR went up to 11.5
+      mockRates({ EUR: 11.5 } as Record<Currency, number>)
+
+      const supabase = createMockSupabase({
+        invoices: [gainInvoice],
+        supplierInvoices: [lossSI],
+      })
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const preview = await previewCurrencyRevaluation(supabase as any, 'user-1', '2024-12-31')
+
+      // Receivable gain: 1000 * 0.5 = 500 → Debit 1510, Credit 3960
+      // Payable loss: 2000 * 0.5 = 1000 → Debit 7960, Credit 2440
+      expect(preview.totalGain).toBe(500)
+      expect(preview.totalLoss).toBe(1000)
+      expect(preview.netEffect).toBe(-500)
+
+      // Verify all entries balance
+      const totalDebit = preview.lines.reduce((sum, l) => sum + l.debit_amount, 0)
+      const totalCredit = preview.lines.reduce((sum, l) => sum + l.credit_amount, 0)
+      expect(Math.round(totalDebit * 100) / 100).toBe(Math.round(totalCredit * 100) / 100)
+    })
+
+    it('uses remaining_amount for partially paid supplier invoices', async () => {
+      const partialSI = makeSupplierInvoice({
+        id: 'si-partial',
+        status: 'partially_paid',
+        currency: 'EUR',
+        exchange_rate: 11.0,
+        total: 10000,
+        remaining_amount: 5000, // Half paid
+        supplier_invoice_number: 'LF-PARTIAL',
+      })
+
+      mockRates({ EUR: 11.5 } as Record<Currency, number>)
+
+      const supabase = createMockSupabase({ supplierInvoices: [partialSI] })
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const preview = await previewCurrencyRevaluation(supabase as any, 'user-1', '2024-12-31')
+
+      // Only remaining 5000 EUR is revalued, not full 10000
+      expect(preview.items[0].amount_in_currency).toBe(5000)
+      expect(preview.items[0].difference_sek).toBe(2500) // 5000 * (11.5 - 11.0)
+    })
+
+    it('skips items with zero difference', async () => {
+      const eurInvoice = makeInvoice({
+        id: 'inv-same',
+        status: 'sent',
+        currency: 'EUR',
+        exchange_rate: 11.5,
+        total: 1000,
+        invoice_number: 'F-SAME',
+      })
+
+      // Closing rate equals original rate
+      mockRates({ EUR: 11.5 } as Record<Currency, number>)
+
+      const supabase = createMockSupabase({ invoices: [eurInvoice] })
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const preview = await previewCurrencyRevaluation(supabase as any, 'user-1', '2024-12-31')
+
+      expect(preview.items).toHaveLength(0)
+      expect(preview.lines).toHaveLength(0)
+    })
+
+    it('all generated journal lines balance (debits === credits)', async () => {
+      const eurInvoice = makeInvoice({
+        id: 'inv-bal',
+        status: 'sent',
+        currency: 'EUR',
+        exchange_rate: 11.0,
+        total: 1234.56,
+        invoice_number: 'F-BAL',
+      })
+      const gbpSI = makeSupplierInvoice({
+        id: 'si-bal',
+        status: 'overdue',
+        currency: 'GBP',
+        exchange_rate: 14.0,
+        remaining_amount: 789.12,
+        supplier_invoice_number: 'LF-BAL',
+      })
+
+      mockRates({ EUR: 11.8, GBP: 13.5 } as Record<Currency, number>)
+
+      const supabase = createMockSupabase({
+        invoices: [eurInvoice],
+        supplierInvoices: [gbpSI],
+      })
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      const preview = await previewCurrencyRevaluation(supabase as any, 'user-1', '2024-12-31')
+
+      const totalDebit = preview.lines.reduce((sum, l) => sum + l.debit_amount, 0)
+      const totalCredit = preview.lines.reduce((sum, l) => sum + l.credit_amount, 0)
+      expect(Math.round(totalDebit * 100)).toBe(Math.round(totalCredit * 100))
+    })
+  })
+
+  describe('executeCurrencyRevaluation', () => {
+    function mockRates(rates: Record<Currency, number>) {
+      mockedFetchRates.mockResolvedValue(
+        new Map(
+          Object.entries(rates).map(([currency, rate]) => [
+            currency as Currency,
+            { currency: currency as Currency, rate, date: '2024-12-31' },
+          ])
+        )
+      )
+    }
+
+    it('returns null when no foreign currency items exist', async () => {
+      const supabase = createFullMockSupabase({
+        invoices: [],
+        supplierInvoices: [],
+        existingRevaluation: false,
+      })
+
+      mockRates({} as Record<Currency, number>)
+
+      const result = await executeCurrencyRevaluation(supabase, 'user-1', '2024-12-31', 'period-1')
+
+      expect(result).toBeNull()
+      expect(mockedCreateEntry).not.toHaveBeenCalled()
+    })
+
+    it('creates journal entry with correct source_type', async () => {
+      const eurInvoice = makeInvoice({
+        status: 'sent',
+        currency: 'EUR',
+        exchange_rate: 11.0,
+        total: 1000,
+        invoice_number: 'F-001',
+      })
+
+      mockRates({ EUR: 11.5 } as Record<Currency, number>)
+
+      const supabase = createFullMockSupabase({
+        invoices: [eurInvoice],
+        existingRevaluation: false,
+      })
+
+      const result = await executeCurrencyRevaluation(supabase, 'user-1', '2024-12-31', 'period-1')
+
+      expect(result).not.toBeNull()
+      expect(mockedCreateEntry).toHaveBeenCalledOnce()
+
+      const callArgs = mockedCreateEntry.mock.calls[0]
+      expect(callArgs[2].source_type).toBe('currency_revaluation')
+      expect(callArgs[2].fiscal_period_id).toBe('period-1')
+      expect(callArgs[2].entry_date).toBe('2024-12-31')
+      expect(callArgs[2].description).toContain('Omvärdering utländsk valuta')
+    })
+
+    it('throws when revaluation already exists for period (idempotency)', async () => {
+      const supabase = createFullMockSupabase({
+        existingRevaluation: true,
+      })
+
+      await expect(
+        executeCurrencyRevaluation(supabase, 'user-1', '2024-12-31', 'period-1')
+      ).rejects.toThrow('Currency revaluation already exists for this period')
+
+      expect(mockedCreateEntry).not.toHaveBeenCalled()
+    })
+
+    it('returns entry and preview in result', async () => {
+      const eurInvoice = makeInvoice({
+        status: 'sent',
+        currency: 'EUR',
+        exchange_rate: 11.0,
+        total: 1000,
+        invoice_number: 'F-001',
+      })
+
+      mockRates({ EUR: 12.0 } as Record<Currency, number>)
+
+      const supabase = createFullMockSupabase({
+        invoices: [eurInvoice],
+        existingRevaluation: false,
+      })
+
+      const result = await executeCurrencyRevaluation(supabase, 'user-1', '2024-12-31', 'period-1')
+
+      expect(result).not.toBeNull()
+      expect(result!.entry).toBeDefined()
+      expect(result!.preview).toBeDefined()
+      expect(result!.preview.items).toHaveLength(1)
+      expect(result!.preview.totalGain).toBe(1000) // 1000 * (12 - 11)
+    })
+  })
+})

lib/bookkeeping/bas-data/class-1-assets.ts

@@ -8,7 +8,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '10',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Aktiverade utgifter for utvecklingsarbete, t.ex. mjukvaruutveckling eller produktutveckling.',
+    description: 'Aktiverade utgifter för utvecklingsarbete, t.ex. mjukvaruutveckling eller produktutveckling.',
     sru_code: '7201',
     k2_excluded: true,
   },
@@ -96,7 +96,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '10',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Aktiverade kostnader for patent och liknande rattigheter.',
+    description: 'Aktiverade kostnader för patent och liknande rättigheter.',
     sru_code: '7201',
     k2_excluded: false,
   },
@@ -162,7 +162,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '10',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Goodwill som uppkommer vid forvrav av rorelse eller inkramsforvrav.',
+    description: 'Goodwill som uppkommer vid forvrav av rörelse eller inkråmsförvärv.',
     sru_code: '7201',
     k2_excluded: false,
   },
@@ -338,7 +338,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '11',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Anskaffningsvarde for byggnader som ags av foretaget.',
+    description: 'Anskaffningsvärde för byggnader som ägs av företaget.',
     sru_code: '7202',
     k2_excluded: false,
   },
@@ -382,7 +382,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '11',
     account_type: 'asset',
     normal_balance: 'credit',
-    description: 'Ackumulerad vardeminskning pa byggnader sedan anskaffningstidpunkten.',
+    description: 'Ackumulerad värdeminskning på byggnader sedan anskaffningstidpunkten.',
     sru_code: '7202',
     k2_excluded: false,
   },
@@ -415,7 +415,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '11',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Anskaffningsvarde for mark som ags av foretaget. Mark skrivs inte av.',
+    description: 'Anskaffningsvärde för mark som ägs av företaget. Mark skrivs inte av.',
     sru_code: '7202',
     k2_excluded: false,
   },
@@ -437,7 +437,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '11',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Aktiverade utgifter for markanlaggningar som parkering, dranering och brunnar.',
+    description: 'Aktiverade utgifter för markanläggningar som parkering, dränering och brunnar.',
     sru_code: '7202',
     k2_excluded: false,
   },
@@ -668,7 +668,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '12',
     account_type: 'asset',
     normal_balance: 'credit',
-    description: 'Ackumulerad vardeminskning pa inventarier och verktyg sedan anskaffning.',
+    description: 'Ackumulerad värdeminskning på inventarier och verktyg sedan anskaffning.',
     sru_code: '7202',
     k2_excluded: false,
   },
@@ -756,7 +756,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '12',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Materiella anlaggningstillgangar som inte passar i ovriga underkategorier.',
+    description: 'Materiella anläggningstillgångar som inte passar i övriga underkategorier.',
     sru_code: '7202',
     k2_excluded: false,
   },
@@ -811,7 +811,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '13',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Aktier och andelar i dotterbolag och koncernforetag.',
+    description: 'Aktier och andelar i dotterbolag och koncernföretag.',
     sru_code: '7203',
     k2_excluded: false,
   },
@@ -1229,7 +1229,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '13',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Langfristiga fordringar som inte faller under andra kategorier, t.ex. deposition.',
+    description: 'Långfristiga fordringar som inte faller under andra kategorier, t.ex. deposition.',
     sru_code: '7203',
     k2_excluded: false,
   },
@@ -1328,7 +1328,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '14',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Ravaror och material som anvands i produktion men inte ar fardiga produkter.',
+    description: 'Ravaror och material som används i produktion men inte är färdiga produkter.',
     sru_code: '7210',
     k2_excluded: false,
   },
@@ -1471,7 +1471,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '14',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Halvfabrikat och arbeten under tillverkning som annu inte slutforts.',
+    description: 'Halvfabrikat och arbeten under tillverkning som ännu inte slutförts.',
     sru_code: '7210',
     k2_excluded: false,
   },
@@ -1592,7 +1592,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '15',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Pengar som kunder ar skyldiga foretaget for skickade fakturor som inte betalats annu.',
+    description: 'Pengar som kunder är skyldiga företaget för skickade fakturor som inte betalats ännu.',
     sru_code: '7211',
     k2_excluded: false,
   },
@@ -1658,7 +1658,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '15',
     account_type: 'asset',
     normal_balance: 'credit',
-    description: 'Vardering av befarade kundforluster, minskar kundfordringsbalansen.',
+    description: 'Värdering av befarade kundförluster, minskar kundfordringsbalansen.',
     sru_code: '7211',
     k2_excluded: false,
   },
@@ -1878,7 +1878,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '16',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Utlagg eller forskott till anstallda som ska aterbetalas.',
+    description: 'Utlägg eller förskott till anställda som ska återbetalas.',
     sru_code: '7212',
     k2_excluded: false,
   },
@@ -1955,7 +1955,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '16',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Foretagets skattekonto hos Skatteverket. Visar saldo for inbetalda skatter och avgifter.',
+    description: 'Företagets skattekonto hos Skatteverket. Visar saldo för inbetalda skatter och avgifter.',
     sru_code: '7212',
     k2_excluded: false,
   },
@@ -1977,7 +1977,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '16',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Fordran pa Skatteverket nar ingaende moms overstiger utgaende moms.',
+    description: 'Fordran på Skatteverket nar ingående moms överstiger utgående moms.',
     sru_code: '7212',
     k2_excluded: false,
   },
@@ -2197,7 +2197,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '17',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Hyra som betalats i forskott men avser kommande perioder.',
+    description: 'Hyra som betalats i förskott men avser kommande perioder.',
     sru_code: '7212',
     k2_excluded: false,
   },
@@ -2208,7 +2208,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '17',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Leasingavgifter betalade i forskott som avser framtida perioder.',
+    description: 'Leasingavgifter betalade i förskott som avser framtida perioder.',
     sru_code: '7212',
     k2_excluded: false,
   },
@@ -2285,7 +2285,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '17',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Forutbetalda kostnader och upplupna intakter som inte ryms i andra underkonton.',
+    description: 'Förutbetalda kostnader och upplupna intäkter som inte ryms i andra underkonton.',
     sru_code: '7212',
     k2_excluded: false,
   },
@@ -2296,7 +2296,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '18',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Kortfristiga aktieinnehav i borsnoterade foretag avsedda att saljas inom 12 manader.',
+    description: 'Kortfristiga aktieinnehav i börsnoterade företag avsedda att säljas inom 12 månader.',
     sru_code: '7212',
     k2_excluded: false,
   },
@@ -2384,7 +2384,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '19',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Kontanta pengar i foretagets kassa.',
+    description: 'Kontanta pengar i företagets kassa.',
     sru_code: '7212',
     k2_excluded: false,
   },
@@ -2428,7 +2428,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '19',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Pengar pa foretagets PlusGiro-konto.',
+    description: 'Pengar på företagets PlusGiro-konto.',
     sru_code: '7212',
     k2_excluded: false,
   },
@@ -2439,7 +2439,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '19',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Foretagets huvudsakliga bankkonto for dagliga in- och utbetalningar.',
+    description: 'Företagets huvudsakliga bankkonto för dagliga in- och utbetalningar.',
     sru_code: '7212',
     k2_excluded: false,
   },
@@ -2450,7 +2450,7 @@ export const CLASS_1_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '19',
     account_type: 'asset',
     normal_balance: 'debit',
-    description: 'Ytterligare bankkonton utover huvudkontot, t.ex. sparkonto.',
+    description: 'Ytterligare bankkonton utöver huvudkontot, t.ex. sparkonto.',
     sru_code: '7212',
     k2_excluded: false,
   },

lib/bookkeeping/bas-data/class-2-equity-liabilities.ts

@@ -8,7 +8,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '20',
     account_type: 'equity',
     normal_balance: 'credit',
-    description: 'Agarens insatta kapital i enskild firma. Visar vad agaren har investerat.',
+    description: 'Ägarens insatta kapital i enskild firma. Visar vad ägaren har investerat.',
     sru_code: '7221',
     k2_excluded: false,
   },
@@ -30,7 +30,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '20',
     account_type: 'equity',
     normal_balance: 'debit',
-    description: 'Pengar som agaren av en enskild firma tar ut privat ur foretaget.',
+    description: 'Pengar som ägaren av en enskild firma tar ut privat ur företaget.',
     sru_code: '7221',
     k2_excluded: false,
   },
@@ -41,7 +41,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '20',
     account_type: 'equity',
     normal_balance: 'credit',
-    description: 'Tillskott fran agaren under lopande rakenskapsar i enskild firma.',
+    description: 'Tillskott från ägaren under löpande räkenskapsår i enskild firma.',
     sru_code: '7221',
     k2_excluded: false,
   },
@@ -52,7 +52,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '20',
     account_type: 'equity',
     normal_balance: 'credit',
-    description: 'Pengar som agaren satter in privat i foretaget (enskild firma).',
+    description: 'Pengar som ägaren sätter in privat i företaget (enskild firma).',
     sru_code: '7221',
     k2_excluded: false,
   },
@@ -63,7 +63,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '20',
     account_type: 'equity',
     normal_balance: 'credit',
-    description: 'Arets vinst eller forlust i enskild firma.',
+    description: 'Årets vinst eller förlust i enskild firma.',
     sru_code: '7221',
     k2_excluded: false,
   },
@@ -459,7 +459,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '20',
     account_type: 'equity',
     normal_balance: 'credit',
-    description: 'Fond for uppskrivning av anlaggningstillgangar i aktiebolag.',
+    description: 'Fond för uppskrivning av anläggningstillgångar i aktiebolag.',
     sru_code: '7221',
     k2_excluded: false,
   },
@@ -525,7 +525,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '20',
     account_type: 'equity',
     normal_balance: 'debit',
-    description: 'Ackumulerade vinster eller forluster fran tidigare ar som inte delats ut.',
+    description: 'Ackumulerade vinster eller förluster från tidigare är som inte delats ut.',
     sru_code: '7221',
     k2_excluded: false,
   },
@@ -547,7 +547,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '20',
     account_type: 'equity',
     normal_balance: 'credit',
-    description: 'Tillskott fran aktieagare som inte ar lan, okar fritt eget kapital.',
+    description: 'Tillskott från aktieägare som inte är lån, ökar fritt eget kapital.',
     sru_code: '7221',
     k2_excluded: false,
   },
@@ -613,7 +613,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '20',
     account_type: 'equity',
     normal_balance: 'credit',
-    description: 'Vinst eller forlust for innevarande rakenskapsar (aktiebolag).',
+    description: 'Vinst eller förlust för innevarande räkenskapsår (aktiebolag).',
     sru_code: '7222',
     k2_excluded: false,
   },
@@ -767,7 +767,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '21',
     account_type: 'untaxed_reserves',
     normal_balance: 'credit',
-    description: 'Skattemassiga overavskrivningar pa inventarier utover plan (periodiseringsfond).',
+    description: 'Skattemässiga överavskrivningar på inventarier utöver plan (periodiseringsfond).',
     sru_code: '7230',
     k2_excluded: false,
   },
@@ -976,7 +976,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '23',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Langfristiga lan fran banker och kreditinstitut.',
+    description: 'Långfristiga lån från banker och kreditinstitut.',
     sru_code: '7230',
     k2_excluded: false,
   },
@@ -1064,7 +1064,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '23',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Langfristiga skulder utover banklan, t.ex. lan fran privatpersoner.',
+    description: 'Långfristiga skulder utöver banklån, t.ex. lån från privatpersoner.',
     sru_code: '7230',
     k2_excluded: false,
   },
@@ -1295,7 +1295,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '24',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Banklan och checkkrediter med aterbetalningstid under 12 manader.',
+    description: 'Banklån och checkkrediter med återbetalningstid under 12 månader.',
     sru_code: '7230',
     k2_excluded: false,
   },
@@ -1427,7 +1427,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '24',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Pengar som foretaget ar skyldigt leverantorer for mottagna fakturor.',
+    description: 'Pengar som företaget är skyldigt leverantörer för mottagna fakturor.',
     sru_code: '7230',
     k2_excluded: false,
   },
@@ -1636,7 +1636,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '25',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Skulder till Skatteverket for preliminar skatt och andra skattebetalningar.',
+    description: 'Skulder till Skatteverket för preliminär skatt och andra skattebetalningar.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -1724,7 +1724,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '26',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Moms du tar ut pa forsaljning med 25% momssats. Ska betalas in till Skatteverket.',
+    description: 'Moms du tar ut på försäljning med 25% momssats. Ska betalas in till Skatteverket.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -1757,7 +1757,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '26',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Utgaende moms vid omvand skattskyldighet (reverse charge) med 25% momssats.',
+    description: 'Utgående moms vid omvänd skattskyldighet (reverse charge) med 25% momssats.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -1812,7 +1812,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '26',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Moms pa forsaljning med 12% momssats, t.ex. livsmedel och hotell.',
+    description: 'Moms på försäljning med 12% momssats, t.ex. livsmedel och hotell.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -1845,7 +1845,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '26',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Utgaende moms vid omvand skattskyldighet (reverse charge) med 12% momssats.',
+    description: 'Utgående moms vid omvänd skattskyldighet (reverse charge) med 12% momssats.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -1900,7 +1900,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '26',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Moms pa forsaljning med 6% momssats, t.ex. bocker och tidningar.',
+    description: 'Moms på försäljning med 6% momssats, t.ex. böcker och tidningar.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -1933,7 +1933,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '26',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Utgaende moms vid omvand skattskyldighet (reverse charge) med 6% momssats.',
+    description: 'Utgående moms vid omvänd skattskyldighet (reverse charge) med 6% momssats.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -1988,7 +1988,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '26',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Moms pa inkop som foretaget har ratt att dra av. Minskar momsskulden.',
+    description: 'Moms på inköp som företaget har ratt att dra av. Minskar momsskulden.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -2010,7 +2010,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '26',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Ingaende moms som beraknas sjalv vid inkop fran andra EU-lander (omvand skattskyldighet).',
+    description: 'Ingående moms som beräknas själv vid inköp från andra EU-länder (omvänd skattskyldighet).',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -2098,7 +2098,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '27',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Innehallen preliminarskatt pa anstallda loner som ska betalas till Skatteverket.',
+    description: 'Innehållen preliminärskatt på anställda löner som ska betalas till Skatteverket.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -2120,7 +2120,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '27',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Arbetsgivaravgifter redovisade men annu inte inbetalda till Skatteverket.',
+    description: 'Arbetsgivaravgifter redovisade men ännu inte inbetalda till Skatteverket.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -2307,7 +2307,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '28',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Skulder till anstallda for t.ex. reseforskott eller utlagg.',
+    description: 'Skulder till anställda för t.ex. reseförskott eller utlägg.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -2560,7 +2560,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '28',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Pengar som aktiebolaget lanat av sina agare. Vanligt i mindre AB.',
+    description: 'Pengar som aktiebolaget lånat av sina ägare. Vanligt i mindre AB.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -2593,7 +2593,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '28',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Beslutad men annu ej utbetald aktieutdelning.',
+    description: 'Beslutad men ännu ej utbetald aktieutdelning.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -2615,7 +2615,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '29',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Loner som intjanats men annu inte utbetalats vid periodens slut.',
+    description: 'Löner som intjänats men ännu inte utbetalats vid periodens slut.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -2659,7 +2659,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '29',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Skuld for intjanade men inte uttagna semesterdagar.',
+    description: 'Skuld för intjänade men inte uttagna semesterdagar.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -2692,7 +2692,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '29',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Arbetsgivaravgifter som hanfor sig till redovisade loner men annu inte betalats.',
+    description: 'Arbetsgivaravgifter som hänför sig till redovisade löner men ännu inte betalats.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -2780,7 +2780,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '29',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Rantekostnader som upplupit men inte fakturerats eller betalats annu.',
+    description: 'Räntekostnader som upplupit men inte fakturerats eller betalats ännu.',
     sru_code: '7231',
     k2_excluded: false,
   },
@@ -2846,7 +2846,7 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '29',
     account_type: 'liability',
     normal_balance: 'credit',
-    description: 'Upplupna kostnader och forutbetalda intakter som inte ryms i andra underkonton.',
+    description: 'Upplupna kostnader och förutbetalda intäkter som inte ryms i andra underkonton.',
     sru_code: '7231',
     k2_excluded: false,
   },

lib/bookkeeping/bas-data/class-3-revenue.ts

@@ -19,7 +19,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '30',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Intakter fran forsaljning med 25% moms - den vanligaste intaktsraden for svenska foretag.',
+    description: 'Intäkter från försäljning med 25% moms - den vanligaste intäktsraden för svenska företag.',
     sru_code: '7310',
     k2_excluded: false,
   },
@@ -30,7 +30,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '30',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Intakter fran forsaljning med 12% moms, t.ex. livsmedel och restaurang.',
+    description: 'Intäkter från försäljning med 12% moms, t.ex. livsmedel och restaurang.',
     sru_code: '7310',
     k2_excluded: false,
   },
@@ -41,7 +41,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '30',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Intakter fran forsaljning med 6% moms, t.ex. bocker, tidningar och kollektivtrafik.',
+    description: 'Intäkter från försäljning med 6% moms, t.ex. böcker, tidningar och kollektivtrafik.',
     sru_code: '7310',
     k2_excluded: false,
   },
@@ -52,7 +52,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '30',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Intakter fran forsaljning som ar undantagen fran moms, t.ex. sjukvard och utbildning.',
+    description: 'Intäkter från försäljning som är undantagen från moms, t.ex. sjukvård och utbildning.',
     sru_code: '7310',
     k2_excluded: false,
   },
@@ -63,7 +63,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '31',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Forsaljning av varor utanfor Sverige, gruppkonto.',
+    description: 'Försäljning av varor utanfor Sverige, gruppkonto.',
     sru_code: '7311',
     k2_excluded: false,
   },
@@ -74,7 +74,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '31',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Intakter fran forsaljning av varor till kunder utanfor EU. Momsfritt.',
+    description: 'Intäkter från försäljning av varor till kunder utanfor EU. Momsfritt.',
     sru_code: '7310',
     k2_excluded: false,
   },
@@ -96,7 +96,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '31',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Intakter fran forsaljning av varor till momsregistrerade foretag i andra EU-lander.',
+    description: 'Intäkter från försäljning av varor till momsregistrerade företag i andra EU-länder.',
     sru_code: '7310',
     k2_excluded: false,
   },
@@ -162,7 +162,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '33',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Intakter fran forsaljning av tjanster till kunder utanfor EU. Momsfritt.',
+    description: 'Intäkter från försäljning av tjänster till kunder utanfor EU. Momsfritt.',
     sru_code: '7310',
     k2_excluded: false,
   },
@@ -173,7 +173,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '33',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Intakter fran forsaljning av tjanster till foretag i andra EU-lander. Omvand skattskyldighet.',
+    description: 'Intäkter från försäljning av tjänster till företag i andra EU-länder. Omvänd skattskyldighet.',
     sru_code: '7310',
     k2_excluded: false,
   },
@@ -250,7 +250,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '35',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Kostnader for emballage som vidarefaktureras till kunder.',
+    description: 'Kostnader för emballage som vidarefaktureras till kunder.',
     sru_code: '7310',
     k2_excluded: false,
   },
@@ -294,7 +294,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '35',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Fraktkostnader som vidarefaktureras till kunder i andra EU-lander.',
+    description: 'Fraktkostnader som vidarefaktureras till kunder i andra EU-länder.',
     sru_code: '7310',
     k2_excluded: false,
   },
@@ -646,7 +646,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '37',
     account_type: 'revenue',
     normal_balance: 'debit',
-    description: 'Oreskillnad som uppstar vid avrundning av betalningar (oret).',
+    description: 'Oreskillnad som uppstår vid avrundning av betalningar (oret).',
     sru_code: '7310',
     k2_excluded: false,
   },
@@ -745,7 +745,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '39',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Andra intakter som inte hor till karnverksamheten, t.ex. uthyrning av lokal.',
+    description: 'Andra intäkter som inte hör till kärnverksamheten, t.ex. uthyrning av lokal.',
     sru_code: '7311',
     k2_excluded: false,
   },
@@ -756,7 +756,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '39',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Intakter fran uthyrning av lokaler, mark eller annan egendom.',
+    description: 'Intäkter från uthyrning av lokaler, mark eller annan egendom.',
     sru_code: '7310',
     k2_excluded: false,
   },
@@ -877,7 +877,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '39',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Vinster som uppstar vid valutavaxling eller betalningar i utlandsk valuta.',
+    description: 'Vinster som uppstår vid valutaväxling eller betalningar i utländsk valuta.',
     sru_code: '7310',
     k2_excluded: false,
   },
@@ -888,7 +888,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '39',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Vinst vid forsaljning av anlaggningstillgangar, t.ex. maskiner eller inventarier.',
+    description: 'Vinst vid försäljning av anläggningstillgångar, t.ex. maskiner eller inventarier.',
     sru_code: '7311',
     k2_excluded: false,
   },
@@ -998,7 +998,7 @@ export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '39',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Diverse andra rorelseintakter som inte passar i ovriga kategorier.',
+    description: 'Diverse andra rörelseintäkter som inte passar i övriga kategorier.',
     sru_code: '7310',
     k2_excluded: false,
   },

lib/bookkeeping/bas-data/class-4-purchases.ts

@@ -19,7 +19,7 @@ export const CLASS_4_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '40',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Kostnader for inkop av varor avsedda for vidareforssaljning.',
+    description: 'Kostnader för inköp av varor avsedda för vidareförsäljning.',
     sru_code: '7320',
     k2_excluded: false,
   },
@@ -382,7 +382,7 @@ export const CLASS_4_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '45',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Varuinkop fran utlandet (ravaror och fornodenheter).',
+    description: 'Varuinköp från utlandet (råvaror och förnödenheter).',
     sru_code: '7320',
     k2_excluded: false,
   },
@@ -580,7 +580,7 @@ export const CLASS_4_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '46',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Kostnader for arbete utfort av underleverantorer som del av leverans till kund.',
+    description: 'Kostnader för arbete utfört av underleverantörer som del av leverans till kund.',
     sru_code: '7320',
     k2_excluded: false,
   },

lib/bookkeeping/bas-data/class-5-external-expenses.ts

@@ -19,7 +19,7 @@ export const CLASS_5_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '50',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Manadshyra for kontorslokal, lager eller annan arbetsplats.',
+    description: 'Månadshyra för kontorslokal, lager eller annan arbetsplats.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -74,7 +74,7 @@ export const CLASS_5_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '50',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Elkostnader for foretagets lokaler.',
+    description: 'Elkostnader för företagets lokaler.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -118,7 +118,7 @@ export const CLASS_5_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '50',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Kostnader for stadning och rengoring av foretagets lokaler.',
+    description: 'Kostnader för städning och rengöring av företagets lokaler.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -426,7 +426,7 @@ export const CLASS_5_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '52',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Kostnader for leasing eller hyra av maskiner, bilar och annan utrustning.',
+    description: 'Kostnader för leasing eller hyra av maskiner, bilar och annan utrustning.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -492,7 +492,7 @@ export const CLASS_5_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '53',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Energikostnader for drift, t.ex. el for produktion.',
+    description: 'Energikostnader för drift, t.ex. el för produktion.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -635,7 +635,7 @@ export const CLASS_5_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '54',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Kostnader for mjukvara, prenumerationer och licenser.',
+    description: 'Kostnader för mjukvara, prenumerationer och licenser.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -668,7 +668,7 @@ export const CLASS_5_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '54',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Forbrukningsmaterial som inte ar kontorsmaterial, t.ex. forpackningsmaterial.',
+    description: 'Förbrukningsmaterial som inte är kontorsmaterial, t.ex. förpackningsmaterial.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -690,7 +690,7 @@ export const CLASS_5_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '55',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Kostnader for reparation och underhall av maskiner, inventarier och lokaler.',
+    description: 'Kostnader för reparation och underhåll av maskiner, inventarier och lokaler.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -778,7 +778,7 @@ export const CLASS_5_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '56',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Drivmedel, forsakring, reparation och ovriga kostnader for foretagsbilar.',
+    description: 'Drivmedel, försäkring, reparation och övriga kostnader för företagsbilar.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -1372,7 +1372,7 @@ export const CLASS_5_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '57',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Kostnader for frakt och transport av varor till och fran foretaget.',
+    description: 'Kostnader för frakt och transport av varor till och från företaget.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -1471,7 +1471,7 @@ export const CLASS_5_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '58',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Tjansteresor: tag, flyg, taxi och ovriga resekostnader.',
+    description: 'Tjänsteresor: tåg, flyg, taxi och övriga resekostnader.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -1482,7 +1482,7 @@ export const CLASS_5_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '58',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Rese- och transportbiljetter for tjansteresor (tag, flyg, buss).',
+    description: 'Rese- och transportbiljetter för tjänsteresor (tåg, flyg, buss).',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -1493,7 +1493,7 @@ export const CLASS_5_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '58',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Hyrbilskostnader vid tjansteresor.',
+    description: 'Hyrbilskostnader vid tjänsteresor.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -1559,7 +1559,7 @@ export const CLASS_5_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '59',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Kostnader for marknadsforing, annonser, Google Ads, sociala medier och reklamkampanjer.',
+    description: 'Kostnader för marknadsföring, annonser, Google Ads, sociala medier och reklamkampanjer.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -1581,7 +1581,7 @@ export const CLASS_5_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '59',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Trycksaker for marknadsforingsandamal, t.ex. broschyrer och visitkort.',
+    description: 'Trycksaker för marknadsföringsändamål, t.ex. broschyrer och visitkort.',
     sru_code: '7321',
     k2_excluded: false,
   },

lib/bookkeeping/bas-data/class-6-other-external.ts

@@ -184,7 +184,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '60',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Representation som overstiger avdragsgilla beloppet. Inte skattemassigt avdragsgill.',
+    description: 'Representation som överstiger avdragsgilla beloppet. Inte skattemässigt avdragsgill.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -228,7 +228,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '61',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Pennor, papper, toner, USB-minnen och ovriga kontorsfornodenheter.',
+    description: 'Pennor, papper, toner, USB-minnen och övriga kontorsförnödenheter.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -239,7 +239,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '61',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Trycksaker for internt bruk, t.ex. blanketter och formular.',
+    description: 'Trycksaker för internt bruk, t.ex. blanketter och formulär.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -272,7 +272,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '62',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Kostnad for fast telefoni och telefonabonnemang.',
+    description: 'Kostnad för fast telefoni och telefonabonnemang.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -283,7 +283,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '62',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Mobilabonnemang och samtalskostnader for foretagets mobiler.',
+    description: 'Mobilabonnemang och samtalskostnader för företagets mobiler.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -305,7 +305,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '62',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Bredband, internetabonnemang, domaner, hosting och molntjanster.',
+    description: 'Bredband, internetabonnemang, domäner, hosting och molntjänster.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -316,7 +316,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '62',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Porto, frimarken och kostnader for postutskick.',
+    description: 'Porto, frimärken och kostnader för postutskick.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -349,7 +349,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '63',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Premiekostnader for foretagets forsakringar, t.ex. ansvars- och egendomsforsakring.',
+    description: 'Premiekostnader för företagets försäkringar, t.ex. ansvars- och egendomsförsäkring.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -448,7 +448,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '63',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Kostnader for garantier och garantiavsattningar.',
+    description: 'Kostnader för garantier och garantiavsättningar.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -657,7 +657,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '65',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Kostnader for matning och besiktning.',
+    description: 'Kostnader för mätning och besiktning.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -679,7 +679,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '65',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Avgifter till bokforingsbyrta eller redovisningskonsult.',
+    description: 'Avgifter till bokföringsbyrå eller redovisningskonsult.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -690,7 +690,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '65',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Kostnader for extern IT-support, konsultation och drifttjanster.',
+    description: 'Kostnader för extern IT-support, konsultation och drifttjänster.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -701,7 +701,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '65',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Arvode till externa konsulter for radgivning och specialisttjanster.',
+    description: 'Arvode till externa konsulter för rådgivning och specialisttjänster.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -789,7 +789,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '65',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Serviceavtal och underhalskostnader for utrustning och system.',
+    description: 'Serviceavtal och underhållskostnader för utrustning och system.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -800,7 +800,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '65',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Avgifter for banktjanster, betalformedling, Swish och kortinlosen.',
+    description: 'Avgifter för banktjänster, betalförmedling, Swish och kortinlösen.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -1031,7 +1031,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '69',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Prenumerationer pa tidningar, tidskrifter och branschpublikationer.',
+    description: 'Prenumerationer på tidningar, tidskrifter och branschpublikationer.',
     sru_code: '7321',
     k2_excluded: false,
   },
@@ -1086,7 +1086,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '69',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Diverse externa kostnader som inte passar in under andra konton men ar avdragsgilla.',
+    description: 'Diverse externa kostnader som inte passar in under andra konton men är avdragsgilla.',
     sru_code: '7330',
     k2_excluded: false,
   },
@@ -1097,7 +1097,7 @@ export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '69',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Externa kostnader som inte ar skattemassigt avdragsgilla, t.ex. boter och forseningsavgifter.',
+    description: 'Externa kostnader som inte är skattemässigt avdragsgilla, t.ex. böter och förseningsavgifter.',
     sru_code: '7330',
     k2_excluded: false,
   },

lib/bookkeeping/bas-data/class-7-personnel.ts

@@ -19,7 +19,7 @@ export const CLASS_7_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '70',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Bruttoloner (fore skatt) till kollektivanstallda.',
+    description: 'Bruttolöner (före skatt) till kollektivanställda.',
     sru_code: '7322',
     k2_excluded: false,
   },
@@ -184,7 +184,7 @@ export const CLASS_7_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '70',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Semesterloner till kollektivanstallda.',
+    description: 'Semesterlöner till kollektivanställda.',
     sru_code: '7322',
     k2_excluded: false,
   },
@@ -217,7 +217,7 @@ export const CLASS_7_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '70',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Justering av skuld for intjanade semesterdagar som annu inte tagits ut.',
+    description: 'Justering av skuld för intjänade semesterdagar som ännu inte tagits ut.',
     sru_code: '7322',
     k2_excluded: false,
   },
@@ -239,7 +239,7 @@ export const CLASS_7_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '72',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Bruttoloner till tjansteman.',
+    description: 'Bruttolöner till tjänstemän.',
     sru_code: '7322',
     k2_excluded: false,
   },
@@ -558,7 +558,7 @@ export const CLASS_7_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '72',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Justering av semesterlonskuld for tjansteman.',
+    description: 'Justering av semesterlöneskuld för tjänstemän.',
     sru_code: '7322',
     k2_excluded: false,
   },
@@ -602,7 +602,7 @@ export const CLASS_7_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '73',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Kostnadsersattningar till anstallda, t.ex. milersattning och traktamente.',
+    description: 'Kostnadsersättningar till anställda, t.ex. milersättning och traktamente.',
     sru_code: '7322',
     k2_excluded: false,
   },
@@ -987,7 +987,7 @@ export const CLASS_7_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '74',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Premiebetalningar for tjanstepension till anstallda.',
+    description: 'Premiebetalningar för tjänstepension till anställda.',
     sru_code: '7322',
     k2_excluded: false,
   },
@@ -1218,7 +1218,7 @@ export const CLASS_7_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '75',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Beraknade sociala avgifter pa upplupna semesterloner och andra loneskulder.',
+    description: 'Beräknade sociala avgifter på upplupna semesterlöner och andra löneskulder.',
     sru_code: '7322',
     k2_excluded: false,
   },
@@ -1262,7 +1262,7 @@ export const CLASS_7_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '75',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Sarskild loneskatt pa pensionskostnader (24,26%).',
+    description: 'Särskild löneskatt på pensionskostnader (24,26%).',
     sru_code: '7322',
     k2_excluded: false,
   },
@@ -1438,7 +1438,7 @@ export const CLASS_7_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '76',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Kostnader for utbildning, kurser och konferenser for anstallda.',
+    description: 'Kostnader för utbildning, kurser och konferenser för anställda.',
     sru_code: '7322',
     k2_excluded: false,
   },
@@ -1779,7 +1779,7 @@ export const CLASS_7_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '78',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Planmassig avskrivning av goodwill, patent och andra immateriella tillgangar.',
+    description: 'Planmässig avskrivning av goodwill, patent och andra immateriella tillgangar.',
     sru_code: '7325',
     k2_excluded: false,
   },
@@ -1878,7 +1878,7 @@ export const CLASS_7_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '78',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Arlig vardeminskning pa byggnader. Typiskt 2-5% per ar beroende pa byggnadstyp.',
+    description: 'Årlig värdeminskning på byggnader. Typiskt 2-5% per är beroende på byggnadstyp.',
     sru_code: '7324',
     k2_excluded: false,
   },
@@ -1944,7 +1944,7 @@ export const CLASS_7_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '78',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Arlig vardeminskning pa inventarier, maskiner och verktyg.',
+    description: 'Årlig värdeminskning på inventarier, maskiner och verktyg.',
     sru_code: '7325',
     k2_excluded: false,
   },
@@ -1999,7 +1999,7 @@ export const CLASS_7_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '79',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Forluster som uppstar vid valutavaxling eller betalningar i utlandsk valuta.',
+    description: 'Förluster som uppstår vid valutaväxling eller betalningar i utländsk valuta.',
     sru_code: '7360',
     k2_excluded: false,
   },
@@ -2010,7 +2010,7 @@ export const CLASS_7_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '79',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Forlust vid avyttring av immateriella och materiella anlaggningstillgangar.',
+    description: 'Förlust vid avyttring av immateriella och materiella anläggningstillgångar.',
     sru_code: '7321',
     k2_excluded: false,
   },

lib/bookkeeping/bas-data/class-8-financial.ts

@@ -811,7 +811,7 @@ export const CLASS_8_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '83',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Ranta pa bankkontosaldo, sparkonton och utlanade pengar.',
+    description: 'Ränta på bankkontosaldo, sparkonton och utlånade pengar.',
     sru_code: '7313',
     k2_excluded: false,
   },
@@ -1064,7 +1064,7 @@ export const CLASS_8_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '84',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Ranta pa lan, krediter och ovriga skulder till kreditgivare.',
+    description: 'Ränta på lån, krediter och övriga skulder till kreditgivare.',
     sru_code: '7323',
     k2_excluded: false,
   },
@@ -1372,7 +1372,7 @@ export const CLASS_8_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '88',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Forandring av periodiseringsfond.',
+    description: 'Förändring av periodiseringsfond.',
     sru_code: '7380',
     k2_excluded: false,
   },
@@ -1438,7 +1438,7 @@ export const CLASS_8_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '88',
     account_type: 'revenue',
     normal_balance: 'credit',
-    description: 'Forandring av overavskrivningar.',
+    description: 'Förändring av överavskrivningar.',
     sru_code: '7380',
     k2_excluded: false,
   },
@@ -1603,7 +1603,7 @@ export const CLASS_8_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '89',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Beraknad inkomstskatt pa det skattepliktiga resultatet for rakenskapsaret.',
+    description: 'Beräknad inkomstskatt på det skattepliktiga resultatet för räkenskapsåret.',
     sru_code: '7380',
     k2_excluded: false,
   },
@@ -1669,7 +1669,7 @@ export const CLASS_8_ACCOUNTS: BASReferenceAccount[] = [
     account_group: '89',
     account_type: 'expense',
     normal_balance: 'debit',
-    description: 'Slutresultatkonto som visar vinst eller forlust efter alla intakter och kostnader.',
+    description: 'Slutresultatkonto som visar vinst eller förlust efter alla intäkter och kostnader.',
     sru_code: '7380',
     k2_excluded: false,
   },

lib/bookkeeping/bas-reference.ts

@@ -36,12 +36,12 @@ export { BAS_REFERENCE } from './bas-data'
 
 /** Swedish labels for each BAS account class (1-8) */
 export const ACCOUNT_CLASS_LABELS: Record<number, string> = {
-  1: 'Tillgangar',
+  1: 'Tillgångar',
   2: 'Eget kapital och skulder',
-  3: 'Rorelseintatker',
-  4: 'Varuinkop och material',
-  5: 'Ovriga externa kostnader',
-  6: 'Ovriga externa kostnader',
+  3: 'Rörelseintäkter',
+  4: 'Varuinköp och material',
+  5: 'Övriga externa kostnader',
+  6: 'Övriga externa kostnader',
   7: 'Personalkostnader och avskrivningar',
   8: 'Finansiella poster och resultat',
 }
@@ -49,100 +49,100 @@ export const ACCOUNT_CLASS_LABELS: Record<number, string> = {
 /** Swedish labels for BAS account groups (first two digits) */
 export const ACCOUNT_GROUP_LABELS: Record<string, string> = {
   // Class 1 - Assets
-  '10': 'Immateriella anlaggningstillgangar',
+  '10': 'Immateriella anläggningstillgångar',
   '11': 'Byggnader och mark',
   '12': 'Maskiner respektive inventarier',
-  '13': 'Finansiella anlaggningstillgangar',
-  '14': 'Lager, produkter i arbete och pagaende arbeten',
+  '13': 'Finansiella anläggningstillgångar',
+  '14': 'Lager, produkter i arbete och pågående arbeten',
   '15': 'Kundfordringar',
-  '16': 'Ovriga kortfristiga fordringar',
-  '17': 'Forutbetalda kostnader och upplupna intakter',
+  '16': 'Övriga kortfristiga fordringar',
+  '17': 'Förutbetalda kostnader och upplupna intäkter',
   '18': 'Kortfristiga placeringar',
   '19': 'Kassa och bank',
 
   // Class 2 - Equity & Liabilities
   '20': 'Eget kapital',
   '21': 'Obeskattade reserver',
-  '22': 'Avsattningar',
-  '23': 'Langfristiga skulder',
-  '24': 'Kortfristiga skulder till kreditinstitut, kunder och leverantorer',
+  '22': 'Avsättningar',
+  '23': 'Långfristiga skulder',
+  '24': 'Kortfristiga skulder till kreditinstitut, kunder och leverantörer',
   '25': 'Skatteskulder',
   '26': 'Moms och punktskatter',
-  '27': 'Personalens skatter, avgifter och loneavdrag',
-  '28': 'Ovriga kortfristiga skulder',
-  '29': 'Upplupna kostnader och forutbetalda intakter',
+  '27': 'Personalens skatter, avgifter och löneavdrag',
+  '28': 'Övriga kortfristiga skulder',
+  '29': 'Upplupna kostnader och förutbetalda intäkter',
 
   // Class 3 - Revenue
-  '30': 'Huvudintakter',
-  '31': 'Forsaljning av varor utanfor Sverige',
-  '32': 'Forsaljning VMB och omvand moms',
-  '33': 'Forsaljning av tjanster utanfor Sverige',
-  '34': 'Forsaljning, egna uttag',
+  '30': 'Huvudintäkter',
+  '31': 'Försäljning av varor utanför Sverige',
+  '32': 'Försäljning VMB och omvänd moms',
+  '33': 'Försäljning av tjänster utanför Sverige',
+  '34': 'Försäljning, egna uttag',
   '35': 'Fakturerade kostnader',
-  '36': 'Rorelsens sidointakter',
-  '37': 'Intaktskorrigeringar',
-  '38': 'Aktiverat arbete for egen rakning',
-  '39': 'Ovriga rorelseintakter',
+  '36': 'Rörelsens sidointäkter',
+  '37': 'Intäktskorrigeringar',
+  '38': 'Aktiverat arbete för egen räkning',
+  '39': 'Övriga rörelseintäkter',
 
   // Class 4 - Cost of goods
-  '40': 'Inkop av handelsvaror',
-  '41': 'Inkop av varor och material',
-  '42': 'Salda handelsvaror VMB',
-  '43': 'Inkop av ravaror och material i Sverige',
-  '44': 'Inkop av ravaror m.m., omvand betalningsskyldighet',
-  '45': 'Inkop av ravaror m.m. fran utlandet',
-  '46': 'Inkop av tjanster, underentreprenader och legoarbeten',
-  '47': 'Reduktion av inkopspriser',
+  '40': 'Inköp av handelsvaror',
+  '41': 'Inköp av varor och material',
+  '42': 'Sålda handelsvaror VMB',
+  '43': 'Inköp av råvaror och material i Sverige',
+  '44': 'Inköp av råvaror m.m., omvänd betalningsskyldighet',
+  '45': 'Inköp av råvaror m.m. från utlandet',
+  '46': 'Inköp av tjänster, underentreprenader och legoarbeten',
+  '47': 'Reduktion av inköpspriser',
   '48': 'Andra produktionskostnader',
-  '49': 'Forandring av lager, produkter i arbete och pagaende arbeten',
+  '49': 'Förändring av lager, produkter i arbete och pågående arbeten',
 
   // Class 5 - External expenses
   '50': 'Lokalkostnader',
   '51': 'Fastighetskostnader',
-  '52': 'Hyra av anlaggningstillgangar',
-  '53': 'Energikostnader for drift',
-  '54': 'Forbrukningsinventarier och forbrukningsmaterial',
-  '55': 'Reparation och underhall',
-  '56': 'Kostnader for transportmedel',
+  '52': 'Hyra av anläggningstillgångar',
+  '53': 'Energikostnader för drift',
+  '54': 'Förbrukningsinventarier och förbrukningsmaterial',
+  '55': 'Reparation och underhåll',
+  '56': 'Kostnader för transportmedel',
   '57': 'Frakter och transporter',
   '58': 'Resekostnader',
   '59': 'Reklam och PR',
 
   // Class 6 - Other external expenses
-  '60': 'Ovriga forsaljningskostnader',
+  '60': 'Övriga försäljningskostnader',
   '61': 'Kontorsmateriel och trycksaker',
   '62': 'Tele, data och post',
-  '63': 'Foretagsforsakringar och ovriga riskkostnader',
-  '64': 'Forvaltningskostnader',
-  '65': 'Ovriga externa tjanster',
+  '63': 'Företagsförsäkringar och övriga riskkostnader',
+  '64': 'Förvaltningskostnader',
+  '65': 'Övriga externa tjänster',
   '66': 'Franchisingavgifter',
-  '67': 'Sarskilt for ideella foreningar och stiftelser',
+  '67': 'Särskilt för ideella föreningar och stiftelser',
   '68': 'Inhyrd personal',
-  '69': 'Ovriga externa kostnader',
+  '69': 'Övriga externa kostnader',
 
   // Class 7 - Personnel
-  '70': 'Loner till kollektivanstallda',
-  '71': 'Loner till anstallda',
-  '72': 'Loner till tjansteman och foretagsledare',
-  '73': 'Kostnadsersattningar och formaner',
+  '70': 'Löner till kollektivanställda',
+  '71': 'Löner till anställda',
+  '72': 'Löner till tjänstemän och företagsledare',
+  '73': 'Kostnadsersättningar och förmåner',
   '74': 'Pensionskostnader',
   '75': 'Sociala och andra avgifter enligt lag och avtal',
-  '76': 'Ovriga personalkostnader',
-  '77': 'Nedskrivningar och aterforing av nedskrivningar',
+  '76': 'Övriga personalkostnader',
+  '77': 'Nedskrivningar och återföring av nedskrivningar',
   '78': 'Avskrivningar enligt plan',
-  '79': 'Ovriga rorelsekostnader',
+  '79': 'Övriga rörelsekostnader',
 
   // Class 8 - Financial
-  '80': 'Resultat fran andelar i koncernforetag',
-  '81': 'Resultat fran andelar i intresseforetag',
-  '82': 'Resultat fran ovriga vardepapper och langfristiga fordringar',
-  '83': 'Ovriga ranteintakter och liknande resultatposter',
-  '84': 'Rantekostnader och liknande resultatposter',
-  '85': 'Extraordinara intakter',
-  '86': 'Extraordinara kostnader',
-  '87': 'Bokslutsdispositioner (intakter)',
+  '80': 'Resultat från andelar i koncernföretag',
+  '81': 'Resultat från andelar i intresseföretag',
+  '82': 'Resultat från övriga värdepapper och långfristiga fordringar',
+  '83': 'Övriga ränteintäkter och liknande resultatposter',
+  '84': 'Räntekostnader och liknande resultatposter',
+  '85': 'Extraordinära intäkter',
+  '86': 'Extraordinära kostnader',
+  '87': 'Bokslutsdispositioner (intäkter)',
   '88': 'Bokslutsdispositioner',
-  '89': 'Skatter och arets resultat',
+  '89': 'Skatter och årets resultat',
 }
 
 // ---------------------------------------------------------------------------

lib/bookkeeping/booking-templates.ts

@@ -57,6 +57,8 @@ export interface BookingTemplate {
   default_private: boolean
   fallback_category: TransactionCategory
   description_sv: string
+  common: boolean
+  requires_vat_registration_data?: boolean
 }
 
 export interface TemplateGroupInfo {
@@ -96,7 +98,7 @@ const GROUP_LABELS: Record<TemplateGroup, { sv: string; en: string }> = {
 }
 
 // ============================================================
-// Template Data (48 templates)
+// Template Data
 // ============================================================
 
 export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
@@ -123,6 +125,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_office',
     description_sv: 'Månadshyra för kontors- eller affärslokal',
+    common: true,
   },
   {
     id: 'premises_rent_vat',
@@ -146,6 +149,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_office',
     description_sv: 'Lokalhyra med moms (frivilligt momsregistrerad hyresvärd)',
+    common: false,
   },
   {
     id: 'premises_electricity',
@@ -168,6 +172,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_office',
     description_sv: 'El, uppvärmning och vatten för kontors- eller affärslokal',
+    common: true,
   },
 
   // --- VEHICLE (4) ---
@@ -193,6 +198,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_travel',
     description_sv: 'Drivmedel (bensin/diesel) eller laddning (elbil) för tjänstefordon',
+    common: true,
   },
   {
     id: 'vehicle_leasing',
@@ -217,6 +223,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_travel',
     description_sv: 'Leasingavgift för tjänstefordon',
+    common: false,
   },
   {
     id: 'vehicle_repairs',
@@ -239,6 +246,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_travel',
     description_sv: 'Reparation, service och underhåll av fordon',
+    common: false,
   },
   {
     id: 'vehicle_parking',
@@ -261,6 +269,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_travel',
     description_sv: 'Parkeringsavgift och trängselskatt vid tjänsteärende',
+    common: false,
   },
 
   // --- IT & SOFTWARE (3) ---
@@ -285,6 +294,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_software',
     description_sv: 'Programvarulicens eller SaaS-prenumeration (svensk leverantör med moms)',
+    common: false,
   },
   {
     id: 'it_saas_eu',
@@ -308,6 +318,8 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_software',
     description_sv: 'Programvara från utländsk leverantör med omvänd skattskyldighet',
+    common: true,
+    requires_vat_registration_data: true,
   },
   {
     id: 'it_cloud_hosting',
@@ -331,6 +343,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_software',
     description_sv: 'Molnbaserade tjänster, webbhotell, serverhosting och domännamn',
+    common: true,
   },
 
   // --- OFFICE SUPPLIES (2) ---
@@ -355,6 +368,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_office',
     description_sv: 'Kontorsmaterial, trycksaker och förbrukningsvaror',
+    common: true,
   },
   {
     id: 'office_postage',
@@ -378,13 +392,14 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_office',
     description_sv: 'Porto och fraktkostnader',
+    common: true,
   },
 
-  // --- MARKETING (2) ---
+  // --- MARKETING (3) ---
   {
-    id: 'marketing_online_ads',
-    name_sv: 'Annonsering & Marknadsföring',
-    name_en: 'Advertising & Marketing',
+    id: 'marketing_online_ads_eu',
+    name_sv: 'Annonsering EU (omvänd moms)',
+    name_en: 'Online ads EU (reverse charge)',
     group: 'marketing',
     direction: 'expense',
     entity_applicability: 'all',
@@ -402,7 +417,33 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     auto_match_confidence: 0.90,
     default_private: false,
     fallback_category: 'expense_marketing',
-    description_sv: 'Digital annonsering och marknadsföring',
+    description_sv: 'Digital annonsering från EU-leverantör (Google/Meta från Irland)',
+    common: true,
+    requires_vat_registration_data: true,
+  },
+  {
+    id: 'marketing_online_ads_domestic',
+    name_sv: 'Annonsering (svensk moms)',
+    name_en: 'Online ads (domestic VAT)',
+    group: 'marketing',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '5910',
+    credit_account: '1930',
+    vat_treatment: 'standard_25',
+    vat_rate: 0.25,
+    deductibility: 'full',
+    special_rules_sv: 'Svensk leverantör med momsregistrering',
+    mcc_codes: [7311],
+    keywords: ['annons', 'reklam', 'advertising', 'kampanj', 'blocket', 'eniro'],
+    risk_level: 'NONE',
+    requires_review: false,
+    impact_score: 7,
+    auto_match_confidence: 0.80,
+    default_private: false,
+    fallback_category: 'expense_marketing',
+    description_sv: 'Digital annonsering från svensk leverantör med 25% moms',
+    common: false,
   },
   {
     id: 'marketing_design',
@@ -425,6 +466,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_marketing',
     description_sv: 'Grafisk design, reklam, foto/video och marknadsföringsverktyg',
+    common: false,
   },
 
   // --- TRAVEL (3) ---
@@ -450,6 +492,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_travel',
     description_sv: 'Resor i tjänsten: flyg, tåg, taxi, hyrbil (6% moms)',
+    common: true,
   },
   {
     id: 'travel_international',
@@ -473,6 +516,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_travel',
     description_sv: 'Utrikesresor i tjänsten (momsfritt)',
+    common: false,
   },
   {
     id: 'travel_hotel',
@@ -496,9 +540,10 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_travel',
     description_sv: 'Hotellövernattning i tjänsten (12% moms)',
+    common: true,
   },
 
-  // --- REPRESENTATION (2) ---
+  // --- REPRESENTATION (3) ---
   {
     id: 'representation_external',
     name_sv: 'Extern representation',
@@ -511,7 +556,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     vat_treatment: 'reduced_12',
     vat_rate: 0.12,
     deductibility: 'conditional',
-    deductibility_note_sv: 'Max 300 kr/person exkl moms (IL 16 kap 2§)',
+    deductibility_note_sv: 'Avdragsgill moms max 46 kr/person. Representationskostnad max 300 kr/person exkl moms (IL 16 kap 2§)',
     special_rules_sv: 'Dokumentera: syfte, deltagare, företag. Momsavdrag max 300 kr/person.',
     mcc_codes: [5812, 5813, 5814],
     keywords: ['representation', 'lunch', 'middag', 'restaurang', 'restaurant', 'kund', 'kundmöte', 'gåva', 'present', 'representationsgåva'],
@@ -522,6 +567,32 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_other',
     description_sv: 'Representation med kund/affärspartner (dokumentera noggrant)',
+    common: true,
+  },
+  {
+    id: 'representation_internal',
+    name_sv: 'Intern representation',
+    name_en: 'Internal representation',
+    group: 'representation',
+    direction: 'expense',
+    entity_applicability: 'all',
+    debit_account: '7622',
+    credit_account: '1930',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'conditional',
+    deductibility_note_sv: 'Max 60 kr/person',
+    special_rules_sv: 'Personalfest, intern lunch etc. Momsfritt. Max 60 kr/person för avdragsrätt.',
+    mcc_codes: [5812, 5813, 5814],
+    keywords: ['personalfest', 'intern representation', 'teamlunch', 'personallunch', 'fika', 'julfest', 'after work', 'intern lunch'],
+    risk_level: 'LOW',
+    requires_review: false,
+    impact_score: 5,
+    auto_match_confidence: 0.70,
+    default_private: false,
+    fallback_category: 'expense_representation',
+    description_sv: 'Intern representation (personalfest, teamlunch)',
+    common: true,
   },
   {
     id: 'representation_conference',
@@ -544,6 +615,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_education',
     description_sv: 'Avgifter för konferenser och mässor',
+    common: false,
   },
 
   // --- INSURANCE (3) ---
@@ -569,6 +641,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_other',
     description_sv: 'Företags-, ansvars- och fordonsförsäkring (momsfritt)',
+    common: true,
   },
   {
     id: 'insurance_pension_ef',
@@ -593,6 +666,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_other',
     description_sv: 'Pensionssparande för enskild firma (granska avdragsregel)',
+    common: false,
   },
   {
     id: 'insurance_pension_ab',
@@ -616,6 +690,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_other',
     description_sv: 'Tjänstepension för anställda i aktiebolag',
+    common: false,
   },
 
   // --- PROFESSIONAL SERVICES (2) ---
@@ -640,6 +715,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_professional_services',
     description_sv: 'Redovisning, bokföring, revision och juridiska tjänster',
+    common: true,
   },
   {
     id: 'prof_consulting',
@@ -662,6 +738,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_professional_services',
     description_sv: 'Konsultarvoden och rådgivningstjänster',
+    common: true,
   },
 
   // --- BANK & FINANCE (5) ---
@@ -687,6 +764,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_bank_fees',
     description_sv: 'Bankavgifter, kontoavgifter och kortavgifter',
+    common: true,
   },
   {
     id: 'bank_interest_income',
@@ -709,6 +787,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'income_other',
     description_sv: 'Ränteintäkter på bankkonto eller placeringar',
+    common: false,
   },
   {
     id: 'bank_interest_expense',
@@ -731,6 +810,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_other',
     description_sv: 'Räntekostnad på lån eller kredit',
+    common: false,
   },
   {
     id: 'bank_currency_loss',
@@ -753,6 +833,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_currency_exchange',
     description_sv: 'Valutakursförluster vid betalning i utländsk valuta',
+    common: false,
   },
   {
     id: 'bank_currency_gain',
@@ -775,6 +856,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'income_other',
     description_sv: 'Valutakursvinster vid betalning i utländsk valuta',
+    common: false,
   },
 
   // --- TELECOM (2) ---
@@ -800,6 +882,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_other',
     description_sv: 'Telefon och mobilabonnemang (granska yrkesmässig andel)',
+    common: true,
   },
   {
     id: 'telecom_internet',
@@ -822,6 +905,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_other',
     description_sv: 'Internetanslutning för kontor',
+    common: false,
   },
 
   // --- EDUCATION (2) ---
@@ -848,6 +932,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_education',
     description_sv: 'Yrkesrelaterade kurser och utbildningar',
+    common: false,
   },
   {
     id: 'education_membership',
@@ -871,6 +956,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_education',
     description_sv: 'Medlemsavgift i branschorganisation eller yrkesförening',
+    common: false,
   },
 
   // --- PERSONNEL (3) ---
@@ -886,6 +972,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     vat_treatment: null,
     vat_rate: 0,
     deductibility: 'full',
+    special_rules_sv: 'OBS: Denna mall bokför nettolön. Personalskatt (2710) och arbetsgivaravgifter (2731) måste bokföras separat.',
     mcc_codes: [],
     keywords: ['lön', 'salary', 'nettolön', 'löneutbetalning'],
     risk_level: 'NONE',
@@ -895,6 +982,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_other',
     description_sv: 'Nettolön till anställd',
+    common: true,
   },
   {
     id: 'personnel_employer_tax',
@@ -903,11 +991,12 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     group: 'personnel',
     direction: 'expense',
     entity_applicability: 'aktiebolag',
-    debit_account: '7510',
+    debit_account: '2731',
     credit_account: '1930',
     vat_treatment: null,
     vat_rate: 0,
     deductibility: 'full',
+    special_rules_sv: 'Betalning av arbetsgivaravgift-skuld. Kostnad (D: 7510 / K: 2731) bokförs vid lönekörning.',
     mcc_codes: [],
     keywords: ['arbetsgivaravgift', 'sociala avgifter', 'employer tax', 'skattekonto'],
     risk_level: 'NONE',
@@ -916,7 +1005,8 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     auto_match_confidence: 0.75,
     default_private: false,
     fallback_category: 'expense_other',
-    description_sv: 'Arbetsgivaravgifter (31.42%)',
+    description_sv: 'Betalning av arbetsgivaravgifter',
+    common: true,
   },
   {
     id: 'personnel_preliminary_tax',
@@ -939,6 +1029,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_other',
     description_sv: 'Preliminärskatt till Skatteverket',
+    common: false,
   },
 
   // --- REVENUE (4) ---
@@ -963,6 +1054,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'income_services',
     description_sv: 'Intäkter från tjänste- eller varuförsäljning med 25% moms',
+    common: true,
   },
   {
     id: 'revenue_reduced_12',
@@ -985,6 +1077,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'income_products',
     description_sv: 'Intäkter från livsmedelsförsäljning eller logi med 12% moms',
+    common: true,
   },
   {
     id: 'revenue_eu_services',
@@ -1008,6 +1101,8 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'income_services',
     description_sv: 'Tjänsteförsäljning till EU-företag (momsfritt, ruta 39)',
+    common: true,
+    requires_vat_registration_data: true,
   },
   {
     id: 'revenue_export',
@@ -1031,6 +1126,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'income_services',
     description_sv: 'Export av varor/tjänster utanför EU (momsfritt, ruta 40)',
+    common: true,
   },
 
   // --- FINANCIAL (2) ---
@@ -1055,6 +1151,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_other',
     description_sv: 'Amortering av banklån',
+    common: false,
   },
   {
     id: 'financial_tax_account',
@@ -1077,9 +1174,10 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_other',
     description_sv: 'Insättning på skattekonto hos Skatteverket',
+    common: true,
   },
 
-  // --- PRIVATE TRANSFERS (4) ---
+  // --- PRIVATE TRANSFERS (5) ---
   {
     id: 'private_withdrawal_ef',
     name_sv: 'Eget uttag (EF)',
@@ -1101,6 +1199,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: true,
     fallback_category: 'private',
     description_sv: 'Privat uttag från företagskonto (enskild firma)',
+    common: true,
   },
   {
     id: 'private_deposit_ef',
@@ -1123,28 +1222,53 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: true,
     fallback_category: 'private',
     description_sv: 'Egen insättning till företagskonto (enskild firma)',
+    common: true,
   },
   {
-    id: 'private_shareholder_loan',
-    name_sv: 'Skuld till aktieägare (AB)',
-    name_en: 'Shareholder loan (AB)',
+    id: 'shareholder_loan_received',
+    name_sv: 'Lån från ägare (AB)',
+    name_en: 'Shareholder loan received (AB)',
     group: 'private_transfers',
     direction: 'transfer',
     entity_applicability: 'aktiebolag',
-    debit_account: '2893',
+    debit_account: '1930',
+    credit_account: '2393',
+    vat_treatment: null,
+    vat_rate: 0,
+    deductibility: 'non_deductible',
+    mcc_codes: [],
+    keywords: ['aktieägare', 'lån', 'shareholder', 'skuld till ägare', 'insättning', 'tillskott'],
+    risk_level: 'LOW',
+    requires_review: true,
+    impact_score: 6,
+    auto_match_confidence: 0.75,
+    default_private: false,
+    fallback_category: 'income_other',
+    description_sv: 'Ägare lånar pengar till bolaget (skuld till ägare)',
+    common: true,
+  },
+  {
+    id: 'shareholder_loan_disbursed',
+    name_sv: 'Fordran på ägare (AB)',
+    name_en: 'Shareholder loan disbursed (AB)',
+    group: 'private_transfers',
+    direction: 'transfer',
+    entity_applicability: 'aktiebolag',
+    debit_account: '1680',
     credit_account: '1930',
     vat_treatment: null,
     vat_rate: 0,
     deductibility: 'non_deductible',
     mcc_codes: [],
-    keywords: ['aktieägare', 'lån', 'shareholder', 'skuld till ägare'],
-    risk_level: 'LOW',
+    keywords: ['aktieägare', 'lån till ägare', 'shareholder loan', 'fordran ägare'],
+    risk_level: 'HIGH',
     requires_review: true,
     impact_score: 6,
-    auto_match_confidence: 0.75,
+    auto_match_confidence: 0.70,
     default_private: true,
     fallback_category: 'private',
-    description_sv: 'Utbetalning bokförd som skuld till aktieägare',
+    description_sv: 'Bolaget betalar ut till ägare (fordran på ägare)',
+    common: false,
   },
   {
     id: 'private_expense',
@@ -1168,6 +1292,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: true,
     fallback_category: 'private',
     description_sv: 'Privat kostnad betald från företagskonto',
+    common: false,
   },
 
   // --- EQUIPMENT (2) ---
@@ -1193,6 +1318,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_equipment',
     description_sv: 'Inventarier under halva prisbasbeloppet (IT-utrustning, möbler, verktyg)',
+    common: true,
   },
   {
     id: 'equipment_capital',
@@ -1216,6 +1342,7 @@ export const BOOKING_TEMPLATES: readonly BookingTemplate[] = [
     default_private: false,
     fallback_category: 'expense_equipment',
     description_sv: 'Inventarie som ska aktiveras och skrivas av',
+    common: false,
   },
 ]
 
@@ -1301,6 +1428,51 @@ export function searchTemplates(query: string, entityType?: EntityType): Booking
   })
 }
 
+/**
+ * Get common templates, filtered by entity type and direction.
+ */
+export function getCommonTemplates(
+  entityType?: EntityType,
+  direction?: 'expense' | 'income' | 'transfer'
+): BookingTemplate[] {
+  return BOOKING_TEMPLATES.filter((t) => {
+    if (!t.common) return false
+    if (entityType && t.entity_applicability !== 'all' && t.entity_applicability !== entityType) return false
+    if (direction && t.direction !== direction) return false
+    return true
+  })
+}
+
+/**
+ * Get advanced (non-common) templates, filtered by entity type and direction.
+ */
+export function getAdvancedTemplates(
+  entityType?: EntityType,
+  direction?: 'expense' | 'income' | 'transfer'
+): BookingTemplate[] {
+  return BOOKING_TEMPLATES.filter((t) => {
+    if (t.common) return false
+    if (entityType && t.entity_applicability !== 'all' && t.entity_applicability !== entityType) return false
+    if (direction && t.direction !== direction) return false
+    return true
+  })
+}
+
+/**
+ * Validate that a template is valid for the given entity type.
+ */
+export function validateTemplateForEntity(
+  template: BookingTemplate,
+  entityType: EntityType
+): { valid: boolean; error?: string } {
+  if (template.entity_applicability === 'all') return { valid: true }
+  if (template.entity_applicability === entityType) return { valid: true }
+  return {
+    valid: false,
+    error: `Template "${template.name_sv}" is only valid for ${template.entity_applicability}. Your entity type is ${entityType}.`,
+  }
+}
+
 /**
  * Multi-signal matching against a transaction.
  * Returns top matches sorted by confidence descending.

lib/bookkeeping/client-account-names.ts

@@ -7,52 +7,52 @@
 const ACCOUNT_NAMES: Record<string, string> = {
   // Assets (1xxx)
   '1510': 'Kundfordringar',
-  '1930': 'Foretagskonto',
+  '1930': 'Företagskonto',
 
   // Equity & Liabilities (2xxx)
-  '2013': 'Ovriga egna uttag',
-  '2018': 'Egna insattningar',
-  '2440': 'Leverantorsskulder',
+  '2013': 'Övriga egna uttag',
+  '2018': 'Egna insättningar',
+  '2440': 'Leverantörsskulder',
   '2611': 'Utg. moms 25%',
   '2621': 'Utg. moms 12%',
   '2631': 'Utg. moms 6%',
-  '2614': 'Utg. moms omvand',
+  '2614': 'Utg. moms omvänd',
   '2641': 'Ing. moms',
-  '2645': 'Beraknad ing. moms',
-  '2893': 'Skuld till agare',
+  '2645': 'Beräknad ing. moms',
+  '2893': 'Skuld till ägare',
 
   // Revenue (3xxx)
-  '3001': 'Forsaljning 25%',
-  '3002': 'Forsaljning 12%',
-  '3003': 'Forsaljning 6%',
-  '3004': 'Momsfri forsaljning',
-  '3305': 'Exportforsaljning',
-  '3308': 'EU-tjanster',
-  '3900': 'Ovriga rorelseintakter',
+  '3001': 'Försäljning 25%',
+  '3002': 'Försäljning 12%',
+  '3003': 'Försäljning 6%',
+  '3004': 'Momsfri försäljning',
+  '3305': 'Exportförsäljning',
+  '3308': 'EU-tjänster',
+  '3900': 'Övriga rörelseintäkter',
 
   // Cost of goods (4xxx)
-  '4010': 'Varuinkop',
+  '4010': 'Varuinköp',
 
   // External expenses (5xxx)
   '5010': 'Lokalhyra',
-  '5410': 'Forbrukningsinventarier',
+  '5410': 'Förbrukningsinventarier',
   '5420': 'Programvaror',
-  '5460': 'Forbrukningsvaror',
+  '5460': 'Förbrukningsvaror',
   '5611': 'Drivmedel bil',
   '5800': 'Resekostnader',
   '5910': 'Annonsering',
 
   // Other external expenses (6xxx)
   '6071': 'Representation',
-  '6110': 'Kontorsforbrukning',
+  '6110': 'Kontorsförbrukning',
   '6200': 'Telefon & internet',
-  '6530': 'Redovisningstjanster',
+  '6530': 'Redovisningstjänster',
   '6570': 'Bankavgifter',
-  '6991': 'Ovriga kostnader',
+  '6991': 'Övriga kostnader',
 
   // Personnel (7xxx)
   '7610': 'Utbildning',
-  '7960': 'Valutakursforluster',
+  '7960': 'Valutakursförluster',
   '3960': 'Valutakursvinster',
 }
 

lib/bookkeeping/currency-revaluation.ts

@@ -0,0 +1,317 @@
+import type { SupabaseClient } from '@supabase/supabase-js'
+import { fetchMultipleRates } from '@/lib/currency/riksbanken'
+import { createJournalEntry } from '@/lib/bookkeeping/engine'
+import type {
+  Currency,
+  Invoice,
+  SupplierInvoice,
+  RevaluationItem,
+  CurrencyRevaluationPreview,
+  CurrencyRevaluationResult,
+  CreateJournalEntryLineInput,
+} from '@/types'
+
+/**
+ * Fetch open foreign-currency receivables (invoices).
+ * Returns invoices with status 'sent' or 'overdue', non-SEK currency,
+ * and a known exchange rate.
+ */
+export async function getOpenForeignCurrencyReceivables(
+  supabase: SupabaseClient,
+  userId: string
+): Promise<Invoice[]> {
+  const { data, error } = await supabase
+    .from('invoices')
+    .select('*')
+    .eq('user_id', userId)
+    .in('status', ['sent', 'overdue'])
+    .neq('currency', 'SEK')
+    .not('exchange_rate', 'is', null)
+
+  if (error) {
+    throw new Error(`Failed to fetch foreign currency receivables: ${error.message}`)
+  }
+
+  return (data || []) as Invoice[]
+}
+
+/**
+ * Fetch open foreign-currency payables (supplier invoices).
+ * Returns supplier invoices with open statuses, non-SEK currency,
+ * and a known exchange rate. Uses remaining_amount for partial payments.
+ */
+export async function getOpenForeignCurrencyPayables(
+  supabase: SupabaseClient,
+  userId: string
+): Promise<SupplierInvoice[]> {
+  const { data, error } = await supabase
+    .from('supplier_invoices')
+    .select('*')
+    .eq('user_id', userId)
+    .in('status', ['registered', 'approved', 'overdue', 'partially_paid'])
+    .neq('currency', 'SEK')
+    .not('exchange_rate', 'is', null)
+
+  if (error) {
+    throw new Error(`Failed to fetch foreign currency payables: ${error.message}`)
+  }
+
+  return (data || []) as SupplierInvoice[]
+}
+
+/**
+ * Preview currency revaluation without persisting.
+ * Computes per-item differences and aggregated journal lines.
+ *
+ * Receivables (1510):
+ *   closing > original → gain: Debit 1510, Credit 3960
+ *   closing < original → loss: Credit 1510, Debit 7960
+ *
+ * Payables (2440):
+ *   closing > original → loss (liability grew): Debit 7960, Credit 2440
+ *   closing < original → gain (liability shrank): Debit 2440, Credit 3960
+ */
+export async function previewCurrencyRevaluation(
+  supabase: SupabaseClient,
+  userId: string,
+  closingDate: string
+): Promise<CurrencyRevaluationPreview> {
+  const [receivables, payables] = await Promise.all([
+    getOpenForeignCurrencyReceivables(supabase, userId),
+    getOpenForeignCurrencyPayables(supabase, userId),
+  ])
+
+  // Collect distinct currencies
+  const currencies = new Set<Currency>()
+  for (const inv of receivables) {
+    currencies.add(inv.currency)
+  }
+  for (const si of payables) {
+    currencies.add(si.currency as Currency)
+  }
+
+  if (currencies.size === 0) {
+    return {
+      items: [],
+      lines: [],
+      closingRates: {},
+      totalGain: 0,
+      totalLoss: 0,
+      netEffect: 0,
+    }
+  }
+
+  // Fetch closing rates
+  const rateMap = await fetchMultipleRates(
+    Array.from(currencies),
+    new Date(closingDate)
+  )
+
+  const closingRates: Record<string, number> = {}
+  for (const [currency, rate] of rateMap) {
+    closingRates[currency] = rate.rate
+  }
+
+  const items: RevaluationItem[] = []
+
+  // Process receivables
+  for (const inv of receivables) {
+    const closingRate = rateMap.get(inv.currency)?.rate
+    if (!closingRate || !inv.exchange_rate) continue
+
+    const amountInCurrency = inv.total
+    const originalSek = Math.round(amountInCurrency * inv.exchange_rate * 100) / 100
+    const closingSek = Math.round(amountInCurrency * closingRate * 100) / 100
+    const difference = Math.round((closingSek - originalSek) * 100) / 100
+
+    if (Math.abs(difference) < 0.01) continue
+
+    items.push({
+      type: 'receivable',
+      source_id: inv.id,
+      reference: inv.invoice_number,
+      currency: inv.currency,
+      amount_in_currency: amountInCurrency,
+      original_rate: inv.exchange_rate,
+      closing_rate: closingRate,
+      original_sek: originalSek,
+      closing_sek: closingSek,
+      difference_sek: difference,
+    })
+  }
+
+  // Process payables (use remaining_amount for partial payments)
+  for (const si of payables) {
+    const closingRate = rateMap.get(si.currency as Currency)?.rate
+    if (!closingRate || !si.exchange_rate) continue
+
+    const amountInCurrency = si.remaining_amount
+    if (amountInCurrency <= 0) continue
+
+    const originalSek = Math.round(amountInCurrency * si.exchange_rate * 100) / 100
+    const closingSek = Math.round(amountInCurrency * closingRate * 100) / 100
+    const difference = Math.round((closingSek - originalSek) * 100) / 100
+
+    if (Math.abs(difference) < 0.01) continue
+
+    items.push({
+      type: 'payable',
+      source_id: si.id,
+      reference: si.supplier_invoice_number,
+      currency: si.currency as Currency,
+      amount_in_currency: amountInCurrency,
+      original_rate: si.exchange_rate,
+      closing_rate: closingRate,
+      original_sek: originalSek,
+      closing_sek: closingSek,
+      difference_sek: difference,
+    })
+  }
+
+  // Build aggregated journal lines
+  let debit1510 = 0 // Receivable gain (revalue up)
+  let credit1510 = 0 // Receivable loss (revalue down)
+  let debit2440 = 0 // Payable gain (liability shrank)
+  let credit2440 = 0 // Payable loss (liability grew)
+  let debit3960 = 0 // Placeholder — we won't debit 3960
+  let credit3960 = 0 // Gains
+  let debit7960 = 0 // Losses
+  let credit7960 = 0 // Placeholder — we won't credit 7960
+
+  for (const item of items) {
+    if (item.type === 'receivable') {
+      if (item.difference_sek > 0) {
+        // Closing > original → gain: Debit 1510, Credit 3960
+        debit1510 += item.difference_sek
+        credit3960 += item.difference_sek
+      } else {
+        // Closing < original → loss: Credit 1510, Debit 7960
+        credit1510 += Math.abs(item.difference_sek)
+        debit7960 += Math.abs(item.difference_sek)
+      }
+    } else {
+      // Payable
+      if (item.difference_sek > 0) {
+        // Closing > original → loss (liability grew): Debit 7960, Credit 2440
+        debit7960 += item.difference_sek
+        credit2440 += item.difference_sek
+      } else {
+        // Closing < original → gain (liability shrank): Debit 2440, Credit 3960
+        debit2440 += Math.abs(item.difference_sek)
+        credit3960 += Math.abs(item.difference_sek)
+      }
+    }
+  }
+
+  const lines: CreateJournalEntryLineInput[] = []
+
+  if (debit1510 > 0) {
+    lines.push({
+      account_number: '1510',
+      debit_amount: Math.round(debit1510 * 100) / 100,
+      credit_amount: 0,
+      line_description: 'Omvärdering kundfordringar — orealiserad kursvinst',
+    })
+  }
+  if (credit1510 > 0) {
+    lines.push({
+      account_number: '1510',
+      debit_amount: 0,
+      credit_amount: Math.round(credit1510 * 100) / 100,
+      line_description: 'Omvärdering kundfordringar — orealiserad kursförlust',
+    })
+  }
+  if (debit2440 > 0) {
+    lines.push({
+      account_number: '2440',
+      debit_amount: Math.round(debit2440 * 100) / 100,
+      credit_amount: 0,
+      line_description: 'Omvärdering leverantörsskulder — orealiserad kursvinst',
+    })
+  }
+  if (credit2440 > 0) {
+    lines.push({
+      account_number: '2440',
+      debit_amount: 0,
+      credit_amount: Math.round(credit2440 * 100) / 100,
+      line_description: 'Omvärdering leverantörsskulder — orealiserad kursförlust',
+    })
+  }
+  if (credit3960 > 0) {
+    lines.push({
+      account_number: '3960',
+      debit_amount: 0,
+      credit_amount: Math.round(credit3960 * 100) / 100,
+      line_description: 'Orealiserade valutakursvinster',
+    })
+  }
+  if (debit7960 > 0) {
+    lines.push({
+      account_number: '7960',
+      debit_amount: Math.round(debit7960 * 100) / 100,
+      credit_amount: 0,
+      line_description: 'Orealiserade valutakursförluster',
+    })
+  }
+
+  const totalGain = Math.round(credit3960 * 100) / 100
+  const totalLoss = Math.round(debit7960 * 100) / 100
+  const netEffect = Math.round((totalGain - totalLoss) * 100) / 100
+
+  return {
+    items,
+    lines,
+    closingRates,
+    totalGain,
+    totalLoss,
+    netEffect,
+  }
+}
+
+/**
+ * Execute currency revaluation for a fiscal period.
+ * Creates a journal entry with source_type 'currency_revaluation'.
+ *
+ * Returns null if no foreign-currency items exist.
+ * Throws if a revaluation entry already exists for this period (idempotency).
+ */
+export async function executeCurrencyRevaluation(
+  supabase: SupabaseClient,
+  userId: string,
+  closingDate: string,
+  fiscalPeriodId: string
+): Promise<CurrencyRevaluationResult | null> {
+  // Idempotency check: prevent double revaluation
+  const { count, error: checkError } = await supabase
+    .from('journal_entries')
+    .select('id', { count: 'exact', head: true })
+    .eq('user_id', userId)
+    .eq('fiscal_period_id', fiscalPeriodId)
+    .eq('source_type', 'currency_revaluation')
+    .eq('status', 'posted')
+
+  if (checkError) {
+    throw new Error(`Failed to check existing revaluation: ${checkError.message}`)
+  }
+
+  if ((count ?? 0) > 0) {
+    throw new Error('Currency revaluation already exists for this period')
+  }
+
+  const preview = await previewCurrencyRevaluation(supabase, userId, closingDate)
+
+  if (preview.items.length === 0 || preview.lines.length === 0) {
+    return null
+  }
+
+  const entry = await createJournalEntry(supabase, userId, {
+    fiscal_period_id: fiscalPeriodId,
+    entry_date: closingDate,
+    description: `Omvärdering utländsk valuta ${closingDate}`,
+    source_type: 'currency_revaluation',
+    voucher_series: 'A',
+    lines: preview.lines,
+  })
+
+  return { entry, preview }
+}

lib/core/bookkeeping/__tests__/year-end-service.test.ts

@@ -11,7 +11,7 @@ let results: Array<{ data?: unknown; error?: unknown; count?: number | null }>
 
 function makeBuilder() {
   const b: Record<string, unknown> = {}
-  for (const m of ['select', 'eq', 'insert', 'update', 'delete', 'lte', 'gte', 'in', 'not', 'or', 'order', 'limit', 'is']) {
+  for (const m of ['select', 'eq', 'insert', 'update', 'delete', 'lte', 'gte', 'in', 'neq', 'not', 'or', 'order', 'limit', 'is']) {
     b[m] = vi.fn().mockReturnValue(b)
   }
   b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null })
@@ -39,6 +39,18 @@ vi.mock('@/lib/bookkeeping/engine', () => ({
   createJournalEntry: vi.fn(),
 }))
 
+vi.mock('@/lib/bookkeeping/currency-revaluation', () => ({
+  previewCurrencyRevaluation: vi.fn().mockResolvedValue({
+    items: [],
+    lines: [],
+    closingRates: {},
+    totalGain: 0,
+    totalLoss: 0,
+    netEffect: 0,
+  }),
+  executeCurrencyRevaluation: vi.fn().mockResolvedValue(null),
+}))
+
 vi.mock('../period-service', () => ({
   lockPeriod: vi.fn(),
   closePeriod: vi.fn(),
@@ -67,6 +79,12 @@ describe('validateYearEndReadiness', () => {
       { data: null, error: null, count: 3 },
       // 2: count posted entries (thenable chain) — count: 10
       { data: null, error: null, count: 10 },
+      // 3: count revaluation entries — count: 0
+      { data: null, error: null, count: 0 },
+      // 4: count fx receivables — count: 0
+      { data: null, error: null, count: 0 },
+      // 5: count fx payables — count: 0
+      { data: null, error: null, count: 0 },
     ]
 
     vi.mocked(generateTrialBalance).mockResolvedValue({
@@ -89,6 +107,9 @@ describe('validateYearEndReadiness', () => {
       { data: period, error: null },
       { data: null, error: null, count: 0 },   // no drafts
       { data: null, error: null, count: 5 },    // some posted
+      { data: null, error: null, count: 0 },   // no revaluation
+      { data: null, error: null, count: 0 },   // no fx receivables
+      { data: null, error: null, count: 0 },   // no fx payables
     ]
 
     vi.mocked(generateTrialBalance).mockResolvedValue({
@@ -121,8 +142,11 @@ describe('validateYearEndReadiness', () => {
     resultIdx = 0
     results = [
       { data: period, error: null },
-      { data: null, error: null, count: 0 },
-      { data: null, error: null, count: 5 },
+      { data: null, error: null, count: 0 },   // no drafts
+      { data: null, error: null, count: 5 },    // some posted
+      { data: null, error: null, count: 0 },   // no revaluation
+      { data: null, error: null, count: 0 },   // no fx receivables
+      { data: null, error: null, count: 0 },   // no fx payables
     ]
 
     vi.mocked(generateTrialBalance).mockResolvedValue({
@@ -143,6 +167,8 @@ describe('previewYearEndClosing', () => {
     results = [
       // 0: fetch company_settings (.single)
       { data: { entity_type: 'aktiebolag' }, error: null },
+      // 1: fetch fiscal period for closing date (.single)
+      { data: { period_end: '2024-12-31' }, error: null },
     ]
 
     vi.mocked(generateIncomeStatement).mockResolvedValue({
@@ -173,6 +199,8 @@ describe('previewYearEndClosing', () => {
   it('uses 2010 for EF entity type', async () => {
     results = [
       { data: { entity_type: 'enskild_firma' }, error: null },
+      // fetch fiscal period for closing date (.single)
+      { data: { period_end: '2024-12-31' }, error: null },
     ]
 
     vi.mocked(generateIncomeStatement).mockResolvedValue({ net_result: 50000 } as never)

lib/core/bookkeeping/year-end-service.ts

@@ -4,6 +4,10 @@ import { createJournalEntry } from '@/lib/bookkeeping/engine'
 import { generateTrialBalance } from '@/lib/reports/trial-balance'
 import { generateIncomeStatement } from '@/lib/reports/income-statement'
 import { lockPeriod, closePeriod, createNextPeriod } from './period-service'
+import {
+  previewCurrencyRevaluation,
+  executeCurrencyRevaluation,
+} from '@/lib/bookkeeping/currency-revaluation'
 import type {
   YearEndValidation,
   YearEndPreview,
@@ -105,6 +109,40 @@ export async function validateYearEndReadiness(
     warnings.push('No posted journal entries in this period')
   }
 
+  // Check: foreign currency items exist but haven't been revalued
+  const { count: revalCount } = await supabase
+    .from('journal_entries')
+    .select('id', { count: 'exact', head: true })
+    .eq('user_id', userId)
+    .eq('fiscal_period_id', fiscalPeriodId)
+    .eq('source_type', 'currency_revaluation')
+    .eq('status', 'posted')
+
+  if ((revalCount ?? 0) === 0) {
+    // Check if there are any open foreign currency items
+    const { count: fxReceivables } = await supabase
+      .from('invoices')
+      .select('id', { count: 'exact', head: true })
+      .eq('user_id', userId)
+      .in('status', ['sent', 'overdue'])
+      .neq('currency', 'SEK')
+      .not('exchange_rate', 'is', null)
+
+    const { count: fxPayables } = await supabase
+      .from('supplier_invoices')
+      .select('id', { count: 'exact', head: true })
+      .eq('user_id', userId)
+      .in('status', ['registered', 'approved', 'overdue', 'partially_paid'])
+      .neq('currency', 'SEK')
+      .not('exchange_rate', 'is', null)
+
+    if (((fxReceivables ?? 0) + (fxPayables ?? 0)) > 0) {
+      warnings.push(
+        'Open foreign currency items exist but have not been revalued (ÅRL 4:13)'
+      )
+    }
+  }
+
   return {
     ready: errors.length === 0,
     errors,
@@ -212,12 +250,33 @@ export async function previewYearEndClosing(
     }
   }
 
+  // Fetch fiscal period for closing date
+  const { data: periodData } = await supabase
+    .from('fiscal_periods')
+    .select('period_end')
+    .eq('id', fiscalPeriodId)
+    .eq('user_id', userId)
+    .single()
+
+  let currencyRevaluation = null
+  if (periodData) {
+    const revalPreview = await previewCurrencyRevaluation(
+      supabase,
+      userId,
+      periodData.period_end
+    )
+    if (revalPreview.items.length > 0) {
+      currencyRevaluation = revalPreview
+    }
+  }
+
   return {
     netResult,
     closingAccount,
     closingAccountName,
     closingLines,
     resultAccountSummary,
+    currencyRevaluation,
   }
 }
 
@@ -255,14 +314,24 @@ export async function executeYearEndClosing(
     throw new Error('Fiscal period not found')
   }
 
-  // 2. Get closing preview
+  // 2. Execute currency revaluation BEFORE closing entry
+  //    Revaluation posts to 3960/7960 (class 3/7 result accounts) which
+  //    the closing entry then zeros out.
+  const revaluationResult = await executeCurrencyRevaluation(
+    supabase,
+    userId,
+    period.period_end,
+    fiscalPeriodId
+  )
+
+  // 3. Get closing preview (now includes revaluation effects in trial balance)
   const preview = await previewYearEndClosing(supabase, userId, fiscalPeriodId)
 
   if (preview.closingLines.length === 0) {
     throw new Error('No result accounts to close — period has no activity')
   }
 
-  // 3. Create closing entry via the journal engine
+  // 4. Create closing entry via the journal engine
   const closingEntry = await createJournalEntry(supabase, userId, {
     fiscal_period_id: fiscalPeriodId,
     entry_date: period.period_end,
@@ -272,7 +341,7 @@ export async function executeYearEndClosing(
     lines: preview.closingLines,
   })
 
-  // 4. Update fiscal period with closing_entry_id
+  // 5. Update fiscal period with closing_entry_id
   const { error: updateError } = await supabase
     .from('fiscal_periods')
     .update({ closing_entry_id: closingEntry.id })
@@ -283,16 +352,16 @@ export async function executeYearEndClosing(
     throw new Error(`Failed to set closing_entry_id: ${updateError.message}`)
   }
 
-  // 5. Lock the period
+  // 6. Lock the period
   await lockPeriod(supabase, userId, fiscalPeriodId)
 
-  // 6. Close the period
+  // 7. Close the period
   await closePeriod(supabase, userId, fiscalPeriodId)
 
-  // 7. Create next period
+  // 8. Create next period
   const nextPeriod = await createNextPeriod(supabase, userId, fiscalPeriodId)
 
-  // 8. Generate opening balances in next period
+  // 9. Generate opening balances in next period
   const openingBalanceEntry = await generateOpeningBalances(
     supabase,
     userId,
@@ -319,6 +388,7 @@ export async function executeYearEndClosing(
     closingEntry,
     nextPeriod,
     openingBalanceEntry,
+    revaluationEntry: revaluationResult?.entry ?? null,
   }
 }
 

lib/extensions/_generated/enabled-extensions.ts

@@ -2,7 +2,6 @@
 
 export const ENABLED_EXTENSION_IDS: ReadonlySet<string> = new Set([
   'enable-banking',
-  'ai-categorization',
   'ai-chat',
   'email',
 ])

lib/extensions/_generated/extension-list.ts

@@ -1,13 +1,11 @@
 // AUTO-GENERATED — do not edit. Run `npm run setup:extensions` to regenerate.
 import type { Extension } from '../types'
 import { enableBankingExtension } from '@/extensions/general/enable-banking'
-import { aiCategorizationExtension } from '@/extensions/general/ai-categorization'
 import { aiChatExtension } from '@/extensions/general/ai-chat'
 import { emailExtension } from '@/extensions/general/email'
 
 export const FIRST_PARTY_EXTENSIONS: Extension[] = [
   enableBankingExtension,
-  aiCategorizationExtension,
   aiChatExtension,
   emailExtension,
 ]

lib/extensions/_generated/sector-definitions.ts

@@ -15,19 +15,6 @@ export const EXTENSION_DEFINITIONS: Record<string, ExtensionDefinition[]> = {
           "hasOwnData": true,
           "subscriptionNotice": "Denna integration kräver ett aktivt Enable Banking-abonnemang. Utan abonnemang kommer bankintegration inte att fungera."
     },
-    {
-          "slug": "ai-categorization",
-          "name": "AI-kategorisering",
-          "sector": "general",
-          "category": "operations",
-          "icon": "Sparkles",
-          "dataPattern": "core",
-          "description": "AI-drivna kategoriförslag för transaktioner",
-          "longDescription": "Använder AI för att automatiskt föreslå BAS-kontokategorier för dina banktransaktioner. Lär sig från dina tidigare bokföringsval.",
-          "readsCoreTables": [
-                "transactions"
-          ]
-    },
     {
           "slug": "ai-chat",
           "name": "AI-assistent",

lib/extensions/_generated/workspace-map.tsx

@@ -5,6 +5,5 @@ import type { WorkspaceComponentProps } from '../workspace-registry'
 
 export const WORKSPACES: Record<string, ComponentType<WorkspaceComponentProps>> = {
   'general/enable-banking': dynamic(() => import('@/components/extensions/general/EnableBankingWorkspace')),
-  'general/ai-categorization': dynamic(() => import('@/components/extensions/general/AiCategorizationWorkspace')),
   'general/ai-chat': dynamic(() => import('@/components/extensions/general/AiChatWorkspace')),
 }

lib/extensions/use-account-totals.ts

@@ -1,80 +0,0 @@
-'use client'
-
-import { useState, useEffect, useCallback, useRef } from 'react'
-
-interface AccountTotal {
-  account_number: string
-  debit: number
-  credit: number
-  net: number
-}
-
-interface MonthlyTotal {
-  month: string
-  account_number: string
-  debit: number
-  credit: number
-  net: number
-}
-
-interface UseAccountTotalsOptions {
-  from: string
-  to: string
-  dateFrom?: string
-  dateTo?: string
-  groupBy?: 'month'
-}
-
-export function useAccountTotals(options: UseAccountTotalsOptions) {
-  const [totals, setTotals] = useState<AccountTotal[]>([])
-  const [monthly, setMonthly] = useState<MonthlyTotal[]>([])
-  const [isLoading, setIsLoading] = useState(true)
-  const mountedRef = useRef(true)
-
-  useEffect(() => {
-    mountedRef.current = true
-    return () => { mountedRef.current = false }
-  }, [])
-
-  const refresh = useCallback(async () => {
-    setIsLoading(true)
-    try {
-      const params = new URLSearchParams({
-        from: options.from,
-        to: options.to,
-      })
-      if (options.dateFrom) params.set('date_from', options.dateFrom)
-      if (options.dateTo) params.set('date_to', options.dateTo)
-      if (options.groupBy) params.set('group_by', options.groupBy)
-
-      const res = await fetch(`/api/bookkeeping/account-totals?${params}`)
-      if (res.ok) {
-        const json = await res.json()
-        if (mountedRef.current) {
-          setTotals(json.totals ?? [])
-          setMonthly(json.monthly ?? [])
-        }
-      }
-    } finally {
-      if (mountedRef.current) setIsLoading(false)
-    }
-  }, [options.from, options.to, options.dateFrom, options.dateTo, options.groupBy])
-
-  useEffect(() => {
-    refresh()
-  }, [refresh])
-
-  const totalDebit = totals.reduce((sum, t) => sum + t.debit, 0)
-  const totalCredit = totals.reduce((sum, t) => sum + t.credit, 0)
-  const totalNet = totals.reduce((sum, t) => sum + t.net, 0)
-
-  return {
-    totals,
-    monthly,
-    isLoading,
-    totalDebit: Math.round(totalDebit * 100) / 100,
-    totalCredit: Math.round(totalCredit * 100) / 100,
-    totalNet: Math.round(totalNet * 100) / 100,
-    refresh,
-  }
-}

lib/extensions/use-mock-data.ts

@@ -1,85 +0,0 @@
-'use client'
-
-import { useState, useEffect, useCallback } from 'react'
-import { useExtensionData } from './use-extension-data'
-
-interface MockMeta {
-  importedAt: string
-  source: 'csv' | 'json'
-  fileName: string
-  rowCount: number
-}
-
-interface UseMockDataResult<T> {
-  mockReport: T | null
-  isMockActive: boolean
-  isLoading: boolean
-  importedAt: string | null
-  meta: MockMeta | null
-  saveMockData: (report: T, meta: Omit<MockMeta, 'importedAt'>) => Promise<void>
-  clearMockData: () => Promise<void>
-}
-
-export function useMockData<T>(sector: string, slug: string): UseMockDataResult<T> {
-  const { getByKey, save, remove, isLoading } = useExtensionData(sector, slug)
-
-  const [mockReport, setMockReport] = useState<T | null>(null)
-  const [isMockActive, setIsMockActive] = useState(false)
-  const [meta, setMeta] = useState<MockMeta | null>(null)
-
-  // Read mock state from extension data on load
-  useEffect(() => {
-    if (isLoading) return
-
-    const enabledRecord = getByKey('mock:enabled')
-    const reportRecord = getByKey('mock:report')
-    const metaRecord = getByKey('mock:meta')
-
-    if (enabledRecord && (enabledRecord.value as { enabled?: boolean }).enabled && reportRecord) {
-      setIsMockActive(true)
-      setMockReport(reportRecord.value as T)
-      if (metaRecord) {
-        setMeta(metaRecord.value as unknown as MockMeta)
-      }
-    } else {
-      setIsMockActive(false)
-      setMockReport(null)
-      setMeta(null)
-    }
-  }, [isLoading, getByKey])
-
-  const saveMockData = useCallback(async (report: T, metaInput: Omit<MockMeta, 'importedAt'>) => {
-    const fullMeta: MockMeta = {
-      ...metaInput,
-      importedAt: new Date().toISOString(),
-    }
-
-    await save('mock:enabled', { enabled: true })
-    await save('mock:report', report as unknown as Record<string, unknown>)
-    await save('mock:meta', fullMeta as unknown as Record<string, unknown>)
-
-    setIsMockActive(true)
-    setMockReport(report)
-    setMeta(fullMeta)
-  }, [save])
-
-  const clearMockData = useCallback(async () => {
-    await remove('mock:enabled')
-    await remove('mock:report')
-    await remove('mock:meta')
-
-    setIsMockActive(false)
-    setMockReport(null)
-    setMeta(null)
-  }, [remove])
-
-  return {
-    mockReport,
-    isMockActive,
-    isLoading,
-    importedAt: meta?.importedAt ?? null,
-    meta,
-    saveMockData,
-    clearMockData,
-  }
-}

lib/reports/sru-export/sru-engine.ts

@@ -1,148 +0,0 @@
-import type { SupabaseClient } from '@supabase/supabase-js'
-import { fetchAllRows } from '@/lib/supabase/fetch-all'
-import type { JournalEntry, JournalEntryLine } from '@/types'
-
-/**
- * SRU aggregation engine
- *
- * Fetches posted journal entries for a fiscal period, computes net balance
- * per account, and groups by sru_code from chart_of_accounts.
- */
-
-export interface SRUBalance {
-  sruCode: string
-  amount: number
-  accounts: Array<{
-    accountNumber: string
-    accountName: string
-    amount: number
-  }>
-}
-
-export interface SRUCoverageStats {
-  totalAccounts: number
-  accountsWithSRU: number
-  accountsWithoutSRU: number
-  coveragePercent: number
-  missingAccounts: Array<{
-    accountNumber: string
-    accountName: string
-  }>
-}
-
-/**
- * Aggregate account balances by SRU code for a given fiscal period.
- * Returns a Map of sru_code → summed amount, plus per-account detail.
- */
-export async function aggregateBalancesBySRU(
-  supabase: SupabaseClient,
-  userId: string,
-  fiscalPeriodId: string
-): Promise<Map<string, SRUBalance>> {
-
-  // Fetch all posted journal entries with lines for this period
-  const { data: entries, error: entriesError } = await supabase
-    .from('journal_entries')
-    .select('*, lines:journal_entry_lines(*)')
-    .eq('user_id', userId)
-    .eq('fiscal_period_id', fiscalPeriodId)
-    .eq('status', 'posted')
-
-  if (entriesError) {
-    throw new Error(`Failed to fetch journal entries: ${entriesError.message}`)
-  }
-
-  // Fetch chart of accounts with SRU codes
-  const accounts = await fetchAllRows<{ account_number: string; account_name: string; sru_code: string | null; normal_balance: string }>(({ from, to }) =>
-    supabase
-      .from('chart_of_accounts')
-      .select('account_number, account_name, sru_code, normal_balance')
-      .eq('user_id', userId)
-      .eq('is_active', true)
-      .range(from, to)
-  )
-
-  // Build lookup maps
-  const accountSRUMap = new Map<string, string>()
-  const accountNameMap = new Map<string, string>()
-  for (const acc of accounts) {
-    if (acc.sru_code) {
-      accountSRUMap.set(acc.account_number, acc.sru_code)
-    }
-    accountNameMap.set(acc.account_number, acc.account_name)
-  }
-
-  // Calculate net balances per account (debit - credit)
-  const accountBalances = new Map<string, number>()
-  for (const entry of (entries as JournalEntry[]) || []) {
-    const lines = (entry.lines as JournalEntryLine[]) || []
-    for (const line of lines) {
-      const current = accountBalances.get(line.account_number) || 0
-      const netAmount = (Number(line.debit_amount) || 0) - (Number(line.credit_amount) || 0)
-      accountBalances.set(line.account_number, current + netAmount)
-    }
-  }
-
-  // Group balances by SRU code
-  const sruBalances = new Map<string, SRUBalance>()
-
-  for (const [accountNumber, balance] of accountBalances) {
-    if (Math.abs(balance) < 0.01) continue
-
-    const sruCode = accountSRUMap.get(accountNumber)
-    if (!sruCode) continue
-
-    let entry = sruBalances.get(sruCode)
-    if (!entry) {
-      entry = { sruCode, amount: 0, accounts: [] }
-      sruBalances.set(sruCode, entry)
-    }
-
-    entry.amount += balance
-    entry.accounts.push({
-      accountNumber,
-      accountName: accountNameMap.get(accountNumber) || `Konto ${accountNumber}`,
-      amount: Math.round(balance),
-    })
-  }
-
-  // Round totals
-  for (const entry of sruBalances.values()) {
-    entry.amount = Math.round(entry.amount)
-  }
-
-  return sruBalances
-}
-
-/**
- * Get SRU code coverage stats for a user's chart of accounts.
- * Returns how many accounts have vs lack SRU codes.
- */
-export async function getSRUCoverage(supabase: SupabaseClient, userId: string): Promise<SRUCoverageStats> {
-
-  const accounts = await fetchAllRows<{ account_number: string; account_name: string; sru_code: string | null }>(({ from, to }) =>
-    supabase
-      .from('chart_of_accounts')
-      .select('account_number, account_name, sru_code')
-      .eq('user_id', userId)
-      .eq('is_active', true)
-      .order('account_number')
-      .range(from, to)
-  )
-
-  const withSRU = accounts.filter((a) => a.sru_code)
-  const withoutSRU = accounts.filter((a) => !a.sru_code)
-
-  return {
-    totalAccounts: accounts.length,
-    accountsWithSRU: withSRU.length,
-    accountsWithoutSRU: withoutSRU.length,
-    coveragePercent: accounts.length > 0
-      ? Math.round((withSRU.length / accounts.length) * 100)
-      : 0,
-    missingAccounts: withoutSRU.map((a) => ({
-      accountNumber: a.account_number,
-      accountName: a.account_name,
-    })),
-  }
-}

lib/reports/sru-export/sru-generic-generator.ts

@@ -1,140 +0,0 @@
-import type { SRUFile, SRURecord } from '@/lib/reports/ne-bilaga/types'
-import { sruFileToString, validateSRUFile } from './sru-generator'
-import type { SRUBalance } from './sru-engine'
-
-/**
- * Generic SRU file generator
- *
- * Generates SRU files from aggregated SRU balances for any form type
- * (NE for enskild firma, INK2 for aktiebolag).
- *
- * Reuses sruFileToString() and validateSRUFile() from the existing
- * NE-specific generator.
- */
-
-export type SRUFormType = 'NE' | 'INK2'
-
-export interface GenericSRUParams {
-  formType: SRUFormType
-  orgNumber: string | null
-  companyName: string
-  fiscalYearStart: string  // YYYY-MM-DD
-  fiscalYearEnd: string    // YYYY-MM-DD
-  sruBalances: Map<string, SRUBalance>
-}
-
-/**
- * SRU code descriptions for display
- */
-export const SRU_CODE_DESCRIPTIONS: Record<string, string> = {
-  // NE form (EF)
-  '7310': 'Försäljning med moms',
-  '7311': 'Momsfria intäkter',
-  '7312': 'Bil/bostadsförmån',
-  '7313': 'Ränteintäkter',
-  '7320': 'Varuinköp',
-  '7321': 'Övriga kostnader',
-  '7322': 'Lönekostnader',
-  '7323': 'Räntekostnader',
-  '7324': 'Avskrivningar fastighet',
-  '7325': 'Avskrivningar övrigt',
-  '7350': 'Årets resultat',
-  // INK2 form (AB) — balance sheet
-  '7201': 'Immateriella anläggningstillgångar',
-  '7202': 'Materiella anläggningstillgångar',
-  '7203': 'Finansiella anläggningstillgångar',
-  '7210': 'Varulager',
-  '7211': 'Kundfordringar',
-  '7212': 'Övriga omsättningstillgångar',
-  '7220': 'Aktiekapital',
-  '7221': 'Övrigt eget kapital',
-  '7222': 'Årets resultat',
-  '7230': 'Skulder',
-  '7231': 'Övriga skulder',
-  // INK2 form (AB) — income statement
-  '7330': 'Övriga externa kostnader',
-  '7340': 'Personalkostnader',
-  '7360': 'Övriga rörelsekostnader',
-  '7370': 'Finansiella poster',
-  '7380': 'Extraordinära poster',
-}
-
-/**
- * Generate a generic SRU file from aggregated SRU balances.
- */
-export function generateGenericSRU(params: GenericSRUParams): SRUFile {
-  const { formType, orgNumber, fiscalYearStart, fiscalYearEnd, sruBalances } = params
-  const records: SRURecord[] = []
-  const now = new Date()
-
-  // File header
-  records.push({ fieldCode: 'PRODUKT', value: 'KONTROLLUPPGIFTER' })
-  records.push({ fieldCode: 'SESSION', value: '1' })
-  records.push({ fieldCode: 'PROGRAMNAMN', value: 'ERPBase' })
-  records.push({ fieldCode: 'PROGRAMVERSION', value: '1.0' })
-  records.push({ fieldCode: 'SKAPAT', value: formatSRUDate(now) })
-
-  // Form declaration
-  records.push({ fieldCode: 'BLANKETT', value: formType })
-
-  // Company identification
-  if (orgNumber) {
-    const cleanOrgNumber = orgNumber.replace(/-/g, '')
-    records.push({ fieldCode: 'IDENTITET', value: cleanOrgNumber })
-  }
-
-  // Fiscal year
-  const startSRU = fiscalYearStart.replace(/-/g, '')
-  const endSRU = fiscalYearEnd.replace(/-/g, '')
-  records.push({
-    fieldCode: 'UPPGIFT',
-    value: `7000 ${startSRU}-${endSRU}`,
-  })
-
-  // SRU balance entries — one #UPPGIFT per non-zero SRU code
-  const sortedEntries = Array.from(sruBalances.entries())
-    .sort(([a], [b]) => a.localeCompare(b))
-
-  for (const [sruCode, balance] of sortedEntries) {
-    if (balance.amount !== 0) {
-      records.push({
-        fieldCode: 'UPPGIFT',
-        value: `${sruCode} ${Math.round(balance.amount)}`,
-      })
-    }
-  }
-
-  // End of form
-  records.push({ fieldCode: 'BLANKETTSLUT', value: '' })
-
-  return {
-    records,
-    generatedAt: now.toISOString(),
-  }
-}
-
-/**
- * Get filename for generic SRU file download
- */
-export function getGenericSRUFilename(
-  formType: SRUFormType,
-  orgNumber: string | null,
-  fiscalYearStart: string
-): string {
-  const year = fiscalYearStart.substring(0, 4)
-  const cleanOrg = orgNumber?.replace(/-/g, '') || 'unknown'
-  return `${formType}_${cleanOrg}_${year}.sru`
-}
-
-/**
- * Format date for SRU: YYYYMMDD
- */
-function formatSRUDate(date: Date): string {
-  const y = date.getFullYear()
-  const m = String(date.getMonth() + 1).padStart(2, '0')
-  const d = String(date.getDate()).padStart(2, '0')
-  return `${y}${m}${d}`
-}
-
-// Re-export helpers from the existing SRU generator
-export { sruFileToString, validateSRUFile }

lib/reports/sru-export/types.ts

@@ -1,28 +0,0 @@
-import type { EntityType } from '@/types'
-
-// Generic SRU export types
-export interface SRUExportResult {
-  formType: 'NE' | 'INK2'
-  entityType: EntityType
-  companyName: string | null
-  orgNumber: string | null
-  fiscalYear: {
-    id: string
-    name: string
-    start: string
-    end: string
-  }
-  balances: Array<{
-    sruCode: string
-    description: string
-    amount: number
-    accounts: Array<{
-      accountNumber: string
-      accountName: string
-      amount: number
-    }>
-  }>
-  warnings: string[]
-}
-
-export { type SRUCoverageStats } from './sru-engine'

lib/transactions/category-suggestions.ts

@@ -1,6 +1,6 @@
 import { suggestCategory } from '@/lib/tax/expense-warnings'
 import { getExpenseAccountForCategory } from '@/lib/bookkeeping/category-mapping'
-import { findMatchingTemplates, type TemplateMatch } from '@/lib/bookkeeping/booking-templates'
+import { findMatchingTemplates, getTemplateById, type TemplateMatch } from '@/lib/bookkeeping/booking-templates'
 import { extensionRegistry } from '@/lib/extensions/registry'
 import type { Transaction, TransactionCategory, EntityType, MappingRule } from '@/types'
 
@@ -246,42 +246,132 @@ export interface SuggestedTemplate {
   requires_review: boolean
 }
 
+/**
+ * Get recently used templates from mapping rules.
+ * Extracts unique template_id values and returns them as suggestions.
+ */
+export function getRecentlyUsedTemplates(
+  mappingRules: MappingRule[],
+  entityType?: EntityType,
+  direction?: 'expense' | 'income' | 'transfer'
+): SuggestedTemplate[] {
+  const seen = new Set<string>()
+  const results: SuggestedTemplate[] = []
+
+  // Sort by most recent (highest priority first)
+  const sorted = [...mappingRules]
+    .filter((r) => r.is_active && r.template_id)
+    .sort((a, b) => (b.confidence_score || 0) - (a.confidence_score || 0))
+
+  for (const rule of sorted) {
+    if (!rule.template_id || seen.has(rule.template_id)) continue
+    seen.add(rule.template_id)
+
+    const template = getTemplateById(rule.template_id)
+    if (!template) continue
+
+    // Filter by entity applicability
+    if (entityType && template.entity_applicability !== 'all' && template.entity_applicability !== entityType) continue
+
+    // Filter by direction
+    if (direction && template.direction !== direction && template.direction !== 'transfer') continue
+
+    results.push({
+      template_id: template.id,
+      name_sv: template.name_sv,
+      name_en: template.name_en,
+      group: template.group,
+      debit_account: template.debit_account,
+      credit_account: template.credit_account,
+      confidence: 0.85,
+      description_sv: template.description_sv,
+      risk_level: template.risk_level,
+      requires_review: template.requires_review,
+    })
+
+    if (results.length >= 5) break
+  }
+
+  return results
+}
+
 /**
  * Get suggested booking templates for a transaction.
- * Tries embedding-based semantic search first, falls back to keyword matching.
+ * Keyword matching as primary, AI embedding search as optional enhancer.
  */
 export async function getSuggestedTemplates(
   transaction: Transaction,
-  entityType?: EntityType
+  entityType?: EntityType,
+  mappingRules?: MappingRule[]
 ): Promise<SuggestedTemplate[]> {
-  let matches: TemplateMatch[]
+  const seen = new Set<string>()
+  const results: SuggestedTemplate[] = []
 
+  // 1. Boost recently-used templates from mapping rules
+  if (mappingRules) {
+    const direction = transaction.amount < 0 ? 'expense' : 'income'
+    const recent = getRecentlyUsedTemplates(mappingRules, entityType, direction)
+    for (const r of recent) {
+      if (!seen.has(r.template_id)) {
+        seen.add(r.template_id)
+        results.push(r)
+      }
+    }
+  }
+
+  // 2. Keyword + MCC matching (always available, no API keys needed)
+  const keywordMatches = findMatchingTemplates(transaction, entityType)
+  for (const m of keywordMatches) {
+    if (!seen.has(m.template.id)) {
+      seen.add(m.template.id)
+      results.push({
+        template_id: m.template.id,
+        name_sv: m.template.name_sv,
+        name_en: m.template.name_en,
+        group: m.template.group,
+        debit_account: m.template.debit_account,
+        credit_account: m.template.credit_account,
+        confidence: m.confidence,
+        description_sv: m.template.description_sv,
+        risk_level: m.template.risk_level,
+        requires_review: m.template.requires_review,
+      })
+    }
+  }
+
+  // 3. If AI extension loaded, merge in embedding-based matches (higher confidence)
   try {
     const aiExt = extensionRegistry.get('ai-categorization')
     if (aiExt?.services?.findSimilarTemplates) {
-      matches = await aiExt.services.findSimilarTemplates(transaction, entityType)
-    } else {
-      matches = []
+      const aiMatches: TemplateMatch[] = await aiExt.services.findSimilarTemplates(transaction, entityType)
+      for (const m of aiMatches) {
+        const existing = results.find((r) => r.template_id === m.template.id)
+        if (existing) {
+          // AI match upgrades confidence if higher
+          if (m.confidence > existing.confidence) {
+            existing.confidence = m.confidence
+          }
+        } else {
+          results.push({
+            template_id: m.template.id,
+            name_sv: m.template.name_sv,
+            name_en: m.template.name_en,
+            group: m.template.group,
+            debit_account: m.template.debit_account,
+            credit_account: m.template.credit_account,
+            confidence: m.confidence,
+            description_sv: m.template.description_sv,
+            risk_level: m.template.risk_level,
+            requires_review: m.template.requires_review,
+          })
+        }
+      }
     }
   } catch {
-    matches = []
+    // AI enhancement is non-blocking
   }
 
-  // Fall back to keyword matching if embedding search returns nothing
-  if (matches.length === 0) {
-    matches = findMatchingTemplates(transaction, entityType)
-  }
-
-  return matches.map((m: TemplateMatch) => ({
-    template_id: m.template.id,
-    name_sv: m.template.name_sv,
-    name_en: m.template.name_en,
-    group: m.template.group,
-    debit_account: m.template.debit_account,
-    credit_account: m.template.credit_account,
-    confidence: m.confidence,
-    description_sv: m.template.description_sv,
-    risk_level: m.template.risk_level,
-    requires_review: m.template.requires_review,
-  }))
+  return results
+    .sort((a, b) => b.confidence - a.confidence)
+    .slice(0, 10)
 }

lib/vat/moms-box-mapping.ts

@@ -12,31 +12,31 @@
 
 /** Momsdeklaration box number */
 export type MomsBox =
-  | '05'  // Momspliktig forsaljning (taxable sales)
+  | '05'  // Momspliktig försäljning (taxable sales)
   | '06'  // Momspliktiga uttag (taxable withdrawals)
   | '07'  // Vinstmarginalbeskattning (margin scheme)
   | '08'  // Hyresinkomster frivillig beskattning (rental)
-  | '10'  // Utgaende moms 25%
-  | '11'  // Utgaende moms 12%
-  | '12'  // Utgaende moms 6%
-  | '20'  // Inkop varor fran EU
-  | '21'  // Inkop tjanster fran EU
-  | '22'  // Inkop tjanster utanfor EU
-  | '23'  // Inkop varor Sverige omvand skattskyldighet
-  | '24'  // Inkop tjanster Sverige omvand skattskyldighet
-  | '30'  // Utgaende moms inkop 25%
-  | '31'  // Utgaende moms inkop 12%
-  | '32'  // Utgaende moms inkop 6%
-  | '35'  // Varuforssaljning till annat EU-land
-  | '36'  // Varuforssaljning utanfor EU (export)
-  | '37'  // Mellanmans inkop trepartshandel
-  | '38'  // Mellanmans forsaljning trepartshandel
-  | '39'  // Tjansteforssaljning EU (huvudregeln)
-  | '40'  // Ovrig forsaljning av tjanster utomlands
-  | '41'  // Forsaljning omvand skattskyldighet Sverige
-  | '42'  // Ovrig forsaljning m.m.
-  | '48'  // Ingaende moms att dra av
-  | '49'  // Moms att betala eller fa tillbaka
+  | '10'  // Utgående moms 25%
+  | '11'  // Utgående moms 12%
+  | '12'  // Utgående moms 6%
+  | '20'  // Inköp varor från EU
+  | '21'  // Inköp tjänster från EU
+  | '22'  // Inköp tjänster utanför EU
+  | '23'  // Inköp varor Sverige omvänd skattskyldighet
+  | '24'  // Inköp tjänster Sverige omvänd skattskyldighet
+  | '30'  // Utgående moms inköp 25%
+  | '31'  // Utgående moms inköp 12%
+  | '32'  // Utgående moms inköp 6%
+  | '35'  // Varuförsäljning till annat EU-land
+  | '36'  // Varuförsäljning utanför EU (export)
+  | '37'  // Mellanmans inköp trepartshandel
+  | '38'  // Mellanmans försäljning trepartshandel
+  | '39'  // Tjänsteförsäljning EU (huvudregeln)
+  | '40'  // Övrig försäljning av tjänster utomlands
+  | '41'  // Försäljning omvänd skattskyldighet Sverige
+  | '42'  // Övrig försäljning m.m.
+  | '48'  // Ingående moms att dra av
+  | '49'  // Moms att betala eller få tillbaka
   | '50'  // Importbeskattningsunderlag
   | '60'  // Importmoms 25%
   | '61'  // Importmoms 12%
@@ -45,35 +45,35 @@ export type MomsBox =
 /** Map BAS revenue account to momsdeklaration box */
 export const ACCOUNT_TO_BOX: Record<string, MomsBox> = {
   // Domestic revenue (taxable) → Box 05
-  '3001': '05',  // Forsaljning varor/tjanster 25%
-  '3002': '05',  // Forsaljning varor/tjanster 12%
-  '3003': '05',  // Forsaljning varor/tjanster 6%
+  '3001': '05',  // Försäljning varor/tjänster 25%
+  '3002': '05',  // Försäljning varor/tjänster 12%
+  '3003': '05',  // Försäljning varor/tjänster 6%
 
   // EU goods (reverse charge, VAT-free) → Box 35
-  '3108': '35',  // Forsaljning varor till annat EU-land
+  '3108': '35',  // Försäljning varor till annat EU-land
   '3521': '35',  // Fakturerade frakter EU (follows goods treatment)
 
   // Non-EU goods export (zero-rated) → Box 36
-  '3105': '36',  // Forsaljning varor export utanfor EU
+  '3105': '36',  // Försäljning varor export utanför EU
   '3522': '36',  // Fakturerade frakter export
 
   // Triangular trade → Box 38
-  '3109': '38',  // Mellanmans forsaljning trepartshandel
+  '3109': '38',  // Mellanmans försäljning trepartshandel
 
   // EU services (reverse charge, main rule) → Box 39
-  '3308': '39',  // Forsaljning tjanster EU
+  '3308': '39',  // Försäljning tjänster EU
 
   // Non-EU services → Box 40
-  '3305': '40',  // Forsaljning tjanster export utanfor EU
+  '3305': '40',  // Försäljning tjänster export utanför EU
 
   // Output VAT → Boxes 10, 11, 12
-  '2611': '10',  // Utgaende moms 25%
-  '2621': '11',  // Utgaende moms 12%
-  '2631': '12',  // Utgaende moms 6%
+  '2611': '10',  // Utgående moms 25%
+  '2621': '11',  // Utgående moms 12%
+  '2631': '12',  // Utgående moms 6%
 
   // Input VAT → Box 48
-  '2641': '48',  // Ingaende moms
-  '2645': '48',  // Beraknad ingaende moms (EU forvarv)
+  '2641': '48',  // Ingående moms
+  '2645': '48',  // Beräknad ingående moms (EU förvärv)
 }
 
 /** Swedish labels for each momsdeklaration box */