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>

supabase/migrations/20240101000049_currency_revaluation_source_type.sql

@@ -0,0 +1,17 @@
+-- Migration 49: Add currency_revaluation source type
+-- ÅRL 4 kap. 13 § requires period-end revaluation of foreign currency items
+
+ALTER TABLE public.journal_entries
+  DROP CONSTRAINT IF EXISTS journal_entries_source_type_check;
+
+ALTER TABLE public.journal_entries
+  ADD CONSTRAINT journal_entries_source_type_check
+  CHECK (source_type IN (
+    'manual', 'bank_transaction', 'invoice_created',
+    'invoice_paid', 'invoice_cash_payment', 'credit_note', 'salary_payment',
+    'opening_balance', 'year_end',
+    'storno', 'correction', 'import', 'system',
+    'supplier_invoice_registered', 'supplier_invoice_paid',
+    'supplier_invoice_cash_payment', 'supplier_credit_note',
+    'currency_revaluation'
+  ));

supabase/migrations/20240101000050_invoice_delivery_note_sequences.sql

@@ -0,0 +1,76 @@
+-- Migration 50: Separate invoice and delivery note number sequences
+-- BFL requires sequential, gap-free numbering within each document series.
+-- Separate series per document type is standard Swedish practice.
+
+-- =============================================================================
+-- 1. Add delivery note sequence column to company_settings
+-- =============================================================================
+ALTER TABLE public.company_settings
+  ADD COLUMN IF NOT EXISTS next_delivery_note_number INTEGER DEFAULT 1;
+
+-- =============================================================================
+-- 2. Create generate_invoice_number RPC
+-- Atomically reads invoice_prefix + next_invoice_number, increments, returns
+-- formatted number. Uses UPDATE ... RETURNING for concurrent safety.
+-- =============================================================================
+CREATE OR REPLACE FUNCTION public.generate_invoice_number(p_user_id UUID)
+RETURNS TEXT
+LANGUAGE plpgsql
+SECURITY DEFINER
+AS $$
+DECLARE
+  v_prefix TEXT;
+  v_number INTEGER;
+  v_year TEXT;
+BEGIN
+  UPDATE public.company_settings
+  SET next_invoice_number = next_invoice_number + 1,
+      updated_at = now()
+  WHERE user_id = p_user_id
+  RETURNING invoice_prefix, next_invoice_number - 1
+  INTO v_prefix, v_number;
+
+  IF v_number IS NULL THEN
+    RAISE EXCEPTION 'Company settings not found for user %', p_user_id;
+  END IF;
+
+  v_year := EXTRACT(YEAR FROM CURRENT_DATE)::TEXT;
+
+  RETURN COALESCE(v_prefix, '') || v_year || LPAD(v_number::TEXT, 3, '0');
+END;
+$$;
+
+GRANT EXECUTE ON FUNCTION public.generate_invoice_number(UUID) TO authenticated;
+
+-- =============================================================================
+-- 3. Create generate_delivery_note_number RPC
+-- Same pattern as invoice numbers but uses next_delivery_note_number.
+-- Returns FS-{year}{padded_number} format.
+-- =============================================================================
+CREATE OR REPLACE FUNCTION public.generate_delivery_note_number(p_user_id UUID)
+RETURNS TEXT
+LANGUAGE plpgsql
+SECURITY DEFINER
+AS $$
+DECLARE
+  v_number INTEGER;
+  v_year TEXT;
+BEGIN
+  UPDATE public.company_settings
+  SET next_delivery_note_number = next_delivery_note_number + 1,
+      updated_at = now()
+  WHERE user_id = p_user_id
+  RETURNING next_delivery_note_number - 1
+  INTO v_number;
+
+  IF v_number IS NULL THEN
+    RAISE EXCEPTION 'Company settings not found for user %', p_user_id;
+  END IF;
+
+  v_year := EXTRACT(YEAR FROM CURRENT_DATE)::TEXT;
+
+  RETURN 'FS-' || v_year || LPAD(v_number::TEXT, 3, '0');
+END;
+$$;
+
+GRANT EXECUTE ON FUNCTION public.generate_delivery_note_number(UUID) TO authenticated;