feat(bokslut): calculate and book overavskrivningar (2150/8850) (#1379)
Add an automatic excess-depreciation calculator for machinery and equipment under IL 18 kap: 30-rule and 20-rule residuals (fiscal-period aware for short and long years), ledger vs asset-register reconciliation, fail-closed blocking states, and a signed proposal that books via the dispositions flow (8853/2153). Releases of an over-target reserve are mandatory and not overridable; increases are optional and capped server-side. Fixes #323 Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Mattsson
co-authored by
Claude Fable 5
Claude Fable 5
parent
16fbcefbbc
commit
6782da3e9e
+255
@@ -35,6 +35,10 @@ vi.mock('@/lib/bokslut/reserves/periodiseringsfond-service', async (importOrigin
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return { ...actual, listExistingPeriodiseringsfonder: vi.fn() }
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})
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vi.mock('@/lib/bokslut/reserves/overavskrivningar-calculator', () => ({
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calculateOveravskrivningar: vi.fn(),
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}))
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vi.mock('@/lib/bookkeeping/engine', () => ({
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createJournalEntry: vi.fn(),
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}))
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@@ -66,6 +70,7 @@ import {
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} from '@/lib/bokslut/tax-provision/bolagsskatt-calculator'
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import { generateIncomeStatement } from '@/lib/reports/income-statement'
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import { listExistingPeriodiseringsfonder } from '@/lib/bokslut/reserves/periodiseringsfond-service'
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import { calculateOveravskrivningar } from '@/lib/bokslut/reserves/overavskrivningar-calculator'
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import { createJournalEntry } from '@/lib/bookkeeping/engine'
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import { POST, PUT } from '../route'
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@@ -133,6 +138,15 @@ beforeEach(() => {
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})
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vi.mocked(getBookedBolagsskatt).mockResolvedValue(0)
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vi.mocked(listExistingPeriodiseringsfonder).mockResolvedValue([])
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vi.mocked(calculateOveravskrivningar).mockResolvedValue({
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status: 'not_applicable',
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proposal: null,
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warning: null,
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currentReserve: 0,
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currentPeriodChange: 0,
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targetReserve: 0,
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maximumSignedChange: 0,
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})
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vi.mocked(calculateBolagsskatt).mockResolvedValue({
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kind: 'bolagsskatt',
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label: 'Bolagsskatt 20,6 %',
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@@ -343,6 +357,247 @@ describe('POST /api/bookkeeping/fiscal-periods/[id]/bokslutsdispositioner', () =
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expect(createJournalEntry).not.toHaveBeenCalled()
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})
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it('posts a validated excess depreciation increase through the bookkeeping engine', async () => {
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const supabase = periodClient({
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id: 'period-1',
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name: '2025',
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period_start: '2025-01-01',
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period_end: '2025-12-31',
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opening_balance_entry_id: null,
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is_closed: false,
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locked_at: null,
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closing_entry_id: null,
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})
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requireAuthMock.mockResolvedValue({
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user: { id: 'user-1' },
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supabase,
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error: null,
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})
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vi.mocked(calculateOveravskrivningar).mockResolvedValue({
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status: 'ready',
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proposal: {
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kind: 'overavskrivningar',
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label: 'Överavskrivningar',
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description: 'Skillnad mellan bokförd och skattemässig avskrivning.',
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amount: 10_000,
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signedAmount: 10_000,
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lines: [
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{ account_number: '8853', debit_amount: 10_000, credit_amount: 0 },
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{ account_number: '2153', debit_amount: 0, credit_amount: 10_000 },
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],
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warnings: [],
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computation: {
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openingBookValue: 80_000,
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closingBookValue: 70_000,
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openingTaxValue: 80_000,
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closingTaxValue: 60_000,
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taxDepreciation: 20_000,
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bookedDepreciation: 10_000,
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maxAdditionalDepreciation: 10_000,
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targetReserve: 10_000,
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currentReserve: 0,
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method: '30-rule',
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},
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},
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warning: null,
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currentReserve: 0,
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currentPeriodChange: 0,
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targetReserve: 10_000,
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maximumSignedChange: 10_000,
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})
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const { status, body } = await parseJsonResponse<{
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data: { created: Array<{ kind: string }> }
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}>(
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await post({
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items: [{ kind: 'overavskrivningar', additionalAmount: 8_000 }],
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}),
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)
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expect(status).toBe(200)
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expect(body.data.created).toHaveLength(1)
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expect(createJournalEntry).toHaveBeenCalledWith(
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supabase,
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'company-1',
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'user-1',
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expect.objectContaining({
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fiscal_period_id: 'period-1',
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entry_date: '2025-12-31',
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source_type: 'year_end',
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lines: [
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{
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account_number: '8853',
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debit_amount: 8_000,
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credit_amount: 0,
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line_description: 'Förändring av överavskrivningar',
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},
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{
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account_number: '2153',
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debit_amount: 0,
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credit_amount: 8_000,
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line_description: 'Ackumulerade överavskrivningar',
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},
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],
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}),
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)
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})
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it('returns 409 when a stale excess depreciation amount exceeds the current maximum', async () => {
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const supabase = periodClient({
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id: 'period-1',
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name: '2025',
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period_start: '2025-01-01',
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period_end: '2025-12-31',
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opening_balance_entry_id: null,
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is_closed: false,
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locked_at: null,
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closing_entry_id: null,
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})
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requireAuthMock.mockResolvedValue({
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user: { id: 'user-1' },
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supabase,
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error: null,
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})
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vi.mocked(calculateOveravskrivningar).mockResolvedValue({
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status: 'ready',
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proposal: {
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kind: 'overavskrivningar',
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label: 'Överavskrivningar',
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description: 'Skillnad mellan bokförd och skattemässig avskrivning.',
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amount: 5_000,
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signedAmount: 5_000,
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lines: [
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{ account_number: '8853', debit_amount: 5_000, credit_amount: 0 },
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{ account_number: '2153', debit_amount: 0, credit_amount: 5_000 },
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],
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warnings: [],
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},
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warning: null,
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currentReserve: 0,
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currentPeriodChange: 0,
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targetReserve: 5_000,
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maximumSignedChange: 5_000,
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})
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const { status, body } = await parseJsonResponse<{ error: { code: string } }>(
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await post({
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items: [{ kind: 'overavskrivningar', additionalAmount: 6_000 }],
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}),
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)
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expect(status).toBe(409)
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expect(body.error.code).toBe('CONFLICT')
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expect(createJournalEntry).not.toHaveBeenCalled()
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})
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it('posts a required excess depreciation release with reversed lines', async () => {
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const supabase = periodClient({
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id: 'period-1',
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name: '2025',
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period_start: '2025-01-01',
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period_end: '2025-12-31',
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opening_balance_entry_id: null,
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is_closed: false,
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locked_at: null,
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closing_entry_id: null,
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})
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requireAuthMock.mockResolvedValue({
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user: { id: 'user-1' },
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supabase,
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error: null,
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})
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vi.mocked(calculateOveravskrivningar).mockResolvedValue({
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status: 'ready',
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proposal: {
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kind: 'overavskrivningar',
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label: 'Återföring av överavskrivningar',
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description: 'Den skattemässiga reserven måste minskas.',
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amount: 10_000,
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signedAmount: -10_000,
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lines: [
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{
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account_number: '2153',
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debit_amount: 10_000,
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credit_amount: 0,
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line_description: 'Upplösning ackumulerade överavskrivningar',
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},
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{
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account_number: '8853',
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debit_amount: 0,
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credit_amount: 10_000,
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line_description: 'Förändring av överavskrivningar',
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},
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],
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warnings: [],
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required: true,
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},
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warning: null,
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currentReserve: 20_000,
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currentPeriodChange: 0,
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targetReserve: 10_000,
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maximumSignedChange: -10_000,
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})
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const { status } = await parseJsonResponse(
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await post({
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items: [{ kind: 'overavskrivningar', additionalAmount: -10_000 }],
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}),
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)
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expect(status).toBe(200)
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expect(createJournalEntry).toHaveBeenCalledWith(
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supabase,
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'company-1',
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'user-1',
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expect.objectContaining({
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lines: [
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{
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account_number: '2153',
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debit_amount: 10_000,
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credit_amount: 0,
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line_description: 'Upplösning ackumulerade överavskrivningar',
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},
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{
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account_number: '8853',
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debit_amount: 0,
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credit_amount: 10_000,
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line_description: 'Förändring av överavskrivningar',
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},
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],
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}),
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)
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})
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it('does not post a duplicate excess depreciation decision', async () => {
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const supabase = periodClient({
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id: 'period-1',
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name: '2025',
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period_start: '2025-01-01',
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period_end: '2025-12-31',
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opening_balance_entry_id: null,
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is_closed: false,
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locked_at: null,
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closing_entry_id: null,
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})
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requireAuthMock.mockResolvedValue({
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user: { id: 'user-1' },
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supabase,
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error: null,
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})
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const { status, body } = await parseJsonResponse<{
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data: { created: Array<{ kind: string }> }
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}>(
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await post({
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items: [{ kind: 'overavskrivningar', additionalAmount: 8_000 }],
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}),
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)
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expect(status).toBe(200)
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expect(body.data.created).toEqual([])
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expect(createJournalEntry).not.toHaveBeenCalled()
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})
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it('returns 409 instead of posting over a different booked tax amount', async () => {
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const supabase = periodClient({
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id: 'period-1',
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@@ -23,7 +23,9 @@ import {
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proposeAteforing,
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} from '@/lib/bokslut/reserves/periodiseringsfond-service'
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import { proposeOveravskrivningar } from '@/lib/bokslut/reserves/overavskrivningar-service'
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import { calculateOveravskrivningar } from '@/lib/bokslut/reserves/overavskrivningar-calculator'
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import { generateIncomeStatement } from '@/lib/reports/income-statement'
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import { roundOre } from '@/lib/money'
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import {
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buildDispositionsProposal,
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buildLatentTaxProposal,
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@@ -243,6 +245,13 @@ export const POST = withRouteContext(
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return NextResponse.json({ data: { created } })
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} catch (err) {
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if (err instanceof OveravskrivningarConflictError) {
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return errorResponseFromCode('CONFLICT', opLog, {
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requestId,
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messageSv: err.message,
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messageEn: err.messageEn,
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})
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}
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if (err instanceof TaxProvisionConflictError) {
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return errorResponseFromCode('CONFLICT', opLog, {
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requestId,
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@@ -295,6 +304,16 @@ class TaxProvisionConflictError extends Error {
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}
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}
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class OveravskrivningarConflictError extends Error {
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constructor(
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message: string,
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readonly messageEn: string,
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) {
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super(message)
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this.name = 'OveravskrivningarConflictError'
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}
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}
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async function computeProposal(
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item: PostItem,
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supabase: Parameters<typeof calculateBolagsskatt>[0],
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@@ -442,11 +461,43 @@ async function computeProposal(
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if (result.proposals.length === 0) return null
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return mergeAteforingProposals(result.proposals)
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}
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case 'overavskrivningar':
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return proposeOveravskrivningar({
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additionalAmount: item.additionalAmount,
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category: item.category,
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case 'overavskrivningar': {
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if (item.category && item.category !== 'machinery_equipment') {
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throw new OveravskrivningarConflictError(
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'Den automatiska beräkningen omfattar endast maskiner och inventarier enligt IL 18 kap.',
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'The automatic calculation only covers machinery and equipment under Chapter 18 of the Income Tax Act.',
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)
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}
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const calculation = await calculateOveravskrivningar({
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supabase,
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companyId,
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fiscalPeriod: period,
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})
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if (calculation.status === 'blocked') {
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throw new OveravskrivningarConflictError(
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calculation.warning ?? 'Överavskrivningen kan inte beräknas säkert.',
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'The excess depreciation cannot be calculated safely.',
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)
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}
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if (!calculation.proposal) return null
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const requested = roundOre(item.additionalAmount)
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const maximum = calculation.proposal.signedAmount ?? calculation.proposal.amount
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const invalidIncrease = maximum > 0 && (requested <= 0 || requested > maximum)
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const invalidRelease = maximum < 0 && requested !== maximum
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if (invalidIncrease || invalidRelease) {
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throw new OveravskrivningarConflictError(
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'Beloppet är inte längre giltigt. Ladda om bokslutet och använd den aktuella beräkningen.',
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'The amount is no longer valid. Reload the year-end flow and use the current calculation.',
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)
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}
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return proposeOveravskrivningar({
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additionalAmount: requested,
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category: 'machinery_equipment',
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computation: calculation.proposal.computation,
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})
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}
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case 'uppskjuten_skatt':
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// Server-only: recompute from current TB (which already reflects any
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// 21xx postings that committed earlier in this batch). The client
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