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
@@ -20,9 +20,14 @@ vi.mock('@/lib/reports/trial-balance', () => ({
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generateTrialBalance: 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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import { buildDispositionsProposal } from '../dispositions-proposal-builder'
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import { generateIncomeStatement } from '@/lib/reports/income-statement'
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import { generateTrialBalance } from '@/lib/reports/trial-balance'
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import { calculateOveravskrivningar } from '@/lib/bokslut/reserves/overavskrivningar-calculator'
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interface ChainableMock {
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from: ReturnType<typeof vi.fn>
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@@ -138,6 +143,15 @@ function makeSupabase(opts: {
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beforeEach(() => {
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vi.clearAllMocks()
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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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// Zero result so the builder doesn't propose a new avsättning: keeps the
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// 21xx balance stable at the trial-balance value, which makes the latent
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// tax math testable in isolation.
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@@ -211,6 +225,80 @@ describe('buildDispositionsProposal: K3 framework', () => {
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expect(bolagsskatt?.amount).toBe(154_500)
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})
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it('includes excess depreciation in the periodiseringsfond and tax bases', async () => {
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vi.mocked(generateIncomeStatement).mockResolvedValue({
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net_result: 1_000_000,
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} as Awaited<ReturnType<typeof generateIncomeStatement>>)
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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: 100_000,
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signedAmount: 100_000,
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lines: [
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{ account_number: '8853', debit_amount: 100_000, credit_amount: 0 },
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{ account_number: '2153', debit_amount: 0, credit_amount: 100_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: 100_000,
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maximumSignedChange: 100_000,
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})
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const supabase = makeSupabase({ entityType: 'aktiebolag', accountingFramework: 'k2' })
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const result = await buildDispositionsProposal(
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supabase as unknown as Parameters<typeof buildDispositionsProposal>[0],
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'co',
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'fp1',
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)
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const avsattning = result.proposals.find((p) => p.kind === 'periodiseringsfond_avsattning')
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const bolagsskatt = result.proposals.find((p) => p.kind === 'bolagsskatt')
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expect(avsattning?.amount).toBe(225_000)
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expect(bolagsskatt?.amount).toBe(139_050)
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})
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it('includes a pending 2153 increase in the K3 latent tax proposal', async () => {
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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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},
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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 supabase = makeSupabase({ entityType: 'aktiebolag', accountingFramework: 'k3' })
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const result = await buildDispositionsProposal(
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supabase as unknown as Parameters<typeof buildDispositionsProposal>[0],
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'co',
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'fp1',
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)
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const latentTax = result.proposals.find((p) => p.kind === 'uppskjuten_skatt')
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expect(latentTax?.amount).toBe(22_660)
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expect(latentTax?.computation).toEqual(
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expect.objectContaining({ untaxedReserves: 110_000, target2240: 22_660 }),
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)
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})
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it('does NOT add an uppskjuten_skatt proposal for K2 aktiebolag', async () => {
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const supabase = makeSupabase({ entityType: 'aktiebolag', accountingFramework: 'k2' })
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const result = await buildDispositionsProposal(
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@@ -0,0 +1,261 @@
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import { beforeEach, describe, expect, it, vi } from 'vitest'
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import type { Asset, TrialBalanceRow } from '@/types'
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vi.mock('@/lib/bokslut/assets/asset-service', () => ({
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listAssets: vi.fn(),
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}))
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vi.mock('@/lib/bokslut/assets/depreciation-engine', () => ({
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proposeAnnualPostings: vi.fn(),
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}))
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vi.mock('@/lib/reports/trial-balance', () => ({
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generateTrialBalance: vi.fn(),
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}))
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import { listAssets } from '@/lib/bokslut/assets/asset-service'
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import { proposeAnnualPostings } from '@/lib/bokslut/assets/depreciation-engine'
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import { generateTrialBalance } from '@/lib/reports/trial-balance'
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import { calculateOveravskrivningar } from '../reserves/overavskrivningar-calculator'
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const PERIOD = {
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id: 'period-2026',
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period_start: '2026-01-01',
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period_end: '2026-12-31',
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}
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function makeAsset(overrides: Partial<Asset> = {}): Asset {
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return {
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id: 'asset-1',
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user_id: 'user-1',
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company_id: 'company-1',
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name: 'Production equipment',
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category: 'equipment',
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acquisition_date: '2026-01-15',
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acquisition_cost: 100_000,
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salvage_value: 0,
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useful_life_months: 60,
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depreciation_method: 'linear',
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bas_asset_account: '1220',
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bas_accumulated_account: '1229',
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bas_expense_account: '7832',
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restvarde_target: null,
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disposed_at: null,
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disposed_proceeds: null,
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disposed_proceeds_vat: 0,
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disposed_vat_treatment: null,
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jamkning_amount: 0,
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jamkning_remaining_months: null,
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jamkning_total_months: null,
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jamkning_original_input_vat: null,
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k3_components: null,
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notes: null,
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created_at: '2026-01-15T00:00:00Z',
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updated_at: '2026-01-15T00:00:00Z',
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...overrides,
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}
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}
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function row(
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accountNumber: string,
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values: Partial<TrialBalanceRow> = {},
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): TrialBalanceRow {
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return {
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account_number: accountNumber,
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account_name: accountNumber,
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account_class: Number(accountNumber[0]),
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opening_debit: 0,
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opening_credit: 0,
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period_debit: 0,
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period_credit: 0,
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closing_debit: 0,
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closing_credit: 0,
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...values,
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}
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}
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function makeSupabase(periods = [PERIOD]) {
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const builder: Record<string, unknown> = {}
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builder.select = vi.fn(() => builder)
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builder.eq = vi.fn(() => builder)
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builder.lte = vi.fn(() => builder)
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builder.order = vi.fn(() => builder)
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builder.limit = vi.fn(async () => ({ data: periods, error: null }))
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return {
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from: vi.fn(() => builder),
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}
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}
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function mockTrialBalance(rows: TrialBalanceRow[]) {
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vi.mocked(generateTrialBalance).mockResolvedValue({
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rows,
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totalDebit: 0,
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totalCredit: 0,
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isBalanced: true,
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})
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}
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function mockPostedDepreciation(asset: Asset) {
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vi.mocked(proposeAnnualPostings).mockResolvedValue({
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fiscalPeriod: { ...PERIOD, name: '2026' },
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items: [
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{
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asset,
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amount: 20_000,
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netBookValueAfter: 80_000,
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proRated: false,
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existingScheduleId: 'schedule-1',
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existingJournalEntryId: 'entry-1',
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},
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],
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totalAmount: 20_000,
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})
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}
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beforeEach(() => {
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vi.clearAllMocks()
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})
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describe('calculateOveravskrivningar', () => {
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it('proposes the 8853/2153 bridge after planned depreciation is posted', async () => {
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const asset = makeAsset()
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vi.mocked(listAssets).mockResolvedValue([asset])
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mockPostedDepreciation(asset)
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mockTrialBalance([
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row('1220', { period_debit: 100_000, closing_debit: 100_000 }),
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row('1229', { period_credit: 20_000, closing_credit: 20_000 }),
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])
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const result = await calculateOveravskrivningar({
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supabase: makeSupabase() as never,
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companyId: 'company-1',
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fiscalPeriod: PERIOD,
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entityType: 'aktiebolag',
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})
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// 30-rule residual 70,000 beats 20-rule residual 80,000. Book value is
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// 80,000, so 10,000 is bridged through the untaxed reserve.
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expect(result.status).toBe('ready')
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expect(result.selectedRule).toBe('30-regeln')
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expect(result.targetReserve).toBe(10_000)
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expect(result.proposal?.signedAmount).toBe(10_000)
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expect(result.proposal?.lines.map((line) => line.account_number)).toEqual([
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'8853',
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'2153',
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])
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})
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it('requires a release when the existing reserve exceeds the lawful target', async () => {
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const asset = makeAsset({
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acquisition_date: '2020-01-01',
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acquisition_cost: 100_000,
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})
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vi.mocked(listAssets).mockResolvedValue([asset])
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mockPostedDepreciation(asset)
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mockTrialBalance([
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row('1220', { opening_debit: 100_000, closing_debit: 100_000 }),
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row('1229', { opening_credit: 60_000, closing_credit: 80_000 }),
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row('2153', { opening_credit: 30_000, closing_credit: 30_000 }),
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])
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const result = await calculateOveravskrivningar({
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supabase: makeSupabase() as never,
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companyId: 'company-1',
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fiscalPeriod: PERIOD,
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entityType: 'aktiebolag',
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})
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expect(result.targetReserve).toBe(20_000)
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expect(result.proposal?.signedAmount).toBe(-10_000)
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expect(result.proposal?.required).toBe(true)
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expect(result.proposal?.lines.map((line) => line.account_number)).toEqual([
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'2153',
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'8853',
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])
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})
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it('fails closed when the asset register does not reconcile to 12xx', async () => {
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const asset = makeAsset()
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vi.mocked(listAssets).mockResolvedValue([asset])
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mockTrialBalance([
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row('1220', { closing_debit: 90_000 }),
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row('1229', { closing_credit: 20_000 }),
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])
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const result = await calculateOveravskrivningar({
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supabase: makeSupabase() as never,
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companyId: 'company-1',
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fiscalPeriod: PERIOD,
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entityType: 'aktiebolag',
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})
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expect(result.status).toBe('blocked')
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expect(result.warning).toContain('stämmer inte')
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expect(result.proposal).toBeNull()
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expect(proposeAnnualPostings).not.toHaveBeenCalled()
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})
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it('waits until current-period planned depreciation is posted', async () => {
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const asset = makeAsset()
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vi.mocked(listAssets).mockResolvedValue([asset])
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vi.mocked(proposeAnnualPostings).mockResolvedValue({
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fiscalPeriod: { ...PERIOD, name: '2026' },
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items: [
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{
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asset,
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amount: 20_000,
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netBookValueAfter: 80_000,
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proRated: false,
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existingJournalEntryId: null,
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},
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],
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totalAmount: 20_000,
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})
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mockTrialBalance([row('1220', { closing_debit: 100_000 })])
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const result = await calculateOveravskrivningar({
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supabase: makeSupabase() as never,
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companyId: 'company-1',
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fiscalPeriod: PERIOD,
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entityType: 'aktiebolag',
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})
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expect(result.status).toBe('blocked')
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expect(result.warning).toContain('planenliga avskrivningarna först')
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})
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it('does not propose a second optional increase after one was posted this period', async () => {
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const asset = makeAsset()
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vi.mocked(listAssets).mockResolvedValue([asset])
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mockPostedDepreciation(asset)
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mockTrialBalance([
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row('1220', { period_debit: 100_000, closing_debit: 100_000 }),
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row('1229', { period_credit: 20_000, closing_credit: 20_000 }),
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row('2153', { period_credit: 5_000, closing_credit: 5_000 }),
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])
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const result = await calculateOveravskrivningar({
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supabase: makeSupabase() as never,
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companyId: 'company-1',
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fiscalPeriod: PERIOD,
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entityType: 'aktiebolag',
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})
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expect(result.maximumSignedChange).toBe(5_000)
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expect(result.currentPeriodChange).toBe(5_000)
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expect(result.proposal).toBeNull()
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})
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it('does not calculate or query assets for a sole trader', async () => {
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const result = await calculateOveravskrivningar({
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supabase: makeSupabase() as never,
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companyId: 'company-1',
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fiscalPeriod: PERIOD,
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entityType: 'enskild_firma',
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})
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expect(result.status).toBe('not_applicable')
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expect(listAssets).not.toHaveBeenCalled()
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expect(generateTrialBalance).not.toHaveBeenCalled()
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})
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})
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@@ -2,6 +2,7 @@ import { describe, it, expect } from 'vitest'
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import {
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compute30Rule,
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compute20Rule,
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compute20RuleForFiscalPeriods,
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pickLowerResidual,
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proposeOveravskrivningar,
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OVERAVSKRIVNING_30_RULE,
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@@ -31,15 +32,48 @@ describe('compute20Rule', () => {
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// current year, year-1, year-2, year-3, year-4
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acquisitionCostByYearOffset: [100_000, 100_000, 100_000, 100_000, 100_000],
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})
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// residuals: 100×(5/5) + 100×(4/5) + 100×(3/5) + 100×(2/5) + 100×(1/5) = 100+80+60+40+20 = 300
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expect(result.minimumResidual).toBe(300_000)
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// The acquisition period gets the first 20% deduction. Residuals are
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// therefore 80 + 60 + 40 + 20 + 0 = 200.
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expect(result.minimumResidual).toBe(200_000)
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})
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it('skips cohorts where no acquisitions happened', () => {
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const result = compute20Rule({
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acquisitionCostByYearOffset: [50_000, 0, 0, 0, 0],
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})
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expect(result.minimumResidual).toBe(50_000)
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expect(result.minimumResidual).toBe(40_000)
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})
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it('pro-rates shortened fiscal periods', () => {
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const result = compute20RuleForFiscalPeriods({
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acquisitionCostByPeriod: [100_000, 100_000],
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fiscalPeriodMonths: [6, 12],
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})
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// Current cohort: 10% deducted. Prior cohort: 30% cumulative.
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expect(result.minimumResidual).toBe(160_000)
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})
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})
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describe('compute30Rule: fiscal period length', () => {
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it('pro-rates the 30% rate for a six-month period', () => {
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const result = compute30Rule({
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openingBookValue: 100_000,
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additions: 0,
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disposals: 0,
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fiscalPeriodMonths: 6,
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})
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expect(result.minimumResidual).toBe(85_000)
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expect(result.maxAllowedAccumulated).toBe(15_000)
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})
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it('never produces a negative tax base when proceeds exceed the basis', () => {
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const result = compute30Rule({
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openingBookValue: 10_000,
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additions: 0,
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disposals: 20_000,
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})
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expect(result.base).toBe(0)
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expect(result.minimumResidual).toBe(0)
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})
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})
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@@ -69,6 +103,7 @@ describe('proposeOveravskrivningar', () => {
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expect(result!.lines[0].debit_amount).toBe(25_000)
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expect(result!.lines[1].account_number).toBe('2153')
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expect(result!.lines[1].credit_amount).toBe(25_000)
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expect(result!.signedAmount).toBe(25_000)
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expect(result!.warnings).toHaveLength(0)
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})
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@@ -80,6 +115,8 @@ describe('proposeOveravskrivningar', () => {
|
||||
expect(result!.lines[0].debit_amount).toBe(10_000)
|
||||
expect(result!.lines[1].account_number).toBe('8853')
|
||||
expect(result!.lines[1].credit_amount).toBe(10_000)
|
||||
expect(result!.signedAmount).toBe(-10_000)
|
||||
expect(result!.required).toBe(true)
|
||||
expect(result!.warnings).toHaveLength(1)
|
||||
})
|
||||
|
||||
@@ -87,11 +124,11 @@ describe('proposeOveravskrivningar', () => {
|
||||
expect(proposeOveravskrivningar({ additionalAmount: 0 })).toBeNull()
|
||||
})
|
||||
|
||||
it('rounds fractional input to whole krona', () => {
|
||||
const result = proposeOveravskrivningar({ additionalAmount: 1234.7 })
|
||||
expect(result!.amount).toBe(1_235)
|
||||
expect(result!.lines[0].debit_amount).toBe(1_235)
|
||||
expect(result!.lines[1].credit_amount).toBe(1_235)
|
||||
it('rounds fractional input to öre', () => {
|
||||
const result = proposeOveravskrivningar({ additionalAmount: 1234.567 })
|
||||
expect(result!.amount).toBe(1_234.57)
|
||||
expect(result!.lines[0].debit_amount).toBe(1_234.57)
|
||||
expect(result!.lines[1].credit_amount).toBe(1_234.57)
|
||||
})
|
||||
|
||||
it('uses building accounts 8852/2152 when category=building', () => {
|
||||
|
||||
@@ -21,6 +21,7 @@ import {
|
||||
proposeAvsattning,
|
||||
proposeAteforing,
|
||||
} from './reserves/periodiseringsfond-service'
|
||||
import { calculateOveravskrivningar } from './reserves/overavskrivningar-calculator'
|
||||
import type { CompletedDisposition, DispositionsProposal, ProposedDisposition } from './types'
|
||||
import type { AccountingFramework } from '@/types'
|
||||
|
||||
@@ -89,6 +90,7 @@ export async function buildDispositionsProposal(
|
||||
|
||||
const proposals: ProposedDisposition[] = []
|
||||
const completedDispositions: CompletedDisposition[] = []
|
||||
const warnings: string[] = []
|
||||
|
||||
// Dispositions already POSTED in this period (a partially completed
|
||||
// bokslut run) are excluded from resultBeforeTax like all year_end
|
||||
@@ -123,6 +125,31 @@ export async function buildDispositionsProposal(
|
||||
proposals.push(...ateforing.proposals)
|
||||
const ateforingTotal = ateforing.proposals.reduce((sum, p) => sum + p.amount, 0)
|
||||
|
||||
const overavskrivningar = await calculateOveravskrivningar({
|
||||
supabase,
|
||||
companyId,
|
||||
fiscalPeriod: period,
|
||||
entityType,
|
||||
})
|
||||
if (overavskrivningar.warning) warnings.push(overavskrivningar.warning)
|
||||
if (overavskrivningar.proposal) proposals.push(overavskrivningar.proposal)
|
||||
if (
|
||||
!overavskrivningar.proposal
|
||||
&& overavskrivningar.status === 'ready'
|
||||
&& Math.abs(overavskrivningar.currentPeriodChange) >= 0.01
|
||||
) {
|
||||
completedDispositions.push({
|
||||
kind: 'overavskrivningar',
|
||||
label: 'Förändring av överavskrivningar',
|
||||
amount: Math.abs(overavskrivningar.currentPeriodChange),
|
||||
status: 'booked',
|
||||
warnings: [],
|
||||
})
|
||||
}
|
||||
const overavskrivningarResultEffect = -(
|
||||
overavskrivningar.proposal?.signedAmount ?? 0
|
||||
)
|
||||
|
||||
// SLP already posted in this period (resumed run): don't re-propose it
|
||||
// (that would book it twice) and don't subtract it twice below (its
|
||||
// effect is already inside postedEffect.total).
|
||||
@@ -150,6 +177,7 @@ export async function buildDispositionsProposal(
|
||||
// proposed återföringar and schablonintäkt, minus deductible SLP.
|
||||
const taxableBeforeAvsattning =
|
||||
normalizedResultBeforeTax + postedEffect.total + alreadyProvisioned + ateforingTotal
|
||||
+ overavskrivningarResultEffect
|
||||
+ ateforing.schablonintaktAmount - (slp?.amount ?? 0)
|
||||
+ taxAdjustments.nonDeductibleExpenses - taxAdjustments.nonTaxableIncome
|
||||
const avsattning = alreadyProvisioned > 0
|
||||
@@ -182,6 +210,7 @@ export async function buildDispositionsProposal(
|
||||
// diverges from what the sequential commit books and from ÅR/INK2.
|
||||
const resultAfterDispositions =
|
||||
normalizedResultBeforeTax + postedEffect.total + ateforingTotal
|
||||
+ overavskrivningarResultEffect
|
||||
- (avsattning?.amount ?? 0) - (slp?.amount ?? 0)
|
||||
|
||||
const bolagsskatt = await calculateBolagsskatt(supabase, companyId, fiscalPeriodId, {
|
||||
@@ -232,6 +261,7 @@ export async function buildDispositionsProposal(
|
||||
proposals,
|
||||
taxAdjustments,
|
||||
completedDispositions,
|
||||
warnings,
|
||||
}
|
||||
}
|
||||
|
||||
@@ -267,13 +297,8 @@ export async function buildLatentTaxProposal(params: {
|
||||
.reduce((s, r) => s + (r.closing_credit - r.closing_debit), 0)
|
||||
|
||||
// Pending 21xx postings from the proposals that will commit alongside
|
||||
// latent tax. Avsättning adds to the reserves (credit 21xx), återföring
|
||||
// removes (debit 21xx).
|
||||
// latent tax. Credits add to reserves and debits remove them.
|
||||
for (const p of proposalsBeforeLatentTax) {
|
||||
if (
|
||||
p.kind !== 'periodiseringsfond_avsattning'
|
||||
&& p.kind !== 'periodiseringsfond_ateforing'
|
||||
) continue
|
||||
for (const line of p.lines) {
|
||||
if (!line.account_number.startsWith('21')) continue
|
||||
untaxedReserves += (line.credit_amount ?? 0) - (line.debit_amount ?? 0)
|
||||
|
||||
@@ -0,0 +1,413 @@
|
||||
import type { SupabaseClient } from '@supabase/supabase-js'
|
||||
import { listAssets } from '@/lib/bokslut/assets/asset-service'
|
||||
import { proposeAnnualPostings } from '@/lib/bokslut/assets/depreciation-engine'
|
||||
import { generateTrialBalance } from '@/lib/reports/trial-balance'
|
||||
import { roundOre } from '@/lib/money'
|
||||
import type { Asset, AssetCategory } from '@/types'
|
||||
import type { ProposedDisposition } from '../types'
|
||||
import {
|
||||
compute20RuleForFiscalPeriods,
|
||||
compute30Rule,
|
||||
pickLowerResidual,
|
||||
proposeOveravskrivningar,
|
||||
} from './overavskrivningar-service'
|
||||
|
||||
const MACHINERY_RESERVE_ACCOUNT = '2153'
|
||||
const RECONCILIATION_TOLERANCE = 0.01
|
||||
const FULL_DEPRECIATION_MONTHS = 60
|
||||
|
||||
const ELIGIBLE_CATEGORIES = new Set<AssetCategory>([
|
||||
'machinery',
|
||||
'equipment',
|
||||
'vehicle',
|
||||
'computer',
|
||||
'other_tangible',
|
||||
])
|
||||
|
||||
interface FiscalPeriodInput {
|
||||
id: string
|
||||
period_start: string
|
||||
period_end: string
|
||||
}
|
||||
|
||||
interface FiscalPeriodCohort extends FiscalPeriodInput {
|
||||
months: number
|
||||
}
|
||||
|
||||
export type OveravskrivningarCalculationStatus = 'ready' | 'not_applicable' | 'blocked'
|
||||
|
||||
export interface OveravskrivningarCalculation {
|
||||
status: OveravskrivningarCalculationStatus
|
||||
warning?: string
|
||||
proposal: ProposedDisposition | null
|
||||
currentReserve: number
|
||||
currentPeriodChange: number
|
||||
targetReserve: number
|
||||
maximumSignedChange: number
|
||||
selectedRule?: '30-regeln' | '20-regeln'
|
||||
}
|
||||
|
||||
export interface CalculateOveravskrivningarInput {
|
||||
supabase: SupabaseClient
|
||||
companyId: string
|
||||
fiscalPeriod: FiscalPeriodInput
|
||||
entityType?: string
|
||||
}
|
||||
|
||||
/**
|
||||
* Calculate the maximum lawful closing reserve for machinery and inventory.
|
||||
*
|
||||
* The ledger is authoritative for book value and the existing 2153 reserve.
|
||||
* The asset register supplies acquisition cohorts and disposal proceeds. The
|
||||
* two sources must reconcile before a proposal is allowed.
|
||||
*/
|
||||
export async function calculateOveravskrivningar(
|
||||
input: CalculateOveravskrivningarInput,
|
||||
): Promise<OveravskrivningarCalculation> {
|
||||
const { supabase, companyId, fiscalPeriod } = input
|
||||
const entityType = input.entityType ?? (await loadEntityType(supabase, companyId))
|
||||
if (entityType !== 'aktiebolag') return notApplicable()
|
||||
|
||||
const [trialBalance, assets, fiscalPeriods] = await Promise.all([
|
||||
generateTrialBalance(supabase, companyId, fiscalPeriod.id, {
|
||||
closingEntry: 'include',
|
||||
}),
|
||||
listAssets(supabase, companyId),
|
||||
loadFiscalPeriodCohorts(supabase, companyId, fiscalPeriod),
|
||||
])
|
||||
|
||||
const reserveRow = trialBalance.rows.find(
|
||||
(row) => row.account_number === MACHINERY_RESERVE_ACCOUNT,
|
||||
)
|
||||
const openingReserve = roundMoney(
|
||||
(reserveRow?.opening_credit ?? 0) - (reserveRow?.opening_debit ?? 0),
|
||||
)
|
||||
const currentReserve = roundMoney(
|
||||
(reserveRow?.closing_credit ?? 0) - (reserveRow?.closing_debit ?? 0),
|
||||
)
|
||||
const currentPeriodChange = roundMoney(
|
||||
(reserveRow?.period_credit ?? 0) - (reserveRow?.period_debit ?? 0),
|
||||
)
|
||||
|
||||
const relevantAssets = assets.filter(
|
||||
(asset) =>
|
||||
isEligibleAsset(asset)
|
||||
&& asset.acquisition_date <= fiscalPeriod.period_end
|
||||
&& (!asset.disposed_at || asset.disposed_at >= fiscalPeriod.period_start),
|
||||
)
|
||||
const activeAtEnd = relevantAssets.filter(
|
||||
(asset) => !asset.disposed_at || asset.disposed_at > fiscalPeriod.period_end,
|
||||
)
|
||||
|
||||
const ledgerGrossValue = roundMoney(
|
||||
trialBalance.rows
|
||||
.filter((row) => isEligibleAcquisitionAccount(row.account_number))
|
||||
.reduce(
|
||||
(sum, row) => sum + row.closing_debit - row.closing_credit,
|
||||
0,
|
||||
),
|
||||
)
|
||||
const registerGrossValue = roundMoney(
|
||||
activeAtEnd.reduce((sum, asset) => sum + Number(asset.acquisition_cost), 0),
|
||||
)
|
||||
|
||||
if (Math.abs(ledgerGrossValue - registerGrossValue) > RECONCILIATION_TOLERANCE) {
|
||||
return blocked(
|
||||
currentReserve,
|
||||
currentPeriodChange,
|
||||
'Anläggningsregistret stämmer inte mot bokförda anskaffningsvärden i 12xx. Stäm av registret innan överavskrivningar beräknas.',
|
||||
)
|
||||
}
|
||||
|
||||
if (relevantAssets.length === 0) {
|
||||
if (currentReserve <= 0) return notApplicable()
|
||||
return readyCalculation({
|
||||
currentReserve,
|
||||
currentPeriodChange,
|
||||
targetReserve: 0,
|
||||
selectedRule: '20-regeln',
|
||||
computation: {
|
||||
openingReserve,
|
||||
closingBookValue: 0,
|
||||
taxResidual: 0,
|
||||
reason: 'no_remaining_assets',
|
||||
},
|
||||
})
|
||||
}
|
||||
|
||||
if (relevantAssets.some((asset) => asset.depreciation_method !== 'linear')) {
|
||||
return blocked(
|
||||
currentReserve,
|
||||
currentPeriodChange,
|
||||
'Automatisk överavskrivning kräver planenlig linjär avskrivning för hela 12xx-gruppen. Tillgångar med 30 %, 20 % eller restvärdeavskrivning måste hanteras enligt samma valda skattemetod.',
|
||||
)
|
||||
}
|
||||
|
||||
const annualPostings = await proposeAnnualPostings(supabase, companyId, fiscalPeriod.id)
|
||||
const pendingEligibleDepreciation = annualPostings.items.some(
|
||||
(item) => isEligibleAsset(item.asset) && !item.existingJournalEntryId,
|
||||
)
|
||||
if (pendingEligibleDepreciation) {
|
||||
return blocked(
|
||||
currentReserve,
|
||||
currentPeriodChange,
|
||||
'Bokför de planenliga avskrivningarna först. Därefter kan överavskrivningen beräknas på rätt bokfört restvärde.',
|
||||
)
|
||||
}
|
||||
|
||||
const acquisitionAccounts = new Set(relevantAssets.map((asset) => asset.bas_asset_account))
|
||||
const accumulatedAccounts = new Set(
|
||||
relevantAssets.map((asset) => asset.bas_accumulated_account),
|
||||
)
|
||||
const assetRows = trialBalance.rows.filter(
|
||||
(row) =>
|
||||
acquisitionAccounts.has(row.account_number)
|
||||
|| accumulatedAccounts.has(row.account_number),
|
||||
)
|
||||
|
||||
const openingBookValue = roundMoney(
|
||||
assetRows.reduce(
|
||||
(sum, row) => sum + row.opening_debit - row.opening_credit,
|
||||
0,
|
||||
),
|
||||
)
|
||||
const closingBookValue = roundMoney(
|
||||
assetRows.reduce(
|
||||
(sum, row) => sum + row.closing_debit - row.closing_credit,
|
||||
0,
|
||||
),
|
||||
)
|
||||
if (openingBookValue < -RECONCILIATION_TOLERANCE || closingBookValue < -RECONCILIATION_TOLERANCE) {
|
||||
return blocked(
|
||||
currentReserve,
|
||||
currentPeriodChange,
|
||||
'Bokfört restvärde för maskiner och inventarier är negativt. Rätta bokföringen innan överavskrivningar beräknas.',
|
||||
)
|
||||
}
|
||||
|
||||
const additions = roundMoney(
|
||||
relevantAssets
|
||||
.filter(
|
||||
(asset) =>
|
||||
asset.acquisition_date >= fiscalPeriod.period_start
|
||||
&& asset.acquisition_date <= fiscalPeriod.period_end,
|
||||
)
|
||||
.reduce((sum, asset) => sum + Number(asset.acquisition_cost), 0),
|
||||
)
|
||||
const disposals = roundMoney(
|
||||
relevantAssets
|
||||
.filter(
|
||||
(asset) =>
|
||||
Boolean(asset.disposed_at)
|
||||
&& asset.disposed_at! >= fiscalPeriod.period_start
|
||||
&& asset.disposed_at! <= fiscalPeriod.period_end,
|
||||
)
|
||||
.reduce(
|
||||
(sum, asset) =>
|
||||
sum
|
||||
+ Math.max(
|
||||
0,
|
||||
Number(asset.disposed_proceeds ?? 0) - Number(asset.disposed_proceeds_vat ?? 0),
|
||||
),
|
||||
0,
|
||||
),
|
||||
)
|
||||
|
||||
const openingTaxValue = Math.max(0, roundMoney(openingBookValue - openingReserve))
|
||||
const rule30 = compute30Rule({
|
||||
openingBookValue: openingTaxValue,
|
||||
additions,
|
||||
disposals,
|
||||
fiscalPeriodMonths: countFiscalMonths(
|
||||
fiscalPeriod.period_start,
|
||||
fiscalPeriod.period_end,
|
||||
),
|
||||
})
|
||||
|
||||
const acquisitionCostByCohort = fiscalPeriods.map(() => 0)
|
||||
for (const asset of activeAtEnd) {
|
||||
const cohortIndex = fiscalPeriods.findIndex(
|
||||
(period) =>
|
||||
asset.acquisition_date >= period.period_start
|
||||
&& asset.acquisition_date <= period.period_end,
|
||||
)
|
||||
if (cohortIndex >= 0) {
|
||||
acquisitionCostByCohort[cohortIndex] += Number(asset.acquisition_cost)
|
||||
continue
|
||||
}
|
||||
|
||||
if (monthsBetween(asset.acquisition_date, fiscalPeriod.period_end) < FULL_DEPRECIATION_MONTHS) {
|
||||
return blocked(
|
||||
currentReserve,
|
||||
currentPeriodChange,
|
||||
'Tidigare räkenskapsperioder saknas för en tillgång som ännu omfattas av 20-regeln. Komplettera periodhistoriken innan överavskrivningar beräknas.',
|
||||
)
|
||||
}
|
||||
}
|
||||
|
||||
const rule20 = compute20RuleForFiscalPeriods({
|
||||
acquisitionCostByPeriod: acquisitionCostByCohort,
|
||||
fiscalPeriodMonths: fiscalPeriods.map((period) => period.months),
|
||||
})
|
||||
const selected = pickLowerResidual(rule30, rule20)
|
||||
const targetReserve = Math.max(
|
||||
0,
|
||||
Math.min(closingBookValue, roundMoney(closingBookValue - selected.residual)),
|
||||
)
|
||||
|
||||
return readyCalculation({
|
||||
currentReserve,
|
||||
currentPeriodChange,
|
||||
targetReserve,
|
||||
selectedRule: selected.rule,
|
||||
computation: {
|
||||
openingBookValue,
|
||||
openingReserve,
|
||||
openingTaxValue,
|
||||
additions,
|
||||
disposals,
|
||||
closingBookValue,
|
||||
rule30Residual: rule30.minimumResidual,
|
||||
rule20Residual: rule20.minimumResidual,
|
||||
taxResidual: selected.residual,
|
||||
selectedRule: selected.rule,
|
||||
targetReserve,
|
||||
},
|
||||
})
|
||||
}
|
||||
|
||||
function readyCalculation(input: {
|
||||
currentReserve: number
|
||||
currentPeriodChange: number
|
||||
targetReserve: number
|
||||
selectedRule: '30-regeln' | '20-regeln'
|
||||
computation: Record<string, unknown>
|
||||
}): OveravskrivningarCalculation {
|
||||
const maximumSignedChange = roundMoney(input.targetReserve - input.currentReserve)
|
||||
// A positive current-period posting records the user's optional deduction
|
||||
// choice. Do not propose another increase on reload. A reserve above the
|
||||
// lawful target is different: its release remains mandatory.
|
||||
const proposalChange =
|
||||
maximumSignedChange > 0 && Math.abs(input.currentPeriodChange) > RECONCILIATION_TOLERANCE
|
||||
? 0
|
||||
: maximumSignedChange
|
||||
const proposal = proposeOveravskrivningar({
|
||||
additionalAmount: proposalChange,
|
||||
category: 'machinery_equipment',
|
||||
computation: input.computation,
|
||||
})
|
||||
|
||||
return {
|
||||
status: 'ready',
|
||||
proposal,
|
||||
currentReserve: input.currentReserve,
|
||||
currentPeriodChange: input.currentPeriodChange,
|
||||
targetReserve: input.targetReserve,
|
||||
maximumSignedChange,
|
||||
selectedRule: input.selectedRule,
|
||||
}
|
||||
}
|
||||
|
||||
function blocked(
|
||||
currentReserve: number,
|
||||
currentPeriodChange: number,
|
||||
warning: string,
|
||||
): OveravskrivningarCalculation {
|
||||
return {
|
||||
status: 'blocked',
|
||||
warning,
|
||||
proposal: null,
|
||||
currentReserve,
|
||||
currentPeriodChange,
|
||||
targetReserve: currentReserve,
|
||||
maximumSignedChange: 0,
|
||||
}
|
||||
}
|
||||
|
||||
function notApplicable(): OveravskrivningarCalculation {
|
||||
return {
|
||||
status: 'not_applicable',
|
||||
proposal: null,
|
||||
currentReserve: 0,
|
||||
currentPeriodChange: 0,
|
||||
targetReserve: 0,
|
||||
maximumSignedChange: 0,
|
||||
}
|
||||
}
|
||||
|
||||
async function loadEntityType(supabase: SupabaseClient, companyId: string): Promise<string> {
|
||||
const { data, error } = await supabase
|
||||
.from('company_settings')
|
||||
.select('entity_type')
|
||||
.eq('company_id', companyId)
|
||||
.maybeSingle()
|
||||
if (error) throw new Error(`Failed to load company entity type: ${error.message}`)
|
||||
return data?.entity_type ?? 'aktiebolag'
|
||||
}
|
||||
|
||||
async function loadFiscalPeriodCohorts(
|
||||
supabase: SupabaseClient,
|
||||
companyId: string,
|
||||
current: FiscalPeriodInput,
|
||||
): Promise<FiscalPeriodCohort[]> {
|
||||
const { data, error } = await supabase
|
||||
.from('fiscal_periods')
|
||||
.select('id, period_start, period_end')
|
||||
.eq('company_id', companyId)
|
||||
.lte('period_end', current.period_end)
|
||||
.order('period_end', { ascending: false })
|
||||
.limit(5)
|
||||
if (error) throw new Error(`Failed to load fiscal period history: ${error.message}`)
|
||||
|
||||
const periods = ((data ?? []) as FiscalPeriodInput[]).filter(
|
||||
(period, index, rows) => rows.findIndex((candidate) => candidate.id === period.id) === index,
|
||||
)
|
||||
if (!periods.some((period) => period.id === current.id)) periods.unshift(current)
|
||||
periods.sort((a, b) => b.period_end.localeCompare(a.period_end))
|
||||
|
||||
return periods.slice(0, 5).map((period) => ({
|
||||
...period,
|
||||
months: countFiscalMonths(period.period_start, period.period_end),
|
||||
}))
|
||||
}
|
||||
|
||||
function isEligibleAsset(asset: Asset): boolean {
|
||||
return (
|
||||
ELIGIBLE_CATEGORIES.has(asset.category)
|
||||
&& isEligibleAcquisitionAccount(asset.bas_asset_account)
|
||||
)
|
||||
}
|
||||
|
||||
function isEligibleAcquisitionAccount(account: string): boolean {
|
||||
if (!/^12\d{2}$/.test(account)) return false
|
||||
const numeric = Number(account)
|
||||
if (numeric >= 1280 && numeric <= 1289) return false
|
||||
if (account === '1291') return false
|
||||
return !account.endsWith('8') && !account.endsWith('9')
|
||||
}
|
||||
|
||||
export function countFiscalMonths(periodStart: string, periodEnd: string): number {
|
||||
const start = new Date(`${periodStart}T00:00:00Z`)
|
||||
const end = new Date(`${periodEnd}T00:00:00Z`)
|
||||
return Math.max(
|
||||
1,
|
||||
(end.getUTCFullYear() - start.getUTCFullYear()) * 12
|
||||
+ end.getUTCMonth()
|
||||
- start.getUTCMonth()
|
||||
+ 1,
|
||||
)
|
||||
}
|
||||
|
||||
function monthsBetween(startDate: string, endDate: string): number {
|
||||
const start = new Date(`${startDate}T00:00:00Z`)
|
||||
const end = new Date(`${endDate}T00:00:00Z`)
|
||||
return (
|
||||
(end.getUTCFullYear() - start.getUTCFullYear()) * 12
|
||||
+ end.getUTCMonth()
|
||||
- start.getUTCMonth()
|
||||
)
|
||||
}
|
||||
|
||||
function roundMoney(value: number): number {
|
||||
return roundOre(value)
|
||||
}
|
||||
@@ -1,7 +1,8 @@
|
||||
import type { ProposedDisposition } from '../types'
|
||||
import { roundOre } from '@/lib/money'
|
||||
|
||||
/** 30-rule (huvudregel, IL 18 kap 13 §): restvärde minst 70 % av (ingående
|
||||
* bokfört värde + årets anskaffningar − årets försäljningar och utrangeringar). */
|
||||
/** 30-rule (huvudregel, IL 18 kap 13 §): restvärde minst 70 % av ingående
|
||||
* bokfört värde plus årets anskaffningar minus årets försäljningar. */
|
||||
export const OVERAVSKRIVNING_30_RULE = 0.7
|
||||
|
||||
/** 20-rule (kompletteringsregel, IL 18 kap 17 §): restvärde minst 0 % efter
|
||||
@@ -9,16 +10,18 @@ export const OVERAVSKRIVNING_30_RULE = 0.7
|
||||
export const OVERAVSKRIVNING_20_RULE_YEARS = 5
|
||||
|
||||
export interface Compute30RuleInput {
|
||||
/** IB bokfört värde maskiner & inventarier (12xx netto). */
|
||||
/** IB skattemässigt värde maskiner & inventarier. */
|
||||
openingBookValue: number
|
||||
/** Årets anskaffningar (debet på anskaffningskonto, t.ex. 1220). */
|
||||
additions: number
|
||||
/** Försäljningsvärde och utrangering av tillgångar (kredit på anskaffningskonto). */
|
||||
disposals: number
|
||||
/** Räkenskapsperiodens längd. 30 % proportioneras för perioder som inte är 12 månader. */
|
||||
fiscalPeriodMonths?: number
|
||||
}
|
||||
|
||||
export interface Compute20RuleInput {
|
||||
/** Anskaffningskostnad per anskaffningsår, från (innevarande år − 4) till
|
||||
/** Anskaffningskostnad per anskaffningsår, från innevarande år minus 4 till
|
||||
* innevarande år. Index 0 = innevarande år. */
|
||||
acquisitionCostByYearOffset: [number, number, number, number, number]
|
||||
}
|
||||
@@ -32,19 +35,21 @@ export function compute30Rule(input: Compute30RuleInput): {
|
||||
minimumResidual: number
|
||||
maxAllowedAccumulated: number
|
||||
} {
|
||||
const base = input.openingBookValue + input.additions - input.disposals
|
||||
const minimumResidual = Math.round(base * OVERAVSKRIVNING_30_RULE * 100) / 100
|
||||
const base = Math.max(0, input.openingBookValue + input.additions - input.disposals)
|
||||
const periodMonths = input.fiscalPeriodMonths ?? 12
|
||||
const depreciationRate = Math.min(1, 0.3 * (periodMonths / 12))
|
||||
const minimumResidual = roundOre(base * (1 - depreciationRate))
|
||||
return {
|
||||
base,
|
||||
minimumResidual,
|
||||
maxAllowedAccumulated: Math.round((base - minimumResidual) * 100) / 100,
|
||||
maxAllowedAccumulated: roundOre(base - minimumResidual),
|
||||
}
|
||||
}
|
||||
|
||||
/**
|
||||
* 20-regeln: varje årsanskaffning får skrivas av med 20 % under 5 år. Lägsta
|
||||
* skattemässigt restvärde är summan av 20 % × ((5 − offset) / 5) × anskaffningar
|
||||
* från år (innevarande − offset).
|
||||
* skattemässigt restvärde är anskaffningskostnaden minus 20 % per tolvmånadersperiod,
|
||||
* inklusive anskaffningsperioden.
|
||||
*
|
||||
* Returns the allowed depreciation if 20-rule is used as the sole basis,
|
||||
* computed against ALL still-active 20-rule cohorts.
|
||||
@@ -52,15 +57,37 @@ export function compute30Rule(input: Compute30RuleInput): {
|
||||
export function compute20Rule(input: Compute20RuleInput): {
|
||||
minimumResidual: number
|
||||
} {
|
||||
// Residual per cohort = anskaffningskostnad × (5 − ageInYears) / 5.
|
||||
// ageInYears 0 = current year (residual 100 %), 4 = oldest still-live (20 %).
|
||||
return compute20RuleForFiscalPeriods({
|
||||
acquisitionCostByPeriod: input.acquisitionCostByYearOffset,
|
||||
fiscalPeriodMonths: [12, 12, 12, 12, 12],
|
||||
})
|
||||
}
|
||||
|
||||
export interface Compute20RuleForFiscalPeriodsInput {
|
||||
/** Anskaffningskostnad per period. Index 0 är innevarande period. */
|
||||
acquisitionCostByPeriod: number[]
|
||||
/** Periodlängd per motsvarande period, nyaste först. */
|
||||
fiscalPeriodMonths: number[]
|
||||
}
|
||||
|
||||
/**
|
||||
* Kompletteringsregeln writes off 20 % per twelve fiscal months, including
|
||||
* the acquisition period. Supplying actual period lengths handles shortened
|
||||
* and extended fiscal years without shifting the acquisition cohort by a year.
|
||||
*/
|
||||
export function compute20RuleForFiscalPeriods(
|
||||
input: Compute20RuleForFiscalPeriodsInput,
|
||||
): { minimumResidual: number } {
|
||||
let residual = 0
|
||||
for (let offset = 0; offset < OVERAVSKRIVNING_20_RULE_YEARS; offset++) {
|
||||
const cost = input.acquisitionCostByYearOffset[offset] ?? 0
|
||||
const remainingFraction = (OVERAVSKRIVNING_20_RULE_YEARS - offset) / OVERAVSKRIVNING_20_RULE_YEARS
|
||||
residual += cost * remainingFraction
|
||||
for (let offset = 0; offset < input.acquisitionCostByPeriod.length; offset++) {
|
||||
const cost = input.acquisitionCostByPeriod[offset] ?? 0
|
||||
const elapsedMonths = input.fiscalPeriodMonths
|
||||
.slice(0, offset + 1)
|
||||
.reduce((sum, months) => sum + months, 0)
|
||||
const depreciatedFraction = Math.min(1, elapsedMonths / 60)
|
||||
residual += cost * (1 - depreciatedFraction)
|
||||
}
|
||||
return { minimumResidual: Math.round(residual * 100) / 100 }
|
||||
return { minimumResidual: roundOre(residual) }
|
||||
}
|
||||
|
||||
/**
|
||||
@@ -102,7 +129,8 @@ export interface OveravskrivningarInput {
|
||||
/** Föreslagen ökning av ackumulerade överavskrivningar. Positivt belopp
|
||||
* ökar ackumulerade-kontot (debet 88xx), negativt minskar (kredit 88xx). */
|
||||
additionalAmount: number
|
||||
/** Account pair to use. Defaults to maskiner & inventarier (8853 / 2153): * the only category where överavskrivningar is common in K2 SME. Override
|
||||
/** Account pair to use. Defaults to maskiner & inventarier (8853 / 2153),
|
||||
* the only category where överavskrivningar is common in K2 SME. Override
|
||||
* for buildings or immateriella tillgångar when relevant. */
|
||||
category?: OveravskrivningCategory
|
||||
/** Visa beräkningens bakgrund i UI:t. Helt fritt format. */
|
||||
@@ -127,7 +155,7 @@ const CATEGORY_LABELS: Record<OveravskrivningCategory, string> = {
|
||||
}
|
||||
|
||||
export function proposeOveravskrivningar(input: OveravskrivningarInput): ProposedDisposition | null {
|
||||
const amount = Math.round(input.additionalAmount)
|
||||
const amount = roundOre(input.additionalAmount)
|
||||
if (amount === 0) return null
|
||||
|
||||
const category = input.category ?? 'machinery_equipment'
|
||||
@@ -140,6 +168,7 @@ export function proposeOveravskrivningar(input: OveravskrivningarInput): Propose
|
||||
label: `Ökning av överavskrivningar (${categoryLabel})`,
|
||||
description: `Debet ${accounts.expense}, kredit ${accounts.accumulated}. Bokför skattemässig avskrivning utöver planenlig.`,
|
||||
amount,
|
||||
signedAmount: amount,
|
||||
lines: [
|
||||
{
|
||||
account_number: accounts.expense,
|
||||
@@ -155,7 +184,7 @@ export function proposeOveravskrivningar(input: OveravskrivningarInput): Propose
|
||||
},
|
||||
],
|
||||
warnings: [],
|
||||
computation: input.computation,
|
||||
computation: { ...input.computation, additionalAmount: amount },
|
||||
}
|
||||
}
|
||||
|
||||
@@ -166,6 +195,7 @@ export function proposeOveravskrivningar(input: OveravskrivningarInput): Propose
|
||||
label: `Upplösning av överavskrivningar (${categoryLabel})`,
|
||||
description: `Debet ${accounts.accumulated}, kredit ${accounts.expense}. Återför tidigare gjord överavskrivning.`,
|
||||
amount: absAmount,
|
||||
signedAmount: -absAmount,
|
||||
lines: [
|
||||
{
|
||||
account_number: accounts.accumulated,
|
||||
@@ -181,6 +211,7 @@ export function proposeOveravskrivningar(input: OveravskrivningarInput): Propose
|
||||
},
|
||||
],
|
||||
warnings: ['Negativ förändring återför tidigare överavskrivning och ökar skattepliktigt resultat.'],
|
||||
computation: input.computation,
|
||||
computation: { ...input.computation, additionalAmount: -absAmount },
|
||||
required: true,
|
||||
}
|
||||
}
|
||||
|
||||
@@ -21,6 +21,9 @@ export interface ProposedDisposition {
|
||||
description: string
|
||||
/** SEK amount displayed in the card header. Always a positive number. */
|
||||
amount: number
|
||||
/** Signed posting amount when direction matters while `amount` remains a
|
||||
* positive display value. Used by over-depreciation releases. */
|
||||
signedAmount?: number
|
||||
/** Final voucher lines if the user accepts. Already balanced. */
|
||||
lines: CreateJournalEntryLineInput[]
|
||||
/** Soft warnings the UI surfaces beside the card (e.g. forced p-fond reversal,
|
||||
@@ -81,4 +84,6 @@ export interface DispositionsProposal {
|
||||
proposals: ProposedDisposition[]
|
||||
taxAdjustments?: TaxAdjustmentSnapshot
|
||||
completedDispositions?: CompletedDisposition[]
|
||||
/** Non-blocking calculation warnings surfaced in the statutory wizard. */
|
||||
warnings?: string[]
|
||||
}
|
||||
|
||||
Reference in New Issue
Block a user