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', () => {
|
||||
|
||||
Reference in New Issue
Block a user