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>

DECISIONS.md

@@ -747,3 +747,4 @@ One line per decision: `[YYYY-MM-DD] <decision>: <why>`. Appended by agents and
 [2026-08-03] Shared format contracts centralised in lib/invariants/ (org number, BAS account number, ISO date, fiscal year), each with its rationale recorded next to the rule. Trigger: four Skatteverket/Bolagsverket-bound export paths (KU10, AGI, SRU redovisare, iXBRL preflight) each had their own idea of a valid organisationsnummer, so a company stored with a space or in 12-digit form could file AGI all year and fail at the arsredovisning deadline. normalizeOrgNumber moved from lib/company-lookup/ and isSaneDateString from lib/utils.ts; both old paths re-export. The iXBRL check-digit verdict is warn, not error: we do not block a statutory filing on a Luhn assumption unverified against a primary source. KU10 12-digit passthrough pinned by test, not changed (open domain question). ROT/RUT brf_org_number left alone: different documented contract. Ratchet guard 8 holds the remaining 114 inline copies.
 
 [2026-08-03] CI gained a pg-upgrade job: apply the merge-base schema, seed real rows, apply ONLY the PR migrations, assert the data survived. Rationale: pg-real applies all 548 migrations to an EMPTY database, so a NOT NULL / CHECK / unique index / backfill passes against zero rows and can still break prod. Proven locally against supabase/postgres:15.8.1.060 with three bad migrations: a CHECK violating an ore-level row and a NOT NULL on a populated column both exit 0 on empty and exit 3 on seeded. Base migrations are read from the merge-base git tree, not the working tree, so a PR that edits a shipped migration still surfaces here.
+[2026-08-03] Issue #323 automatic excess depreciation is limited to reconciled IL 18 machinery and equipment with linear book depreciation and posts 8853/2153: buildings, intangible assets, and the 25 percent rest-value method follow separate rules, so calculation fails closed on an incomplete register or unposted planned depreciation.

app/api/bookkeeping/fiscal-periods/[id]/bokslutsdispositioner/__tests__/route.test.ts

@@ -35,6 +35,10 @@ vi.mock('@/lib/bokslut/reserves/periodiseringsfond-service', async (importOrigin
   return { ...actual, listExistingPeriodiseringsfonder: vi.fn() }
 })
 
+vi.mock('@/lib/bokslut/reserves/overavskrivningar-calculator', () => ({
+  calculateOveravskrivningar: vi.fn(),
+}))
+
 vi.mock('@/lib/bookkeeping/engine', () => ({
   createJournalEntry: vi.fn(),
 }))
@@ -66,6 +70,7 @@ import {
 } from '@/lib/bokslut/tax-provision/bolagsskatt-calculator'
 import { generateIncomeStatement } from '@/lib/reports/income-statement'
 import { listExistingPeriodiseringsfonder } from '@/lib/bokslut/reserves/periodiseringsfond-service'
+import { calculateOveravskrivningar } from '@/lib/bokslut/reserves/overavskrivningar-calculator'
 import { createJournalEntry } from '@/lib/bookkeeping/engine'
 import { POST, PUT } from '../route'
 
@@ -133,6 +138,15 @@ beforeEach(() => {
   })
   vi.mocked(getBookedBolagsskatt).mockResolvedValue(0)
   vi.mocked(listExistingPeriodiseringsfonder).mockResolvedValue([])
+  vi.mocked(calculateOveravskrivningar).mockResolvedValue({
+    status: 'not_applicable',
+    proposal: null,
+    warning: null,
+    currentReserve: 0,
+    currentPeriodChange: 0,
+    targetReserve: 0,
+    maximumSignedChange: 0,
+  })
   vi.mocked(calculateBolagsskatt).mockResolvedValue({
     kind: 'bolagsskatt',
     label: 'Bolagsskatt 20,6 %',
@@ -343,6 +357,247 @@ describe('POST /api/bookkeeping/fiscal-periods/[id]/bokslutsdispositioner', () =
     expect(createJournalEntry).not.toHaveBeenCalled()
   })
 
+  it('posts a validated excess depreciation increase through the bookkeeping engine', async () => {
+    const supabase = periodClient({
+      id: 'period-1',
+      name: '2025',
+      period_start: '2025-01-01',
+      period_end: '2025-12-31',
+      opening_balance_entry_id: null,
+      is_closed: false,
+      locked_at: null,
+      closing_entry_id: null,
+    })
+    requireAuthMock.mockResolvedValue({
+      user: { id: 'user-1' },
+      supabase,
+      error: null,
+    })
+    vi.mocked(calculateOveravskrivningar).mockResolvedValue({
+      status: 'ready',
+      proposal: {
+        kind: 'overavskrivningar',
+        label: 'Överavskrivningar',
+        description: 'Skillnad mellan bokförd och skattemässig avskrivning.',
+        amount: 10_000,
+        signedAmount: 10_000,
+        lines: [
+          { account_number: '8853', debit_amount: 10_000, credit_amount: 0 },
+          { account_number: '2153', debit_amount: 0, credit_amount: 10_000 },
+        ],
+        warnings: [],
+        computation: {
+          openingBookValue: 80_000,
+          closingBookValue: 70_000,
+          openingTaxValue: 80_000,
+          closingTaxValue: 60_000,
+          taxDepreciation: 20_000,
+          bookedDepreciation: 10_000,
+          maxAdditionalDepreciation: 10_000,
+          targetReserve: 10_000,
+          currentReserve: 0,
+          method: '30-rule',
+        },
+      },
+      warning: null,
+      currentReserve: 0,
+      currentPeriodChange: 0,
+      targetReserve: 10_000,
+      maximumSignedChange: 10_000,
+    })
+
+    const { status, body } = await parseJsonResponse<{
+      data: { created: Array<{ kind: string }> }
+    }>(
+      await post({
+        items: [{ kind: 'overavskrivningar', additionalAmount: 8_000 }],
+      }),
+    )
+
+    expect(status).toBe(200)
+    expect(body.data.created).toHaveLength(1)
+    expect(createJournalEntry).toHaveBeenCalledWith(
+      supabase,
+      'company-1',
+      'user-1',
+      expect.objectContaining({
+        fiscal_period_id: 'period-1',
+        entry_date: '2025-12-31',
+        source_type: 'year_end',
+        lines: [
+          {
+            account_number: '8853',
+            debit_amount: 8_000,
+            credit_amount: 0,
+            line_description: 'Förändring av överavskrivningar',
+          },
+          {
+            account_number: '2153',
+            debit_amount: 0,
+            credit_amount: 8_000,
+            line_description: 'Ackumulerade överavskrivningar',
+          },
+        ],
+      }),
+    )
+  })
+
+  it('returns 409 when a stale excess depreciation amount exceeds the current maximum', async () => {
+    const supabase = periodClient({
+      id: 'period-1',
+      name: '2025',
+      period_start: '2025-01-01',
+      period_end: '2025-12-31',
+      opening_balance_entry_id: null,
+      is_closed: false,
+      locked_at: null,
+      closing_entry_id: null,
+    })
+    requireAuthMock.mockResolvedValue({
+      user: { id: 'user-1' },
+      supabase,
+      error: null,
+    })
+    vi.mocked(calculateOveravskrivningar).mockResolvedValue({
+      status: 'ready',
+      proposal: {
+        kind: 'overavskrivningar',
+        label: 'Överavskrivningar',
+        description: 'Skillnad mellan bokförd och skattemässig avskrivning.',
+        amount: 5_000,
+        signedAmount: 5_000,
+        lines: [
+          { account_number: '8853', debit_amount: 5_000, credit_amount: 0 },
+          { account_number: '2153', debit_amount: 0, credit_amount: 5_000 },
+        ],
+        warnings: [],
+      },
+      warning: null,
+      currentReserve: 0,
+      currentPeriodChange: 0,
+      targetReserve: 5_000,
+      maximumSignedChange: 5_000,
+    })
+
+    const { status, body } = await parseJsonResponse<{ error: { code: string } }>(
+      await post({
+        items: [{ kind: 'overavskrivningar', additionalAmount: 6_000 }],
+      }),
+    )
+
+    expect(status).toBe(409)
+    expect(body.error.code).toBe('CONFLICT')
+    expect(createJournalEntry).not.toHaveBeenCalled()
+  })
+
+  it('posts a required excess depreciation release with reversed lines', async () => {
+    const supabase = periodClient({
+      id: 'period-1',
+      name: '2025',
+      period_start: '2025-01-01',
+      period_end: '2025-12-31',
+      opening_balance_entry_id: null,
+      is_closed: false,
+      locked_at: null,
+      closing_entry_id: null,
+    })
+    requireAuthMock.mockResolvedValue({
+      user: { id: 'user-1' },
+      supabase,
+      error: null,
+    })
+    vi.mocked(calculateOveravskrivningar).mockResolvedValue({
+      status: 'ready',
+      proposal: {
+        kind: 'overavskrivningar',
+        label: 'Återföring av överavskrivningar',
+        description: 'Den skattemässiga reserven måste minskas.',
+        amount: 10_000,
+        signedAmount: -10_000,
+        lines: [
+          {
+            account_number: '2153',
+            debit_amount: 10_000,
+            credit_amount: 0,
+            line_description: 'Upplösning ackumulerade överavskrivningar',
+          },
+          {
+            account_number: '8853',
+            debit_amount: 0,
+            credit_amount: 10_000,
+            line_description: 'Förändring av överavskrivningar',
+          },
+        ],
+        warnings: [],
+        required: true,
+      },
+      warning: null,
+      currentReserve: 20_000,
+      currentPeriodChange: 0,
+      targetReserve: 10_000,
+      maximumSignedChange: -10_000,
+    })
+
+    const { status } = await parseJsonResponse(
+      await post({
+        items: [{ kind: 'overavskrivningar', additionalAmount: -10_000 }],
+      }),
+    )
+
+    expect(status).toBe(200)
+    expect(createJournalEntry).toHaveBeenCalledWith(
+      supabase,
+      'company-1',
+      'user-1',
+      expect.objectContaining({
+        lines: [
+          {
+            account_number: '2153',
+            debit_amount: 10_000,
+            credit_amount: 0,
+            line_description: 'Upplösning ackumulerade överavskrivningar',
+          },
+          {
+            account_number: '8853',
+            debit_amount: 0,
+            credit_amount: 10_000,
+            line_description: 'Förändring av överavskrivningar',
+          },
+        ],
+      }),
+    )
+  })
+
+  it('does not post a duplicate excess depreciation decision', async () => {
+    const supabase = periodClient({
+      id: 'period-1',
+      name: '2025',
+      period_start: '2025-01-01',
+      period_end: '2025-12-31',
+      opening_balance_entry_id: null,
+      is_closed: false,
+      locked_at: null,
+      closing_entry_id: null,
+    })
+    requireAuthMock.mockResolvedValue({
+      user: { id: 'user-1' },
+      supabase,
+      error: null,
+    })
+
+    const { status, body } = await parseJsonResponse<{
+      data: { created: Array<{ kind: string }> }
+    }>(
+      await post({
+        items: [{ kind: 'overavskrivningar', additionalAmount: 8_000 }],
+      }),
+    )
+
+    expect(status).toBe(200)
+    expect(body.data.created).toEqual([])
+    expect(createJournalEntry).not.toHaveBeenCalled()
+  })
+
   it('returns 409 instead of posting over a different booked tax amount', async () => {
     const supabase = periodClient({
       id: 'period-1',

app/api/bookkeeping/fiscal-periods/[id]/bokslutsdispositioner/route.ts

@@ -23,7 +23,9 @@ import {
   proposeAteforing,
 } from '@/lib/bokslut/reserves/periodiseringsfond-service'
 import { proposeOveravskrivningar } from '@/lib/bokslut/reserves/overavskrivningar-service'
+import { calculateOveravskrivningar } from '@/lib/bokslut/reserves/overavskrivningar-calculator'
 import { generateIncomeStatement } from '@/lib/reports/income-statement'
+import { roundOre } from '@/lib/money'
 import {
   buildDispositionsProposal,
   buildLatentTaxProposal,
@@ -243,6 +245,13 @@ export const POST = withRouteContext(
 
       return NextResponse.json({ data: { created } })
     } catch (err) {
+      if (err instanceof OveravskrivningarConflictError) {
+        return errorResponseFromCode('CONFLICT', opLog, {
+          requestId,
+          messageSv: err.message,
+          messageEn: err.messageEn,
+        })
+      }
       if (err instanceof TaxProvisionConflictError) {
         return errorResponseFromCode('CONFLICT', opLog, {
           requestId,
@@ -295,6 +304,16 @@ class TaxProvisionConflictError extends Error {
   }
 }
 
+class OveravskrivningarConflictError extends Error {
+  constructor(
+    message: string,
+    readonly messageEn: string,
+  ) {
+    super(message)
+    this.name = 'OveravskrivningarConflictError'
+  }
+}
+
 async function computeProposal(
   item: PostItem,
   supabase: Parameters<typeof calculateBolagsskatt>[0],
@@ -442,11 +461,43 @@ async function computeProposal(
       if (result.proposals.length === 0) return null
       return mergeAteforingProposals(result.proposals)
     }
-    case 'overavskrivningar':
+    case 'overavskrivningar': {
-      return proposeOveravskrivningar({
+      if (item.category && item.category !== 'machinery_equipment') {
-        additionalAmount: item.additionalAmount,
+        throw new OveravskrivningarConflictError(
-        category: item.category,
+          'Den automatiska beräkningen omfattar endast maskiner och inventarier enligt IL 18 kap.',
+          'The automatic calculation only covers machinery and equipment under Chapter 18 of the Income Tax Act.',
+        )
+      }
+      const calculation = await calculateOveravskrivningar({
+        supabase,
+        companyId,
+        fiscalPeriod: period,
       })
+      if (calculation.status === 'blocked') {
+        throw new OveravskrivningarConflictError(
+          calculation.warning ?? 'Överavskrivningen kan inte beräknas säkert.',
+          'The excess depreciation cannot be calculated safely.',
+        )
+      }
+      if (!calculation.proposal) return null
+
+      const requested = roundOre(item.additionalAmount)
+      const maximum = calculation.proposal.signedAmount ?? calculation.proposal.amount
+      const invalidIncrease = maximum > 0 && (requested <= 0 || requested > maximum)
+      const invalidRelease = maximum < 0 && requested !== maximum
+      if (invalidIncrease || invalidRelease) {
+        throw new OveravskrivningarConflictError(
+          'Beloppet är inte längre giltigt. Ladda om bokslutet och använd den aktuella beräkningen.',
+          'The amount is no longer valid. Reload the year-end flow and use the current calculation.',
+        )
+      }
+
+      return proposeOveravskrivningar({
+        additionalAmount: requested,
+        category: 'machinery_equipment',
+        computation: calculation.proposal.computation,
+      })
+    }
     case 'uppskjuten_skatt':
       // Server-only: recompute from current TB (which already reflects any
       // 21xx postings that committed earlier in this batch). The client

components/bookkeeping/year-end/DispositionsStep.tsx

@@ -255,6 +255,15 @@ export function DispositionsStep({ periodId, onBack, onContinue }: DispositionsS
         />
       )}
 
+      {proposal.warnings?.map((warning) => (
+        <Card key={warning}>
+          <CardContent className="p-4 text-sm text-warning-foreground flex items-start gap-2">
+            <AlertTriangle className="h-4 w-4 shrink-0 mt-0.5" />
+            <span>{warning}</span>
+          </CardContent>
+        </Card>
+      ))}
+
       {(proposal.completedDispositions ?? []).map((completed) => (
         <Card key={`completed-${completed.kind}`}>
           <CardHeader>
@@ -486,7 +495,7 @@ function ProposalCard({
   lockedSkip: boolean
   onChange: (next: { accept?: boolean; overrideAmount?: number }) => void
 }) {
-  const overridable = isOverridable(proposal.kind)
+  const overridable = isOverridable(proposal)
   const displayedAmount = overridable ? overrideAmount ?? proposal.amount : proposal.amount
 
   return (
@@ -553,14 +562,20 @@ function ProposalCard({
   )
 }
 
-function isOverridable(kind: DispositionKind): boolean {
+function isOverridable(proposal: ProposedDisposition): boolean {
   // Bolagsskatt and SLP are derived from posted entries: overriding the amount
   // would silently break the journal posting (the calculator would still
   // recompute server-side). p-fond avsättning and överavskrivningar take a
   // desired amount as input, so editing is meaningful. p-fond återföring is
   // composed of mandatory cohorts and isn't safely editable from a single
   // amount field.
-  return kind === 'periodiseringsfond_avsattning' || kind === 'overavskrivningar'
+  return (
+    proposal.kind === 'periodiseringsfond_avsattning'
+    || (
+      proposal.kind === 'overavskrivningar'
+      && (proposal.signedAmount ?? proposal.amount) > 0
+    )
+  )
 }
 
 function proposalKey(p: ProposedDisposition, index = 0): string {
@@ -605,12 +620,16 @@ function buildPostItems(proposal: DispositionsProposal, ui: UiState): PostItem[]
         if (account) ateforingReturns[account] = p.amount
         break
       }
-      case 'overavskrivningar':
+      case 'overavskrivningar': {
+        const signedDefault = p.signedAmount ?? p.amount
+        const selectedAmount = sel.overrideAmount ?? p.amount
         items.push({
           kind: 'overavskrivningar',
-          additionalAmount: sel.overrideAmount ?? p.amount,
+          additionalAmount:
+            signedDefault < 0 ? -Math.abs(selectedAmount) : selectedAmount,
         })
         break
+      }
       case 'uppskjuten_skatt':
         // K3 only: server recomputes the amount; client just signals intent.
         items.push({ kind: 'uppskjuten_skatt' })

lib/bokslut/__tests__/k3-framework-dispositions.test.ts

@@ -20,9 +20,14 @@ vi.mock('@/lib/reports/trial-balance', () => ({
   generateTrialBalance: vi.fn(),
 }))
 
+vi.mock('@/lib/bokslut/reserves/overavskrivningar-calculator', () => ({
+  calculateOveravskrivningar: vi.fn(),
+}))
+
 import { buildDispositionsProposal } from '../dispositions-proposal-builder'
 import { generateIncomeStatement } from '@/lib/reports/income-statement'
 import { generateTrialBalance } from '@/lib/reports/trial-balance'
+import { calculateOveravskrivningar } from '@/lib/bokslut/reserves/overavskrivningar-calculator'
 
 interface ChainableMock {
   from: ReturnType<typeof vi.fn>
@@ -138,6 +143,15 @@ function makeSupabase(opts: {
 
 beforeEach(() => {
   vi.clearAllMocks()
+  vi.mocked(calculateOveravskrivningar).mockResolvedValue({
+    status: 'not_applicable',
+    proposal: null,
+    warning: null,
+    currentReserve: 0,
+    currentPeriodChange: 0,
+    targetReserve: 0,
+    maximumSignedChange: 0,
+  })
   // Zero result so the builder doesn't propose a new avsättning: keeps the
   // 21xx balance stable at the trial-balance value, which makes the latent
   // tax math testable in isolation.
@@ -211,6 +225,80 @@ describe('buildDispositionsProposal: K3 framework', () => {
     expect(bolagsskatt?.amount).toBe(154_500)
   })
 
+  it('includes excess depreciation in the periodiseringsfond and tax bases', async () => {
+    vi.mocked(generateIncomeStatement).mockResolvedValue({
+      net_result: 1_000_000,
+    } as Awaited<ReturnType<typeof generateIncomeStatement>>)
+    vi.mocked(calculateOveravskrivningar).mockResolvedValue({
+      status: 'ready',
+      proposal: {
+        kind: 'overavskrivningar',
+        label: 'Överavskrivningar',
+        description: 'Skillnad mellan bokförd och skattemässig avskrivning.',
+        amount: 100_000,
+        signedAmount: 100_000,
+        lines: [
+          { account_number: '8853', debit_amount: 100_000, credit_amount: 0 },
+          { account_number: '2153', debit_amount: 0, credit_amount: 100_000 },
+        ],
+        warnings: [],
+      },
+      warning: null,
+      currentReserve: 0,
+      currentPeriodChange: 0,
+      targetReserve: 100_000,
+      maximumSignedChange: 100_000,
+    })
+
+    const supabase = makeSupabase({ entityType: 'aktiebolag', accountingFramework: 'k2' })
+    const result = await buildDispositionsProposal(
+      supabase as unknown as Parameters<typeof buildDispositionsProposal>[0],
+      'co',
+      'fp1',
+    )
+
+    const avsattning = result.proposals.find((p) => p.kind === 'periodiseringsfond_avsattning')
+    const bolagsskatt = result.proposals.find((p) => p.kind === 'bolagsskatt')
+    expect(avsattning?.amount).toBe(225_000)
+    expect(bolagsskatt?.amount).toBe(139_050)
+  })
+
+  it('includes a pending 2153 increase in the K3 latent tax proposal', async () => {
+    vi.mocked(calculateOveravskrivningar).mockResolvedValue({
+      status: 'ready',
+      proposal: {
+        kind: 'overavskrivningar',
+        label: 'Överavskrivningar',
+        description: 'Skillnad mellan bokförd och skattemässig avskrivning.',
+        amount: 10_000,
+        signedAmount: 10_000,
+        lines: [
+          { account_number: '8853', debit_amount: 10_000, credit_amount: 0 },
+          { account_number: '2153', debit_amount: 0, credit_amount: 10_000 },
+        ],
+        warnings: [],
+      },
+      warning: null,
+      currentReserve: 0,
+      currentPeriodChange: 0,
+      targetReserve: 10_000,
+      maximumSignedChange: 10_000,
+    })
+
+    const supabase = makeSupabase({ entityType: 'aktiebolag', accountingFramework: 'k3' })
+    const result = await buildDispositionsProposal(
+      supabase as unknown as Parameters<typeof buildDispositionsProposal>[0],
+      'co',
+      'fp1',
+    )
+
+    const latentTax = result.proposals.find((p) => p.kind === 'uppskjuten_skatt')
+    expect(latentTax?.amount).toBe(22_660)
+    expect(latentTax?.computation).toEqual(
+      expect.objectContaining({ untaxedReserves: 110_000, target2240: 22_660 }),
+    )
+  })
+
   it('does NOT add an uppskjuten_skatt proposal for K2 aktiebolag', async () => {
     const supabase = makeSupabase({ entityType: 'aktiebolag', accountingFramework: 'k2' })
     const result = await buildDispositionsProposal(

lib/bokslut/__tests__/overavskrivningar-calculator.test.ts

@@ -0,0 +1,261 @@
+import { beforeEach, describe, expect, it, vi } from 'vitest'
+import type { Asset, TrialBalanceRow } from '@/types'
+
+vi.mock('@/lib/bokslut/assets/asset-service', () => ({
+  listAssets: vi.fn(),
+}))
+
+vi.mock('@/lib/bokslut/assets/depreciation-engine', () => ({
+  proposeAnnualPostings: vi.fn(),
+}))
+
+vi.mock('@/lib/reports/trial-balance', () => ({
+  generateTrialBalance: vi.fn(),
+}))
+
+import { listAssets } from '@/lib/bokslut/assets/asset-service'
+import { proposeAnnualPostings } from '@/lib/bokslut/assets/depreciation-engine'
+import { generateTrialBalance } from '@/lib/reports/trial-balance'
+import { calculateOveravskrivningar } from '../reserves/overavskrivningar-calculator'
+
+const PERIOD = {
+  id: 'period-2026',
+  period_start: '2026-01-01',
+  period_end: '2026-12-31',
+}
+
+function makeAsset(overrides: Partial<Asset> = {}): Asset {
+  return {
+    id: 'asset-1',
+    user_id: 'user-1',
+    company_id: 'company-1',
+    name: 'Production equipment',
+    category: 'equipment',
+    acquisition_date: '2026-01-15',
+    acquisition_cost: 100_000,
+    salvage_value: 0,
+    useful_life_months: 60,
+    depreciation_method: 'linear',
+    bas_asset_account: '1220',
+    bas_accumulated_account: '1229',
+    bas_expense_account: '7832',
+    restvarde_target: null,
+    disposed_at: null,
+    disposed_proceeds: null,
+    disposed_proceeds_vat: 0,
+    disposed_vat_treatment: null,
+    jamkning_amount: 0,
+    jamkning_remaining_months: null,
+    jamkning_total_months: null,
+    jamkning_original_input_vat: null,
+    k3_components: null,
+    notes: null,
+    created_at: '2026-01-15T00:00:00Z',
+    updated_at: '2026-01-15T00:00:00Z',
+    ...overrides,
+  }
+}
+
+function row(
+  accountNumber: string,
+  values: Partial<TrialBalanceRow> = {},
+): TrialBalanceRow {
+  return {
+    account_number: accountNumber,
+    account_name: accountNumber,
+    account_class: Number(accountNumber[0]),
+    opening_debit: 0,
+    opening_credit: 0,
+    period_debit: 0,
+    period_credit: 0,
+    closing_debit: 0,
+    closing_credit: 0,
+    ...values,
+  }
+}
+
+function makeSupabase(periods = [PERIOD]) {
+  const builder: Record<string, unknown> = {}
+  builder.select = vi.fn(() => builder)
+  builder.eq = vi.fn(() => builder)
+  builder.lte = vi.fn(() => builder)
+  builder.order = vi.fn(() => builder)
+  builder.limit = vi.fn(async () => ({ data: periods, error: null }))
+  return {
+    from: vi.fn(() => builder),
+  }
+}
+
+function mockTrialBalance(rows: TrialBalanceRow[]) {
+  vi.mocked(generateTrialBalance).mockResolvedValue({
+    rows,
+    totalDebit: 0,
+    totalCredit: 0,
+    isBalanced: true,
+  })
+}
+
+function mockPostedDepreciation(asset: Asset) {
+  vi.mocked(proposeAnnualPostings).mockResolvedValue({
+    fiscalPeriod: { ...PERIOD, name: '2026' },
+    items: [
+      {
+        asset,
+        amount: 20_000,
+        netBookValueAfter: 80_000,
+        proRated: false,
+        existingScheduleId: 'schedule-1',
+        existingJournalEntryId: 'entry-1',
+      },
+    ],
+    totalAmount: 20_000,
+  })
+}
+
+beforeEach(() => {
+  vi.clearAllMocks()
+})
+
+describe('calculateOveravskrivningar', () => {
+  it('proposes the 8853/2153 bridge after planned depreciation is posted', async () => {
+    const asset = makeAsset()
+    vi.mocked(listAssets).mockResolvedValue([asset])
+    mockPostedDepreciation(asset)
+    mockTrialBalance([
+      row('1220', { period_debit: 100_000, closing_debit: 100_000 }),
+      row('1229', { period_credit: 20_000, closing_credit: 20_000 }),
+    ])
+
+    const result = await calculateOveravskrivningar({
+      supabase: makeSupabase() as never,
+      companyId: 'company-1',
+      fiscalPeriod: PERIOD,
+      entityType: 'aktiebolag',
+    })
+
+    // 30-rule residual 70,000 beats 20-rule residual 80,000. Book value is
+    // 80,000, so 10,000 is bridged through the untaxed reserve.
+    expect(result.status).toBe('ready')
+    expect(result.selectedRule).toBe('30-regeln')
+    expect(result.targetReserve).toBe(10_000)
+    expect(result.proposal?.signedAmount).toBe(10_000)
+    expect(result.proposal?.lines.map((line) => line.account_number)).toEqual([
+      '8853',
+      '2153',
+    ])
+  })
+
+  it('requires a release when the existing reserve exceeds the lawful target', async () => {
+    const asset = makeAsset({
+      acquisition_date: '2020-01-01',
+      acquisition_cost: 100_000,
+    })
+    vi.mocked(listAssets).mockResolvedValue([asset])
+    mockPostedDepreciation(asset)
+    mockTrialBalance([
+      row('1220', { opening_debit: 100_000, closing_debit: 100_000 }),
+      row('1229', { opening_credit: 60_000, closing_credit: 80_000 }),
+      row('2153', { opening_credit: 30_000, closing_credit: 30_000 }),
+    ])
+
+    const result = await calculateOveravskrivningar({
+      supabase: makeSupabase() as never,
+      companyId: 'company-1',
+      fiscalPeriod: PERIOD,
+      entityType: 'aktiebolag',
+    })
+
+    expect(result.targetReserve).toBe(20_000)
+    expect(result.proposal?.signedAmount).toBe(-10_000)
+    expect(result.proposal?.required).toBe(true)
+    expect(result.proposal?.lines.map((line) => line.account_number)).toEqual([
+      '2153',
+      '8853',
+    ])
+  })
+
+  it('fails closed when the asset register does not reconcile to 12xx', async () => {
+    const asset = makeAsset()
+    vi.mocked(listAssets).mockResolvedValue([asset])
+    mockTrialBalance([
+      row('1220', { closing_debit: 90_000 }),
+      row('1229', { closing_credit: 20_000 }),
+    ])
+
+    const result = await calculateOveravskrivningar({
+      supabase: makeSupabase() as never,
+      companyId: 'company-1',
+      fiscalPeriod: PERIOD,
+      entityType: 'aktiebolag',
+    })
+
+    expect(result.status).toBe('blocked')
+    expect(result.warning).toContain('stämmer inte')
+    expect(result.proposal).toBeNull()
+    expect(proposeAnnualPostings).not.toHaveBeenCalled()
+  })
+
+  it('waits until current-period planned depreciation is posted', async () => {
+    const asset = makeAsset()
+    vi.mocked(listAssets).mockResolvedValue([asset])
+    vi.mocked(proposeAnnualPostings).mockResolvedValue({
+      fiscalPeriod: { ...PERIOD, name: '2026' },
+      items: [
+        {
+          asset,
+          amount: 20_000,
+          netBookValueAfter: 80_000,
+          proRated: false,
+          existingJournalEntryId: null,
+        },
+      ],
+      totalAmount: 20_000,
+    })
+    mockTrialBalance([row('1220', { closing_debit: 100_000 })])
+
+    const result = await calculateOveravskrivningar({
+      supabase: makeSupabase() as never,
+      companyId: 'company-1',
+      fiscalPeriod: PERIOD,
+      entityType: 'aktiebolag',
+    })
+
+    expect(result.status).toBe('blocked')
+    expect(result.warning).toContain('planenliga avskrivningarna först')
+  })
+
+  it('does not propose a second optional increase after one was posted this period', async () => {
+    const asset = makeAsset()
+    vi.mocked(listAssets).mockResolvedValue([asset])
+    mockPostedDepreciation(asset)
+    mockTrialBalance([
+      row('1220', { period_debit: 100_000, closing_debit: 100_000 }),
+      row('1229', { period_credit: 20_000, closing_credit: 20_000 }),
+      row('2153', { period_credit: 5_000, closing_credit: 5_000 }),
+    ])
+
+    const result = await calculateOveravskrivningar({
+      supabase: makeSupabase() as never,
+      companyId: 'company-1',
+      fiscalPeriod: PERIOD,
+      entityType: 'aktiebolag',
+    })
+
+    expect(result.maximumSignedChange).toBe(5_000)
+    expect(result.currentPeriodChange).toBe(5_000)
+    expect(result.proposal).toBeNull()
+  })
+
+  it('does not calculate or query assets for a sole trader', async () => {
+    const result = await calculateOveravskrivningar({
+      supabase: makeSupabase() as never,
+      companyId: 'company-1',
+      fiscalPeriod: PERIOD,
+      entityType: 'enskild_firma',
+    })
+
+    expect(result.status).toBe('not_applicable')
+    expect(listAssets).not.toHaveBeenCalled()
+    expect(generateTrialBalance).not.toHaveBeenCalled()
+  })
+})

lib/bokslut/__tests__/overavskrivningar-service.test.ts

@@ -2,6 +2,7 @@ import { describe, it, expect } from 'vitest'
 import {
   compute30Rule,
   compute20Rule,
+  compute20RuleForFiscalPeriods,
   pickLowerResidual,
   proposeOveravskrivningar,
   OVERAVSKRIVNING_30_RULE,
@@ -31,15 +32,48 @@ describe('compute20Rule', () => {
       // current year, year-1, year-2, year-3, year-4
       acquisitionCostByYearOffset: [100_000, 100_000, 100_000, 100_000, 100_000],
     })
-    // residuals: 100×(5/5) + 100×(4/5) + 100×(3/5) + 100×(2/5) + 100×(1/5) = 100+80+60+40+20 = 300
+    // The acquisition period gets the first 20% deduction. Residuals are
-    expect(result.minimumResidual).toBe(300_000)
+    // therefore 80 + 60 + 40 + 20 + 0 = 200.
+    expect(result.minimumResidual).toBe(200_000)
   })
 
   it('skips cohorts where no acquisitions happened', () => {
     const result = compute20Rule({
       acquisitionCostByYearOffset: [50_000, 0, 0, 0, 0],
     })
-    expect(result.minimumResidual).toBe(50_000)
+    expect(result.minimumResidual).toBe(40_000)
+  })
+
+  it('pro-rates shortened fiscal periods', () => {
+    const result = compute20RuleForFiscalPeriods({
+      acquisitionCostByPeriod: [100_000, 100_000],
+      fiscalPeriodMonths: [6, 12],
+    })
+    // Current cohort: 10% deducted. Prior cohort: 30% cumulative.
+    expect(result.minimumResidual).toBe(160_000)
+  })
+})
+
+describe('compute30Rule: fiscal period length', () => {
+  it('pro-rates the 30% rate for a six-month period', () => {
+    const result = compute30Rule({
+      openingBookValue: 100_000,
+      additions: 0,
+      disposals: 0,
+      fiscalPeriodMonths: 6,
+    })
+    expect(result.minimumResidual).toBe(85_000)
+    expect(result.maxAllowedAccumulated).toBe(15_000)
+  })
+
+  it('never produces a negative tax base when proceeds exceed the basis', () => {
+    const result = compute30Rule({
+      openingBookValue: 10_000,
+      additions: 0,
+      disposals: 20_000,
+    })
+    expect(result.base).toBe(0)
+    expect(result.minimumResidual).toBe(0)
   })
 })
 
@@ -69,6 +103,7 @@ describe('proposeOveravskrivningar', () => {
     expect(result!.lines[0].debit_amount).toBe(25_000)
     expect(result!.lines[1].account_number).toBe('2153')
     expect(result!.lines[1].credit_amount).toBe(25_000)
+    expect(result!.signedAmount).toBe(25_000)
     expect(result!.warnings).toHaveLength(0)
   })
 
@@ -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', () => {
+  it('rounds fractional input to öre', () => {
-    const result = proposeOveravskrivningar({ additionalAmount: 1234.7 })
+    const result = proposeOveravskrivningar({ additionalAmount: 1234.567 })
-    expect(result!.amount).toBe(1_235)
+    expect(result!.amount).toBe(1_234.57)
-    expect(result!.lines[0].debit_amount).toBe(1_235)
+    expect(result!.lines[0].debit_amount).toBe(1_234.57)
-    expect(result!.lines[1].credit_amount).toBe(1_235)
+    expect(result!.lines[1].credit_amount).toBe(1_234.57)
   })
 
   it('uses building accounts 8852/2152 when category=building', () => {

lib/bokslut/dispositions-proposal-builder.ts

@@ -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
+  // latent tax. Credits add to reserves and debits remove them.
-  // removes (debit 21xx).
   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)

lib/bokslut/reserves/overavskrivningar-calculator.ts

@@ -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)
+}

lib/bokslut/reserves/overavskrivningar-service.ts

@@ -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
+/** 30-rule (huvudregel, IL 18 kap 13 §): restvärde minst 70 % av ingående
- *  bokfört värde + årets anskaffningar − årets försäljningar och utrangeringar). */
+ *  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 base = Math.max(0, input.openingBookValue + input.additions - input.disposals)
-  const minimumResidual = Math.round(base * OVERAVSKRIVNING_30_RULE * 100) / 100
+  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
+ * skattemässigt restvärde är anskaffningskostnaden minus 20 % per tolvmånadersperiod,
- * från år (innevarande − offset).
+ * 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.
+  return compute20RuleForFiscalPeriods({
-  // ageInYears 0 = current year (residual 100 %), 4 = oldest still-live (20 %).
+    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++) {
+  for (let offset = 0; offset < input.acquisitionCostByPeriod.length; offset++) {
-    const cost = input.acquisitionCostByYearOffset[offset] ?? 0
+    const cost = input.acquisitionCostByPeriod[offset] ?? 0
-    const remainingFraction = (OVERAVSKRIVNING_20_RULE_YEARS - offset) / OVERAVSKRIVNING_20_RULE_YEARS
+    const elapsedMonths = input.fiscalPeriodMonths
-    residual += cost * remainingFraction
+      .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,
   }
 }

lib/bokslut/types.ts

@@ -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[]
 }