feat(arcim-migration): import the Fortnox asset register during migration (#1999)

The Fortnox migration now imports the asset register (GET /3/assets + /3/assets/types) as local register rows via createAsset: category from the type's anskaffningskonto BAS class, useful life from the source's depreciation window (K2 schablon fallback), never any journal entries (values arrived via SIE; the source's depreciated-to date is recorded in notes for review of the first proposal). Sold/scrapped/voided assets are skipped, re-runs dedupe, one bad asset counts as skipped. Gated behind FORTNOX_ASSET_SCOPES_APPROVED=false until the portal registration for integration 39254 carries the Assets scope, so hosted consents are unchanged and the wizard shows an honest skipped row.

Co-authored-by: pgronberg <pgronberg@users.noreply.github.com>

DECISIONS.md

@@ -1323,6 +1323,7 @@ One line per decision: `[YYYY-MM-DD] <decision>: <why>`. Appended by agents and
 [2026-08-27] Added `npm run check:types`, a typecheck ratchet (scripts/checks/no-new-type-errors.mjs + typecheck-baseline.json), wired into the core-build `checks` job next to check:lint. Reason: `npm test` does NOT typecheck. Vitest transpiles and discards types, so a type error passes all 18 000 tests and only surfaces in `npm run build` minutes later; that happened TWICE on 2026-08-27 (a widened errorKind union in the MCP server that lib/events/types.ts still contradicted, and an `interface` that would not assign into `Record<string, unknown>[]` because interfaces have no implicit index signature). It is not merely a faster copy of the build job: `tsc --noEmit` also covers `__tests__` files, which the Next.js build never compiles, and that is where all 539 baseline errors live. Baseline is keyed per FILE, deliberately unlike the per-RULE lint ratchet: the legacy errors are concentrated in a handful of old test files and TS2322 is common enough that a code-keyed budget would silently absorb a real regression somewhere else, whereas per-file trips the moment a previously-clean file gains an error. Verified the gate actually fires by introducing a deliberate `const x: number = 'str'` and watching it fail with the exact location, then restoring. Cost measured: 36 s cold (what CI pays, since tsconfig.tsbuildinfo is gitignored) and 4.4 s warm locally via the existing `incremental: true`. The script sets NODE_OPTIONS=--max-old-space-size=8192 because a bare tsc dies with "Ineffective mark-compacts near heap limit" on this graph after about two minutes, which reads like a hang rather than a misconfiguration; it also detects that OOM string and exits 2 with a "raise HEAP_MB" message rather than silently reporting zero errors. NOT changed: Definition of Done item 1 still says only lint + test. CI enforcement is the stronger mechanism and does not need the policy edit; adding it to DoD is a founder call.
 [2026-08-27] Dropped VAT cadence localStorage persistence from PR #1998 (kept the settings-row gate): skeptic pass refuted it twice (SSR hydration mismatch from render-phase localStorage read; persisting a cadence that deviates from moms_period keeps the filing pipeline open on the wrong period type with no downstream period-type validation). The mount-time re-seed from moms_period is the self-healing control; FyPicker already persists the rakenskapsar pick.
 [2026-08-27] Invite-only brand signup ships accepting a low-severity allowlist enumeration residual: POST /api/auth/signup returns 403 for a non-allowlisted email vs 200/400 for an allowlisted one, and the 403 short-circuits before GoTrue, so it is captcha-free and unthrottled: someone with candidate emails can test which are on a brand's allowlist. Not closed because (a) the app deliberately never holds the Turnstile secret (it lives in Supabase/GoTrue; a repo test forbids TURNSTILE_SECRET_KEY in app env), and (b) the clear "you're not invited, go to Accounted" redirect UX inherently reveals the verdict. It leaks membership of guessed emails, not the list, and no ledger/credential data. Follow-up option if it matters later: add signup-endpoint rate limiting. The related fail-OPEN (a brands-table error was read as unbranded, opening invite-only signup during a DB blip) WAS fixed: the gate now returns lookupFailed and both signup routes answer 503.
+[2026-08-27] Fortnox asset register import ships behind FORTNOX_ASSET_SCOPES_APPROVED=false: the portal registration does not carry the assets scope yet, so consents stay unchanged and the migration reports assets as skipped (scopesMissing) instead of failing, mirroring the document-scopes pattern.
 [2026-08-27] Byrå-team invite acceptance was implemented only in POST /api/team/accept, which the email+password signup flow never reaches before the dashboard (hosted requires email confirmation, so the register page gets no session to run its client-side accept, and the auth callback + onboarding recovery only knew company_invitations). A new byrå admin therefore landed on /onboarding instead of /clients. Fix: one shared server helper acceptPendingTeamInviteByToken (lib/company/pending-invites.ts), called by the route (unchanged HTTP contract), the auth callback (accepts BEFORE landing resolves, so resolveLandingDestination sees the membership and sends admins to /clients; cookie cleared on success), and acceptPendingInviteByToken (onboarding/select-company recovery, tries company then team). hasPendingInviteForEmail now checks both invite tables. No migration.
 [2026-08-28] Per-company hiding of standardmallar via new booking_template_hidden table (insert=hide, delete=unhide), not is_active or a library column: system template rows are shared globally, so per-company state must live beside them; hiding is opt-in per company and restorable in settings (user request).
 [2026-08-28] AR-PDF minus fix uses ASCII hyphen formatting, not font embedding: registering a Unicode TTF for react-pdf would change the whole document's typography and bundle size to fix one glyph; formatPdfKronor keeps built-in Helvetica and sidesteps WinAnsi's missing U+2212.