feat(dimensions): PR1 substrate — SIE-native registry + dimensions JSONB on journal lines (#857)

* feat(dimensions): substrate — SIE-native registry + dimensions JSONB on journal lines (PR1)

Implements phase 1 of dev_docs/dimensions_implementation_plan.md:

- New company-native registry tables: dimensions (= SIE #DIM/#UNDERDIM,
  seeded is_system 1=Kostnadsställe / 6=Projekt via ensure_company_dimensions,
  nullable bare firm_id) and dimension_values (= #OBJEKT), full RLS incl.
  DELETE, audit + updated_at triggers, guard triggers (system dims undeletable,
  sie_dim_no immutable, values referenced by posted lines archive-not-delete).
- journal_entry_lines.dimensions jsonb NOT NULL DEFAULT '{}' as the single
  source of truth ({sie_dim_no: object_code}), CHECK object-typed, GIN
  (jsonb_path_ops) + partial expression indexes on dims 1/6. Inherits posted-
  line immutability from the existing trigger with zero new triggers.
- Backfill: representation copy of legacy cost_center/project text into the
  JSONB map (trigger-disabled, schema_sync precedent); legacy cost_centers/
  projects registry rows copied into dimension_values; inactive placeholder
  values for orphaned free-text codes.
- Dual-write: engine buildLineInserts + storno/correction/date-move now derive
  cost_center/project mirrors from the map via lib/bookkeeping/dimension-resolver.ts
  (normalizeLineDimensions / lineDimensionColumns); reversal copies dims.
- CreateJournalEntryLineInput + shared Zod line schema gain a dimensions bag
  (cost_center/project stay as deprecated aliases); pending-ops voucher lines
  coerce it.
- CI ratchet: direct-jel-insert check in no-new-antipatterns.mjs — inserts into
  journal_entry_lines outside sanctioned writers fail CI.
- pg-real suite: registry RLS/guards/retention, ensure_company_dimensions
  tenant guard, dims frozen on posted lines, CHECK enforcement (13 tests).

Non-breaking: companies without dimensions see zero change; no UI yet.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(dimensions): address review findings — canonical keys, boundary-validated staged bags, migration guidance

- normalizeLineDimensions canonicalizes numeric keys ('01' -> '1') so
  leading-zero keys can't split values or miss the cost_center/project mirrors
  (PR Agent finding).
- New coerceDimensionsBag() in dimension-resolver is the single boundary
  validator for untyped staged payloads, enforcing the same constraints as the
  Zod line schema (string-only values, 1-40 chars, no SIE-framing chars,
  canonical keys). pending-operations normalizeVoucherLines now uses it —
  staged payloads can no longer bypass API-layer validation via numeric
  coercion (compliance-swarm V2.2/V1.2.5/PI1.1, Swedish review finding 4).
- Migration backfill comment now spells out the exact conditions under which
  the trigger-disable pattern is defensible (BFL 5:5 / BFNAR 2013:2) and what
  a future reviewer must verify before reusing it (Swedish review finding 2).
- 10 new resolver tests incl. reversal-parity (empty bag + aliases ==
  alias-only) proving the reverseEntry and storno paths normalize identically
  (PR Agent finding 1).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(dimensions): round-2 review — shared Zod schema, transactional backfill, empty-string guard

- DimensionsBagSchema now lives in dimension-resolver as the single source of
  truth; CreateJournalEntryLineSchema and coerceDimensionsBag both delegate to
  it, so the API layer and the staged pending-operations path provably cannot
  drift (compliance-swarm V2.2). coerceDimensionsBag switches to whole-bag
  semantics: any invalid entry rejects the bag, exactly like the API schema.
- Migration backfill now runs DISABLE TRIGGER / UPDATE / ENABLE TRIGGER inside
  one transaction — the ACCESS EXCLUSIVE lock from ALTER TABLE holds until
  COMMIT, so no concurrent writer can slip an unguarded line write into the
  window during a live apply (compliance-swarm V1.2, Swedish review finding 1).
- NULLIF guard: empty-string legacy mirrors can no longer mint {"n":""}
  entries the resolver would interpret as "cleared" (PR Agent round-2 edge).
- COMMENT ON dimensions.resets_annually documenting the SIE4 #IB/#OIB
  semantics the PR2+ export path must honour (Swedish review finding 2).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

lib/core/bookkeeping/storno-service.ts

@@ -6,6 +6,7 @@ import type {
   JournalEntryLine,
 } from '@/types'
 import { validateBalance, getNextVoucherNumber } from '@/lib/bookkeeping/engine'
+import { normalizeLineDimensions, lineDimensionColumns } from '@/lib/bookkeeping/dimension-resolver'
 import { backfillStandardBASAccounts } from '@/lib/bookkeeping/account-backfill'
 import { resolvePeriodStatusForDate } from '@/lib/core/bookkeeping/period-service'
 import {
@@ -271,22 +272,25 @@ export async function correctEntry(
     throw new BookkeepingDatabaseError('create_reversal_entry', reversalError?.message)
   }
 
-  // Insert reversed lines (swap debit and credit)
-  const reversalLineInserts = originalLines.map((line, index) => ({
-    journal_entry_id: reversalEntry.id,
-    account_number: line.account_number,
-    account_id: line.account_id || null,
-    debit_amount: Math.round((Number(line.credit_amount) || 0) * 100) / 100,
-    credit_amount: Math.round((Number(line.debit_amount) || 0) * 100) / 100,
-    currency: line.currency || 'SEK',
-    amount_in_currency: line.amount_in_currency ? -Number(line.amount_in_currency) : null,
-    exchange_rate: line.exchange_rate || null,
-    line_description: `Storno: ${line.line_description || ''}`,
-    tax_code: line.tax_code || null,
-    cost_center: line.cost_center || null,
-    project: line.project || null,
-    sort_order: index,
-  }))
+  // Insert reversed lines (swap debit and credit, preserve dimensions)
+  const reversalLineInserts = originalLines.map((line, index) => {
+    const dimensions = normalizeLineDimensions(line)
+    return {
+      journal_entry_id: reversalEntry.id,
+      account_number: line.account_number,
+      account_id: line.account_id || null,
+      debit_amount: Math.round((Number(line.credit_amount) || 0) * 100) / 100,
+      credit_amount: Math.round((Number(line.debit_amount) || 0) * 100) / 100,
+      currency: line.currency || 'SEK',
+      amount_in_currency: line.amount_in_currency ? -Number(line.amount_in_currency) : null,
+      exchange_rate: line.exchange_rate || null,
+      line_description: `Storno: ${line.line_description || ''}`,
+      tax_code: line.tax_code || null,
+      dimensions,
+      ...lineDimensionColumns(dimensions),
+      sort_order: index,
+    }
+  })
 
   const { error: reversalLinesError } = await supabase
     .from('journal_entry_lines')
@@ -352,23 +356,26 @@ export async function correctEntry(
     correctedEntry = newEntry
 
     // Insert corrected lines
-    const correctedLineInserts = correctedLines.map((line, index) => ({
-      journal_entry_id: correctedEntry.id,
-      account_number: line.account_number,
-      account_id: accountIdMap.get(line.account_number) || null,
-      debit_amount: Math.round((line.debit_amount || 0) * 100) / 100,
-      credit_amount: Math.round((line.credit_amount || 0) * 100) / 100,
-      currency: line.currency || 'SEK',
-      amount_in_currency: line.amount_in_currency
-        ? Math.round(line.amount_in_currency * 100) / 100
-        : null,
-      exchange_rate: line.exchange_rate || null,
-      line_description: line.line_description || null,
-      tax_code: line.tax_code || null,
-      cost_center: line.cost_center || null,
-      project: line.project || null,
-      sort_order: index,
-    }))
+    const correctedLineInserts = correctedLines.map((line, index) => {
+      const dimensions = normalizeLineDimensions(line)
+      return {
+        journal_entry_id: correctedEntry.id,
+        account_number: line.account_number,
+        account_id: accountIdMap.get(line.account_number) || null,
+        debit_amount: Math.round((line.debit_amount || 0) * 100) / 100,
+        credit_amount: Math.round((line.credit_amount || 0) * 100) / 100,
+        currency: line.currency || 'SEK',
+        amount_in_currency: line.amount_in_currency
+          ? Math.round(line.amount_in_currency * 100) / 100
+          : null,
+        exchange_rate: line.exchange_rate || null,
+        line_description: line.line_description || null,
+        tax_code: line.tax_code || null,
+        dimensions,
+        ...lineDimensionColumns(dimensions),
+        sort_order: index,
+      }
+    })
 
     const { error: correctedLinesError } = await supabase
       .from('journal_entry_lines')
@@ -526,6 +533,7 @@ export async function recordateEntry(
         line.amount_in_currency != null ? Number(line.amount_in_currency) : undefined,
       exchange_rate: line.exchange_rate != null ? Number(line.exchange_rate) : undefined,
       tax_code: line.tax_code || undefined,
+      dimensions: line.dimensions || undefined,
       cost_center: line.cost_center || undefined,
       project: line.project || undefined,
     }))