fix(transactions): repair pre-#1990 stranded rows through a dry-run-first, per-company RPC (#2350)

* fix(transactions): repair pre-#1990 stranded rows through a dry-run-first, per-company RPC

Rows marked as business before categorize failed closed (#1990) but never
given a verifikat sit as is_business = true with no anchor in any of the
three booking locations. The worklist predicate is is_business IS NULL, so
they are unbooked and invisible: silent missing lopande bokforing.

repair_stranded_transactions(p_company_id, p_dry_run, p_skip_locked,
p_actor, p_correlation_id) lists the stranded shape (dry run, default) or,
for one company, resets the same triple the engine's storno path resets
(is_business, category, reconciliation_method) so the rows return to Att
bokfora. The UPDATE re-asserts the full predicate in the same statement,
never touches a journal entry, and writes one BankTransactionStrandedRepaired
behandlingshistorik event per row in the same transaction. service_role
only; a write needs a company id and an actor.

scripts/repair-stranded-categorized-transactions.ts prints the per-company
breakdown split by sandbox and lock state, and writes only after a typed
confirmation that repeats the row count. The prod run is a founder decision
per company and is not part of this change.

Refs #2057

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_016xry8E1FuYbbedbwvZAxLv

* fix(transactions): leave locked-period rows alone by default in the stranded-row repair

Swedish compliance review on #2350: a row returned to Att bokfora inside a
locked or closed period cannot be booked in place (BFL 5 kap 5 § keeps
closed periods on the rattelse track), so reopening it for triage must be
an explicit operator choice. p_skip_locked now defaults to true; the script
lists those rows and resets them only with --include-locked. The pg test
covers both the default and the explicit override.

Refs #2350

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_016xry8E1FuYbbedbwvZAxLv

---------

Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>

DECISIONS.md

@@ -1623,4 +1623,5 @@ One line per decision: `[YYYY-MM-DD] <decision>: <why>`. Appended by agents and
 [2026-09-06] Recurring invoice month phase (yearly in February, quarterly Feb/May/Aug/Nov) is exposed as a first/next invoice date (start_date on create, next_run_date on update; web dialog + MCP), not the reporter's "months offset" dropdown: an offset is a derived value relative to now that changes meaning when the interval changes, while the date maps one-to-one onto the next_run_date column that already anchors the phase, so no migration and no per-interval range rules. A date off the day_of_month grid is refused (400) instead of normalized, because the cron advances from the due date and an off-grid first run would drift back to day_of_month on the second run.
 [2026-09-06] Voucher series names live on the existing Verifikationsserier list in settings, not a separate group: the list already enumerates the letters in use, and a name belongs next to the letter it names. Rows are the union of used, configured and named letters so a freshly assigned series can be named before its first verifikat.
 [2026-09-06] Declined the request to import only SIE accounts with IB, UB or saldo <> 0: an inactive account is a harmless row in the chart, and dropping accounts breaks re-imports of later years that reference them. The chart imports whole.
+[2026-09-06] Issue #2057 (pre-#1990 stranded rows, is_business = true with no verifikat anchor, invisible in Att bokfora): repaired through a service_role-only RPC repair_stranded_transactions(p_company_id, p_dry_run, p_skip_locked, p_actor) driven by scripts/repair-stranded-categorized-transactions.ts, not a script-side UPDATE and not a worklist predicate change. PostgREST cannot re-assert the three NOT EXISTS anchor legs inside an UPDATE, so a select-then-update script could clobber a row booked in between; the RPC re-checks is_transaction_booked() in the same statement and writes one BankTransactionStrandedRepaired behandlingshistorik event per row in the same transaction. Widening the att-bokfora predicate to "not booked" was rejected: is_business IS NULL is load-bearing (lockPeriod guard, badges, idx_transactions_company_unbooked, RPCs, MCP), the 2026-08-27 decision chose fail-closed over a fourth state, and a predicate change would resurface every company's rows at once with no per-company decision and no audit record. The write is dry-run by default, needs one company id plus an actor, skips sandbox companies unless asked, and skips rows in locked or closed periods unless asked (Swedish review on PR #2350: a row returned to Att bokfora there cannot be booked in place, BFL 5 kap 5 §, so reopening it for triage is an explicit choice). The prod run waits for the founder's go per company.
 [2026-09-06] reverseEntry releases the bank rows of a reversed verifikat through one RPC, release_reversed_entry_transactions (migration 20260906172540): a single data-modifying CTE nulls the pointer column (journal_entry_id, is_business, category, reconciliation_method) of every transaction that pointed at the reversed entry AND drops those rows' transaction_voucher_links to other verifikat (a residual booking's role 'other' anchor to the small residual verifikat, #2061, Option B of the issue). Chosen over teaching each role-blind gate (bulk_book_transactions' junction EXISTS, fetchJunctionLinkedTxIds behind the unmatched list, is_transaction_booked(), the reconciliation bridge) the bank_line-only rule: that forks the meaning of "booked" per surface and keeps counting a row as matched while the ledger explains a few kronor of it. First cut was two PostgREST statements (read ids, reset, delete); CodeRabbit's point that a failed read or a link created between the reset and the delete recreates the half-anchored row was right, so the reset and the drop moved into one statement under the UPDATE's row locks. SECURITY INVOKER so RLS and the writer-role trigger apply exactly as to the direct statements. Links to the reversed entry itself stay with the engine's junction cleanup (bulk-book N=1 writes a pointer and a bank_line row to the same entry). The residual verifikat stays posted and surfaces as unmatched, which is honest because its main sibling is gone. The 2026-08-29 bank_line-only re-booking guards stay as defense for rows left behind earlier; measured 2026-09-06 on prod, zero non-bank_line junction rows exist, so nothing needs repair. transaction_voucher_links is a mutable reconciliation index (ON DELETE CASCADE from both sides, plain member delete policy, koppla-bort deletes it freely), not rakenskapsinformation, so a hard delete does not touch the BFL audit chain.