fix(bookkeeping): a following year's own IB no longer blocks nollställ, and a re-dated räkenskapsår gets the right name (#2286)
Customer report (Aisen & Adison AB, 2026-09-03): Fortnox years 2024-2026
imported first, then the first year 2022/2023 backfilled. Two bugs surfaced.
1. The backfilled year was saved as "Räkenskapsår 2027": CreatePeriodDialog
seeds the next forward year and kept that name when the user re-dated the
form. The name now follows the typed dates until the user edits the name
(fiscalYearName exported from suggest-fiscal-period).
2. Nollställ of the backfilled year was refused with next_year_dependency
because 2024 carried an opening-balance verifikat. Any IB in the next year
counted as reliance, so a backfilled year could never be reset, while a
next year WITHOUT an IB (whose balansrapport really rolls from this year)
was allowed. Migration 20260904163000 redefines fiscal_year_reset_snapshot:
the block fires only when the next year is locked, closed or has its own
closing entry; a bokslut-generated IB is still refused via this year's
closing_entry_id (year_end_state). The snapshot returns next_period
{id, name, has_opening_balances} and the dialog states that the following
year's IB stays as it is.
pg-real: reset-fiscal-year.pg.test.ts pins the narrowed guard (closed next
year, next year with closing entry, next year with its own IB survives the
reset untouched).
Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Jakob Wennberg
Claude Fable 5.1
Jakob Wennberg
Claude Fable 5.1
parent
db289e3bdc
commit
9618bab273
@@ -0,0 +1,270 @@
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-- Fiscal-year reset: a following year's own opening balances are not reliance.
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--
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-- Customer report 2026-09-03 (Aisen & Adison AB): Fortnox years 2024-2026
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-- imported first (2024 got its IB from the file's #IB), then the first year
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-- 2022/2023 was backfilled by SIE import, which relinked 2024 onto it and
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-- resynced 2024's IB. Resetting the backfilled year was then refused with
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-- next_year_dependency ("ett senare rakenskapsar bygger pa det har arets
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-- utgaende balanser"), although nothing in 2024 was derived from the books
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-- in this system: its IB is its own verifikat with the SIE file as underlag,
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-- and it survives the reset unchanged. The old check treated ANY IB in the
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-- next year (opening_balance_entry_id / opening_balances_set) as reliance,
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-- which made every backfilled year permanently un-resettable, while a next
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-- year WITHOUT an IB, whose balansrapport really does roll from this year's
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-- books, was allowed. Reliance is structural: the next year is locked,
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-- closed, or has its own closing entry (finalised on top of this year), or
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-- this year has a closing entry (year_end_state), which is the only way an
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-- IB in the next year is generated from this year's books.
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--
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-- Same function, same guards otherwise. The snapshot now also returns
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-- next_period {id, name, has_opening_balances} so the preview can state
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-- that the following year's IB is left as it is.
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CREATE OR REPLACE FUNCTION public.fiscal_year_reset_snapshot(
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p_company_id uuid,
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p_period_id uuid
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)
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RETURNS jsonb
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LANGUAGE plpgsql
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SECURITY DEFINER
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SET search_path TO 'public'
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AS $function$
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DECLARE
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v_period record;
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v_next record;
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v_blockers jsonb := '[]'::jsonb;
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v_lock_through date;
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v_arsred integer;
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v_vat integer;
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v_agi integer;
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v_vouchers integer;
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v_docs integer;
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v_start_ym text;
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v_end_ym text;
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v_xref integer;
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v_rotrut integer;
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BEGIN
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SELECT id, name, period_start, period_end, is_closed, locked_at,
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closing_entry_id, opening_balance_entry_id
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INTO v_period
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FROM public.fiscal_periods
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WHERE id = p_period_id
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AND company_id = p_company_id;
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IF NOT FOUND THEN
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RETURN jsonb_build_object('ok', false, 'code', 'FISCAL_YEAR_RESET_NOT_FOUND');
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END IF;
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IF v_period.is_closed THEN
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v_blockers := v_blockers || jsonb_build_array(jsonb_build_object('code', 'period_closed'));
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END IF;
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IF v_period.locked_at IS NOT NULL THEN
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v_blockers := v_blockers || jsonb_build_array(jsonb_build_object('code', 'period_locked'));
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END IF;
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SELECT bookkeeping_locked_through
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INTO v_lock_through
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FROM public.company_settings
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WHERE company_id = p_company_id;
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IF v_lock_through IS NOT NULL AND v_lock_through >= v_period.period_start THEN
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v_blockers := v_blockers || jsonb_build_array(jsonb_build_object(
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'code', 'company_lock_date', 'date', to_char(v_lock_through, 'YYYY-MM-DD')
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));
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END IF;
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IF v_period.closing_entry_id IS NOT NULL THEN
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v_blockers := v_blockers || jsonb_build_array(jsonb_build_object('code', 'year_end_state'));
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END IF;
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SELECT (SELECT count(*) FROM public.arsredovisning_submissions
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WHERE company_id = p_company_id AND fiscal_period_id = p_period_id)
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+ (SELECT count(*) FROM public.arsredovisning_signature_requests
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WHERE company_id = p_company_id AND fiscal_period_id = p_period_id)
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INTO v_arsred;
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IF v_arsred > 0 THEN
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v_blockers := v_blockers || jsonb_build_array(jsonb_build_object(
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'code', 'arsredovisning_state', 'count', v_arsred
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));
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END IF;
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-- Later-year dependency: chain lookup first, then date-based fallback
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-- (mirrors findNextPeriod / scripts/undo-year-end-closing.ts). The next
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-- year blocks the reset only when it has been FINALISED on top of this
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-- year: locked, closed, or carrying its own closing entry. An opening
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-- balance verifikat in the next year is not reliance: the dominant
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-- migration shape (import the first year with its own #IB, later backfill
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-- the year before it) always leaves an IB there, and that IB is its own
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-- verifikat with its own underlag, which the reset leaves untouched and
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-- reports back as next_period.has_opening_balances so the UI can say so.
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-- An IB generated by this year's bokslut is still refused, via
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-- closing_entry_id on THIS period (year_end_state above).
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SELECT id, name, is_closed, locked_at, closing_entry_id,
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opening_balance_entry_id
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INTO v_next
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FROM public.fiscal_periods
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WHERE company_id = p_company_id
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AND previous_period_id = p_period_id
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LIMIT 1;
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IF NOT FOUND THEN
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SELECT id, name, is_closed, locked_at, closing_entry_id,
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opening_balance_entry_id
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INTO v_next
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FROM public.fiscal_periods
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WHERE company_id = p_company_id
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AND period_start = v_period.period_end + 1
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LIMIT 1;
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END IF;
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IF v_next.id IS NOT NULL AND (
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v_next.is_closed
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OR v_next.locked_at IS NOT NULL
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OR v_next.closing_entry_id IS NOT NULL
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) THEN
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v_blockers := v_blockers || jsonb_build_array(jsonb_build_object('code', 'next_year_dependency'));
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END IF;
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-- Cross-year rättelse/storno chains: an entry OUTSIDE the year whose
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-- correction_of_id / reverses_id / reversed_by_id points INTO the year.
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-- Deleting the target fires the FK's ON DELETE SET NULL as an UPDATE on
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-- the referrer; enforce_journal_entry_immutability refuses that on a
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-- posted referrer (the delete escape hatch covers only TG_OP = 'DELETE'),
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-- and on a draft it would silently sever the rättelse chain. Either way
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-- the year has been relied upon: refuse up front, so the preview and the
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-- execution agree (mirrors the delete_last_voucher reference check,
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-- 20260528120600).
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SELECT count(*) INTO v_xref
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FROM public.journal_entries outside
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WHERE outside.company_id = p_company_id
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AND outside.fiscal_period_id <> p_period_id
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AND EXISTS (
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SELECT 1 FROM public.journal_entries inside
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WHERE inside.company_id = p_company_id
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AND inside.fiscal_period_id = p_period_id
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AND inside.id IN (outside.correction_of_id, outside.reverses_id, outside.reversed_by_id)
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);
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IF v_xref > 0 THEN
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v_blockers := v_blockers || jsonb_build_array(jsonb_build_object(
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'code', 'cross_year_reference', 'count', v_xref
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));
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END IF;
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-- VAT declared evidence. Skatteverket declaration state cannot be observed
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-- reliably from this database (the final signature happens at SKV), so
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-- every local trace counts and unparsable workflow keys fail closed. Same
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-- conservative posture as company_migration_reset (20260818224000).
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v_start_ym := to_char(v_period.period_start, 'YYYYMM');
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v_end_ym := to_char(v_period.period_end, 'YYYYMM');
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SELECT (SELECT count(*) FROM public.journal_entries
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WHERE company_id = p_company_id
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AND fiscal_period_id = p_period_id
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AND source_type = 'vat_settlement'
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AND status IN ('posted', 'reversed'))
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+ (SELECT count(*) FROM public.skatteverket_api_audit_log
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WHERE company_id = p_company_id
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AND outcome = 'ok'
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AND endpoint IN ('declaration/lock', 'declaration/submit')
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AND (redovisningsperiod IS NULL
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OR (redovisningsperiod >= v_start_ym AND redovisningsperiod <= v_end_ym)))
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+ (SELECT count(*) FROM public.extension_data
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WHERE company_id = p_company_id
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AND extension_id = 'skatteverket'
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AND key LIKE 'submission\_%' ESCAPE '\'
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AND (substring(key FROM 12) !~ '^[0-9]{6}$'
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OR (substring(key FROM 12) >= v_start_ym AND substring(key FROM 12) <= v_end_ym)))
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INTO v_vat;
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IF v_vat > 0 THEN
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v_blockers := v_blockers || jsonb_build_array(jsonb_build_object(
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'code', 'vat_declared', 'count', v_vat
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));
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END IF;
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-- AGI declared evidence for months inside the year.
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SELECT count(*) INTO v_agi
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FROM public.agi_declarations
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WHERE company_id = p_company_id
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AND (submitted_at IS NOT NULL OR status IN ('submitted', 'accepted', 'rejected'))
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AND make_date(period_year, period_month, 1)
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BETWEEN date_trunc('month', v_period.period_start)::date AND v_period.period_end;
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IF v_agi > 0 THEN
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v_blockers := v_blockers || jsonb_build_array(jsonb_build_object(
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'code', 'agi_declared', 'count', v_agi
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));
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END IF;
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-- ROT/RUT reliance: a begäran om utbetalning that has reached Skatteverket
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-- (submitted, or decided: paid/partially_paid/rejected) is external
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-- reliance in the same category as VAT/AGI. Its links into the year are
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-- ON DELETE SET NULL, so without this guard the reset would silently erase
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-- the bokföring behind a filed and possibly decided myndighetsärende.
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-- 'generated' (file never uploaded) and 'cancelled' do not block.
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SELECT count(*) INTO v_rotrut
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FROM public.rot_rut_payout_requests r
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WHERE r.company_id = p_company_id
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AND r.status IN ('submitted', 'paid', 'partially_paid', 'rejected')
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AND (
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EXISTS (
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SELECT 1 FROM public.journal_entries je
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WHERE je.id = r.settlement_journal_entry_id
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AND je.fiscal_period_id = p_period_id
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)
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OR EXISTS (
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SELECT 1
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FROM public.rot_rut_payout_request_items ri
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JOIN public.invoices inv ON inv.id = ri.invoice_id
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JOIN public.journal_entries je ON je.id = inv.journal_entry_id
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WHERE ri.request_id = r.id
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AND je.fiscal_period_id = p_period_id
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)
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);
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IF v_rotrut > 0 THEN
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v_blockers := v_blockers || jsonb_build_array(jsonb_build_object(
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'code', 'rot_rut_state', 'count', v_rotrut
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));
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END IF;
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SELECT count(*) INTO v_vouchers
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FROM public.journal_entries
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WHERE company_id = p_company_id
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AND fiscal_period_id = p_period_id;
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SELECT count(*) INTO v_docs
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FROM public.document_attachments da
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WHERE da.journal_entry_id IN (
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SELECT je.id FROM public.journal_entries je
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WHERE je.company_id = p_company_id AND je.fiscal_period_id = p_period_id)
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OR da.journal_entry_line_id IN (
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SELECT jel.id
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FROM public.journal_entry_lines jel
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JOIN public.journal_entries je ON je.id = jel.journal_entry_id
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WHERE je.company_id = p_company_id AND je.fiscal_period_id = p_period_id);
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RETURN jsonb_build_object(
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'ok', true,
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'eligible', jsonb_array_length(v_blockers) = 0,
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'blockers', v_blockers,
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'period', jsonb_build_object(
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'id', v_period.id,
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'name', v_period.name,
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'period_start', to_char(v_period.period_start, 'YYYY-MM-DD'),
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'period_end', to_char(v_period.period_end, 'YYYY-MM-DD')
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),
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'counts', jsonb_build_object(
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'vouchers', v_vouchers,
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'documents_to_detach', v_docs
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),
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'next_period', CASE
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WHEN v_next.id IS NULL THEN NULL
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ELSE jsonb_build_object(
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'id', v_next.id,
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'name', v_next.name,
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'has_opening_balances', v_next.opening_balance_entry_id IS NOT NULL
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)
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END
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);
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END;
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$function$;
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REVOKE ALL ON FUNCTION public.fiscal_year_reset_snapshot(uuid, uuid)
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FROM PUBLIC, anon, authenticated;
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COMMENT ON FUNCTION public.fiscal_year_reset_snapshot(uuid, uuid) IS
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'Internal fail-closed eligibility snapshot for reset_fiscal_year. Not client-callable. next_year_dependency fires only on a locked/closed/closed-by-entry following year; a following year''s own opening balances are reported in next_period, not treated as reliance.';
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Reference in New Issue
Block a user