feat(reports): bokslutsbilagor, the pärm per räkenskapsår (Reko bilagor, PR 4) (#1874)

* feat(reports): bokslutsbilagor, the pärm per räkenskapsår (Reko bilagor, PR 4) One bilaga per balance account as of the balansdag: IB, movement and UB from the trial balance, what it was reconciled against, the difference, the sign-off with who, when and note, and every attached file with its SHA-256; the closing checklist as the first page. JSON and PDF through /api/reports/bokslutsbilagor, in the reports library and on the Avstämning page, and written into every period folder of the full archive. Built from the attested rows, never by recomputing live status. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz * fix(reports): load the pärm renderer on demand in the full archive so PDF stubs elsewhere keep working Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz * fix(reconciliation): neutral rail dot for a manual account that is merely not attested yet An unsigned manual account without a system specification has nothing to compare against, so an amber dot read as a problem on every balance account of a freshly migrated company. Neutral until it is signed or a specification differs. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-08-25 09:35:02 +02:00
parent c62321988b
commit 9ce1ebc65f
17 changed files with 1257 additions and 1 deletions
@@ -1197,3 +1197,4 @@ One line per decision: `[YYYY-MM-DD] <decision>: <why>`. Appended by agents and
 [2026-08-24] Manual reconciliation adapter (Reko bilagor, PR 1) computes the ledger side per fiscal period via generateTrialBalance (IB + movement through the balansdag), never as an all-history sumAccountBalance: year-end posts an opening_balance verifikat that re-books every balance account in the new year, so an all-history sum counts a closed year twice. Reskontra/semesterskuld specifications are "per idag" (open items now), labeled so in the bridge; a per-date reskontra is a follow-up. A typed external_balance is accepted only on manual accounts without a system specification (EXTERNAL_BALANCE_NOT_ALLOWED elsewhere): letting a stated number override the bank, Skatteverket or the reskontra would hide the very difference the sign-off exists to record.
 [2026-08-24] Reconciliation underlag (Reko bilagor, PR 2) is its own table (account_reconciliation_attachments) scoped by (company, account_key, through_date), not extra columns on document_attachments: that table's link is a verifikat and its WORM version chain is about digitized receipts, while a bilaga belongs to a balansdag and may be attached before the sign-off exists. Files stay in the `documents` bucket under `documents/<company>/reconciliation/...` so the bucket's company-scoped RLS applies unchanged; removal is a stamp (never a delete, BFL 7 kap.) enforced by trigger; the full archive copies the files into `bilagor/` with a hash manifest. No v1 API endpoints in this PR on purpose: the concurrent reconciliation-residual work edits the v1 route loader, spec snapshot and scopes, and files cannot be uploaded by an agent anyway.
 [2026-08-24] Bokslut checklist (Reko bilagor, PR 3) keeps the item catalogue in code and only the per-period state in bokslut_checklist_items: steps the system can judge (drafts, voucher gaps, trial balance, sign-offs through balansdagen, reskontra tie-outs) are computed live every time and a stored row only overrides them, so the checklist never claims a state the ledger contradicts; manual steps (inventering, osäkra fordringar, dispositioner) are what the konsult ticks. Mutable on purpose (a late verifikat reopens a step), no DELETE policy. The missing-fiscal-year check is a pure helper reused by the readiness warnings and the SIE import result; the non-adjacent previous_period_id fix is #1849 and is not duplicated here.
+[2026-08-24] Bokslutsbilagor pärm (Reko bilagor, PR 4) is generated from the sign-off rows, the trial balance through balansdagen and the attachment rows, never by recomputing each account's live status: the bilaga documents what was attested (numbers as they stood at sign-off, who, when, note) plus the files with their SHA-256, which is what a kvalitetskontroll reads. Whole period only (a bilaga is per balansdag), PDF-only export, written into every period folder of the full archive as JSON + PDF; an archive run has no acting user, so the checklist's readiness-derived items are left as stored there.