fix(reports): stop driving report queries from the unfiltered journal_entry_lines side (#971)

* fix(reports): drive report line queries from journal_entries, not the unfiltered lines side

Every report generator fetched journal_entry_lines with a
journal_entries!inner(...) embed and put the tenant filter on the
embedded side (.eq('journal_entries.company_id', ...)). PostgREST
compiles that to a correlated INNER JOIN LATERAL with a parameterized
LIMIT inside, which blocks join reordering: Postgres walked the ENTIRE
journal_entry_lines table (603k rows, all tenants) per report query.
Measured in production: 13.6 s vs 2.7 ms for the equivalent plain join,
against Supabase's 8 s statement_timeout; nightly cloud backups failed
for 5 of 11 companies on 2026-07-09 and a GL report 500'd.

Introduce lib/bookkeeping/entry-lines.ts with a shared two-step fetch:

1. fetch matching journal_entries (id + caller-selected columns)
   filtered by company_id / fiscal_period_id / status / entry_date /
   source_type, paginated via fetchAllRows;
2. fetch journal_entry_lines with .in('journal_entry_id', chunk) in
   chunks of 100 ids (URL-length safety), paginated per chunk;
3. reattach the parent entry to each line under the embed's key shape
   (line.journal_entries = {...}, aliasable) and sort lines by id
   ascending to preserve the old .order('id') semantics.

Converted call sites (selected columns and filters preserved):
trial-balance (x2), general-ledger, journal-register, sie-export
(reuses its existing entry list via fetchLinesByEntryIds),
vat-declaration, dimension-pnl, opening-balances, monthly-breakdown,
periodisk-sammanstallning, rc-basis-gaps (sibling-line fetch now also
chunked), ar-reconciliation, supplier-reconciliation,
bank-reconciliation, asset-service (x2), bolagsskatt-calculator,
sarskild-loneskatt-calculator.

Tests: unit tests for the helper (chunk size, reattachment shape,
forced id/journal_entry_id columns, empty result, cross-chunk sort,
error propagation); existing report/reconciliation/bokslut test mocks
updated to the two-step query shape, preserving every assertion about
report output.

From the 2026-07-09 production log triage.

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

* fix(reports): stop echoing raw error messages from the general-ledger route

The catch handler returned err.message to the client in
details.reason; internal error strings (SQL fragments, table names,
timeout messages) must not reach the browser. The error is already
logged server-side with the request id, so the client envelope keeps
only the REPORT_GENERATION_FAILED code.

From the 2026-07-09 production log triage.

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

---------

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

lib/bokslut/__tests__/asset-service.test.ts

@@ -342,11 +342,13 @@ describe('updateAsset: acquisition-basis correction guard', () => {
 
   /**
    * Minimal Supabase mock that captures the final UPDATE payload. updateAsset's
-   * correction guard touches three tables:
+   * correction guard touches four tables:
    *   - 'assets'                 → getAsset (.maybeSingle) and the update (.single)
    *   - 'depreciation_schedules' → hasPostedDepreciation (1st call, head {count})
    *                                then hasManualDepreciationPosted (2nd call,
    *                                .select('journal_entry_id') → {data})
+   *   - 'journal_entries'        → hasManualDepreciationPosted entries step of the
+   *                                two-step entry-lines fetch (lib/bookkeeping/entry-lines.ts)
    *   - 'journal_entry_lines'    → hasManualDepreciationPosted ledger scan → {data}
    */
   function mockForUpdate(
@@ -382,11 +384,32 @@ describe('updateAsset: acquisition-basis correction guard', () => {
             )
           return chain
         }
+        if (table === 'journal_entries') {
+          // Entries step of the two-step fetch: derive the entry ids from the
+          // line fixtures so the chunked line query has ids to ask for.
+          const entryIds = [
+            ...new Set((opts.accumulatedCredits ?? []).map((l) => l.journal_entry_id)),
+          ]
+          const chain: Record<string, unknown> = {}
+          chain.select = vi.fn(() => chain)
+          chain.eq = vi.fn(() => chain)
+          chain.order = vi.fn(() => chain)
+          chain.range = vi.fn(() => chain)
+          chain.then = (resolve: (v: unknown) => void) =>
+            resolve({
+              data: entryIds.length > 0 ? entryIds.map((id) => ({ id })) : [{ id: 'entry-none' }],
+              error: null,
+            })
+          return chain
+        }
         if (table === 'journal_entry_lines') {
           const chain: Record<string, unknown> = {}
           chain.select = vi.fn(() => chain)
           chain.eq = vi.fn(() => chain)
           chain.gt = vi.fn(() => chain)
+          chain.in = vi.fn(() => chain)
+          chain.order = vi.fn(() => chain)
+          chain.range = vi.fn(() => chain)
           chain.then = (resolve: (v: unknown) => void) =>
             resolve({ data: opts.accumulatedCredits ?? [], error: null })
           return chain

lib/bokslut/__tests__/sarskild-loneskatt-calculator.test.ts

@@ -5,19 +5,24 @@ import {
 } from '../tax-provision/sarskild-loneskatt-calculator'
 
 function makeSupabaseWithPensionLines(rows: Array<{ debit_amount: number; credit_amount: number }>) {
-  const builder = {
-    select: vi.fn(),
-    eq: vi.fn(),
-    gte: vi.fn(),
-    lte: vi.fn(),
-    then: undefined as unknown as (resolve: (v: { data: unknown; error: unknown }) => void) => void,
+  // The calculator uses the two-step entry-lines fetch
+  // (lib/bookkeeping/entry-lines.ts): call 1 reads journal_entries, call 2
+  // reads journal_entry_lines for those entry ids.
+  const responses: Array<{ data: unknown; error: unknown }> = [
+    { data: [{ id: 'entry-1' }], error: null },
+    { data: rows, error: null },
+  ]
+  let call = 0
+  const makeBuilder = () => {
+    const result = responses[call++] ?? { data: null, error: null }
+    const b: Record<string, unknown> = {}
+    for (const m of ['select', 'eq', 'in', 'gte', 'lte', 'order', 'range']) {
+      b[m] = vi.fn().mockReturnValue(b)
+    }
+    b.then = (resolve: (v: { data: unknown; error: unknown }) => void) => resolve(result)
+    return b
   }
-  builder.select.mockReturnValue(builder)
-  builder.eq.mockReturnValue(builder)
-  builder.gte.mockReturnValue(builder)
-  builder.lte.mockReturnValue(builder)
-  builder.then = (resolve) => resolve({ data: rows, error: null })
-  return { from: vi.fn().mockReturnValue(builder) } as unknown as Parameters<
+  return { from: vi.fn().mockImplementation(() => makeBuilder()) } as unknown as Parameters<
     typeof calculateSarskildLoneskatt
   >[0]
 }