fix(reports): stop double-counting arets resultat on open years (#1401)

* fix(reports): stop double-counting arets resultat on open years

The balance sheet computed the synthetic Arets resultat section purely
from class 3-8 rows while 2099's posted balance already sat inside the
class 2 Eget kapital sections. When a resultatavslut was posted to 2099
on an open period with its counter-line outside class 3-8 (class 0/9 or
missing class), the result was counted twice and the report raised a
false imbalance whose differens equaled the 2099 balance.

The period-result filter now takes every row NOT in class 1-2, written
as a negated range so null/undefined account_class rows are included.
The invisible counter-line of a mangled resultatavslut then offsets
inside the period result and 2099 is never counted twice, while a
genuinely untransferred prior-year result still produces a real
differens and the existing diagnosis still fires.

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

* docs: record balance-sheet residual classification decision (#1333)

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

---------

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

lib/reports/__tests__/balance-sheet.test.ts

@@ -181,6 +181,64 @@ describe('generateBalanceSheet', () => {
     expect(report.total_equity_liabilities).toBe(32500)
   })
 
+  it('does not double-count arets resultat when a resultatavslut on 2099 has its counter-line outside class 3-8 (issue #1333)', async () => {
+    // Production shape from issue #1333: a resultatavslut was posted on an
+    // open year, crediting 2099 with the year's result while the counter-line
+    // landed on a class 9 account. 2099 already carries the result inside the
+    // class 2 sections; the synthetic "Arets resultat" section must not add it
+    // again. The class 9 row offsets the class 3-8 net so periodResult is 0.
+    mockTrialBalance.mockResolvedValue({
+      rows: [
+        makeRow({ account_number: '1930', account_name: 'Företagskonto', account_class: 1, closing_debit: 105000, closing_credit: 0 }),
+        makeRow({ account_number: '2010', account_name: 'Eget kapital', account_class: 2, closing_credit: 100000, closing_debit: 0 }),
+        makeRow({ account_number: '2099', account_name: 'Årets resultat', account_class: 2, closing_credit: 5000, closing_debit: 0 }),
+        makeRow({ account_number: '3001', account_name: 'Försäljning', account_class: 3, closing_credit: 5000, closing_debit: 0 }),
+        makeRow({ account_number: '9999', account_name: 'Motkonto resultatavslut', account_class: 9, closing_debit: 5000, closing_credit: 0 }),
+      ],
+      totalDebit: 110000,
+      totalCredit: 110000,
+      isBalanced: true,
+    })
+
+    const report = await generateBalanceSheet(supabase, 'company-1', 'period-1')
+
+    expect(report.total_assets).toBe(105000)
+    expect(report.total_equity_liabilities).toBe(105000)
+    // No synthetic section: 2099 already holds the result inside Eget kapital
+    const syntheticSection = report.equity_liability_sections.find(s => s.title === 'Årets resultat')
+    expect(syntheticSection).toBeUndefined()
+    const equitySection = report.equity_liability_sections.find(s => s.title === 'Eget kapital')!
+    expect(equitySection.subtotal).toBe(105000)
+    expect(report.imbalance_diagnosis).toBeUndefined()
+    expect(mockFindUntransferred).not.toHaveBeenCalled()
+  })
+
+  it('includes rows with null account_class in the period result so they offset a mangled resultatavslut', async () => {
+    // Same shape as above but the counter-line sits on an account whose
+    // class could not be resolved (null). The negated class 1-2 filter must
+    // keep it in the period result so the resultatavslut self-cancels.
+    mockTrialBalance.mockResolvedValue({
+      rows: [
+        makeRow({ account_number: '1930', account_name: 'Företagskonto', account_class: 1, closing_debit: 105000, closing_credit: 0 }),
+        makeRow({ account_number: '2010', account_name: 'Eget kapital', account_class: 2, closing_credit: 100000, closing_debit: 0 }),
+        makeRow({ account_number: '2099', account_name: 'Årets resultat', account_class: 2, closing_credit: 5000, closing_debit: 0 }),
+        makeRow({ account_number: '3001', account_name: 'Försäljning', account_class: 3, closing_credit: 5000, closing_debit: 0 }),
+        makeRow({ account_number: '0999', account_name: 'Motkonto utan klass', account_class: null as unknown as number, closing_debit: 5000, closing_credit: 0 }),
+      ],
+      totalDebit: 110000,
+      totalCredit: 110000,
+      isBalanced: true,
+    })
+
+    const report = await generateBalanceSheet(supabase, 'company-1', 'period-1')
+
+    expect(report.total_assets).toBe(105000)
+    expect(report.total_equity_liabilities).toBe(105000)
+    expect(report.equity_liability_sections.find(s => s.title === 'Årets resultat')).toBeUndefined()
+    expect(report.imbalance_diagnosis).toBeUndefined()
+    expect(mockFindUntransferred).not.toHaveBeenCalled()
+  })
+
   it('handles negative asset balance (net credit on class 1 account)', async () => {
     mockTrialBalance.mockResolvedValue({
       rows: [

lib/reports/balance-sheet.ts

@@ -69,11 +69,17 @@ export async function generateBalanceSheet(
     'credit' // Equity/liabilities have credit normal balance
   )
 
-  // Calculate period result from income/expense accounts (class 3-8)
-  // Before year-end closing, this result lives on class 3-8 accounts and must
-  // be included in equity for the balance sheet to balance.
+  // Calculate the period result from every row OUTSIDE the balance-sheet
+  // classes (1-2), not just class 3-8. Invariant: synthetic result =
+  // everything outside the balance-sheet classes, so a resultatavslut that
+  // was posted to 2099 but whose counter-line landed on a class 0/9 or
+  // class-less account self-cancels here instead of double-counting the
+  // result (2099 already carries it inside the class 2 sections). The
+  // negated range is deliberate: it keeps null/undefined account_class rows
+  // in the result. A genuinely untransferred prior-year result still yields
+  // a real differens and the imbalance diagnosis below.
   const incomeExpenseRows = rows.filter(
-    (r) => r.account_class >= 3 && r.account_class <= 8
+    (r) => !(r.account_class >= 1 && r.account_class <= 2)
   )
   const periodResult = Math.round(
     incomeExpenseRows.reduce(