feat(expenses): repay utlägg from the bank line (#2333)

* feat(expenses): repay utlägg from the bank line

The transfer that repays a person's registered utlägg is now booked from
the bank inbox (or one click on Hem) instead of ahead of it: the payout RPC
takes the unbooked bank transaction, requires an SEK outflow equal to the
claims' total to the öre, posts liability D / 19xx K, marks the claims paid
and links the row in one locked transaction. The same transfer can no
longer be booked twice (once by "Betala ut", once by categorising the row).

- create_expense_payout_batch(..., p_transaction_id): old signature dropped
  so a 6-argument call cannot become ambiguous; refusals TX_NOT_FOUND,
  TX_ALREADY_BOOKED, TX_CURRENCY, TX_AMOUNT_MISMATCH
- POST /api/transactions/[id]/match-expense-payout { claim_ids }
- lib/expenses/expense-payout-candidates: pure per-person grouping and
  outflow pairing (one person per amount; shared totals are skipped)
- Hem suggested matches gain kind 'expense_payout'; the inbox row gets a
  primary "Bokför återbetalning av utlägg till {name}" and a two-leg confirm
- PAYOUT_ERROR_MESSAGES shared by both payout routes

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01P8YsvPqjfGxGZUkGeBVUWQ

* feat(expenses): close the utlägg gaps: claim picker, foreign VAT, enskild firma

- "Matcha mot utlägg" in the inbox row menu: pick the person and the
  receipts a transfer covers when the exact-amount pairing missed it. The
  picked sum must equal the row to the öre; the same RPC books it.
- A foreign receipt defaults VAT to 0 in the Underlag dialog with a note:
  foreign VAT is not deductible on 2641.
- Enskild firma: a claim on 2018 is egen insättning, not a debt. Excluded
  from Att göra, the attention resource, suggestions and the picker; a
  payout for it debits 2013 (eget uttag), never 2018. Copy in the pane and
  the dialog says so.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01P8YsvPqjfGxGZUkGeBVUWQ

---------

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>

components/transactions/TransactionInboxCard.tsx

@@ -72,6 +72,10 @@ interface TransactionInboxCardProps {
   /** Open the existing-verifikat matcher: link the bank tx to an already-booked
    *  voucher (salary, Fortnox import, manual entry) with no new bokföring. */
   onOpenMatchVoucher?: (transaction: TransactionWithInvoice) => void
+  /** Open the utlägg picker: book this outflow as the repayment of chosen
+   *  registered claims (sum must equal the row). Passed only while the company
+   *  has open claims, so the item never shows for the companies without any. */
+  onOpenMatchExpense?: (transaction: TransactionWithInvoice) => void
   /** Open the attach-underlag dialog: pin an inbox document or a fresh upload
    *  to the transaction (the tx→doc mirror of the Documents view's matcher). */
   onOpenAttachDocument?: (transaction: TransactionWithInvoice) => void
@@ -116,6 +120,7 @@ export default function TransactionInboxCard({
   onOpenMatchInvoicePicker,
   onOpenSplitMatch,
   onOpenMatchVoucher,
+  onOpenMatchExpense,
   onOpenAttachDocument,
   onDetachDocument,
   onOpenCategoryDialog,
@@ -184,6 +189,9 @@ export default function TransactionInboxCard({
   // Skatteverkets ROT/RUT-utbetalning for an open begäran: same 1-click
   // shortcut as an invoice match, confirmed in its own dialog.
   const hasRotRutPayoutMatch = !!transaction.potential_rot_rut_payout && !transaction.journal_entry_id
+  // A transfer that repays one person's registered utlägg to the öre: same
+  // 1-click shortcut, confirmed in its own dialog.
+  const hasExpensePayoutMatch = !!transaction.potential_expense_payout && !transaction.journal_entry_id
   const isUncategorized = transaction.is_business === null && !transaction.journal_entry_id
   const selectable = isUncategorized && canWrite
   // Unbooked rows are still actionable (match, split, edit, categorize): that
@@ -207,7 +215,9 @@ export default function TransactionInboxCard({
         })
       : hasRotRutPayoutMatch
         ? t('match_rot_rut_payout_btn', { name: transaction.potential_rot_rut_payout!.name })
-        : null
+        : hasExpensePayoutMatch
+          ? t('match_expense_payout_btn', { name: transaction.potential_expense_payout!.claimant_name })
+          : null
 
   // Primary action: invoice/supplier-invoice match keeps the 1-click
   // shortcut; otherwise the user opens the template picker. Rendered as the
@@ -221,7 +231,7 @@ export default function TransactionInboxCard({
   // Manual invoice-match affordance. Hidden once an auto-detected match is
   // already shown as the primary button: having both makes the row noisy.
   const showInvoiceMatchButton =
-    isUnbooked && !hasInvoiceMatch && !hasSupplierInvoiceMatch && !hasRotRutPayoutMatch
+    isUnbooked && !hasInvoiceMatch && !hasSupplierInvoiceMatch && !hasRotRutPayoutMatch && !hasExpensePayoutMatch
 
   const invoiceMatchLabel = isIncome
     ? 'Matcha mot kundfaktura'
@@ -238,6 +248,7 @@ export default function TransactionInboxCard({
   // invoice match was auto-detected: the user may want to point the bank line at
   // an existing salary/Fortnox/manual voucher instead of confirming a payment.
   const showMatchVoucherItem = isUnbooked && !!onOpenMatchVoucher
+  const showMatchExpenseItem = isUnbooked && !isIncome && !!onOpenMatchExpense && !hasExpensePayoutMatch
   // "Matcha mot underlag": pin an inbox doc / fresh upload to the tx. The
   // tx→doc mirror of the Documents view's "Matcha mot transaktion".
   const showAttachDocumentItem = isUnbooked && canWrite && !!onOpenAttachDocument
@@ -260,7 +271,7 @@ export default function TransactionInboxCard({
   const showIgnoreItem = isUnbooked && isImportedTransaction(transaction) && !!onIgnore
   const showDeleteItem = canDelete && !!onDelete
   const showOverflowMenu =
-    showInvoiceMatchButton || showMatchVoucherItem || showAttachDocumentItem || showSplitItem || showEditItem || showMoveAccountItem || showIgnoreItem || showDeleteItem
+    showInvoiceMatchButton || showMatchVoucherItem || showMatchExpenseItem || showAttachDocumentItem || showSplitItem || showEditItem || showMoveAccountItem || showIgnoreItem || showDeleteItem
 
   // Pre-migration history row (ISO dates compare lexically): most likely
   // corresponds to an already-imported verifikat, so it carries a quiet
@@ -444,6 +455,17 @@ export default function TransactionInboxCard({
                       {t('match_voucher_btn')}
                     </DropdownMenuItem>
                   )}
+                  {showMatchExpenseItem && (
+                    <DropdownMenuItem
+                      onClick={(e) => {
+                        e.stopPropagation()
+                        onOpenMatchExpense!(transaction)
+                      }}
+                    >
+                      <FileSearch className="h-4 w-4" />
+                      {t('match_expense_btn')}
+                    </DropdownMenuItem>
+                  )}
                   {showAttachDocumentItem && (
                     <DropdownMenuItem
                       onClick={(e) => {