Add/ai native supp (#385)

* feat(branding): implement dynamic branding in service worker and reports

* feat(auth): enhance API key scopes and add bookkeeping write scope

- Updated transaction write scope description to include additional tools.
- Enhanced reports read scope description to reflect new functionality.
- Introduced bookkeeping write scope with relevant description.
- Updated SCOPE_GROUPS to include bookkeeping domain.
- Modified TOOL_SCOPE_MAP to include new bookkeeping operations.
- Updated validateApiKey function to return api_key_id and api_key_name for better actor attribution.

feat(tests): add unit tests for MCP resource registry

- Created tests for data resources to ensure all required fields are present.
- Added tests for resource query parsing and retrieval.

feat(resources): implement MCP resources for company and accounting data

- Added capabilities resource to expose API key capabilities based on granted scopes.
- Implemented chart of accounts resource to retrieve active BAS chart.
- Created company current resource to fetch active company details.
- Developed active fiscal period resource to check posting eligibility.
- Implemented recent activity resource to fetch latest journal entries, invoices, and transactions.
- Added VAT treatments resource to provide available VAT rates per customer type.

feat(pending-operations): introduce risk tiers for operations

- Added risk level classification for pending operations to determine auto-commit eligibility.
- Implemented functions to classify operation risk levels and identify high-risk operations.

feat(migrations): add actor model and risk tier to pending operations

- Updated pending_operations table to include actor type and risk level columns.
- Enhanced audit_log to mirror actor information for compliance.
- Modified validate_and_increment_api_key function to return actor details.
- Expanded operation types in pending_operations to include new high-risk operations.

* feat: add auto-commit functionality for low-risk pending operations

- Implemented shouldAutoCommit function to determine eligibility for auto-commit based on operation type, actor type, and company settings.
- Created commitPendingOperation function to handle execution of pending operations with consistent status updates.
- Added tests for shouldAutoCommit to cover various scenarios including high-risk operations, user actors, company opt-in status, and monetary thresholds.
- Introduced new columns in company_settings for agent_auto_commit_enabled and agent_auto_commit_max_amount to allow companies to opt-in for auto-commit functionality.
- Added SQL migration to update the database schema for new auto-commit settings.

* feat(idempotency): implement idempotency key handling for safe retries and cleanup

* feat: expand API key scopes and pending operations for bookkeeping

- Added 'suppliers:write' scope to API key scopes for supplier invoice management.
- Updated SCOPE_GROUPS to include the new 'suppliers:write' scope.
- Introduced new pending operation types for bookkeeping: close_period, lock_period, run_year_end, set_opening_balances, run_currency_revaluation, explain_voucher_gap, uncategorize_transaction, approve_supplier_invoice, credit_supplier_invoice, and convert_invoice.
- Implemented corresponding commit functions for the new operations in the pending operations module.
- Enhanced PendingOperation type to include actor model and risk level attributes.
- Added tests for new functionality, ensuring proper behavior and constraints in the database.

* feat: implement unlockPeriod functionality and related tests

* feat: add agent auto-commit settings and related functionality

* feat: add attention resource with comprehensive summary of outstanding tasks

* feat: enhance pending operations with 'committing' status and immutability checks, improve idempotency handling, and add original voucher reference for credit notes

lib/bookkeeping/invoice-entries.ts

@@ -374,7 +374,14 @@ export async function createCreditNoteJournalEntry(
   userId: string,
   creditNote: Invoice,
   entityType: EntityType = 'enskild_firma',
-  customerName?: string
+  customerName?: string,
+  /**
+   * Original voucher reference (e.g. "A-42") to embed in the JE description and
+   * line-level descriptions. BFL 5 kap. 5 § requires a correction to point back
+   * to the corrected verifikation; the invoice number alone is insufficient
+   * because it doesn't identify the entry in the verifikationsserie.
+   */
+  originalVoucherRef?: string
 ): Promise<JournalEntry | null> {
   const fiscalPeriodId = await findFiscalPeriod(supabase, companyId, creditNote.invoice_date)
   if (!fiscalPeriodId) {
@@ -384,6 +391,7 @@ export async function createCreditNoteJournalEntry(
 
   const lines: CreateJournalEntryLineInput[] = []
   const tag = invoiceTag(creditNote)
+  const lineSuffix = originalVoucherRef ? ` (avser ${originalVoucherRef})` : ''
 
   // Generate reversed revenue + VAT lines per rate group (debit side for credit notes)
   const debitLines: CreateJournalEntryLineInput[] = []
@@ -399,7 +407,7 @@ export async function createCreditNoteJournalEntry(
         ...line,
         debit_amount: Math.abs(line.credit_amount),
         credit_amount: Math.abs(line.debit_amount),
-        line_description: `Kreditfaktura ${tag}`,
+        line_description: `Kreditfaktura ${tag}${lineSuffix}`,
       })
     }
   } else {
@@ -421,7 +429,7 @@ export async function createCreditNoteJournalEntry(
         account_number: vatAccount,
         debit_amount: absVat,
         credit_amount: 0,
-        line_description: `Moms kreditfaktura ${tag}`,
+        line_description: `Moms kreditfaktura ${tag}${lineSuffix}`,
       })
     }
   }
@@ -437,10 +445,13 @@ export async function createCreditNoteJournalEntry(
     line_description: `Kreditfaktura ${tag}`,
   })
 
+  const baseDescription = buildInvoiceDescription('Kreditfaktura', creditNote.invoice_number, customerName, creditNote.id)
   const input: CreateJournalEntryInput = {
     fiscal_period_id: fiscalPeriodId,
     entry_date: creditNote.invoice_date,
-    description: buildInvoiceDescription('Kreditfaktura', creditNote.invoice_number, customerName, creditNote.id),
+    description: originalVoucherRef
+      ? `${baseDescription} (avser verifikation ${originalVoucherRef})`
+      : baseDescription,
     source_type: 'credit_note',
     source_id: creditNote.id,
     lines,