feat(agent): telemetry + CI-gate quick wins from the "AI systems that ship" audit (#677)
* feat(agent): telemetry completeness + durability, CI gates, commit_method provenance Quick wins from the "Building AI systems that ship" audit: - mcp.tool_called gains errorMessage (message_sv, truncated 500 chars) on all failure exits; new mcp.skill_loaded event on every gnubok_load_skill (all tiers) so atom usage is finally measurable - event_log: (event_type, created_at) index; cleanup cron keeps mcp.*/agent.* telemetry 180 days (delivery events stay 30) - CI: lint ratchet (npm run check:lint — 60 legacy errors baselined, fails only on NEW errors) and a pg-real coverage gate (migrations touching trigger/RPC/RLS/DEFERRABLE require a *.pg.test.ts change; escape hatch: -- pg-test: covered-by/skip) - journal_entries.commit_method CHECK widened with 'api_key'/'agent'; the MCP approve path records 'api_key' truthfully instead of 'user_accept' (agent_first_vision §8 P0-1). 'agent' is reserved — ALL MCP traffic (incl. claude.ai OAuth, whose access_token is a minted API key) authenticates as api_key today Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * feat(import): derive opening balances from prior-year #UB when SIE lacks #IB (#675) SIE files exported without #IB 0 rows (only #UB -1) previously imported with zero opening balances. getEffectiveOpeningBalances() now derives IB from prior-year UB for balance-sheet accounts when explicit #IB is absent, surfaces the derivation as an info issue in the import preview, and excludes share-capital vouchers from opening-balance detection. Detection regexes are shared between parser and importer so the two checks cannot drift. 507 lib/import tests pass. (Authored in a parallel session in this checkout; included per request.) Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * fix(review): address PR #677 bot findings — RoPA entry, execFileSync, gate scope note Triage of the compliance-swarm + Greptile findings: Applied: - .compliance/ropa.yaml: new mcp.telemetry processing activity declaring the 180-day mcp.*/agent.* retention, lawful basis, data categories, and the no-args/no-results minimisation (ISO A.8.10, GDPR Art.5(1)(c) — the retention split is now formally documented, referenced from the cron) - check-pg-test-coverage.mjs: execFileSync with argv array — no shell, so a hostile base-ref can't inject (ASVS V13.2.1); verified an injection attempt exits 2 without executing - check-pg-test-coverage.mjs: documented the PR-level (not per-migration) scope of the gate so reviewers know to check coverage per migration when a PR carries several risky migrations (Greptile P2) Acknowledged, no change: - errorMessage PII risk: messages are domain-mapped strings; event_log already persists far richer delivery payloads under the same RLS; now declared in ropa.yaml - cron error envelope: errorResponse maps to the canonical safe envelope and the endpoint is CRON_SECRET-gated - two-pass delete "partial state": TTL deletes are idempotent — the next daily run sweeps whatever a failed pass left behind - skill_loaded actorLabel/sessionId: mirrors the pre-existing mcp.tool_called payload; sessionId is the join key the analytics exist for Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Opus 4.8
Claude Opus 4.8
parent
076bb169f8
commit
bc61862e76
@@ -232,3 +232,108 @@ describe('finalizeImportRecord — 0-entry downgrade', () => {
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expect(result.success).toBe(true)
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})
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})
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describe('executeSIEImport — coverage check with derived IB (issue #675)', () => {
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// SIE type 1/2-style file: no vouchers, no #IB 0 — only #UB -1. The
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// current-year IB must be derived from #UB -1, and the derived accounts
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// must feed the coverage guard (before the fix this set was empty, so the
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// guard never inspected UB-1-only files at all).
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function makeUb1OnlyFile(): ParsedSIEFile {
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return makeParsedFile({
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openingBalances: [],
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closingBalances: [
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{ yearIndex: -1, account: '1930', amount: 37400.78 },
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{ yearIndex: -1, account: '2010', amount: -37400.78 },
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],
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vouchers: [],
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stats: {
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totalAccounts: 2,
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totalVouchers: 0,
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totalTransactionLines: 0,
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fiscalYearStart: '2024-01-01',
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fiscalYearEnd: '2024-12-31',
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},
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})
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}
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it('refuses when mappings cover none of the derived IB accounts', async () => {
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const { supabase } = createQueuedMockSupabase()
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const result = await executeSIEImport(
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supabase as unknown as SupabaseClient,
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'company-1',
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'user-1',
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makeUb1OnlyFile(),
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[makeMapping('9999', '9999')],
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{
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filename: 'ub1-only.se',
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fileContent: '#dummy',
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createFiscalPeriod: false,
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importOpeningBalances: true,
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importTransactions: true,
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},
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)
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expect(result.success).toBe(false)
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expect(result.importId).toBeNull()
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expect(result.errors.join(' ')).toMatch(/täcker inga konton/i)
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})
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it('passes the coverage guard when mappings cover the derived IB accounts', async () => {
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const { supabase, enqueueMany } = createQueuedMockSupabase()
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// Past the guard the flow proceeds: dup check → stale cleanup → pending
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// record insert → chart fetch → period-dup check → find fiscal period
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// (null → clean stop with a NON-coverage error, which is all this test
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// needs to prove).
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enqueueMany([
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{ data: null }, // checkDuplicateImport
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{ data: null }, // cleanupStaleImportRecords delete
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{ data: { id: 'imp-1' } }, // createPendingImportRecord insert
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{ data: [] }, // syncMappedAccounts chart fetch
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{ data: null }, // chart insert (missing accounts)
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{ data: null }, // checkDuplicatePeriodImport
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{ data: null }, // find existing fiscal period → stops here
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])
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const result = await executeSIEImport(
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supabase as unknown as SupabaseClient,
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'company-1',
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'user-1',
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makeUb1OnlyFile(),
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[makeMapping('1930', '1930'), makeMapping('2010', '2010')],
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{
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filename: 'ub1-only.se',
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fileContent: '#dummy',
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createFiscalPeriod: false,
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importOpeningBalances: true,
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importTransactions: true,
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},
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)
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expect(result.errors.join(' ')).not.toMatch(/täcker inga konton/i)
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expect(result.errors.join(' ')).toMatch(/No matching fiscal period found/i)
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})
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it('skips the IB accounts in the guard when importOpeningBalances is false', async () => {
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const { supabase } = createQueuedMockSupabase()
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const result = await executeSIEImport(
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supabase as unknown as SupabaseClient,
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'company-1',
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'user-1',
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makeUb1OnlyFile(),
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[makeMapping('9999', '9999')],
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{
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filename: 'ub1-only.se',
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fileContent: '#dummy',
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createFiscalPeriod: false,
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importOpeningBalances: false,
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importTransactions: true,
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},
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)
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// No vouchers + IB import disabled → sourceAccountsInFile is empty and
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// the guard does not fire (existing semantics preserved).
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expect(result.errors.join(' ')).not.toMatch(/täcker inga konton/i)
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})
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})
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@@ -0,0 +1,276 @@
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/**
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* Full-flow regression suite for issue #675.
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*
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* Some systems export SIE files without current-year #IB 0 records — the
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* opening balances exist only implicitly via the SIE continuity invariant
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* IB(year 0) = UB(year -1). executeSIEImport must derive the IB from the
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* file's #UB -1 records, create a real opening-balance entry whose voucher
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* text documents the derivation, and warn the user.
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*
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* The make-or-break line is the gate in executeSIEImport: it must open on
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* the EFFECTIVE opening balances (getEffectiveOpeningBalances), not on raw
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* parsed.openingBalances — the raw set is empty for these files.
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*/
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import { describe, it, expect, vi, beforeEach } from 'vitest'
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import { executeSIEImport } from '../sie-import'
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import { createJournalEntry } from '@/lib/bookkeeping/engine'
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import type { ParsedSIEFile, AccountMapping } from '../types'
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import type { SupabaseClient } from '@supabase/supabase-js'
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vi.mock('@/lib/bookkeeping/engine', () => ({
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createJournalEntry: vi.fn(async () => ({ id: 'ob-entry-1' })),
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reverseEntry: vi.fn(),
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}))
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// --- Helpers ---
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type QueuedResult = { data?: unknown; error?: unknown; count?: number | null }
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/**
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* Table-routing supabase mock: each table has its own FIFO of results
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* (consumed per .from(table) call), falling back to { data: null, error:
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* null } when the queue is empty. Order-independent across tables, so the
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* mock doesn't break when an unrelated query is added elsewhere in the flow.
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*/
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function buildRoutingSupabase(tableQueues: Record<string, QueuedResult[]>) {
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const queues = new Map<string, QueuedResult[]>(
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Object.entries(tableQueues).map(([k, v]) => [k, [...v]])
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)
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const makeChain = (result: { data: unknown; error: unknown; count: number | null }): unknown => {
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const handler: ProxyHandler<object> = {
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get(_target, prop) {
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if (prop === 'then') {
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return (resolve: (v: unknown) => void) => resolve(result)
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}
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return (..._args: unknown[]) => makeChain(result)
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},
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}
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return new Proxy({}, handler)
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}
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const supabase = {
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from: (table: string) => {
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const next = queues.get(table)?.shift() ?? {}
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return makeChain({
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data: next.data ?? null,
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error: next.error ?? null,
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count: next.count ?? null,
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})
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},
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rpc: async () => ({ data: null, error: null }),
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storage: {
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from: () => ({ upload: async () => ({ error: null }) }),
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},
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}
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return supabase as unknown as SupabaseClient
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}
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function makeParsedFile(overrides?: Partial<ParsedSIEFile>): ParsedSIEFile {
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return {
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header: {
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sieType: 4,
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flagga: 0,
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program: 'TestProg',
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programVersion: '1.0',
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generatedDate: '2024-01-01',
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format: 'PC8',
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companyName: 'Continuity AB',
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orgNumber: '5566778899',
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address: null,
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fiscalYears: [
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{ yearIndex: 0, start: '2024-01-01', end: '2024-12-31' },
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{ yearIndex: -1, start: '2023-01-01', end: '2023-12-31' },
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],
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currency: 'SEK',
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kontoPlanType: null,
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},
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accounts: [
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{ number: '1930', name: 'Företagskonto' },
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{ number: '2010', name: 'Eget kapital' },
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],
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// Issue #675 shape: no #IB 0 at all — only prior-year IB/UB and current UB.
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openingBalances: [{ yearIndex: -1, account: '1930', amount: 9483.08 }],
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closingBalances: [
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{ yearIndex: -1, account: '1930', amount: 37400.78 },
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{ yearIndex: -1, account: '2010', amount: -37400.78 },
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{ yearIndex: 0, account: '1930', amount: 160406.0 },
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{ yearIndex: 0, account: '2010', amount: -160406.0 },
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],
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resultBalances: [],
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vouchers: [],
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issues: [],
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stats: {
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totalAccounts: 2,
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totalVouchers: 0,
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totalTransactionLines: 0,
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fiscalYearStart: '2024-01-01',
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fiscalYearEnd: '2024-12-31',
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},
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...overrides,
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}
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}
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function makeMapping(source: string, target: string): AccountMapping {
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return {
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sourceAccount: source,
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sourceName: `Account ${source}`,
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targetAccount: target,
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targetName: `Target ${target}`,
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confidence: 1,
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matchType: 'exact',
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isOverride: false,
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}
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}
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function standardQueues() {
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return {
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sie_imports: [
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{ data: null }, // checkDuplicateImport — no duplicate
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{}, // cleanupStaleImportRecords delete
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{ data: { id: 'imp-1' } }, // createPendingImportRecord insert
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{ data: null }, // checkDuplicatePeriodImport — no duplicate
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// finalizeImportRecord updates ride on defaults
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],
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chart_of_accounts: [
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{
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// syncMappedAccounts paged fetch — both accounts already exist
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data: [
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{ account_number: '1930', account_name: 'Företagskonto' },
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{ account_number: '2010', account_name: 'Eget kapital' },
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],
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},
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],
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fiscal_periods: [
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{ data: { id: 'fp-1' } }, // find existing fiscal period
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{ data: { opening_balances_set: false, opening_balance_entry_id: null } }, // IB-block check
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// link update + resync next-period lookup ride on defaults (null)
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],
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journal_entries: [
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{ count: 0 }, // companyHasPriorActivity — first-ever import
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],
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}
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}
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const standardOptions = {
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filename: 'continuity.se',
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fileContent: '#dummy',
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createFiscalPeriod: false,
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importOpeningBalances: true,
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importTransactions: true,
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updateAccountNames: false,
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}
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const standardMappings = [makeMapping('1930', '1930'), makeMapping('2010', '2010')]
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// --- Tests ---
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describe('executeSIEImport — derived IB from #UB -1 (issue #675)', () => {
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beforeEach(() => {
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vi.clearAllMocks()
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})
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it('creates the opening-balance entry from #UB -1 when #IB 0 is missing', async () => {
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const supabase = buildRoutingSupabase(standardQueues())
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const result = await executeSIEImport(
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supabase,
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'company-1',
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'user-1',
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makeParsedFile(),
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standardMappings,
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standardOptions,
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)
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expect(result.errors).toEqual([])
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expect(result.success).toBe(true)
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expect(result.openingBalanceEntryId).toBe('ob-entry-1')
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expect(result.journalEntriesCreated).toBe(1)
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expect(result.warnings.join(' ')).toMatch(/kontinuitetsprincipen/)
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expect(createJournalEntry).toHaveBeenCalledTimes(1)
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const input = vi.mocked(createJournalEntry).mock.calls[0][3]
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expect(input.source_type).toBe('opening_balance')
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expect(input.fiscal_period_id).toBe('fp-1')
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expect(input.entry_date).toBe('2024-01-01')
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expect(input.description).toBe(
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'Ingående balanser från SIE-import (härledda från föregående års utgående balans)'
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)
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expect(input.lines).toEqual([
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{ account_number: '1930', debit_amount: 37400.78, credit_amount: 0, line_description: 'IB 1930' },
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{ account_number: '2010', debit_amount: 0, credit_amount: 37400.78, line_description: 'IB 2010' },
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])
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})
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it('uses the plain description and no continuity warning for explicit #IB 0', async () => {
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const supabase = buildRoutingSupabase(standardQueues())
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const parsed = makeParsedFile({
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openingBalances: [
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{ yearIndex: 0, account: '1930', amount: 37400.78 },
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{ yearIndex: 0, account: '2010', amount: -37400.78 },
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],
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})
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const result = await executeSIEImport(
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supabase,
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'company-1',
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'user-1',
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parsed,
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standardMappings,
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standardOptions,
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)
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expect(result.success).toBe(true)
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expect(result.warnings.join(' ')).not.toMatch(/kontinuitetsprincipen/)
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const input = vi.mocked(createJournalEntry).mock.calls[0][3]
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expect(input.description).toBe('Ingående balanser från SIE-import')
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})
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it('respects the continuation guard — no derived IB when the company has prior activity', async () => {
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const queues = standardQueues()
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queues.journal_entries = [{ count: 5 }] // posted entries exist
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const supabase = buildRoutingSupabase(queues)
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const result = await executeSIEImport(
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supabase,
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'company-1',
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'user-1',
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makeParsedFile(),
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standardMappings,
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standardOptions,
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)
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expect(createJournalEntry).not.toHaveBeenCalled()
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expect(result.openingBalanceEntryId).toBeNull()
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expect(result.warnings.join(' ')).toMatch(/hoppades över eftersom bolaget redan har bokförda verifikationer/)
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// Zero entries created → the finalizer safety net downgrades the run so
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// the file slot stays free for a retry (existing behavior).
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expect(result.success).toBe(false)
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expect(result.errors.join(' ')).toMatch(/0 verifikationer/)
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})
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it('creates no IB entry when the file has neither #IB 0 nor #UB -1', async () => {
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const supabase = buildRoutingSupabase(standardQueues())
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const parsed = makeParsedFile({
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openingBalances: [],
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closingBalances: [
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{ yearIndex: 0, account: '1930', amount: 160406.0 },
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{ yearIndex: 0, account: '2010', amount: -160406.0 },
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],
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})
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const result = await executeSIEImport(
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supabase,
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'company-1',
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'user-1',
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parsed,
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standardMappings,
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standardOptions,
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)
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expect(createJournalEntry).not.toHaveBeenCalled()
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expect(result.openingBalanceEntryId).toBeNull()
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})
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})
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@@ -1072,4 +1072,170 @@ describe('importVouchers — per-voucher series preservation', () => {
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expect(journalEntryInserts[0].source_voucher_series).toBeNull()
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expect(journalEntryInserts[0].source_voucher_number).toBe(1)
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})
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describe('opening-balance voucher tagging vs derived IB (issue #675)', () => {
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const obMap = new Map([
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['1930', '1930'],
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['2010', '2010'],
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])
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it('tags a qualifying OB voucher opening_balance even when #UB -1 records exist', async () => {
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// Precedence 2 beats 3: the OB-voucher candidate makes
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// getEffectiveOpeningBalances yield no balances, so hasCurrentYearIb is
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// false and the voucher keeps serving as the IB. Without that yield, a
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// derived IB entry AND this voucher would both book the same amounts.
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const { supabase, journalEntryInserts } = buildCapturingSupabase()
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const parsed = makeParsedFile({
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openingBalances: [],
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closingBalances: [
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{ yearIndex: -1, account: '1930', amount: 37400.78 },
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{ yearIndex: -1, account: '2010', amount: -37400.78 },
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],
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||||
vouchers: [
|
||||
{
|
||||
series: 'A',
|
||||
number: 1,
|
||||
date: new Date(2024, 0, 1),
|
||||
description: 'Ingående balans',
|
||||
lines: [
|
||||
{ account: '1930', amount: 37400.78 },
|
||||
{ account: '2010', amount: -37400.78 },
|
||||
],
|
||||
},
|
||||
],
|
||||
})
|
||||
|
||||
const result = await importVouchers(
|
||||
supabase,
|
||||
'company-1',
|
||||
'user-1',
|
||||
'period-1',
|
||||
parsed,
|
||||
obMap,
|
||||
'A',
|
||||
)
|
||||
|
||||
expect(result.created).toBe(1)
|
||||
expect(journalEntryInserts[0].source_type).toBe('opening_balance')
|
||||
})
|
||||
|
||||
it('keeps an FY-start voucher without IB wording as import when IB is derived from #UB -1', async () => {
|
||||
const { supabase, journalEntryInserts } = buildCapturingSupabase()
|
||||
const parsed = makeParsedFile({
|
||||
openingBalances: [],
|
||||
closingBalances: [
|
||||
{ yearIndex: -1, account: '1930', amount: 37400.78 },
|
||||
{ yearIndex: -1, account: '2010', amount: -37400.78 },
|
||||
],
|
||||
vouchers: [
|
||||
{
|
||||
series: 'A',
|
||||
number: 1,
|
||||
date: new Date(2024, 0, 1),
|
||||
description: 'Omföring',
|
||||
lines: [
|
||||
{ account: '1930', amount: 1000 },
|
||||
{ account: '2010', amount: -1000 },
|
||||
],
|
||||
},
|
||||
],
|
||||
})
|
||||
|
||||
await importVouchers(
|
||||
supabase,
|
||||
'company-1',
|
||||
'user-1',
|
||||
'period-1',
|
||||
parsed,
|
||||
obMap,
|
||||
'A',
|
||||
)
|
||||
|
||||
expect(journalEntryInserts[0].source_type).toBe('import')
|
||||
})
|
||||
})
|
||||
})
|
||||
|
||||
describe('IB derivation from #UB -1 (issue #675)', () => {
|
||||
const derivedOverrides: Partial<ParsedSIEFile> = {
|
||||
openingBalances: [],
|
||||
closingBalances: [
|
||||
{ yearIndex: -1, account: '1930', amount: 37400.78 },
|
||||
{ yearIndex: -1, account: '2440', amount: -37400.78 },
|
||||
{ yearIndex: 0, account: '1930', amount: 160406.0 },
|
||||
{ yearIndex: 0, account: '2440', amount: -160406.0 },
|
||||
],
|
||||
}
|
||||
|
||||
describe('generateImportPreview', () => {
|
||||
it('computes opening balance totals from the derived set', () => {
|
||||
const parsed = makeParsedFile(derivedOverrides)
|
||||
const preview = generateImportPreview(parsed, [
|
||||
makeMapping('1930', '1930'),
|
||||
makeMapping('2440', '2440'),
|
||||
])
|
||||
|
||||
// Derived from #UB -1: 37400.78 debit / 37400.78 credit. This is also
|
||||
// what enables the IB toggle in ImportReviewStep (openingBalanceTotal > 0).
|
||||
expect(preview.openingBalanceTotal).toBe(37400.78)
|
||||
expect(preview.trialBalance.totalDebit).toBe(37400.78)
|
||||
expect(preview.trialBalance.totalCredit).toBe(37400.78)
|
||||
expect(preview.trialBalance.isBalanced).toBe(true)
|
||||
})
|
||||
|
||||
it('appends an info issue explaining the derivation without mutating parsed.issues', () => {
|
||||
const parsed = makeParsedFile(derivedOverrides)
|
||||
const preview = generateImportPreview(parsed, [makeMapping('1930', '1930')])
|
||||
|
||||
const infoMessages = preview.issues.filter((i) => i.severity === 'info')
|
||||
expect(infoMessages.map((i) => i.message).join(' ')).toMatch(/härleds från föregående års utgående balans/i)
|
||||
expect(parsed.issues).toHaveLength(0)
|
||||
})
|
||||
|
||||
it('does not append the derivation issue when explicit #IB 0 exists', () => {
|
||||
const parsed = makeParsedFile()
|
||||
const preview = generateImportPreview(parsed, [makeMapping('1930', '1930')])
|
||||
|
||||
expect(preview.issues).toHaveLength(0)
|
||||
})
|
||||
})
|
||||
|
||||
describe('validateIBBalance', () => {
|
||||
it('builds journal lines from the derived #UB -1 set', () => {
|
||||
const parsed = makeParsedFile(derivedOverrides)
|
||||
const accountMap = new Map([
|
||||
['1930', '1930'],
|
||||
['2440', '2440'],
|
||||
])
|
||||
|
||||
const result = validateIBBalance(parsed, accountMap)
|
||||
|
||||
expect(result.lines).toEqual([
|
||||
{ account_number: '1930', debit_amount: 37400.78, credit_amount: 0, line_description: 'IB 1930' },
|
||||
{ account_number: '2440', debit_amount: 0, credit_amount: 37400.78, line_description: 'IB 2440' },
|
||||
])
|
||||
expect(result.roundingAdjustment).toBe(0)
|
||||
expect(result.fileImbalance).toBe(0)
|
||||
})
|
||||
|
||||
it('reports the imbalance when the derived set carries an unallocated prior-year result', () => {
|
||||
const parsed = makeParsedFile({
|
||||
openingBalances: [],
|
||||
closingBalances: [
|
||||
{ yearIndex: -1, account: '1930', amount: 37400.78 },
|
||||
{ yearIndex: -1, account: '2440', amount: -30000.0 },
|
||||
],
|
||||
})
|
||||
const accountMap = new Map([
|
||||
['1930', '1930'],
|
||||
['2440', '2440'],
|
||||
])
|
||||
|
||||
const result = validateIBBalance(parsed, accountMap)
|
||||
|
||||
// 37400.78 − 30000.00 → diff booked to 2099 by createOpeningBalanceEntry
|
||||
expect(result.roundingAdjustment).toBe(7400.78)
|
||||
expect(result.fileImbalance).toBe(7400.78)
|
||||
})
|
||||
})
|
||||
})
|
||||
|
||||
@@ -1,5 +1,12 @@
|
||||
import { describe, it, expect } from 'vitest'
|
||||
import { parseSIEFile, validateSIEFile, detectEncoding, decodeBuffer } from '../sie-parser'
|
||||
import {
|
||||
parseSIEFile,
|
||||
validateSIEFile,
|
||||
detectEncoding,
|
||||
decodeBuffer,
|
||||
getEffectiveOpeningBalances,
|
||||
hasOpeningBalanceVoucherCandidate,
|
||||
} from '../sie-parser'
|
||||
|
||||
// --- SIE content fixtures ---
|
||||
|
||||
@@ -1090,3 +1097,195 @@ describe('parseSIEFile — silent-failure diagnostic warnings', () => {
|
||||
expect(spurious).toHaveLength(0)
|
||||
})
|
||||
})
|
||||
|
||||
describe('getEffectiveOpeningBalances — derive IB from #UB -1 (issue #675)', () => {
|
||||
// Issue #675 (ro66an): some systems export no #IB 0 records — the current
|
||||
// year's IB exists only via the continuity invariant IB(0) = UB(-1).
|
||||
const SIE_NO_IB0 = [
|
||||
'#FLAGGA 0',
|
||||
'#SIETYP 4',
|
||||
'#FNAMN "Continuity AB"',
|
||||
'#RAR 0 20240101 20241231',
|
||||
'#RAR -1 20230101 20231231',
|
||||
'#KONTO 1930 "Företagskonto"',
|
||||
'#KONTO 2010 "Eget kapital"',
|
||||
'#IB -1 1930 9483.08',
|
||||
'#UB 0 1930 160406.00',
|
||||
'#UB -1 1930 37400.78',
|
||||
'#UB -1 2010 -37400.78',
|
||||
].join('\n')
|
||||
|
||||
it('derives current-year IB from #UB -1 when no #IB 0 exists (issue example)', () => {
|
||||
const parsed = parseSIEFile(SIE_NO_IB0)
|
||||
const { balances, derivedFromPriorYearUB } = getEffectiveOpeningBalances(parsed)
|
||||
|
||||
expect(derivedFromPriorYearUB).toBe(true)
|
||||
expect(balances).toEqual([
|
||||
{ yearIndex: 0, account: '1930', amount: 37400.78 },
|
||||
{ yearIndex: 0, account: '2010', amount: -37400.78 },
|
||||
])
|
||||
})
|
||||
|
||||
it('never uses #IB -1 (previous year IB) as the derivation source', () => {
|
||||
const parsed = parseSIEFile(SIE_NO_IB0)
|
||||
const { balances } = getEffectiveOpeningBalances(parsed)
|
||||
|
||||
expect(balances.some((b) => b.amount === 9483.08)).toBe(false)
|
||||
})
|
||||
|
||||
it('returns explicit #IB 0 untouched when present — #UB -1 is never merged in', () => {
|
||||
const content = [
|
||||
SIE_NO_IB0,
|
||||
'#IB 0 1930 37400.78',
|
||||
'#IB 0 2010 -37400.78',
|
||||
].join('\n')
|
||||
const parsed = parseSIEFile(content)
|
||||
const { balances, derivedFromPriorYearUB } = getEffectiveOpeningBalances(parsed)
|
||||
|
||||
expect(derivedFromPriorYearUB).toBe(false)
|
||||
expect(balances).toHaveLength(2)
|
||||
expect(balances.every((b) => b.yearIndex === 0)).toBe(true)
|
||||
})
|
||||
|
||||
it('yields to an opening-balance voucher candidate — no derivation (precedence 2 beats 3)', () => {
|
||||
// The voucher serves as IB during import (tagged source_type
|
||||
// 'opening_balance'); deriving from #UB -1 as well would double-count.
|
||||
// Also the timezone regression test: the voucher date is a local-time
|
||||
// Date, so a toISOString()-based comparison would miss the FY start on
|
||||
// machines west or east of UTC and wrongly re-enable derivation.
|
||||
const content = [
|
||||
SIE_NO_IB0,
|
||||
'#VER A 1 20240101 "Ingående balans"',
|
||||
'{',
|
||||
'#TRANS 1930 {} 37400.78',
|
||||
'#TRANS 2010 {} -37400.78',
|
||||
'}',
|
||||
].join('\n')
|
||||
const parsed = parseSIEFile(content)
|
||||
|
||||
expect(hasOpeningBalanceVoucherCandidate(parsed)).toBe(true)
|
||||
|
||||
const { balances, derivedFromPriorYearUB } = getEffectiveOpeningBalances(parsed)
|
||||
expect(derivedFromPriorYearUB).toBe(false)
|
||||
expect(balances).toEqual([])
|
||||
})
|
||||
|
||||
it('does not treat a share-capital voucher on FY start as an OB candidate', () => {
|
||||
const content = [
|
||||
SIE_NO_IB0,
|
||||
'#VER A 1 20240101 "Insättning aktiekapital ingående balans"',
|
||||
'{',
|
||||
'#TRANS 1930 {} 25000.00',
|
||||
'#TRANS 2081 {} -25000.00',
|
||||
'}',
|
||||
].join('\n')
|
||||
const parsed = parseSIEFile(content)
|
||||
|
||||
expect(hasOpeningBalanceVoucherCandidate(parsed)).toBe(false)
|
||||
expect(getEffectiveOpeningBalances(parsed).derivedFromPriorYearUB).toBe(true)
|
||||
})
|
||||
|
||||
it('does not treat a voucher with P&L lines as an OB candidate', () => {
|
||||
const content = [
|
||||
SIE_NO_IB0,
|
||||
'#VER A 1 20240101 "Ingående balans"',
|
||||
'{',
|
||||
'#TRANS 1930 {} 1000.00',
|
||||
'#TRANS 3001 {} -1000.00',
|
||||
'}',
|
||||
].join('\n')
|
||||
const parsed = parseSIEFile(content)
|
||||
|
||||
expect(hasOpeningBalanceVoucherCandidate(parsed)).toBe(false)
|
||||
expect(getEffectiveOpeningBalances(parsed).derivedFromPriorYearUB).toBe(true)
|
||||
})
|
||||
|
||||
it('does not treat an IB-worded voucher on another date as an OB candidate', () => {
|
||||
const content = [
|
||||
SIE_NO_IB0,
|
||||
'#VER A 1 20240315 "Ingående balans"',
|
||||
'{',
|
||||
'#TRANS 1930 {} 1000.00',
|
||||
'#TRANS 2010 {} -1000.00',
|
||||
'}',
|
||||
].join('\n')
|
||||
const parsed = parseSIEFile(content)
|
||||
|
||||
expect(hasOpeningBalanceVoucherCandidate(parsed)).toBe(false)
|
||||
expect(getEffectiveOpeningBalances(parsed).derivedFromPriorYearUB).toBe(true)
|
||||
})
|
||||
|
||||
it('filters P&L accounts out of the derived set (result accounts open at zero)', () => {
|
||||
const content = [
|
||||
SIE_NO_IB0,
|
||||
'#UB -1 3001 -5000.00',
|
||||
].join('\n')
|
||||
const parsed = parseSIEFile(content)
|
||||
const { balances } = getEffectiveOpeningBalances(parsed)
|
||||
|
||||
expect(balances.some((b) => b.account === '3001')).toBe(false)
|
||||
expect(balances).toHaveLength(2)
|
||||
})
|
||||
|
||||
it('returns nothing when neither #IB 0 nor #UB -1 exists', () => {
|
||||
const content = [
|
||||
'#FLAGGA 0',
|
||||
'#SIETYP 4',
|
||||
'#FNAMN "First Year AB"',
|
||||
'#RAR 0 20240101 20241231',
|
||||
'#KONTO 1930 "Företagskonto"',
|
||||
'#IB -1 1930 9483.08',
|
||||
'#UB 0 1930 160406.00',
|
||||
].join('\n')
|
||||
const parsed = parseSIEFile(content)
|
||||
const { balances, derivedFromPriorYearUB } = getEffectiveOpeningBalances(parsed)
|
||||
|
||||
expect(derivedFromPriorYearUB).toBe(false)
|
||||
expect(balances).toEqual([])
|
||||
})
|
||||
|
||||
it('carries quantity along on derived balances', () => {
|
||||
const content = [
|
||||
SIE_NO_IB0.replace('#UB -1 1930 37400.78', '#UB -1 1930 37400.78 5'),
|
||||
].join('\n')
|
||||
const parsed = parseSIEFile(content)
|
||||
const { balances } = getEffectiveOpeningBalances(parsed)
|
||||
|
||||
expect(balances.find((b) => b.account === '1930')?.quantity).toBe(5)
|
||||
})
|
||||
|
||||
describe('validateSIEFile with derived IB', () => {
|
||||
it('warns that IB will be derived from #UB -1', () => {
|
||||
const parsed = parseSIEFile(SIE_NO_IB0)
|
||||
const validation = validateSIEFile(parsed)
|
||||
|
||||
expect(validation.valid).toBe(true)
|
||||
expect(validation.warnings.join(' ')).toMatch(/härleds från föregående års utgående balans/i)
|
||||
})
|
||||
|
||||
it('runs the imbalance check on the derived set (unallocated prior-year result)', () => {
|
||||
const content = [
|
||||
'#FLAGGA 0',
|
||||
'#SIETYP 4',
|
||||
'#FNAMN "Obalans AB"',
|
||||
'#RAR 0 20240101 20241231',
|
||||
'#KONTO 1930 "Företagskonto"',
|
||||
// Derived IB sums to +37400.78 — prior-year result never allocated
|
||||
'#UB -1 1930 37400.78',
|
||||
].join('\n')
|
||||
const parsed = parseSIEFile(content)
|
||||
const validation = validateSIEFile(parsed)
|
||||
|
||||
expect(validation.warnings.join(' ')).toMatch(/balanserar inte/i)
|
||||
expect(validation.warnings.join(' ')).toMatch(/37400\.78/)
|
||||
})
|
||||
|
||||
it('does not warn about derivation when explicit #IB 0 exists', () => {
|
||||
const content = [SIE_NO_IB0, '#IB 0 1930 37400.78', '#IB 0 2010 -37400.78'].join('\n')
|
||||
const parsed = parseSIEFile(content)
|
||||
const validation = validateSIEFile(parsed)
|
||||
|
||||
expect(validation.warnings.join(' ')).not.toMatch(/härleds från föregående års utgående balans/i)
|
||||
})
|
||||
})
|
||||
})
|
||||
|
||||
Reference in New Issue
Block a user