feat(reconciliation,bokslut): underlag on a balansdag + persisted closing checklist (Reko bilagor, PR 2 + PR 3) (#1873)

* feat(reconciliation): underlag on a balansdag, the files behind a sign-off (Reko bilagor, PR 2) A konsult attaches the kontoutdrag, engagemangsbesked or reskontralista an account was reconciled against to (account_key, through_date), before or after the sign-off, from every account body on the Avstämning page. Rows live in account_reconciliation_attachments (append-only, removal stamp by trigger, RLS like account_reconciliations), bytes in the documents bucket under the company prefix so its RLS applies unchanged, and the full archive copies them into bilagor/ with a hash manifest. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz * fix(reconciliation): literal selects and payload in the attachments store so the phantom-column scanner can read them Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz * feat(bokslut): persisted closing checklist and missing-fiscal-year warning (Reko bilagor, PR 3) (#1867) * feat(bokslut): persisted closing checklist and missing-fiscal-year warning (Reko bilagor, PR 3) The bokslut checklist is a catalogue in code with one state row per period (bokslut_checklist_items): the steps the system can judge (sign-offs through balansdagen, reskontra tie-outs, drafts, voucher gaps, trial balance) are computed live and a stored row only overrides them; the manual steps are the konsult's ticks, with who and when. It sits on the wizard's Kontroll step and is dumped into the full archive. A hole between fiscal years (one-file SIE migrations) is now named on the bokslut readiness screen and on the import result screen, where the next file is one click away. Non-adjacent period links are #1849's fix. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz * fix(bokslut): count unexplained voucher gaps, literal select and payload for the checklist store Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> 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>
2026-08-25 09:34:05 +02:00
parent ebbdf96b74
commit c62321988b
30 changed files with 2642 additions and 1 deletions
@@ -1195,3 +1195,5 @@ One line per decision: `[YYYY-MM-DD] <decision>: <why>`. Appended by agents and
 [2026-08-25] /reports/bank-reconciliation retired behind a redirect to /reconciliation instead of kept as a "power" page: everything it did (matcher, manual N:1 matching, residual booking, IB tag, move-to-account) lives on the account-keyed page, and two reconciliation surfaces meant two truths. The catalog slug stays so old links, the report library and ?autorun=1 deep links keep working.
 [2026-08-25] reconciliation_residual staged op tiered 'medium', not create_voucher's 'high': it books one typed verifikat (6570/8410/8310/3740 vs bank) bounded by RESIDUAL_MAX_AMOUNT and is undone by storno + unmatch, i.e. the same blast radius as categorize_transaction. Scope is transactions:write (same as the v1 route) because it writes the ledger.
 [2026-08-24] Manual reconciliation adapter (Reko bilagor, PR 1) computes the ledger side per fiscal period via generateTrialBalance (IB + movement through the balansdag), never as an all-history sumAccountBalance: year-end posts an opening_balance verifikat that re-books every balance account in the new year, so an all-history sum counts a closed year twice. Reskontra/semesterskuld specifications are "per idag" (open items now), labeled so in the bridge; a per-date reskontra is a follow-up. A typed external_balance is accepted only on manual accounts without a system specification (EXTERNAL_BALANCE_NOT_ALLOWED elsewhere): letting a stated number override the bank, Skatteverket or the reskontra would hide the very difference the sign-off exists to record.
+[2026-08-24] Reconciliation underlag (Reko bilagor, PR 2) is its own table (account_reconciliation_attachments) scoped by (company, account_key, through_date), not extra columns on document_attachments: that table's link is a verifikat and its WORM version chain is about digitized receipts, while a bilaga belongs to a balansdag and may be attached before the sign-off exists. Files stay in the `documents` bucket under `documents/<company>/reconciliation/...` so the bucket's company-scoped RLS applies unchanged; removal is a stamp (never a delete, BFL 7 kap.) enforced by trigger; the full archive copies the files into `bilagor/` with a hash manifest. No v1 API endpoints in this PR on purpose: the concurrent reconciliation-residual work edits the v1 route loader, spec snapshot and scopes, and files cannot be uploaded by an agent anyway.
+[2026-08-24] Bokslut checklist (Reko bilagor, PR 3) keeps the item catalogue in code and only the per-period state in bokslut_checklist_items: steps the system can judge (drafts, voucher gaps, trial balance, sign-offs through balansdagen, reskontra tie-outs) are computed live every time and a stored row only overrides them, so the checklist never claims a state the ledger contradicts; manual steps (inventering, osäkra fordringar, dispositioner) are what the konsult ticks. Mutable on purpose (a late verifikat reopens a step), no DELETE policy. The missing-fiscal-year check is a pure helper reused by the readiness warnings and the SIE import result; the non-adjacent previous_period_id fix is #1849 and is not duplicated here.