Accounted rebrand + swarm-skill cleanup + bank-reconciliation fixes (#643)

* feat(reconciliation): close the bank-feed loop on voucher links and re-tag mis-typed opening balances

Two related fixes to bank reconciliation correctness:

1. Auto-reconcile on voucher link. Linking an invoice or supplier invoice to
   an existing voucher previously advanced only the invoice — the bank
   transaction that paid it kept sitting in the Transactions inbox with a null
   journal_entry_id. linkInvoiceToVoucher / linkSupplierInvoiceToVoucher now
   call autoReconcileTransactionForLinkedVoucher (lib/reconciliation), which
   links the bank transaction to the same verifikat when exactly one unbooked
   line matches it. Best-effort and post-commit: a failure here never fails the
   link. The result surfaces reconciledTransactionId; the inbox row leaves the
   list and the UI shows link_success_tx_reconciled.

2. Re-tag mis-typed opening balances. getReconciliationStatus and the GL-line
   matching RPCs identify a cash account's ingående balans solely by
   journal_entries.source_type='opening_balance'. Companies migrated from other
   systems often booked the bank IB as an ordinary voucher (source_type
   'import' or 'manual'), so it was never excluded and surfaced as a phantom
   reconciliation difference equal to the opening balance. Adds:
   - migration mark_entry_as_opening_balance: a GUC-gated carve-out in the
     immutability trigger plus a SECURITY DEFINER RPC that validates the entry
     (balance-sheet lines only, dated on a fiscal-period boundary), flips the
     source_type, and writes an audit row — no blanket data sweep.
   - POST /api/reconciliation/bank/mark-opening-balance + MarkOpeningBalanceSchema.
   - BankReconciliationView action to trigger it from the IB diff.

The gnubok_create_voucher executor now accepts a typed is_opening_balance flag
and derives source_type='opening_balance' only after validating class 1/2 lines
on the period start, so new IBs land correctly typed.

Covered by lib/reconciliation auto-reconcile tests, voucher-executors tests,
and a mark-entry-as-opening-balance pg-real test.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* chore: rebrand gnubok → Accounted and prune swarm agent skills

Product rebrand and skills housekeeping. No runtime behaviour change.

Rebrand: replace user-visible "gnubok" with "Accounted" across docs, READMEs,
in-code comments, doc-site content, MCP skill/resource prose, and the
gnubok-mcp package description. The MCP resource URI scheme is moved gnubok://
→ Accounted:// consistently across resource registrations, the event-type
comment, and the resource/skill tests. Deliberately preserved as stable
identifiers (NOT rebranded): the gnubok-company-id cookie, gnubok_sk_ / gnubok_inv_
token prefixes, the gnubok-mcp npm bridge name, and the AGI <gem:Programnamn>
value (kept 'gnubok' per its source comment — it is the software identifier sent
to Skatteverket and must not churn across visual rebrands).

Skills: remove the 27 swarm-* agent SKILL.md atoms (no longer used; already
absent from the agent_atom_registry in prod), refresh the remaining skill docs,
add the .claude/rules/ path-scoped rule set, and regenerate the
seed_agent_atom_bodies migration + .skill-body-manifest.json via
`npm run skills:generate` so the DB-backed skill bodies match the trimmed set.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

lib/invoices/__tests__/contrast-check.test.ts

@@ -60,21 +60,21 @@ describe('isWcagAACompliant', () => {
     expect(isWcagAACompliant('#ffff00', '#ffffff')).toBe(false)
   })
 
-  // gnubok brand semantic colors. All three are used as DATA-ONLY indicators
+  // Accounted brand semantic colors. All three are used as DATA-ONLY indicators
   // (charts, positive/negative deltas), never as chrome text on white. These
   // tests document where they sit relative to AA — terracotta/destructive is
   // the only one that comfortably passes AA on white.
-  it('gnubok terracotta (#c2410c equivalent dark red) passes AA on white', () => {
+  it('Accounted terracotta (#c2410c equivalent dark red) passes AA on white', () => {
     // 5.91:1 — passes AA for normal text.
     expect(isWcagAACompliant('#c2410c', '#ffffff')).toBe(true)
   })
 
-  it('gnubok sage (#84a98c lighter green) fails AA on white', () => {
+  it('Accounted sage (#84a98c lighter green) fails AA on white', () => {
     // ~2.4:1 — fails AA, as expected for a soft pastel sage.
     expect(isWcagAACompliant('#84a98c', '#ffffff')).toBe(false)
   })
 
-  it('gnubok ochre (#d4a373 warm yellow) fails AA on white', () => {
+  it('Accounted ochre (#d4a373 warm yellow) fails AA on white', () => {
     // ~2.3:1 — fails AA, as expected for a warm soft ochre.
     expect(isWcagAACompliant('#d4a373', '#ffffff')).toBe(false)
   })

lib/invoices/late-payment-interest.ts

@@ -54,7 +54,7 @@ const LATE_PAYMENT_PREMIUM = 0.08 // 8 procentenheter per Räntelagen §6
  *
  * If the requested date is before the earliest entry in the table we fall
  * back to the earliest entry (this is a defensive measure — should never
- * happen in practice since gnubok was launched after 2022).
+ * happen in practice since Accounted was launched after 2022).
  */
 export function getReferensrantaAt(date: string): number {
   // Walk newest-first so the first match wins.

lib/invoices/supplier-voucher-matching.ts

@@ -24,6 +24,7 @@ import {
   amountsMatchFuzzy,
   customerNameMatches,
 } from './invoice-matching'
+import { autoReconcileTransactionForLinkedVoucher } from '@/lib/reconciliation/bank-reconciliation'
 import type { SupplierInvoice, Supplier } from '@/types'
 
 const log = createLogger('supplier-voucher-matching')
@@ -480,6 +481,9 @@ export interface LinkSupplierInvoiceToVoucherResult {
   remainingAmount: number
   paymentAmount: number
   journalEntryId: string
+  /** Bank transaction auto-reconciled to the linked voucher, if exactly one
+   *  unbooked line matched it; null when nothing was safely linkable. */
+  reconciledTransactionId: string | null
 }
 
 /**
@@ -594,6 +598,29 @@ export async function linkSupplierInvoiceToVoucher(
     }
   }
 
+  // Close the loop on the bank feed: the link above only advanced the supplier
+  // invoice, leaving the bank transaction that paid it in the Transactions
+  // inbox. Reconcile it to the same verifikat when unambiguous. Best-effort —
+  // the link RPC has already committed.
+  let reconciledTransactionId: string | null = null
+  try {
+    const recon = await autoReconcileTransactionForLinkedVoucher(
+      supabase,
+      companyId,
+      userId,
+      params.journalEntryId,
+      { supplierInvoiceId: params.supplierInvoiceId },
+    )
+    reconciledTransactionId = recon?.linkedTransactionId ?? null
+  } catch (err) {
+    log.warn('auto-reconcile of bank transaction after supplier voucher link failed (non-blocking)', {
+      companyId,
+      supplierInvoiceId: params.supplierInvoiceId,
+      journalEntryId: params.journalEntryId,
+      reason: err instanceof Error ? err.message : String(err),
+    })
+  }
+
   return {
     ok: true,
     result: {
@@ -603,6 +630,7 @@ export async function linkSupplierInvoiceToVoucher(
       remainingAmount: result.remaining_amount,
       paymentAmount: result.payment_amount,
       journalEntryId: result.journal_entry_id,
+      reconciledTransactionId,
     },
   }
 }

lib/invoices/voucher-matching.ts

@@ -24,6 +24,7 @@ import {
   amountsMatchFuzzy,
   customerNameMatches,
 } from './invoice-matching'
+import { autoReconcileTransactionForLinkedVoucher } from '@/lib/reconciliation/bank-reconciliation'
 import type { Invoice, Customer } from '@/types'
 
 const log = createLogger('voucher-matching')
@@ -460,6 +461,10 @@ export interface LinkInvoiceToVoucherResult {
   remainingAmount: number
   paymentAmount: number
   journalEntryId: string
+  /** Bank transaction auto-reconciled to the linked voucher, if exactly one
+   *  unbooked line matched it; null when nothing was safely linkable. Lets the
+   *  inbox row leave the Transactions list — the gap this whole flow fixes. */
+  reconciledTransactionId: string | null
 }
 
 /**
@@ -602,6 +607,30 @@ export async function linkInvoiceToVoucher(
     /* non-critical */
   }
 
+  // Close the loop on the bank feed: the invoice→voucher link above only
+  // advanced the invoice, so the bank transaction that paid it kept sitting in
+  // the Transactions inbox (journal_entry_id still null). Reconcile it to the
+  // same verifikat when it can be done unambiguously. Best-effort — the invoice
+  // link has already committed, so a failure here must not fail the whole call.
+  let reconciledTransactionId: string | null = null
+  try {
+    const recon = await autoReconcileTransactionForLinkedVoucher(
+      supabase,
+      companyId,
+      userId,
+      params.journalEntryId,
+      { invoiceId: params.invoiceId },
+    )
+    reconciledTransactionId = recon?.linkedTransactionId ?? null
+  } catch (err) {
+    log.warn('auto-reconcile of bank transaction after voucher link failed (non-blocking)', {
+      companyId,
+      invoiceId: params.invoiceId,
+      journalEntryId: params.journalEntryId,
+      reason: err instanceof Error ? err.message : String(err),
+    })
+  }
+
   return {
     ok: true,
     result: {
@@ -611,6 +640,7 @@ export async function linkInvoiceToVoucher(
       remainingAmount: newRemaining,
       paymentAmount: validation.paymentAmount,
       journalEntryId: params.journalEntryId,
+      reconciledTransactionId,
     },
   }
 }