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feat(assets): atomic asset disposal workflow (avyttring, utrangering, verksamhetsoverlatelse) (#1391)

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* feat(assets): atomic asset disposal workflow (avyttring, utrangering, verksamhetsoverlatelse)

Disposal books depreciation to the disposal date, clears cost and
accumulated depreciation, books gain (3973) or loss (7973), applies
output VAT on third-party sales, honors the ML 5 kap. 38 §
verksamhetsoverlatelse exemption, and recalculates ML 15 kap. jamkning
server-side from tax years and original input VAT. The voucher, the
disposal-date depreciation schedule and the immutable register state
commit in one dedicated commit_asset_disposal RPC transaction that
delegates voucher numbering to commit_journal_entry.

Fixes #325

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(assets): harden disposal per review and pg-real findings

- commit_asset_disposal now uses the NULL-safe caller_is_company_member()
  guard (tenant-guard ratchet) and passes the allowed 'user_accept'
  commit_method instead of the unlisted 'asset_disposal' value
- disposal metadata invariants validated in the RPC (non-negative
  proceeds/VAT, VAT requires a treatment, VAT <= gross, scrap carries no
  proceeds) since the RPC is independently callable
- new FK and CHECK constraints added NOT VALID + VALIDATE CONSTRAINT so
  the migration never blocks writes on the hot journal_entries table
- disposeAsset paginates fiscal periods and depreciation schedules with
  fetchAllRows; jamkning_remaining_years keeps a valid 0 (?? not ||)
- engine imports shared AssetDisposalType/AssetJamkningDirection/
  VatTreatment unions; post-commit reload retries once and logs before
  surfacing, so a transient read cannot masquerade as a failed disposal
- dispose page parses Swedish-formatted amounts (125 000,50) and blocks
  submission on unparseable proceeds
- assets pg tests write disposal attributes in the disposal transition
  itself and gain a regression test that the register is frozen after

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Mattsson
2026-08-04 09:59:52 +02:00
committed by GitHub
co-authored by Claude Fable 5
parent 1c9d378df8
commit cb3ef45f14
22 changed files with 19644 additions and 1805 deletions
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.claude/skills/swedish-asset-accounting/references/leasing-and-disposal.md
+30 -25
View File
@@ -79,24 +79,20 @@ Regardless of whether the lease is capitalized in accounting.
Asset must be depreciated up to the disposal date before calculating gain/loss.
### Booking Pattern (Sale of Inventory)
### Booking Pattern
**Step 1 - Record sale with VAT:**
```
Debit 1510 Kundfordran [sale price incl. 25% VAT]
Credit 2611 Utgående moms 25% [VAT amount]
Credit 3973 Vinst avyttring [sale price ex VAT] (or Debit 7973 if loss)
```
Use one balanced entry after depreciation through the disposal date. The gain
or loss equals `försäljningspris ex moms − bokfört restvärde`.
**Step 2 - Remove asset from books:**
```
Debit 1229 Ack. avskr. inventarier [accumulated depreciation]
Debit 7973 Förlust avyttring [remaining book value] (or Credit 3973 if already used above)
Credit 1221 Inventarier [original acquisition cost]
Debit 1510 Kundfordran [gross proceeds]
Debit 1229 Ack. avskr. inventarier [accumulated depreciation]
Debit 7973 Förlust vid avyttring [only for a loss]
Credit 1221 Inventarier [original acquisition cost]
Credit 2611 Utgående moms 25% [output VAT]
Credit 3973 Vinst vid avyttring [only for a gain]
```
**Alternative (net method):** Some systems use a combined entry. The gain/loss equals: `försäljningspris ex moms − bokfört restvärde`.
### Gain/Loss Accounts
| Account | Direction | Description |
@@ -114,17 +110,15 @@ Asset: anskaffningsvärde 50,000 kr, ack. avskr. 10,000 kr (book value 40,000 kr
Sold for 56,000 kr ex VAT.
```
Debit 1510 70,000 (56,000 + 14,000 VAT)
Credit 2611 14,000 (25% moms)
Credit 3973 16,000 (gain: 56,000 − 40,000)
Debit 1510 70,000 (gross proceeds)
Debit 1229 10,000 (remove accumulated depreciation)
Credit 1221 50,000 (remove asset at cost)
Debit 7973 40,000 (book value to loss account)
Credit 2611 14,000 (25% output VAT)
Credit 3973 16,000 (gain: 56,000 − 40,000)
```
Net effect on income: 3973 16,000 credit + 7973 40,000 debit = 3973 16,000 gain (after netting with book value removal, the two 7973 entries cancel).
**Note:** Many Swedish systems handle this more cleanly by netting directly. The above shows the full debit/credit flow.
Debits and credits are both 80,000. The 16,000 credit is the complete income
statement effect of the disposal.
---
@@ -157,19 +151,30 @@ Credit 1221 [full amount]
### Exceptions
1. **Verksamhetsöverlåtelse (business transfer, ML 5 kap. 38 §):** No VAT when transferring entire business or independent branch.
2. **No original input VAT deduction:** No output VAT on sale if input VAT was never deducted.
2. **No original input VAT deduction (ML 10 kap. 37 §):** The exemption applies only when no part of the input VAT was deductible, including VAT on significant later additions to the asset.
3. **Real property (fastighet):** Generally VAT-exempt sales.
### Jämkning (VAT Adjustment Rules, ML 15 kap.)
Applies to capital goods where significant input VAT was deducted:
Applies to investment goods based on total original input VAT, whether or not
the full amount was deducted:
| Asset type | Correction period | Threshold (ingående moms) |
| Asset type | Adjustment period | Threshold (input VAT) |
|---|---|---|
| Byggnader | 10 years | ≥ 100,000 kr |
| Maskiner/inventarier | 5 years | ≥ 50,000 kr |
If a building is sold outside a business transfer, seller must repay remaining investment VAT in one lump sum for the rest of the correction period.
The acquisition or completion tax year counts as year 1. The disposal tax year
also counts. A one-time adjustment uses:
`original input VAT × change in deduction percentage × remaining years / total years`
No adjustment is made when the change is less than 5 percentage points. A
positive adjustment on a taxable sale of movable property is capped at 25% of
the sale price excluding VAT. In a qualifying business transfer under ML 5
kap. 38 §, the acquirer takes over the adjustment rights and obligations when
the statutory conditions are met. An adjustment document with the information
required by ML 15 kap. 28-31 §§ must be prepared and retained.
---
@@ -189,4 +194,4 @@ Disposal triggers reversal of prior värdeminskningsavdrag. Difference between s
### Restvärdeavskrivning
Sale proceeds reduce the skattemässigt restvärde directly.
Sale proceeds reduce the skattemässigt restvärde directly.