feat(assets): atomic asset disposal workflow (avyttring, utrangering, verksamhetsoverlatelse) (#1391)
* 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
co-authored by
Claude Fable 5
Claude Fable 5
parent
1c9d378df8
commit
cb3ef45f14
@@ -1,21 +1,13 @@
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import { describe, it, expect, vi } from 'vitest'
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import {
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AssetCorrectionBlockedError,
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DEFAULT_ACCOUNTS_BY_CATEGORY,
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disposeAsset,
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updateAsset,
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} from '../assets/asset-service'
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import { getBASReference } from '@/lib/bookkeeping/bas-reference'
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import type { Asset } from '@/types'
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vi.mock('@/lib/bookkeeping/engine', () => ({
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createJournalEntry: vi.fn().mockResolvedValue({
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id: 'entry-1',
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voucher_series: 'A',
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voucher_number: 1,
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}),
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}))
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describe('DEFAULT_ACCOUNTS_BY_CATEGORY', () => {
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it('maps every AssetCategory to a BAS-aligned account triple', () => {
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const expected = {
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@@ -67,244 +59,6 @@ describe('DEFAULT_ACCOUNTS_BY_CATEGORY', () => {
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})
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})
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describe('disposeAsset: gain/loss account selection', () => {
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function makeAsset(overrides: Partial<Asset> = {}): Asset {
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return {
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id: 'asset-1',
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user_id: 'u',
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company_id: 'co',
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name: 'Test',
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category: 'equipment',
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acquisition_date: '2023-01-01',
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acquisition_cost: 100_000,
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salvage_value: 0,
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useful_life_months: 60,
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depreciation_method: 'linear',
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bas_asset_account: '1220',
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bas_accumulated_account: '1229',
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bas_expense_account: '7832',
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restvarde_target: null,
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disposed_at: null,
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disposed_proceeds: null,
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disposed_proceeds_vat: 0,
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disposed_vat_treatment: null,
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jamkning_amount: 0,
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jamkning_remaining_months: null,
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jamkning_total_months: null,
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jamkning_original_input_vat: null,
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k3_components: null,
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notes: null,
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created_at: '2023-01-01T00:00:00Z',
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updated_at: '2023-01-01T00:00:00Z',
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...overrides,
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}
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}
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function makeSupabaseForDispose(asset: Asset, schedules: Array<{ planned_depreciation: number }>) {
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// Three from() calls happen inside disposeAsset:
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// 1. getAsset (.maybeSingle on 'assets')
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// 2. sumPostedDepreciation (.then on 'depreciation_schedules': server-derived
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// accumulated_depreciation; replaces the previously client-supplied value)
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// 3. update (.single on 'assets', returning the disposed row)
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const builders = {
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getBuilder: {
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select: vi.fn().mockReturnThis(),
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eq: vi.fn().mockReturnThis(),
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maybeSingle: vi.fn().mockResolvedValue({ data: asset, error: null }),
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},
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schedulesBuilder: (() => {
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const b: Record<string, unknown> = {
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select: vi.fn(),
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eq: vi.fn(),
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not: vi.fn(),
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then: undefined,
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}
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;(b.select as ReturnType<typeof vi.fn>).mockReturnValue(b)
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;(b.eq as ReturnType<typeof vi.fn>).mockReturnValue(b)
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;(b.not as ReturnType<typeof vi.fn>).mockReturnValue(b)
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b.then = (resolve: (v: { data: unknown; error: unknown }) => void) =>
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resolve({ data: schedules, error: null })
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return b as { select: ReturnType<typeof vi.fn>; eq: ReturnType<typeof vi.fn>; not: ReturnType<typeof vi.fn> }
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})(),
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updateBuilder: {
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update: vi.fn().mockReturnThis(),
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eq: vi.fn().mockReturnThis(),
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select: vi.fn().mockReturnThis(),
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single: vi.fn().mockResolvedValue({
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data: { ...asset, disposed_at: '2025-06-30', disposed_proceeds: 50_000 },
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error: null,
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}),
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},
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}
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let calls = 0
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const supabase = {
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from: vi.fn((table: string) => {
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calls++
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if (table === 'depreciation_schedules') return builders.schedulesBuilder
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return calls === 1 ? builders.getBuilder : builders.updateBuilder
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}),
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}
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return { supabase, builders } as const
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}
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it('uses 3973 / 7973 for tangible asset disposal (equipment)', async () => {
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const { createJournalEntry } = await import('@/lib/bookkeeping/engine')
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vi.mocked(createJournalEntry).mockClear()
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const asset = makeAsset({ category: 'equipment' })
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// Two prior posted schedules summing to 40_000 → NBV = 60_000, proceeds 80_000 → gain 20_000
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const { supabase } = makeSupabaseForDispose(asset, [
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{ planned_depreciation: 20_000 },
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{ planned_depreciation: 20_000 },
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])
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await disposeAsset(
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supabase as unknown as Parameters<typeof disposeAsset>[0],
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'co',
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'u',
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'asset-1',
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{
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disposed_at: '2025-06-30',
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disposed_proceeds: 80_000,
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fiscal_period_id: 'fp',
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},
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)
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const call = vi.mocked(createJournalEntry).mock.calls[0]
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expect(call).toBeDefined()
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const lines = (call![3] as { lines: { account_number: string; debit_amount: number; credit_amount: number }[] }).lines
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// Server-derived accumulated debits 1229
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expect(lines.find((l) => l.account_number === '1229')?.debit_amount).toBe(40_000)
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// Gain goes to 3973 (tangible), not 3013
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expect(lines.find((l) => l.account_number === '3973')).toBeDefined()
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expect(lines.find((l) => l.account_number === '3013')).toBeUndefined()
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})
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it('uses 3013 / 7813 for immaterial asset disposal', async () => {
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const { createJournalEntry } = await import('@/lib/bookkeeping/engine')
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vi.mocked(createJournalEntry).mockClear()
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const asset = makeAsset({
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category: 'immaterial',
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bas_asset_account: '1010',
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bas_accumulated_account: '1019',
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bas_expense_account: '7810',
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})
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// NBV = 50_000, proceeds 10_000 → loss 40_000
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const { supabase } = makeSupabaseForDispose(asset, [{ planned_depreciation: 50_000 }])
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await disposeAsset(
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supabase as unknown as Parameters<typeof disposeAsset>[0],
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'co',
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'u',
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'asset-1',
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{
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disposed_at: '2025-06-30',
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disposed_proceeds: 10_000,
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fiscal_period_id: 'fp',
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},
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)
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const call = vi.mocked(createJournalEntry).mock.calls[0]
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expect(call).toBeDefined()
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const lines = (call![3] as { lines: { account_number: string; debit_amount: number }[] }).lines
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expect(lines.find((l) => l.account_number === '7813')).toBeDefined()
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expect(lines.find((l) => l.account_number === '7973')).toBeUndefined()
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})
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it('uses 3971 / 7971 for building disposal', async () => {
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const { createJournalEntry } = await import('@/lib/bookkeeping/engine')
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vi.mocked(createJournalEntry).mockClear()
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const asset = makeAsset({
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category: 'building',
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acquisition_cost: 2_000_000,
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bas_asset_account: '1110',
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bas_accumulated_account: '1119',
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bas_expense_account: '7821',
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})
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// NBV = 1_500_000, proceeds 2_000_000 → gain 500_000
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const { supabase } = makeSupabaseForDispose(asset, [{ planned_depreciation: 500_000 }])
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await disposeAsset(
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supabase as unknown as Parameters<typeof disposeAsset>[0],
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'co',
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'u',
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'asset-1',
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{
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disposed_at: '2025-06-30',
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disposed_proceeds: 2_000_000,
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fiscal_period_id: 'fp',
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},
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)
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const call = vi.mocked(createJournalEntry).mock.calls[0]
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const lines = (call![3] as { lines: { account_number: string }[] }).lines
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// Buildings route to 3971/7971, not 3973/7973
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expect(lines.find((l) => l.account_number === '3971')).toBeDefined()
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expect(lines.find((l) => l.account_number === '3973')).toBeUndefined()
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})
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it('uses 3971 / 7971 for land_improvement disposal', async () => {
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const { createJournalEntry } = await import('@/lib/bookkeeping/engine')
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vi.mocked(createJournalEntry).mockClear()
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const asset = makeAsset({
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category: 'land_improvement',
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acquisition_cost: 100_000,
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bas_asset_account: '1150',
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bas_accumulated_account: '1159',
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bas_expense_account: '7824',
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})
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// NBV = 80_000, proceeds 40_000 → loss 40_000
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const { supabase } = makeSupabaseForDispose(asset, [{ planned_depreciation: 20_000 }])
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await disposeAsset(
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supabase as unknown as Parameters<typeof disposeAsset>[0],
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'co',
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'u',
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'asset-1',
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{
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disposed_at: '2025-06-30',
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disposed_proceeds: 40_000,
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fiscal_period_id: 'fp',
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},
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)
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const call = vi.mocked(createJournalEntry).mock.calls[0]
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const lines = (call![3] as { lines: { account_number: string }[] }).lines
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// Markanläggning routes to 7971 like buildings
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expect(lines.find((l) => l.account_number === '7971')).toBeDefined()
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expect(lines.find((l) => l.account_number === '7973')).toBeUndefined()
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})
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it('server-derives accumulated_depreciation: caller cannot inflate gain', async () => {
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const { createJournalEntry } = await import('@/lib/bookkeeping/engine')
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vi.mocked(createJournalEntry).mockClear()
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const asset = makeAsset({ category: 'equipment', acquisition_cost: 100_000 })
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// Real accumulated = 30_000 from one posted schedule. A malicious client
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// could previously pass accumulated_depreciation: 100_000 to fake a fully
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// depreciated asset and pocket a 50_000 phantom gain on proceeds. With
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// server derivation, the lines reflect the actual 30_000.
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const { supabase } = makeSupabaseForDispose(asset, [{ planned_depreciation: 30_000 }])
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await disposeAsset(
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supabase as unknown as Parameters<typeof disposeAsset>[0],
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'co',
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'u',
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'asset-1',
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{
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disposed_at: '2025-06-30',
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disposed_proceeds: 50_000,
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fiscal_period_id: 'fp',
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},
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)
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const call = vi.mocked(createJournalEntry).mock.calls[0]
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const lines = (call![3] as { lines: { account_number: string; debit_amount: number; credit_amount: number }[] }).lines
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// accumulated debit must be 30_000 (server-derived), not anything else
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expect(lines.find((l) => l.account_number === '1229')?.debit_amount).toBe(30_000)
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// NBV = 100_000 − 30_000 = 70_000, proceeds 50_000 → loss 20_000 to 7973
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expect(lines.find((l) => l.account_number === '7973')?.debit_amount).toBe(20_000)
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})
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})
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describe('updateAsset: acquisition-basis correction guard', () => {
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function makeAssetRow(overrides: Partial<Asset> = {}): Asset {
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return {
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@@ -507,3 +261,5 @@ describe('updateAsset: acquisition-basis correction guard', () => {
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expect(captured.update).toMatchObject({ acquisition_date: '2025-08-15' })
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})
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})
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