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
@@ -29,11 +29,14 @@ import { backfillStandardBASAccounts } from '@/lib/bookkeeping/account-backfill'
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import { syncInvoiceStatusFromPaymentEntry, isPaymentSourceType } from '@/lib/bookkeeping/payment-sync'
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import { getActor } from '@/lib/bookkeeping/actor-context'
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import type {
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AssetDisposalType,
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AssetJamkningDirection,
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CreateJournalEntryInput,
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CreateJournalEntryLineInput,
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JournalEntry,
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JournalEntryLine,
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JournalEntrySourceType,
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VatTreatment,
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} from '@/types'
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const log = createLogger('bookkeeping.engine')
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@@ -669,6 +672,123 @@ export async function commitEntry(
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return result
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}
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export interface CommitAssetDisposalInput {
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asset_id: string
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fiscal_period_id: string
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disposal_type: AssetDisposalType
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disposed_at: string
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disposed_proceeds: number
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proceeds_vat: number
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vat_treatment: VatTreatment | null
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current_depreciation: number
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jamkning_amount: number
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jamkning_direction: AssetJamkningDirection
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jamkning_remaining_years: number | null
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jamkning_total_years: number | null
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jamkning_original_input_vat: number | null
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jamkning_original_deduction_percent: number | null
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jamkning_new_deduction_percent: number | null
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}
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/**
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* Commit a prepared asset-disposal draft and update the asset register in the
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* same database transaction. The dedicated RPC delegates voucher numbering to
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* commit_journal_entry, so disposal cannot leave a posted voucher without the
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* corresponding immutable register state.
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*/
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export async function commitAssetDisposal(
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supabase: SupabaseClient,
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companyId: string,
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userId: string,
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entryId: string | null,
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input: CommitAssetDisposalInput,
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): Promise<JournalEntry | null> {
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const actor = getActor()
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const { error } = await supabase.rpc('commit_asset_disposal', {
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p_company_id: companyId,
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p_asset_id: input.asset_id,
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p_entry_id: entryId,
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p_fiscal_period_id: input.fiscal_period_id,
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p_disposal_type: input.disposal_type,
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p_disposed_at: input.disposed_at,
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p_disposed_proceeds: input.disposed_proceeds,
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p_proceeds_vat: input.proceeds_vat,
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p_vat_treatment: input.vat_treatment,
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p_current_depreciation: input.current_depreciation,
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p_jamkning_amount: input.jamkning_amount,
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p_jamkning_direction: input.jamkning_direction,
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p_jamkning_remaining_years: input.jamkning_remaining_years,
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p_jamkning_total_years: input.jamkning_total_years,
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p_jamkning_original_input_vat: input.jamkning_original_input_vat,
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p_jamkning_original_deduction_percent: input.jamkning_original_deduction_percent,
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p_jamkning_new_deduction_percent: input.jamkning_new_deduction_percent,
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p_actor_type: actor?.type ?? null,
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p_actor_label: actor?.label ?? null,
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})
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if (error) {
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log.error('commit_asset_disposal RPC failed', error, {
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operation: 'commit_asset_disposal',
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companyId,
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userId,
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entityType: 'asset',
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entityId: input.asset_id,
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journalEntryId: entryId,
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pgCode: (error as { code?: string }).code,
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})
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throw new BookkeepingDatabaseError('commit_asset_disposal', error.message)
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}
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if (!entryId) return null
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// The RPC has already committed the voucher and the register update at this
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// point. A transient reload failure must not masquerade as a failed
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// disposal, so retry once and log the divergence before surfacing it.
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let completeEntry: JournalEntry | null = null
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let lastFetchError: { message: string } | null = null
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for (let attempt = 0; attempt < 2 && !completeEntry; attempt++) {
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const { data, error: fetchError } = await supabase
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.from('journal_entries')
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.select('*, lines:journal_entry_lines(*)')
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.eq('id', entryId)
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.eq('company_id', companyId)
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.single()
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if (data && !fetchError) {
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completeEntry = data as JournalEntry
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} else {
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lastFetchError = fetchError ?? { message: 'posted entry not found' }
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}
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}
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if (!completeEntry) {
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log.error(
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'asset disposal committed but posted entry reload failed',
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lastFetchError,
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{
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operation: 'commit_asset_disposal',
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companyId,
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userId,
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entityType: 'asset',
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entityId: input.asset_id,
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journalEntryId: entryId,
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},
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)
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throw new BookkeepingDatabaseError(
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'fetch_asset_disposal_entry',
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`disposal voucher is committed but could not be reloaded: ${
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lastFetchError?.message ?? 'posted entry not found'
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}`,
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)
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}
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const result = completeEntry
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await eventBus.emit({
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type: 'journal_entry.committed',
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payload: { entry: result, userId, companyId },
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})
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return result
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}
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/**
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* Create a journal entry with lines (verifikation)
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* Convenience wrapper: creates draft + commits in one step.
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@@ -289,6 +289,8 @@ export type BookkeepingOperation =
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| 'create_draft_entry'
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| 'create_entry_lines'
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| 'commit_entry'
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| 'commit_asset_disposal'
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| 'fetch_asset_disposal_entry'
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| 'create_reversal_entry'
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| 'create_reversal_lines'
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| 'post_reversal_entry'
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