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>

messages/en.json

@@ -836,7 +836,62 @@
     "category_vehicle": "Vehicle",
     "category_computer": "Computer",
     "category_other_tangible": "Other tangible",
-    "count_footer": "{count, plural, one {1 asset} other {# assets}}"
+    "count_footer": "{count, plural, one {1 asset} other {# assets}}",
+    "disposal": {
+      "title": "Dispose of asset",
+      "load_failed_title": "Could not load the disposal",
+      "try_again": "Please try again.",
+      "submit_failed_title": "Disposal failed",
+      "success_title": "Asset disposed",
+      "success_description": "Depreciation, disposal, and the asset register were posted together.",
+      "not_found": "The asset could not be found.",
+      "already_disposed": "The asset was already disposed ({date}).",
+      "back": "Back",
+      "acquisition_cost": "Acquisition cost",
+      "acquired": "Acquired",
+      "bas_accounts": "Accounts (BAS)",
+      "details_title": "Disposal details",
+      "type_label": "Event",
+      "type_sale": "Sale",
+      "type_scrap": "Scrapping",
+      "type_business_transfer": "Transfer of a business",
+      "date_label": "Disposal date",
+      "period_label": "Fiscal period",
+      "period_placeholder": "Select period",
+      "locked": "locked",
+      "period_locked": "The selected period is locked or closed. Select an open period.",
+      "proceeds_label": "Amount received including VAT",
+      "consideration_label": "Consideration for the asset",
+      "proceeds_account_label": "Receiving account",
+      "vat_title": "VAT on the sale",
+      "vat_treatment_label": "VAT treatment",
+      "vat_standard_25": "Swedish VAT 25%",
+      "vat_reverse_charge": "Reverse charge",
+      "vat_export": "Export outside the EU",
+      "vat_exempt": "VAT-exempt sale",
+      "gross": "Gross",
+      "vat": "Output VAT",
+      "net": "Net",
+      "adjustment_title": "Input VAT adjustment (ML chapter 15)",
+      "within_adjustment_period": "Within the adjustment period: {years} years remain of {total}",
+      "outside_adjustment_period": "Outside the adjustment period",
+      "original_vat_label": "Total original input VAT",
+      "original_vat_hint": "Enter the full VAT amount, not only the deducted part. Threshold: SEK {threshold}.",
+      "original_percent_label": "Original deduction right (%)",
+      "adjustment_direction": "Direction",
+      "adjustment_amount": "Calculated adjustment",
+      "direction_increase": "Increased deduction",
+      "direction_decrease": "Decreased deduction",
+      "direction_none": "No adjustment",
+      "direction_transferred": "Transferred to the acquirer",
+      "adjustment_capped": "The amount was capped at 25% of the sale price excluding VAT.",
+      "business_transfer_confirm": "I confirm that the transfer covers an entire business or independent branch and meets the conditions in ML chapter 5, section 38.",
+      "adjustment_document_confirm": "I confirm that an adjustment document is prepared for the acquirer.",
+      "adjustment_data_required": "VAT basis data is required because the asset may be an investment good.",
+      "cancel": "Cancel",
+      "submit": "Post disposal",
+      "write_required": "Only users with write access can dispose of assets."
+    }
   },
   "employees": {
     "title": "Employees",