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
@@ -0,0 +1,343 @@
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-- Atomic fixed-asset disposal.
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--
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-- A disposal voucher and the immutable asset-register update are one legal
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-- event. This RPC calls commit_journal_entry for sequential voucher numbering,
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-- records any disposal-date depreciation schedule, and marks the asset as
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-- disposed in the same transaction.
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ALTER TABLE public.assets
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ADD COLUMN IF NOT EXISTS disposal_type text,
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ADD COLUMN IF NOT EXISTS disposal_journal_entry_id uuid,
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ADD COLUMN IF NOT EXISTS jamkning_direction text,
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ADD COLUMN IF NOT EXISTS jamkning_remaining_years integer,
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ADD COLUMN IF NOT EXISTS jamkning_total_years integer,
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ADD COLUMN IF NOT EXISTS jamkning_original_deduction_percent numeric(5, 2),
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ADD COLUMN IF NOT EXISTS jamkning_new_deduction_percent numeric(5, 2);
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-- All constrained columns are new and NULL for existing rows, so validation
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-- can never fail. Add every constraint NOT VALID and validate separately:
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-- an immediate FK validation takes SHARE ROW EXCLUSIVE on journal_entries (a
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-- hot table) and each plain CHECK scans assets under a blocking lock, while
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-- VALIDATE CONSTRAINT only needs SHARE UPDATE EXCLUSIVE and does not block
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-- writes.
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ALTER TABLE public.assets
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DROP CONSTRAINT IF EXISTS assets_disposal_journal_entry_id_fkey,
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ADD CONSTRAINT assets_disposal_journal_entry_id_fkey
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FOREIGN KEY (disposal_journal_entry_id)
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REFERENCES public.journal_entries(id) ON DELETE RESTRICT
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NOT VALID,
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DROP CONSTRAINT IF EXISTS assets_disposal_type_check,
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ADD CONSTRAINT assets_disposal_type_check CHECK (
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disposal_type IS NULL OR disposal_type IN ('sale', 'scrap', 'business_transfer')
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) NOT VALID,
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DROP CONSTRAINT IF EXISTS assets_jamkning_direction_check,
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ADD CONSTRAINT assets_jamkning_direction_check CHECK (
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jamkning_direction IS NULL OR jamkning_direction IN ('increase', 'decrease', 'none', 'transferred')
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) NOT VALID,
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DROP CONSTRAINT IF EXISTS assets_jamkning_years_check,
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ADD CONSTRAINT assets_jamkning_years_check CHECK (
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(jamkning_remaining_years IS NULL OR jamkning_remaining_years >= 0)
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AND (jamkning_total_years IS NULL OR jamkning_total_years IN (5, 10))
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AND (
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jamkning_remaining_years IS NULL
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OR jamkning_total_years IS NULL
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OR jamkning_remaining_years <= jamkning_total_years
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)
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) NOT VALID,
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DROP CONSTRAINT IF EXISTS assets_jamkning_percent_check,
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ADD CONSTRAINT assets_jamkning_percent_check CHECK (
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(jamkning_original_deduction_percent IS NULL OR jamkning_original_deduction_percent BETWEEN 0 AND 100)
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AND (jamkning_new_deduction_percent IS NULL OR jamkning_new_deduction_percent BETWEEN 0 AND 100)
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) NOT VALID;
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ALTER TABLE public.assets VALIDATE CONSTRAINT assets_disposal_journal_entry_id_fkey;
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ALTER TABLE public.assets VALIDATE CONSTRAINT assets_disposal_type_check;
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ALTER TABLE public.assets VALIDATE CONSTRAINT assets_jamkning_direction_check;
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ALTER TABLE public.assets VALIDATE CONSTRAINT assets_jamkning_years_check;
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ALTER TABLE public.assets VALIDATE CONSTRAINT assets_jamkning_percent_check;
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CREATE OR REPLACE FUNCTION public.enforce_asset_post_disposal_immutability()
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RETURNS trigger
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LANGUAGE plpgsql
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SET search_path = ''
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AS $function$
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BEGIN
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IF OLD.disposed_at IS NOT NULL THEN
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IF NEW.category IS DISTINCT FROM OLD.category
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OR NEW.acquisition_cost IS DISTINCT FROM OLD.acquisition_cost
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OR NEW.salvage_value IS DISTINCT FROM OLD.salvage_value
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OR NEW.useful_life_months IS DISTINCT FROM OLD.useful_life_months
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OR NEW.depreciation_method IS DISTINCT FROM OLD.depreciation_method
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OR NEW.restvarde_target IS DISTINCT FROM OLD.restvarde_target
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OR NEW.bas_asset_account IS DISTINCT FROM OLD.bas_asset_account
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OR NEW.bas_accumulated_account IS DISTINCT FROM OLD.bas_accumulated_account
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OR NEW.bas_expense_account IS DISTINCT FROM OLD.bas_expense_account
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OR NEW.acquisition_date IS DISTINCT FROM OLD.acquisition_date
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OR NEW.k3_components IS DISTINCT FROM OLD.k3_components
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OR NEW.disposed_at IS DISTINCT FROM OLD.disposed_at
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OR NEW.disposed_proceeds IS DISTINCT FROM OLD.disposed_proceeds
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OR NEW.disposed_proceeds_vat IS DISTINCT FROM OLD.disposed_proceeds_vat
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OR NEW.disposed_vat_treatment IS DISTINCT FROM OLD.disposed_vat_treatment
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OR NEW.disposal_type IS DISTINCT FROM OLD.disposal_type
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OR NEW.disposal_journal_entry_id IS DISTINCT FROM OLD.disposal_journal_entry_id
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OR NEW.jamkning_amount IS DISTINCT FROM OLD.jamkning_amount
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OR NEW.jamkning_remaining_months IS DISTINCT FROM OLD.jamkning_remaining_months
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OR NEW.jamkning_total_months IS DISTINCT FROM OLD.jamkning_total_months
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OR NEW.jamkning_original_input_vat IS DISTINCT FROM OLD.jamkning_original_input_vat
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OR NEW.jamkning_direction IS DISTINCT FROM OLD.jamkning_direction
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OR NEW.jamkning_remaining_years IS DISTINCT FROM OLD.jamkning_remaining_years
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OR NEW.jamkning_total_years IS DISTINCT FROM OLD.jamkning_total_years
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OR NEW.jamkning_original_deduction_percent IS DISTINCT FROM OLD.jamkning_original_deduction_percent
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OR NEW.jamkning_new_deduction_percent IS DISTINCT FROM OLD.jamkning_new_deduction_percent THEN
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RAISE EXCEPTION 'Cannot modify financial or disposal attributes of a disposed asset (id=%)', OLD.id
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USING ERRCODE = '23514';
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END IF;
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END IF;
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RETURN NEW;
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END;
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$function$;
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CREATE OR REPLACE FUNCTION public.commit_asset_disposal(
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p_company_id uuid,
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p_asset_id uuid,
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p_entry_id uuid,
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p_fiscal_period_id uuid,
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p_disposal_type text,
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p_disposed_at date,
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p_disposed_proceeds numeric,
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p_proceeds_vat numeric,
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p_vat_treatment text,
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p_current_depreciation numeric,
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p_jamkning_amount numeric,
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p_jamkning_direction text,
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p_jamkning_remaining_years integer,
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p_jamkning_total_years integer,
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p_jamkning_original_input_vat numeric,
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p_jamkning_original_deduction_percent numeric,
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p_jamkning_new_deduction_percent numeric,
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p_actor_type text DEFAULT NULL,
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p_actor_label text DEFAULT NULL
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)
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RETURNS TABLE(voucher_number integer)
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LANGUAGE plpgsql
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SECURITY DEFINER
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SET search_path = ''
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AS $function$
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DECLARE
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v_asset_user_id uuid;
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v_entry_user_id uuid;
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v_schedule_id uuid;
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v_schedule_entry_id uuid;
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v_period_start date;
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v_period_closed boolean;
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v_period_locked_at timestamptz;
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v_company_lock_date date;
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v_voucher_number integer;
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v_jwt_role text := coalesce(
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nullif(current_setting('request.jwt.claims', true), '')::jsonb ->> 'role',
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''
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);
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BEGIN
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-- NULL-safe membership guard (20260703180000): never the raw
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-- "NOT IN (SELECT user_company_ids())" form, which is NULL-unsafe.
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IF v_jwt_role IN ('anon', 'authenticated')
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AND (
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NOT public.caller_is_company_member(p_company_id)
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OR NOT public.current_user_can_write()
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) THEN
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RAISE EXCEPTION 'unauthorized asset disposal for company %', p_company_id
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USING ERRCODE = '42501';
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END IF;
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-- Disposal metadata invariants. The values are derived server-side by the
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-- same planner that builds the draft entry, but the RPC is independently
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-- callable, so reject internally inconsistent register metadata here.
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IF coalesce(p_disposed_proceeds, 0) < 0 OR coalesce(p_proceeds_vat, 0) < 0 THEN
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RAISE EXCEPTION 'Disposal proceeds and VAT must be non-negative'
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USING ERRCODE = '23514';
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END IF;
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IF p_proceeds_vat > 0 AND p_vat_treatment IS NULL THEN
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RAISE EXCEPTION 'Disposal VAT requires a VAT treatment'
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USING ERRCODE = '23514';
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END IF;
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IF p_proceeds_vat > p_disposed_proceeds THEN
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RAISE EXCEPTION 'Disposal VAT cannot exceed gross proceeds'
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USING ERRCODE = '23514';
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END IF;
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IF p_disposal_type = 'scrap' AND coalesce(p_disposed_proceeds, 0) <> 0 THEN
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RAISE EXCEPTION 'Scrapping (utrangering) cannot carry proceeds'
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USING ERRCODE = '23514';
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END IF;
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SELECT a.user_id
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INTO v_asset_user_id
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FROM public.assets a
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WHERE a.id = p_asset_id
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AND a.company_id = p_company_id
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AND a.disposed_at IS NULL
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FOR UPDATE;
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IF NOT FOUND THEN
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RAISE EXCEPTION 'Asset not found or already disposed: %', p_asset_id
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USING ERRCODE = 'P0002';
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END IF;
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SELECT fp.period_start, fp.is_closed, fp.locked_at
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INTO v_period_start, v_period_closed, v_period_locked_at
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FROM public.fiscal_periods fp
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WHERE fp.id = p_fiscal_period_id
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AND fp.company_id = p_company_id
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AND p_disposed_at BETWEEN fp.period_start AND fp.period_end;
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IF NOT FOUND THEN
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RAISE EXCEPTION 'Fiscal period does not contain disposal date'
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USING ERRCODE = '22007';
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END IF;
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IF v_period_closed OR v_period_locked_at IS NOT NULL THEN
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RAISE EXCEPTION 'Cannot dispose asset in a locked or closed fiscal period'
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USING ERRCODE = '23514';
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END IF;
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SELECT cs.bookkeeping_locked_through
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INTO v_company_lock_date
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FROM public.company_settings cs
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WHERE cs.company_id = p_company_id;
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IF v_company_lock_date IS NOT NULL AND p_disposed_at <= v_company_lock_date THEN
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RAISE EXCEPTION 'Bookkeeping is locked through %', v_company_lock_date
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USING ERRCODE = '23514';
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END IF;
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IF EXISTS (
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SELECT 1
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FROM public.depreciation_schedules ds
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JOIN public.fiscal_periods fp ON fp.id = ds.fiscal_period_id
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WHERE ds.company_id = p_company_id
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AND ds.asset_id = p_asset_id
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AND ds.journal_entry_id IS NOT NULL
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AND fp.period_start > v_period_start
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) THEN
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RAISE EXCEPTION 'Later depreciation is already posted for asset %', p_asset_id
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USING ERRCODE = '23514';
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END IF;
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IF p_entry_id IS NOT NULL THEN
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SELECT je.user_id
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INTO v_entry_user_id
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FROM public.journal_entries je
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WHERE je.id = p_entry_id
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AND je.company_id = p_company_id
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AND je.fiscal_period_id = p_fiscal_period_id
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AND je.entry_date = p_disposed_at
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AND je.status = 'draft'
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AND je.source_type = 'system'
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FOR UPDATE;
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IF NOT FOUND THEN
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RAISE EXCEPTION 'Valid disposal draft not found: %', p_entry_id
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USING ERRCODE = 'P0002';
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END IF;
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ELSIF abs(coalesce(p_current_depreciation, 0)) > 0.005 THEN
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RAISE EXCEPTION 'Current depreciation requires a disposal voucher'
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USING ERRCODE = '23514';
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END IF;
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IF coalesce(p_current_depreciation, 0) > 0.005 THEN
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SELECT ds.id, ds.journal_entry_id
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INTO v_schedule_id, v_schedule_entry_id
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FROM public.depreciation_schedules ds
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WHERE ds.asset_id = p_asset_id
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AND ds.fiscal_period_id = p_fiscal_period_id
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FOR UPDATE;
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IF FOUND AND v_schedule_entry_id IS NOT NULL THEN
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RAISE EXCEPTION 'Depreciation was posted concurrently for asset %', p_asset_id
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USING ERRCODE = '23514';
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ELSIF FOUND THEN
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UPDATE public.depreciation_schedules
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SET planned_depreciation = p_current_depreciation,
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journal_entry_id = p_entry_id,
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posted_at = now()
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WHERE id = v_schedule_id;
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ELSE
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INSERT INTO public.depreciation_schedules (
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user_id,
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company_id,
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asset_id,
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fiscal_period_id,
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planned_depreciation,
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journal_entry_id,
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posted_at
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) VALUES (
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coalesce(v_entry_user_id, v_asset_user_id),
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p_company_id,
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p_asset_id,
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p_fiscal_period_id,
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p_current_depreciation,
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p_entry_id,
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now()
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);
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END IF;
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END IF;
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IF p_entry_id IS NOT NULL THEN
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SELECT committed.voucher_number
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INTO v_voucher_number
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-- commit_method must be one of journal_entries_commit_method_check's
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-- allowed values; the disposal dialog is a user-accepted commit.
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FROM public.commit_journal_entry(
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p_company_id,
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p_entry_id,
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'user_accept',
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NULL,
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p_actor_type,
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p_actor_label
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) AS committed;
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END IF;
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UPDATE public.assets
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SET disposed_at = p_disposed_at,
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disposed_proceeds = p_disposed_proceeds,
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disposed_proceeds_vat = p_proceeds_vat,
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disposed_vat_treatment = p_vat_treatment,
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disposal_type = p_disposal_type,
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disposal_journal_entry_id = p_entry_id,
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jamkning_amount = p_jamkning_amount,
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jamkning_direction = p_jamkning_direction,
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jamkning_remaining_years = p_jamkning_remaining_years,
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jamkning_total_years = p_jamkning_total_years,
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jamkning_original_input_vat = p_jamkning_original_input_vat,
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jamkning_original_deduction_percent = p_jamkning_original_deduction_percent,
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jamkning_new_deduction_percent = p_jamkning_new_deduction_percent,
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jamkning_remaining_months = NULL,
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jamkning_total_months = NULL
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WHERE id = p_asset_id
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AND company_id = p_company_id
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AND disposed_at IS NULL;
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IF NOT FOUND THEN
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RAISE EXCEPTION 'Asset disposal lost concurrent update: %', p_asset_id
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USING ERRCODE = '40001';
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END IF;
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RETURN QUERY SELECT v_voucher_number;
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END;
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$function$;
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REVOKE ALL ON FUNCTION public.commit_asset_disposal(
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uuid, uuid, uuid, uuid, text, date, numeric, numeric, text, numeric,
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numeric, text, integer, integer, numeric, numeric, numeric, text, text
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) FROM PUBLIC, anon;
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GRANT EXECUTE ON FUNCTION public.commit_asset_disposal(
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uuid, uuid, uuid, uuid, text, date, numeric, numeric, text, numeric,
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numeric, text, integer, integer, numeric, numeric, numeric, text, text
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) TO authenticated;
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COMMENT ON FUNCTION public.commit_asset_disposal(
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uuid, uuid, uuid, uuid, text, date, numeric, numeric, text, numeric,
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numeric, text, integer, integer, numeric, numeric, numeric, text, text
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) IS 'Atomically posts a fixed-asset disposal voucher, disposal-date depreciation schedule, and immutable asset-register state.';
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NOTIFY pgrst, 'reload schema';
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File diff suppressed because it is too large
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