refactor(bokslut): convert periodiseringsfond balance query off the journal_entries!inner embed (#977) (#1047)
listExistingPeriodiseringsfonder still selected from journal_entry_lines with a journal_entries!inner embed and put company_id/status/entry_date on the embedded side: the shape PostgREST compiles to a correlated lateral that scans all tenants' lines, and it silently truncated at the 1000-row cap because it was unpaginated. Convert it to the shared two-step fetchEntryLines helper (lib/bookkeeping/entry-lines.ts), mirroring bolagsskatt-calculator.ts, and keep the existing wrapped error contract. Adds unit coverage for listExistingPeriodiseringsfonder: helper call shape, entry/line filter callbacks, per-account balance aggregation, 2129 cohort collision rule, 6-year must-return flag, near-zero drop, sorting, and error wrapping. Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Fable 5
Claude Fable 5
parent
f91536c86c
commit
d182cf5d93
@@ -1,12 +1,19 @@
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import { describe, it, expect } from 'vitest'
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import { describe, it, expect, vi, beforeEach } from 'vitest'
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import type { SupabaseClient } from '@supabase/supabase-js'
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import {
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proposeAvsattning,
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proposeAteforing,
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listExistingPeriodiseringsfonder,
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getPeriodiseringsfondCohortAccount,
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PFOND_AB_RATE,
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PFOND_MAX_HOLD_YEARS,
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type ExistingFond,
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} from '../reserves/periodiseringsfond-service'
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import { fetchEntryLines } from '@/lib/bookkeeping/entry-lines'
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vi.mock('@/lib/bookkeeping/entry-lines', () => ({
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fetchEntryLines: vi.fn(),
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}))
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describe('getPeriodiseringsfondCohortAccount', () => {
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it('maps fiscal year to BAS 212X account', () => {
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@@ -186,3 +193,130 @@ describe('proposeAteforing', () => {
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expect(PFOND_MAX_HOLD_YEARS).toBe(6)
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})
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})
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describe('listExistingPeriodiseringsfonder', () => {
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const supabase = {} as SupabaseClient
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const mockFetchEntryLines = vi.mocked(fetchEntryLines)
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beforeEach(() => {
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vi.clearAllMocks()
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})
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/** Chainable query spy that records every filter call in order. */
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function makeChainableQuery() {
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const calls: Array<[string, ...unknown[]]> = []
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const q: Record<string, unknown> = {}
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for (const m of ['eq', 'gte', 'lte'] as const) {
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q[m] = vi.fn((...args: unknown[]) => {
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calls.push([m, ...args])
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return q
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})
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}
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return { q, calls }
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}
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it('calls fetchEntryLines with line columns only and no entry reattachment', async () => {
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mockFetchEntryLines.mockResolvedValue([])
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const result = await listExistingPeriodiseringsfonder(supabase, 'company-1', '2025-12-31')
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expect(result).toEqual([])
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expect(mockFetchEntryLines).toHaveBeenCalledTimes(1)
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expect(mockFetchEntryLines).toHaveBeenCalledWith(
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expect.objectContaining({
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supabase,
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lineColumns: 'account_number, debit_amount, credit_amount',
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attachEntriesAs: null,
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}),
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)
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})
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it('scopes entries to company/posted/closing date and lines to the 21xx range', async () => {
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mockFetchEntryLines.mockResolvedValue([])
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await listExistingPeriodiseringsfonder(supabase, 'company-1', '2025-12-31')
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const options = mockFetchEntryLines.mock.calls[0][0]
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const entries = makeChainableQuery()
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options.filterEntries(entries.q)
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expect(entries.calls).toEqual([
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['eq', 'company_id', 'company-1'],
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['eq', 'status', 'posted'],
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['lte', 'entry_date', '2025-12-31'],
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])
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expect(options.filterLines).toBeDefined()
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const lines = makeChainableQuery()
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options.filterLines?.(lines.q)
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expect(lines.calls).toEqual([
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['gte', 'account_number', '2110'],
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['lte', 'account_number', '2199'],
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])
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})
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it('sums per-account balances (credit minus debit) and maps cohort years', async () => {
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mockFetchEntryLines.mockResolvedValue([
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// 2125 across two rows: 100_000 credit, 20_000 debit -> 80_000
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{ account_number: '2125', debit_amount: 0, credit_amount: 100_000 },
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{ account_number: '2125', debit_amount: 20_000, credit_amount: 0 },
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// Numeric strings and nulls coerce like the embed rows did
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{ account_number: '2120', debit_amount: null, credit_amount: '50000' },
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// 2129 is the 2019 collision account per the BAS 2020 seed
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{ account_number: '2129', debit_amount: 0, credit_amount: 10_000 },
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// 2110 is a grouping account with no cohort: skipped
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{ account_number: '2110', debit_amount: 0, credit_amount: 5_000 },
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])
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const result = await listExistingPeriodiseringsfonder(supabase, 'company-1', '2026-12-31')
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// Sorted by cohort_year ascending
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expect(result).toEqual([
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{
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account_number: '2129',
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cohort_year: 2019,
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balance: 10_000,
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must_return_this_year: true, // 2019 + 6 = 2025 <= 2026
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},
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{
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account_number: '2120',
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cohort_year: 2020,
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balance: 50_000,
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must_return_this_year: true, // 2020 + 6 = 2026 <= 2026
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},
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{
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account_number: '2125',
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cohort_year: 2025,
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balance: 80_000,
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must_return_this_year: false, // 2025 + 6 = 2031 > 2026
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},
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])
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})
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it('drops near-zero balances below the 0.005 threshold', async () => {
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mockFetchEntryLines.mockResolvedValue([
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{ account_number: '2123', debit_amount: 1_000, credit_amount: 1_000.004 },
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{ account_number: '2124', debit_amount: 0, credit_amount: 30_000 },
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])
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const result = await listExistingPeriodiseringsfonder(supabase, 'company-1', '2026-12-31')
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expect(result).toHaveLength(1)
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expect(result[0].account_number).toBe('2124')
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})
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it('wraps helper failures in the periodiseringsfond error contract', async () => {
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mockFetchEntryLines.mockRejectedValue(new Error('boom'))
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await expect(
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listExistingPeriodiseringsfonder(supabase, 'company-1', '2025-12-31'),
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).rejects.toThrow('Failed to fetch periodiseringsfond balances: boom')
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})
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it('rejects an unparseable closing date before querying', async () => {
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await expect(
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listExistingPeriodiseringsfonder(supabase, 'company-1', 'not-a-date'),
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).rejects.toThrow('Invalid closing date: not-a-date')
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expect(mockFetchEntryLines).not.toHaveBeenCalled()
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})
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})
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@@ -1,4 +1,5 @@
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import type { SupabaseClient } from '@supabase/supabase-js'
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import { fetchEntryLines, type EntryLinesQuery } from '@/lib/bookkeeping/entry-lines'
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import type { ProposedDisposition } from '../types'
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/** Maximum periodiseringsfond avsättning for aktiebolag: 25 % of skattemässigt
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@@ -132,25 +133,33 @@ export async function listExistingPeriodiseringsfonder(
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}
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// Sum debit/credit per 21xx account up to and including the closing date.
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// Use the journal_entry_lines table directly: RLS scopes to the company.
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const { data, error } = await supabase
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.from('journal_entry_lines')
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.select(
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'account_number, debit_amount, credit_amount, journal_entries!inner(company_id, entry_date, status)',
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// Two-step entry-lines fetch (see lib/bookkeeping/entry-lines.ts): drives
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// the query from journal_entries and paginates, instead of the old
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// journal_entries!inner embed that scanned all tenants' lines and silently
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// truncated at PostgREST's 1000-row cap.
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type Row = { account_number: string; debit_amount: number | string | null; credit_amount: number | string | null }
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let data: Row[]
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try {
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data = await fetchEntryLines<Row>({
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supabase,
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lineColumns: 'account_number, debit_amount, credit_amount',
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filterEntries: (q: EntryLinesQuery) =>
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q
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.eq('company_id', companyId)
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.eq('status', 'posted')
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.lte('entry_date', closingDate),
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filterLines: (q: EntryLinesQuery) =>
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q.gte('account_number', '2110').lte('account_number', '2199'),
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attachEntriesAs: null,
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})
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} catch (err) {
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throw new Error(
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`Failed to fetch periodiseringsfond balances: ${err instanceof Error ? err.message : String(err)}`,
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)
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.eq('journal_entries.company_id', companyId)
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.eq('journal_entries.status', 'posted')
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.lte('journal_entries.entry_date', closingDate)
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.gte('account_number', '2110')
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.lte('account_number', '2199')
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if (error) {
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throw new Error(`Failed to fetch periodiseringsfond balances: ${error.message}`)
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}
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type Row = { account_number: string; debit_amount: number | string | null; credit_amount: number | string | null }
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const byAccount = new Map<string, number>()
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for (const row of (data ?? []) as Row[]) {
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for (const row of data) {
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const balance =
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(Number(row.credit_amount) || 0) - (Number(row.debit_amount) || 0)
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byAccount.set(row.account_number, (byAccount.get(row.account_number) ?? 0) + balance)
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