fix(reports): count reversed originals in the KPI monthly breakdown (#2201) (#2243)

The year total (tb / tb_ex_year_end) aggregates posted AND reversed
entries, so a same-year storno nets to 0. The monthly section, both the
get_kpi_report_aggregates RPC and the dimension-filtered JS fallback in
lib/reports/monthly-breakdown.ts, was posted-only: it dropped the reversed
original but kept the storno (itself posted). 10 000 kr on 3041 in March,
reversed in April, gave March 0 kr, April -10 000 kr, year 0 kr, and PR
#2198 made the per-month figures visible enough to add up.

Migration 20260903160000 replaces the RPC with the monthly join on
tb_ex_year_end's entry set verbatim (no extra status predicate); the JS
fallback filters status in ('posted','reversed') the same way. The pg-real
pin ("in tb, not in monthly") is flipped and a storno case asserts
sum(months) = net result. Everything else in the function is byte-identical
to 20260730090000.

Verified: pg-real suite against a rebuilt local supabase/postgres with every
migration applied (9 tests), unit suite, lint.

Closes #2201


Claude-Session: https://claude.ai/code/session_01VnConrmMCxJRQ5kfiPPWyy

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>

supabase/migrations/20260903160000_kpi_monthly_include_reversed_originals.sql

@@ -0,0 +1,162 @@
+-- get_kpi_report_aggregates: let a same-year storno cancel inside the monthly
+-- breakdown the way it already does in the year total.
+--
+-- The 'monthly' section joined tb_ex_ye_entries with an extra
+-- `e.status = 'posted'` predicate. The year total (tb / tb_ex_year_end) has no
+-- such predicate: it aggregates posted AND reversed entries, so a P&L entry
+-- that was reversed by storno nets to 0 across the original and the storno.
+-- Monthly dropped the reversed ORIGINAL but kept the storno (itself posted),
+-- so the months no longer summed to Nettoresultat: 10 000 kr on 3041 in
+-- March, reversed in April, gave March 0 kr and April -10 000 kr while the
+-- year said 0 kr (issue #2201). PR #2198 put the exact per-month figures on
+-- the Nyckeltal page, which made the gap visible to anyone adding them up.
+--
+-- Fix: the monthly section uses tb_ex_year_end's entry set verbatim (posted +
+-- reversed, minus the undone year-end chain). lib/reports/monthly-breakdown.ts
+-- (the dimension-filtered JS fallback serving the same chart) changes in the
+-- same PR so the two paths keep agreeing. Everything else in the function is
+-- byte-identical to 20260730090000.
+
+CREATE OR REPLACE FUNCTION public.get_kpi_report_aggregates(
+  p_company_id uuid,
+  p_fiscal_period_id uuid,
+  p_ob_entry_id uuid DEFAULT NULL
+)
+RETURNS jsonb
+LANGUAGE sql
+STABLE
+SECURITY INVOKER
+SET search_path TO 'public'
+AS $$
+WITH period_entries AS (
+  SELECT id, entry_date, status, source_type, reverses_id, correction_of_id
+  FROM public.journal_entries
+  WHERE company_id = p_company_id
+    AND fiscal_period_id = p_fiscal_period_id
+    AND status IN ('posted', 'reversed')
+),
+tb_entries AS (
+  SELECT * FROM period_entries
+  WHERE p_ob_entry_id IS NULL OR id <> p_ob_entry_id
+),
+ye_reversed AS (
+  -- Company-wide (no period filter), mirroring the wave-1 fetch in
+  -- lib/reports/trial-balance.ts: a storno in this period can reverse a
+  -- year-end entry from another period.
+  SELECT id
+  FROM public.journal_entries
+  WHERE company_id = p_company_id
+    AND source_type = 'year_end'
+    AND status = 'reversed'
+),
+tb_ex_ye_entries AS (
+  SELECT * FROM tb_entries
+  WHERE source_type IS DISTINCT FROM 'year_end'
+    AND (reverses_id IS NULL
+         OR reverses_id NOT IN (SELECT id FROM ye_reversed))
+    AND (correction_of_id IS NULL
+         OR correction_of_id NOT IN (SELECT id FROM ye_reversed))
+)
+SELECT jsonb_build_object(
+  'tb', COALESCE((
+    SELECT jsonb_agg(jsonb_build_object(
+      'account_number', t.account_number,
+      'debit', t.debit,
+      'credit', t.credit
+    ) ORDER BY t.account_number)
+    FROM (
+      SELECT l.account_number,
+             sum(l.debit_amount)::float8 AS debit,
+             sum(l.credit_amount)::float8 AS credit
+      FROM public.journal_entry_lines l
+      JOIN tb_entries e ON e.id = l.journal_entry_id
+      GROUP BY l.account_number
+    ) t
+  ), '[]'::jsonb),
+  'tb_ex_year_end', COALESCE((
+    SELECT jsonb_agg(jsonb_build_object(
+      'account_number', t.account_number,
+      'debit', t.debit,
+      'credit', t.credit
+    ) ORDER BY t.account_number)
+    FROM (
+      SELECT l.account_number,
+             sum(l.debit_amount)::float8 AS debit,
+             sum(l.credit_amount)::float8 AS credit
+      FROM public.journal_entry_lines l
+      JOIN tb_ex_ye_entries e ON e.id = l.journal_entry_id
+      GROUP BY l.account_number
+    ) t
+  ), '[]'::jsonb),
+  'ob', COALESCE((
+    SELECT jsonb_agg(jsonb_build_object(
+      'account_number', t.account_number,
+      'debit', t.debit,
+      'credit', t.credit
+    ) ORDER BY t.account_number)
+    FROM (
+      -- No status filter: getOpeningBalances only checks id + company_id.
+      SELECT l.account_number,
+             sum(l.debit_amount)::float8 AS debit,
+             sum(l.credit_amount)::float8 AS credit
+      FROM public.journal_entry_lines l
+      JOIN public.journal_entries e
+        ON e.id = l.journal_entry_id
+       AND e.id = p_ob_entry_id
+       AND e.company_id = p_company_id
+      GROUP BY l.account_number
+    ) t
+  ), '[]'::jsonb),
+  'monthly', COALESCE((
+    SELECT jsonb_agg(jsonb_build_object(
+      'year', m.year,
+      'month', m.month,
+      'income', m.income,
+      'expenses', m.expenses
+    ) ORDER BY m.year, m.month)
+    FROM (
+      SELECT EXTRACT(YEAR FROM e.entry_date)::int AS year,
+             EXTRACT(MONTH FROM e.entry_date)::int AS month,
+             (
+               COALESCE(sum(CASE
+                 WHEN l.account_number ~ '^3'
+                 THEN l.credit_amount - l.debit_amount
+               END), 0)
+               + COALESCE(sum(CASE
+                 WHEN l.account_number ~ '^8'
+                  AND l.account_number <> '8999'
+                  AND (l.credit_amount - l.debit_amount) >= 0
+                 THEN l.credit_amount - l.debit_amount
+               END), 0)
+             )::float8 AS income,
+             (
+               COALESCE(sum(CASE
+                 WHEN l.account_number ~ '^[4-7]'
+                 THEN l.debit_amount - l.credit_amount
+               END), 0)
+               + COALESCE(sum(CASE
+                 WHEN l.account_number ~ '^8'
+                  AND l.account_number <> '8999'
+                  AND (l.credit_amount - l.debit_amount) < 0
+                 THEN l.debit_amount - l.credit_amount
+               END), 0)
+             )::float8 AS expenses
+      FROM public.journal_entry_lines l
+      -- The same entry set as tb_ex_year_end, with NO extra status predicate:
+      -- posted AND reversed originals, minus the undone year-end chain. A
+      -- reversed original and its storno then cancel within the year exactly
+      -- as they do in the year total, so sum(months) = Nettoresultat. Matches
+      -- lib/reports/monthly-breakdown.ts.
+      JOIN tb_ex_ye_entries e
+        ON e.id = l.journal_entry_id
+      WHERE l.account_number ~ '^[3-8]'
+      GROUP BY 1, 2
+    ) m
+  ), '[]'::jsonb)
+)
+$$;
+
+REVOKE ALL ON FUNCTION public.get_kpi_report_aggregates(uuid, uuid, uuid) FROM PUBLIC, anon;
+GRANT EXECUTE ON FUNCTION public.get_kpi_report_aggregates(uuid, uuid, uuid) TO authenticated, service_role;
+
+NOTIFY pgrst, 'reload schema';