Add/bokslut (#718)

* feat(arcim-migration): Briox provider with SIE-over-API import

- Briox auth via account ID + application token (no app-level
  credentials); both tokens rotate on refresh and are persisted
- New sie-fetcher pulls the general ledger as SIE through the
  provider API for Fortnox, Briox and Bjorn Lunden
- Wizard stops on a failed SIE import and surfaces the real errors
  instead of proceeding to the misleading migrate-guard message
- PROVIDER_SIE_ONLY_FORTNOX renamed to PROVIDER_SIE_NOT_SUPPORTED;
  new PROVIDER_TOKEN_INVALID for rejected provider credentials

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(bookkeeping): per-line accruals (periodisering) on invoices and supplier invoices

Defer revenue/costs per invoice line to 29xx/17xx interim accounts with
automatic monthly dissolution (nightly cron + catch-up at registration),
schedule cancellation on credit, year-end auto-detect exclusion for
already-scheduled invoices, invoice-inbox service-period extraction for
prefill, and an MCP tool to list schedules.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(bokslut): iXBRL arsredovisning generation and Bolagsverket digital filing

Generate the annual report as iXBRL from a generated taxonomy registry
(K2 element lists, taxonomy:generate/check scripts + CI guard), expose it
via the fiscal-period API, and add the bolagsverket extension for digital
submission to eget utrymme with webhook-driven status tracking
(submissions table + pg tests, lifecycle events, year-end wizard UI).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* test(mcp): raise origin-guard test timeout to 20s

The dynamic import pulls in the full server module; the parse alone
flirts with the 5s default under full-suite parallel load.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* Add new scripts and documentation for K2 AB taxonomy generation and validation

- Introduced `generate-taxonomy-registry.ts` to automate the generation of the iXBRL taxonomy concept registry from official element lists and tuple models.
- Added `validate-ixbrl.mjs` for validating generated iXBRL reports against the official taxonomy package using Arelle.
- Included new documentation files:
  - `k2-ab-arsredovisning-elementlista-2024-09-12_rev20250312_sv.xlsx`
  - `tuple-innehallsmodell-arsredovisning-k2-2024-09-12.xlsx`
  - `taxonomi-paket-2024-09-12_rev20250312.zip`

* Add tests for bookkeeping accruals dissolution and supplier invoices

- Implement tests for the POST /api/bookkeeping/accruals/[id]/dissolve route, covering success and error scenarios.
- Add tests for the DELETE /api/supplier-invoices/[id] route, including authentication checks and validation of invoice deletion conditions.
- Introduce tests for the Arcim migration provider client, ensuring token handling and error classification.
- Create tests for the Bolagsverket extension, validating submission role enforcement and environment settings.
- Add Zod schemas for Bolagsverket response payloads to ensure proper validation.
- Implement tests for MCP server's list accrual schedules, confirming registration and scope mapping.
- Add consistency tests for IXBRL document generation, ensuring duplicate facts and XML escaping are handled correctly.
- Introduce typed domain errors for accrual schedules to improve error handling in the service.
- Add tests for resolving consent with Briox token refresh concurrency, ensuring proper token management and error handling.

* fix(tests): update payload size guard comments to reflect recent changes in tool descriptions and ceiling adjustments

* fix(gitattributes): mark generated JSON files in bokslut taxonomy as linguist-generated

* feat(migrations): add backfill for invoices.journal_entry_id and fallback for next_voucher_number user_id

* feat(bokslut): enhance compliance and financial processing features with new submission details and security measures

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

messages/en.json

@@ -443,6 +443,24 @@
     "label_bank_account": "Bank account",
     "no_contact_info": "No contact details"
   },
+  "accruals": {
+    "row_toggle": "Defer over period",
+    "row_toggle_aria": "Defer line {index} over a period",
+    "row_menu_add": "Add accrual period",
+    "row_menu_remove": "Remove deferral",
+    "panel_title": "Periodisering",
+    "start_label": "Period start",
+    "end_label": "Period end",
+    "account_label": "Balance account",
+    "remove_aria": "Remove deferral",
+    "preview": "{months} months × {amount}",
+    "preview_invalid_period": "The period end must be after its start",
+    "preview_min_months": "Deferral requires at least 2 calendar months",
+    "k2_hint": "Amounts under SEK 5,000 normally do not need to be deferred (K2).",
+    "validation_period": "Enter a period of at least 2 calendar months",
+    "incomplete_toast_title": "Incomplete deferral",
+    "incomplete_toast_description": "Set the period start and end (at least 2 months) or remove the deferral from the line."
+  },
   "assets": {
     "title": "Fixed assets",
     "new_asset": "New asset",
@@ -2235,6 +2253,7 @@
   },
   "invoice_review": {
     "assigned_number_prefix": "Will be assigned invoice number",
+    "accrual_line_info": "Accrued {from} – {to}",
     "customer_type_individual": "Private individual",
     "customer_type_swedish_business": "Swedish business or organization",
     "customer_type_eu_business": "EU business",
@@ -2306,6 +2325,8 @@
     "badge_proforma": "Proforma",
     "badge_delivery_note": "Delivery note",
     "badge_self_billed": "Self-billing",
+    "badge_accrued": "Accrued",
+    "accrual_line_info": "Accrued {from} – {to}",
     "external_number_label": "Invoice number (customer's)",
     "agreement_ref_label": "Agreement reference",
     "created_at": "Created {date}",
@@ -2750,7 +2771,13 @@
     "account_2647": "Calculated input VAT, domestic reverse charge",
     "account_2614": "Output VAT, reverse charge 25%",
     "account_2624": "Output VAT, reverse charge 12%",
-    "account_2634": "Output VAT, reverse charge 6%"
+    "account_2634": "Output VAT, reverse charge 6%",
+    "account_1710": "Prepaid rent",
+    "account_1720": "Prepaid leasing fees",
+    "account_1730": "Prepaid insurance premiums",
+    "account_1740": "Prepaid interest",
+    "account_1790": "Other prepaid expenses",
+    "review_accrual_line_info": "Accrued {from} – {to}"
   },
   "supplier_invoice_detail": {
     "back": "Back",
@@ -2808,6 +2835,8 @@
     "delivery_date_label": "Delivery date",
     "ocr_reference_label": "OCR/reference",
     "reverse_charge_badge": "Reverse charge",
+    "badge_accrued": "Accrued",
+    "accrual_line_info": "Accrued {from} – {to}",
     "amounts_title": "Amounts",
     "net_excl_vat": "Net (excl. VAT)",
     "vat_label": "VAT",

messages/sv.json

@@ -443,6 +443,24 @@
     "label_bank_account": "Bankkonto",
     "no_contact_info": "Inga kontaktuppgifter"
   },
+  "accruals": {
+    "row_toggle": "Periodisera",
+    "row_toggle_aria": "Periodisera rad {index}",
+    "row_menu_add": "Lägg till periodisering",
+    "row_menu_remove": "Ta bort periodisering",
+    "panel_title": "Periodisering",
+    "start_label": "Periodens start",
+    "end_label": "Periodens slut",
+    "account_label": "Balanskonto",
+    "remove_aria": "Ta bort periodisering",
+    "preview": "{months} månader × {amount}",
+    "preview_invalid_period": "Periodens slut måste vara efter dess start",
+    "preview_min_months": "Periodisering kräver minst 2 kalendermånader",
+    "k2_hint": "Belopp under 5 000 kr behöver normalt inte periodiseras (K2).",
+    "validation_period": "Ange en period på minst 2 kalendermånader",
+    "incomplete_toast_title": "Ofullständig periodisering",
+    "incomplete_toast_description": "Ange periodens start och slut (minst 2 månader) eller ta bort periodiseringen från raden."
+  },
   "assets": {
     "title": "Anläggningstillgångar",
     "new_asset": "Ny tillgång",
@@ -2235,6 +2253,7 @@
   },
   "invoice_review": {
     "assigned_number_prefix": "Tilldelas fakturanummer",
+    "accrual_line_info": "Periodiseras {from} – {to}",
     "customer_type_individual": "Privatperson",
     "customer_type_swedish_business": "Svenskt företag eller organisation",
     "customer_type_eu_business": "EU-företag",
@@ -2306,6 +2325,8 @@
     "badge_proforma": "Proforma",
     "badge_delivery_note": "Följesedel",
     "badge_self_billed": "Självfaktura",
+    "badge_accrued": "Periodiserad",
+    "accrual_line_info": "Periodiseras {from} – {to}",
     "external_number_label": "Fakturanummer (kundens)",
     "agreement_ref_label": "Avtalsreferens",
     "created_at": "Skapad {date}",
@@ -2750,7 +2771,13 @@
     "account_2647": "Beräknad ing. moms omvänd i Sverige",
     "account_2614": "Utg. moms omvänd 25%",
     "account_2624": "Utg. moms omvänd 12%",
-    "account_2634": "Utg. moms omvänd 6%"
+    "account_2634": "Utg. moms omvänd 6%",
+    "account_1710": "Förutbetalda hyreskostnader",
+    "account_1720": "Förutbetalda leasingavgifter",
+    "account_1730": "Förutbetalda försäkringspremier",
+    "account_1740": "Förutbetalda räntekostnader",
+    "account_1790": "Övriga förutbetalda kostnader",
+    "review_accrual_line_info": "Periodiseras {from} – {to}"
   },
   "supplier_invoice_detail": {
     "back": "Tillbaka",
@@ -2808,6 +2835,8 @@
     "delivery_date_label": "Leveransdatum",
     "ocr_reference_label": "OCR/referens",
     "reverse_charge_badge": "Omvänd skattskyldighet",
+    "badge_accrued": "Periodiserad",
+    "accrual_line_info": "Periodiseras {from} – {to}",
     "amounts_title": "Belopp",
     "net_excl_vat": "Netto (exkl. moms)",
     "vat_label": "Moms",