feat(reconciliation): manual adapter for the whole balance sheet (Reko bilagor, PR 1) (#1854)

* feat(reconciliation): manual adapter so the whole balance sheet is reconcilable and signable (Reko bilagor, PR 1)

Every class 1-2 account the bank and skattekonto adapters do not own now
appears on the Avstämning page under "Övriga balanskonton" with IB, movement
and UB through the balansdag, a system specification where one exists
(1510 kundreskontra, 2440 leverantörsreskontra, 2920/2940 semesterlöneskuld)
and, for every other account, the balance the signer states from their
underlag at sign-off. Same three doors as before: dashboard routes, v1 API
and the MCP tools take manual:<BAS> keys and an external_balance.

The ledger side is computed per fiscal period via generateTrialBalance,
never as an all-history sum: year-end re-books every balance account in an
opening_balance verifikat, so an all-history sum counts a closed year twice.

A stated external_balance is refused (EXTERNAL_BALANCE_NOT_ALLOWED) wherever
the system already has an outside truth, so it can never hide a difference.

No migration: account_reconciliations already accepts manual:NNNN keys.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz

* chore(api-skill): regenerate banking reference for the sign-off external_balance field

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz

---------

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

components/reconciliation/AccountOverview.tsx

@@ -21,7 +21,7 @@ import type {
   ReconciliationStatus,
 } from '@/lib/reconciliation/schemas'
 import type { SkattekontoBatchRowResult, SkattekontoTransactionWithSuggestion } from '@/types/skatteverket'
-import { SignoffDialog } from './SignoffDialog'
+import { SignoffDialog, type SignoffSubmitInput } from './SignoffDialog'
 import { MatcherPreview, type MatcherMatch } from './MatcherPreview'
 import { InfoTooltip } from '@/components/ui/info-tooltip'
 
@@ -95,6 +95,10 @@ export function AccountOverview({ account, rail, otherBankAccounts = [], window,
   const autorunDone = useRef(false)
 
   const isSkv = account.kind === 'skattekonto'
+  // Manual accounts have no rows to match or book: the body is the balance
+  // bridge (IB, movement, UB against a specification or the signer's
+  // underlag) and the sign-off.
+  const isManual = account.kind === 'manual'
   const base = `/api/reconciliation/accounts/${encodeURIComponent(account.account_key)}`
 
   const load = useCallback(async () => {
@@ -251,7 +255,7 @@ export function AccountOverview({ account, rail, otherBankAccounts = [], window,
     }
   }
 
-  async function submitSignoff(input: { through_date: string; note: string | null; force: boolean }) {
+  async function submitSignoff(input: SignoffSubmitInput) {
     const res = await fetch(`${base}/signoff`, {
       method: 'POST',
       headers: { 'Content-Type': 'application/json' },
@@ -405,6 +409,8 @@ export function AccountOverview({ account, rail, otherBankAccounts = [], window,
   const asOfDate = status.as_of.slice(0, 10)
   const fetchedAt = isSkv ? status.skattekonto?.fetched_at : account.source.synced_at
   const sourceLabel = isSkv ? t('source_skv') : t('source_bank')
+  const specification = isManual ? (status.manual?.specification ?? null) : null
+  const specificationLabel = specification ? (locale === 'en' ? specification.label_en : specification.label_sv) : null
 
   const bankRaw = status.bank as { bank_transaction_inflow?: number; bank_transaction_outflow?: number; bank_transaction_count?: number } | null
   const bankBreakdown =
@@ -416,21 +422,34 @@ export function AccountOverview({ account, rail, otherBankAccounts = [], window,
         })
       : null
 
+  const externalTile = isManual
+    ? {
+        key: 'external',
+        label: specificationLabel ?? t('tile_external_manual'),
+        value: money(status.external_balance),
+        sub: specification
+          ? t('tile_spec_today')
+          : status.external_balance != null && status.signoff
+            ? t('tile_external_signed', { date: formatDate(status.signoff.through_date) })
+            : t('tile_external_manual_sub'),
+      }
+    : {
+        key: 'external',
+        label: isSkv ? t('tile_external_skv') : t('tile_external_bank'),
+        // The bank tile is the period sum (what its label says), which lives on
+        // the bridge; external_balance is the reported bank balance and is often
+        // unknown, which rendered as "okänt" next to a bridge that knows better.
+        value: money(
+          isSkv
+            ? status.external_balance
+            : (status.bridge.find((l) => l.key === 'bank_transactions')?.amount ?? status.external_balance),
+        ),
+        // Bank: the gross split makes the net self-explanatory; skattekonto: when it was fetched.
+        sub: bankBreakdown ?? (fetchedAt ? t('tile_synced', { date: formatDate(fetchedAt) }) : t('rail_never_synced')),
+      }
+
   const tiles: Array<{ key: string; label: string; value: string; sub: string; tone?: 'ok' | 'attn'; help?: string }> = [
-    {
-      key: 'external',
-      label: isSkv ? t('tile_external_skv') : t('tile_external_bank'),
-      // The bank tile is the period sum (what its label says), which lives on
-      // the bridge; external_balance is the reported bank balance and is often
-      // unknown, which rendered as "okänt" next to a bridge that knows better.
-      value: money(
-        isSkv
-          ? status.external_balance
-          : (status.bridge.find((l) => l.key === 'bank_transactions')?.amount ?? status.external_balance),
-      ),
-      // Bank: the gross split makes the net self-explanatory; skattekonto: when it was fetched.
-      sub: bankBreakdown ?? (fetchedAt ? t('tile_synced', { date: formatDate(fetchedAt) }) : t('rail_never_synced')),
-    },
+    externalTile,
     {
       key: 'ledger',
       label: isSkv
@@ -574,7 +593,7 @@ export function AccountOverview({ account, rail, otherBankAccounts = [], window,
             {t('action_book_rows', { count: bookableIds.length })}
           </Button>
         )}
-        {!isSkv && (
+        {!isSkv && !isManual && (
           <Button size="sm" variant="outline" onClick={() => void runMatcher()} disabled={busy !== null} aria-busy={busy === 'matcher'}>
             {t('action_run_bank_matcher')}
           </Button>
@@ -591,6 +610,13 @@ export function AccountOverview({ account, rail, otherBankAccounts = [], window,
             </Link>
           </span>
         )}
+        {isManual && (
+          <span className="ml-auto">
+            <Link href={`/reports/huvudbok?account=${encodeURIComponent(status.account_number)}`} className={QUIET_LINK_CLASS}>
+              {t('action_open_ledger')}
+            </Link>
+          </span>
+        )}
       </div>
 
       {items.older_unmatched_count > 0 && (
@@ -621,7 +647,11 @@ export function AccountOverview({ account, rail, otherBankAccounts = [], window,
       )}
 
       {/* The table: full width, banded by bucket, paired proposal rows. */}
-      {items.items.length === 0 ? (
+      {isManual ? (
+        <p className="max-w-[560px] text-[13px] text-muted-foreground">
+          {specificationLabel ? t('manual_spec_hint', { label: specificationLabel }) : t('manual_hint')}
+        </p>
+      ) : items.items.length === 0 ? (
         <p className="text-[13px] text-muted-foreground">{t('all_clear')}</p>
       ) : (
         <div className="-mx-4 overflow-x-auto sm:mx-0">
@@ -730,6 +760,8 @@ export function AccountOverview({ account, rail, otherBankAccounts = [], window,
         maxDate={signoffMaxDate}
         unexplained={status.unexplained_difference}
         currency={currency}
+        askExternalBalance={isManual && !specification}
+        ledgerBalance={status.ledger_balance}
         onSubmit={submitSignoff}
       />
     </div>

components/reconciliation/ReconciliationRail.tsx

@@ -1,5 +1,6 @@
 'use client'
 
+import { Fragment } from 'react'
 import Image from 'next/image'
 import { useTranslations } from 'next-intl'
 import { cn, formatDate } from '@/lib/utils'
@@ -9,6 +10,8 @@ import type { ReconciliationAccount } from '@/lib/reconciliation/schemas'
  * The account rail of the Avstämning page: one row per account with an
  * outside truth (bank accounts, the skattekonto), logo or monogram, the
  * account number, when its outside side was last fetched, and a status dot.
+ * The rest of the balance sheet follows under its own label: those accounts
+ * have no feed, so their row says whether they are signed off instead.
  * Selection is URL-owned (?account=) by the workspace; the rail only reports.
  */
 
@@ -40,15 +43,16 @@ export function AccountLogo({ account, className }: { account: ReconciliationAcc
       />
     )
   }
+  const label = account.kind === 'manual' ? account.account_number.slice(0, 2) : monogram(account.name)
   return (
     <span
       aria-hidden
       className={cn(
-        'flex h-5 w-5 shrink-0 items-center justify-center rounded-sm bg-secondary text-[9px] font-semibold tracking-tight text-secondary-foreground',
+        'flex h-5 w-5 shrink-0 items-center justify-center rounded-sm bg-secondary text-[9px] font-semibold tracking-tight text-secondary-foreground tabular-nums',
         className,
       )}
     >
-      {monogram(account.name)}
+      {label}
     </span>
   )
 }
@@ -61,68 +65,94 @@ interface ReconciliationRailProps {
 
 export function ReconciliationRail({ accounts, selectedKey, onSelect }: ReconciliationRailProps) {
   const t = useTranslations('reconciliation')
+  const fed = accounts.filter((a) => a.kind !== 'manual')
+  const manual = accounts.filter((a) => a.kind === 'manual')
+
+  const stateLabel = (account: ReconciliationAccount): string => {
+    const state = account.status?.state ?? 'unknown'
+    if (account.kind === 'manual' && state === 'open') return t('state_unsigned')
+    return t(`state_${state === 'unknown' ? 'not_configured' : state}`)
+  }
+
+  const subLine = (account: ReconciliationAccount): string => {
+    if (account.signed_off_through) return t('rail_signed_off', { date: formatDate(account.signed_off_through) })
+    if (account.kind === 'manual') return t('rail_never_signed')
+    const synced = account.source.synced_at
+    return synced ? t('rail_synced', { date: formatDate(synced) }) : t('rail_never_synced')
+  }
+
+  const renderRow = (account: ReconciliationAccount) => {
+    const selected = account.account_key === selectedKey
+    const state = account.status?.state ?? 'unknown'
+    const open = account.status
+      ? account.status.open_counts.proposed +
+        account.status.open_counts.unmatched_external +
+        account.status.open_counts.unmatched_ledger
+      : 0
+    return (
+      <li key={account.account_key}>
+        <button
+          type="button"
+          onClick={() => onSelect(account.account_key)}
+          aria-current={selected ? 'page' : undefined}
+          className={cn(
+            'group flex w-full items-center gap-3 rounded-lg px-3 py-2 text-left transition-colors duration-150',
+            selected ? 'bg-secondary' : 'hover:bg-muted/60',
+            account.superseded_by && 'opacity-60',
+          )}
+        >
+          <AccountLogo account={account} />
+          <span className="min-w-0 flex-1">
+            <span className="flex items-center gap-1.5">
+              <span className="truncate text-[13px] font-medium text-foreground" data-ph-mask>
+                {account.name}
+              </span>
+              {account.superseded_by && (
+                <span className="rounded-full bg-muted px-1.5 py-px text-[10px] text-muted-foreground">
+                  {t('rail_superseded')}
+                </span>
+              )}
+            </span>
+            <span className="block truncate text-[11.5px] text-muted-foreground tabular-nums">
+              <span data-ph-mask>{account.account_number}</span>
+              {' · '}
+              {subLine(account)}
+            </span>
+          </span>
+          <span className="flex shrink-0 items-center gap-1.5">
+            {open > 0 && (
+              <span className="text-[11px] tabular-nums text-muted-foreground" data-ph-mask>
+                {open}
+              </span>
+            )}
+            <span
+              aria-label={stateLabel(account)}
+              title={stateLabel(account)}
+              className={cn('h-2 w-2 rounded-full', DOT_CLASS[state])}
+            />
+          </span>
+        </button>
+      </li>
+    )
+  }
+
   return (
     <nav aria-label={t('rail_heading')} className="stagger-enter">
       <ul className="flex flex-col gap-0.5">
-        {accounts.map((account) => {
-          const selected = account.account_key === selectedKey
-          const state = account.status?.state ?? 'unknown'
-          const synced = account.source.synced_at
-          const open = account.status
-            ? account.status.open_counts.proposed +
-              account.status.open_counts.unmatched_external +
-              account.status.open_counts.unmatched_ledger
-            : 0
-          return (
-            <li key={account.account_key}>
-              <button
-                type="button"
-                onClick={() => onSelect(account.account_key)}
-                aria-current={selected ? 'page' : undefined}
-                className={cn(
-                  'group flex w-full items-center gap-3 rounded-lg px-3 py-2 text-left transition-colors duration-150',
-                  selected ? 'bg-secondary' : 'hover:bg-muted/60',
-                  account.superseded_by && 'opacity-60',
-                )}
+        {fed.map(renderRow)}
+        {manual.length > 0 && (
+          <Fragment>
+            {fed.length > 0 && (
+              <li
+                aria-hidden
+                className="mt-3 px-3 pb-1 text-[10.5px] font-semibold uppercase tracking-[0.08em] text-muted-foreground"
               >
-                <AccountLogo account={account} />
-                <span className="min-w-0 flex-1">
-                  <span className="flex items-center gap-1.5">
-                    <span className="truncate text-[13px] font-medium text-foreground" data-ph-mask>
-                      {account.name}
-                    </span>
-                    {account.superseded_by && (
-                      <span className="rounded-full bg-muted px-1.5 py-px text-[10px] text-muted-foreground">
-                        {t('rail_superseded')}
-                      </span>
-                    )}
-                  </span>
-                  <span className="block truncate text-[11.5px] text-muted-foreground tabular-nums">
-                    <span data-ph-mask>{account.account_number}</span>
-                    {' · '}
-                    {account.signed_off_through
-                      ? t('rail_signed_off', { date: formatDate(account.signed_off_through) })
-                      : synced
-                        ? t('rail_synced', { date: formatDate(synced) })
-                        : t('rail_never_synced')}
-                  </span>
-                </span>
-                <span className="flex shrink-0 items-center gap-1.5">
-                  {open > 0 && (
-                    <span className="text-[11px] tabular-nums text-muted-foreground" data-ph-mask>
-                      {open}
-                    </span>
-                  )}
-                  <span
-                    aria-label={t(`state_${state === 'unknown' ? 'not_configured' : state}`)}
-                    title={t(`state_${state === 'unknown' ? 'not_configured' : state}`)}
-                    className={cn('h-2 w-2 rounded-full', DOT_CLASS[state])}
-                  />
-                </span>
-              </button>
-            </li>
-          )
-        })}
+                {t('rail_group_manual')}
+              </li>
+            )}
+            {manual.map(renderRow)}
+          </Fragment>
+        )}
       </ul>
     </nav>
   )

components/reconciliation/SignoffDialog.tsx

@@ -16,13 +16,24 @@ import {
   DialogTitle,
 } from '@/components/ui/dialog'
 import { formatCurrency } from '@/lib/utils'
+import { roundOre } from '@/lib/money'
 
 /**
  * "Markera som avstämd": date, optional note, and (only when the engine
  * reports an unexplained difference) the explicit "sign anyway" choice that
- * makes the note mandatory. The policy lives in lib/reconciliation/signoff.ts;
- * this dialog only collects the input and shows the server's refusal verbatim.
+ * makes the note mandatory. A manual account without a system specification
+ * also asks for the balance per the signer's underlag; the difference against
+ * the booked balance is then what needs explaining. The policy lives in
+ * lib/reconciliation/signoff.ts; this dialog only collects the input and
+ * shows the server's refusal verbatim.
  */
+export interface SignoffSubmitInput {
+  through_date: string
+  note: string | null
+  force: boolean
+  external_balance?: number | null
+}
+
 interface SignoffDialogProps {
   open: boolean
   onOpenChange: (open: boolean) => void
@@ -33,8 +44,19 @@ interface SignoffDialogProps {
   maxDate: string
   unexplained: number | null
   currency: string
+  /** Ask for the balance per underlag (manual accounts without a system specification). */
+  askExternalBalance?: boolean
+  /** The booked balance the stated one is compared with. */
+  ledgerBalance?: number | null
   /** Returns an error message to show inline, or null on success. */
-  onSubmit: (input: { through_date: string; note: string | null; force: boolean }) => Promise<string | null>
+  onSubmit: (input: SignoffSubmitInput) => Promise<string | null>
+}
+
+function parseAmount(raw: string): number | null {
+  const normalized = raw.replace(/\s/g, '').replace(',', '.')
+  if (normalized === '' || normalized === '-') return null
+  const n = Number(normalized)
+  return Number.isFinite(n) ? roundOre(n) : null
 }
 
 export function SignoffDialog({
@@ -45,16 +67,24 @@ export function SignoffDialog({
   maxDate,
   unexplained,
   currency,
+  askExternalBalance = false,
+  ledgerBalance = null,
   onSubmit,
 }: SignoffDialogProps) {
   const t = useTranslations('reconciliation')
   const [date, setDate] = useState(defaultDate)
   const [note, setNote] = useState('')
   const [force, setForce] = useState(false)
+  const [external, setExternal] = useState('')
   const [error, setError] = useState<string | null>(null)
   const [busy, setBusy] = useState(false)
 
-  const needsForce = unexplained == null || Math.abs(unexplained) >= 0.005
+  // With a stated balance the difference is against the booked balance;
+  // without one the engine's number (or "unknown") decides.
+  const stated = askExternalBalance ? parseAmount(external) : null
+  const effectiveUnexplained =
+    stated != null && ledgerBalance != null ? roundOre(ledgerBalance - stated) : unexplained
+  const needsForce = effectiveUnexplained == null || Math.abs(effectiveUnexplained) >= 0.005
 
   // Reset per opening so a second sign-off does not inherit the last one's
   // note or override choice.
@@ -63,6 +93,7 @@ export function SignoffDialog({
       setDate(defaultDate)
       setNote('')
       setForce(false)
+      setExternal('')
       setError(null)
     }
   }, [open, defaultDate])
@@ -73,7 +104,12 @@ export function SignoffDialog({
     setBusy(true)
     setError(null)
     try {
-      const message = await onSubmit({ through_date: date, note: note.trim() || null, force: needsForce && force })
+      const message = await onSubmit({
+        through_date: date,
+        note: note.trim() || null,
+        force: needsForce && force,
+        ...(askExternalBalance ? { external_balance: stated } : {}),
+      })
       if (message) setError(message)
     } finally {
       setBusy(false)
@@ -99,12 +135,32 @@ export function SignoffDialog({
               className="tabular-nums"
             />
           </div>
+          {askExternalBalance && (
+            <div className="space-y-1.5">
+              <Label htmlFor="signoff-external">{t('signoff_external_balance')}</Label>
+              <Input
+                id="signoff-external"
+                inputMode="decimal"
+                value={external}
+                onChange={(e) => setExternal(e.target.value)}
+                placeholder="0,00"
+                className="tabular-nums"
+              />
+              <p className="text-[12px] text-muted-foreground">
+                {ledgerBalance != null
+                  ? t('signoff_external_balance_help', { amount: formatCurrency(ledgerBalance, currency) })
+                  : t('signoff_external_balance_optional')}
+              </p>
+            </div>
+          )}
           {needsForce && (
             <div className="space-y-2 rounded-lg bg-warning/10 px-3 py-2.5 text-[13px] text-foreground">
               <p>
-                {unexplained == null
-                  ? t('tile_unknown')
-                  : t('signoff_unexplained_warning', { amount: formatCurrency(unexplained, currency) })}
+                {effectiveUnexplained == null
+                  ? askExternalBalance
+                    ? t('signoff_external_balance_optional')
+                    : t('tile_unknown')
+                  : t('signoff_unexplained_warning', { amount: formatCurrency(effectiveUnexplained, currency) })}
               </p>
               <label className="flex items-center gap-2 text-[13px]">
                 <Checkbox checked={force} onCheckedChange={(v) => setForce(v === true)} />