fix(skattekonto): look-alike beslut rows, the list-to-voucher round trip, makulerad rendering, huvudbok discoverability (#1297)

Four fixes from the exit mail Anders Orback (Center Node AB) sent hours
after churning. His five points were mostly one job: reconciling
skattekontot against banken before årsredovisningen.

Skattekonto look-alike rows. Skatteverket splits a retroactive
omprövningsbeslut across every month it re-charges and sends one
transaction per month, sharing date, text and amount; only
ranteberakningsdatum separates them, and we stored it but rendered it
nowhere. A real company posted 15 such vouchers (67 785 kr across Feb
2025-Apr 2026) unable to tell them from duplicates of the automatic
hämtning. Surface the field when it carries information: its month
differs from the Datum column, or another row in the same band is
otherwise indistinguishable.

The list-to-voucher round trip. The verifikat list collapsed to a
skeleton on every refetch and sprang back, moving rows under the
pointer; only the first load shows a skeleton now. Filter state is
React-only, so leaving the list loses it: add a hover-revealed
open-in-new-tab affordance on the voucher list and the skattekonto page,
where the link had been behind a hand-rolled opacity-0 that coarse
pointers never trigger.

Makulerad rendering. A stornoed verifikat now reads as struck out, per
data cell rather than on the row, because text-decoration propagates and
a child cannot opt out.

Vouchers-per-account discoverability. /reports/huvudbok?account=1930
already existed; the palette matcher requires every token and the entry
never contained the word "verifikat". Add ReportDescriptor.searchTerms
plus a report-library search box.

Also fixes a false "Saknar underlag" compliance chip that flashed before
attachment counts resolved, and a keyboard-access regression where
HOVER_REVEAL_CLASS carried focus-visible only, hiding controls inside a
non-focusable wrapper from keyboard users.

No migration. No write paths, storno paths or posted entries touched.

Follow-ups filed: #1300 #1301 #1302 #1303 #1304 #1305 #1306 #1307 #1308.
Open decision: #1305 (Omförd vs Makulerad).

Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>

app/(dashboard)/skattekonto/page.tsx

@@ -10,7 +10,13 @@ import { HelpPopover } from '@/components/ui/help-popover'
 import { AttnLine } from '@/components/ui/attn-line'
 import { EmptyState } from '@/components/ui/empty-state'
 import { Skeleton } from '@/components/ui/skeleton'
-import { TH_CLASS, TD_CLASS, QUIET_LINK_CLASS } from '@/components/ui/dry-table'
+import {
+  TH_CLASS,
+  TD_CLASS,
+  QUIET_LINK_CLASS,
+  HOVER_REVEAL_CLASS,
+} from '@/components/ui/dry-table'
+import { OpenInNewTab } from '@/components/ui/open-in-new-tab'
 import { Table, TableBody, TableCell, TableHead, TableHeader, TableRow } from '@/components/ui/table'
 import {
   Dialog,
@@ -29,6 +35,7 @@ import {
   formatDateTime,
 } from '@/lib/utils'
 import { formatVoucher } from '@/lib/bookkeeping/voucher-series-resolver'
+import { rowsNeedingInterestDate } from '@/lib/skatteverket/interest-period'
 import {
   AlertCircle,
   Copy,
@@ -605,6 +612,19 @@ type TableSection = {
   rows: SkattekontoTransactionWithSuggestion[]
 }
 
+/**
+ * The date this row shows in the Datum column. Upcoming and overdue rows lead
+ * with their due date; genomförda rows lead with the transaction date.
+ */
+function rowDisplayDate(
+  row: StoredSkattekontoTransaction,
+  section: TableSection['key'],
+): string {
+  return section === 'upcoming' || section === 'overdue'
+    ? (row.forfallodatum ?? row.transaktionsdatum)
+    : row.transaktionsdatum
+}
+
 function SkattekontoTable({
   tx,
   onBokfor,
@@ -623,7 +643,23 @@ function SkattekontoTable({
     { key: 'overdue', label: t('band_overdue'), rows: tx?.overdue ?? [] },
     { key: 'booked', label: t('band_booked'), rows: tx?.booked ?? [] },
   ]
-  const sections = allSections.filter((s) => s.rows.length > 0)
+  // Rows from a retroactive omprövningsbeslut share date, text and amount, so
+  // they render identically unless we surface ränteberäkningsdatum. Resolved
+  // per band, since rows are only confusable with the rows beside them.
+  const sections = allSections
+    .filter((s) => s.rows.length > 0)
+    .map((s) => ({
+      ...s,
+      interestDateRowIds: rowsNeedingInterestDate(
+        s.rows.map((r) => ({
+          id: r.id,
+          displayDate: rowDisplayDate(r, s.key),
+          transaktionstext: r.transaktionstext,
+          belopp: Number(r.belopp_skatteverket),
+          ranteberakningsdatum: r.ranteberakningsdatum,
+        })),
+      ),
+    }))
 
   if (sections.length === 0) {
     return (
@@ -663,6 +699,7 @@ function SkattekontoTable({
                   onBokfor={onBokfor}
                   onMatch={onMatch}
                   bookingId={bookingId}
+                  showInterestDate={section.interestDateRowIds.has(row.id)}
                 />
               ))}
             </Fragment>
@@ -679,20 +716,19 @@ function SkattekontoRow({
   onBokfor,
   onMatch,
   bookingId,
+  showInterestDate,
 }: {
   row: SkattekontoTransactionWithSuggestion
   section: TableSection['key']
   onBokfor: (id: string) => void
   onMatch: (row: StoredSkattekontoTransaction) => void
   bookingId: string | null
+  showInterestDate: boolean
 }) {
   const t = useTranslations('skattekonto')
   const amount = Number(row.belopp_skatteverket)
   const isBooked = !!row.journal_entry_id
-  const displayDate =
-    section === 'upcoming' || section === 'overdue'
-      ? (row.forfallodatum ?? row.transaktionsdatum)
-      : row.transaktionsdatum
+  const displayDate = rowDisplayDate(row, section)
 
   return (
     <tr className="group transition-colors duration-150 hover:bg-secondary/35">
@@ -702,6 +738,14 @@ function SkattekontoRow({
       <td className={TD_CLASS}>
         <span className="inline-flex flex-wrap items-center gap-2">
           {row.transaktionstext}
+          {/* A retroactive beslut arrives as one row per re-charged month,
+              identical apart from ränteberäkningsdatum. Without this the rows
+              read as duplicates from the automatic hämtning. */}
+          {showInterestDate && row.ranteberakningsdatum && (
+            <span className="text-[12px] tabular-nums text-muted-foreground">
+              {t('interest_from', { date: formatDate(row.ranteberakningsdatum) })}
+            </span>
+          )}
           {/* Chips mark exceptions: only a *genomförd* row that is still
               unbooked deviates; upcoming rows are unbooked by nature. */}
           {section === 'booked' && !isBooked && (
@@ -736,17 +780,17 @@ function SkattekontoRow({
       </td>
       <td className={cn(TD_CLASS, 'whitespace-nowrap text-right')}>
         {isBooked ? (
-          <Link
-            href={`/bookkeeping/${row.journal_entry_id}`}
-            className={cn(
-              QUIET_LINK_CLASS,
-              'opacity-0 transition-opacity focus-visible:opacity-100 group-hover:opacity-100',
-            )}
-          >
-            {t('action_show_voucher')}
-          </Link>
+          <span className="inline-flex items-center justify-end gap-1">
+            <Link
+              href={`/bookkeeping/${row.journal_entry_id}`}
+              className={cn(QUIET_LINK_CLASS, HOVER_REVEAL_CLASS)}
+            >
+              {t('action_show_voucher')}
+            </Link>
+            <OpenInNewTab href={`/bookkeeping/${row.journal_entry_id}`} />
+          </span>
         ) : (
-          <span className="inline-flex items-center gap-3 opacity-0 transition-opacity focus-within:opacity-100 group-hover:opacity-100">
+          <span className={cn('inline-flex items-center gap-3', HOVER_REVEAL_CLASS)}>
             <button
               type="button"
               onClick={() => onMatch(row)}