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fix(bookkeeping): drop non-standard account 2012, book EF F-skatt on 2013 (#1409) (#1489)

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Primary-source check against bas.se (BAS 2026 v2): the official kontoplan
has no account 2012; the enskild firma equity block is 2010, 2011, 2013,
2017, 2018, 2019. 2012 'Avräkning för skatter och avgifter' is a program
convention (Visma, Bokio, Björn Lundén), not standard BAS, and a
non-standard account in BAS_REFERENCE leaks via the backfill into charts,
SIE export and SRU filing.

- remove 2012 from class-2-equity-liabilities.ts, with a tombstone comment
- migration retargets 'Preliminär F-skatt (EF)' lines 2012 -> 2013
  (system row plus any clones still carrying the seeded shape)
- pin 2012's absence in bas-ef-equity-accounts.test.ts (2113 precedent)
- correct the swedish-year-end-closing references that motivated #1388,
  regenerate atom seed migration

Companies whose charts already got 2012 backfilled keep it: existing
history stays valid; only future template use books 2013.

Closes #1409

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
2026-08-10 14:04:08 +02:00
committed by GitHub
co-authored by Jakob Wennberg Claude Fable 5
parent 3ff12faa77
commit fe1ff8649b
11 changed files with 17631 additions and 46 deletions
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.claude/skills/swedish-year-end-closing/references/closing-process.md
+1 -1
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@@ -152,5 +152,5 @@ All P&L accounts (classes 3-8) net to **8999** (Årets resultat).
### Enskild firma equity flow
1. Year-end: Debit 8999 / Credit **2019** (Årets resultat, delägare 1)
2. New year start: Zero all sub-accounts (**2011** egna varuuttag, **2012** avräkning skatter, **2013** övriga egna uttag, **2017** årets kapitaltillskott, **2018** övriga egna insättningar, **2019** årets resultat) → net into **2010** (Eget kapital)
2. New year start: Zero all sub-accounts (**2011** egna varuuttag, **2013** övriga egna uttag inklusive ägarens egna skatter, **2017** årets kapitaltillskott, **2018** övriga egna insättningar, **2019** årets resultat) → net into **2010** (Eget kapital). Note: some programs (Visma, Bokio) add a non-standard **2012** "Avräkning för skatter och avgifter" for owner taxes; official BAS has no 2012, and Accounted books owner taxes on 2013.
3. No bolagsstämma required
.claude/skills/swedish-year-end-closing/references/journal-entries.md
+2 -2
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@@ -117,8 +117,8 @@ Zero all of 2011-2019 into 2010:
```
Debit 2010 Eget kapital (for net credits from sub-accounts)
Credit 2011 Egna varuuttag
Credit 2012 Avräkning skatter och avgifter
Credit 2013 Övriga egna uttag
Credit 2013 Övriga egna uttag (incl. ägarens egna skatter; some programs use a
non-standard 2012 for these, official BAS has no 2012)
Debit 2017 Årets kapitaltillskott (reverse into 2010)
Debit 2018 Övriga egna insättningar (reverse into 2010)
Debit 2019 Årets resultat (reverse into 2010)