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

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>

lib/bookkeeping/__tests__/bas-ef-equity-accounts.test.ts

@@ -2,37 +2,40 @@ import { describe, it, expect } from 'vitest'
 import { getBASReference } from '@/lib/bookkeeping/bas-reference'
 
 /**
- * The enskild firma equity block must be complete.
+ * The enskild firma equity block must match the official BAS kontoplan.
  *
- * 2012 was missing from the reference, which is not cosmetic:
- * `lib/bookkeeping/account-backfill.ts` only seeds accounts that appear in
- * BAS_REFERENCE, so an account absent from it can never be added to a company's
- * chart on demand. Any entry touching 2012 failed with AccountsNotInChartError,
- * which is exactly what the "Preliminär F-skatt (EF)" template did.
- *
- * The gap was found by the pack validator asserting that every account a
- * template references exists in BAS 2026.
+ * 2012 "Avräkning för skatter och avgifter" was added in #1388 on the strength
+ * of the swedish-year-end-closing skill alone. The primary-source check
+ * (#1409, bas.se BAS 2026 v2) shows the official chart has no 2012: the block
+ * runs 2010, 2011, 2013, 2017, 2018, 2019, and the official "Avräkning för
+ * skatter och avgifter (skattekonto)" accounts are 1630/1640 (asset) and 2850
+ * (liability). 2012 is a program convention (Visma, Bokio, Björn Lundén), not
+ * standard BAS. A non-standard account in BAS_REFERENCE leaks into every chart
+ * the backfill seeds, and from there into SIE export and SRU filing, so the
+ * reference must not carry it. Owner taxes paid by the firm are an eget uttag
+ * on 2013, which is what the "Preliminär F-skatt (EF)" template books since
+ * migration 20260810120000.
  */
 describe('enskild firma equity accounts (20xx)', () => {
-  it('has no hole in the 2010-2013 run', () => {
-    for (const account of ['2010', '2011', '2012', '2013']) {
+  it('carries exactly the official BAS block for delägare 1', () => {
+    for (const account of ['2010', '2011', '2013', '2017', '2018', '2019']) {
       expect(getBASReference(account), `${account} missing from BAS reference`).toBeDefined()
     }
   })
 
-  it('2012 is the owner-tax equity account, distinct from the 1630 skattekonto asset', () => {
-    const equity = getBASReference('2012')
-    const skattekonto = getBASReference('1630')
-
-    expect(equity?.account_type).toBe('equity')
-    expect(equity?.normal_balance).toBe('debit')
-    // Both are called "avräkning", which is precisely why they get confused.
-    expect(skattekonto?.account_type).toBe('asset')
-    expect(equity?.account_number).not.toBe(skattekonto?.account_number)
+  it('does not carry 2012: not in official BAS, verified against bas.se in #1409', () => {
+    // Pinned like 2113 below: prevents a well-meaning "fix" that re-adds the
+    // program-convention account instead of keeping the reference official.
+    expect(getBASReference('2012')).toBeUndefined()
   })
 
-  it('shares the equity SRU code with its siblings, since they all net into 2010', () => {
-    const siblings = ['2011', '2012', '2013', '2018'].map((a) => getBASReference(a)?.sru_code)
+  it('keeps the skattekonto asset account the template settles against', () => {
+    const skattekonto = getBASReference('1630')
+    expect(skattekonto?.account_type).toBe('asset')
+  })
+
+  it('shares the equity SRU code across the sub-accounts, since they all net into 2010', () => {
+    const siblings = ['2011', '2013', '2018'].map((a) => getBASReference(a)?.sru_code)
     expect(new Set(siblings).size).toBe(1)
     expect(siblings[0]).toBe(getBASReference('2010')?.sru_code)
   })

lib/bookkeeping/bas-data/class-2-equity-liabilities.ts

@@ -23,21 +23,11 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     sru_code: '7221',
     k2_excluded: false,
   },
-  {
-    account_number: '2012',
-    account_name: 'Avräkning för skatter och avgifter',
-    account_class: 2,
-    account_group: '20',
-    account_type: 'equity',
-    normal_balance: 'debit',
-    description:
-      'Enskild firma: ägarens egna skatter och avgifter (t.ex. preliminär F-skatt) som betalas ' +
-      'av företaget. Ett eget uttag, inte en företagskostnad. Nollas mot 2010 Eget kapital vid ' +
-      'nytt räkenskapsår. Ska inte förväxlas med 1630 Avräkning för skatter och avgifter ' +
-      '(skattekonto), som är tillgångssidans saldo mot Skatteverket.',
-    sru_code: '7221',
-    k2_excluded: false,
-  },
+  // 2012 is deliberately absent: the official BAS kontoplan (bas.se, BAS 2026 v2)
+  // has no 2012; the enskild firma equity block runs 2010, 2011, 2013, 2017,
+  // 2018, 2019. "Avräkning för skatter och avgifter" as 2012 is a program
+  // convention (Visma, Bokio, Björn Lundén), not standard BAS; owner taxes are
+  // booked as eget uttag on 2013. Verified against the primary source in #1409.
   {
     account_number: '2013',
     account_name: 'Övriga egna uttag',

lib/packs/__tests__/port-is-lossless.test.ts

@@ -54,6 +54,15 @@ const INTENTIONAL_DIVERGENCES: Record<string, Divergence> = {
     seededName: 'Periodiseringsfond återföring (AB)',
     reason: 'Same 2113 fix as periodiseringsfond-avsattning-ab.',
   },
+  'preliminar-f-skatt-ef': {
+    seededName: 'Preliminär F-skatt (EF)',
+    reason:
+      'Seeded version debited 2012 "Avräkning för skatter och avgifter". The primary-source ' +
+    'check in #1409 (bas.se BAS 2026 v2) shows official BAS has no 2012: the EF equity block ' +
+    'is 2010/2011/2013/2017/2018/2019, and 2012 is a Visma/Bokio/BL program convention. Owner ' +
+    'taxes paid by the firm are an eget uttag, so the template now debits 2013 Övriga egna ' +
+    'uttag; migration 20260810120000 retargets the seeded rows the same way.',
+  },
   'representation-avdragsgill-25-moms': {
     seededName: 'Representation (avdragsgill, 25% moms)',
     reason: