admin/accounted
3
0
Fork 0
Code Issues 1 Pull Requests Actions Packages Projects Releases Wiki Activity

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

Browse Source 
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
Download Patch File Download Diff File Expand all files Collapse all files
lib/packs/__tests__/port-is-lossless.test.ts
+9
View File
@@ -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: