fix(bookkeeping): remove false 1580 tax-receivable label, let company account names win (#1968)

The hardcoded ACCOUNT_DESCRIPTIONS entry labeled 1580 'Fordran for skatt'
with a Skatteverket explanation. That is wrong on both counts: tax
receivables are 1640 (skattefordringar) / 1650 (momsfordran), and 1580
was traditionally 'Fordringar for kontokort och kuponger', which BAS has
since moved to 1686 (why 1580 is excluded from our BAS 2026 catalog).
Reported by a user who books card/Swish settlements there.

Also flip AccountNumber display precedence to the company's own
account_name over the hardcoded reference name: chart rows are
user-editable data and must not be visually overridden by our copy.
The tooltip keeps showing the BAS reference info.

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

lib/bookkeeping/__tests__/account-descriptions.test.ts

@@ -14,6 +14,13 @@ describe('account-descriptions', () => {
       expect(getAccountDescription('9999')).toBeUndefined()
       expect(getAccountDescription('')).toBeUndefined()
     })
+
+    it('has no entry for 1580 (removed from BAS; was mislabeled as tax receivable)', () => {
+      // Tax receivables are 1640/1650. Card/coupon receivables moved from
+      // 1580 to 1686. 1580 must stay undefined so a company's own account
+      // name is what renders.
+      expect(getAccountDescription('1580')).toBeUndefined()
+    })
   })
 
   describe('data completeness', () => {

lib/bookkeeping/account-descriptions.ts

@@ -18,12 +18,11 @@ const ACCOUNT_DESCRIPTIONS: Record<string, AccountDescription> = {
     type: 'asset',
     explanation: 'Pengar som kunder är skyldiga dig för skickade fakturor som inte betalats ännu.',
   },
-  '1580': {
-    name: 'Fordran för skatt',
-    classLabel: 'Tillgångar',
-    type: 'asset',
-    explanation: 'Pengar du har att fordra från Skatteverket, t.ex. överskjutande moms.',
-  },
+  // 1580 is intentionally absent: BAS moved card/coupon acquirer receivables
+  // from 1580 to 1686, and 1580 is excluded from the BAS 2026 catalog as
+  // non-standard (see bas-reference.test.ts). A hardcoded entry here once
+  // mislabeled it as a tax receivable (that is 1640/1650); companies with a
+  // legacy 1580 see their own account name instead.
   '1630': {
     name: 'Skattekonto',
     classLabel: 'Tillgångar',