import { describe, it, expect, vi, beforeEach } from 'vitest' import { makeTransaction } from '@/tests/helpers' import type { CreateJournalEntryInput, MappingResult, VatJournalLine } from '@/types' // Mock engine vi.mock('../engine', () => ({ findFiscalPeriod: vi.fn().mockResolvedValue('period-1'), createJournalEntry: vi.fn().mockImplementation( async (_supabase: unknown, _userId: string, input: CreateJournalEntryInput) => ({ id: 'entry-1', ...input, lines: input.lines, }) ), })) // Mock currency-utils with real logic vi.mock('../currency-utils', () => ({ resolveSekAmount: vi.fn().mockImplementation( (amount: number, amountSek: number | null, currency: string | null, exchangeRate: number | null) => { if (!currency || currency === 'SEK') return amount if (amountSek != null) return Math.round(amountSek * 100) / 100 if (exchangeRate != null && exchangeRate > 0) return Math.round(amount * exchangeRate * 100) / 100 return amount } ), buildCurrencyMetadata: vi.fn().mockImplementation( (currency: string | null, amountInCurrency: number | null | undefined, exchangeRate: number | null) => { if (!currency || currency === 'SEK') return {} return { ...(currency ? { currency } : {}), ...(amountInCurrency != null ? { amount_in_currency: amountInCurrency } : {}), ...(exchangeRate != null && exchangeRate > 0 ? { exchange_rate: exchangeRate } : {}), } } ), })) // Mock vat-entries with real logic vi.mock('../vat-entries', () => ({ generateInputVatLine: vi.fn().mockImplementation( (totalAmount: number, vatRate: number = 0.25) => { if (vatRate === 0) return null const vatAmount = Math.round((totalAmount * vatRate) / (1 + vatRate) * 100) / 100 return { account_number: '2641', debit_amount: vatAmount, credit_amount: 0, line_description: `Ingående moms ${vatRate * 100}%`, } } ), generateReverseChargeLines: vi.fn().mockImplementation( (baseAmount: number, vatRate: number = 0.25) => { const vatAmount = Math.round(baseAmount * vatRate * 100) / 100 let outputAccount: string switch (vatRate) { case 0.12: outputAccount = '2624'; break case 0.06: outputAccount = '2634'; break default: outputAccount = '2614'; break } return [ { account_number: '2645', debit_amount: vatAmount, credit_amount: 0, line_description: `Fiktiv ingående moms` }, { account_number: outputAccount, debit_amount: 0, credit_amount: vatAmount, line_description: `Fiktiv utgående moms` }, ] } ), extractNetAmount: vi.fn().mockImplementation( (totalAmount: number, vatRate: number) => { if (vatRate === 0) return totalAmount return Math.round((totalAmount / (1 + vatRate)) * 100) / 100 } ), extractVatAmount: vi.fn().mockImplementation( (totalAmount: number, vatRate: number) => { if (vatRate === 0) return 0 return Math.round((totalAmount - totalAmount / (1 + vatRate)) * 100) / 100 } ), })) const { createJournalEntry, findFiscalPeriod } = await import('../engine') const mockedCreateEntry = vi.mocked(createJournalEntry) const mockedFindFiscalPeriod = vi.mocked(findFiscalPeriod) const { createTransactionJournalEntry, buildDomesticExpenseLines } = await import('../transaction-entries') function makeMappingResult(overrides: Partial = {}): MappingResult { return { rule: null, debit_account: '5410', credit_account: '1930', risk_level: 'low', confidence: 0.95, requires_review: false, default_private: false, vat_lines: [], description: 'Test mapping', ...overrides, } } /** Balance check helper */ function assertBalanced(input: CreateJournalEntryInput) { const totalDebit = input.lines.reduce((sum, l) => sum + l.debit_amount, 0) const totalCredit = input.lines.reduce((sum, l) => sum + l.credit_amount, 0) expect(totalDebit).toBeCloseTo(totalCredit, 2) expect(totalDebit).toBeGreaterThan(0) } describe('createTransactionJournalEntry', () => { beforeEach(() => { vi.clearAllMocks() mockedFindFiscalPeriod.mockResolvedValue('period-1') }) // --- Validation --- it('throws when debit_account is missing', async () => { const tx = makeTransaction() const mapping = makeMappingResult({ debit_account: '' }) await expect( createTransactionJournalEntry(null as never, 'user-1', tx, mapping) ).rejects.toThrow('Invalid mapping result') }) it('throws when credit_account is missing', async () => { const tx = makeTransaction() const mapping = makeMappingResult({ credit_account: '' }) await expect( createTransactionJournalEntry(null as never, 'user-1', tx, mapping) ).rejects.toThrow('Invalid mapping result') }) // --- Fiscal period --- it('returns null when no fiscal period found', async () => { mockedFindFiscalPeriod.mockResolvedValue(null) const tx = makeTransaction() const mapping = makeMappingResult() const result = await createTransactionJournalEntry(null as never, 'user-1', tx, mapping) expect(result).toBeNull() expect(mockedCreateEntry).not.toHaveBeenCalled() }) // --- Private expense --- it('creates private expense entry for EF (2013)', async () => { const tx = makeTransaction({ amount: -500, description: 'Lunch privat' }) const mapping = makeMappingResult({ debit_account: '2013', credit_account: '1930', default_private: true, }) await createTransactionJournalEntry(null as never, 'user-1', tx, mapping) expect(mockedCreateEntry).toHaveBeenCalledOnce() const input = mockedCreateEntry.mock.calls[0][2] expect(input.lines).toHaveLength(2) const debit2013 = input.lines.find(l => l.account_number === '2013') expect(debit2013?.debit_amount).toBe(500) expect(debit2013?.credit_amount).toBe(0) expect(debit2013?.line_description).toMatch(/^Privat:/) const credit1930 = input.lines.find(l => l.account_number === '1930') expect(credit1930?.credit_amount).toBe(500) expect(credit1930?.debit_amount).toBe(0) assertBalanced(input) }) it('creates private expense entry for AB (2893)', async () => { const tx = makeTransaction({ amount: -1200, description: 'Privat uttag' }) const mapping = makeMappingResult({ debit_account: '2893', credit_account: '1930', default_private: true, }) await createTransactionJournalEntry(null as never, 'user-1', tx, mapping) const input = mockedCreateEntry.mock.calls[0][2] expect(input.lines).toHaveLength(2) const debit2893 = input.lines.find(l => l.account_number === '2893') expect(debit2893?.debit_amount).toBe(1200) const credit1930 = input.lines.find(l => l.account_number === '1930') expect(credit1930?.credit_amount).toBe(1200) assertBalanced(input) }) // --- Business expense --- it('creates business expense without VAT (2 lines)', async () => { const tx = makeTransaction({ amount: -299, description: 'Office supplies' }) const mapping = makeMappingResult({ debit_account: '5410', credit_account: '1930', vat_lines: [], }) await createTransactionJournalEntry(null as never, 'user-1', tx, mapping) const input = mockedCreateEntry.mock.calls[0][2] expect(input.lines).toHaveLength(2) const debit5410 = input.lines.find(l => l.account_number === '5410') expect(debit5410?.debit_amount).toBe(299) const credit1930 = input.lines.find(l => l.account_number === '1930') expect(credit1930?.credit_amount).toBe(299) assertBalanced(input) }) it('creates business expense with 25% input VAT (3 lines)', async () => { const tx = makeTransaction({ amount: -1250, description: 'Software license' }) const vatLines: VatJournalLine[] = [ { account_number: '2641', debit_amount: 250, credit_amount: 0, description: 'Ingående moms 25%' }, ] const mapping = makeMappingResult({ debit_account: '5410', credit_account: '1930', vat_lines: vatLines, }) await createTransactionJournalEntry(null as never, 'user-1', tx, mapping) const input = mockedCreateEntry.mock.calls[0][2] expect(input.lines).toHaveLength(3) const debit2641 = input.lines.find(l => l.account_number === '2641') expect(debit2641?.debit_amount).toBe(250) const debit5410 = input.lines.find(l => l.account_number === '5410') expect(debit5410?.debit_amount).toBe(1000) // 1250 - 250 VAT const credit1930 = input.lines.find(l => l.account_number === '1930') expect(credit1930?.credit_amount).toBe(1250) assertBalanced(input) }) it('handles VAT rounding precision on expense', async () => { const tx = makeTransaction({ amount: -997.50, description: 'Expense with rounding' }) const vatLines: VatJournalLine[] = [ { account_number: '2641', debit_amount: 199.50, credit_amount: 0, description: 'Ingående moms 25%' }, ] const mapping = makeMappingResult({ debit_account: '5410', credit_account: '1930', vat_lines: vatLines, }) await createTransactionJournalEntry(null as never, 'user-1', tx, mapping) const input = mockedCreateEntry.mock.calls[0][2] const debit5410 = input.lines.find(l => l.account_number === '5410') // net = Math.round((997.50 - 199.50) * 100) / 100 = 798 expect(debit5410?.debit_amount).toBe(Math.round((997.50 - 199.50) * 100) / 100) assertBalanced(input) }) it('creates expense with EU reverse charge (2645/2614)', async () => { const tx = makeTransaction({ amount: -5000, description: 'EU SaaS service' }) const vatLines: VatJournalLine[] = [ { account_number: '2645', debit_amount: 1250, credit_amount: 0, description: 'Fiktiv ingående moms' }, { account_number: '2614', debit_amount: 0, credit_amount: 1250, description: 'Fiktiv utgående moms' }, ] const mapping = makeMappingResult({ debit_account: '5410', credit_account: '1930', vat_lines: vatLines, }) await createTransactionJournalEntry(null as never, 'user-1', tx, mapping) const input = mockedCreateEntry.mock.calls[0][2] const debit2645 = input.lines.find(l => l.account_number === '2645') expect(debit2645?.debit_amount).toBe(1250) const credit2614 = input.lines.find(l => l.account_number === '2614') expect(credit2614?.credit_amount).toBe(1250) // Expense: For reverse charge, no 2641 line means netAmount = absAmount - 0 = 5000 const debit5410 = input.lines.find(l => l.account_number === '5410') expect(debit5410?.debit_amount).toBe(5000) const credit1930 = input.lines.find(l => l.account_number === '1930') expect(credit1930?.credit_amount).toBe(5000) assertBalanced(input) }) // --- Income --- it('creates income entry without VAT (2 lines)', async () => { const tx = makeTransaction({ amount: 8000, description: 'Export revenue' }) const mapping = makeMappingResult({ debit_account: '1930', credit_account: '3001', vat_lines: [], }) await createTransactionJournalEntry(null as never, 'user-1', tx, mapping) const input = mockedCreateEntry.mock.calls[0][2] expect(input.lines).toHaveLength(2) const debit1930 = input.lines.find(l => l.account_number === '1930') expect(debit1930?.debit_amount).toBe(8000) const credit3001 = input.lines.find(l => l.account_number === '3001') expect(credit3001?.credit_amount).toBe(8000) assertBalanced(input) }) it('creates income entry with output VAT', async () => { const tx = makeTransaction({ amount: 12500, description: 'Sales income' }) const vatLines: VatJournalLine[] = [ { account_number: '2611', debit_amount: 0, credit_amount: 2500, description: 'Utgående moms 25%' }, ] const mapping = makeMappingResult({ debit_account: '1930', credit_account: '3001', vat_lines: vatLines, }) await createTransactionJournalEntry(null as never, 'user-1', tx, mapping) const input = mockedCreateEntry.mock.calls[0][2] const debit1930 = input.lines.find(l => l.account_number === '1930') expect(debit1930?.debit_amount).toBe(12500) const credit3001 = input.lines.find(l => l.account_number === '3001') expect(credit3001?.credit_amount).toBe(10000) // 12500 - 2500 VAT const credit2611 = input.lines.find(l => l.account_number === '2611') expect(credit2611?.credit_amount).toBe(2500) assertBalanced(input) }) it('handles VAT rounding precision on income', async () => { const tx = makeTransaction({ amount: 333.33, description: 'Small sale' }) const vatLines: VatJournalLine[] = [ { account_number: '2611', debit_amount: 0, credit_amount: 66.67, description: 'Utgående moms 25%' }, ] const mapping = makeMappingResult({ debit_account: '1930', credit_account: '3001', vat_lines: vatLines, }) await createTransactionJournalEntry(null as never, 'user-1', tx, mapping) const input = mockedCreateEntry.mock.calls[0][2] const credit3001 = input.lines.find(l => l.account_number === '3001') // net = Math.round((333.33 - 66.67) * 100) / 100 = 266.66 expect(credit3001?.credit_amount).toBe(Math.round((333.33 - 66.67) * 100) / 100) assertBalanced(input) }) // --- Foreign currency --- it('adds currency metadata to 1930 line for EUR expense', async () => { const tx = makeTransaction({ amount: -100, currency: 'EUR', amount_sek: null, exchange_rate: 11.50, description: 'EUR purchase', }) const mapping = makeMappingResult({ debit_account: '5410', credit_account: '1930', vat_lines: [], }) await createTransactionJournalEntry(null as never, 'user-1', tx, mapping) const input = mockedCreateEntry.mock.calls[0][2] const credit1930 = input.lines.find(l => l.account_number === '1930') expect(credit1930?.currency).toBe('EUR') expect(credit1930?.amount_in_currency).toBe(100) expect(credit1930?.exchange_rate).toBe(11.50) // All amounts in SEK expect(credit1930?.credit_amount).toBe(1150) // 100 * 11.50 const debit5410 = input.lines.find(l => l.account_number === '5410') expect(debit5410?.debit_amount).toBe(1150) assertBalanced(input) }) it('SEK transaction has no currency metadata', async () => { const tx = makeTransaction({ amount: -500, currency: 'SEK' }) const mapping = makeMappingResult() await createTransactionJournalEntry(null as never, 'user-1', tx, mapping) const input = mockedCreateEntry.mock.calls[0][2] for (const line of input.lines) { expect(line.currency).toBeUndefined() expect(line.amount_in_currency).toBeUndefined() expect(line.exchange_rate).toBeUndefined() } }) // --- Metadata --- it('sets source_type and source_id correctly', async () => { const tx = makeTransaction({ id: 'tx-abc-123', amount: -100 }) const mapping = makeMappingResult() await createTransactionJournalEntry(null as never, 'user-1', tx, mapping) const input = mockedCreateEntry.mock.calls[0][2] expect(input.source_type).toBe('bank_transaction') expect(input.source_id).toBe('tx-abc-123') }) it('uses transaction.date as entry_date', async () => { const tx = makeTransaction({ date: '2024-09-15', amount: -100 }) const mapping = makeMappingResult() await createTransactionJournalEntry(null as never, 'user-1', tx, mapping) const input = mockedCreateEntry.mock.calls[0][2] expect(input.entry_date).toBe('2024-09-15') }) }) describe('buildDomesticExpenseLines', () => { it('25% VAT: 3 lines (expense net + 2641 + 1930)', () => { const lines = buildDomesticExpenseLines(1250, '5410', 'Office supplies', 0.25) expect(lines).toHaveLength(3) const expense = lines.find(l => l.account_number === '5410') expect(expense?.debit_amount).toBe(1000) // 1250 / 1.25 const vat = lines.find(l => l.account_number === '2641') expect(vat?.debit_amount).toBe(250) // 1250 - 1000 const bank = lines.find(l => l.account_number === '1930') expect(bank?.credit_amount).toBe(1250) const totalDebit = lines.reduce((sum, l) => sum + l.debit_amount, 0) const totalCredit = lines.reduce((sum, l) => sum + l.credit_amount, 0) expect(totalDebit).toBeCloseTo(totalCredit, 2) }) it('12% VAT: correct amounts', () => { const lines = buildDomesticExpenseLines(1120, '5400', 'Food supplies', 0.12) expect(lines).toHaveLength(3) const expense = lines.find(l => l.account_number === '5400') expect(expense?.debit_amount).toBe(1000) // 1120 / 1.12 const vat = lines.find(l => l.account_number === '2641') expect(vat?.debit_amount).toBe(120) // 1120 - 1000 const bank = lines.find(l => l.account_number === '1930') expect(bank?.credit_amount).toBe(1120) const totalDebit = lines.reduce((sum, l) => sum + l.debit_amount, 0) const totalCredit = lines.reduce((sum, l) => sum + l.credit_amount, 0) expect(totalDebit).toBeCloseTo(totalCredit, 2) }) it('vatRate=0: 2 lines, no 2641', () => { const lines = buildDomesticExpenseLines(500, '5410', 'No VAT expense', 0) expect(lines).toHaveLength(2) const expense = lines.find(l => l.account_number === '5410') expect(expense?.debit_amount).toBe(500) const bank = lines.find(l => l.account_number === '1930') expect(bank?.credit_amount).toBe(500) const vatLine = lines.find(l => l.account_number === '2641') expect(vatLine).toBeUndefined() const totalDebit = lines.reduce((sum, l) => sum + l.debit_amount, 0) const totalCredit = lines.reduce((sum, l) => sum + l.credit_amount, 0) expect(totalDebit).toBe(totalCredit) }) it('negative amount uses Math.abs', () => { const lines = buildDomesticExpenseLines(-750, '5410', 'Negative test', 0) expect(lines).toHaveLength(2) const expense = lines.find(l => l.account_number === '5410') expect(expense?.debit_amount).toBe(750) const bank = lines.find(l => l.account_number === '1930') expect(bank?.credit_amount).toBe(750) // All amounts positive for (const line of lines) { expect(line.debit_amount).toBeGreaterThanOrEqual(0) expect(line.credit_amount).toBeGreaterThanOrEqual(0) } }) })