import { describe, it, expect } from 'vitest' import { computeProposalLines, proposalLinesToFormLines, resolveTemplateAccountsForEntity } from '@/lib/bookkeeping/proposal-lines' import type { ProposalLine } from '@/lib/bookkeeping/proposal-lines' import { buildMappingResultFromCounterpartyTemplate } from '@/lib/bookkeeping/counterparty-templates' import { makeCategorizationTemplate, makeTransaction } from '@/tests/helpers' import { roundOre } from '@/lib/money' import type { LinePatternEntry } from '@/types' function sumSide(lines: ProposalLine[], side: 'debet' | 'kredit'): number { return roundOre(lines.filter(l => l.side === side).reduce((s, l) => s + l.amount, 0)) } describe('computeProposalLines', () => { describe('category branch (AI suggestion / category booking)', () => { it('builds expense lines with extracted VAT and marks the bank leg as settlement', () => { const lines = computeProposalLines({ amount: -123.45, category: 'expense_software', vatTreatment: 'standard_25', }) // net 98.76 + VAT 24.69 = 123.45 (ore rounding preserved) expect(lines).toEqual([ { side: 'debet', account: '5420', amount: 98.76 }, { side: 'debet', account: '2641', amount: 24.69 }, { side: 'kredit', account: '1930', amount: 123.45, settlement: true }, ]) expect(sumSide(lines, 'debet')).toBe(sumSide(lines, 'kredit')) }) it('applies the account override on the non-bank side (what the AI proposal edits)', () => { const lines = computeProposalLines({ amount: -100, category: 'expense_software', vatTreatment: 'standard_25', accountOverride: '4010', }) expect(lines[0]).toEqual({ side: 'debet', account: '4010', amount: 80 }) // The bank leg keeps the settlement flag, never the override expect(lines[2]).toEqual({ side: 'kredit', account: '1930', amount: 100, settlement: true }) }) it('builds income lines with output VAT and settlement on the debit bank leg', () => { const lines = computeProposalLines({ amount: 106, category: 'income_services', vatTreatment: 'reduced_6', }) expect(lines).toEqual([ { side: 'debet', account: '1930', amount: 106, settlement: true }, { side: 'kredit', account: '2631', amount: 6 }, { side: 'kredit', account: '3003', amount: 100 }, ]) }) it('uses the SEK-equivalent magnitude for foreign-currency transactions', () => { const lines = computeProposalLines({ amount: -100, // EUR amountSek: 1150, category: 'expense_other', vatTreatment: 'standard_25', }) const bank = lines.find(l => l.settlement) expect(bank).toEqual({ side: 'kredit', account: '1930', amount: 1150, settlement: true }) expect(sumSide(lines, 'debet')).toBe(1150) }) it('adds the reverse-charge offsetting pair for category expenses', () => { const lines = computeProposalLines({ amount: -1000, category: 'expense_other', vatTreatment: 'reverse_charge', }) expect(lines).toContainEqual({ side: 'debet', account: '2645', amount: 250 }) expect(lines).toContainEqual({ side: 'kredit', account: '2614', amount: 250 }) }) it('returns no lines without a category', () => { expect(computeProposalLines({ amount: -100 })).toEqual([]) }) it('balances 12% amounts that break independently-rounded net+VAT (skeptic counterexample)', () => { // 102.06 at 12%: rounding net and VAT separately gives 91.13 + 10.94 = // 102.07 (off by 1 ore). The engine computes VAT once (roundOre) and // derives the net by subtraction: 10.93 + 91.13 = 102.06. const lines = computeProposalLines({ amount: -102.06, category: 'expense_representation', // maps to reduced_12 by default }) expect(lines).toEqual([ { side: 'debet', account: '6071', amount: 91.13 }, { side: 'debet', account: '2641', amount: 10.93 }, { side: 'kredit', account: '1930', amount: 102.06, settlement: true }, ]) expect(sumSide(lines, 'debet')).toBe(sumSide(lines, 'kredit')) }) it("books no VAT for an explicit 'exempt' deviation (Ingen moms)", () => { // The dialog resolves a user's "Ingen moms" deviation to 'exempt' // before computing lines; the mapping must NOT re-derive the 25% // category default into the prefill. const lines = computeProposalLines({ amount: -1000, category: 'expense_other', vatTreatment: 'exempt', accountOverride: '2350', }) expect(lines).toEqual([ { side: 'debet', account: '2350', amount: 1000 }, { side: 'kredit', account: '1930', amount: 1000, settlement: true }, ]) }) }) describe('template branch (static review template)', () => { it('builds an expense from debit/credit pair with VAT rate', () => { const lines = computeProposalLines({ amount: -125, templateDebitAccount: '6212', templateCreditAccount: '1930', templateVatRate: 0.25, }) expect(lines).toEqual([ { side: 'debet', account: '6212', amount: 100 }, { side: 'debet', account: '2641', amount: 25 }, { side: 'kredit', account: '1930', amount: 125, settlement: true }, ]) }) it('builds an income booking with rate-mapped output VAT account', () => { const lines = computeProposalLines({ amount: 112, templateDebitAccount: '1930', templateCreditAccount: '3002', templateVatRate: 0.12, }) expect(lines).toEqual([ { side: 'debet', account: '1930', amount: 112, settlement: true }, { side: 'kredit', account: '3002', amount: 100 }, { side: 'kredit', account: '2621', amount: 12 }, ]) }) it('builds the full reverse-charge verifikation incl. fiktiv moms and basbelopp pairs', () => { const lines = computeProposalLines({ amount: -1000, templateDebitAccount: '6540', templateCreditAccount: '1930', templateVatRate: 0, templateVatTreatment: 'reverse_charge', templateSupplierType: 'eu_business', }) expect(lines).toEqual([ { side: 'debet', account: '6540', amount: 1000 }, { side: 'kredit', account: '1930', amount: 1000, settlement: true }, { side: 'debet', account: '2645', amount: 250 }, { side: 'kredit', account: '2614', amount: 250 }, { side: 'debet', account: '4535', amount: 1000 }, { side: 'kredit', account: '4598', amount: 1000 }, ]) expect(sumSide(lines, 'debet')).toBe(sumSide(lines, 'kredit')) }) it('skips the basbelopp pair when the debit account is already a basis account', () => { const lines = computeProposalLines({ amount: -1000, templateDebitAccount: '4535', templateCreditAccount: '1930', templateVatTreatment: 'reverse_charge', templateSupplierType: 'eu_business', }) expect(lines.map(l => l.account)).toEqual(['4535', '1930', '2645', '2614']) }) it("uses the engine's plain rounding for fiktiv moms (no EPSILON nudge)", () => { // 8.62 * 0.25 = 2.155 stored as 2.1549999...: the engine's // Math.round(x*100)/100 gives 2.15; roundOre would give 2.16 and the // prefill would diverge from the booked verifikat by 1 ore. const lines = computeProposalLines({ amount: -8.62, templateDebitAccount: '6540', templateCreditAccount: '1930', templateVatTreatment: 'reverse_charge', templateSupplierType: 'eu_business', }) expect(lines.find(l => l.account === '2645')?.amount).toBe(2.15) expect(lines.find(l => l.account === '2614')?.amount).toBe(2.15) }) it('balances 12% template amounts via net-by-subtraction', () => { const lines = computeProposalLines({ amount: -100.94, templateDebitAccount: '5831', templateCreditAccount: '1930', templateVatRate: 0.12, }) expect(lines).toEqual([ { side: 'debet', account: '5831', amount: 90.12 }, { side: 'debet', account: '2641', amount: 10.82 }, { side: 'kredit', account: '1930', amount: 100.94, settlement: true }, ]) expect(sumSide(lines, 'debet')).toBe(sumSide(lines, 'kredit')) }) }) describe('legacy counterparty pair branch', () => { it('emits the 2645/2614 fiktiv-moms pair (no basbelopp) for a reverse-charge pair', () => { // Engine books D 6540 / K 1930 / D 2645 / K 2614 for a learned RC // counterparty (legacy path); the prefill dropping the pair would book // an RC expense without fiktiv moms (ruta 30/48 understated). const lines = computeProposalLines({ amount: -12500, templateDebitAccount: '6540', templateCreditAccount: '1930', templateVatTreatment: 'reverse_charge', counterpartyLegacy: true, }) expect(lines).toEqual([ { side: 'debet', account: '6540', amount: 12500 }, { side: 'kredit', account: '1930', amount: 12500, settlement: true }, { side: 'debet', account: '2645', amount: 3125 }, { side: 'kredit', account: '2614', amount: 3125 }, ]) expect(sumSide(lines, 'debet')).toBe(sumSide(lines, 'kredit')) }) it('extracts input VAT from the treatment for a normal expense pair', () => { const lines = computeProposalLines({ amount: -125, templateDebitAccount: '6212', templateCreditAccount: '1930', templateVatTreatment: 'standard_25', counterpartyLegacy: true, }) expect(lines).toEqual([ { side: 'debet', account: '6212', amount: 100 }, { side: 'debet', account: '2641', amount: 25 }, { side: 'kredit', account: '1930', amount: 125, settlement: true }, ]) }) it('books income-learned pairs gross without VAT legs (engine gates VAT on expenses)', () => { const lines = computeProposalLines({ amount: 1250, templateDebitAccount: '1930', templateCreditAccount: '3001', templateVatTreatment: 'standard_25', counterpartyLegacy: true, }) expect(lines).toEqual([ { side: 'debet', account: '1930', amount: 1250, settlement: true }, { side: 'kredit', account: '3001', amount: 1250 }, ]) }) it('mirrors a refund against an expense-learned pair incl. the VAT leg', () => { // Incoming refund (amount > 0) matching an expense-learned pair: // engine settles debit against the bank, credits the business account // net and mirrors the input VAT to a 2641 credit. const lines = computeProposalLines({ amount: 125, templateDebitAccount: '6212', templateCreditAccount: '1930', templateVatTreatment: 'standard_25', counterpartyLegacy: true, }) expect(lines).toEqual([ { side: 'debet', account: '1930', amount: 125, settlement: true }, { side: 'kredit', account: '6212', amount: 100 }, { side: 'kredit', account: '2641', amount: 25 }, ]) expect(sumSide(lines, 'debet')).toBe(sumSide(lines, 'kredit')) }) it('mirrors an outgoing repayment against an income-learned pair gross', () => { const lines = computeProposalLines({ amount: -500, templateDebitAccount: '1930', templateCreditAccount: '3001', templateVatTreatment: 'standard_25', counterpartyLegacy: true, }) expect(lines).toEqual([ { side: 'debet', account: '3001', amount: 500 }, { side: 'kredit', account: '1930', amount: 500, settlement: true }, ]) }) }) describe('resolveTemplateAccountsForEntity', () => { const template = { debit_account: '2013', credit_account: '1930', debit_account_ab: '2893', } it('keeps EF accounts for enskild firma', () => { expect(resolveTemplateAccountsForEntity(template, 'enskild_firma')).toEqual({ debitAccount: '2013', creditAccount: '1930', }) }) it('substitutes AB accounts for aktiebolag, falling back per side', () => { expect(resolveTemplateAccountsForEntity(template, 'aktiebolag')).toEqual({ debitAccount: '2893', creditAccount: '1930', }) }) }) describe('line pattern branch (counterparty template)', () => { const pattern: LinePatternEntry[] = [ { account: '2641', type: 'vat', side: 'debit', vat_rate: 0.25 }, { account: '6212', type: 'business', side: 'debit', ratio: 1 }, ] it('builds settlement + VAT + business lines from the pattern', () => { const lines = computeProposalLines({ amount: -1000, linePattern: pattern }) expect(lines).toEqual([ { side: 'kredit', account: '1930', amount: 1000, settlement: true }, { side: 'debet', account: '2641', amount: 200 }, { side: 'debet', account: '6212', amount: 800 }, ]) expect(sumSide(lines, 'debet')).toBe(sumSide(lines, 'kredit')) }) it('respects a custom settlement account', () => { const lines = computeProposalLines({ amount: -1000, linePattern: pattern, settlementAccount: '1932' }) expect(lines[0]).toEqual({ side: 'kredit', account: '1932', amount: 1000, settlement: true }) }) it("books an expense settlement on the template's learned credit account (engine parity)", () => { // SIE-learned pattern settling on leverantorsskulder: the engine books // the money leg on tmpl.credit_account (buildTransactionEntryLines), // and applySettlementAccount never rewrites a non-1930 leg. The prefill // must show 2440, not a default 1930. const lines = computeProposalLines({ amount: -1250, linePattern: pattern, templateDebitAccount: '4010', templateCreditAccount: '2440', }) expect(lines[0]).toEqual({ side: 'kredit', account: '2440', amount: 1250, settlement: true }) expect(sumSide(lines, 'debet')).toBe(sumSide(lines, 'kredit')) }) it("books an income settlement on the template's learned debit account (engine parity)", () => { const incomePattern: LinePatternEntry[] = [ { account: '2611', type: 'vat', side: 'credit', vat_rate: 0.25 }, { account: '3001', type: 'business', side: 'credit', ratio: 1 }, ] const lines = computeProposalLines({ amount: 1250, linePattern: incomePattern, templateDebitAccount: '1510', templateCreditAccount: '3001', }) expect(lines[0]).toEqual({ side: 'debet', account: '1510', amount: 1250, settlement: true }) }) it('mirror-swaps the learned pair for a refund settlement (engine parity)', () => { // Refund (amount > 0) of an expense-learned pattern: the engine's // mirror swaps the legacy pair, so result.debit_account is // tmpl.credit_account and the money leg lands there. const lines = computeProposalLines({ amount: 1000, linePattern: pattern, templateDebitAccount: '4010', templateCreditAccount: '2440', }) expect(lines[0]).toEqual({ side: 'debet', account: '2440', amount: 1000, settlement: true }) expect(sumSide(lines, 'debet')).toBe(sumSide(lines, 'kredit')) }) it('falls back to the swappable 1930 default when the learned pair is absent', () => { const lines = computeProposalLines({ amount: -1000, linePattern: pattern }) expect(lines[0]).toEqual({ side: 'kredit', account: '1930', amount: 1000, settlement: true }) }) it('books the ore rounding difference on 3740', () => { const multi: LinePatternEntry[] = [ { account: '6110', type: 'business', side: 'debit', ratio: 0.333 }, { account: '6212', type: 'business', side: 'debit', ratio: 0.333 }, { account: '6991', type: 'business', side: 'debit', ratio: 0.333 }, ] const lines = computeProposalLines({ amount: -100, linePattern: multi }) // 3 x 33.30 = 99.90, diff 0.10 lands on 3740 on the business side expect(lines).toContainEqual({ side: 'debet', account: '3740', amount: 0.1 }) expect(sumSide(lines, 'debet')).toBe(sumSide(lines, 'kredit')) }) it('books an over-allocating diff on 3740 opposite the business side (#1898)', () => { const over: LinePatternEntry[] = [ { account: '6110', type: 'business', side: 'debit', ratio: 0.3334 }, { account: '6212', type: 'business', side: 'debit', ratio: 0.3334 }, { account: '6991', type: 'business', side: 'debit', ratio: 0.3334 }, ] const lines = computeProposalLines({ amount: -100, linePattern: over }) // 3 x 33.34 = 100.02 over-allocates by 0.02: 3740 offsets on the credit side expect(lines).toContainEqual({ side: 'kredit', account: '3740', amount: 0.02 }) expect(sumSide(lines, 'debet')).toBe(100.02) expect(sumSide(lines, 'kredit')).toBe(100.02) }) it('balances a normalized 50/50 pattern on an odd-ore amount (#1898)', () => { const half: LinePatternEntry[] = [ { account: '6110', type: 'business', side: 'debit', ratio: 0.5 }, { account: '6212', type: 'business', side: 'debit', ratio: 0.5 }, ] const lines = computeProposalLines({ amount: -100.03, linePattern: half }) // 50.015 rounds to 50.02 twice: ratios that sum to exactly 1 still over-allocate expect(lines).toContainEqual({ side: 'debet', account: '6110', amount: 50.02 }) expect(lines).toContainEqual({ side: 'kredit', account: '3740', amount: 0.01 }) expect(sumSide(lines, 'debet')).toBe(sumSide(lines, 'kredit')) }) it('mirrors the over-allocation rounding leg on a refund (#1898)', () => { const over: LinePatternEntry[] = [ { account: '6110', type: 'business', side: 'debit', ratio: 0.3334 }, { account: '6212', type: 'business', side: 'debit', ratio: 0.3334 }, { account: '6991', type: 'business', side: 'debit', ratio: 0.3334 }, ] const lines = computeProposalLines({ amount: 100, linePattern: over }) // Mirrored business side is kredit, so the over-allocation offset lands on debet expect(lines).toContainEqual({ side: 'kredit', account: '6110', amount: 33.34 }) expect(lines).toContainEqual({ side: 'debet', account: '3740', amount: 0.02 }) expect(sumSide(lines, 'debet')).toBe(sumSide(lines, 'kredit')) }) it('keeps the 3740 leg in byte parity with the engine across 0.01..50.00 kr (#1898)', () => { const half: LinePatternEntry[] = [ { account: '6110', type: 'business', side: 'debit', ratio: 0.5 }, { account: '6212', type: 'business', side: 'debit', ratio: 0.5 }, ] const template = makeCategorizationTemplate({ debit_account: '6110', credit_account: '1930', line_pattern: half, }) const match = { template, matchMethod: 'exact_alias' as const, confidence: 0.9 } for (let ore = 1; ore <= 5000; ore++) { const amount = -(ore / 100) const tx = makeTransaction({ amount }) const engine = buildMappingResultFromCounterpartyTemplate(match, tx, 'enskild_firma') const proposal = computeProposalLines({ amount, linePattern: half }) const engineRounding = engine.vat_lines.find(l => l.account_number === '3740') const proposalRounding = proposal.find(l => l.account === '3740') if (engineRounding) { expect(proposalRounding, `amount ${amount}`).toEqual({ side: engineRounding.debit_amount > 0 ? 'debet' : 'kredit', account: '3740', amount: engineRounding.debit_amount || engineRounding.credit_amount, }) } else { expect(proposalRounding, `amount ${amount}`).toBeUndefined() } expect(sumSide(proposal, 'debet'), `amount ${amount}`).toBe(sumSide(proposal, 'kredit')) } }) it('handles income patterns with the settlement on the debit side', () => { const incomePattern: LinePatternEntry[] = [ { account: '2611', type: 'vat', side: 'credit', vat_rate: 0.25 }, { account: '3001', type: 'business', side: 'credit', ratio: 1 }, ] const lines = computeProposalLines({ amount: 1250, linePattern: incomePattern }) expect(lines).toEqual([ { side: 'debet', account: '1930', amount: 1250, settlement: true }, { side: 'kredit', account: '2611', amount: 250 }, { side: 'kredit', account: '3001', amount: 1000 }, ]) }) it('mirrors a sign-mismatched pattern like the engine (refund of an expense pattern)', () => { // Refund (amount > 0) hitting an expense-learned pattern: the engine // flips every learned side so the mirrored entry reduces what the // pattern built up, instead of debiting expense accounts for money in. const lines = computeProposalLines({ amount: 1000, linePattern: pattern }) expect(lines).toEqual([ { side: 'debet', account: '1930', amount: 1000, settlement: true }, { side: 'kredit', account: '2641', amount: 200 }, { side: 'kredit', account: '6212', amount: 800 }, ]) expect(sumSide(lines, 'debet')).toBe(sumSide(lines, 'kredit')) }) it('ignores ratio on vat-type entries when allocating (engine filters by type)', () => { const mixed: LinePatternEntry[] = [ { account: '2641', type: 'vat', side: 'debit', vat_rate: 0.25, ratio: 0.5 }, { account: '6212', type: 'business', side: 'debit', ratio: 1 }, ] const lines = computeProposalLines({ amount: -1000, linePattern: mixed }) // The vat entry's stray ratio must not allocate a second business leg. expect(lines.map(l => l.account)).toEqual(['1930', '2641', '6212']) expect(sumSide(lines, 'debet')).toBe(sumSide(lines, 'kredit')) }) }) }) describe('proposalLinesToFormLines', () => { const lines: ProposalLine[] = [ { side: 'debet', account: '5420', amount: 98.76 }, { side: 'debet', account: '2641', amount: 24.69 }, { side: 'kredit', account: '1930', amount: 123.45, settlement: true }, ] it('maps sides to debit/credit strings with two-decimal formatting', () => { const formLines = proposalLinesToFormLines(lines) expect(formLines).toEqual([ { account_number: '5420', debit_amount: '98.76', credit_amount: '', line_description: '' }, { account_number: '2641', debit_amount: '24.69', credit_amount: '', line_description: '' }, { account_number: '1930', debit_amount: '', credit_amount: '123.45', line_description: '' }, ]) }) it('formats whole amounts with trailing zeros', () => { const formLines = proposalLinesToFormLines([{ side: 'debet', account: '6212', amount: 100 }]) expect(formLines[0].debit_amount).toBe('100.00') }) it('swaps a literal-1930 settlement leg to the resolved cash account', () => { const formLines = proposalLinesToFormLines(lines, { settlementAccount: '1932' }) expect(formLines[2].account_number).toBe('1932') // Non-settlement legs are never swapped expect(formLines[0].account_number).toBe('5420') }) it('never rewrites a learned non-1930 settlement leg (applySettlementAccount parity)', () => { // A legacy counterparty template can settle against 2440 (payables): // the engine's applySettlementAccount substitutes only the literal 1930 // default, so the prefill must keep the learned account too. const learned: ProposalLine[] = [ { side: 'debet', account: '6212', amount: 100 }, { side: 'kredit', account: '2440', amount: 100, settlement: true }, ] const formLines = proposalLinesToFormLines(learned, { settlementAccount: '1932' }) expect(formLines[1].account_number).toBe('2440') }) it('stamps currency metadata on the settlement leg only', () => { const formLines = proposalLinesToFormLines(lines, { settlementAccount: '1930', currency: 'EUR', foreignAmount: 10.5, exchangeRate: 11.7571, }) expect(formLines[2]).toMatchObject({ account_number: '1930', currency: 'EUR', amount_in_currency: 10.5, exchange_rate: 11.7571, }) expect(formLines[0]).not.toHaveProperty('currency') expect(formLines[1]).not.toHaveProperty('currency') }) it('adds no currency metadata for SEK transactions', () => { const formLines = proposalLinesToFormLines(lines, { settlementAccount: '1930', currency: 'SEK' }) expect(formLines[2]).not.toHaveProperty('currency') expect(formLines[2]).not.toHaveProperty('amount_in_currency') }) it('round-trips a computed proposal into balanced form lines', () => { const computed = computeProposalLines({ amount: -123.45, category: 'expense_software', vatTreatment: 'standard_25', }) const formLines = proposalLinesToFormLines(computed, { settlementAccount: '1932' }) const debits = formLines.reduce((s, l) => s + (l.debit_amount ? Number(l.debit_amount) : 0), 0) const credits = formLines.reduce((s, l) => s + (l.credit_amount ? Number(l.credit_amount) : 0), 0) expect(roundOre(debits)).toBe(roundOre(credits)) }) })