import { NextResponse } from 'next/server' import { renderToBuffer } from '@react-pdf/renderer' import { generateIncomeStatement } from '@/lib/reports/income-statement' import { FinancialStatementPDF, type FinancialStatementGroup, type FinancialStatementSection, type FinancialStatementSummaryRow } from '@/lib/reports/financial-statement-pdf-template' import { withRouteContext } from '@/lib/api/with-route-context' import { parseReportDateRange } from '@/lib/reports/date-range' import type { CompanySettings } from '@/types' import { parseDimensionFilterParams, dimensionFilterDisclosure, dimensionFilterFileSuffix } from '@/lib/reports/dimension-filter' import { getErrorMessage as getUserErrorMessage } from '@/lib/errors/get-error-message' // K2/K3 uppställningsform (ÅRL bilaga 2, kostnadsslagsindelad) splits class 8 // into three named blocks with subtotals: // 80-84 → Finansiella poster (followed by "Resultat efter finansiella poster") // 88 → Bokslutsdispositioner // 89 → Skatt på årets resultat // The generator lumps these together under financial_sections, so we split // here by the first row's account prefix. const FINANSIELLA_POSTER_PREFIXES = ['80', '81', '82', '83', '84'] const BOKSLUTSDISPOSITIONER_PREFIXES = ['88'] const SKATT_PREFIXES = ['89'] const KNOWN_CLASS_8_PREFIXES = [ ...FINANSIELLA_POSTER_PREFIXES, ...BOKSLUTSDISPOSITIONER_PREFIXES, ...SKATT_PREFIXES, ] function sectionPrefix(section: FinancialStatementSection, prefixes: string[]): boolean { if (section.rows.length === 0) return false const acc = section.rows[0].account_number return prefixes.some((p) => acc.startsWith(p)) } export const GET = withRouteContext('report.income_statement.pdf', async (request, { supabase, companyId }) => { const { searchParams } = new URL(request.url) const periodId = searchParams.get('period_id') if (!periodId) { return NextResponse.json({ error: 'period_id is required' }, { status: 400 }) } const [{ data: period }, { data: companyRow }] = await Promise.all([ supabase .from('fiscal_periods') .select('period_start, period_end') .eq('id', periodId) .eq('company_id', companyId) .single(), supabase .from('company_settings') .select('*') .eq('company_id', companyId) .single(), ]) if (!companyRow) { return NextResponse.json({ error: 'Företagsinställningar saknas' }, { status: 404 }) } // An identifiable period is part of räkenskapsinformation (BFL 7 kap). Refuse // to render a PDF that can't be archived with the period it refers to. if (!period) { return NextResponse.json( { error: 'Räkenskapsperioden kunde inte läsas. Välj en befintlig period innan du genererar PDF.' }, { status: 400 } ) } const parsedRange = parseReportDateRange(searchParams, period) if (!parsedRange.ok) { return NextResponse.json({ error: parsedRange.error }, { status: 400 }) } const range = parsedRange.range const effectiveStart = range.fromDate ?? period.period_start const effectiveEnd = range.toDate ?? period.period_end const dimFilter = parseDimensionFilterParams(searchParams) if (!dimFilter.ok) { return NextResponse.json({ error: dimFilter.error }, { status: 400 }) } try { const report = await generateIncomeStatement(supabase, companyId, periodId, { ...range, dimensions: dimFilter.dimensions, }) report.period = { start: effectiveStart, end: effectiveEnd } const operatingResult = Math.round((report.total_revenue - report.total_expenses) * 100) / 100 // Split class 8 into its three K2/K3 blocks plus a catch-all for any // prefix the generator emits but we haven't explicitly mapped. If a future // generator change adds sections for 85/86/87 or similar, this keeps them // visible and arithmetically accounted for rather than silently dropped. const finansiellaPosterSections = report.financial_sections.filter((s) => sectionPrefix(s, FINANSIELLA_POSTER_PREFIXES), ) const bokslutsdispositionerSections = report.financial_sections.filter((s) => sectionPrefix(s, BOKSLUTSDISPOSITIONER_PREFIXES), ) const skattSections = report.financial_sections.filter((s) => sectionPrefix(s, SKATT_PREFIXES), ) const ovrigaFinansiellaPosterSections = report.financial_sections.filter( (s) => !sectionPrefix(s, KNOWN_CLASS_8_PREFIXES), ) const totalFinansiellaPoster = Math.round( finansiellaPosterSections.reduce((sum, s) => sum + s.subtotal, 0) * 100, ) / 100 const totalBokslutsdispositioner = Math.round( bokslutsdispositionerSections.reduce((sum, s) => sum + s.subtotal, 0) * 100, ) / 100 const totalSkatt = Math.round( skattSections.reduce((sum, s) => sum + s.subtotal, 0) * 100, ) / 100 const totalOvrigaFinansiellaPoster = Math.round( ovrigaFinansiellaPosterSections.reduce((sum, s) => sum + s.subtotal, 0) * 100, ) / 100 // Catch-all is treated as part of "finansiella poster" for the subtotal: // 85-87 accounts in BAS are financial-adjacent (not tax, not bokslut). const resultatEfterFinansiellaPoster = Math.round( (operatingResult + totalFinansiellaPoster + totalOvrigaFinansiellaPoster) * 100, ) / 100 const groups: FinancialStatementGroup[] = [ { heading: 'Rörelseintäkter', sections: report.revenue_sections, totalLabel: 'Summa rörelseintäkter', total: report.total_revenue, }, { heading: 'Rörelsekostnader', sections: report.expense_sections, totalLabel: 'Summa rörelsekostnader', total: report.total_expenses, negate: true, }, ] if (finansiellaPosterSections.length > 0) { groups.push({ heading: 'Finansiella poster', sections: finansiellaPosterSections, totalLabel: 'Summa finansiella poster', total: totalFinansiellaPoster, }) } if (ovrigaFinansiellaPosterSections.length > 0) { groups.push({ heading: 'Övriga finansiella poster', sections: ovrigaFinansiellaPosterSections, totalLabel: 'Summa övriga finansiella poster', total: totalOvrigaFinansiellaPoster, }) } if (bokslutsdispositionerSections.length > 0) { groups.push({ heading: 'Bokslutsdispositioner', sections: bokslutsdispositionerSections, totalLabel: 'Summa bokslutsdispositioner', total: totalBokslutsdispositioner, }) } if (skattSections.length > 0) { groups.push({ heading: 'Skatter', sections: skattSections, totalLabel: 'Summa skatter', total: totalSkatt, }) } // K2/K3 uppställningsform (ÅRL bilaga 2) summary structure: // Rörelseresultat // Resultat efter finansiella poster (only if finansiella poster present) // Bokslutsdispositioner (only if present) // Skatt på årets resultat (always, so the reader can verify the tax calc) // Årets resultat const summary: FinancialStatementSummaryRow[] = [ { label: 'Rörelseresultat', amount: operatingResult }, ] if ( finansiellaPosterSections.length > 0 || ovrigaFinansiellaPosterSections.length > 0 ) { summary.push({ label: 'Resultat efter finansiella poster', amount: resultatEfterFinansiellaPoster, }) } if (bokslutsdispositionerSections.length > 0) { summary.push({ label: 'Bokslutsdispositioner', amount: totalBokslutsdispositioner }) } summary.push({ label: 'Skatt på årets resultat', amount: totalSkatt }) summary.push({ label: 'Årets resultat', amount: report.net_result, emphasis: true }) const pdfBuffer = await renderToBuffer( FinancialStatementPDF({ // Partial-view disclosure in the document title (BFNAR 2013:2). title: dimensionFilterDisclosure(dimFilter.dimensions) ? `Resultaträkning: ${dimensionFilterDisclosure(dimFilter.dimensions)}` : 'Resultaträkning', groups, summary, period: report.period, company: companyRow as CompanySettings, generatedAt: new Date().toISOString(), }) ) // "-utkast" suffix keeps the draft status visible even after the file // leaves the browser: complements the in-document ÅRL 2:7 disclaimer. const filename = `resultatrakning${dimensionFilterFileSuffix(dimFilter.dimensions)}-${report.period.start}--${report.period.end}-utkast.pdf` return new Response(new Uint8Array(pdfBuffer), { headers: { 'Content-Type': 'application/pdf', 'Content-Disposition': `attachment; filename="${filename}"`, }, }) } catch (err) { return NextResponse.json( { error: err instanceof Error ? getUserErrorMessage(err) : 'Kunde inte generera resultaträkning' }, { status: 500 } ) } })