import { describe, it, expect, vi, beforeEach } from 'vitest' vi.mock('../trial-balance', () => ({ generateTrialBalance: vi.fn(), })) vi.mock('../imbalance-diagnosis', () => ({ findUntransferredResults: vi.fn(), buildImbalanceDiagnosis: vi.fn(), })) // Mocked rather than fed through the queued Supabase stub: the queue resolves // in strict call order, so an extra real query inside the engine would shift // every enqueued response in this file. vi.mock('../latest-vouchers', () => ({ getLatestPostedVouchers: vi.fn(), })) import { generateBalansrapport } from '../balansrapport' import { generateTrialBalance } from '../trial-balance' import { findUntransferredResults, buildImbalanceDiagnosis } from '../imbalance-diagnosis' import { getLatestPostedVouchers } from '../latest-vouchers' import { createQueuedMockSupabase } from '@/tests/helpers' import type { TrialBalanceRow } from '@/types' const mockTrialBalance = vi.mocked(generateTrialBalance) const mockFindUntransferred = vi.mocked(findUntransferredResults) const mockBuildDiagnosis = vi.mocked(buildImbalanceDiagnosis) const mockLatestVouchers = vi.mocked(getLatestPostedVouchers) beforeEach(() => { vi.clearAllMocks() mockLatestVouchers.mockResolvedValue([]) }) function makeRow(overrides: Partial): TrialBalanceRow { return { account_number: '1930', account_name: 'Bank', account_class: 1, opening_debit: 0, opening_credit: 0, period_debit: 0, period_credit: 0, closing_debit: 0, closing_credit: 0, ...overrides, } } function tb(rows: TrialBalanceRow[]) { const totalDebit = rows.reduce((s, r) => s + r.closing_debit, 0) const totalCredit = rows.reduce((s, r) => s + r.closing_credit, 0) return { rows, totalDebit: Math.round(totalDebit * 100) / 100, totalCredit: Math.round(totalCredit * 100) / 100, isBalanced: Math.abs(totalDebit - totalCredit) < 0.01, } } describe('generateBalansrapport', () => { it('groups balance accounts into class 1 (assets) and class 2 (equity & liabilities)', async () => { const q = createQueuedMockSupabase() q.enqueue({ data: { period_start: '2026-01-01', period_end: '2026-12-31' }, error: null, }) mockTrialBalance.mockResolvedValueOnce( tb([ makeRow({ account_number: '1930', account_name: 'Bank', account_class: 1, opening_debit: 50000, opening_credit: 0, closing_debit: 75000, closing_credit: 0, }), makeRow({ account_number: '1510', account_name: 'Kundfordringar', account_class: 1, opening_debit: 10000, opening_credit: 0, closing_debit: 12500, closing_credit: 0, }), makeRow({ account_number: '2440', account_name: 'Lev.skulder', account_class: 2, opening_credit: 8000, opening_debit: 0, closing_credit: 15000, closing_debit: 0, }), makeRow({ account_number: '2099', account_name: 'Årets resultat', account_class: 2, opening_credit: 52000, opening_debit: 0, closing_credit: 72500, closing_debit: 0, }), ]) ) // eslint-disable-next-line @typescript-eslint/no-explicit-any const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1') expect(report.groups).toHaveLength(2) expect(report.groups[0].class).toBe(1) expect(report.groups[1].class).toBe(2) // Assets sorted by account number const assets = report.groups[0] expect(assets.rows.map((r) => r.account_number)).toEqual(['1510', '1930']) expect(assets.rows[1]).toEqual({ account_number: '1930', account_name: 'Bank', ib: 50000, ub: 75000, period_change: 25000, }) expect(assets.subtotal_ib).toBe(60000) expect(assets.subtotal_ub).toBe(87500) // Equity & liabilities: debit-negative (Fortnox/Visma convention) const equity = report.groups[1] expect(equity.rows[0]).toEqual({ account_number: '2099', account_name: 'Årets resultat', ib: -52000, ub: -72500, period_change: -20500, }) expect(equity.subtotal_ub).toBe(-87500) expect(report.total_assets_ub).toBe(87500) expect(report.total_equity_liabilities_ub).toBe(-87500) // 2099 already absorbs prior+current result, residual is 0 expect(report.beraknat_resultat).toBe(0) expect(report.is_balanced).toBe(true) }) it('beräknat resultat equals total_assets - total_eq_liab during running year', async () => { const q = createQueuedMockSupabase() q.enqueue({ data: { period_start: '2026-01-01', period_end: '2026-12-31' }, error: null, }) // Mid-year, before any 2099 update: assets 80 000, liabs 30 000. // P&L (3001 - 5010) = 50 000 sits in P&L accounts and equals the residual. mockTrialBalance.mockResolvedValueOnce( tb([ makeRow({ account_number: '1930', account_name: 'Bank', account_class: 1, closing_debit: 80000 }), makeRow({ account_number: '2440', account_name: 'Lev.skuld', account_class: 2, closing_credit: 30000 }), makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 70000 }), makeRow({ account_number: '5010', account_name: 'Rent', account_class: 5, closing_debit: 20000 }), ]) ) // eslint-disable-next-line @typescript-eslint/no-explicit-any const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1') expect(report.total_assets_ub).toBe(80000) expect(report.total_equity_liabilities_ub).toBe(-30000) expect(report.beraknat_resultat).toBe(50000) // Trial balance still balances: double-entry guarantees this. expect(report.is_balanced).toBe(true) }) it('renders class 2 rows with negative sign (god redovisningssed convention)', async () => { // Regression test: every Swedish accounting tool (Fortnox, Visma, Bokio, // Briox, BL) renders class 2 debit-negative on Balansrapport so that // assets + eq_liab = beräknat resultat. Pin this convention. const q = createQueuedMockSupabase() q.enqueue({ data: { period_start: '2026-01-01', period_end: '2026-12-31' }, error: null, }) mockTrialBalance.mockResolvedValueOnce( tb([ makeRow({ account_number: '1930', account_name: 'Bank', account_class: 1, opening_debit: 100000, closing_debit: 120000, }), makeRow({ account_number: '2440', account_name: 'Lev.skulder', account_class: 2, opening_credit: 40000, closing_credit: 50000, }), makeRow({ account_number: '2350', account_name: 'Banklån', account_class: 2, opening_credit: 30000, closing_credit: 25000, }), ]) ) // eslint-disable-next-line @typescript-eslint/no-explicit-any const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1') const equity = report.groups.find((g) => g.class === 2)! // Strict < 0: every fixture row has a nonzero credit balance, so the // convention requires every row to be strictly negative. expect(equity.rows.every((r) => r.ib < 0)).toBe(true) expect(equity.rows.every((r) => r.ub < 0)).toBe(true) expect(equity.subtotal_ib).toBeLessThan(0) expect(equity.subtotal_ub).toBeLessThan(0) expect(report.total_equity_liabilities_ub).toBeLessThan(0) // Sum of both sides equals beräknat resultat (here: profit residual) expect(report.total_assets_ub + report.total_equity_liabilities_ub).toBe( report.beraknat_resultat ) }) it('is_balanced reflects trial balance balance state', async () => { const q = createQueuedMockSupabase() q.enqueue({ data: { period_start: '2026-01-01', period_end: '2026-12-31' }, error: null, }) // Manually construct an unbalanced trial balance (in practice the DB // trigger prevents this, but a continuity break or missing IB row would // surface here). mockTrialBalance.mockResolvedValueOnce({ rows: [ makeRow({ account_number: '1930', account_name: 'Bank', account_class: 1, closing_debit: 80000 }), makeRow({ account_number: '2440', account_name: 'Lev.skuld', account_class: 2, closing_credit: 70000 }), ], totalDebit: 80000, totalCredit: 70000, isBalanced: false, }) // eslint-disable-next-line @typescript-eslint/no-explicit-any const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1') expect(report.is_balanced).toBe(false) }) it('attaches imbalance_diagnosis when the trial balance does not balance', async () => { const q = createQueuedMockSupabase() q.enqueue({ data: { period_start: '2025-03-01', period_end: '2026-02-28' }, error: null, }) mockTrialBalance.mockResolvedValueOnce({ rows: [ makeRow({ account_number: '1930', account_name: 'Bank', account_class: 1, closing_debit: 1097 }), makeRow({ account_number: '2440', account_name: 'Lev.skuld', account_class: 2, closing_credit: 1000 }), ], totalDebit: 1097, totalCredit: 1000, isBalanced: false, }) const culprit = { fiscal_period_id: 'p2', period_name: 'Räkenskapsår 2024/2025', pl_net: 97, } const diagnosis = { differens: 97, untransferred_results: [culprit], message: 'Differensen beror på att resultatet för Räkenskapsår 2024/2025 …', } mockFindUntransferred.mockResolvedValue([culprit]) mockBuildDiagnosis.mockReturnValue(diagnosis) // eslint-disable-next-line @typescript-eslint/no-explicit-any const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-3') expect(mockFindUntransferred).toHaveBeenCalledWith(q.supabase, 'company-1', { beforePeriodStart: '2025-03-01', }) expect(mockBuildDiagnosis).toHaveBeenCalledWith([culprit], 97) expect(report.imbalance_diagnosis).toEqual(diagnosis) }) it('omits imbalance_diagnosis when the trial balance balances', async () => { const q = createQueuedMockSupabase() q.enqueue({ data: { period_start: '2026-01-01', period_end: '2026-12-31' }, error: null, }) mockTrialBalance.mockResolvedValueOnce( tb([ makeRow({ account_number: '1930', account_name: 'Bank', account_class: 1, closing_debit: 1000 }), makeRow({ account_number: '2440', account_name: 'Lev.skuld', account_class: 2, closing_credit: 1000 }), ]) ) // eslint-disable-next-line @typescript-eslint/no-explicit-any const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1') expect(report.imbalance_diagnosis).toBeUndefined() expect(mockFindUntransferred).not.toHaveBeenCalled() }) it('ignores P&L accounts (class 3-8)', async () => { const q = createQueuedMockSupabase() q.enqueue({ data: { period_start: '2026-01-01', period_end: '2026-12-31' }, error: null, }) mockTrialBalance.mockResolvedValueOnce( tb([ makeRow({ account_number: '1930', account_name: 'Bank', account_class: 1, closing_debit: 10000 }), makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 50000 }), makeRow({ account_number: '5010', account_name: 'Rent', account_class: 5, closing_debit: 8000 }), makeRow({ account_number: '8410', account_name: 'Räntekostnad', account_class: 8, closing_debit: 100 }), ]) ) // eslint-disable-next-line @typescript-eslint/no-explicit-any const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1') expect(report.groups).toHaveLength(1) expect(report.groups[0].class).toBe(1) expect(report.groups[0].rows.map((r) => r.account_number)).toEqual(['1930']) }) it('drops accounts where both IB and UB are zero', async () => { const q = createQueuedMockSupabase() q.enqueue({ data: { period_start: '2026-01-01', period_end: '2026-12-31' }, error: null, }) mockTrialBalance.mockResolvedValueOnce( tb([ makeRow({ account_number: '1930', account_name: 'Bank', account_class: 1, closing_debit: 10000 }), makeRow({ account_number: '1940', account_name: 'Inactive', account_class: 1 }), ]) ) // eslint-disable-next-line @typescript-eslint/no-explicit-any const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1') expect(report.groups[0].rows).toHaveLength(1) expect(report.groups[0].rows[0].account_number).toBe('1930') }) it('handles accounts that closed during the period (UB=0, IB>0)', async () => { const q = createQueuedMockSupabase() q.enqueue({ data: { period_start: '2026-01-01', period_end: '2026-12-31' }, error: null, }) mockTrialBalance.mockResolvedValueOnce( tb([ makeRow({ account_number: '1510', account_name: 'Kundfordran (betald)', account_class: 1, opening_debit: 10000, period_credit: 10000, closing_debit: 10000, closing_credit: 10000, }), ]) ) // eslint-disable-next-line @typescript-eslint/no-explicit-any const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1') expect(report.groups[0].rows[0]).toEqual({ account_number: '1510', account_name: 'Kundfordran (betald)', ib: 10000, ub: 0, period_change: -10000, }) }) it('throws when fiscal period not found', async () => { const q = createQueuedMockSupabase() q.enqueue({ data: null, error: null }) await expect( // eslint-disable-next-line @typescript-eslint/no-explicit-any generateBalansrapport(q.supabase as any, 'company-1', 'missing') ).rejects.toThrow('Fiscal period not found') }) it('returns empty groups when there are no balance accounts at all', async () => { const q = createQueuedMockSupabase() q.enqueue({ data: { period_start: '2026-01-01', period_end: '2026-12-31' }, error: null, }) mockTrialBalance.mockResolvedValueOnce(tb([])) // eslint-disable-next-line @typescript-eslint/no-explicit-any const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1') expect(report.groups).toEqual([]) expect(report.total_assets_ub).toBe(0) expect(report.total_equity_liabilities_ub).toBe(0) expect(report.beraknat_resultat).toBe(0) expect(report.is_balanced).toBe(true) }) describe('latest_vouchers header line', () => { function enqueuePeriod(q: ReturnType) { q.enqueue({ data: { period_start: '2026-01-01', period_end: '2026-12-31' }, error: null, }) mockTrialBalance.mockResolvedValueOnce(tb([])) } it('carries the last posted voucher per series', async () => { const q = createQueuedMockSupabase() enqueuePeriod(q) mockLatestVouchers.mockResolvedValueOnce([ { series: 'A', last_number: 214 }, { series: 'B', last_number: 37 }, ]) // eslint-disable-next-line @typescript-eslint/no-explicit-any const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1') expect(report.latest_vouchers).toEqual([ { series: 'A', last_number: 214 }, { series: 'B', last_number: 37 }, ]) }) it('omits the field entirely when the period has no vouchers', async () => { const q = createQueuedMockSupabase() enqueuePeriod(q) mockLatestVouchers.mockResolvedValueOnce([]) // eslint-disable-next-line @typescript-eslint/no-explicit-any const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1') expect('latest_vouchers' in report).toBe(false) }) it('still returns the report when the lookup fails', async () => { const q = createQueuedMockSupabase() enqueuePeriod(q) mockLatestVouchers.mockRejectedValueOnce(new Error('boom')) // eslint-disable-next-line @typescript-eslint/no-explicit-any const report = await generateBalansrapport(q.supabase as any, 'company-1', 'period-1') expect(report.latest_vouchers).toBeUndefined() expect(report.is_balanced).toBe(true) }) it('bounds the window at the as-of date with no lower bound (accumulating report)', async () => { const q = createQueuedMockSupabase() enqueuePeriod(q) await generateBalansrapport( // eslint-disable-next-line @typescript-eslint/no-explicit-any q.supabase as any, 'company-1', 'period-1', { fromDate: '2026-02-01', toDate: '2026-03-31' } ) // fromDate narrows the report's own period label, but a balansrapport // accumulates from the fiscal-year start, so the voucher window must not // inherit that lower bound. expect(mockLatestVouchers).toHaveBeenCalledWith( expect.anything(), 'company-1', 'period-1', { toDate: '2026-03-31' } ) }) }) })