Files
MattssonandClaude Fable 5.1 59d5b7b366 fix(bookkeeping): name 1249/1259/1269 after their BAS 2026 free heads, drop retired 12xx sub-accounts (#2419)
* fix(bookkeeping): name 1249/1259/1269 after their BAS 2026 free heads, drop retired 12xx sub-accounts

A sole trader booking a tractor activated 1240 and 1249 from the account
picker and got a machinery head labelled "(Fritt konto för Maskiner och
andra tekniska anläggningar)" next to a contra account labelled
"Ack. avskrivningar på bilar och andra transportmedel".

Why it occurred: BAS 2026 restructured kontogrupp 12. Bilar and datorer
moved under 1210 (för produktion) and 1220 (ej för produktion), and
1230/1240/1250/1260 became free heads. The catalog in
lib/bookkeeping/bas-data/ followed for the heads (#463) but kept seven
sub-accounts the official chart no longer has (1241, 1242, 1249, 1251,
1259, 1261, 1269) with their pre-2026 names. Every picker activation of a
12xx contra account therefore produced the contradiction; prod carries
the 1240/1249 pair in 173 charts, 1250/1259 in 153 and 1260/1269 in 78.

What was removed instead of patched: 1241, 1242, 1251 and 1261 leave the
catalog entirely (bas.se BAS 2026 v2 has no such accounts; the SIE
mapper already self-maps unknown sub-accounts by number). 1249/1259/1269
stay because the asset module's vehicle and computer defaults and 31 live
assets in prod depend on them; they are renamed after their heads so the
pair reads as one thing.

Why this and not the proposal: the reporter asked for 1249 to be renamed
to "ack. avskr. maskiner", which fixes one number and leaves 1259/1269
and the four retired asset accounts contradicting their heads. Dropping
1249/1259/1269 and moving the asset defaults to BAS 2026 (1226/1224 on
1229) is the right long-term shape but changes what a new vehicle or
computer asset books to; that decision is the founder's and is tracked
in #2414.

The migration renames a contra account only when its name is
byte-identical to one of the two catalog literals AND the company's head
carries the BAS 2026 free label, so old-BAS imports (1240 "Bilar och
andra transportmedel") and every user rename stay untouched. Applied and
pg-tested on staging.

Fixes #2413

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01NXSuVejFCvRDyNXF1otEPd

* fix(bookkeeping): skip 12xx contra accounts with journal lines in the label backfill

Skeptic refutation: lib/import/account-sync.ts creates missing accounts
with the catalog name when the SIE #KONTO names are not carried, so an
old-BAS vehicle chart can hold the exact free-head + bilar-contra pair
with years of depreciation booked on 1249 (8 such charts in prod). The
backfill now also requires that the contra account has no journal lines:
a label with history is the user's to change. Migration re-issued under
a fresh version, applied and pg-tested on staging.

Refs #2413

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01NXSuVejFCvRDyNXF1otEPd

* fix(bookkeeping): lock journal_entry_lines while the 12xx label backfill checks history

CodeRabbit (Major): under READ COMMITTED a posting could commit between
the NOT EXISTS history check and the rename. A SHARE lock on
journal_entry_lines for the migration transaction makes the two atomic;
inserts wait milliseconds, reads are unaffected. Migration re-issued
under a fresh version, applied and pg-tested on staging.

Refs #2413

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01NXSuVejFCvRDyNXF1otEPd

---------

Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>
2026-09-08 13:34:50 +02:00

312 lines
10 KiB
TypeScript

import { describe, it, expect } from 'vitest'
import {
BAS_REFERENCE,
ACCOUNT_CLASS_LABELS,
ACCOUNT_GROUP_LABELS,
getBASReference,
getBASReferenceByClass,
isStandardBASAccount,
} from '../bas-reference'
describe('BAS_REFERENCE data integrity', () => {
it('contains the expected number of accounts (~1,276)', () => {
expect(BAS_REFERENCE.length).toBeGreaterThanOrEqual(1250)
expect(BAS_REFERENCE.length).toBeLessThanOrEqual(1300)
})
it('has no duplicate account numbers', () => {
const numbers = BAS_REFERENCE.map((a) => a.account_number)
const uniqueNumbers = new Set(numbers)
expect(uniqueNumbers.size).toBe(numbers.length)
})
it('account_class matches the first digit of account_number', () => {
for (const account of BAS_REFERENCE) {
const firstDigit = parseInt(account.account_number[0], 10)
expect(account.account_class).toBe(firstDigit)
}
})
it('account_group matches the first two digits of account_number', () => {
for (const account of BAS_REFERENCE) {
const firstTwo = account.account_number.substring(0, 2)
expect(account.account_group).toBe(firstTwo)
}
})
it('every account has a non-null sru_code', () => {
const withoutSru = BAS_REFERENCE.filter((a) => a.sru_code === null)
expect(withoutSru).toEqual([])
})
it('every account has a non-empty description', () => {
const withoutDesc = BAS_REFERENCE.filter((a) => !a.description || a.description.trim() === '')
expect(withoutDesc).toEqual([])
})
it('no account name or description has a concatenated group header', () => {
const headerSuffix = /\s\d{2,}\s+[A-ZÅÄÖ]{2,}/
const corrupted = BAS_REFERENCE.filter(
(a) => headerSuffix.test(a.account_name) || headerSuffix.test(a.description ?? ''),
)
expect(corrupted).toEqual([])
})
it('every account has a valid account_type', () => {
const validTypes = ['asset', 'liability', 'equity', 'revenue', 'expense', 'untaxed_reserves']
for (const account of BAS_REFERENCE) {
expect(validTypes).toContain(account.account_type)
}
})
it('every account has a valid normal_balance', () => {
for (const account of BAS_REFERENCE) {
expect(['debit', 'credit']).toContain(account.normal_balance)
}
})
it('all account numbers are 4 digits', () => {
for (const account of BAS_REFERENCE) {
expect(account.account_number).toMatch(/^\d{4}$/)
}
})
})
describe('Non-standard accounts removed', () => {
const nonStandard = ['1400', '1580', '3109', '4100', '4990', '7834', '7835', '7910', '8710']
for (const num of nonStandard) {
it(`${num} is not in the catalog`, () => {
expect(isStandardBASAccount(num)).toBe(false)
})
}
})
// BAS 2026 restructured kontogrupp 12: bilar/datorer moved under 1210 (för
// produktion) and 1220 (ej för produktion), and 1230/1240/1250/1260 became
// free heads. The pre-2026 sub-accounts under those heads are gone from the
// official chart (bas.se BAS 2026 v2), so the catalog must not hand them out
// with their old names next to a head that says "fritt konto" (#2413).
describe('BAS 2026 kontogrupp 12: free heads and their contra accounts agree', () => {
const retired = ['1241', '1242', '1251', '1261']
for (const num of retired) {
it(`${num} (retired in BAS 2026) is not in the catalog`, () => {
expect(isStandardBASAccount(num)).toBe(false)
})
}
const pairs: Array<[head: string, contra: string]> = [
['1240', '1249'],
['1250', '1259'],
['1260', '1269'],
]
for (const [head, contra] of pairs) {
it(`${contra} is named after the free head ${head}, not a retired bilar/datorer account`, () => {
const headName = getBASReference(head)?.account_name ?? ''
const contraName = getBASReference(contra)?.account_name ?? ''
expect(headName.startsWith('(Fritt konto för ')).toBe(true)
// "(Fritt konto för X)" on the head; "... (fritt konto för X)" on the contra.
const subject = headName.slice('(Fritt konto för '.length, -1)
expect(contraName).toContain(`(fritt konto för ${subject})`)
expect(contraName).toMatch(/^Ackumulerade avskrivningar/)
expect(contraName.toLowerCase()).not.toMatch(/bilar|datorer|inventarier och verktyg$/)
})
}
})
describe('Class 2 account_type correctness', () => {
it('20xx accounts are equity', () => {
const group20 = BAS_REFERENCE.filter((a) => a.account_group === '20')
expect(group20.length).toBeGreaterThan(0)
for (const a of group20) {
expect(a.account_type).toBe('equity')
}
})
it('21xx accounts are untaxed_reserves', () => {
const group21 = BAS_REFERENCE.filter((a) => a.account_group === '21')
expect(group21.length).toBeGreaterThan(0)
for (const a of group21) {
expect(a.account_type).toBe('untaxed_reserves')
}
})
it('22xx-29xx accounts are liability', () => {
const liabilityGroups = BAS_REFERENCE.filter(
(a) => a.account_class === 2 && parseInt(a.account_group) >= 22
)
expect(liabilityGroups.length).toBeGreaterThan(0)
for (const a of liabilityGroups) {
expect(a.account_type).toBe('liability')
}
})
})
describe('Class 8 normal_balance correctness', () => {
it('8310 (Ränteintäkter) has credit normal_balance', () => {
const account = getBASReference('8310')
expect(account).toBeDefined()
expect(account!.normal_balance).toBe('credit')
})
it('8410 (Räntekostnader) has debit normal_balance', () => {
const account = getBASReference('8410')
expect(account).toBeDefined()
expect(account!.normal_balance).toBe('debit')
})
it('8910 (Skatt) has debit normal_balance', () => {
const account = getBASReference('8910')
expect(account).toBeDefined()
expect(account!.normal_balance).toBe('debit')
})
it('8810 (Bokslutsdispositioner) has credit normal_balance', () => {
const account = getBASReference('8810')
expect(account).toBeDefined()
expect(account!.normal_balance).toBe('credit')
})
})
describe('Contra accounts have opposite normal_balance', () => {
it('1119 (Ack. avskrivningar byggnader) has credit balance', () => {
const account = getBASReference('1119')
expect(account).toBeDefined()
expect(account!.normal_balance).toBe('credit')
})
it('1229 (Ack. avskrivningar inventarier) has credit balance', () => {
const account = getBASReference('1229')
expect(account).toBeDefined()
expect(account!.normal_balance).toBe('credit')
})
it('2011 (Egna varuuttag) has debit balance', () => {
const account = getBASReference('2011')
expect(account).toBeDefined()
expect(account!.normal_balance).toBe('debit')
})
it('3740 (Öres- och kronutjämning) has debit balance', () => {
const account = getBASReference('3740')
expect(account).toBeDefined()
expect(account!.normal_balance).toBe('debit')
})
})
describe('K2-excluded accounts', () => {
const k2Excluded = [
'1010', '1011', '1012', '1018', '1019',
'1081',
'1370', '1518',
'2089', '2092', '2096', '2240', '2448',
'3940', '7940',
'8290', '8291', '8295',
'8320', '8321', '8325',
'8417',
'8450', '8451', '8455',
'8480', '8940',
]
it('known K2-excluded accounts are marked correctly', () => {
for (const num of k2Excluded) {
const account = getBASReference(num)
expect(account).toBeDefined()
expect(account!.k2_excluded).toBe(true)
}
})
it('common non-K2-excluded accounts are not marked', () => {
const normalAccounts = ['1510', '1930', '2440', '3001', '4010', '5010', '7010', '8310']
for (const num of normalAccounts) {
const account = getBASReference(num)
expect(account).toBeDefined()
expect(account!.k2_excluded).toBe(false)
}
})
it('total K2-excluded count matches expected (27)', () => {
const k2Count = BAS_REFERENCE.filter((a) => a.k2_excluded).length
expect(k2Count).toBe(27)
})
})
describe('ACCOUNT_GROUP_LABELS coverage', () => {
it('all groups present in BAS_REFERENCE have labels', () => {
const groups = new Set(BAS_REFERENCE.map((a) => a.account_group))
for (const group of groups) {
expect(ACCOUNT_GROUP_LABELS[group]).toBeDefined()
}
})
it('covers at least 70 groups', () => {
expect(Object.keys(ACCOUNT_GROUP_LABELS).length).toBeGreaterThanOrEqual(70)
})
})
describe('ACCOUNT_CLASS_LABELS', () => {
it('has labels for all 8 classes', () => {
for (let i = 1; i <= 8; i++) {
expect(ACCOUNT_CLASS_LABELS[i]).toBeDefined()
}
})
})
describe('Helper functions', () => {
it('getBASReference returns correct account', () => {
const account = getBASReference('1930')
expect(account).toBeDefined()
expect(account!.account_name).toBe('Företagskonto')
expect(account!.account_type).toBe('asset')
})
it('getBASReference returns undefined for non-existent account', () => {
expect(getBASReference('9999')).toBeUndefined()
})
it('getBASReferenceByClass returns accounts for each class', () => {
for (let cls = 1; cls <= 8; cls++) {
const accounts = getBASReferenceByClass(cls)
expect(accounts.length).toBeGreaterThan(0)
for (const a of accounts) {
expect(a.account_class).toBe(cls)
}
}
})
it('getBASReferenceByClass returns empty array for non-existent class', () => {
expect(getBASReferenceByClass(9)).toEqual([])
})
it('isStandardBASAccount returns true for standard accounts', () => {
expect(isStandardBASAccount('1510')).toBe(true)
expect(isStandardBASAccount('3001')).toBe(true)
expect(isStandardBASAccount('8999')).toBe(true)
})
it('isStandardBASAccount returns false for non-standard accounts', () => {
expect(isStandardBASAccount('9999')).toBe(false)
expect(isStandardBASAccount('0000')).toBe(false)
})
})
describe('Account class distribution', () => {
it('class 1 (assets) has ~230 accounts', () => {
const cls = getBASReferenceByClass(1)
expect(cls.length).toBeGreaterThanOrEqual(220)
expect(cls.length).toBeLessThanOrEqual(240)
})
it('class 2 (equity & liabilities) has ~265 accounts', () => {
const cls = getBASReferenceByClass(2)
expect(cls.length).toBeGreaterThanOrEqual(255)
expect(cls.length).toBeLessThanOrEqual(275)
})
it('class 3 (revenue) has ~100 accounts', () => {
const cls = getBASReferenceByClass(3)
expect(cls.length).toBeGreaterThanOrEqual(90)
expect(cls.length).toBeLessThanOrEqual(110)
})
})