Files
accounted/lib/reconciliation/signoff.ts
T
f40795896f feat(reconciliation): sign-off, period picker, Hem row and the three doors for it (#1835)
* feat(reconciliation): skattekonto bridge engine, sync-time twin proposals, account-keyed facade

The engine half of the reconciliation page (design: Avstämningsmotorn).

- lib/reconciliation/skattekonto-reconciliation.ts: getSkattekontoReconciliationStatus
  anchors at the saldo snapshot and returns the bridge (saldo hos Skatteverket,
  händelser som saknas, 1630-rader utan händelse, ignorerade, ingående skillnad,
  bokfört), the item buckets the page shows (proposed, unmatched external,
  unmatched ledger, matched, ignored, upcoming), opening_difference,
  unexplained_difference (0,00 by construction when data is consistent),
  dead-link handling (a link to a reversed/draft entry counts as unlinked and is
  flagged), awaiting_external for ledger lines within 5 days of the snapshot,
  staleness, and a window that scopes item lists without hiding older rows.
  Core reads skattekonto_transactions and the extension's snapshot row directly;
  no @/extensions import.
- lib/reconciliation/gl-balance.ts: one ledger-balance helper with the
  trial-balance predicate status IN (posted, reversed). The drift check summed
  posted only, which misstated 1630 for any company with a storno on the account;
  skattekonto-drift.ts now delegates to the helper.
- Proposals at sync: migration 20260823120000 adds suggested_journal_entry_id /
  suggested_at (ON DELETE SET NULL, partial index on open rows); the sync calls
  refreshSkattekontoProposals after the upsert. findMatchSuggestionsBulk now
  assigns one-to-one across rows (AGI period first, then nearest date) and falls
  back to an entry whose 1630 lines net to the amount (split lines); a proposal
  is never a link.
- lib/reconciliation/service.ts + schemas.ts: the account-keyed facade
  (bank:<cash_account_id> | skattekonto | manual:NNNN) with listReconciliationAccounts
  (enabled cash accounts folded per IBAN, skattekonto when configured) and
  getAccountStatus dispatching to the bank engine or the new one; shared Zod
  shapes for the v1 registry, MCP schemas and the UI (PR 2).

Tests: identity on a mixed fixture, storno pair, stale snapshot, awaiting window,
window scoping, failed ledger read, live-linked entries never proposed; matcher
one-to-one and split-line cases; proposal refresh writes/clears; service
dedupe and dispatch. No UI in this PR.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(reconciliation): roundOre instead of inline öre rounding (guard ratchet)

The antipattern ratchet counts Math.round(x*100)/100; the new engine used it in
five places. Switch to roundOre from @/lib/money and ratchet the baseline down
by the three occurrences this removes net of the matcher rewrite.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(reconciliation): three doors over one engine: dashboard routes, v1 API and MCP tools for account-keyed reconciliation

PR 2 of the Avstämning build (design: Avstämning via API och MCP). Every door
calls lib/reconciliation/{service,items,actions}.ts; none re-implements a link.

- lib/reconciliation/items.ts: listAccountItems per account_key, the page's
  buckets (proposed, unmatched_external, unmatched_ledger, matched, ignored,
  upcoming), limit/offset; skattekonto from the engine, bank from the scoped
  transactions + unlinked GL lines (netted per entry).
- lib/reconciliation/actions.ts: matchPairs (pairs or use_proposals, dry run,
  partial success with codes), unmatchLink, setItemIgnored; emits
  reconciliation.matched / reconciliation.unmatched.
- lib/skatteverket/skattekonto-link.ts: canonical core link semantics for a
  skattekonto row (single line or entry net on 1630, live-link guard, race-safe
  update, unlink, ignore); the extension keeps its own matchSkattekontoToEntry
  until its tests are ported.
- Dashboard routes /api/reconciliation/accounts[...]: list, status, items,
  links (POST), links/{linkId} (DELETE), items/{itemId}/ignore (POST); apply
  directly (a human clicked).
- v1 routes /api/v1/companies/{id}/reconciliation/accounts[...]: same six,
  withApiV1, new scopes reconciliation:read / reconciliation:write (write is a
  staging scope for SoD), Idempotency-Key + dry_run on writes, registered for
  OpenAPI, load-routes, skills/accounted-api regenerated. Legacy bank routes
  and their transactions:* scopes unchanged.
- MCP: gnubok_get_reconciliation_status takes account_key (legacy bank path
  untouched), new gnubok_list_reconciliation_items (default catalog),
  gnubok_reconcile_match (stages reconciliation_match, preflight = status) and
  gnubok_reconcile_unmatch (stages reconciliation_unmatch), both search-only to
  stay under the tools/list payload ceiling; gnubok_link_transaction_to_journal_entry
  moved to search. Executors in commit.ts; risk tiers medium/low; migration pair
  20260823130000/130001 adds the two op types to the CHECK constraint (value
  list = live prod as of 2026-08-23 + the two); close_period loadout updated.

Tests: service/actions/items/link unit tests, v1 route tests (401/403/400/404/
happy, idempotency, dry run), dashboard route tests, MCP tool tests + the guard
suite (payload ceiling, descriptions, staging meta, qualified ids). Guards and
apiskill:check green; no type errors in changed files.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(reconciliation): refresh the v1 spec snapshot and keep the ignore update readable by the phantom-column guard

The six new v1 reconciliation endpoints and the two new scopes were not
recorded in the spec snapshot, and setSkattekontoRowIgnored updated
through one conditional payload, which the phantom-column scanner cannot
read (ceiling 380 -> 381). Two literal payloads instead; snapshot updated.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(reconciliation): the Avstämning page, one body for every account with an outside truth

/reconciliation in Arbeta (after Transaktioner), on the approved layout:
an account rail on the left (bank accounts and the skattekonto, logo or
monogram, last fetch, status dot, URL-owned selection), and for the
selected account four tiles (outside, ledger, difference, unexplained),
the bridge that explains the difference, an actions row (link the
proposed pairs, book the unbooked skattekonto events, run the bank
matcher) and a full-width table banded by bucket with proposal rows
linkable one by one. Every read and write goes through the PR 2
dashboard routes, so the page shows exactly what the v1 API and the MCP
tools see.

Also: nav item, command palette entry, sv/en strings. Period picker,
manual match mode and sign-off are deliberately not here (PR 4/5).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(reconciliation): sign-off, period picker, Hem row and the three doors for it

"Markera som avstämd t.o.m. <datum>" as an append-only attestation:
account_reconciliations (who signed which account through which date,
with the numbers as they stood; reopen stamps instead of deletes; RLS
members write as themselves, viewers read). Policy in one place
(lib/reconciliation/signoff.ts): refused with an unexplained difference
unless forced with a note, refused past today or past the skattekonto
snapshot, refused at or before an active sign-off; reopen is the undo.
Every status read now carries the latest active sign-off and the rail
shows "avstämt t.o.m.".

Three doors: dashboard routes (GET/POST .../signoff, POST .../reopen),
v1 (same, scope reconciliation:signoff, Idempotency-Key, dry-run,
registry + regenerated API skill), MCP gnubok_reconcile_signoff (search
catalog, stages reconciliation_signoff after a policy dry run; executor
+ risk tier + op-type CHECK migration pair). Events
reconciliation.signed_off / reconciliation.reopened, and the four
reconciliation events join the public webhook set (additive; API version
unchanged, changelog section added).

Page: räkenskapsår + range picker in the header (own preset memory,
opens on this month) scoping the bridge, the items and the default
sign-off date; sign-off dialog with the forced-with-note path; reopen
on hover. Hem: worklist category reconciliation_due ("Konton att stämma
av"), zero until the company has signed anything off.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(reconciliation): classify reconciliation:signoff as a tenant write for the MCP role guard

gnubok_reconcile_signoff carries the deliberately separate
reconciliation:signoff scope; the central viewer guard keys on the
:write/:approve/:manage suffixes, so a viewer could reach the tool (RLS
would still refuse the row, but the guard is the intended layer). Add
:signoff to the classifier; the strictness test that caught it now passes.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(providers): serve local rate-limiter waiters in arrival order

Two callers that both found the in-memory bucket empty each set their own
timeout; the timeouts expired at the same instant from different timer
lists and which woke first was platform-dependent. hydrateInvoices relies
on "started first, requested first" to serve open invoices before paid
ones, so lib/providers/__tests__/hydrate-invoices.test.ts flipped on CI
(twice on #1817) while holding locally. A promise queue makes the local
waiters FIFO without changing the rate; the Upstash path is untouched.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
(cherry picked from commit 14a7599bf2c6fa7f97de6ffab3dc4cf4d0e1827d)

---------

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-08-24 14:07:58 +02:00

238 lines
8.4 KiB
TypeScript

import type { SupabaseClient } from '@supabase/supabase-js'
import { ISO_DATE_RE } from '@/lib/invariants'
import { eventBus } from '@/lib/events/bus'
import { createLogger } from '@/lib/logger'
import { parseAccountKey, type ReconciliationSignoff, type ReconciliationStatus } from './schemas'
import { getAccountStatus } from './service'
import { getLatestSignoff, getSignoffById, insertSignoff, stampReopen } from './signoff-store'
const log = createLogger('reconciliation/signoff')
/**
* Sign-off ("Markera som avstämd t.o.m. <datum>") and reopen on one
* reconcilable account. The policy layer over signoff-store.ts: a sign-off
* is refused unless the engine says the account is reconciled through that
* date, or the signer explicitly overrides with a note. Writes nothing to
* the ledger; the row is the attestation the overview, the Hem row and an
* auditor read.
*
* Same function for the dashboard routes, the v1 API and the MCP executor,
* so the rule is one rule.
*/
export type SignoffErrorCode =
| 'INVALID_DATE'
| 'DATE_IN_FUTURE'
| 'NOT_FETCHED_THROUGH'
| 'OUTSIDE_UNKNOWN'
| 'NOT_RECONCILED'
| 'NOTE_REQUIRED'
| 'ALREADY_SIGNED_OFF'
| 'SIGNOFF_NOT_FOUND'
| 'ALREADY_REOPENED'
| 'SIGNOFF_RACE'
export class ReconciliationSignoffError extends Error {
readonly code: SignoffErrorCode
constructor(message: string, code: SignoffErrorCode) {
super(message)
this.name = 'ReconciliationSignoffError'
this.code = code
}
}
export interface SignoffInput {
/** Inclusive ISO date the account is asserted reconciled through. */
through_date: string
/** Free text; required when signing with an unexplained difference (force). */
note?: string | null
/** Sign even though the engine reports an unexplained difference or an unknown outside balance. Needs a note. */
force?: boolean
}
export interface SignoffOptions {
dryRun?: boolean
/** ISO date for "today" (tests). */
today?: string
}
export interface SignoffPreview {
account_key: string
through_date: string
external_balance: number | null
ledger_balance: number | null
unexplained_difference: number | null
is_reconciled: boolean
forced: boolean
/** The active sign-off this one supersedes in the rail, when any (earlier through_date). */
previous_through_date: string | null
}
export type SignoffResult =
| { dry_run: true; would_sign: SignoffPreview }
| { dry_run: false; signoff: ReconciliationSignoff }
function isoToday(): string {
return new Date().toISOString().slice(0, 10)
}
/**
* Sign one account off through a date. Returns null when the account key does
* not resolve for this company (callers map that to 404); throws
* ReconciliationSignoffError for every policy refusal.
*/
export async function signOffAccount(
supabase: SupabaseClient,
companyId: string,
userId: string,
accountKey: string,
input: SignoffInput,
options: SignoffOptions = {},
): Promise<SignoffResult | null> {
const parsed = parseAccountKey(accountKey)
// Manual accounts get their adapter later; until then they are not reconcilable.
if (!parsed || parsed.kind === 'manual') return null
const today = options.today ?? isoToday()
const throughDate = input.through_date
if (!ISO_DATE_RE.test(throughDate) || Number.isNaN(Date.parse(throughDate))) {
throw new ReconciliationSignoffError('Ogiltigt datum. Ange ÅÅÅÅ-MM-DD.', 'INVALID_DATE')
}
if (throughDate > today) {
throw new ReconciliationSignoffError('Du kan inte stämma av framåt i tiden.', 'DATE_IN_FUTURE')
}
const note = input.note?.trim() ? input.note.trim() : null
const force = input.force === true
if (force && !note) {
throw new ReconciliationSignoffError(
'Skriv en rad om varför du signerar trots att allt inte är förklarat.',
'NOTE_REQUIRED',
)
}
// The engine's view through the requested date. The skattekonto bridge is
// anchored at the saldo snapshot, so the date cannot pass it; the bank
// bridge is a period movement, so the window simply ends on the date.
const status: ReconciliationStatus | null = await getAccountStatus(supabase, companyId, accountKey, {
today,
windowTo: throughDate,
})
if (!status) return null
const asOfDate = status.as_of.slice(0, 10)
if (status.kind === 'skattekonto' && throughDate > asOfDate) {
throw new ReconciliationSignoffError(
`Skattekontot är hämtat t.o.m. ${asOfDate}. Hämta igen innan du stämmer av ett senare datum.`,
'NOT_FETCHED_THROUGH',
)
}
const unexplained = status.unexplained_difference
const reconciled = unexplained != null && Math.abs(unexplained) < 0.005
if (!reconciled && !force) {
if (unexplained == null) {
throw new ReconciliationSignoffError(
'Saldot utanför bokföringen är okänt, så kontot kan inte stämmas av. Hämta det först, eller signera med en notering.',
'OUTSIDE_UNKNOWN',
)
}
throw new ReconciliationSignoffError(
'Kontot har en oförklarad differens. Koppla eller bokför raderna först, eller signera med en notering.',
'NOT_RECONCILED',
)
}
const latest = await getLatestSignoff(supabase, companyId, accountKey)
if (latest && latest.through_date >= throughDate) {
throw new ReconciliationSignoffError(
`Kontot är redan avstämt t.o.m. ${latest.through_date}. Öppna den signeringen igen om du vill ändra.`,
'ALREADY_SIGNED_OFF',
)
}
const preview: SignoffPreview = {
account_key: accountKey,
through_date: throughDate,
external_balance: status.external_balance,
ledger_balance: status.ledger_balance,
unexplained_difference: unexplained,
is_reconciled: reconciled,
forced: !reconciled,
previous_through_date: latest?.through_date ?? null,
}
if (options.dryRun) return { dry_run: true, would_sign: preview }
let signoff: ReconciliationSignoff
try {
signoff = await insertSignoff(supabase, companyId, {
account_key: accountKey,
through_date: throughDate,
external_balance: status.external_balance,
ledger_balance: status.ledger_balance,
unexplained_difference: unexplained,
note,
signed_by: userId,
})
} catch (err) {
// The partial unique index turns a concurrent identical sign-off into a
// constraint error; surface it as a race rather than a 500.
const message = err instanceof Error ? err.message : String(err)
if (/ux_account_reconciliations_active|duplicate key/i.test(message)) {
throw new ReconciliationSignoffError('Kontot signerades precis av någon annan. Ladda om.', 'SIGNOFF_RACE')
}
throw err
}
try {
await eventBus.emit({
type: 'reconciliation.signed_off',
payload: {
accountKey,
signoffId: signoff.id,
throughDate,
unexplainedDifference: unexplained,
userId,
companyId,
},
})
} catch (err) {
log.warn('reconciliation.signed_off emit failed', { companyId, accountKey, error: err instanceof Error ? err.message : String(err) })
}
return { dry_run: false, signoff }
}
/**
* Reopen a sign-off (the undo). The row stays as history with the reopen
* stamp; the account shows its previous active sign-off, if any, afterwards.
*/
export async function reopenSignoff(
supabase: SupabaseClient,
companyId: string,
userId: string,
accountKey: string,
signoffId: string,
input: { reason?: string | null } = {},
): Promise<ReconciliationSignoff | null> {
const parsed = parseAccountKey(accountKey)
if (!parsed || parsed.kind === 'manual') return null
const existing = await getSignoffById(supabase, companyId, accountKey, signoffId)
if (!existing) {
throw new ReconciliationSignoffError('Signeringen hittades inte.', 'SIGNOFF_NOT_FOUND')
}
if (existing.reopened_at) {
throw new ReconciliationSignoffError('Signeringen är redan öppnad igen.', 'ALREADY_REOPENED')
}
const reason = input.reason?.trim() ? input.reason.trim() : null
const updated = await stampReopen(supabase, companyId, signoffId, { reopened_by: userId, reason })
if (!updated) {
throw new ReconciliationSignoffError('Signeringen öppnades precis av någon annan.', 'SIGNOFF_RACE')
}
try {
await eventBus.emit({
type: 'reconciliation.reopened',
payload: { accountKey, signoffId, throughDate: updated.through_date, reason, userId, companyId },
})
} catch (err) {
log.warn('reconciliation.reopened emit failed', { companyId, accountKey, error: err instanceof Error ? err.message : String(err) })
}
return updated
}