Files
accounted/app/(dashboard)/reports/kassaflodesanalys/KassaflodesanalysClient.tsx
T
Jakob WennbergandClaude Opus 4.8 88f49c0ccc fix(bookkeeping): harden correction flow and align VAT/cashflow reports (#726)
Bundles a set of bookkeeping-correctness fixes developed together.

Correction / storno flow
- correctEntry resolves (and seeds standard BAS) accounts for the
  corrected lines BEFORE writing the storno. The old order created and
  posted the storno first, then hit AccountsNotInChartError on the
  corrected lines and had to cancel it again — leaving a voided 0 kr
  storno in the chain and permanently burning a voucher number (an
  unexplained BFNAR 2013:2 gap). It now fails fast with nothing written.
- correctEntry re-points the bank transaction and underlag from the
  reversed original to the live corrected entry, so the transaction keeps
  reading as booked (and stays correctable) and the underlag travels with
  it. recordateEntry delegates both relinks to correctEntry.
- reverseEntry (engine) clears transactions.journal_entry_id for rows
  booked by the reversed entry, so a plain storno returns the bank row to
  "Att bokföra" with a re-booking affordance. The agent paths did this
  manually; the dashboard reverse route did not.
- findUnresolvableAccounts replaces findMissingActiveAccounts in the
  categorize routes: a standard BAS account merely absent from the chart
  is seeded on demand by the engine, so pre-validation must not 400 on it
  — only unknown numbers or deactivated accounts block.
- CorrectionChain dims cancelled (0 kr) entries and labels them so they
  no longer render like a live storno.

Report accuracy
- calculateVatLiability() (lib/reports/kpi.ts) is shared by the KPI route,
  the KPI xlsx export and the MCP period-summary tool, and uses the same
  26xx accounts as the momsdeklaration (ruta 49). Reverse-charge and
  import pairs (e.g. 2614 credit + 2645 debit) net to zero instead of
  inflating the receivable (#715). VAT_OUTPUT_ACCOUNTS / VAT_INPUT_ACCOUNTS
  are derived from ACCOUNT_RUTA so the widget can never drift from the
  declaration.
- Kassaflödesanalys records erhållna aktieägartillskott (2093) as a
  financing inflow and counts överkursfond (2086/2097) toward nyemission.
  2093 was previously unmapped, so any contribution broke the 19xx
  reconciliation by exactly the contributed amount (#716). Wired through
  the report type, both PDF templates, the K3 PDF, the dashboard client
  and the årsredovisning summary type.

Agent guidance
- shared-rules: describe the real Accounted correction flow (Rätta rader /
  Rätta datum / Radera verifikat, on-demand BAS backfill) so the assistant
  stops inventing flows that don't exist.
- verifikation-draft: clearer locked-period guidance.

Tests cover all of the above (storno fail-fast + seeding + relink,
reverseEntry unlink, findUnresolvableAccounts, VAT netting and the
cashflow reconciliation cases).

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
2026-06-15 10:17:44 +02:00

331 lines
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'use client'
import Link from 'next/link'
import { useEffect, useState, useCallback } from 'react'
import { PageHeader } from '@/components/ui/page-header'
import { FiscalYearSelector } from '@/components/common/FiscalYearSelector'
import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
import { Button } from '@/components/ui/button'
import { Skeleton } from '@/components/ui/skeleton'
import { EmptyState } from '@/components/ui/empty-state'
import {
Tooltip,
TooltipContent,
TooltipProvider,
TooltipTrigger,
} from '@/components/ui/info-tooltip'
import { ArrowLeft, Download, FileSpreadsheet, AlertTriangle, CheckCircle2 } from 'lucide-react'
import { formatDate } from '@/lib/utils'
import type { KassaflodesanalysReport } from '@/lib/reports/kassaflodesanalys'
function formatAmount(n: number): string {
return n.toLocaleString('sv-SE', {
minimumFractionDigits: 2,
maximumFractionDigits: 2,
})
}
interface CashRowProps {
label: string
amount: number
}
function CashRow({ label, amount }: CashRowProps) {
return (
<div className="flex items-center justify-between py-1.5 text-sm">
<span className="text-foreground">{label}</span>
<span className="tabular-nums text-right">{formatAmount(amount)}</span>
</div>
)
}
interface SubtotalRowProps {
label: string
amount: number
}
function SubtotalRow({ label, amount }: SubtotalRowProps) {
return (
<div className="flex items-center justify-between border-t border-border pt-3 mt-2 text-sm font-medium">
<span>{label}</span>
<span className="tabular-nums text-right">{formatAmount(amount)}</span>
</div>
)
}
export function KassaflodesanalysClient() {
const [selectedPeriod, setSelectedPeriod] = useState<string | null>(null)
const [report, setReport] = useState<KassaflodesanalysReport | null>(null)
const [isLoadingPeriods, setIsLoadingPeriods] = useState(true)
const [isLoadingReport, setIsLoadingReport] = useState(false)
const [error, setError] = useState<string | null>(null)
const loadReport = useCallback(async (periodId: string) => {
setIsLoadingReport(true)
setError(null)
try {
const res = await fetch(`/api/reports/kassaflodesanalys?period_id=${periodId}`)
if (!res.ok) {
const body = await res.json().catch(() => ({}))
throw new Error(body.error || 'Kunde inte hämta kassaflödesanalys')
}
const { data } = await res.json()
setReport(data)
} catch (err) {
setError(err instanceof Error ? err.message : 'Okänt fel')
setReport(null)
} finally {
setIsLoadingReport(false)
}
}, [])
useEffect(() => {
if (selectedPeriod) {
loadReport(selectedPeriod)
} else {
setReport(null)
}
}, [selectedPeriod, loadReport])
const handleDownloadPdf = useCallback(() => {
if (!selectedPeriod) return
window.location.href = `/api/reports/kassaflodesanalys/pdf?period_id=${selectedPeriod}`
}, [selectedPeriod])
return (
<div className="space-y-8">
<Link
href="/reports"
className="inline-flex items-center gap-1.5 text-sm text-muted-foreground hover:text-foreground transition-colors"
>
<ArrowLeft className="h-3.5 w-3.5" />
Rapporter
</Link>
<PageHeader title="Kassaflödesanalys" />
<div className="flex flex-col gap-4 sm:flex-row sm:items-end sm:justify-between">
<FiscalYearSelector
value={selectedPeriod}
onChange={(id) => setSelectedPeriod(id)}
includeAllOption={false}
hideFuturePeriods
onReady={() => setIsLoadingPeriods(false)}
/>
<div className="flex gap-2">
<Button
variant="outline"
onClick={handleDownloadPdf}
disabled={!report || isLoadingReport}
>
<Download className="mr-2 h-4 w-4" />
Ladda ner PDF
</Button>
<TooltipProvider delayDuration={300}>
<Tooltip>
<TooltipTrigger asChild>
<span>
<Button variant="outline" disabled>
<FileSpreadsheet className="mr-2 h-4 w-4" />
Ladda ner Excel
</Button>
</span>
</TooltipTrigger>
<TooltipContent>Snart tillgänglig</TooltipContent>
</Tooltip>
</TooltipProvider>
</div>
</div>
<p className="text-sm text-muted-foreground">
Indirekt metod enligt BFNAR 2012:1 kap 7. Totalsumman ska överensstämma
med förändringen i likvida medel (kontoklass 19) under perioden.
</p>
{isLoadingPeriods ? (
<div className="space-y-4">
<Skeleton className="h-48" />
<Skeleton className="h-32" />
<Skeleton className="h-32" />
</div>
) : !selectedPeriod ? (
<EmptyState
title="Välj räkenskapsår"
description="Välj ett räkenskapsår ovan för att generera kassaflödesanalys."
/>
) : isLoadingReport ? (
<div className="space-y-4">
<Skeleton className="h-48" />
<Skeleton className="h-32" />
<Skeleton className="h-32" />
</div>
) : error ? (
<Card className="border-destructive/40">
<CardContent className="p-6 text-sm text-destructive">{error}</CardContent>
</Card>
) : report ? (
<div className="space-y-6">
<p className="text-sm text-muted-foreground">
Period: {formatDate(report.period_start)} – {formatDate(report.period_end)}
</p>
{/* Section 1: Löpande verksamhet */}
<Card>
<CardHeader>
<h2 className="text-sm font-medium uppercase tracking-wider text-muted-foreground">
Den löpande verksamheten
</h2>
<CardTitle className="text-base">
Kassaflöde från löpande verksamhet
</CardTitle>
</CardHeader>
<CardContent className="space-y-1">
<CashRow
label="Resultat efter finansiella poster"
amount={report.lopande.resultat_efter_finansiella_poster}
/>
<CashRow label="Avskrivningar" amount={report.lopande.avskrivningar} />
<CashRow
label="Övriga ej-kassaflödespåverkande poster"
amount={report.lopande.ovriga_ej_kassaflodesposter}
/>
<CashRow
label="Förändring av kortfristiga fordringar"
amount={report.lopande.delta_kortfristiga_fordringar}
/>
<CashRow
label="Förändring av varulager"
amount={report.lopande.delta_varulager}
/>
<CashRow
label="Förändring av kortfristiga skulder"
amount={report.lopande.delta_kortfristiga_skulder}
/>
<CashRow label="Betald inkomstskatt" amount={report.lopande.skatt_betald} />
<SubtotalRow
label="Summa kassaflöde löpande verksamhet"
amount={report.lopande.total}
/>
</CardContent>
</Card>
{/* Section 2: Investeringsverksamhet */}
<Card>
<CardHeader>
<h2 className="text-sm font-medium uppercase tracking-wider text-muted-foreground">
Investeringsverksamheten
</h2>
<CardTitle className="text-base">
Kassaflöde från investeringsverksamhet
</CardTitle>
</CardHeader>
<CardContent className="space-y-1">
<CashRow
label="Förvärv av anläggningstillgångar"
amount={report.investerings.forvarv_anlaggningar}
/>
<CashRow
label="Avyttring av anläggningstillgångar"
amount={report.investerings.avyttring_anlaggningar}
/>
<SubtotalRow
label="Summa kassaflöde investeringsverksamhet"
amount={report.investerings.total}
/>
</CardContent>
</Card>
{/* Section 3: Finansieringsverksamhet */}
<Card>
<CardHeader>
<h2 className="text-sm font-medium uppercase tracking-wider text-muted-foreground">
Finansieringsverksamheten
</h2>
<CardTitle className="text-base">
Kassaflöde från finansieringsverksamhet
</CardTitle>
</CardHeader>
<CardContent className="space-y-1">
<CashRow
label="Förändring av lån (långfristiga skulder)"
amount={report.finansierings.delta_lan}
/>
<CashRow label="Utdelningar" amount={report.finansierings.utdelningar} />
<CashRow label="Nyemission" amount={report.finansierings.nyemission} />
<CashRow
label="Erhållna aktieägartillskott"
amount={report.finansierings.erhallna_aktieagartillskott}
/>
<SubtotalRow
label="Summa kassaflöde finansieringsverksamhet"
amount={report.finansierings.total}
/>
</CardContent>
</Card>
{/* Total */}
<Card>
<CardContent className="p-6">
<div className="flex items-center justify-between text-base font-medium">
<span className="font-display text-lg">Årets kassaflöde</span>
<span className="font-display text-lg tabular-nums">
{formatAmount(report.total_cash_flow)}
</span>
</div>
</CardContent>
</Card>
{/* Reconciliation banner */}
<Card
className={
report.reconciliation.is_reconciled
? 'border-success/40 bg-success/5'
: 'border-destructive/60 bg-destructive/5'
}
>
<CardContent className="p-6 space-y-3">
<div className="flex items-center gap-2">
{report.reconciliation.is_reconciled ? (
<CheckCircle2 className="h-5 w-5 text-success" />
) : (
<AlertTriangle className="h-5 w-5 text-destructive" />
)}
<span className="font-medium">
{report.reconciliation.is_reconciled
? 'Avstämning OK — kassaflödet stämmer med 19xx'
: 'Avstämning misslyckades — kontrollera bokföringen'}
</span>
</div>
<div className="space-y-1 text-sm">
<CashRow
label="Ingående saldo (19xx)"
amount={report.reconciliation.opening_cash_1xxx}
/>
<CashRow
label="Utgående saldo (19xx)"
amount={report.reconciliation.closing_cash_1xxx}
/>
<CashRow
label="Faktisk förändring i likvida medel"
amount={report.reconciliation.delta_actual}
/>
<CashRow
label="Beräknad förändring (summa kassaflöden)"
amount={report.reconciliation.delta_calculated}
/>
{!report.reconciliation.is_reconciled && (
<div className="flex items-center justify-between border-t border-destructive/40 pt-2 mt-2 text-sm font-medium text-destructive">
<span>Avvikelse</span>
<span className="tabular-nums text-right">
{formatAmount(report.reconciliation.mismatch_amount)}
</span>
</div>
)}
</div>
</CardContent>
</Card>
</div>
) : null}
</div>
)
}