Files
accounted/app/api/reports/kpi/xlsx/route.ts
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

250 lines
8.6 KiB
TypeScript

import { createClient } from '@/lib/supabase/server'
import { NextResponse } from 'next/server'
import { generateIncomeStatement } from '@/lib/reports/income-statement'
import { generateTrialBalance } from '@/lib/reports/trial-balance'
import { generateARLedger } from '@/lib/reports/ar-ledger'
import { generateMonthlyBreakdown } from '@/lib/reports/monthly-breakdown'
import {
calculateCashPosition,
calculateGrossMargin,
calculateExpenseRatio,
calculateAvgPaymentDays,
calculateVatLiability,
} from '@/lib/reports/kpi'
import { requireCompanyId } from '@/lib/company/context'
import {
reportToWorkbook,
textColumn,
currencyColumn,
percentColumn,
integerColumn,
xlsxFilename,
} from '@/lib/reports/xlsx-export'
interface KpiKv {
label: string
value: number | null
}
interface MonthRow {
label: string
income: number
expenses: number
net: number
}
interface CompositionRow {
klass: string
amount: number
}
interface SupplierRow {
supplier_name: string
total: number
}
export async function GET(request: Request) {
const supabase = await createClient()
const { data: { user } } = await supabase.auth.getUser()
if (!user) return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
const companyId = await requireCompanyId(supabase, user.id)
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, is_closed')
.eq('id', periodId)
.eq('company_id', companyId)
.single(),
supabase
.from('company_settings')
.select('company_name')
.eq('company_id', companyId)
.single(),
])
if (!period) {
return NextResponse.json({ error: 'Fiscal period not found' }, { status: 404 })
}
try {
const [
incomeStatement,
trialBalanceResult,
arLedger,
monthlyBreakdown,
paidInvoicesResult,
topSuppliersResult,
] = await Promise.all([
generateIncomeStatement(supabase, companyId, periodId),
generateTrialBalance(supabase, companyId, periodId),
generateARLedger(supabase, companyId),
generateMonthlyBreakdown(supabase, companyId, periodId),
supabase
.from('invoices')
.select('invoice_date, paid_at')
.eq('company_id', companyId)
.eq('status', 'paid')
.not('paid_at', 'is', null),
supabase
.from('supplier_invoices')
.select('supplier_id, total_sek, total, supplier:suppliers(id, name)')
.eq('company_id', companyId)
.gte('invoice_date', period.period_start)
.lte('invoice_date', period.period_end)
.neq('status', 'credited'),
])
const cashPosition = calculateCashPosition(trialBalanceResult.rows)
const vatLiability = calculateVatLiability(trialBalanceResult.rows)
const paidInvoices = (paidInvoicesResult.data ?? []).map((inv) => ({
invoice_date: inv.invoice_date as string,
paid_at: inv.paid_at as string,
}))
// Expense composition by BAS class (mirrors KPI JSON route logic).
const expenseComposition = trialBalanceResult.rows.reduce(
(acc, r) => {
if (r.account_class < 4 || r.account_class > 7) return acc
const amount = r.closing_debit - r.closing_credit
if (amount <= 0) return acc
if (r.account_class === 4) acc.class4 += amount
else if (r.account_class === 5) acc.class5 += amount
else if (r.account_class === 6) acc.class6 += amount
else if (r.account_class === 7) acc.class7 += amount
return acc
},
{ class4: 0, class5: 0, class6: 0, class7: 0 },
)
type SupplierInvoiceRow = {
supplier_id: string | null
total_sek: number | null
total: number | null
supplier: { id: string; name: string } | { id: string; name: string }[] | null
}
const supplierTotals = new Map<string, { name: string; total: number }>()
for (const row of (topSuppliersResult.data ?? []) as SupplierInvoiceRow[]) {
if (!row.supplier_id) continue
const supplier = Array.isArray(row.supplier) ? row.supplier[0] : row.supplier
if (!supplier?.name) continue
const amount = row.total_sek ?? null
if (amount == null) continue
const existing = supplierTotals.get(row.supplier_id)
if (existing) existing.total += amount
else supplierTotals.set(row.supplier_id, { name: supplier.name, total: amount })
}
const topSuppliers = Array.from(supplierTotals.values())
.map((v) => ({
supplier_name: v.name,
total: Math.round(v.total * 100) / 100,
}))
.sort((a, b) => b.total - a.total)
.slice(0, 7)
// Sheet 1: scalar KPIs, label + value. Currency by default; percent rows
// are split into a separate sheet so the formatting is unambiguous.
const currencyKpis: KpiKv[] = [
{ label: 'Årets resultat', value: incomeStatement.net_result },
{ label: 'Likvida medel', value: cashPosition },
{ label: 'Utestående kundfordringar', value: arLedger.total_outstanding },
{ label: 'Förfallna kundfordringar', value: arLedger.total_overdue },
{ label: 'Momsskuld (ruta 49)', value: vatLiability },
{ label: 'Totala intäkter', value: incomeStatement.total_revenue },
{ label: 'Totala kostnader', value: incomeStatement.total_expenses },
]
const percentKpis: KpiKv[] = [
// calculateGrossMargin returns percentage as `25.5` (i.e. percent units).
// The xlsx percent format expects fractional values (0.255 → 25.50%).
// Divide by 100 so the displayed value matches the in-app KPI tile.
{ label: 'Bruttomarginal', value: scaleToFraction(calculateGrossMargin(incomeStatement)) },
{ label: 'Kostnadsandel', value: scaleToFraction(calculateExpenseRatio(incomeStatement)) },
]
const integerKpis: KpiKv[] = [
{ label: 'Genomsnittliga betaldagar', value: calculateAvgPaymentDays(paidInvoices) },
]
const monthRows: MonthRow[] = monthlyBreakdown.months
const compositionRows: CompositionRow[] = [
{ klass: '4 — Material/varor', amount: Math.round(expenseComposition.class4 * 100) / 100 },
{ klass: '5 — Externa kostnader', amount: Math.round(expenseComposition.class5 * 100) / 100 },
{ klass: '6 — Externa kostnader', amount: Math.round(expenseComposition.class6 * 100) / 100 },
{ klass: '7 — Personalkostnader', amount: Math.round(expenseComposition.class7 * 100) / 100 },
]
const supplierRows: SupplierRow[] = topSuppliers
const buffer = reportToWorkbook([
{
name: 'Nyckeltal (kr)',
columns: [textColumn('Nyckeltal'), currencyColumn('Värde')],
rows: currencyKpis,
mapRow: (r) => [r.label, r.value],
},
{
name: 'Nyckeltal (%)',
columns: [textColumn('Nyckeltal'), percentColumn('Värde')],
rows: percentKpis,
mapRow: (r) => [r.label, r.value],
},
{
name: 'Nyckeltal (övrigt)',
columns: [textColumn('Nyckeltal'), integerColumn('Värde')],
rows: integerKpis,
mapRow: (r) => [r.label, r.value],
},
{
name: 'Månadsbrytning',
columns: [
textColumn('Månad'),
currencyColumn('Intäkter'),
currencyColumn('Kostnader'),
currencyColumn('Netto'),
],
rows: monthRows,
mapRow: (m) => [m.label, m.income, m.expenses, m.net],
},
{
name: 'Kostnadssammansättning',
columns: [textColumn('Kontoklass'), currencyColumn('Belopp')],
rows: compositionRows,
mapRow: (r) => [r.klass, r.amount],
},
{
name: 'Topp leverantörer',
columns: [textColumn('Leverantör'), currencyColumn('Totalt')],
rows: supplierRows,
mapRow: (r) => [r.supplier_name, r.total],
},
])
const filename = xlsxFilename('nyckeltal', companyRow?.company_name ?? '', period.period_end)
return new NextResponse(new Uint8Array(buffer), {
headers: {
'Content-Type': 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',
'Content-Disposition': `attachment; filename="${filename}"`,
},
})
} catch (err) {
return NextResponse.json(
{ error: err instanceof Error ? err.message : 'Kunde inte generera nyckeltalsrapport' },
{ status: 500 }
)
}
}
function scaleToFraction(value: number | null): number | null {
return value === null ? null : Math.round(value) / 100
}