Jakob WennbergandClaude Opus 4.8
c74b19df1b
* feat(reconciliation): close the bank-feed loop on voucher links and re-tag mis-typed opening balances
Two related fixes to bank reconciliation correctness:
1. Auto-reconcile on voucher link. Linking an invoice or supplier invoice to
an existing voucher previously advanced only the invoice — the bank
transaction that paid it kept sitting in the Transactions inbox with a null
journal_entry_id. linkInvoiceToVoucher / linkSupplierInvoiceToVoucher now
call autoReconcileTransactionForLinkedVoucher (lib/reconciliation), which
links the bank transaction to the same verifikat when exactly one unbooked
line matches it. Best-effort and post-commit: a failure here never fails the
link. The result surfaces reconciledTransactionId; the inbox row leaves the
list and the UI shows link_success_tx_reconciled.
2. Re-tag mis-typed opening balances. getReconciliationStatus and the GL-line
matching RPCs identify a cash account's ingående balans solely by
journal_entries.source_type='opening_balance'. Companies migrated from other
systems often booked the bank IB as an ordinary voucher (source_type
'import' or 'manual'), so it was never excluded and surfaced as a phantom
reconciliation difference equal to the opening balance. Adds:
- migration mark_entry_as_opening_balance: a GUC-gated carve-out in the
immutability trigger plus a SECURITY DEFINER RPC that validates the entry
(balance-sheet lines only, dated on a fiscal-period boundary), flips the
source_type, and writes an audit row — no blanket data sweep.
- POST /api/reconciliation/bank/mark-opening-balance + MarkOpeningBalanceSchema.
- BankReconciliationView action to trigger it from the IB diff.
The gnubok_create_voucher executor now accepts a typed is_opening_balance flag
and derives source_type='opening_balance' only after validating class 1/2 lines
on the period start, so new IBs land correctly typed.
Covered by lib/reconciliation auto-reconcile tests, voucher-executors tests,
and a mark-entry-as-opening-balance pg-real test.
Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
* chore: rebrand gnubok → Accounted and prune swarm agent skills
Product rebrand and skills housekeeping. No runtime behaviour change.
Rebrand: replace user-visible "gnubok" with "Accounted" across docs, READMEs,
in-code comments, doc-site content, MCP skill/resource prose, and the
gnubok-mcp package description. The MCP resource URI scheme is moved gnubok://
→ Accounted:// consistently across resource registrations, the event-type
comment, and the resource/skill tests. Deliberately preserved as stable
identifiers (NOT rebranded): the gnubok-company-id cookie, gnubok_sk_ / gnubok_inv_
token prefixes, the gnubok-mcp npm bridge name, and the AGI <gem:Programnamn>
value (kept 'gnubok' per its source comment — it is the software identifier sent
to Skatteverket and must not churn across visual rebrands).
Skills: remove the 27 swarm-* agent SKILL.md atoms (no longer used; already
absent from the agent_atom_registry in prod), refresh the remaining skill docs,
add the .claude/rules/ path-scoped rule set, and regenerate the
seed_agent_atom_bodies migration + .skill-body-manifest.json via
`npm run skills:generate` so the DB-backed skill bodies match the trimmed set.
Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
---------
Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
108 lines
5.3 KiB
TypeScript
108 lines
5.3 KiB
TypeScript
import type { Skill } from './types'
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const body = `# Year-End Close (Bokslut) — Accounted
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The annual close. Irreversible. Legally significant. Always staged for human approval.
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## When to use
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- "Run year-end" / "Bokslut för [år]"
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- "Close FY[year]"
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- After all monthly closes are done and the last period is locked
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- Before årsredovisning filing to Bolagsverket (AB) or NE-bilaga (enskild firma)
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**Do not run year-end during the year.** It zeros result accounts (3xxx–8xxx) into 2099 (årets resultat) — only correct at the end of the räkenskapsår.
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## Workflow
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### Step 1 — Bokslutstransaktioner (accrual entries)
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Before running year-end, post any year-end adjusting entries via the web app:
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- **Förutbetalda kostnader / upplupna intäkter** (1700/1800-series accruals)
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- **Avskrivningar** (depreciation): planenlig + räkenskapsenlig 30 % / 20 % rule, or restvärde 25 %
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- **Periodiseringsfond** (AB only, max 25 % of överskott av näringsverksamhet **before** this year's avsättning per IL 30 kap.; 6-year mandatory reversal, oldest fond reversed first)
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- **Överavskrivning** (2150/8850 — bokföringsmässig avskrivning beyond skattemässig)
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- **Lagervärdering** (lägsta värdets princip)
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- **Skuld till företagaren / egenavgifter** (enskild firma)
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These are not staged via MCP today — direct in web UI. The skill is to remind the user.
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### Step 2 — Currency revaluation (if multi-currency)
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If the company has open foreign-currency receivables/payables (1510/2440 in EUR/USD/etc.), revalue to closing-date FX rate via \`gnubok_run_currency_revaluation({ fiscal_period_id, closing_date })\`. Posts to **3960** (kursvinster) and **7960** (kursförluster). One revaluation per period.
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### Step 3 — Lock the period
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\`gnubok_lock_period(fiscal_period_id)\`. Required before year-end. Refuses if business transactions are unbooked.
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### Step 4 — Run year-end
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\`gnubok_run_year_end(fiscal_period_id)\` — stages a high-risk operation. After approval:
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- Class 3–8 (revenue + expenses) zeroed into **2099** (årets resultat)
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- Period flagged \`is_year_end_complete\`
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- Next period created automatically
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### Step 5 — Set opening balances
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\`gnubok_set_opening_balances({ closed_period_id, next_period_id })\`. Copies class 1–2 closing balances into the next period as opening balances. Stage → approve.
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### Step 6 — Close (final, irreversible)
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\`gnubok_close_period(fiscal_period_id)\`. Once approved, the period is sealed forever. **No more entries possible — not even via storno.**
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## Tax provisions to compute (AB)
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After year-end JE but before filing INK2:
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- **Bolagsskatt 20.6 %** of skattemässigt resultat (since 2021). Posted to 8910 → 2510.
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- **Periodiseringsfond:** max 25 % of överskott **before this year's avsättning** (IL 30 kap.). 6-year mandatory reversal; oldest fond reversed first to avoid statutory return.
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- **Räkenskapsenlig avskrivning:** must be applied consistently — switching method requires Skatteverket approval.
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## Tax provisions (Enskild firma)
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- **Egenavgifter** (28.97 % normal, 10.21 % age 66+) — reserves for next year's tax.
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- **Räntefördelning** (positive at 7.94 % on capital underlag 2025; 50 000 SEK floor).
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- **Expansionsfond** (max equity capital × 1.4; reversed when withdrawn).
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These compute with \`gnubok_get_kpi_report\` for inputs but the actual tax JE is web-UI today.
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## Critical rules
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- **Year-end is forever.** Once \`gnubok_close_period\` succeeds, there is no rollback. \`gnubok_unlock_period\` cannot unlock a closed period — only one that is locked but not closed.
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- **Run order matters.** lock → year-end → opening balances → close. Any other order fails.
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- **K2 vs K3:** affects många bokslutsposter — start-up costs, leasing, immateriella tillgångar. The skill assumes K2 unless told otherwise.
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- **Revisionsplikt:** AB with > 3 M SEK omsättning, > 1.5 M SEK BR-omslutning, > 3 employees (any 2 of 3, two consecutive years) need auditor — book the audit before close.
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## Common errors
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- **"Period must be locked before closing"** — Step 3 missed.
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- **"Year-end closing entry must exist"** — Step 4 missed.
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- **Forgetting periodiseringsfond reversal** — must reverse the oldest 6-year-old fond automatically. Skatteverket WILL catch this.
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- **Skipping currency revaluation on FX exposure** — distorts BR; auditors flag.
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## Tools
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- \`gnubok_lock_period\` — pre-flight before year-end
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- \`gnubok_run_year_end\` — zero result accounts
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- \`gnubok_set_opening_balances\` — seed next period
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- \`gnubok_run_currency_revaluation\` — FX revaluation
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- \`gnubok_close_period\` — final, irreversible
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- \`gnubok_get_balance_sheet\` — verify post-year-end balances
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- \`gnubok_get_income_statement\` — verify result before year-end JE
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- \`gnubok_get_trial_balance\` — sanity check before each step
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`
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export const yearEndCloseSkill: Skill = {
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slug: 'year-end-close',
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name: 'Year-End Close (Bokslut)',
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summary: 'Annual close: bokslutstransaktioner, currency revaluation, lock → year-end → opening balances → close. Irreversible.',
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tags: ['yearly', 'close', 'bokslut', 'compliance'],
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body,
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tier: 'workflow',
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// AB-specific. Sole traders (EF) use a different year-end path (NE-bilaga)
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// covered by a separate skill that we'll add when bokslut for EF lands.
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applicability: { entity_type: 'AB' },
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}
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