MattssonandClaude Opus 4.7
32d9978f1b
* feat: add option to exclude year-end closing entries in SIE export and related reports * delete docs * fix: allow Chrome's PDF viewer in verifikat document preview The /api/documents/:id/inline route shipped with `object-src 'none'` in its CSP, which blocked Chrome's built-in PDF viewer (it renders inline PDFs via an internal <embed>). Users on Chrome saw "Det här innehållet har blockerats" when expanding a PDF attachment in the bookkeeping view; Firefox (PDF.js) and Edge (own viewer) were unaffected, and JPGs worked because <img> isn't subject to object-src. Drops the CSP for this route to the minimum needed for embeddability: `frame-ancestors 'self'`. X-Content-Type-Options: nosniff plus the fixed Content-Type from the handler already block MIME confusion; X-Frame-Options: SAMEORIGIN + frame-ancestors still block clickjacking. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * feat(auth): add webmail deep link to email confirmation screens Mirrors Stripe's signup UX: after asking the user to verify their email, detect their webmail provider from the domain and show a button that opens the inbox in a new tab. Gmail gets a from:<sender> search pre-populated; Outlook/Yahoo/iCloud/Proton open the inbox directly. Unknown / custom domains fall back to the existing copy. Sender address is configurable via NEXT_PUBLIC_BRANDING_AUTH_EMAIL_FROM (default noreply@gnubok.se) so white-label installs can match their Supabase Auth SMTP config. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix(auth): unblock first-time password set for BankID users with MFA Supabase rejects updateUser({password}) and mfa.unenroll with "AAL2 session is required" whenever a TOTP factor is enrolled. BankID magic-link logins produce AAL1, and middleware skips MFA enforcement for bankid_linked users, so they had no path to AAL2 — leaving them unable to set a backup password or disable MFA without going through the email-recovery escape hatch. - /api/account/password: branch on app_metadata.has_password. First-time set writes via service.auth.admin.updateUserById (no existing credential to protect, AAL2 guard does not apply). Change-password keeps the user-session updateUser so AAL2 still fires for credential rotation. - /mfa/verify: accept a safeReturnTo query param and route there after successful verify, so step-up flows can land back where they came from. - SecuritySettings: detect the AAL2 error from both change-password and mfa.unenroll and redirect through /mfa/verify?returnTo=/settings/account instead of toasting a dead-end error. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * Add tests and rounding utility for öre precision in bokslut calculations - Implemented `roundOre` function for rounding SEK amounts to two decimal places, ensuring consistent monetary calculations. - Introduced `ORE_TOLERANCE` constant for comparing rounded amounts, facilitating invariant checks in financial entries. - Created comprehensive tests for `roundOre`, covering typical cases, edge cases, and idempotency. - Added year-end invariants tests to verify database-level guarantees for closing entries, ensuring they balance to the öre and reject discrepancies. - Developed end-to-end tests for the dispositions chain, validating the correctness of calculations across various scenarios. * fix: update PDF rendering to remove Swish QR code generation and set default to disable Swish visibility * fix: enhance security by rejecting data URIs in safeReturnTo function tests * fix: improve rounding logic in roundOre function and add customer_type migration * fix: add customer_type column to customers and enforce CHECK constraint --------- Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
97 lines
4.0 KiB
TypeScript
97 lines
4.0 KiB
TypeScript
import { describe, it, expect } from 'vitest'
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import {
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computeLatentTax,
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proposeLatentTaxChange,
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LATENT_TAX_DEFAULT_RATE,
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LATENT_TAX_LIABILITY_ACCOUNT,
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LATENT_TAX_EXPENSE_ACCOUNT,
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} from '../tax-provision/latent-tax-calculator'
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describe('computeLatentTax', () => {
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it('splits 100 000 reserves into 79 400 equity + 20 600 liability at default 20,6 %', () => {
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const split = computeLatentTax({ untaxedReserves: 100_000 })
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expect(split.liabilityPortion).toBe(20_600)
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expect(split.equityPortion).toBe(79_400)
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// Invariant — the two portions reconcile to the input.
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expect(split.equityPortion + split.liabilityPortion).toBeCloseTo(100_000, 2)
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})
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it('returns zero portions for zero reserves', () => {
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const split = computeLatentTax({ untaxedReserves: 0 })
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expect(split.equityPortion).toBe(0)
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expect(split.liabilityPortion).toBe(0)
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})
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it('preserves the sign for negative reserves (over-reversal edge case)', () => {
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// Unusual but the math should stay symmetric — e.g. when the
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// dispositions builder posts more återföring than the existing reserves.
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const split = computeLatentTax({ untaxedReserves: -50_000 })
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expect(split.liabilityPortion).toBe(-10_300)
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expect(split.equityPortion).toBe(-39_700)
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expect(split.equityPortion + split.liabilityPortion).toBeCloseTo(-50_000, 2)
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})
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it('accepts a custom tax rate (future flex for rate changes)', () => {
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// If bolagsskatt drops to e.g. 18 %, K3 split would follow.
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const split = computeLatentTax({ untaxedReserves: 100_000, taxRate: 0.18 })
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expect(split.liabilityPortion).toBe(18_000)
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expect(split.equityPortion).toBe(82_000)
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})
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it('rounds to öre on non-integer reserves', () => {
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// 12 345.67 × 0.206 = 2 543.20802 → öre rounding → 2 543.21
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// equity = 12 345.67 − 2 543.21 = 9 802.46
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const split = computeLatentTax({ untaxedReserves: 12_345.67 })
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expect(split.liabilityPortion).toBe(2_543.21)
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expect(split.equityPortion).toBe(9_802.46)
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expect(split.equityPortion + split.liabilityPortion).toBeCloseTo(12_345.67, 2)
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})
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it('exports the canonical 20.6 % rate constant', () => {
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expect(LATENT_TAX_DEFAULT_RATE).toBe(0.206)
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})
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})
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describe('proposeLatentTaxChange', () => {
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it('returns null when current already equals target (no change)', () => {
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expect(proposeLatentTaxChange(20_600, 20_600)).toBeNull()
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})
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it('returns null when delta is below 1 öre tolerance', () => {
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// Floating-point dust below 1 öre should not produce a verifikat.
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expect(proposeLatentTaxChange(20_600, 20_600.001)).toBeNull()
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expect(proposeLatentTaxChange(20_600.0049, 20_600)).toBeNull()
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})
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it('books an avsättning when liability grows: debit 8940 / credit 2240', () => {
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const lines = proposeLatentTaxChange(0, 20_600)
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expect(lines).not.toBeNull()
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expect(lines).toHaveLength(2)
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const debit = lines!.find((l) => l.account_number === LATENT_TAX_EXPENSE_ACCOUNT)!
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const credit = lines!.find((l) => l.account_number === LATENT_TAX_LIABILITY_ACCOUNT)!
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expect(debit.debit_amount).toBe(20_600)
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expect(debit.credit_amount).toBe(0)
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expect(credit.debit_amount).toBe(0)
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expect(credit.credit_amount).toBe(20_600)
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})
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it('books a återföring when liability shrinks: debit 2240 / credit 8940', () => {
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const lines = proposeLatentTaxChange(20_600, 15_000)
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expect(lines).not.toBeNull()
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expect(lines).toHaveLength(2)
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const debit = lines!.find((l) => l.account_number === LATENT_TAX_LIABILITY_ACCOUNT)!
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const credit = lines!.find((l) => l.account_number === LATENT_TAX_EXPENSE_ACCOUNT)!
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expect(debit.debit_amount).toBe(5_600)
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expect(credit.credit_amount).toBe(5_600)
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})
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it('produces a balanced verifikat (sum debit = sum credit)', () => {
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const lines = proposeLatentTaxChange(10_000, 18_000)
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expect(lines).not.toBeNull()
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const totalDebit = lines!.reduce((s, l) => s + l.debit_amount, 0)
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const totalCredit = lines!.reduce((s, l) => s + l.credit_amount, 0)
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expect(totalDebit).toBe(totalCredit)
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expect(totalDebit).toBe(8_000)
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})
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})
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