Files
accounted/lib/bokslut/arsredovisning/__tests__/k3-noter-builder.test.ts
T
MattssonandClaude Opus 4.7 32d9978f1b Fix/chrome pdf preview csp (#572)
* 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>
2026-05-26 22:29:41 +02:00

386 lines
12 KiB
TypeScript
Raw Blame History

This file contains ambiguous Unicode characters
This file contains Unicode characters that might be confused with other characters. If you think that this is intentional, you can safely ignore this warning. Use the Escape button to reveal them.
import { describe, it, expect } from 'vitest'
import {
anyAssetHasComponents,
buildEquityChangesNote,
buildK3RedovisningsPrinciper,
buildMateriellaAnlaggningsNot,
buildUppskjutenSkattNot,
} from '../k3-noter-builder'
describe('buildK3RedovisningsPrinciper', () => {
it('always includes the K3 framework citation and the standard policy paragraphs', () => {
const note = buildK3RedovisningsPrinciper(false)
expect(note.number).toBe(1)
expect(note.title).toBe('Redovisnings- och värderingsprinciper')
expect(note.body).toContain('BFNAR 2012:1')
expect(note.body).toContain('Uppskjuten skatt')
expect(note.body).toContain('Intäktsredovisning')
expect(note.body).toContain('Leasing')
expect(note.body).toContain('Finansiella instrument')
})
it('OMITS the komponentavskrivning paragraph when no asset has components', () => {
const note = buildK3RedovisningsPrinciper(false)
expect(note.body).not.toMatch(/Komponentavskrivning/)
})
it('INCLUDES the komponentavskrivning paragraph when an asset has components', () => {
const note = buildK3RedovisningsPrinciper(true)
expect(note.body).toMatch(/Komponentavskrivning/)
expect(note.body).toMatch(/betydande komponenter/)
})
})
describe('buildUppskjutenSkattNot', () => {
it('renders opening + change + closing line in the body', () => {
const note = buildUppskjutenSkattNot({
noteNumber: 4,
latentTaxOpening: 50_000,
latentTaxChange: 20_600,
latentTaxClosing: 70_600,
})
expect(note.number).toBe(4)
expect(note.title).toBe('Uppskjutna skatter')
// sv-SE thousand separator uses non-breaking space (\u00A0)
expect(note.body).toMatch(/Ingående saldo.*50/)
expect(note.body).toMatch(/Årets förändring.*20/)
expect(note.body).toMatch(/Utgående saldo.*70/)
})
it('handles zero values without producing NaN strings', () => {
const note = buildUppskjutenSkattNot({
noteNumber: 2,
latentTaxOpening: 0,
latentTaxChange: 0,
latentTaxClosing: 0,
})
expect(note.body).not.toMatch(/NaN/)
expect(note.body).toMatch(/0 kr/)
})
it('handles a negative change (återföring)', () => {
const note = buildUppskjutenSkattNot({
noteNumber: 3,
latentTaxOpening: 70_600,
latentTaxChange: -10_000,
latentTaxClosing: 60_600,
})
// Swedish locale formats negative numbers with the Unicode minus sign
// (U+2212), not the ASCII hyphen-minus — match either to be robust.
expect(note.body).toMatch(/[-−]10/)
expect(note.body).toMatch(/Ingående saldo.*70/)
expect(note.body).toMatch(/Utgående saldo.*60/)
})
it('mentions the 20.6% latent tax rate so readers understand the figures', () => {
const note = buildUppskjutenSkattNot({
noteNumber: 1,
latentTaxOpening: 0,
latentTaxChange: 0,
latentTaxClosing: 0,
})
expect(note.body).toMatch(/20,6/)
})
})
describe('buildEquityChangesNote', () => {
it('reconciles opening + changes to closing total', () => {
const result = buildEquityChangesNote({
opening: {
aktiekapital: 50_000,
bundna_reserver: 10_000,
balanserade_vinstmedel: 100_000,
},
changes: {
nyemission: 25_000,
utdelning: -15_000,
arets_resultat: 80_000,
},
})
// 50 000 + 10 000 + 100 000 + 25 000 - 15 000 + 80 000 = 250 000
expect(result.closing_total).toBe(250_000)
})
it('emits rows for each opening component plus changes plus closing', () => {
const result = buildEquityChangesNote({
opening: {
aktiekapital: 50_000,
bundna_reserver: 0,
balanserade_vinstmedel: 100_000,
},
changes: {
nyemission: 25_000,
utdelning: -15_000,
arets_resultat: 80_000,
},
})
const labels = result.rows.map((r) => r.label)
expect(labels).toContain('Ingående aktiekapital')
expect(labels).toContain('Ingående balanserade vinstmedel')
expect(labels).toContain('Nyemission')
expect(labels).toContain('Utdelning')
expect(labels).toContain('Årets resultat')
expect(labels).toContain('Summa utgående eget kapital')
})
it('OMITS the nyemission row when no nyemission happened (cleaner statement)', () => {
const result = buildEquityChangesNote({
opening: {
aktiekapital: 50_000,
bundna_reserver: 0,
balanserade_vinstmedel: 100_000,
},
changes: {
nyemission: 0,
utdelning: -15_000,
arets_resultat: 80_000,
},
})
const labels = result.rows.map((r) => r.label)
expect(labels).not.toContain('Nyemission')
// Utdelning + årets resultat still present
expect(labels).toContain('Utdelning')
expect(labels).toContain('Årets resultat')
})
it('OMITS the utdelning row when no utdelning happened', () => {
const result = buildEquityChangesNote({
opening: {
aktiekapital: 50_000,
bundna_reserver: 0,
balanserade_vinstmedel: 100_000,
},
changes: {
nyemission: 0,
utdelning: 0,
arets_resultat: 80_000,
},
})
const labels = result.rows.map((r) => r.label)
expect(labels).not.toContain('Nyemission')
expect(labels).not.toContain('Utdelning')
// Årets resultat always shown — even when zero — so the year-end
// disposition is visible in the statement.
expect(labels).toContain('Årets resultat')
})
it('handles all-zero opening + changes without crashing', () => {
const result = buildEquityChangesNote({
opening: { aktiekapital: 0, bundna_reserver: 0, balanserade_vinstmedel: 0 },
changes: { nyemission: 0, utdelning: 0, arets_resultat: 0 },
})
expect(result.closing_total).toBe(0)
expect(result.rows.length).toBeGreaterThan(0)
})
})
describe('buildMateriellaAnlaggningsNot', () => {
it('returns null when there are no tangible assets', () => {
const note = buildMateriellaAnlaggningsNot({
noteNumber: 5,
assets: [],
})
expect(note).toBeNull()
})
it('returns null when only immaterial assets exist (they belong in a separate note)', () => {
const note = buildMateriellaAnlaggningsNot({
noteNumber: 5,
assets: [
{
name: 'Software License',
category: 'immaterial',
acquisition_date: '2025-01-01',
acquisition_cost: 50_000,
k3_components: null,
disposed_at: null,
useful_life_months: 60,
},
],
})
expect(note).toBeNull()
})
it('emits the avskrivningstider summary for tangible assets without components', () => {
const note = buildMateriellaAnlaggningsNot({
noteNumber: 3,
assets: [
{
name: 'Macbook Pro',
category: 'computer',
acquisition_date: '2025-01-01',
acquisition_cost: 30_000,
k3_components: null,
disposed_at: null,
useful_life_months: 36, // 3 år
},
{
name: 'Skrivbord',
category: 'equipment',
acquisition_date: '2025-01-01',
acquisition_cost: 5_000,
k3_components: null,
disposed_at: null,
useful_life_months: 60, // 5 år
},
],
})
expect(note).not.toBeNull()
expect(note!.title).toBe('Materiella anläggningstillgångar')
expect(note!.body).toMatch(/Datorer: 3 år/)
expect(note!.body).toMatch(/Inventarier: 5 år/)
// Should NOT mention komponentuppdelning since no components were given
expect(note!.body).not.toMatch(/Komponentuppdelning/)
})
it('renders per-component sub-totals when an asset has K3 components', () => {
const note = buildMateriellaAnlaggningsNot({
noteNumber: 3,
assets: [
{
name: 'Lokalbyggnad Sjövägen 12',
category: 'building',
acquisition_date: '2020-01-01',
acquisition_cost: 5_000_000,
k3_components: [
{
name: 'Stomme',
acquisition_cost: 3_000_000,
accumulated_depreciation: 300_000,
useful_life_months: 600, // 50 år
},
{
name: 'Tak',
acquisition_cost: 800_000,
accumulated_depreciation: 200_000,
useful_life_months: 360, // 30 år
},
{
name: 'Installationer',
acquisition_cost: 1_200_000,
accumulated_depreciation: 600_000,
useful_life_months: 240, // 20 år
},
],
disposed_at: null,
useful_life_months: 600,
},
],
})
expect(note).not.toBeNull()
expect(note!.body).toMatch(/Komponentuppdelning/)
expect(note!.body).toMatch(/Stomme/)
expect(note!.body).toMatch(/Tak/)
expect(note!.body).toMatch(/Installationer/)
// Per-component totals must reconcile: 3,000,000 + 800,000 + 1,200,000 = 5,000,000
// Look for the summary line
expect(note!.body).toMatch(/Summa:/)
// Total acquisition cost text (with sv-SE separator)
// Just confirm 5 000 000 appears as a sub-total somewhere
expect(note!.body).toMatch(/5\s?000\s?000/)
})
it('skips disposed assets in the calculation', () => {
const note = buildMateriellaAnlaggningsNot({
noteNumber: 3,
assets: [
{
name: 'Old Macbook',
category: 'computer',
acquisition_date: '2020-01-01',
acquisition_cost: 20_000,
k3_components: null,
disposed_at: '2025-06-01',
useful_life_months: 36,
},
],
})
expect(note).toBeNull()
})
})
describe('anyAssetHasComponents', () => {
it('returns false for empty array', () => {
expect(anyAssetHasComponents([])).toBe(false)
})
it('returns false when no asset has a components array', () => {
expect(
anyAssetHasComponents([
{
name: 'X',
category: 'computer',
acquisition_date: '2025-01-01',
acquisition_cost: 1000,
k3_components: null,
disposed_at: null,
useful_life_months: 36,
},
]),
).toBe(false)
})
it('returns true when at least one asset has a valid components array', () => {
expect(
anyAssetHasComponents([
{
name: 'Y',
category: 'building',
acquisition_date: '2025-01-01',
acquisition_cost: 1_000_000,
k3_components: [
{
name: 'Stomme',
acquisition_cost: 800_000,
accumulated_depreciation: 0,
useful_life_months: 600,
},
],
disposed_at: null,
useful_life_months: 600,
},
]),
).toBe(true)
})
it('ignores disposed assets when checking for components', () => {
expect(
anyAssetHasComponents([
{
name: 'Sold Building',
category: 'building',
acquisition_date: '2020-01-01',
acquisition_cost: 1_000_000,
k3_components: [
{
name: 'Stomme',
acquisition_cost: 800_000,
accumulated_depreciation: 0,
useful_life_months: 600,
},
],
disposed_at: '2025-06-01',
useful_life_months: 600,
},
]),
).toBe(false)
})
it('rejects malformed component payloads (typeguard)', () => {
expect(
anyAssetHasComponents([
{
name: 'Bad data',
category: 'building',
acquisition_date: '2025-01-01',
acquisition_cost: 1_000_000,
// Missing required fields
k3_components: [{ name: 'Stomme' }],
disposed_at: null,
useful_life_months: 600,
},
]),
).toBe(false)
})
})