Files
accounted/tests/pg/invoices-journal-entry-id-backfill.pg.test.ts
T
MattssonandClaude Fable 5 db8983ba9e Add/bokslut (#718)
* feat(arcim-migration): Briox provider with SIE-over-API import

- Briox auth via account ID + application token (no app-level
  credentials); both tokens rotate on refresh and are persisted
- New sie-fetcher pulls the general ledger as SIE through the
  provider API for Fortnox, Briox and Bjorn Lunden
- Wizard stops on a failed SIE import and surfaces the real errors
  instead of proceeding to the misleading migrate-guard message
- PROVIDER_SIE_ONLY_FORTNOX renamed to PROVIDER_SIE_NOT_SUPPORTED;
  new PROVIDER_TOKEN_INVALID for rejected provider credentials

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(bookkeeping): per-line accruals (periodisering) on invoices and supplier invoices

Defer revenue/costs per invoice line to 29xx/17xx interim accounts with
automatic monthly dissolution (nightly cron + catch-up at registration),
schedule cancellation on credit, year-end auto-detect exclusion for
already-scheduled invoices, invoice-inbox service-period extraction for
prefill, and an MCP tool to list schedules.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(bokslut): iXBRL arsredovisning generation and Bolagsverket digital filing

Generate the annual report as iXBRL from a generated taxonomy registry
(K2 element lists, taxonomy:generate/check scripts + CI guard), expose it
via the fiscal-period API, and add the bolagsverket extension for digital
submission to eget utrymme with webhook-driven status tracking
(submissions table + pg tests, lifecycle events, year-end wizard UI).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* test(mcp): raise origin-guard test timeout to 20s

The dynamic import pulls in the full server module; the parse alone
flirts with the 5s default under full-suite parallel load.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* Add new scripts and documentation for K2 AB taxonomy generation and validation

- Introduced `generate-taxonomy-registry.ts` to automate the generation of the iXBRL taxonomy concept registry from official element lists and tuple models.
- Added `validate-ixbrl.mjs` for validating generated iXBRL reports against the official taxonomy package using Arelle.
- Included new documentation files:
  - `k2-ab-arsredovisning-elementlista-2024-09-12_rev20250312_sv.xlsx`
  - `tuple-innehallsmodell-arsredovisning-k2-2024-09-12.xlsx`
  - `taxonomi-paket-2024-09-12_rev20250312.zip`

* Add tests for bookkeeping accruals dissolution and supplier invoices

- Implement tests for the POST /api/bookkeeping/accruals/[id]/dissolve route, covering success and error scenarios.
- Add tests for the DELETE /api/supplier-invoices/[id] route, including authentication checks and validation of invoice deletion conditions.
- Introduce tests for the Arcim migration provider client, ensuring token handling and error classification.
- Create tests for the Bolagsverket extension, validating submission role enforcement and environment settings.
- Add Zod schemas for Bolagsverket response payloads to ensure proper validation.
- Implement tests for MCP server's list accrual schedules, confirming registration and scope mapping.
- Add consistency tests for IXBRL document generation, ensuring duplicate facts and XML escaping are handled correctly.
- Introduce typed domain errors for accrual schedules to improve error handling in the service.
- Add tests for resolving consent with Briox token refresh concurrency, ensuring proper token management and error handling.

* fix(tests): update payload size guard comments to reflect recent changes in tool descriptions and ceiling adjustments

* fix(gitattributes): mark generated JSON files in bokslut taxonomy as linguist-generated

* feat(migrations): add backfill for invoices.journal_entry_id and fallback for next_voucher_number user_id

* feat(bokslut): enhance compliance and financial processing features with new submission details and security measures

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-06-12 16:35:30 +02:00

333 lines
10 KiB
TypeScript

import { randomUUID } from 'node:crypto'
import { readFileSync } from 'node:fs'
import { join } from 'node:path'
import { describe, expect, it } from 'vitest'
import { seedCompany, insertDraftJournalEntry } from '@/tests/pg/fixtures'
import { getPool } from '@/tests/pg/setup'
/**
* pg-real coverage for 20260622121000_invoices_journal_entry_id_backfill.sql.
*
* invoices.journal_entry_id means "the registration verifikat that booked the
* invoice at issuance" — payment flows route on it (set → clear 1510; NULL →
* kontantmetoden cash entry). A wrong link silently double-books revenue +
* VAT, so the backfill's guards are load-bearing:
* - only posted invoice_created entries qualify (reversed/draft excluded)
* - earliest entry wins deterministically on duplicates
* - rows with an existing link are never overwritten
* - payment-type links (wrong semantic from an earlier route version) are
* repaired: nulled, then re-linked from the registration entry if any
* - kontantmetoden invoices (no registration entry) stay NULL
* - credit-note rows link their credit_note reversal entry
* - cross-company isolation
* - idempotent (re-run is a no-op)
*/
// Run the real migration SQL so the test exercises exactly what ships.
const BACKFILL_SQL = readFileSync(
join(process.cwd(), 'supabase/migrations/20260622121000_invoices_journal_entry_id_backfill.sql'),
'utf8',
)
async function runBackfill(): Promise<void> {
await getPool().query(BACKFILL_SQL)
}
async function insertInvoice(params: {
userId: string
companyId: string
status?: string
creditedInvoiceId?: string | null
journalEntryId?: string | null
}): Promise<string> {
const id = randomUUID()
const customerId = randomUUID()
await getPool().query(
`INSERT INTO public.customers (id, user_id, company_id, name)
VALUES ($1, $2, $3, 'Testkund AB')`,
[customerId, params.userId, params.companyId],
)
await getPool().query(
`INSERT INTO public.invoices
(id, user_id, company_id, customer_id, invoice_number,
invoice_date, due_date, currency, subtotal, vat_amount, total,
vat_treatment, vat_rate, moms_ruta, status, credited_invoice_id,
journal_entry_id)
VALUES ($1, $2, $3, $4, $5,
'2026-06-01', '2026-06-30', 'SEK', 10000, 2500, 12500,
'standard_25', 25, '05', $6, $7, $8)`,
[
id,
params.userId,
params.companyId,
customerId,
`F-${randomUUID().slice(0, 8)}`,
params.status ?? 'sent',
params.creditedInvoiceId ?? null,
params.journalEntryId ?? null,
],
)
return id
}
async function getLink(invoiceId: string): Promise<string | null> {
const { rows } = await getPool().query(
`SELECT journal_entry_id FROM public.invoices WHERE id = $1`,
[invoiceId],
)
return rows[0]?.journal_entry_id ?? null
}
describe('invoices.journal_entry_id backfill — Pass 1 (registration entries)', () => {
it('links the posted invoice_created entry to its invoice', async () => {
const { userId, companyId, fiscalPeriodId } = await seedCompany()
const invoiceId = await insertInvoice({ userId, companyId })
const jeId = await insertDraftJournalEntry({
userId,
companyId,
fiscalPeriodId,
status: 'posted',
sourceType: 'invoice_created',
sourceId: invoiceId,
})
await runBackfill()
expect(await getLink(invoiceId)).toBe(jeId)
})
it('picks the earliest posted entry when duplicates exist', async () => {
const { userId, companyId, fiscalPeriodId } = await seedCompany()
const invoiceId = await insertInvoice({ userId, companyId })
const early = await insertDraftJournalEntry({
userId,
companyId,
fiscalPeriodId,
status: 'posted',
sourceType: 'invoice_created',
sourceId: invoiceId,
createdAt: '2026-06-01T08:00:00Z',
})
await insertDraftJournalEntry({
userId,
companyId,
fiscalPeriodId,
status: 'posted',
sourceType: 'invoice_created',
sourceId: invoiceId,
createdAt: '2026-06-02T08:00:00Z',
})
await runBackfill()
expect(await getLink(invoiceId)).toBe(early)
})
it('skips reversed and draft registration entries (invoice stays NULL)', async () => {
const { userId, companyId, fiscalPeriodId } = await seedCompany()
const invoiceId = await insertInvoice({ userId, companyId })
await insertDraftJournalEntry({
userId,
companyId,
fiscalPeriodId,
status: 'reversed',
sourceType: 'invoice_created',
sourceId: invoiceId,
})
await insertDraftJournalEntry({
userId,
companyId,
fiscalPeriodId,
status: 'draft',
sourceType: 'invoice_created',
sourceId: invoiceId,
})
await runBackfill()
// A stornoed registration must not mark the invoice as booked — the
// payment flow should recognise revenue via the cash path instead.
expect(await getLink(invoiceId)).toBeNull()
})
it('never overwrites an existing link', async () => {
const { userId, companyId, fiscalPeriodId } = await seedCompany()
// Existing link points at a manual entry (e.g. user-curated) — backfill
// must leave it alone even though a registration entry also exists.
const manual = await insertDraftJournalEntry({
userId,
companyId,
fiscalPeriodId,
status: 'posted',
})
const invoiceId = await insertInvoice({ userId, companyId, journalEntryId: manual })
await insertDraftJournalEntry({
userId,
companyId,
fiscalPeriodId,
status: 'posted',
sourceType: 'invoice_created',
sourceId: invoiceId,
})
await runBackfill()
expect(await getLink(invoiceId)).toBe(manual)
})
it('leaves kontantmetoden invoices NULL (only a cash payment entry exists)', async () => {
const { userId, companyId, fiscalPeriodId } = await seedCompany()
const invoiceId = await insertInvoice({ userId, companyId, status: 'paid' })
await insertDraftJournalEntry({
userId,
companyId,
fiscalPeriodId,
status: 'posted',
sourceType: 'invoice_cash_payment',
sourceId: invoiceId,
})
await runBackfill()
// NULL is the CORRECT value here — revenue was recognised at payment.
expect(await getLink(invoiceId)).toBeNull()
})
it('does not cross-link between companies', async () => {
const a = await seedCompany()
const b = await seedCompany()
const invoiceA = await insertInvoice({ userId: a.userId, companyId: a.companyId })
// Company B has a posted registration entry whose source_id happens to
// reference company A's invoice (corrupt/cross-tenant data) — the
// company_id guard must refuse the link.
await insertDraftJournalEntry({
userId: b.userId,
companyId: b.companyId,
fiscalPeriodId: b.fiscalPeriodId,
status: 'posted',
sourceType: 'invoice_created',
sourceId: invoiceA,
})
await runBackfill()
expect(await getLink(invoiceA)).toBeNull()
})
})
describe('invoices.journal_entry_id backfill — Pass 0 (payment-link repair)', () => {
it('nulls a payment-type link, then re-links the registration entry', async () => {
const { userId, companyId, fiscalPeriodId } = await seedCompany()
const invoiceId = await insertInvoice({ userId, companyId, status: 'paid' })
const registration = await insertDraftJournalEntry({
userId,
companyId,
fiscalPeriodId,
status: 'posted',
sourceType: 'invoice_created',
sourceId: invoiceId,
})
const payment = await insertDraftJournalEntry({
userId,
companyId,
fiscalPeriodId,
status: 'posted',
sourceType: 'invoice_paid',
sourceId: invoiceId,
})
// Simulate the old v1 mark-paid write-back: payment entry id in the column.
await getPool().query(
`UPDATE public.invoices SET journal_entry_id = $1 WHERE id = $2`,
[payment, invoiceId],
)
await runBackfill()
expect(await getLink(invoiceId)).toBe(registration)
})
it('nulls a cash-payment link with no registration entry (stays NULL)', async () => {
const { userId, companyId, fiscalPeriodId } = await seedCompany()
const invoiceId = await insertInvoice({ userId, companyId, status: 'paid' })
const cash = await insertDraftJournalEntry({
userId,
companyId,
fiscalPeriodId,
status: 'posted',
sourceType: 'invoice_cash_payment',
sourceId: invoiceId,
})
await getPool().query(
`UPDATE public.invoices SET journal_entry_id = $1 WHERE id = $2`,
[cash, invoiceId],
)
await runBackfill()
expect(await getLink(invoiceId)).toBeNull()
})
})
describe('invoices.journal_entry_id backfill — Pass 2 (credit notes)', () => {
it('links the credit_note reversal entry to the credit-note row', async () => {
const { userId, companyId, fiscalPeriodId } = await seedCompany()
const original = await insertInvoice({ userId, companyId })
const creditNote = await insertInvoice({
userId,
companyId,
creditedInvoiceId: original,
})
const reversal = await insertDraftJournalEntry({
userId,
companyId,
fiscalPeriodId,
status: 'posted',
sourceType: 'credit_note',
sourceId: creditNote,
})
await runBackfill()
expect(await getLink(creditNote)).toBe(reversal)
expect(await getLink(original)).toBeNull()
})
it('ignores credit_note entries pointing at non-credit-note rows', async () => {
const { userId, companyId, fiscalPeriodId } = await seedCompany()
const invoiceId = await insertInvoice({ userId, companyId })
await insertDraftJournalEntry({
userId,
companyId,
fiscalPeriodId,
status: 'posted',
sourceType: 'credit_note',
sourceId: invoiceId,
})
await runBackfill()
// credited_invoice_id IS NULL → Pass 2 must not touch the row.
expect(await getLink(invoiceId)).toBeNull()
})
})
describe('invoices.journal_entry_id backfill — idempotency', () => {
it('re-running the backfill changes nothing', async () => {
const { userId, companyId, fiscalPeriodId } = await seedCompany()
const invoiceId = await insertInvoice({ userId, companyId })
const jeId = await insertDraftJournalEntry({
userId,
companyId,
fiscalPeriodId,
status: 'posted',
sourceType: 'invoice_created',
sourceId: invoiceId,
})
await runBackfill()
expect(await getLink(invoiceId)).toBe(jeId)
await runBackfill()
expect(await getLink(invoiceId)).toBe(jeId)
})
})