Files
accounted/lib/pending-operations/schemas/account.ts
T
MattssonandClaude Fable 5 86f0b70fdd fix(vat): complete account treatment enforcement (#1593)
* fix(vat): complete account treatment enforcement

* docs(api): refresh account endpoint skill

* fix(mcp): preserve ruta 05 compatibility

* test(vat): seed migration constraint fixtures

* docs(vat): clarify treatment precedence

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-08-15 23:45:04 +02:00

143 lines
5.1 KiB
TypeScript

import { z } from 'zod'
import {
ACCOUNT_VAT_TREATMENTS,
isVatTreatmentAllowedForAccountClass,
} from '@/lib/vat/account-vat-treatment'
// Commit-boundary re-validation for staged chart-of-accounts operations
// (gnubok_create_account / gnubok_update_account). A staged
// pending_operations row is re-parsed here before it touches
// chart_of_accounts so a tampered row cannot inject unexpected fields
// (defense in depth, ASVS V4.5): mirrors lib/pending-operations/schemas/article.ts.
//
// account_type includes 'untaxed_reserves' beyond the web UI's five values:
// BAS 2026 carries it for the 21xx group and the batch-activate route already
// inserts it, so a BAS-prefilled staged create must round-trip it too.
const accountNumber = z
.string()
.regex(/^\d{4}$/, 'Account number must be exactly 4 digits')
const accountType = z.enum([
'asset', 'equity', 'liability', 'revenue', 'expense', 'untaxed_reserves',
])
const normalBalance = z.enum(['debit', 'credit'])
// Same shape as defaultVatRate in lib/api/schemas.ts (the dashboard route):
// fraction-of-one, not percent, so the two write paths cannot drift.
const defaultVatRate = z
.union([z.literal(0), z.literal(0.06), z.literal(0.12), z.literal(0.25)])
.nullable()
.optional()
const defaultVatTreatment = z.enum(ACCOUNT_VAT_TREATMENTS).nullable().optional()
/** Empty string / null → undefined, then bounded string. */
const optString = (max: number) =>
z.preprocess((v) => (v == null || v === '' ? undefined : v), z.string().max(max).optional())
/**
* Update-side variant: empty string → null so an agent can CLEAR a stored
* value ('' and null both mean "remove"); undefined still means "unchanged".
* The executor copies null through to the UPDATE payload.
*/
const clearableString = (max: number) =>
z.preprocess((v) => (v === '' ? null : v), z.string().max(max).nullable().optional())
const trimmedName = z.preprocess(
(v) => (typeof v === 'string' ? v.trim() : v),
z.string().min(1, 'Account name is required').max(200),
)
/**
* BAS class (first digit) → account types that may live there, matching the
* BAS 2026 catalog in lib/bookkeeping/bas-data. Class 8 legitimately holds
* both financial revenue (80xx-83xx) and financial expense (84xx-89xx).
* Classes 0 and 9 are free-use per the BAS standard and stay unconstrained.
* Without this guard a custom account like 2999+expense would be inserted
* with account_class 2, an internally contradictory row that misclassifies
* balance sheet vs income statement in every report.
*/
const BAS_CLASS_ACCOUNT_TYPES: Record<string, readonly string[]> = {
'1': ['asset'],
'2': ['equity', 'liability', 'untaxed_reserves'],
'3': ['revenue'],
'4': ['expense'],
'5': ['expense'],
'6': ['expense'],
'7': ['expense'],
'8': ['revenue', 'expense'],
}
/** Returns an error message when account_type is illegal for the account's BAS class, else null. */
export function accountClassTypeConflict(
accountNumber: string,
accountType: string,
): string | null {
const allowed = BAS_CLASS_ACCOUNT_TYPES[accountNumber[0]]
if (!allowed || allowed.includes(accountType)) return null
return `Account ${accountNumber} is in BAS class ${accountNumber[0]}, which cannot hold account_type '${accountType}' (allowed: ${allowed.join(', ')}).`
}
export const CreateAccountParamsSchema = z
.object({
account_number: accountNumber,
account_name: trimmedName,
account_type: accountType,
normal_balance: normalBalance,
plan_type: z.enum(['k1', 'full_bas']).default('k1'),
description: optString(2000),
default_vat_code: optString(32),
default_vat_rate: defaultVatRate,
default_vat_treatment: defaultVatTreatment,
sru_code: optString(16),
})
.superRefine((v, ctx) => {
const conflict = accountClassTypeConflict(v.account_number, v.account_type)
if (conflict) {
ctx.addIssue({ code: 'custom', message: conflict, path: ['account_type'] })
}
if (
v.default_vat_treatment &&
!isVatTreatmentAllowedForAccountClass(
v.default_vat_treatment,
Number(v.account_number[0]),
)
) {
ctx.addIssue({
code: 'custom',
message: 'VAT treatment is not valid for this account class',
path: ['default_vat_treatment'],
})
}
})
export const UpdateAccountParamsSchema = z.object({
account_number: accountNumber,
account_name: trimmedName.optional(),
description: clearableString(2000),
default_vat_code: clearableString(32),
default_vat_rate: defaultVatRate,
default_vat_treatment: defaultVatTreatment,
sru_code: clearableString(16),
is_active: z.boolean().optional(),
}).superRefine((v, ctx) => {
if (
v.default_vat_treatment &&
!isVatTreatmentAllowedForAccountClass(
v.default_vat_treatment,
Number(v.account_number[0]),
)
) {
ctx.addIssue({
code: 'custom',
message: 'VAT treatment is not valid for this account class',
path: ['default_vat_treatment'],
})
}
})
export type CreateAccountParams = z.infer<typeof CreateAccountParamsSchema>
export type UpdateAccountParams = z.infer<typeof UpdateAccountParamsSchema>