accounted/lib/reconciliation/__tests__/bank-reconciliation.test.ts

/**
 * Tests for the bank reconciliation engine.
 *
 * Covers: matching algorithm (4 passes), direction compatibility,
 * greedy assignment, dry run, manual link/unlink, status calculation.
 */
import { describe, it, expect, vi, beforeEach } from 'vitest'
import {
  tryReconcileTransaction,
  runReconciliation,
  manualLink,
  unlinkReconciliation,
  getReconciliationStatus,
  scopeTransactionsToAccount,
  ledgerLineAmountIn,
} from '../bank-reconciliation'
import type { UnlinkedGLLine } from '../bank-reconciliation'
import { makeTransaction } from '@/tests/helpers'
import { eventBus } from '@/lib/events/bus'

vi.mock('@/lib/supabase/server')

// ============================================================
// Helpers
// ============================================================

function makeGLLine(overrides: Partial<UnlinkedGLLine> = {}): UnlinkedGLLine {
  return {
    line_id: `line-${Math.random().toString(36).slice(2, 8)}`,
    journal_entry_id: `je-${Math.random().toString(36).slice(2, 8)}`,
    debit_amount: 0,
    credit_amount: 0,
    line_description: null,
    entry_date: '2024-06-15',
    voucher_number: 1,
    voucher_series: 'A',
    entry_description: 'Test entry',
    source_type: 'import',
    ...overrides,
  }
}

// ============================================================
// ledgerLineAmountIn: the single definition of "this ledger line's amount,
// expressed in the currency the account is being reconciled in"
// ============================================================

describe('ledgerLineAmountIn', () => {
  it('nets debit against credit on SEK, ignoring the currency LABEL', () => {
    // The headline trap: currency-utils stamps `currency: 'EUR'` +
    // amount_in_currency onto a line whose debit_amount is SEK (a EUR supplier
    // invoice paid from a SEK account). Reconciling that account in SEK must
    // use the SEK columns and ignore the label entirely.
    expect(ledgerLineAmountIn({ debit_amount: 1150, credit_amount: 0 }, 'SEK')).toBe(1150)
    expect(ledgerLineAmountIn({ debit_amount: 0, credit_amount: 1150 }, 'SEK')).toBe(-1150)
    expect(
      ledgerLineAmountIn(
        { debit_amount: 1150, credit_amount: 0, currency: 'EUR', amount_in_currency: 100 },
        'SEK',
      ),
    ).toBe(1150)
  })

  it('never returns null on SEK: the 95% path always has an answer', () => {
    expect(ledgerLineAmountIn({ debit_amount: null, credit_amount: null }, 'SEK')).toBe(0)
    expect(ledgerLineAmountIn({ debit_amount: '250.50', credit_amount: '0' }, 'SEK')).toBe(250.5)
  })

  it('returns the FOREIGN amount, not the SEK figure, on a foreign account', () => {
    // 100 EUR booked at 11.50: debit_amount is the 1150 SEK conversion.
    // Reconciling the EUR account must yield 100, never 1150.
    expect(
      ledgerLineAmountIn(
        { debit_amount: 1150, credit_amount: 0, currency: 'EUR', amount_in_currency: 100 },
        'EUR',
      ),
    ).toBe(100)
    expect(
      ledgerLineAmountIn(
        { debit_amount: 0, credit_amount: 1150, currency: 'EUR', amount_in_currency: 100 },
        'EUR',
      ),
    ).toBe(-100)
  })

  it('takes direction from the debit/credit side, magnitude from amount_in_currency', () => {
    // Some rows carry a negatively-signed amount_in_currency; the ledger side is
    // authoritative for direction, so the sign must not be applied twice.
    expect(
      ledgerLineAmountIn(
        { debit_amount: 0, credit_amount: 1150, currency: 'EUR', amount_in_currency: -100 },
        'EUR',
      ),
    ).toBe(-100)
  })

  it('returns null (never the SEK figure) when the line carries no amount in that currency', () => {
    // No rate on the row: a SIE-imported or pre-FX line on a EUR account. There
    // is nothing to convert with, so the caller must report it, not guess.
    expect(ledgerLineAmountIn({ debit_amount: 1150, credit_amount: 0 }, 'EUR')).toBeNull()
    expect(
      ledgerLineAmountIn({ debit_amount: 1150, credit_amount: 0, currency: 'SEK' }, 'EUR'),
    ).toBeNull()
    expect(
      ledgerLineAmountIn(
        { debit_amount: 1150, credit_amount: 0, currency: 'EUR', amount_in_currency: null },
        'EUR',
      ),
    ).toBeNull()
    // Wrong label: a USD line on a EUR account carries no EUR amount.
    expect(
      ledgerLineAmountIn(
        { debit_amount: 1150, credit_amount: 0, currency: 'USD', amount_in_currency: 110 },
        'EUR',
      ),
    ).toBeNull()
  })
})

// ============================================================
// scopeTransactionsToAccount: the per-account query filter
// ============================================================

describe('scopeTransactionsToAccount', () => {
  // Records every filter call and returns itself so the chain can continue.
  function makeQueryStub() {
    const calls: { method: string; args: unknown[] }[] = []
    const self = {
      eq: (...args: unknown[]) => {
        calls.push({ method: 'eq', args })
        return self
      },
      or: (...args: unknown[]) => {
        calls.push({ method: 'or', args })
        return self
      },
    }
    return { self, calls }
  }

  it('scopes by currency AND (this account OR legacy NULL) using a flat two-term or', () => {
    const { self, calls } = makeQueryStub()
    const id = '11111111-1111-1111-1111-111111111111'

    scopeTransactionsToAccount(self as never, id, 'SEK')

    // currency is constrained even on the bound branch (a cash account has one
    // currency), which lets us avoid the fragile nested and() form.
    expect(calls).toContainEqual({ method: 'eq', args: ['currency', 'SEK'] })
    expect(calls).toContainEqual({
      method: 'or',
      args: [`cash_account_id.eq.${id},cash_account_id.is.null`],
    })
    // Regression guard: the old nested `and(cash_account_id.is.null,currency.eq.X)`
    // silently returned ZERO rows mid-backfill: it must never come back.
    const orCall = calls.find((c) => c.method === 'or')
    expect(String(orCall?.args[0])).not.toContain('and(')
  })

  it('scopes strictly to the account (no NULL fallback) when includeUnassigned is false', () => {
    const { self, calls } = makeQueryStub()
    const id = '22222222-2222-2222-2222-222222222222'

    // includeUnassigned=false is the non-primary account case: a secondary
    // same-currency account (e.g. a 1931 savings account) must NOT pull in the
    // company's unassigned NULL rows: those belong to the primary account.
    // Double-counting them inflated the secondary account's bank total and
    // showed a large bogus difference ("1930 works, the other accounts go wonky").
    scopeTransactionsToAccount(self as never, id, 'SEK', false)

    expect(calls).toEqual([
      { method: 'eq', args: ['currency', 'SEK'] },
      { method: 'eq', args: ['cash_account_id', id] },
    ])
    // No OR: the IS NULL fallback must not appear for a non-primary account.
    expect(calls.find((c) => c.method === 'or')).toBeUndefined()
  })

  it('falls back to a pure currency filter when no cash account id is given', () => {
    const { self, calls } = makeQueryStub()

    scopeTransactionsToAccount(self as never, undefined, 'EUR')

    expect(calls).toEqual([{ method: 'eq', args: ['currency', 'EUR'] }])
  })

  it('rejects a non-ISO currency (PostgREST filter-injection guard)', () => {
    const { self } = makeQueryStub()
    expect(() =>
      scopeTransactionsToAccount(self as never, undefined, 'SEK; drop' as never),
    ).toThrow()
  })

  it('rejects a non-uuid cash account id', () => {
    const { self } = makeQueryStub()
    expect(() => scopeTransactionsToAccount(self as never, 'not-a-uuid', 'SEK')).toThrow()
  })
})

// ============================================================
// tryReconcileTransaction: in-memory matching
// ============================================================

describe('tryReconcileTransaction', () => {
  beforeEach(() => {
    vi.clearAllMocks()
    eventBus.clear()
  })

  // ------------------------------------------------------------------
  // Pass 1: Exact amount + exact date
  // ------------------------------------------------------------------
  it('matches income transaction with exact amount and date (debit on 1930)', () => {
    const tx = makeTransaction({ amount: 5000, date: '2024-06-15', currency: 'SEK' })
    const line = makeGLLine({ debit_amount: 5000, entry_date: '2024-06-15' })

    const result = tryReconcileTransaction(tx, [line])

    expect(result).not.toBeNull()
    expect(result!.method).toBe('auto_exact')
    expect(result!.confidence).toBe(0.95)
  })

  it('matches expense transaction with exact amount and date (credit on 1930)', () => {
    const tx = makeTransaction({ amount: -1200, date: '2024-06-15', currency: 'SEK' })
    const line = makeGLLine({ credit_amount: 1200, entry_date: '2024-06-15' })

    const result = tryReconcileTransaction(tx, [line])

    expect(result).not.toBeNull()
    expect(result!.method).toBe('auto_exact')
    expect(result!.confidence).toBe(0.95)
  })

  // ------------------------------------------------------------------
  // Pass 2: Exact amount + OCR/reference match (within ±90 days)
  // ------------------------------------------------------------------
  it('matches on exact amount with OCR reference match within 90 days', () => {
    const tx = makeTransaction({
      amount: 3500,
      date: '2024-06-20',
      currency: 'SEK',
      reference: '12345678',
    })
    const line = makeGLLine({
      debit_amount: 3500,
      entry_date: '2024-06-10',
      entry_description: 'Payment ref 12345678',
    })

    const result = tryReconcileTransaction(tx, [line])

    expect(result).not.toBeNull()
    expect(result!.method).toBe('auto_reference')
    expect(result!.confidence).toBe(0.90)
  })

  // Regression: viktor@frnzn.com: recurring monthly bank fee from 2026 was
  // wrongly reconciled to a 2024 SIE-imported voucher because description +
  // amount collided. auto_reference must require a real OCR token AND a
  // bounded date window: description alone, no date check, is not enough.
  it('does NOT match recurring charge across years on description alone', () => {
    const tx = makeTransaction({
      amount: -149,
      date: '2026-01-31',
      currency: 'SEK',
      description: 'Månadsavgift Baspaket',
      reference: null,
    })
    const line = makeGLLine({
      credit_amount: 149,
      entry_date: '2024-03-31',
      entry_description: 'Bankavgifter Månadsavgift Baspaket',
    })

    const result = tryReconcileTransaction(tx, [line])

    expect(result).toBeNull()
  })

  it('does NOT match on OCR reference when dates are >90 days apart', () => {
    const tx = makeTransaction({
      amount: 3500,
      date: '2026-06-20',
      currency: 'SEK',
      reference: '12345678',
    })
    const line = makeGLLine({
      debit_amount: 3500,
      entry_date: '2024-06-10',
      entry_description: 'Payment ref 12345678',
    })

    const result = tryReconcileTransaction(tx, [line])

    expect(result).toBeNull()
  })

  // ------------------------------------------------------------------
  // Pass 3: Exact amount + date within ±3 days
  // ------------------------------------------------------------------
  it('matches on exact amount within 3 day date range', () => {
    const tx = makeTransaction({ amount: 750, date: '2024-06-17', currency: 'SEK' })
    const line = makeGLLine({ debit_amount: 750, entry_date: '2024-06-15' })

    const result = tryReconcileTransaction(tx, [line])

    expect(result).not.toBeNull()
    expect(result!.method).toBe('auto_date_range')
    expect(result!.confidence).toBe(0.85)
  })

  it('does not match when date difference exceeds 3 days', () => {
    const tx = makeTransaction({ amount: 750, date: '2024-06-20', currency: 'SEK' })
    const line = makeGLLine({ debit_amount: 750, entry_date: '2024-06-15' })

    const result = tryReconcileTransaction(tx, [line])

    // 5 days apart, no reference, different dates: no match
    expect(result).toBeNull()
  })

  // ------------------------------------------------------------------
  // Pass 4: Fuzzy amount (±0.01) + exact date
  // ------------------------------------------------------------------
  it('matches on fuzzy amount with exact date', () => {
    const tx = makeTransaction({ amount: -999.99, date: '2024-06-15', currency: 'SEK' })
    const line = makeGLLine({ credit_amount: 1000, entry_date: '2024-06-15' })

    const result = tryReconcileTransaction(tx, [line])

    expect(result).not.toBeNull()
    expect(result!.method).toBe('auto_fuzzy')
    expect(result!.confidence).toBe(0.75)
  })

  it('does not match when fuzzy amount exceeds 0.01 tolerance', () => {
    const tx = makeTransaction({ amount: -999.98, date: '2024-06-15', currency: 'SEK' })
    const line = makeGLLine({ credit_amount: 1000, entry_date: '2024-06-15' })

    const result = tryReconcileTransaction(tx, [line])

    expect(result).toBeNull()
  })

  // ------------------------------------------------------------------
  // Direction mismatch rejection
  // ------------------------------------------------------------------
  it('rejects income transaction against credit line (direction mismatch)', () => {
    const tx = makeTransaction({ amount: 1000, date: '2024-06-15', currency: 'SEK' })
    const line = makeGLLine({ credit_amount: 1000, entry_date: '2024-06-15' })

    const result = tryReconcileTransaction(tx, [line])

    expect(result).toBeNull()
  })

  it('rejects expense transaction against debit line (direction mismatch)', () => {
    const tx = makeTransaction({ amount: -500, date: '2024-06-15', currency: 'SEK' })
    const line = makeGLLine({ debit_amount: 500, entry_date: '2024-06-15' })

    const result = tryReconcileTransaction(tx, [line])

    expect(result).toBeNull()
  })

  // ------------------------------------------------------------------
  // Non-SEK transactions
  // ------------------------------------------------------------------
  it('skips non-SEK transactions', () => {
    const tx = makeTransaction({ amount: 100, date: '2024-06-15', currency: 'EUR' })
    const line = makeGLLine({ debit_amount: 100, entry_date: '2024-06-15' })

    const result = tryReconcileTransaction(tx, [line])

    expect(result).toBeNull()
  })

  // The currency check must gate BOTH sides. Gating only the transaction left a
  // foreign bank amount being compared against a ledger figure that is always
  // SEK, so a same-magnitude coincidence in the wrong unit scored auto_exact.
  it('does NOT match a foreign bank row to a same-magnitude SEK ledger leg', () => {
    const tx = makeTransaction({ amount: 100, date: '2024-06-15', currency: 'EUR' })
    // A plain SEK booking: 100 kr on the same date. Same number, wrong unit.
    const sekLine = makeGLLine({
      debit_amount: 100,
      entry_date: '2024-06-15',
      currency: 'SEK',
    })

    const result = tryReconcileTransaction(tx, [sekLine], 'EUR')

    expect(result).toBeNull()
  })

  it('matches a EUR bank row against the EUR amount recorded on the ledger line', () => {
    const tx = makeTransaction({ amount: 100, date: '2024-06-15', currency: 'EUR' })
    // 100 EUR at 11.50: the ledger columns hold the 1150 SEK conversion.
    const eurLine = makeGLLine({
      debit_amount: 1150,
      entry_date: '2024-06-15',
      currency: 'EUR',
      amount_in_currency: 100,
    })

    const result = tryReconcileTransaction(tx, [eurLine], 'EUR')

    expect(result).not.toBeNull()
    expect(result!.method).toBe('auto_exact')
  })

  it('still matches a SEK payment of a EUR invoice on the SEK account (label is not the unit)', () => {
    // Regression guard for the 95% path: currency-utils labels this line 'EUR'
    // while debit_amount is SEK. Reconciling 1930 in SEK must be unaffected.
    const tx = makeTransaction({ amount: 1150, date: '2024-06-15', currency: 'SEK' })
    const line = makeGLLine({
      debit_amount: 1150,
      entry_date: '2024-06-15',
      currency: 'EUR',
      amount_in_currency: 100,
    })

    const result = tryReconcileTransaction(tx, [line])

    expect(result).not.toBeNull()
    expect(result!.method).toBe('auto_exact')
  })

  // ------------------------------------------------------------------
  // Empty pool
  // ------------------------------------------------------------------
  it('returns null for empty GL line pool', () => {
    const tx = makeTransaction({ amount: 100, date: '2024-06-15', currency: 'SEK' })

    const result = tryReconcileTransaction(tx, [])

    expect(result).toBeNull()
  })

  // ------------------------------------------------------------------
  // Priority: highest confidence wins
  // ------------------------------------------------------------------
  it('prefers exact match over date range match', () => {
    const tx = makeTransaction({ amount: 1000, date: '2024-06-15', currency: 'SEK' })
    const exactLine = makeGLLine({
      line_id: 'exact',
      debit_amount: 1000,
      entry_date: '2024-06-15',
    })
    const rangeLine = makeGLLine({
      line_id: 'range',
      debit_amount: 1000,
      entry_date: '2024-06-14',
    })

    const result = tryReconcileTransaction(tx, [rangeLine, exactLine])

    expect(result).not.toBeNull()
    expect(result!.glLine.line_id).toBe('exact')
    expect(result!.method).toBe('auto_exact')
  })

  // ------------------------------------------------------------------
  // No double-matching when using greedy algorithm
  // ------------------------------------------------------------------
  it('each GL line can only match once in a pool', () => {
    const tx1 = makeTransaction({ id: 'tx-1', amount: 1000, date: '2024-06-15', currency: 'SEK' })
    const tx2 = makeTransaction({ id: 'tx-2', amount: 1000, date: '2024-06-15', currency: 'SEK' })
    const line = makeGLLine({ debit_amount: 1000, entry_date: '2024-06-15' })

    // First transaction matches
    const result1 = tryReconcileTransaction(tx1, [line])
    expect(result1).not.toBeNull()

    // Second transaction against the same single line also matches individually
    const result2 = tryReconcileTransaction(tx2, [line])
    expect(result2).not.toBeNull()

    // But in the batch reconciliation (greedyMatch), only one would be assigned
    // This is tested in runReconciliation tests
  })
})

// ============================================================
// runReconciliation: batch matching with DB calls
// ============================================================

describe('runReconciliation', () => {
  beforeEach(() => {
    vi.clearAllMocks()
    eventBus.clear()
  })

  function createQueueMockSupabase() {
    const resultQueue: { data: unknown; error: unknown }[] = []

    const enqueue = (...results: { data?: unknown; error?: unknown }[]) => {
      for (const r of results) {
        resultQueue.push({ data: r.data ?? null, error: r.error ?? null })
      }
    }

    const buildChain = (): unknown => {
      const handler: ProxyHandler<object> = {
        get(_target, prop) {
          if (prop === 'then') {
            const next = resultQueue.shift() ?? { data: null, error: null }
            return (resolve: (v: unknown) => void) => resolve(next)
          }
          return (..._args: unknown[]) => buildChain()
        },
      }
      return new Proxy({}, handler)
    }

    const supabase = {
      from: vi.fn().mockImplementation(() => buildChain()),
      rpc: vi.fn().mockImplementation(() => buildChain()),
    }

    return { supabase, enqueue }
  }

  it('returns empty matches when no unmatched transactions exist', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    // RPC: get_unlinked_1930_lines returns empty
    enqueue({ data: [] })
    // from('transactions').select: unmatched
    enqueue({ data: [] })

    const result = await runReconciliation(supabase as never, 'company-1', 'user-1')

    expect(result.matches).toEqual([])
    expect(result.applied).toBe(0)
  })

  it('dry run returns matches without applying', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    const tx = makeTransaction({ id: 'tx-1', amount: 1000, date: '2024-06-15', currency: 'SEK' })
    const glLine: UnlinkedGLLine = makeGLLine({
      line_id: 'line-1',
      journal_entry_id: 'je-1',
      debit_amount: 1000,
      entry_date: '2024-06-15',
    })

    // RPC returns GL lines
    enqueue({ data: [glLine] })
    // from('transactions') returns unmatched transactions
    enqueue({ data: [tx] })

    const result = await runReconciliation(supabase as never, 'company-1', 'user-1', { dryRun: true })

    expect(result.matches).toHaveLength(1)
    expect(result.matches[0].method).toBe('auto_exact')
    expect(result.applied).toBe(0)
  })

  it('applies matches when not dry run', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    const tx = makeTransaction({ id: 'tx-1', amount: -500, date: '2024-06-15', currency: 'SEK' })
    const glLine: UnlinkedGLLine = makeGLLine({
      line_id: 'line-1',
      journal_entry_id: 'je-1',
      credit_amount: 500,
      entry_date: '2024-06-15',
    })

    // RPC returns GL lines
    enqueue({ data: [glLine] })
    // from('transactions') returns unmatched transactions
    enqueue({ data: [tx] })
    // Update transaction with link: .select('id') returns the updated row
    enqueue({ data: [{ id: 'tx-1' }] })

    const result = await runReconciliation(supabase as never, 'company-1', 'user-1', { dryRun: false })

    expect(result.matches).toHaveLength(1)
    expect(result.applied).toBe(1)
    expect(result.errors).toBe(0)
  })

  it('counts a conflicted apply (0 rows updated) as an error, not applied', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    const tx = makeTransaction({ id: 'tx-1', amount: -500, date: '2024-06-15', currency: 'SEK' })
    const glLine: UnlinkedGLLine = makeGLLine({
      line_id: 'line-1',
      journal_entry_id: 'je-1',
      credit_amount: 500,
      entry_date: '2024-06-15',
    })

    enqueue({ data: [glLine] })
    enqueue({ data: [tx] })
    // Optimistic-lock guard: a concurrent linker got there first: the
    // .is('journal_entry_id', null) filter matches zero rows.
    enqueue({ data: [] })

    const result = await runReconciliation(supabase as never, 'company-1', 'user-1', { dryRun: false })

    expect(result.applied).toBe(0)
    expect(result.errors).toBe(1)
  })

  it('applies only the pairs in applyOnly, intersected with the fresh match run', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    const tx1 = makeTransaction({ id: 'tx-1', amount: 1000, date: '2024-06-15', currency: 'SEK' })
    const tx2 = makeTransaction({ id: 'tx-2', amount: -500, date: '2024-06-15', currency: 'SEK' })
    const line1 = makeGLLine({
      line_id: 'line-1',
      journal_entry_id: 'je-1',
      debit_amount: 1000,
      entry_date: '2024-06-15',
    })
    const line2 = makeGLLine({
      line_id: 'line-2',
      journal_entry_id: 'je-2',
      credit_amount: 500,
      entry_date: '2024-06-15',
    })

    enqueue({ data: [line1, line2] })
    enqueue({ data: [tx1, tx2] })
    // Only ONE update should run: for the single selected pair.
    enqueue({ data: [{ id: 'tx-2' }] })

    const result = await runReconciliation(supabase as never, 'company-1', 'user-1', {
      dryRun: false,
      applyOnly: [
        { transactionId: 'tx-2', journalEntryId: 'je-2' },
        // A pair the matcher never proposed must be ignored, not applied.
        { transactionId: 'tx-99', journalEntryId: 'je-99' },
      ],
    })

    expect(result.matches).toHaveLength(1)
    expect(result.matches[0].transaction.id).toBe('tx-2')
    expect(result.applied).toBe(1)
    expect(result.errors).toBe(0)
  })

  it('skips matches below confidenceThreshold in apply mode but still reports them', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    // auto_exact (0.95): above the 0.9 floor, must apply.
    const txExact = makeTransaction({ id: 'tx-exact', amount: 1000, date: '2024-06-15', currency: 'SEK' })
    const lineExact = makeGLLine({
      line_id: 'line-exact',
      journal_entry_id: 'je-exact',
      debit_amount: 1000,
      entry_date: '2024-06-15',
    })
    // auto_fuzzy (0.75): below the 0.9 floor, must be skipped, not applied.
    const txFuzzy = makeTransaction({ id: 'tx-fuzzy', amount: -999.99, date: '2024-06-15', currency: 'SEK' })
    const lineFuzzy = makeGLLine({
      line_id: 'line-fuzzy',
      journal_entry_id: 'je-fuzzy',
      credit_amount: 1000,
      entry_date: '2024-06-15',
    })

    enqueue({ data: [lineExact, lineFuzzy] })
    enqueue({ data: [txExact, txFuzzy] })
    // Exactly ONE update runs: the exact match. If the fuzzy match were
    // applied too, the queue would be short and this enqueue insufficient.
    enqueue({ data: [{ id: 'tx-exact' }] })

    const result = await runReconciliation(supabase as never, 'company-1', 'user-1', {
      dryRun: false,
      confidenceThreshold: 0.9,
    })

    // Both matches are REPORTED (skipped is not silently dropped) ...
    expect(result.matches).toHaveLength(2)
    // ... but only the high-confidence one is applied.
    expect(result.applied).toBe(1)
    expect(result.errors).toBe(0)
    expect(result.skippedBelowThreshold).toBe(1)
    const skipped = result.matches.find((m) => m.transaction.id === 'tx-fuzzy')
    expect(skipped?.method).toBe('auto_fuzzy')
  })

  it('applies a match exactly at the threshold (floor is inclusive)', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    // auto_date_range scores exactly 0.85: with threshold 0.85 it must apply.
    const tx = makeTransaction({ id: 'tx-1', amount: 750, date: '2024-06-17', currency: 'SEK' })
    const line = makeGLLine({
      line_id: 'line-1',
      journal_entry_id: 'je-1',
      debit_amount: 750,
      entry_date: '2024-06-15',
    })

    enqueue({ data: [line] })
    enqueue({ data: [tx] })
    enqueue({ data: [{ id: 'tx-1' }] })

    const result = await runReconciliation(supabase as never, 'company-1', 'user-1', {
      dryRun: false,
      confidenceThreshold: 0.85,
    })

    expect(result.applied).toBe(1)
    expect(result.skippedBelowThreshold).toBe(0)
  })

  it('dry run is unaffected by confidenceThreshold: every proposal is returned', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    const txFuzzy = makeTransaction({ id: 'tx-fuzzy', amount: -999.99, date: '2024-06-15', currency: 'SEK' })
    const lineFuzzy = makeGLLine({
      line_id: 'line-fuzzy',
      journal_entry_id: 'je-fuzzy',
      credit_amount: 1000,
      entry_date: '2024-06-15',
    })

    enqueue({ data: [lineFuzzy] })
    enqueue({ data: [txFuzzy] })

    const result = await runReconciliation(supabase as never, 'company-1', 'user-1', {
      dryRun: true,
      confidenceThreshold: 0.9,
    })

    // The preview always shows the full proposal set: filtering happens only
    // on apply, so the user can still review + tick fuzzy matches manually.
    expect(result.matches).toHaveLength(1)
    expect(result.matches[0].method).toBe('auto_fuzzy')
    expect(result.applied).toBe(0)
    expect(result.skippedBelowThreshold).toBe(0)
  })

  it('applies every match, including fuzzy, when no threshold is given (legacy behavior)', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    const txFuzzy = makeTransaction({ id: 'tx-fuzzy', amount: -999.99, date: '2024-06-15', currency: 'SEK' })
    const lineFuzzy = makeGLLine({
      line_id: 'line-fuzzy',
      journal_entry_id: 'je-fuzzy',
      credit_amount: 1000,
      entry_date: '2024-06-15',
    })

    enqueue({ data: [lineFuzzy] })
    enqueue({ data: [txFuzzy] })
    enqueue({ data: [{ id: 'tx-fuzzy' }] })

    const result = await runReconciliation(supabase as never, 'company-1', 'user-1', {
      dryRun: false,
    })

    expect(result.applied).toBe(1)
    expect(result.errors).toBe(0)
    expect(result.skippedBelowThreshold).toBe(0)
  })

  it('ignores applyOnly on dry runs and returns the full match set', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    const tx1 = makeTransaction({ id: 'tx-1', amount: 1000, date: '2024-06-15', currency: 'SEK' })
    const line1 = makeGLLine({
      line_id: 'line-1',
      journal_entry_id: 'je-1',
      debit_amount: 1000,
      entry_date: '2024-06-15',
    })

    enqueue({ data: [line1] })
    enqueue({ data: [tx1] })

    const result = await runReconciliation(supabase as never, 'company-1', 'user-1', {
      dryRun: true,
      applyOnly: [],
    })

    expect(result.matches).toHaveLength(1)
    expect(result.applied).toBe(0)
  })
})

// ============================================================
// manualLink
// ============================================================

describe('manualLink', () => {
  beforeEach(() => {
    vi.clearAllMocks()
    eventBus.clear()
  })

  function createQueueMockSupabase() {
    const resultQueue: { data: unknown; error: unknown }[] = []

    const enqueue = (...results: { data?: unknown; error?: unknown }[]) => {
      for (const r of results) {
        resultQueue.push({ data: r.data ?? null, error: r.error ?? null })
      }
    }

    const buildChain = (): unknown => {
      const handler: ProxyHandler<object> = {
        get(_target, prop) {
          if (prop === 'then') {
            const next = resultQueue.shift() ?? { data: null, error: null }
            return (resolve: (v: unknown) => void) => resolve(next)
          }
          return (..._args: unknown[]) => buildChain()
        },
      }
      return new Proxy({}, handler)
    }

    const supabase = {
      from: vi.fn().mockImplementation(() => buildChain()),
      rpc: vi.fn().mockImplementation(() => buildChain()),
    }

    return { supabase, enqueue }
  }

  it('rejects when transaction not found', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    // Transaction query returns null
    enqueue({ data: null, error: { message: 'Not found' } })

    const result = await manualLink(supabase as never, 'company-1', 'tx-1', 'je-1', 'user-1')

    expect(result.success).toBe(false)
    expect(result.error).toBe('Transaktionen kunde inte hittas.')
  })

  it('rejects when transaction is already linked to a LIVE (posted) entry', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()
    const tx = makeTransaction({ id: 'tx-1', journal_entry_id: 'je-existing' })

    // Transaction found, still pointing at a live posted verifikat
    enqueue({ data: tx })
    enqueue({ data: { status: 'posted' } }) // hasLiveJournalEntryLink: prior link is live

    const result = await manualLink(supabase as never, 'company-1', 'tx-1', 'je-1', 'user-1')

    expect(result.success).toBe(false)
    expect(result.error).toBe('Transaktionen är redan kopplad till en verifikation.')
  })

  it('re-links a transaction stranded on a reversed entry (#988)', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()
    // Still carries a pointer at a status='reversed' entry (storno/correction
    // left it behind). The UI shows it as "utan koppling", so manualLink must
    // treat it as free and overwrite the stale pointer.
    const tx = makeTransaction({ id: 'tx-1', journal_entry_id: 'je-reversed' })

    enqueue({ data: tx }) // tx fetch
    enqueue({ data: { status: 'reversed' } }) // hasLiveJournalEntryLink: stale link
    enqueue({ data: { id: 'je-1', user_id: 'company-1', status: 'posted' } }) // target JE fetch
    enqueue({ data: [{ debit_amount: 1000, credit_amount: 0, account_number: '1930' }] }) // line on 1930
    enqueue({ data: [{ id: 'tx-1' }] }) // UPDATE .eq(stale id) → 1 row overwritten

    const result = await manualLink(supabase as never, 'company-1', 'tx-1', 'je-1', 'user-1', '1930')

    expect(result.success).toBe(true)
  })

  it('rejects when journal entry has no line on the selected account', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()
    const tx = makeTransaction({ id: 'tx-1', journal_entry_id: null })

    // Transaction found (cash_account_id null → cross-check skipped)
    enqueue({ data: tx })
    // Journal entry found
    enqueue({ data: { id: 'je-1', user_id: 'company-1', status: 'posted' } })
    // No line on the selected account
    enqueue({ data: [] })

    const result = await manualLink(supabase as never, 'company-1', 'tx-1', 'je-1', 'user-1', '1930')

    expect(result.success).toBe(false)
    expect(result.error).toBe('Verifikationen saknar rad på 1930')
  })

  it('rejects when the transaction belongs to a different cash account', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()
    const tx = makeTransaction({
      id: 'tx-1',
      journal_entry_id: null,
      cash_account_id: 'ca-1931',
    })

    // Transaction found (bound to a cash account)
    enqueue({ data: tx })
    // Journal entry found + posted
    enqueue({ data: { id: 'je-1', user_id: 'company-1', status: 'posted' } })
    // Cross-check: this cash account maps to 1931, but we're reconciling 1930
    enqueue({ data: { ledger_account: '1931' } })

    const result = await manualLink(supabase as never, 'company-1', 'tx-1', 'je-1', 'user-1', '1930')

    expect(result.success).toBe(false)
    expect(result.error).toBe('Transaktionen hör till 1931, inte 1930')
  })

  it('succeeds when all validations pass (line on selected account)', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()
    const tx = makeTransaction({ id: 'tx-1', journal_entry_id: null })

    // Transaction found (cash_account_id null → cross-check skipped)
    enqueue({ data: tx })
    // Journal entry found
    enqueue({ data: { id: 'je-1', user_id: 'company-1', status: 'posted' } })
    // Line exists on the selected account
    enqueue({ data: [{ debit_amount: 1000, credit_amount: 0, account_number: '1930' }] })
    // Update succeeds: .select('id') returns the updated row
    enqueue({ data: [{ id: 'tx-1' }] })

    const result = await manualLink(supabase as never, 'company-1', 'tx-1', 'je-1', 'user-1', '1930')

    expect(result.success).toBe(true)
  })

  it('rejects when a concurrent linker won the race (0 rows updated)', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()
    const tx = makeTransaction({ id: 'tx-1', journal_entry_id: null })

    enqueue({ data: tx })
    enqueue({ data: { id: 'je-1', user_id: 'company-1', status: 'posted' } })
    enqueue({ data: [{ debit_amount: 1000, credit_amount: 0, account_number: '1930' }] })
    // The .is('journal_entry_id', null) optimistic-lock filter matched nothing:
    // another session linked the transaction between our read and this write.
    enqueue({ data: [] })

    const result = await manualLink(supabase as never, 'company-1', 'tx-1', 'je-1', 'user-1', '1930')

    expect(result.success).toBe(false)
    expect(result.error).toBe('Transaktionen är redan kopplad till en verifikation.')
  })

  it('succeeds for a bound transaction when the account matches', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()
    const tx = makeTransaction({
      id: 'tx-1',
      journal_entry_id: null,
      cash_account_id: 'ca-1930',
    })

    enqueue({ data: tx })
    enqueue({ data: { id: 'je-1', user_id: 'company-1', status: 'posted' } })
    // Cross-check: cash account maps to the account being reconciled
    enqueue({ data: { ledger_account: '1930' } })
    // Line exists on 1930
    enqueue({ data: [{ debit_amount: 1000, credit_amount: 0, account_number: '1930' }] })
    // Update succeeds: .select('id') returns the updated row
    enqueue({ data: [{ id: 'tx-1' }] })

    const result = await manualLink(supabase as never, 'company-1', 'tx-1', 'je-1', 'user-1', '1930')

    expect(result.success).toBe(true)
  })

  it('allows N:1, does not reject when the verifikat already has a linked transaction', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()
    // This transaction is itself unlinked; the TARGET entry already has another
    // transaction pointing at it. manualLink no longer queries for / rejects
    // that: several bank transactions may settle one verifikat (a salary run
    // paid in multiple transfers). The only per-transaction guard is that THIS
    // transaction isn't already linked (tx.journal_entry_id), still enforced.
    const tx = makeTransaction({ id: 'tx-2', journal_entry_id: null })

    enqueue({ data: tx })
    enqueue({ data: { id: 'je-1', user_id: 'company-1', status: 'posted' } })
    enqueue({ data: [{ debit_amount: 1000, credit_amount: 0, account_number: '1930' }] })
    // Update succeeds: note there is NO existing-link lookup in the sequence.
    enqueue({ data: [{ id: 'tx-2' }] })

    const result = await manualLink(supabase as never, 'company-1', 'tx-2', 'je-1', 'user-1', '1930')

    expect(result.success).toBe(true)
  })
})

// ============================================================
// unlinkReconciliation
// ============================================================

describe('unlinkReconciliation', () => {
  beforeEach(() => {
    vi.clearAllMocks()
    eventBus.clear()
  })

  function createQueueMockSupabase() {
    const resultQueue: { data: unknown; error: unknown }[] = []

    const enqueue = (...results: { data?: unknown; error?: unknown }[]) => {
      for (const r of results) {
        resultQueue.push({ data: r.data ?? null, error: r.error ?? null })
      }
    }

    const buildChain = (): unknown => {
      const handler: ProxyHandler<object> = {
        get(_target, prop) {
          if (prop === 'then') {
            const next = resultQueue.shift() ?? { data: null, error: null }
            return (resolve: (v: unknown) => void) => resolve(next)
          }
          return (..._args: unknown[]) => buildChain()
        },
      }
      return new Proxy({}, handler)
    }

    const supabase = {
      from: vi.fn().mockImplementation(() => buildChain()),
      rpc: vi.fn().mockImplementation(() => buildChain()),
    }

    return { supabase, enqueue }
  }

  it('rejects when transaction has no reconciliation_method (categorization entry)', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    // Transaction found with journal_entry_id but no reconciliation_method
    enqueue({
      data: {
        id: 'tx-1',
        journal_entry_id: 'je-1',
        reconciliation_method: null,
      },
    })

    const result = await unlinkReconciliation(supabase as never, 'company-1', 'tx-1', 'user-1')

    expect(result.success).toBe(false)
    expect(result.error).toContain('Cannot unlink')
  })

  it('succeeds when reconciliation_method is set', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    // Transaction found with reconciliation_method
    enqueue({
      data: {
        id: 'tx-1',
        journal_entry_id: 'je-1',
        reconciliation_method: 'auto_exact',
      },
    })
    // Update succeeds
    enqueue({ data: null, error: null })

    const result = await unlinkReconciliation(supabase as never, 'company-1', 'tx-1', 'user-1')

    expect(result.success).toBe(true)
  })

  it('attributes the audit log row to the acting user, not the company', async () => {
    // Regression: unlinkReconciliation used to pass companyId where
    // logMatchEvent expects userId, so payment_match_log.user_id recorded the
    // company UUID (or the insert failed its FK silently).
    const inserts: Record<string, unknown>[] = []
    const resultQueue: { data: unknown; error: unknown }[] = [
      {
        data: { id: 'tx-1', journal_entry_id: 'je-1', reconciliation_method: 'manual' },
        error: null,
      },
      { data: null, error: null }, // update
    ]
    const buildChain = (table?: string): unknown => {
      const handler: ProxyHandler<object> = {
        get(_target, prop) {
          if (prop === 'then') {
            const next = resultQueue.shift() ?? { data: null, error: null }
            return (resolve: (v: unknown) => void) => resolve(next)
          }
          if (prop === 'insert') {
            return (row: Record<string, unknown>) => {
              if (table === 'payment_match_log') inserts.push(row)
              return buildChain(table)
            }
          }
          return (..._args: unknown[]) => buildChain(table)
        },
      }
      return new Proxy({}, handler)
    }
    const supabase = {
      from: vi.fn().mockImplementation((table: string) => buildChain(table)),
      rpc: vi.fn().mockImplementation(() => buildChain()),
    }

    const result = await unlinkReconciliation(supabase as never, 'company-1', 'tx-1', 'user-1')

    expect(result.success).toBe(true)
    expect(inserts).toHaveLength(1)
    expect(inserts[0].user_id).toBe('user-1')
  })
})

// ============================================================
// getReconciliationStatus: IB exclusion (PR 3 of #443)
// ============================================================

describe('getReconciliationStatus', () => {
  beforeEach(() => {
    vi.clearAllMocks()
    eventBus.clear()
  })

  function createQueueMockSupabase() {
    const resultQueue: { data: unknown; error: unknown }[] = []
    const enqueue = (...results: { data?: unknown; error?: unknown }[]) => {
      for (const r of results) resultQueue.push({ data: r.data ?? null, error: r.error ?? null })
    }
    const buildChain = (): unknown => {
      const handler: ProxyHandler<object> = {
        get(_target, prop) {
          if (prop === 'then') {
            const next = resultQueue.shift() ?? { data: null, error: null }
            return (resolve: (v: unknown) => void) => resolve(next)
          }
          return (..._args: unknown[]) => buildChain()
        },
      }
      return new Proxy({}, handler)
    }
    const supabase = {
      from: vi.fn().mockImplementation(() => buildChain()),
      rpc: vi.fn().mockImplementation(() => buildChain()),
    }
    return { supabase, enqueue }
  }

  it('reports is_reconciled=true when only the IB voucher is unmatched on 1930', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    // 1) transactions: 1000 SEK matched (journal_entry_id set)
    enqueue({
      data: [{ amount: 1000, journal_entry_id: 'je-tx', reconciliation_method: 'auto_exact' }],
    })
    // 2) journal_entry_lines: 50,000 IB debit + 1000 matched debit on 1930
    // Two-step entry-lines fetch: entries page first, then lines by entry id
    // (parents reattached under journal_entries by the helper).
    enqueue({
      data: [
        { id: 'je-gen1', status: 'posted', source_type: 'opening_balance' },
        { id: 'je-gen2', status: 'posted', source_type: 'bank_import' },
      ],
    })
    enqueue({
      data: [
        { debit_amount: 50000, credit_amount: 0, journal_entry_id: 'je-gen1' },
        { debit_amount: 1000, credit_amount: 0, journal_entry_id: 'je-gen2' },
      ],
    })
    // 3) RPC get_unlinked_1930_lines: returns empty (RPC excludes IB after migration)
    enqueue({ data: [] })

    const status = await getReconciliationStatus(supabase as never, 'company-1')

    expect(status.gl_1930_balance).toBe(51000)             // includes IB
    expect(status.gl_1930_period_movement).toBe(1000)      // excludes IB
    expect(status.gl_1930_opening_balance).toBe(50000)
    expect(status.bank_transaction_total).toBe(1000)
    expect(status.difference).toBe(0)
    expect(status.is_reconciled).toBe(true)
    expect(status.unmatched_gl_line_count).toBe(0)
  })

  it('reports is_reconciled=false and a non-zero difference when a real bank tx is unmatched', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    // 1) transactions: 1500 total, only 1000 matched
    enqueue({
      data: [
        { amount: 1000, journal_entry_id: 'je-1', reconciliation_method: null },
        { amount: 500, journal_entry_id: null, reconciliation_method: null },
      ],
    })
    // 2) GL lines: 50,000 IB + 1000 booked
    // Two-step entry-lines fetch: entries page first, then lines by entry id
    // (parents reattached under journal_entries by the helper).
    enqueue({
      data: [
        { id: 'je-gen3', status: 'posted', source_type: 'opening_balance' },
        { id: 'je-gen4', status: 'posted', source_type: 'bank_import' },
      ],
    })
    enqueue({
      data: [
        { debit_amount: 50000, credit_amount: 0, journal_entry_id: 'je-gen3' },
        { debit_amount: 1000, credit_amount: 0, journal_entry_id: 'je-gen4' },
      ],
    })
    // 3) RPC: empty
    enqueue({ data: [] })

    const status = await getReconciliationStatus(supabase as never, 'company-1')

    expect(status.bank_transaction_total).toBe(1500)
    expect(status.gl_1930_period_movement).toBe(1000)
    expect(status.gl_1930_opening_balance).toBe(50000)
    expect(status.difference).toBe(500)                  // bank > GL period movement
    expect(status.is_reconciled).toBe(false)
    expect(status.unmatched_transaction_count).toBe(1)
  })

  it('handles companies with no IB on 1930 (period_movement === gl_balance)', async () => {
    const { supabase, enqueue } = createQueueMockSupabase()

    enqueue({ data: [{ amount: 100, journal_entry_id: 'je-1', reconciliation_method: 'auto_exact' }] })
    // Two-step entry-lines fetch: entries page first, then lines by entry id.
    enqueue({ data: [{ id: 'je-1', status: 'posted', source_type: 'bank_import' }] })
    enqueue({
      data: [{ debit_amount: 100, credit_amount: 0, journal_entry_id: 'je-1' }],
    })
    enqueue({ data: [] })

    const status = await getReconciliationStatus(supabase as never, 'company-1')

    expect(status.gl_1930_opening_balance).toBe(0)
    expect(status.gl_1930_period_movement).toBe(100)
    expect(status.gl_1930_balance).toBe(100)
    expect(status.difference).toBe(0)
    expect(status.is_reconciled).toBe(true)
  })

  it('splits IB from period movement via the reattached parent entry', async () => {
    // The two-step entry-lines fetch reattaches the parent entry object on
    // each line under `journal_entries`; entryOf() reads source_type from it
    // to split the IB summary out of the period movement.
    const { supabase, enqueue } = createQueueMockSupabase()

    enqueue({ data: [] })
    // Two-step entry-lines fetch: entries page first, then lines by entry id.
    enqueue({
      data: [
        { id: 'je-ib', status: 'posted', source_type: 'opening_balance' },
        { id: 'je-mv', status: 'posted', source_type: 'bank_import' },
      ],
    })
    enqueue({
      data: [
        { debit_amount: 1000, credit_amount: 0, journal_entry_id: 'je-ib' },
        { debit_amount: 200, credit_amount: 0, journal_entry_id: 'je-mv' },
      ],
    })
    enqueue({ data: [] })

    const status = await getReconciliationStatus(supabase as never, 'company-1')

    expect(status.gl_1930_opening_balance).toBe(1000)
    expect(status.gl_1930_period_movement).toBe(200)
  })

  it('reconciles a corrected bank receipt and keeps gl_1930_balance equal to the balance sheet', async () => {
    // A +25000 deposit was booked to the wrong counter-account, then corrected
    // via the storno flow: the original flips to 'reversed', a storno (credit
    // 25000) and a correction (debit 25000) are posted, and correctEntry
    // re-points the bank transaction to the live correction (je-corr).
    //
    // Reconciliation now sums posted+reversed on 1930, exactly as the trial
    // balance / balance sheet do, so the cluster nets to the true +25000 and
    // the period reconciles. gl_1930_balance must equal what the balansräkning
    // shows for 1930 (the bug this widget used to have was the two disagreeing).
    const { supabase, enqueue } = createQueueMockSupabase()

    // 1) transactions: the +25000 deposit, re-pointed to the correction
    enqueue({
      data: [{ amount: 25000, journal_entry_id: 'je-corr', reconciliation_method: 'manual' }],
    })
    // 2) GL lines on 1930: reversed original (debit 25000), storno (credit
    //    25000), correction (debit 25000). All three are summed. Served via
    //    the two-step entry-lines fetch: entries page, then lines by entry id.
    enqueue({
      data: [
        { id: 'je-orig', status: 'reversed', source_type: 'bank_transaction' },
        { id: 'je-storno', status: 'posted', source_type: 'storno' },
        { id: 'je-corr', status: 'posted', source_type: 'correction' },
      ],
    })
    const lines = [
      { debit_amount: 25000, credit_amount: 0, journal_entry_id: 'je-orig' },
      { debit_amount: 0, credit_amount: 25000, journal_entry_id: 'je-storno' },
      { debit_amount: 25000, credit_amount: 0, journal_entry_id: 'je-corr' },
    ]
    enqueue({ data: lines })
    // 3) RPC: empty
    enqueue({ data: [] })

    const status = await getReconciliationStatus(supabase as never, 'company-1')

    // Balance-sheet-equivalent: posted+reversed summed = 25000 - 25000 + 25000.
    const balanceSheet1930 = lines.reduce(
      (s, l) => s + l.debit_amount - l.credit_amount,
      0,
    )
    expect(status.gl_1930_balance).toBe(balanceSheet1930) // 25000: matches BS
    expect(status.gl_1930_correction_adjustment).toBe(0)  // storno + correction net
    expect(status.gl_1930_period_movement).toBe(25000)
    expect(status.bank_transaction_total).toBe(25000)
    expect(status.difference).toBe(0)
    expect(status.is_reconciled).toBe(true)
  })

  it('reconciles an amount correction even though the correction adjustment is non-zero', async () => {
    // Regression for the de-reconcile bug: a 25000 receipt was booked as 24000,
    // then corrected to 25000. The storno (credit 24000) and correction (debit
    // 25000) net to +1000 on 1930, and correctEntry re-points the real 25000
    // feed transaction to the correction. The OLD code subtracted that +1000
    // correction bucket from the movement while still counting the re-pointed
    // 25000 transaction → a phantom 1000 diff. The unified inclusion rule nets
    // it correctly: gl_balance = 25000 = the feed, difference = 0.
    const { supabase, enqueue } = createQueueMockSupabase()

    enqueue({
      data: [{ amount: 25000, journal_entry_id: 'je-corr', reconciliation_method: 'manual' }],
    })
    // Two-step entry-lines fetch: entries page first, then lines by entry id
    // (parents reattached under journal_entries by the helper).
    enqueue({
      data: [
        { id: 'je-orig', status: 'reversed', source_type: 'bank_transaction' },
        { id: 'je-storno', status: 'posted', source_type: 'storno' },
        { id: 'je-corr', status: 'posted', source_type: 'correction' },
      ],
    })
    enqueue({
      data: [
        { debit_amount: 24000, credit_amount: 0, journal_entry_id: 'je-orig' },
        { debit_amount: 0, credit_amount: 24000, journal_entry_id: 'je-storno' },
        { debit_amount: 25000, credit_amount: 0, journal_entry_id: 'je-corr' },
      ],
    })
    enqueue({ data: [] })

    const status = await getReconciliationStatus(supabase as never, 'company-1')

    expect(status.gl_1930_balance).toBe(25000)
    expect(status.gl_1930_correction_adjustment).toBe(1000) // -24000 + 25000
    expect(status.gl_1930_period_movement).toBe(25000)
    expect(status.bank_transaction_total).toBe(25000)
    expect(status.difference).toBe(0)
    expect(status.is_reconciled).toBe(true)
  })

  it('reconciles a legacy deposit still linked to the reversed original (no special-case drop)', async () => {
    // Pre-relink data: the +25000 deposit was matched, the entry corrected, but
    // the transaction was never re-pointed and still references the reversed
    // original. With posted+reversed summed on the GL side and NO reversed-link
    // dropping on the bank side, this still nets to zero: symmetric without any
    // special case.
    const { supabase, enqueue } = createQueueMockSupabase()

    enqueue({
      data: [{ amount: 25000, journal_entry_id: 'je-orig', reconciliation_method: 'manual' }],
    })
    // Two-step entry-lines fetch: entries page first, then lines by entry id
    // (parents reattached under journal_entries by the helper).
    enqueue({
      data: [
        { id: 'je-orig', status: 'reversed', source_type: 'bank_transaction' },
        { id: 'je-storno', status: 'posted', source_type: 'storno' },
        { id: 'je-corr', status: 'posted', source_type: 'correction' },
      ],
    })
    enqueue({
      data: [
        { debit_amount: 25000, credit_amount: 0, journal_entry_id: 'je-orig' },
        { debit_amount: 0, credit_amount: 25000, journal_entry_id: 'je-storno' },
        { debit_amount: 25000, credit_amount: 0, journal_entry_id: 'je-corr' },
      ],
    })
    enqueue({ data: [] })

    const status = await getReconciliationStatus(supabase as never, 'company-1')

    expect(status.bank_transaction_total).toBe(25000) // counted, not dropped
    expect(status.gl_1930_period_movement).toBe(25000)
    expect(status.difference).toBe(0)
    expect(status.is_reconciled).toBe(true)
  })

  it('flags a book-only entry that moves the bank balance with no feed counterpart', async () => {
    // Intentional behaviour: a manual posting that moves 1930 without a matching
    // bank-feed transaction (e.g. interest the feed import missed, booked debit
    // 1930 / credit 8310) is a genuine reconciliation break: the GL balance no
    // longer matches the statement. It must surface as a difference, not be
    // silently swept under a "correction" exclusion.
    const { supabase, enqueue } = createQueueMockSupabase()

    enqueue({ data: [] }) // no bank-feed transactions
    // Two-step entry-lines fetch: entries page first, then lines by entry id
    // (parents reattached under journal_entries by the helper).
    enqueue({
      data: [
        { id: 'je-manual', status: 'posted', source_type: 'manual' },
      ],
    })
    enqueue({
      data: [
        { debit_amount: 500, credit_amount: 0, journal_entry_id: 'je-manual' },
      ],
    })
    enqueue({ data: [] })

    const status = await getReconciliationStatus(supabase as never, 'company-1')

    expect(status.gl_1930_period_movement).toBe(500)
    expect(status.bank_transaction_total).toBe(0)
    expect(status.difference).toBe(-500)
    expect(status.is_reconciled).toBe(false)
  })

  it('floors a full-history window at the IB date so a prior period cannot count the IB (issue #751)', async () => {
    // Real-world repro: the widget's date filter defaults to "full history"
    // (no dateFrom). A company with two fiscal periods has prior-period (2025)
    // movements on the account that net to EXACTLY the opening balance, plus the
    // new period's IB entry dated on period start. Summing the whole history and
    // only subtracting the IB *summary* leaves the prior-period *detail* in the
    // movement while the bank feed only covers the current period: a phantom
    // difference equal to the IB. The server now floors the window at the most
    // recent IB date on the account, clamping BOTH sides to the current period.
    const { supabase, enqueue } = createQueueMockSupabase()

    // 1) transactions: a prior-period feed line (6000, 2025) + the current
    //    period's feed (5000, 2026). The floor must drop the 2025 one.
    enqueue({
      data: [
        { date: '2025-03-31', amount: 6000, journal_entry_id: 'je-p', reconciliation_method: 'manual' },
        { date: '2026-02-15', amount: 5000, journal_entry_id: 'je-c', reconciliation_method: 'manual' },
      ],
    })
    // 2) GL lines on the account: prior-period movements (6000 + 4000 = 10000,
    //    dated 2025) that net to the IB, the IB itself (10000, dated 2026-01-01),
    //    and the current period's movement (5000, dated 2026).
    // Two-step entry-lines fetch: entries page first, then lines by entry id
    // (parents reattached under journal_entries by the helper).
    enqueue({
      data: [
        { id: 'je-p1', status: 'posted', source_type: 'import', entry_date: '2025-03-31' },
        { id: 'je-p2', status: 'posted', source_type: 'import', entry_date: '2025-09-30' },
        { id: 'je-ib', status: 'posted', source_type: 'opening_balance', entry_date: '2026-01-01' },
        { id: 'je-c1', status: 'posted', source_type: 'bank_transaction', entry_date: '2026-02-15' },
      ],
    })
    enqueue({
      data: [
        { debit_amount: 6000, credit_amount: 0, journal_entry_id: 'je-p1' },
        { debit_amount: 4000, credit_amount: 0, journal_entry_id: 'je-p2' },
        { debit_amount: 10000, credit_amount: 0, journal_entry_id: 'je-ib' },
        { debit_amount: 5000, credit_amount: 0, journal_entry_id: 'je-c1' },
      ],
    })
    // 3) RPC: empty
    enqueue({ data: [] })

    // No dateFrom: the "full history" default that triggers the bug.
    const status = await getReconciliationStatus(supabase as never, 'company-1')

    // Both sides clamped to >= 2026-01-01 (the IB date): only the IB + the
    // current-period movement remain on the GL side; only the 2026 feed remains
    // on the bank side. The prior period (which equalled the IB) is excluded.
    expect(status.gl_1930_balance).toBe(15000)          // IB 10000 + 5000 (NOT 25000)
    expect(status.gl_1930_period_movement).toBe(5000)   // IB excluded
    expect(status.gl_1930_opening_balance).toBe(10000)  // UI "räknas inte" note stays truthful
    expect(status.bank_transaction_total).toBe(5000)    // 2025 feed floored out
    expect(status.difference).toBe(0)
    expect(status.is_reconciled).toBe(true)
  })

  it('floors at the IB date even when the caller passes a dateFrom earlier than the IB', async () => {
    // Safety net for a manual date override / direct API call: clearing the date
    // filter (or setting it before the IB) must not resurrect the phantom diff.
    // effectiveFrom = max(dateFrom, ibDate), so an earlier dateFrom is raised.
    const { supabase, enqueue } = createQueueMockSupabase()

    enqueue({
      data: [
        { date: '2025-05-01', amount: 8000, journal_entry_id: 'je-p', reconciliation_method: 'manual' },
        { date: '2026-04-10', amount: 3000, journal_entry_id: 'je-c', reconciliation_method: 'manual' },
      ],
    })
    // Two-step entry-lines fetch: entries page first, then lines by entry id
    // (parents reattached under journal_entries by the helper).
    enqueue({
      data: [
        { id: 'je-p1', status: 'posted', source_type: 'import', entry_date: '2025-05-01' },
        { id: 'je-ib', status: 'posted', source_type: 'opening_balance', entry_date: '2026-01-01' },
        { id: 'je-c1', status: 'posted', source_type: 'bank_transaction', entry_date: '2026-04-10' },
      ],
    })
    enqueue({
      data: [
        { debit_amount: 8000, credit_amount: 0, journal_entry_id: 'je-p1' },
        { debit_amount: 8000, credit_amount: 0, journal_entry_id: 'je-ib' },
        { debit_amount: 3000, credit_amount: 0, journal_entry_id: 'je-c1' },
      ],
    })
    enqueue({ data: [] })

    // dateFrom deliberately before the IB date.
    const status = await getReconciliationStatus(supabase as never, 'company-1', '2025-01-01')

    expect(status.gl_1930_period_movement).toBe(3000)   // IB + prior detail both excluded
    expect(status.gl_1930_opening_balance).toBe(8000)
    expect(status.bank_transaction_total).toBe(3000)    // 2025 feed floored out
    expect(status.difference).toBe(0)
    expect(status.is_reconciled).toBe(true)
  })

  it('reconciles a mid-period window (dateFrom after the IB date) on movements alone', async () => {
    // Per-month reconciliation: the user scopes to March, after the fiscal-year
    // IB (2026-01-01). effectiveFrom = max(dateFrom, ibDate) = the March dateFrom,
    // so the IB and Jan/Feb movements are correctly excluded: they belong to the
    // opening position of a March window, not its movements. gl_1930_opening_balance
    // is 0 here BY DESIGN: a mid-period window contains no fiscal-year IB, so the
    // "räknas inte" note is simply absent (not misleadingly zero). The window
    // reconciles on March's movements vs March's feed.
    const { supabase, enqueue } = createQueueMockSupabase()

    enqueue({
      data: [
        { date: '2026-02-10', amount: 2000, journal_entry_id: 'je-feb', reconciliation_method: 'manual' },
        { date: '2026-03-15', amount: 3000, journal_entry_id: 'je-mar', reconciliation_method: 'manual' },
      ],
    })
    // Two-step entry-lines fetch: entries page first, then lines by entry id
    // (parents reattached under journal_entries by the helper).
    enqueue({
      data: [
        { id: 'je-ib', status: 'posted', source_type: 'opening_balance', entry_date: '2026-01-01' },
        { id: 'je-feb1', status: 'posted', source_type: 'import', entry_date: '2026-02-10' },
        { id: 'je-mar1', status: 'posted', source_type: 'import', entry_date: '2026-03-15' },
      ],
    })
    enqueue({
      data: [
        { debit_amount: 9000, credit_amount: 0, journal_entry_id: 'je-ib' },
        { debit_amount: 2000, credit_amount: 0, journal_entry_id: 'je-feb1' },
        { debit_amount: 3000, credit_amount: 0, journal_entry_id: 'je-mar1' },
      ],
    })
    enqueue({ data: [] })

    // dateFrom in March: after the 2026-01-01 IB.
    const status = await getReconciliationStatus(supabase as never, 'company-1', '2026-03-01')

    expect(status.gl_1930_opening_balance).toBe(0)      // IB not part of a March window
    expect(status.gl_1930_period_movement).toBe(3000)   // only March movements
    expect(status.bank_transaction_total).toBe(3000)    // only March feed
    expect(status.difference).toBe(0)
    expect(status.is_reconciled).toBe(true)
  })

  // ----------------------------------------------------------------
  // Avstämt requires BOTH a zero net difference AND nothing unidentified
  // ----------------------------------------------------------------

  it('is NOT reconciled when two unmatched transactions offset each other', async () => {
    // +500 and -500 net to zero against a zero period movement, so the old
    // net-difference test called this avstämt while BOTH rows were still
    // unbooked affärshändelser, each owing its own verifikation identifying
    // belopp and motpart (BFL 5 kap 1-2 §, 6-7 §). Offsetting two unknowns is
    // not knowing either one (ÅRL 2 kap: individuell värdering,
    // bruttoredovisning): the account is not avstämt until both are booked.
    const { supabase, enqueue } = createQueueMockSupabase()

    enqueue({
      data: [
        { date: '2026-03-05', amount: 500, journal_entry_id: null, reconciliation_method: null },
        { date: '2026-03-06', amount: -500, journal_entry_id: null, reconciliation_method: null },
      ],
    })
    // Only the IB on the ledger: period movement is 0, matching the bank net.
    enqueue({
      data: [{ id: 'je-ib', status: 'posted', source_type: 'opening_balance', entry_date: '2026-01-01' }],
    })
    enqueue({ data: [{ debit_amount: 50000, credit_amount: 0, journal_entry_id: 'je-ib' }] })
    enqueue({ data: [] })

    const status = await getReconciliationStatus(supabase as never, 'company-1')

    expect(status.difference).toBe(0)
    expect(status.unmatched_transaction_count).toBe(2)
    expect(status.is_reconciled).toBe(false)
  })

  // ----------------------------------------------------------------
  // Foreign-currency accounts are reconciled in their OWN currency
  // ----------------------------------------------------------------

  it('reconciles a EUR cash account in EUR, not against its SEK ledger figures', async () => {
    // 100 EUR booked at 11.50: debit_amount holds the 1150 SEK conversion while
    // the EUR amount sits in amount_in_currency. Summing the SEK column against
    // a EUR bank feed produced a difference roughly the size of the exchange
    // rate, so a foreign cash account could never show is_reconciled.
    const { supabase, enqueue } = createQueueMockSupabase()

    enqueue({
      data: [{ date: '2026-03-05', amount: 100, journal_entry_id: 'je-eur', reconciliation_method: 'manual' }],
    })
    enqueue({
      data: [{ id: 'je-eur', status: 'posted', source_type: 'import', entry_date: '2026-03-05' }],
    })
    enqueue({
      data: [
        {
          debit_amount: 1150,
          credit_amount: 0,
          currency: 'EUR',
          amount_in_currency: 100,
          journal_entry_id: 'je-eur',
        },
      ],
    })
    enqueue({ data: [] })

    const status = await getReconciliationStatus(
      supabase as never,
      'company-1',
      undefined,
      undefined,
      '1932',
      'EUR',
    )

    expect(status.currency).toBe('EUR')
    expect(status.gl_1930_period_movement).toBe(100)   // EUR, not 1150 SEK
    expect(status.bank_transaction_total).toBe(100)
    expect(status.difference).toBe(0)
    expect(status.is_reconciled).toBe(true)
    expect(status.not_reconcilable_reason).toBeNull()
    expect(status.unconvertible_gl_line_count).toBe(0)
  })

  it('reports not-reconcilable-yet when a foreign account has lines with no amount in that currency', async () => {
    // A SIE-imported / pre-FX line on the EUR account: only a SEK figure, no
    // per-row rate. There is nothing honest to convert with, so the window must
    // say so instead of quietly treating 1150 SEK as 1150 EUR.
    const { supabase, enqueue } = createQueueMockSupabase()

    enqueue({
      data: [{ date: '2026-03-05', amount: 100, journal_entry_id: 'je-eur', reconciliation_method: 'manual' }],
    })
    enqueue({
      data: [{ id: 'je-eur', status: 'posted', source_type: 'import', entry_date: '2026-03-05' }],
    })
    enqueue({
      data: [{ debit_amount: 1150, credit_amount: 0, currency: 'SEK', journal_entry_id: 'je-eur' }],
    })
    enqueue({ data: [] })

    const status = await getReconciliationStatus(
      supabase as never,
      'company-1',
      undefined,
      undefined,
      '1932',
      'EUR',
    )

    expect(status.unconvertible_gl_line_count).toBe(1)
    expect(status.not_reconcilable_reason).toBe('gl_lines_missing_currency_amount')
    expect(status.is_reconciled).toBe(false)
  })

  it('leaves a SEK account untouched when its lines carry a foreign LABEL', async () => {
    // 95%-path regression guard: a SEK payment of a EUR supplier invoice is
    // labelled 'EUR' on the line while debit/credit are SEK. Reconciling 1930
    // in SEK must use the SEK columns and never flag it as unconvertible.
    const { supabase, enqueue } = createQueueMockSupabase()

    enqueue({
      data: [{ date: '2026-03-05', amount: -1150, journal_entry_id: 'je-1', reconciliation_method: 'manual' }],
    })
    enqueue({
      data: [{ id: 'je-1', status: 'posted', source_type: 'import', entry_date: '2026-03-05' }],
    })
    enqueue({
      data: [
        {
          debit_amount: 0,
          credit_amount: 1150,
          currency: 'EUR',
          amount_in_currency: 100,
          journal_entry_id: 'je-1',
        },
      ],
    })
    enqueue({ data: [] })

    const status = await getReconciliationStatus(supabase as never, 'company-1')

    expect(status.currency).toBe('SEK')
    expect(status.gl_1930_period_movement).toBe(-1150)
    expect(status.difference).toBe(0)
    expect(status.is_reconciled).toBe(true)
    expect(status.unconvertible_gl_line_count).toBe(0)
    expect(status.not_reconcilable_reason).toBeNull()
  })
})