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accounted/.claude/rules/bookkeeping.md
T
Jakob WennbergandClaude Sonnet 5 ec27228a8e style: remove em/en dashes repo-wide, add CLAUDE.md rule against them (#890)
Em dashes (—) and en dashes (–) had spread across comments, docs, tests,
and a few UI strings, reading as AI-generated boilerplate rather than
house style. Replaced each with punctuation matching its context: colon
for explanatory clauses, comma for asides, plain hyphen for numeric/legal
ranges (e.g. "21-23§"), "to"/"till" for date ranges, parentheses for
paired-dash asides. messages/en.json and messages/sv.json were fixed by
hand together to keep sv/en in sync.

Left untouched where the dash is the functional subject rather than
decorative punctuation: date-range-parser.ts's separator regex,
charset-repair.ts's CP1252 byte-mapping table (and its test), the SIE
encoding mojibake docs, generic-csv.ts's minus-sign normalizer, the
agent system-prompt files that already instruct against em dashes, and
a golden iXBRL test fixture compared byte-for-byte.

Also fixes two bugs surfaced along the way: an off-by-one in
ApiKeysPanel's scope-label split (a leftover from an earlier partial
pass), and a charset-repair test that had lost the literal en-dash it
exists to verify.

Regenerated the agent atom seed migration (skills:generate) since 27
SKILL.md files changed. Added a CLAUDE.md rule against em/en dashes,
with an explicit carve-out for the functional-dash cases above.

Co-authored-by: Claude Sonnet 5 <noreply@anthropic.com>
2026-07-04 15:58:06 +02:00

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---
paths:
- "lib/bookkeeping/**"
- "lib/core/**"
- "lib/reports/**"
- "lib/vat/**"
- "lib/invoices/**"
- "lib/salary/**"
---
# Bookkeeping Domain Reference
For Swedish accounting-law questions, use the domain skills (`swedish-vat`, `swedish-accounting-compliance`, `swedish-year-end-closing`, etc.). The Hard Rules in the root `CLAUDE.md` always apply.
## Core Services (`lib/core/`)
- `bookkeeping/period-service.ts`: Fiscal period lifecycle management (open, close, lock)
- `bookkeeping/year-end-service.ts`: Year-end closing procedures
- `bookkeeping/storno-service.ts`: Reversal/correction entry generation
- `tax/tax-code-service.ts`: Tax code definitions and rates
- `audit/audit-service.ts`: Audit trail and compliance logging
- `documents/document-service.ts`: Document attachment lifecycle (WORM storage with version chains)
## Key BAS Accounts
`1510` Accounts receivable | `1930` Business bank account | `2013` Private withdrawals (EF) | `2440` Accounts payable | `2611`/`2621`/`2631` Output VAT 25%/12%/6% | `2641` Input VAT | `2645` Calculated input VAT (EU) | `2893` Shareholder loan (AB) | `3001`/`3002`/`3003` Revenue 25%/12%/6% | `3305`/`3308` Export/EU service revenue
BAS data (`lib/bookkeeping/bas-data/`): full BAS 2026 chart by class (1-8) + SRU mapping. Account numbers are **strings** (`'1930'`, never `1930`).
## VAT Treatments
`standard_25`, `reduced_12`, `reduced_6`, `reverse_charge`, `export`, `exempt`
Invoice items support individual `vat_rate` values (mixed-rate invoices). Use `getAvailableVatRates(customerType, vatNumberValidated)` from `lib/invoices/vat-rules.ts`. VIES validation via `lib/vat/vies-client.ts`.
## VAT Declaration Rutor (SKV 4700)
`VatDeclarationRutor` type maps to momsdeklaration:
- **Ruta 05**: Domestic taxable sales (3001+3002+3003)
- **Ruta 06/07**: Unused, always 0
- **Ruta 10/11/12**: Output VAT 25%/12%/6% (2611/2621/2631)
- **Ruta 39/40**: EU services / Export (3308/3305)
- **Ruta 48**: Input VAT (2641/2645)
- **Ruta 49**: Moms att betala/återfå = (10+11+12+30+31+32+60+61+62) − 48