Files
accounted/lib/bokslut/dispositions-proposal-builder.ts
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

226 lines
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TypeScript
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import type { SupabaseClient } from '@supabase/supabase-js'
import { generateIncomeStatement } from '@/lib/reports/income-statement'
import { generateTrialBalance } from '@/lib/reports/trial-balance'
import { calculateBolagsskatt } from './tax-provision/bolagsskatt-calculator'
import { calculateSarskildLoneskatt } from './tax-provision/sarskild-loneskatt-calculator'
import {
computeLatentTax,
LATENT_TAX_EXPENSE_ACCOUNT,
LATENT_TAX_LIABILITY_ACCOUNT,
proposeLatentTaxChange,
} from './tax-provision/latent-tax-calculator'
import {
listExistingPeriodiseringsfonder,
proposeAvsattning,
proposeAteforing,
} from './reserves/periodiseringsfond-service'
import type { DispositionsProposal, ProposedDisposition } from './types'
import type { AccountingFramework } from '@/types'
const DEFAULT_SCHABLONINTAKT_RATE = 0.0355
/**
* Shared core of the GET /bokslutsdispositioner endpoint, lifted out so the
* MCP tool can call the same builder without duplicating the proposal logic.
* The API route and the MCP tool both hand its output to the caller, who
* picks which proposals to commit via the POST endpoint.
*/
export async function buildDispositionsProposal(
supabase: SupabaseClient,
companyId: string,
fiscalPeriodId: string,
): Promise<DispositionsProposal> {
const { data: period, error: periodError } = await supabase
.from('fiscal_periods')
.select('id, name, period_start, period_end')
.eq('id', fiscalPeriodId)
.eq('company_id', companyId)
.single()
if (periodError || !period) {
throw new Error('Fiscal period not found')
}
const { data: settings } = await supabase
.from('company_settings')
.select('entity_type')
.eq('company_id', companyId)
.maybeSingle()
const entityType = (settings?.entity_type ?? 'aktiebolag') as DispositionsProposal['entityType']
if (entityType !== 'aktiebolag') {
// Non-AB entities (enskild firma, handelsbolag, etc.) do not produce
// bookable bokslutsdispositioner: bolagsskatt, periodiseringsfond and
// SLP are AB-only mechanisms. EF tax mechanisms (egenavgifter,
// räntefördelning, periodiseringsfond-EF, expansionsfond) are
// declaration-only and surface through the dedicated
// /api/bookkeeping/fiscal-periods/[id]/ef-declaration endpoint and the
// EfDeclarationSection in the wizard: they never produce journal
// entries, so they have no place in this list.
const incomeStatement = await generateIncomeStatement(supabase, companyId, fiscalPeriodId)
return {
entityType,
fiscalPeriod: period,
netResultBefore: incomeStatement.net_result,
proposals: [],
}
}
// Look up the accounting framework: K3 (BFNAR 2012:1) triggers the
// uppskjuten-skatt provision step; K2 skips it.
const { data: companyRow } = await supabase
.from('companies')
.select('accounting_framework')
.eq('id', companyId)
.maybeSingle()
const accountingFramework: AccountingFramework =
(companyRow as { accounting_framework?: AccountingFramework } | null)?.accounting_framework
=== 'k3'
? 'k3'
: 'k2'
const fiscalYear = parseInt(period.period_end.slice(0, 4), 10)
const incomeStatement = await generateIncomeStatement(supabase, companyId, fiscalPeriodId)
const resultBeforeTax = incomeStatement.net_result
const proposals: ProposedDisposition[] = []
const existingFonder = await listExistingPeriodiseringsfonder(supabase, companyId, period.period_end)
const ateforing = proposeAteforing(existingFonder, {
schablonintaktRate: DEFAULT_SCHABLONINTAKT_RATE,
})
proposals.push(...ateforing.proposals)
const taxableBeforeAvsattning =
resultBeforeTax +
ateforing.proposals.reduce((sum, p) => sum + p.amount, 0) +
ateforing.schablonintaktAmount
const avsattning = proposeAvsattning({
skattemassigtResultatBeforeAvsattning: taxableBeforeAvsattning,
fiscalYear,
})
if (avsattning) proposals.push(avsattning)
const slp = await calculateSarskildLoneskatt(supabase, companyId, fiscalPeriodId)
if (slp) proposals.push(slp)
// Bolagsskatt must be computed on the result AFTER the dispositions above.
// In preview mode nothing is posted yet, so the income statement still shows
// the pre-disposition result: we mirror each proposal's effect on resultat
// före skatt and hand the post-disposition base to the calculator:
// + återföring (8819, intäkt)
// − avsättning (8811, kostnad)
// − SLP (7533, kostnad)
// Without this, the previewed tax ignores the avsättning (tax too high) and
// diverges from what the sequential commit books and from ÅR/INK2.
const ateforingTotal = ateforing.proposals.reduce((sum, p) => sum + p.amount, 0)
const resultAfterDispositions =
resultBeforeTax + ateforingTotal - (avsattning?.amount ?? 0) - (slp?.amount ?? 0)
const bolagsskatt = await calculateBolagsskatt(supabase, companyId, fiscalPeriodId, {
resultBeforeTaxOverride: resultAfterDispositions,
manualAdjustments: {
schablonintaktPeriodiseringsfond: ateforing.schablonintaktAmount,
},
})
if (bolagsskatt) proposals.push(bolagsskatt)
// K3 only: split obeskattade reserver into the 79.4 % equity portion and
// the 20.6 % uppskjuten skatteskuld. We sum the projected 21xx balance
// AFTER the dispositions above have been applied so the latent-tax
// amount reflects the closing position: anything else would diverge
// from the BR the user sees in the preview.
if (accountingFramework === 'k3') {
const latentTax = await buildLatentTaxProposal({
supabase,
companyId,
fiscalPeriodId,
proposalsBeforeLatentTax: proposals,
})
if (latentTax) proposals.push(latentTax)
}
return {
entityType,
fiscalPeriod: period,
netResultBefore: resultBeforeTax,
proposals,
}
}
/**
* Compose the K3 uppskjuten-skatt proposal.
*
* The latent tax provision must reflect the *closing* obeskattade-reserver
* balance, so we pull the current 21xx balance from the trial balance and
* adjust it for any 21xx-touching dispositions that haven't yet posted
* (avsättning ↑, återföring ↓). 2240's current balance is the existing
* provision; the delta becomes the new verifikat.
*/
export async function buildLatentTaxProposal(params: {
supabase: SupabaseClient
companyId: string
fiscalPeriodId: string
/** Optional: additional 21xx-touching dispositions that have NOT yet been
* posted but will be in the same batch. The TB already reflects everything
* posted, so leave this empty if the latent-tax run is sequenced after the
* 21xx postings (the API route's case). */
proposalsBeforeLatentTax?: ProposedDisposition[]
}): Promise<ProposedDisposition | null> {
const { supabase, companyId, fiscalPeriodId, proposalsBeforeLatentTax = [] } = params
const tb = await generateTrialBalance(supabase, companyId, fiscalPeriodId)
// 21xx: obeskattade reserver (credit-normal, so we measure credit − debit).
let untaxedReserves = tb.rows
.filter((r) => r.account_number.startsWith('21'))
.reduce((s, r) => s + (r.closing_credit - r.closing_debit), 0)
// Pending 21xx postings from the proposals that will commit alongside
// latent tax. Avsättning adds to the reserves (credit 21xx), återföring
// removes (debit 21xx).
for (const p of proposalsBeforeLatentTax) {
if (
p.kind !== 'periodiseringsfond_avsattning'
&& p.kind !== 'periodiseringsfond_ateforing'
) continue
for (const line of p.lines) {
if (!line.account_number.startsWith('21')) continue
untaxedReserves += (line.credit_amount ?? 0) - (line.debit_amount ?? 0)
}
}
// Current 2240 balance: credit-normal. Equal to existing latent tax.
const current2240 = tb.rows
.filter((r) => r.account_number === LATENT_TAX_LIABILITY_ACCOUNT)
.reduce((s, r) => s + (r.closing_credit - r.closing_debit), 0)
const split = computeLatentTax({ untaxedReserves })
const lines = proposeLatentTaxChange(current2240, split.liabilityPortion)
if (!lines) return null
const delta = Math.round((split.liabilityPortion - current2240) * 100) / 100
const amount = Math.abs(delta)
const direction = delta > 0 ? 'avsättning' : 'återföring'
return {
kind: 'uppskjuten_skatt',
label: 'Uppskjuten skatt (K3)',
description:
delta > 0
? `Avsättning till uppskjuten skatteskuld 20,6 % av obeskattade reserver. Debet ${LATENT_TAX_EXPENSE_ACCOUNT}, kredit ${LATENT_TAX_LIABILITY_ACCOUNT}.`
: `Återföring av uppskjuten skatteskuld när obeskattade reserver minskar. Debet ${LATENT_TAX_LIABILITY_ACCOUNT}, kredit ${LATENT_TAX_EXPENSE_ACCOUNT}.`,
amount,
lines,
warnings: [],
computation: {
untaxedReserves,
taxRate: 0.206,
target2240: split.liabilityPortion,
current2240,
delta,
direction,
equityPortion: split.equityPortion,
},
}
}