Jakob WennbergandClaude Sonnet 5
ec27228a8e
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>
220 lines
9.8 KiB
TypeScript
220 lines
9.8 KiB
TypeScript
import { describe, expect, it } from 'vitest'
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import { mapTrialBalancesToK2, type TrialBalanceRowLike } from '../k2-mapper'
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import { CURRENT, PREVIOUS } from './fixtures'
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const row = (
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account: string,
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name: string,
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debit: number,
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credit: number,
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): TrialBalanceRowLike => ({
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account_number: account,
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account_name: name,
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closing_debit: debit,
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closing_credit: credit,
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})
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describe('mapTrialBalancesToK2', () => {
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// Realistic post-bokslut pairs: full TB has class 3-8 zeroed + 2099 booked;
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// preClosing TB has the RR accounts open (see fixtures.ts).
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const result = mapTrialBalancesToK2(CURRENT, PREVIOUS)
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it('maps RR posts with natural orientation for both years', () => {
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expect(result.rr['Nettoomsattning']).toEqual({ current: 1_000_000, previous: 500_000 })
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expect(result.rr['RavarorFornodenheterKostnader']).toEqual({
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current: 200_000,
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previous: 200_000,
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})
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expect(result.rr['OvrigaExternaKostnader']).toEqual({ current: 100_000, previous: 80_000 })
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expect(result.rr['Personalkostnader']).toEqual({ current: 525_660, previous: 150_000 })
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expect(
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result.rr['AvskrivningarNedskrivningarMateriellaImmateriellaAnlaggningstillgangar'],
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).toEqual({ current: 20_000, previous: 8_000 })
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expect(result.rr['OvrigaRanteintakterLiknandeResultatposter']).toEqual({
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current: 1_000,
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previous: 0,
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})
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expect(result.rr['RantekostnaderLiknandeResultatposter']).toEqual({
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current: 4_000,
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previous: 2_000,
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})
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// 8811 avsättning = debit → credit-oriented concept goes negative.
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expect(result.rr['ForandringPeriodiseringsfond']).toEqual({ current: -10_000, previous: 0 })
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expect(result.rr['SkattAretsResultat']).toEqual({ current: 21_340, previous: 20_000 })
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})
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it('computes RR subtotals down to årets resultat', () => {
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expect(result.totals.rorelseintakter.current).toBe(1_000_000)
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expect(result.totals.rorelsekostnader.current).toBe(845_660)
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expect(result.totals.rorelseresultat.current).toBe(154_340)
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expect(result.totals.finansiellaPoster.current).toBe(-3_000)
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expect(result.totals.resultatEfterFinansiellaPoster.current).toBe(151_340)
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expect(result.totals.bokslutsdispositioner.current).toBe(-10_000)
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expect(result.totals.resultatForeSkatt.current).toBe(141_340)
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expect(result.totals.aretsResultat.current).toBe(120_000)
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expect(result.totals.aretsResultat.previous).toBe(40_000)
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})
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it('maps BR posts and nets contra accounts (ack. avskrivningar)', () => {
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expect(result.br['InventarierVerktygInstallationer']).toEqual({
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current: 60_000,
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previous: 68_000,
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})
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expect(result.br['Kundfordringar']).toEqual({ current: 50_000, previous: 0 })
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expect(result.br['KassaBankExklRedovisningsmedel']).toEqual({
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current: 270_000,
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previous: 185_000,
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})
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expect(result.br['Aktiekapital']).toEqual({ current: 25_000, previous: 25_000 })
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expect(result.br['BalanseratResultat']).toEqual({ current: 100_000, previous: 60_000 })
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expect(result.br['AretsResultatEgetKapital']).toEqual({ current: 120_000, previous: 40_000 })
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expect(result.br['Periodiseringsfonder']).toEqual({ current: 40_000, previous: 30_000 })
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expect(result.br['Leverantorsskulder']).toEqual({ current: 30_000, previous: 25_000 })
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expect(result.br['Skatteskulder']).toEqual({ current: 35_000, previous: 15_000 })
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// Moms (2610) lands in övriga kortfristiga skulder.
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expect(result.br['OvrigaKortfristigaSkulder']).toEqual({ current: 20_000, previous: 8_000 })
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expect(result.br['UpplupnaKostnaderForutbetaldaIntakter']).toEqual({
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current: 10_000,
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previous: 50_000,
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})
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})
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it('balances: Summa tillgångar == Summa eget kapital och skulder (3005)', () => {
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expect(result.totals.tillgangar.current).toBe(380_000)
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expect(result.totals.egetKapitalSkulder.current).toBe(380_000)
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expect(result.totals.tillgangar.previous).toBe(253_000)
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expect(result.totals.egetKapitalSkulder.previous).toBe(253_000)
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expect(result.warnings).toEqual([])
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expect(result.unmappedAccounts).toEqual([])
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})
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it('reconciles RR-result against BR 2099', () => {
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expect(result.totals.aretsResultat.current).toBe(result.br['AretsResultatEgetKapital'].current)
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})
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// Regression for the year-end-closing split: a realistic post-bokslut TB
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// pair must yield NON-ZERO RR concepts (from the pre-closing TB) AND a BR
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// that ties (from the full TB). Mapping a single TB can never do both: the
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// closing entry zeroes class 3-8, so RR concepts would collapse to 0.
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it('regression: post-bokslut pair gives non-zero RR and a balancing BR', () => {
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const res = mapTrialBalancesToK2(CURRENT, PREVIOUS)
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expect(res.rr['Nettoomsattning'].current).toBe(1_000_000)
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expect(res.totals.aretsResultat.current).toBe(120_000)
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expect(res.totals.aretsResultat.current).toBe(res.br['AretsResultatEgetKapital'].current)
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expect(res.totals.tillgangar.current).toBe(res.totals.egetKapitalSkulder.current)
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expect(res.warnings).toEqual([])
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// Sanity: the full TB really has the RR accounts zeroed: mapping it as
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// the RR source would produce an all-zero resultaträkning.
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const wrong = mapTrialBalancesToK2(
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{ full: CURRENT.full, preClosing: CURRENT.full },
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null,
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)
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expect(wrong.rr['Nettoomsattning'].current).toBe(0)
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})
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it('handles first fiscal year (no previous trial balance)', () => {
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const firstYear = mapTrialBalancesToK2(CURRENT, null)
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expect(firstYear.rr['Nettoomsattning']).toEqual({ current: 1_000_000, previous: null })
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expect(firstYear.totals.tillgangar.previous).toBeNull()
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})
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it('flags unmapped accounts (their balance never reaches the BR)', () => {
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const broken = {
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full: CURRENT.full,
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preClosing: [...CURRENT.preClosing, row('9999', 'Internkonto', 5_000, 0)],
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}
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const res = mapTrialBalancesToK2(broken, null)
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expect(res.unmappedAccounts).toHaveLength(1)
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expect(res.unmappedAccounts[0].account).toBe('9999')
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expect(res.warnings.some((w) => w.includes('9999'))).toBe(true)
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})
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it('warns when the mapped balance sheet does not balance (3005)', () => {
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const brokenFull = CURRENT.full.map((r2) =>
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r2.account_number === '1930' ? { ...r2, closing_debit: 275_000 } : r2,
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)
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const res = mapTrialBalancesToK2({ full: brokenFull, preClosing: CURRENT.preClosing }, null)
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expect(res.warnings.some((w) => w.includes('3005'))).toBe(true)
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})
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it('warns when 2099 is not booked (RR ≠ BR result)', () => {
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// "Bokslut not run" = the full TB equals the pre-closing TB (no closing
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// entry exists), so 2099 carries no result.
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const res = mapTrialBalancesToK2(
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{ full: CURRENT.preClosing, preClosing: CURRENT.preClosing },
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null,
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)
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expect(res.warnings.some((w) => w.includes('2099'))).toBe(true)
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})
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it('routes lagerförändringar per K2 split (4910 → råvaror, 4960 → handelsvaror, 4940 → förändring av lager)', () => {
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const rows = [
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row('3010', 'Försäljning', 0, 100_000),
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row('4910', 'Förändring lager råvaror', 0, 5_000),
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row('4940', 'Förändring produkter i arbete', 0, 7_000),
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row('4960', 'Förändring lager handelsvaror', 3_000, 0),
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]
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const res = mapTrialBalancesToK2({ full: rows, preClosing: rows }, null)
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expect(res.rr['RavarorFornodenheterKostnader'].current).toBe(-5_000)
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expect(
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res.rr['ForandringLagerProdukterIArbeteFardigaVarorPagaendeArbetenAnnansRakning'].current,
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).toBe(7_000)
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expect(res.rr['HandelsvarorKostnader'].current).toBe(3_000)
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})
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})
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describe('mapTrialBalancesToK2: öre-rounding residual smoothing', () => {
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it('absorbs a ±1 kr BR residual into the largest equity/liability post', () => {
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// Assets round UP twice (.50 each), liabilities round once up once down:
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// rounded Tillgångar 202 vs rounded EK+skulder 201 although the TB ties
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// exactly at 201,00. The +1 residual lands in the largest post on the
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// equity/liabilities side (Leverantörsskulder).
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const rows = [
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row('1510', 'Kundfordringar', 100.5, 0),
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row('1930', 'Bank', 100.5, 0),
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row('2440', 'Leverantörsskulder', 0, 100.75),
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row('2510', 'Skatteskulder', 0, 100.25),
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]
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const res = mapTrialBalancesToK2({ full: rows, preClosing: rows }, null)
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expect(res.totals.tillgangar.current).toBe(202)
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expect(res.totals.egetKapitalSkulder.current).toBe(202)
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expect(res.br['Leverantorsskulder'].current).toBe(102)
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expect(res.br['Skatteskulder'].current).toBe(100)
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expect(res.warnings).toEqual([])
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})
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it('absorbs a ±1 kr RR residual so the RR result equals 2099 exactly', () => {
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// Two revenue posts of 100,25 each round to 100 + 100 = 200, while the
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// booked 2099 (200,50) rounds to 201. The −1 residual is absorbed by the
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// largest RR post (Nettoomsättning).
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const preClosing = [
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row('1930', 'Bank', 200.5, 0),
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row('3010', 'Försäljning', 0, 100.25),
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row('3990', 'Övriga intäkter', 0, 100.25),
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]
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const full = [
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row('1930', 'Bank', 200.5, 0),
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row('2099', 'Årets resultat', 0, 200.5),
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row('3010', 'Försäljning', 100.25, 100.25),
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row('3990', 'Övriga intäkter', 100.25, 100.25),
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]
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const res = mapTrialBalancesToK2({ full, preClosing }, null)
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expect(res.rr['Nettoomsattning'].current).toBe(101)
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expect(res.totals.aretsResultat.current).toBe(201)
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expect(res.br['AretsResultatEgetKapital'].current).toBe(201)
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expect(res.totals.tillgangar.current).toBe(res.totals.egetKapitalSkulder.current)
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expect(res.warnings).toEqual([])
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})
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it('leaves residuals beyond ±1 kr alone and reports them', () => {
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const rows = [
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row('1930', 'Bank', 1_000, 0),
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row('2440', 'Leverantörsskulder', 0, 990),
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]
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const res = mapTrialBalancesToK2({ full: rows, preClosing: rows }, null)
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expect(res.br['Leverantorsskulder'].current).toBe(990)
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expect(res.warnings.some((w) => w.includes('3005'))).toBe(true)
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})
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})
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