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>
235 lines
8.9 KiB
TypeScript
235 lines
8.9 KiB
TypeScript
/**
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* Shared deterministic fixture for iXBRL generator tests: a small AB with a
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* balanced BR (380 000 kr) and an RR netting to 120 000 kr, mapped through
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* the real k2-mapper so concept amounts stay consistent with the mapping
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* rules under test.
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*
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* Each year is a realistic post-bokslut TrialBalancePair:
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* - `full`: the booked state AFTER the year-end closing entry: every
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* class 3-8 account is zeroed (equal debit/credit churn) and 2099
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* carries the year's result.
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* - `preClosing`: the same year WITHOUT the closing entry
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* (excludeYearEndClosing): RR accounts still open, 2099 only carries
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* the prior-year churn from the resultatdisposition entry.
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*/
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import { mapTrialBalancesToK2, type TrialBalancePair, type TrialBalanceRowLike } from '../k2-mapper'
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import type { IxbrlArsredovisningInput } from '../types'
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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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/** Current year WITHOUT the closing entry: RR accounts open. 2099 nets to 0
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* (prior-year result IB balanced away by the disposition entry). */
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const CURRENT_PRE_CLOSING: TrialBalanceRowLike[] = [
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row('1220', 'Inventarier', 80_000, 0),
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row('1229', 'Ack avskrivningar', 0, 20_000),
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row('1510', 'Kundfordringar', 50_000, 0),
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row('1930', 'Bank', 270_000, 0),
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row('2081', 'Aktiekapital', 0, 25_000),
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row('2091', 'Balanserad vinst', 0, 100_000),
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row('2099', 'Årets resultat', 40_000, 40_000),
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row('2110', 'Periodiseringsfond', 0, 40_000),
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row('2440', 'Leverantörsskulder', 0, 30_000),
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row('2510', 'Skatteskulder', 0, 35_000),
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row('2610', 'Utgående moms', 0, 20_000),
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row('2941', 'Upplupna sociala avgifter', 0, 10_000),
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row('3010', 'Försäljning', 0, 1_000_000),
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row('4010', 'Inköp', 200_000, 0),
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row('5010', 'Lokalhyra', 100_000, 0),
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row('7010', 'Löner', 400_000, 0),
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row('7510', 'Arbetsgivaravgifter', 125_660, 0),
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row('7832', 'Avskrivningar', 20_000, 0),
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row('8310', 'Ränteintäkter', 0, 1_000),
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row('8410', 'Räntekostnader', 4_000, 0),
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row('8811', 'Avsättning periodiseringsfond', 10_000, 0),
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row('8910', 'Skatt', 21_340, 0),
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]
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/** Current year WITH the closing entry: class 3-8 zeroed, 2099 = 120 000. */
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const CURRENT_FULL: TrialBalanceRowLike[] = [
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row('1220', 'Inventarier', 80_000, 0),
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row('1229', 'Ack avskrivningar', 0, 20_000),
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row('1510', 'Kundfordringar', 50_000, 0),
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row('1930', 'Bank', 270_000, 0),
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row('2081', 'Aktiekapital', 0, 25_000),
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row('2091', 'Balanserad vinst', 0, 100_000),
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row('2099', 'Årets resultat', 40_000, 160_000),
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row('2110', 'Periodiseringsfond', 0, 40_000),
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row('2440', 'Leverantörsskulder', 0, 30_000),
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row('2510', 'Skatteskulder', 0, 35_000),
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row('2610', 'Utgående moms', 0, 20_000),
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row('2941', 'Upplupna sociala avgifter', 0, 10_000),
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row('3010', 'Försäljning', 1_000_000, 1_000_000),
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row('4010', 'Inköp', 200_000, 200_000),
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row('5010', 'Lokalhyra', 100_000, 100_000),
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row('7010', 'Löner', 400_000, 400_000),
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row('7510', 'Arbetsgivaravgifter', 125_660, 125_660),
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row('7832', 'Avskrivningar', 20_000, 20_000),
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row('8310', 'Ränteintäkter', 1_000, 1_000),
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row('8410', 'Räntekostnader', 4_000, 4_000),
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row('8811', 'Avsättning periodiseringsfond', 10_000, 10_000),
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row('8910', 'Skatt', 21_340, 21_340),
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]
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const PREVIOUS_PRE_CLOSING: TrialBalanceRowLike[] = [
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row('1220', 'Inventarier', 80_000, 0),
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row('1229', 'Ack avskrivningar', 0, 12_000),
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row('1930', 'Bank', 185_000, 0),
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row('2081', 'Aktiekapital', 0, 25_000),
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row('2091', 'Balanserad vinst', 0, 60_000),
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row('2110', 'Periodiseringsfond', 0, 30_000),
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row('2440', 'Leverantörsskulder', 0, 25_000),
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row('2510', 'Skatteskulder', 0, 15_000),
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row('2610', 'Utgående moms', 0, 8_000),
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row('2941', 'Upplupna sociala avgifter', 0, 50_000),
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row('3010', 'Försäljning', 0, 500_000),
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row('4010', 'Inköp', 200_000, 0),
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row('5010', 'Lokalhyra', 80_000, 0),
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row('7010', 'Löner', 150_000, 0),
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row('7832', 'Avskrivningar', 8_000, 0),
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row('8410', 'Räntekostnader', 2_000, 0),
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row('8910', 'Skatt', 20_000, 0),
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]
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const PREVIOUS_FULL: TrialBalanceRowLike[] = [
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row('1220', 'Inventarier', 80_000, 0),
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row('1229', 'Ack avskrivningar', 0, 12_000),
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row('1930', 'Bank', 185_000, 0),
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row('2081', 'Aktiekapital', 0, 25_000),
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row('2091', 'Balanserad vinst', 0, 60_000),
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row('2099', 'Årets resultat', 0, 40_000),
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row('2110', 'Periodiseringsfond', 0, 30_000),
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row('2440', 'Leverantörsskulder', 0, 25_000),
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row('2510', 'Skatteskulder', 0, 15_000),
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row('2610', 'Utgående moms', 0, 8_000),
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row('2941', 'Upplupna sociala avgifter', 0, 50_000),
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row('3010', 'Försäljning', 500_000, 500_000),
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row('4010', 'Inköp', 200_000, 200_000),
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row('5010', 'Lokalhyra', 80_000, 80_000),
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row('7010', 'Löner', 150_000, 150_000),
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row('7832', 'Avskrivningar', 8_000, 8_000),
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row('8410', 'Räntekostnader', 2_000, 2_000),
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row('8910', 'Skatt', 20_000, 20_000),
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]
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export const CURRENT: TrialBalancePair = {
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full: CURRENT_FULL,
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preClosing: CURRENT_PRE_CLOSING,
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}
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export const PREVIOUS: TrialBalancePair = {
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full: PREVIOUS_FULL,
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preClosing: PREVIOUS_PRE_CLOSING,
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}
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export function makeInput(): IxbrlArsredovisningInput {
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const mapping = mapTrialBalancesToK2(CURRENT, PREVIOUS)
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return {
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company: { name: 'Testbolaget AB', orgNumber: '556999-9999', city: 'Sundsvall' },
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period: { start: '2025-01-01', end: '2025-12-31' },
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previousPeriod: { start: '2024-01-01', end: '2024-12-31' },
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isFirstFiscalYear: false,
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rr: mapping.rr,
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br: mapping.br,
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totals: mapping.totals,
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forvaltningsberattelse: {
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allmantOmVerksamheten:
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'Bolaget bedriver konsultverksamhet inom IT.\n\nBolaget har sitt säte i Sundsvall.',
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vasentligaHandelser: 'Inga väsentliga händelser har inträffat under räkenskapsåret.',
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// Rows 0/1 mirror the mapper outputs (duplicate facts with the RR must
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// be value-identical, TA §2.7.3): same override build-input applies.
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flerarsoversikt: [
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{
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year: '2025',
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nettoomsattning: mapping.rr['Nettoomsattning'].current,
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resultatEfterFinansiellaPoster: mapping.totals.resultatEfterFinansiellaPoster.current,
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soliditetPct: 64.5,
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},
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{
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year: '2024',
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nettoomsattning: mapping.rr['Nettoomsattning'].previous ?? 0,
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resultatEfterFinansiellaPoster:
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mapping.totals.resultatEfterFinansiellaPoster.previous ?? 0,
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soliditetPct: 49.4,
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},
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{
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year: '2023',
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nettoomsattning: 300_000,
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resultatEfterFinansiellaPoster: 25_000,
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soliditetPct: 41.0,
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},
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],
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flerarsPerioder: [
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{ start: '2025-01-01', end: '2025-12-31' },
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{ start: '2024-01-01', end: '2024-12-31' },
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{ start: '2023-01-01', end: '2023-12-31' },
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],
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egetKapital: {
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aktiekapital: { ib: 25_000, ub: 25_000 },
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balanseratResultat: { ib: 60_000, ub: 100_000 },
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aretsResultat: { ib: 40_000, ub: 120_000 },
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totalt: { ib: 125_000, ub: 245_000 },
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ovrigaPoster: { ib: 0, ub: 0 },
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balanserasINyRakning: 40_000,
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utdelning: 0,
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forandringAktiekapital: 0,
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ovrigForandringBalanserat: 0,
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aretsResultatRorelse: 120_000,
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},
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resultatdisposition: {
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balanseratResultat: 100_000,
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overkursfond: 0,
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aretsResultat: 120_000,
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summa: 220_000,
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utdelning: 0,
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balanserasINyRakning: 220_000,
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kommentar: 'Styrelsen föreslår att årets resultat balanseras i ny räkning.',
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},
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},
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noter: [
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{
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number: 1,
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title: 'Redovisnings- och värderingsprinciper',
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body: 'Årsredovisningen är upprättad i enlighet med Årsredovisningslagen och Bokföringsnämndens allmänna råd BFNAR 2016:10 Årsredovisning i mindre företag (K2).',
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},
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{ number: 2, title: 'Medelantal anställda', body: 'Medelantalet anställda har uppgått till 2.' },
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{ number: 3, title: 'Långfristiga skulder', body: 'Inga skulder förfaller senare än fem år efter balansdagen.' },
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],
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medelantalAnstallda: { current: 2, previous: 1 },
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underskrifter: {
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ort: 'Sundsvall',
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dateringsdatum: '2026-02-20',
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signers: [
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{ firstName: 'Karl', lastName: 'Karlsson', role: 'Styrelseledamot', signedDate: '2026-02-20' },
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{
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firstName: 'Karin',
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lastName: 'Olsson',
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role: 'Verkställande direktör',
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signedDate: '2026-02-21',
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},
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],
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harVd: true,
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},
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faststallelseintyg: {
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arsstammaDatum: '2026-03-15',
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signerFirstName: 'Karl',
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signerLastName: 'Karlsson',
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signerRole: 'Styrelseledamot',
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genereratDatum: '2026-02-25',
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},
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programvara: { namn: 'Accounted - Accounted', version: '2026.1' },
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entryPointId: 'k2-ab-risbs-2024-09-12',
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warnings: [],
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}
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}
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