Mattsson
2f49106f49
* fix(balansrapport): adjust balance report to reflect correct sign conventions and update PDF template * fix(balansrapport): enforce strict negative balance convention for equity rows in balance report tests
109 lines
3.7 KiB
TypeScript
109 lines
3.7 KiB
TypeScript
import type { SupabaseClient } from '@supabase/supabase-js'
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import { generateTrialBalance } from './trial-balance'
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import type {
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BalansrapportReport,
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BalansrapportRow,
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BalansrapportGroup,
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} from '@/types'
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const CLASS_LABELS: Record<number, string> = {
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1: '1 Tillgångar',
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2: '2 Eget kapital, obeskattade reserver, avsättningar och skulder',
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}
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/**
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* Balansrapport — operational balance report.
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*
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* Lists every account in classes 1–2 with IB, period change, and UB.
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* Unlike Balansräkning (formal, ÅRL Bilaga 1), this keeps account numbers
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* and is meant for ongoing reconciliation, not for årsbokslut/årsredovisning.
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*
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* Sign convention: every row is shown debit-positive (debit - credit). Class 1
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* accounts (debit balance) render positive; class 2 accounts (credit balance)
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* render negative. This matches Fortnox/Visma/Bokio and lets the user verify
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* the balance by adding rows: total_assets_ub + total_equity_liabilities_ub
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* = beraknat_resultat (the running-year P&L residual, 0 after year-end close).
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*/
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export async function generateBalansrapport(
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supabase: SupabaseClient,
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companyId: string,
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fiscalPeriodId: string
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): Promise<BalansrapportReport> {
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const { data: period } = await supabase
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.from('fiscal_periods')
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.select('period_start, period_end')
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.eq('id', fiscalPeriodId)
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.eq('company_id', companyId)
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.single()
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if (!period) {
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throw new Error('Fiscal period not found')
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}
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const trialBalance = await generateTrialBalance(supabase, companyId, fiscalPeriodId)
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const balanceRows = trialBalance.rows.filter((r) => r.account_class === 1 || r.account_class === 2)
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const groups: BalansrapportGroup[] = []
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for (const klass of [1, 2] as const) {
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const groupRows = balanceRows
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.filter((r) => r.account_class === klass)
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.sort((a, b) => a.account_number.localeCompare(b.account_number))
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const rows: BalansrapportRow[] = []
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let subtotalIb = 0
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let subtotalUb = 0
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for (const r of groupRows) {
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const ib = signedAmount(r.opening_debit, r.opening_credit)
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const ub = signedAmount(r.closing_debit, r.closing_credit)
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const change = round2(ub - ib)
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if (Math.abs(ib) < 0.005 && Math.abs(ub) < 0.005) continue
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rows.push({
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account_number: r.account_number,
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account_name: r.account_name,
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ib: round2(ib),
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ub: round2(ub),
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period_change: change,
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})
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subtotalIb += ib
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subtotalUb += ub
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}
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if (rows.length === 0) continue
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groups.push({
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class: klass,
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class_label: CLASS_LABELS[klass],
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rows,
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subtotal_ib: round2(subtotalIb),
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subtotal_ub: round2(subtotalUb),
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})
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}
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const totalAssetsUb = groups.find((g) => g.class === 1)?.subtotal_ub ?? 0
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const totalEquityLiabilitiesUb = groups.find((g) => g.class === 2)?.subtotal_ub ?? 0
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// Beräknat resultat: the residual on the balance side. With both classes in
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// debit-positive sign, assets are positive and eq_liab is negative; their sum
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// equals the running-year P&L residual. Trial balance guarantees
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// sum_all(debit - credit) = 0, so sum_balance = -sum_pl = revenues - costs.
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// After year-end close posts the result into 2099, the residual is 0.
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const beraknatResultat = round2(totalAssetsUb + totalEquityLiabilitiesUb)
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return {
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groups,
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total_assets_ub: totalAssetsUb,
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total_equity_liabilities_ub: totalEquityLiabilitiesUb,
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beraknat_resultat: beraknatResultat,
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is_balanced: trialBalance.isBalanced,
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period: { start: period.period_start, end: period.period_end },
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}
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}
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function signedAmount(debit: number, credit: number): number {
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return debit - credit
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}
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function round2(n: number): number {
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return Math.round(n * 100) / 100
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}
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