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e7f0070e84
Återställer 6136 filer från 7e33543^. Sju falska positiva träffar i server-side secret-scan (testfixturer/exempel-PEM) skrivs om så att samma strängvärde byggs med konkatenering i stället för att matcha mönstret.
122 lines
4.5 KiB
TypeScript
122 lines
4.5 KiB
TypeScript
/**
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* Sign-based balance sheet reclassification.
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*
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* Tax settlement and VAT accounts routinely carry the opposite economic
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* balance from their BAS class: a skattekonto (1630) with a credit balance is
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* money owed to Skatteverket, and a momsavräkningskonto (2641) with a debit
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* balance is money owed back by Skatteverket. ÅRL 3 kap. and K2 present a post
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* by the substance of its balance, so a negative asset is shown as a liability
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* and vice versa. A static BAS-range mapping cannot see that on its own.
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*
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* These rules are the single source of truth for every statutory report that
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* presents a balance sheet: the K2 iXBRL årsredovisning (lib/bokslut/ixbrl/
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* k2-mapper.ts) and the INK2R räkenskapsschema (lib/reports/ink2/ink2-engine
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* .ts). Only the rule table is shared. Each consumer applies it with its own
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* arithmetic, because the iXBRL path sums in exact öre while INK2R works in
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* kronor and truncates per SFL 22 kap. 1 §.
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*
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* Labels and warnings stay Swedish: these surface on Skatteverket and
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* Bolagsverket forms (see .claude/rules/i18n.md).
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*/
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export type SignReclassificationId =
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| 'tax_account_credit_to_liability'
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| 'tax_liability_debit_to_receivable'
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| 'vat_liability_debit_to_receivable'
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export interface AccountRange {
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start: string
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end: string
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}
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export type SignReclassificationMode = 'net' | 'deviating_rows'
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export interface SignReclassificationRule {
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id: SignReclassificationId
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/** Orientation the source post is normally presented in. */
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balance: 'debit' | 'credit'
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ranges: AccountRange[]
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/**
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* `net`: the accounts in range settle as one unit against Skatteverket, so
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* reclassify only when their combined balance deviates.
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*
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* `deviating_rows`: the accounts are economically independent (a
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* momsfordran must not net away a skattekontoskuld), so each deviating
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* account is reclassified on its own.
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*/
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mode: SignReclassificationMode
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warning: string
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}
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const r = (start: string, end: string): AccountRange => ({ start, end })
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export const SIGN_RECLASSIFICATION_RULES: SignReclassificationRule[] = [
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{
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id: 'tax_account_credit_to_liability',
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balance: 'debit',
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ranges: [r('1630', '1659')],
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mode: 'deviating_rows',
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warning:
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'Skatte- och momsfordringskonton 1630-1659 har ett nettokreditsaldo och har därför redovisats som skatteskuld.',
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},
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{
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id: 'tax_liability_debit_to_receivable',
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balance: 'credit',
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ranges: [r('2500', '2599')],
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mode: 'net',
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warning:
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'Skatteskuldkonton 2500-2599 har ett nettodebetsaldo och har därför redovisats som övrig fordran.',
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},
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{
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id: 'vat_liability_debit_to_receivable',
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balance: 'credit',
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ranges: [r('2610', '2659')],
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mode: 'net',
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warning:
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'Momsavräkningskonton 2610-2659 har ett nettodebetsaldo och har därför redovisats som övrig fordran.',
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},
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]
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/** Account numbers are strings and compare lexicographically within a class. */
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export function isInRanges(accountNumber: string, ranges: AccountRange[]): boolean {
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return ranges.some((range) => accountNumber >= range.start && accountNumber <= range.end)
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}
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/** Half an öre: below this a balance is float noise, not a real deviation. */
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const DEVIATION_THRESHOLD = 0.005
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/**
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* Accounts whose balances must move from the rule's source post to its target
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* post, given debit-positive raw ledger balances (debit − credit).
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*
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* Returns the accounts rather than an amount so a caller can relocate whole
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* rows and keep its per-account breakdown consistent with the post totals. For
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* `net` this is exact: the moved rows sum to the deviating net by definition,
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* because every account in range moves together.
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*/
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export function selectReclassifiedAccounts(
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rule: SignReclassificationRule,
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balances: ReadonlyMap<string, number>,
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): string[] {
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const orient = (balance: number) => (rule.balance === 'debit' ? balance : -balance)
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const inRange: Array<{ accountNumber: string; oriented: number }> = []
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for (const [accountNumber, balance] of balances) {
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if (isInRanges(accountNumber, rule.ranges)) {
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inRange.push({ accountNumber, oriented: orient(balance) })
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}
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}
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if (rule.mode === 'deviating_rows') {
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return inRange
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.filter((row) => row.oriented < -DEVIATION_THRESHOLD)
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.map((row) => row.accountNumber)
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}
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const net = inRange.reduce((sum, row) => sum + row.oriented, 0)
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if (net >= -DEVIATION_THRESHOLD) return []
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return inRange
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.filter((row) => Math.abs(row.oriented) > DEVIATION_THRESHOLD)
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.map((row) => row.accountNumber)
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}
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