accounted/lib/import/__tests__/sie-import-out-of-order.pg.test.ts

import { randomUUID } from 'node:crypto'
import { beforeEach, describe, expect, it, vi } from 'vitest'
import type { PoolClient } from 'pg'
import type { SupabaseClient } from '@supabase/supabase-js'
import { getClient, getPool } from '@/tests/pg/setup'
import { seedCompany } from '@/tests/pg/fixtures'
import type { CreateJournalEntryInput } from '@/types'
import type { ParsedSIEFile } from '../types'

vi.mock('@/lib/bookkeeping/engine', () => ({
  createJournalEntry: vi.fn(),
  replaceOpeningBalanceEntry: vi.fn(),
}))

import { replaceOpeningBalanceEntry } from '@/lib/bookkeeping/engine'
import {
  companyHasPriorActivity,
  resyncNextPeriodOpeningBalance,
} from '../sie-import'

type EntryLine = {
  account_number: string
  debit_amount: number
  credit_amount: number
  line_description?: string | null
}

async function insertPostedEntry(params: {
  userId: string
  companyId: string
  fiscalPeriodId: string
  entryDate: string
  sourceType: 'opening_balance' | 'import' | 'storno'
  description: string
  lines: EntryLine[]
  reversesId?: string | null
}): Promise<string> {
  const id = randomUUID()
  const client = await getClient()
  try {
    await client.query('BEGIN')
    const voucher = await client.query<{ next_number: number }>(
      `SELECT COALESCE(MAX(voucher_number), 0) + 1 AS next_number
         FROM public.journal_entries
        WHERE company_id = $1
          AND fiscal_period_id = $2
          AND voucher_series = 'A'`,
      [params.companyId, params.fiscalPeriodId],
    )

    await client.query(
      `INSERT INTO public.journal_entries
         (id, user_id, company_id, fiscal_period_id, voucher_number,
          voucher_series, entry_date, description, source_type, status, reverses_id)
       VALUES ($1, $2, $3, $4, $5, 'A', $6, $7, $8, 'posted', $9)`,
      [
        id,
        params.userId,
        params.companyId,
        params.fiscalPeriodId,
        voucher.rows[0]!.next_number,
        params.entryDate,
        params.description,
        params.sourceType,
        params.reversesId ?? null,
      ],
    )

    await client.query(
      `INSERT INTO public.voucher_sequences
         (company_id, user_id, fiscal_period_id, voucher_series, last_number)
       VALUES ($1, $2, $3, 'A', $4)
       ON CONFLICT (company_id, fiscal_period_id, voucher_series)
       DO UPDATE SET last_number = GREATEST(
         public.voucher_sequences.last_number,
         EXCLUDED.last_number
       )`,
      [
        params.companyId,
        params.userId,
        params.fiscalPeriodId,
        voucher.rows[0]!.next_number,
      ],
    )

    for (const line of params.lines) {
      await client.query(
        `INSERT INTO public.journal_entry_lines
           (journal_entry_id, account_number, debit_amount, credit_amount, line_description)
         VALUES ($1, $2, $3, $4, $5)`,
        [
          id,
          line.account_number,
          line.debit_amount,
          line.credit_amount,
          line.line_description ?? null,
        ],
      )
    }
    await client.query('COMMIT')
  } catch (error) {
    await client.query('ROLLBACK').catch(() => {})
    throw error
  } finally {
    client.release()
  }

  return id
}

async function runAsAuthenticated<T>(
  userId: string,
  operation: (client: PoolClient) => Promise<T>,
): Promise<T> {
  const client = await getClient()
  try {
    await client.query('BEGIN')
    await client.query(`SELECT set_config('request.jwt.claims', $1, true)`, [
      JSON.stringify({ sub: userId, role: 'authenticated' }),
    ])
    await client.query(`SELECT set_config('request.jwt.claim.sub', $1, true)`, [userId])
    await client.query('SET LOCAL ROLE authenticated')
    const result = await operation(client)
    await client.query('COMMIT')
    return result
  } catch (error) {
    await client.query('ROLLBACK').catch(() => {})
    throw error
  } finally {
    client.release()
  }
}

function makePgSupabase(_userId: string): SupabaseClient {
  const from = (table: string) => {
    if (table === 'journal_entries') {
      const filters: {
        companyId?: string
        status?: string
        excludedSourceTypes: string[]
        throughDate?: string
      } = { excludedSourceTypes: [] }

      const chain = {
        select: () => chain,
        eq: (column: string, value: unknown) => {
          if (column === 'company_id') filters.companyId = String(value)
          else if (column === 'status') filters.status = String(value)
          else throw new Error(`Unhandled eq filter in journal entry pg adapter: ${column}`)
          return chain
        },
        neq: (column: string, value: unknown) => {
          if (column === 'source_type') filters.excludedSourceTypes.push(String(value))
          else throw new Error(`Unhandled neq filter in journal entry pg adapter: ${column}`)
          return chain
        },
        lte: (column: string, value: unknown) => {
          if (column === 'entry_date') filters.throughDate = String(value)
          else throw new Error(`Unhandled lte filter in journal entry pg adapter: ${column}`)
          return chain
        },
        then: (
          resolve: (value: { data: null; error: null; count: number }) => void,
          reject: (reason: unknown) => void,
        ) => {
          getPool()
            .query<{ count: string }>(
              `SELECT count(*)::text AS count
                 FROM public.journal_entries
                WHERE company_id = $1
                  AND status = $2
                  AND source_type <> ALL($3::text[])
                  AND entry_date <= $4::date`,
              [
                filters.companyId,
                filters.status,
                filters.excludedSourceTypes,
                filters.throughDate,
              ],
            )
            .then((result) => resolve({
              data: null,
              error: null,
              count: Number(result.rows[0]!.count),
            }))
            .catch(reject)
        },
      }
      return chain
    }

    if (table === 'fiscal_periods') {
      const filters: { companyId?: string; afterDate?: string } = {}
      const chain = {
        select: () => chain,
        eq: (column: string, value: unknown) => {
          if (column === 'company_id') filters.companyId = String(value)
          else throw new Error(`Unhandled eq filter in fiscal period pg adapter: ${column}`)
          return chain
        },
        gt: (column: string, value: unknown) => {
          if (column === 'period_start') filters.afterDate = String(value)
          else throw new Error(`Unhandled gt filter in fiscal period pg adapter: ${column}`)
          return chain
        },
        order: () => chain,
        limit: () => chain,
        maybeSingle: async () => {
          const result = await getPool().query(
            `SELECT id, name,
                    period_start::text AS period_start,
                    period_end::text AS period_end,
                    is_closed, locked_at,
                    opening_balance_entry_id, opening_balances_set
               FROM public.fiscal_periods
              WHERE company_id = $1
                AND period_start > $2::date
              ORDER BY period_start ASC
              LIMIT 1`,
            [filters.companyId, filters.afterDate],
          )
          return { data: result.rows[0] ?? null, error: null }
        },
      }
      return chain
    }

    throw new Error(`Unexpected table in pg adapter: ${table}`)
  }

  return { from } as unknown as SupabaseClient
}

function closingBalances(amount = 150): ParsedSIEFile {
  return {
    closingBalances: [
      { yearIndex: 0, account: '1930', amount },
      { yearIndex: 0, account: '2010', amount: -amount },
    ],
  } as ParsedSIEFile
}

async function insertPeriod(
  companyId: string,
  name: string,
  periodStart: string,
  periodEnd: string,
): Promise<string> {
  const result = await getPool().query<{ id: string }>(
    `INSERT INTO public.fiscal_periods
       (company_id, name, period_start, period_end, is_closed, opening_balances_set)
     VALUES ($1, $2, $3, $4, false, false)
     RETURNING id`,
    [companyId, name, periodStart, periodEnd],
  )
  return result.rows[0]!.id
}

function installAtomicReplacementMock(): void {
  vi.mocked(replaceOpeningBalanceEntry).mockImplementation(async (
    _client: SupabaseClient,
    targetCompanyId: string,
    targetUserId: string,
    expectedOldEntryId: string,
    input: CreateJournalEntryInput,
  ) => {
    const accounts = await getPool().query<{ id: string; account_number: string }>(
      `SELECT id, account_number
         FROM public.chart_of_accounts
        WHERE company_id = $1
          AND account_number = ANY($2::text[])`,
      [targetCompanyId, input.lines.map((line) => line.account_number)],
    )
    const accountIds = new Map(accounts.rows.map((account) => [account.account_number, account.id]))
    const lines = input.lines.map((line, sortOrder) => ({
      account_number: line.account_number,
      account_id: accountIds.get(line.account_number),
      debit_amount: line.debit_amount,
      credit_amount: line.credit_amount,
      currency: line.currency ?? 'SEK',
      amount_in_currency: line.amount_in_currency ?? null,
      exchange_rate: line.exchange_rate ?? null,
      line_description: line.line_description ?? null,
      tax_code: line.tax_code ?? null,
      dimensions: line.dimensions ?? {},
      sort_order: sortOrder,
    }))

    const outcome = await runAsAuthenticated(targetUserId, async (client) => {
      const result = await client.query<{
        new_entry_id: string
        storno_entry_id: string
        new_voucher_number: number
        storno_voucher_number: number
      }>(
        `SELECT * FROM public.commit_opening_balance_replacement(
           $1::uuid, $2::uuid, $3::uuid, $4::uuid, $5::date,
           $6::text, $7::text, $8::jsonb, NULL, NULL
         )`,
        [
          targetCompanyId,
          input.fiscal_period_id,
          expectedOldEntryId,
          targetUserId,
          input.entry_date,
          input.description,
          input.voucher_series ?? 'A',
          JSON.stringify(lines),
        ],
      )
      return result.rows[0]!
    })

    return {
      newEntryId: outcome.new_entry_id,
      stornoEntryId: outcome.storno_entry_id,
      newVoucherNumber: outcome.new_voucher_number,
      stornoVoucherNumber: outcome.storno_voucher_number,
    }
  })
}

const oldIBLines: EntryLine[] = [
  { account_number: '1930', debit_amount: 100, credit_amount: 0 },
  { account_number: '2010', debit_amount: 0, credit_amount: 100 },
]

describe('out-of-order SIE opening balances', () => {
  beforeEach(() => {
    vi.mocked(replaceOpeningBalanceEntry).mockReset()
  })

  it('keeps the 2025 IB and replaces the imported-first 2026 IB without duplication', async () => {
    const { userId, companyId, fiscalPeriodId: period2026Id } = await seedCompany()
    await getPool().query(
      `INSERT INTO public.chart_of_accounts
         (user_id, company_id, account_number, account_name, account_class,
          account_type, normal_balance, is_active)
       VALUES
         ($1, $2, '1930', 'Bankkonto', 1, 'asset', 'debit', true),
         ($1, $2, '2010', 'Eget kapital', 2, 'equity', 'credit', true),
         ($1, $2, '3001', 'Forsaljning', 3, 'revenue', 'credit', true)
       ON CONFLICT (company_id, account_number) DO NOTHING`,
      [userId, companyId],
    )
    const old2026IBId = await insertPostedEntry({
      userId,
      companyId,
      fiscalPeriodId: period2026Id,
      entryDate: '2026-01-01',
      sourceType: 'opening_balance',
      description: 'Old 2026 IB',
      lines: oldIBLines,
    })
    await insertPostedEntry({
      userId,
      companyId,
      fiscalPeriodId: period2026Id,
      entryDate: '2026-06-01',
      sourceType: 'import',
      description: 'Imported 2026 activity',
      lines: [
        { account_number: '1930', debit_amount: 25, credit_amount: 0 },
        { account_number: '3001', debit_amount: 0, credit_amount: 25 },
      ],
    })
    await getPool().query(
      `UPDATE public.fiscal_periods
          SET opening_balance_entry_id = $1, opening_balances_set = true
        WHERE id = $2`,
      [old2026IBId, period2026Id],
    )

    const supabase = makePgSupabase(userId)
    expect(await companyHasPriorActivity(supabase, companyId, '2025-12-31')).toBe(false)
    // Inclusive end-date filtering preserves the same-period continuation guard.
    expect(await companyHasPriorActivity(supabase, companyId, '2026-12-31')).toBe(true)

    const period2025Id = await insertPeriod(
      companyId,
      'Räkenskapsår 2025',
      '2025-01-01',
      '2025-12-31',
    )
    await getPool().query(
      `UPDATE public.fiscal_periods SET previous_period_id = $1 WHERE id = $2`,
      [period2025Id, period2026Id],
    )
    const ib2025Id = await insertPostedEntry({
      userId,
      companyId,
      fiscalPeriodId: period2025Id,
      entryDate: '2025-01-01',
      sourceType: 'opening_balance',
      description: 'Imported 2025 IB',
      lines: oldIBLines,
    })
    await getPool().query(
      `UPDATE public.fiscal_periods
          SET opening_balance_entry_id = $1, opening_balances_set = true
        WHERE id = $2`,
      [ib2025Id, period2025Id],
    )

    installAtomicReplacementMock()

    const resync = await resyncNextPeriodOpeningBalance(
      supabase,
      companyId,
      userId,
      '2025-12-31',
      closingBalances(),
      new Map([['1930', '1930'], ['2010', '2010']]),
    )

    expect(resync.resynced).toBe(true)
    if (!resync.resynced) throw new Error(`Unexpected resync failure: ${resync.reason}`)

    const periods = await getPool().query<{
      id: string
      previous_period_id: string | null
      opening_balance_entry_id: string | null
    }>(
      `SELECT id, previous_period_id, opening_balance_entry_id
         FROM public.fiscal_periods
        WHERE id = ANY($1::uuid[])
        ORDER BY period_start`,
      [[period2025Id, period2026Id]],
    )
    expect(periods.rows[0]).toMatchObject({
      id: period2025Id,
      opening_balance_entry_id: ib2025Id,
    })
    expect(periods.rows[1]).toMatchObject({
      id: period2026Id,
      previous_period_id: period2025Id,
      opening_balance_entry_id: resync.newOpeningBalanceEntryId,
    })

    const replaced = await getPool().query<{
      id: string
      status: string
      source_type: string
      reverses_id: string | null
    }>(
      `SELECT id, status, source_type, reverses_id
         FROM public.journal_entries
        WHERE id = ANY($1::uuid[])`,
      [[old2026IBId, resync.stornoEntryId, resync.newOpeningBalanceEntryId]],
    )
    expect(replaced.rows).toEqual(expect.arrayContaining([
      expect.objectContaining({ id: old2026IBId, status: 'reversed', source_type: 'opening_balance' }),
      expect.objectContaining({
        id: resync.stornoEntryId,
        status: 'posted',
        source_type: 'storno',
        reverses_id: old2026IBId,
      }),
      expect.objectContaining({
        id: resync.newOpeningBalanceEntryId,
        status: 'posted',
        source_type: 'opening_balance',
      }),
    ]))

    const net = await getPool().query<{ account_number: string; amount: number }>(
      `SELECT l.account_number,
              SUM(l.debit_amount - l.credit_amount)::float8 AS amount
         FROM public.journal_entry_lines l
         JOIN public.journal_entries e ON e.id = l.journal_entry_id
        WHERE e.id = ANY($1::uuid[])
          AND e.status IN ('posted', 'reversed')
        GROUP BY l.account_number
        ORDER BY l.account_number`,
      [[old2026IBId, resync.stornoEntryId, resync.newOpeningBalanceEntryId]],
    )
    expect(net.rows).toEqual([
      { account_number: '1930', amount: 150 },
      { account_number: '2010', amount: -150 },
    ])
  })

  it('waits for a missing middle year before resyncing a later opening balance', async () => {
    const { userId, companyId, fiscalPeriodId: period2026Id } = await seedCompany()
    await getPool().query(
      `INSERT INTO public.chart_of_accounts
         (user_id, company_id, account_number, account_name, account_class,
          account_type, normal_balance, is_active)
       VALUES
         ($1, $2, '1930', 'Bankkonto', 1, 'asset', 'debit', true),
         ($1, $2, '2010', 'Eget kapital', 2, 'equity', 'credit', true),
         ($1, $2, '3001', 'Forsaljning', 3, 'revenue', 'credit', true)
       ON CONFLICT (company_id, account_number) DO NOTHING`,
      [userId, companyId],
    )
    const old2026IBId = await insertPostedEntry({
      userId,
      companyId,
      fiscalPeriodId: period2026Id,
      entryDate: '2026-01-01',
      sourceType: 'opening_balance',
      description: 'Imported-first 2026 IB',
      lines: oldIBLines,
    })
    await insertPostedEntry({
      userId,
      companyId,
      fiscalPeriodId: period2026Id,
      entryDate: '2026-06-01',
      sourceType: 'import',
      description: 'Imported 2026 activity',
      lines: [
        { account_number: '1930', debit_amount: 25, credit_amount: 0 },
        { account_number: '3001', debit_amount: 0, credit_amount: 25 },
      ],
    })
    await getPool().query(
      `UPDATE public.fiscal_periods
          SET opening_balance_entry_id = $1, opening_balances_set = true
        WHERE id = $2`,
      [old2026IBId, period2026Id],
    )

    const supabase = makePgSupabase(userId)
    expect(await companyHasPriorActivity(supabase, companyId, '2024-12-31')).toBe(false)

    const period2024Id = await insertPeriod(
      companyId,
      'Räkenskapsår 2024',
      '2024-01-01',
      '2024-12-31',
    )
    const ib2024Id = await insertPostedEntry({
      userId,
      companyId,
      fiscalPeriodId: period2024Id,
      entryDate: '2024-01-01',
      sourceType: 'opening_balance',
      description: 'Imported 2024 IB',
      lines: oldIBLines,
    })
    await insertPostedEntry({
      userId,
      companyId,
      fiscalPeriodId: period2024Id,
      entryDate: '2024-06-01',
      sourceType: 'import',
      description: 'Imported 2024 activity',
      lines: [
        { account_number: '1930', debit_amount: 50, credit_amount: 0 },
        { account_number: '3001', debit_amount: 0, credit_amount: 50 },
      ],
    })
    await getPool().query(
      `UPDATE public.fiscal_periods
          SET opening_balance_entry_id = $1, opening_balances_set = true
        WHERE id = $2`,
      [ib2024Id, period2024Id],
    )

    installAtomicReplacementMock()
    const gapResync = await resyncNextPeriodOpeningBalance(
      supabase,
      companyId,
      userId,
      '2024-12-31',
      closingBalances(150),
      new Map([['1930', '1930'], ['2010', '2010']]),
    )

    expect(gapResync).toEqual({
      resynced: false,
      reason: 'next_period_not_adjacent',
      nextPeriodName: '2026',
    })
    expect(replaceOpeningBalanceEntry).not.toHaveBeenCalled()

    const afterGap = await getPool().query<{ opening_balance_entry_id: string | null }>(
      `SELECT opening_balance_entry_id FROM public.fiscal_periods WHERE id = $1`,
      [period2026Id],
    )
    expect(afterGap.rows[0]!.opening_balance_entry_id).toBe(old2026IBId)

    expect(await companyHasPriorActivity(supabase, companyId, '2025-12-31')).toBe(true)
    const period2025Id = await insertPeriod(
      companyId,
      'Räkenskapsår 2025',
      '2025-01-01',
      '2025-12-31',
    )
    await insertPostedEntry({
      userId,
      companyId,
      fiscalPeriodId: period2025Id,
      entryDate: '2025-06-01',
      sourceType: 'import',
      description: 'Imported 2025 activity',
      lines: [
        { account_number: '1930', debit_amount: 100, credit_amount: 0 },
        { account_number: '3001', debit_amount: 0, credit_amount: 100 },
      ],
    })

    const adjacentResync = await resyncNextPeriodOpeningBalance(
      supabase,
      companyId,
      userId,
      '2025-12-31',
      closingBalances(250),
      new Map([['1930', '1930'], ['2010', '2010']]),
    )

    expect(adjacentResync.resynced).toBe(true)
    if (!adjacentResync.resynced) {
      throw new Error(`Unexpected resync failure: ${adjacentResync.reason}`)
    }

    const periods = await getPool().query<{
      id: string
      opening_balance_entry_id: string | null
    }>(
      `SELECT id, opening_balance_entry_id
         FROM public.fiscal_periods
        WHERE id = ANY($1::uuid[])
        ORDER BY period_start`,
      [[period2024Id, period2025Id, period2026Id]],
    )
    expect(periods.rows).toEqual([
      { id: period2024Id, opening_balance_entry_id: ib2024Id },
      { id: period2025Id, opening_balance_entry_id: null },
      { id: period2026Id, opening_balance_entry_id: adjacentResync.newOpeningBalanceEntryId },
    ])

    const effective2026IB = await getPool().query<{ count: string }>(
      `SELECT count(*)::text AS count
         FROM public.journal_entries
        WHERE fiscal_period_id = $1
          AND source_type = 'opening_balance'
          AND status = 'posted'`,
      [period2026Id],
    )
    expect(effective2026IB.rows[0]!.count).toBe('1')

    const net = await getPool().query<{ account_number: string; amount: number }>(
      `SELECT l.account_number,
              SUM(l.debit_amount - l.credit_amount)::float8 AS amount
         FROM public.journal_entry_lines l
         JOIN public.journal_entries e ON e.id = l.journal_entry_id
        WHERE e.id = ANY($1::uuid[])
          AND e.status IN ('posted', 'reversed')
        GROUP BY l.account_number
        ORDER BY l.account_number`,
      [[
        old2026IBId,
        adjacentResync.stornoEntryId,
        adjacentResync.newOpeningBalanceEntryId,
      ]],
    )
    expect(net.rows).toEqual([
      { account_number: '1930', amount: 250 },
      { account_number: '2010', amount: -250 },
    ])
  })

  it('leaves a locked successor unchanged', async () => {
    const { userId, companyId, fiscalPeriodId: period2026Id } = await seedCompany()
    const old2026IBId = await insertPostedEntry({
      userId,
      companyId,
      fiscalPeriodId: period2026Id,
      entryDate: '2026-01-01',
      sourceType: 'opening_balance',
      description: 'Locked 2026 IB',
      lines: oldIBLines,
    })
    await getPool().query(
      `UPDATE public.fiscal_periods
          SET opening_balance_entry_id = $1,
              opening_balances_set = true,
              locked_at = now()
        WHERE id = $2`,
      [old2026IBId, period2026Id],
    )
    const before = await getPool().query<{ count: string }>(
      `SELECT count(*)::text AS count FROM public.journal_entries WHERE company_id = $1`,
      [companyId],
    )

    const result = await resyncNextPeriodOpeningBalance(
      makePgSupabase(userId),
      companyId,
      userId,
      '2025-12-31',
      closingBalances(),
      new Map([['1930', '1930'], ['2010', '2010']]),
    )

    expect(result).toEqual({
      resynced: false,
      reason: 'next_period_locked',
      nextPeriodName: '2026',
    })
    expect(replaceOpeningBalanceEntry).not.toHaveBeenCalled()

    const after = await getPool().query<{
      opening_balance_entry_id: string | null
      count: string
    }>(
      `SELECT fp.opening_balance_entry_id,
              (SELECT count(*)::text FROM public.journal_entries WHERE company_id = $1) AS count
         FROM public.fiscal_periods fp
        WHERE fp.id = $2`,
      [companyId, period2026Id],
    )
    expect(after.rows[0]).toEqual({
      opening_balance_entry_id: old2026IBId,
      count: before.rows[0]!.count,
    })
  })
})