Files
accounted/app/api/assets/[id]/route.ts
T
MattssonandClaude Fable 5 5ca64bde30 feat(bokslut): IL 18 kap pooled tax depreciation with method election (#1393)
* feat(bokslut): IL 18 kap pooled tax depreciation with method election

Rakenskapsenlig (huvudregel 30 / kompletteringsregel 20) and restvarde 25
as a company-level annual pool separate from per-asset book depreciation.
Method election persisted with immutable snapshots and book-conformity
confirmation for rakenskapsenlig.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* chore(db): move tax depreciation migrations to coordinated versions

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(bokslut): keep tax depreciation view loadable when a saved election goes stale

A predecessor's changed closing value can push a saved elected deduction
above the new statutory maximum; the view now falls back to the statutory
recomputation so the snapshot is flagged stale instead of crashing.
Ratchet naive-ore-round baseline down by 3.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(bokslut): resolve tax-depreciation period selects statically

The no-phantom-columns guard counts every select it cannot resolve
toward a hard ceiling, and the PERIOD_COLUMNS join pushed the repo
4 over (364 > 360). Inline the literal column list at the four call
sites so the guard verifies these columns instead of skipping them.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(bokslut): address review findings on tax depreciation election

- DepreciationPanel: gate the saving flag on a dedicated save sequence
  so a successful save (which refreshes the view and bumps the request
  version) no longer leaves the card permanently busy
- computeTaxDepreciation: refuse kompletteringsregel_20 with a positive
  basis and no acquisition cohorts instead of degenerating to a full
  write-off the cohort evidence does not support (IL 18 kap. 17 §)
- migration 227000: judge the asset-method guards on NEW.disposed_at so
  reversing a disposal cannot reactivate a grandfathered non-linear row
- migration 227200: require snapshot column completeness in the CHECK;
  SQL NULL semantics let partially populated snapshots pass the pure
  arithmetic comparisons
- depreciation route: use the string issue code 'custom' like the rest
  of the codebase instead of the Zod 3 compat enum

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-08-04 11:43:58 +02:00

140 lines
5.3 KiB
TypeScript

import { NextResponse } from 'next/server'
import { z } from 'zod'
import { withRouteContext } from '@/lib/api/with-route-context'
import { errorResponse } from '@/lib/errors/get-structured-error'
import { validateBody } from '@/lib/api/validate'
import { K3ComponentSchema } from '@/lib/api/schemas'
import { getAsset, updateAsset } from '@/lib/bokslut/assets/asset-service'
import { validateComponents } from '@/lib/bokslut/assets/k3-components'
import type { AssetCategory, WritableDepreciationMethod } from '@/types'
const ASSET_CATEGORIES: readonly AssetCategory[] = [
'immaterial',
'building',
'land_improvement',
'machinery',
'equipment',
'vehicle',
'computer',
'other_tangible',
] as const
const DEPRECIATION_METHODS: readonly WritableDepreciationMethod[] = [
'linear',
] as const
const UpdateAssetSchema = z
.object({
name: z.string().min(1).optional(),
notes: z.string().nullable().optional(),
// Acquisition-basis corrections. The service (updateAsset) only permits
// these while the asset is neither disposed nor depreciated, returning
// ASSET_CORRECTION_BLOCKED (409) otherwise: they redefine the
// depreciation basis, so a post-posting change must go through storno.
category: z
.enum(ASSET_CATEGORIES as unknown as [AssetCategory, ...AssetCategory[]])
.optional(),
acquisition_date: z.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional(),
acquisition_cost: z.number().positive().optional(),
salvage_value: z.number().nonnegative().optional(),
useful_life_months: z.number().int().positive().optional(),
depreciation_method: z
.enum(DEPRECIATION_METHODS as unknown as [
WritableDepreciationMethod,
...WritableDepreciationMethod[],
])
.optional(),
restvarde_target: z.null().optional(),
bas_asset_account: z.string().regex(/^\d{4}$/).optional(),
bas_accumulated_account: z.string().regex(/^\d{4}$/).optional(),
bas_expense_account: z.string().regex(/^\d{4}$/).optional(),
// K3 component depreciation. Accepting `null` lets the caller clear an
// existing breakdown (the engine then falls back to depreciation_method).
// Per-component validation runs whenever the field is set to a non-null
// value; the cross-sum check needs the asset's acquisition_cost so it runs
// in the PATCH handler below, which can read the existing row.
k3_components: z.array(K3ComponentSchema).nullable().optional(),
})
export const GET = withRouteContext(
'assets.get',
async (_request, ctx, { params }: { params: Promise<{ id: string }> }) => {
const { id } = await params
const { supabase, companyId, log, requestId } = ctx
try {
const asset = await getAsset(supabase, companyId, id)
if (!asset) {
return NextResponse.json({ error: { code: 'ASSET_NOT_FOUND' } }, { status: 404 })
}
return NextResponse.json({ data: asset })
} catch (err) {
return errorResponse(err, log, { requestId })
}
},
)
export const PATCH = withRouteContext(
'assets.update',
async (request, ctx, { params }: { params: Promise<{ id: string }> }) => {
const { id } = await params
const { supabase, companyId, log, requestId } = ctx
const validation = await validateBody(request, UpdateAssetSchema)
if (!validation.success) return validation.response
// K3 component depreciation gating + cross-sum check.
// The Zod refinement cannot see the existing asset's acquisition_cost,
// so we do both the framework check and the sum validation here at
// route level before delegating to updateAsset().
if (validation.data.k3_components !== undefined && validation.data.k3_components !== null) {
const [{ data: company }, existing] = await Promise.all([
supabase
.from('companies')
.select('accounting_framework')
.eq('id', companyId)
.single(),
getAsset(supabase, companyId, id),
])
if (!company || company.accounting_framework !== 'k3') {
return NextResponse.json(
{
error: {
code: 'K3_REQUIRED_FOR_COMPONENTS',
message: 'Komponentuppdelning (k3_components) kräver att företaget tillämpar K3 (BFNAR 2012:1).',
},
},
{ status: 422 },
)
}
if (!existing) {
return NextResponse.json({ error: { code: 'ASSET_NOT_FOUND' } }, { status: 404 })
}
// Validate against the cost that will be in effect after this PATCH —
// a body that changes acquisition_cost and k3_components together must
// sum to the NEW cost, not the stored one.
const { errors } = validateComponents({
acquisition_cost: validation.data.acquisition_cost ?? Number(existing.acquisition_cost),
k3_components: validation.data.k3_components,
})
if (errors.length > 0) {
return NextResponse.json(
{
error: {
code: 'INVALID_K3_COMPONENTS',
message: errors.join(' '),
},
},
{ status: 400 },
)
}
}
try {
const asset = await updateAsset(supabase, companyId, id, validation.data)
return NextResponse.json({ data: asset })
} catch (err) {
return errorResponse(err, log, { requestId })
}
},
{ requireWrite: true },
)