Files
accounted/app/api/reports/income-statement/pdf/route.ts
T
Mattsson e11f70b347 Bug/gh issues fiz (#1103)
* refactor: optimize page loading and data fetching

* fix: resolve recurring production runtime errors

* feat: add MCP company and customer updates

* fix: handle year-end tax adjustments

* feat: harden annual report compliance

* fix: expand invoice logo and font support

* fix: sanitize API route error responses

* fix: sanitize user-facing error messages

* feat: persist onboarding and tax assessment notices

* fix: reduce cloud backup audit churn

* feat: refine invoice editor layout

* fix: show saved tax adjustments in INK2

* fix: complete annual report API mappings

* docs: record operational safeguards and decisions

* fix: harden annual report review findings

* fix: adjust column span for description based on VAT registration

* New css class name
2026-07-21 23:00:15 +02:00

228 lines
8.7 KiB
TypeScript

import { NextResponse } from 'next/server'
import { renderToBuffer } from '@react-pdf/renderer'
import { generateIncomeStatement } from '@/lib/reports/income-statement'
import { FinancialStatementPDF, type FinancialStatementGroup, type FinancialStatementSection, type FinancialStatementSummaryRow } from '@/lib/reports/financial-statement-pdf-template'
import { withRouteContext } from '@/lib/api/with-route-context'
import { parseReportDateRange } from '@/lib/reports/date-range'
import type { CompanySettings } from '@/types'
import { parseDimensionFilterParams, dimensionFilterDisclosure, dimensionFilterFileSuffix } from '@/lib/reports/dimension-filter'
import { getErrorMessage as getUserErrorMessage } from '@/lib/errors/get-error-message'
// K2/K3 uppställningsform (ÅRL bilaga 2, kostnadsslagsindelad) splits class 8
// into three named blocks with subtotals:
// 80-84 → Finansiella poster (followed by "Resultat efter finansiella poster")
// 88 → Bokslutsdispositioner
// 89 → Skatt på årets resultat
// The generator lumps these together under financial_sections, so we split
// here by the first row's account prefix.
const FINANSIELLA_POSTER_PREFIXES = ['80', '81', '82', '83', '84']
const BOKSLUTSDISPOSITIONER_PREFIXES = ['88']
const SKATT_PREFIXES = ['89']
const KNOWN_CLASS_8_PREFIXES = [
...FINANSIELLA_POSTER_PREFIXES,
...BOKSLUTSDISPOSITIONER_PREFIXES,
...SKATT_PREFIXES,
]
function sectionPrefix(section: FinancialStatementSection, prefixes: string[]): boolean {
if (section.rows.length === 0) return false
const acc = section.rows[0].account_number
return prefixes.some((p) => acc.startsWith(p))
}
export const GET = withRouteContext('report.income_statement.pdf', async (request, { supabase, companyId }) => {
const { searchParams } = new URL(request.url)
const periodId = searchParams.get('period_id')
if (!periodId) {
return NextResponse.json({ error: 'period_id is required' }, { status: 400 })
}
const [{ data: period }, { data: companyRow }] = await Promise.all([
supabase
.from('fiscal_periods')
.select('period_start, period_end')
.eq('id', periodId)
.eq('company_id', companyId)
.single(),
supabase
.from('company_settings')
.select('*')
.eq('company_id', companyId)
.single(),
])
if (!companyRow) {
return NextResponse.json({ error: 'Företagsinställningar saknas' }, { status: 404 })
}
// An identifiable period is part of räkenskapsinformation (BFL 7 kap). Refuse
// to render a PDF that can't be archived with the period it refers to.
if (!period) {
return NextResponse.json(
{ error: 'Räkenskapsperioden kunde inte läsas. Välj en befintlig period innan du genererar PDF.' },
{ status: 400 }
)
}
const parsedRange = parseReportDateRange(searchParams, period)
if (!parsedRange.ok) {
return NextResponse.json({ error: parsedRange.error }, { status: 400 })
}
const range = parsedRange.range
const effectiveStart = range.fromDate ?? period.period_start
const effectiveEnd = range.toDate ?? period.period_end
const dimFilter = parseDimensionFilterParams(searchParams)
if (!dimFilter.ok) {
return NextResponse.json({ error: dimFilter.error }, { status: 400 })
}
try {
const report = await generateIncomeStatement(supabase, companyId, periodId, {
...range,
dimensions: dimFilter.dimensions,
})
report.period = { start: effectiveStart, end: effectiveEnd }
const operatingResult = Math.round((report.total_revenue - report.total_expenses) * 100) / 100
// Split class 8 into its three K2/K3 blocks plus a catch-all for any
// prefix the generator emits but we haven't explicitly mapped. If a future
// generator change adds sections for 85/86/87 or similar, this keeps them
// visible and arithmetically accounted for rather than silently dropped.
const finansiellaPosterSections = report.financial_sections.filter((s) =>
sectionPrefix(s, FINANSIELLA_POSTER_PREFIXES),
)
const bokslutsdispositionerSections = report.financial_sections.filter((s) =>
sectionPrefix(s, BOKSLUTSDISPOSITIONER_PREFIXES),
)
const skattSections = report.financial_sections.filter((s) =>
sectionPrefix(s, SKATT_PREFIXES),
)
const ovrigaFinansiellaPosterSections = report.financial_sections.filter(
(s) => !sectionPrefix(s, KNOWN_CLASS_8_PREFIXES),
)
const totalFinansiellaPoster = Math.round(
finansiellaPosterSections.reduce((sum, s) => sum + s.subtotal, 0) * 100,
) / 100
const totalBokslutsdispositioner = Math.round(
bokslutsdispositionerSections.reduce((sum, s) => sum + s.subtotal, 0) * 100,
) / 100
const totalSkatt = Math.round(
skattSections.reduce((sum, s) => sum + s.subtotal, 0) * 100,
) / 100
const totalOvrigaFinansiellaPoster = Math.round(
ovrigaFinansiellaPosterSections.reduce((sum, s) => sum + s.subtotal, 0) * 100,
) / 100
// Catch-all is treated as part of "finansiella poster" for the subtotal:
// 85-87 accounts in BAS are financial-adjacent (not tax, not bokslut).
const resultatEfterFinansiellaPoster = Math.round(
(operatingResult + totalFinansiellaPoster + totalOvrigaFinansiellaPoster) * 100,
) / 100
const groups: FinancialStatementGroup[] = [
{
heading: 'Rörelseintäkter',
sections: report.revenue_sections,
totalLabel: 'Summa rörelseintäkter',
total: report.total_revenue,
},
{
heading: 'Rörelsekostnader',
sections: report.expense_sections,
totalLabel: 'Summa rörelsekostnader',
total: report.total_expenses,
negate: true,
},
]
if (finansiellaPosterSections.length > 0) {
groups.push({
heading: 'Finansiella poster',
sections: finansiellaPosterSections,
totalLabel: 'Summa finansiella poster',
total: totalFinansiellaPoster,
})
}
if (ovrigaFinansiellaPosterSections.length > 0) {
groups.push({
heading: 'Övriga finansiella poster',
sections: ovrigaFinansiellaPosterSections,
totalLabel: 'Summa övriga finansiella poster',
total: totalOvrigaFinansiellaPoster,
})
}
if (bokslutsdispositionerSections.length > 0) {
groups.push({
heading: 'Bokslutsdispositioner',
sections: bokslutsdispositionerSections,
totalLabel: 'Summa bokslutsdispositioner',
total: totalBokslutsdispositioner,
})
}
if (skattSections.length > 0) {
groups.push({
heading: 'Skatter',
sections: skattSections,
totalLabel: 'Summa skatter',
total: totalSkatt,
})
}
// K2/K3 uppställningsform (ÅRL bilaga 2) summary structure:
// Rörelseresultat
// Resultat efter finansiella poster (only if finansiella poster present)
// Bokslutsdispositioner (only if present)
// Skatt på årets resultat (always, so the reader can verify the tax calc)
// Årets resultat
const summary: FinancialStatementSummaryRow[] = [
{ label: 'Rörelseresultat', amount: operatingResult },
]
if (
finansiellaPosterSections.length > 0 ||
ovrigaFinansiellaPosterSections.length > 0
) {
summary.push({
label: 'Resultat efter finansiella poster',
amount: resultatEfterFinansiellaPoster,
})
}
if (bokslutsdispositionerSections.length > 0) {
summary.push({ label: 'Bokslutsdispositioner', amount: totalBokslutsdispositioner })
}
summary.push({ label: 'Skatt på årets resultat', amount: totalSkatt })
summary.push({ label: 'Årets resultat', amount: report.net_result, emphasis: true })
const pdfBuffer = await renderToBuffer(
FinancialStatementPDF({
// Partial-view disclosure in the document title (BFNAR 2013:2).
title: dimensionFilterDisclosure(dimFilter.dimensions)
? `Resultaträkning: ${dimensionFilterDisclosure(dimFilter.dimensions)}`
: 'Resultaträkning',
groups,
summary,
period: report.period,
company: companyRow as CompanySettings,
generatedAt: new Date().toISOString(),
})
)
// "-utkast" suffix keeps the draft status visible even after the file
// leaves the browser: complements the in-document ÅRL 2:7 disclaimer.
const filename = `resultatrakning${dimensionFilterFileSuffix(dimFilter.dimensions)}-${report.period.start}--${report.period.end}-utkast.pdf`
return new Response(new Uint8Array(pdfBuffer), {
headers: {
'Content-Type': 'application/pdf',
'Content-Disposition': `attachment; filename="${filename}"`,
},
})
} catch (err) {
return NextResponse.json(
{ error: err instanceof Error ? getUserErrorMessage(err) : 'Kunde inte generera resultaträkning' },
{ status: 500 }
)
}
})