MattssonandClaude Fable 5
6782da3e9e
Add an automatic excess-depreciation calculator for machinery and equipment under IL 18 kap: 30-rule and 20-rule residuals (fiscal-period aware for short and long years), ledger vs asset-register reconciliation, fail-closed blocking states, and a signed proposal that books via the dispositions flow (8853/2153). Releases of an over-target reserve are mandatory and not overridable; increases are optional and capped server-side. Fixes #323 Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
377 lines
14 KiB
TypeScript
377 lines
14 KiB
TypeScript
/**
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* K3 framework integration test for the dispositions builder.
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*
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* Verifies that:
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* - K3 companies get an `uppskjuten_skatt` proposal at the end of the chain.
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* - K2 companies (the default) do NOT receive that proposal.
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* - The latent tax amount equals 20.6 % × projected closing 21xx − current
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* 2240 balance.
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*
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* Mocks generateIncomeStatement and generateTrialBalance directly so the
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* test can drive numeric inputs without touching the database.
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*/
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import { describe, it, expect, vi, beforeEach } from 'vitest'
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vi.mock('@/lib/reports/income-statement', () => ({
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generateIncomeStatement: vi.fn(),
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}))
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vi.mock('@/lib/reports/trial-balance', () => ({
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generateTrialBalance: vi.fn(),
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}))
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vi.mock('@/lib/bokslut/reserves/overavskrivningar-calculator', () => ({
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calculateOveravskrivningar: vi.fn(),
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}))
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import { buildDispositionsProposal } from '../dispositions-proposal-builder'
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import { generateIncomeStatement } from '@/lib/reports/income-statement'
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import { generateTrialBalance } from '@/lib/reports/trial-balance'
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import { calculateOveravskrivningar } from '@/lib/bokslut/reserves/overavskrivningar-calculator'
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interface ChainableMock {
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from: ReturnType<typeof vi.fn>
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}
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function makeSupabase(opts: {
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entityType: 'aktiebolag' | 'enskild_firma'
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accountingFramework: 'k2' | 'k3' | null
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periodEnd?: string
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/** Existing periodiseringsfond rows the builder queries. */
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periodiseringsfondRows?: Array<{ account_number: string; cohort_year: number; balance: number; must_return_this_year: boolean }>
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}): ChainableMock {
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const periodEnd = opts.periodEnd ?? '2026-12-31'
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// The builder makes several .from(...) queries. We respond per-table.
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const from = vi.fn((table: string) => {
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if (table === 'fiscal_periods') {
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return {
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select: () => ({
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eq: () => ({
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eq: () => ({
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// The builder's own period read.
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single: () =>
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Promise.resolve({
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data: {
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id: 'fp1',
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name: '2026',
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period_start: '2026-01-01',
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period_end: periodEnd,
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},
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error: null,
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}),
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// sumPostedYearEndDispositions reads closing_entry_id with
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// .eq('id').eq('company_id').maybeSingle() to exclude the final
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// bokslutsverifikation from the add-back (#1051).
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maybeSingle: () =>
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Promise.resolve({ data: { closing_entry_id: null }, error: null }),
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}),
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}),
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}),
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}
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}
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if (table === 'company_settings') {
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return {
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select: () => ({
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eq: () => ({
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maybeSingle: () =>
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Promise.resolve({
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data: { entity_type: opts.entityType },
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error: null,
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}),
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}),
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}),
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}
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}
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if (table === 'companies') {
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return {
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select: () => ({
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eq: () => ({
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maybeSingle: () =>
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Promise.resolve({
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data: { accounting_framework: opts.accountingFramework },
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error: null,
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}),
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}),
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}),
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}
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}
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if (table === 'journal_entry_lines') {
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// Used by listExistingPeriodiseringsfonder and calculateSarskildLoneskatt.
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// We return either the test-supplied periodiseringsfond rows (when the
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// builder is walking 21xx) or an empty SLP result.
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const rows = opts.periodiseringsfondRows
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? opts.periodiseringsfondRows.flatMap((f) => [
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{
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account_number: f.account_number,
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credit_amount: f.balance,
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debit_amount: 0,
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entry_date: `${f.cohort_year}-12-31`,
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journal_entries: { entry_date: `${f.cohort_year}-12-31`, status: 'posted' },
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},
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])
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: []
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return {
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select: () => {
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// Make the chainable builder resolve to { data: rows, error: null }
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const result: { data: typeof rows; error: null } = { data: rows, error: null }
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const handler: ProxyHandler<object> = {
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get(_t, prop) {
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if (prop === 'then') {
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return (resolve: (v: unknown) => void) => resolve(result)
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}
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return () => new Proxy({}, handler)
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},
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}
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return new Proxy({}, handler)
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},
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}
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}
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// Catch-all chainable that resolves to empty.
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const handler: ProxyHandler<object> = {
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get(_t, prop) {
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if (prop === 'then') {
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return (resolve: (v: unknown) => void) =>
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resolve({ data: null, error: null })
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}
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return () => new Proxy({}, handler)
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},
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}
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return new Proxy({}, handler)
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})
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return { from } as ChainableMock
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}
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beforeEach(() => {
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vi.clearAllMocks()
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vi.mocked(calculateOveravskrivningar).mockResolvedValue({
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status: 'not_applicable',
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proposal: null,
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warning: null,
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currentReserve: 0,
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currentPeriodChange: 0,
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targetReserve: 0,
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maximumSignedChange: 0,
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})
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// Zero result so the builder doesn't propose a new avsättning: keeps the
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// 21xx balance stable at the trial-balance value, which makes the latent
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// tax math testable in isolation.
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vi.mocked(generateIncomeStatement).mockResolvedValue({
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net_result: 0,
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} as Awaited<ReturnType<typeof generateIncomeStatement>>)
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vi.mocked(generateTrialBalance).mockResolvedValue({
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rows: [
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// 100 000 in periodiseringsfond → 20 600 latent tax target.
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{
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account_number: '2125',
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account_name: 'Periodiseringsfond 2025',
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account_class: 2,
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closing_credit: 100_000,
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closing_debit: 0,
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opening_credit: 0,
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opening_debit: 0,
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period_credit: 100_000,
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period_debit: 0,
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},
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// No existing 2240 balance.
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],
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totalDebit: 0,
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totalCredit: 100_000,
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isBalanced: false,
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} as unknown as Awaited<ReturnType<typeof generateTrialBalance>>)
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})
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describe('buildDispositionsProposal: K3 framework', () => {
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it('appends an uppskjuten_skatt proposal for K3 aktiebolag', async () => {
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const supabase = makeSupabase({ entityType: 'aktiebolag', accountingFramework: 'k3' })
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const result = await buildDispositionsProposal(
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supabase as unknown as Parameters<typeof buildDispositionsProposal>[0],
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'co',
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'fp1',
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)
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expect(result.entityType).toBe('aktiebolag')
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const latentTax = result.proposals.find((p) => p.kind === 'uppskjuten_skatt')
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expect(latentTax).toBeDefined()
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expect(latentTax!.amount).toBe(20_600)
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expect(latentTax!.lines).toHaveLength(2)
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// Liability increased → debit 8940 / credit 2240.
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const debit = latentTax!.lines.find((l) => l.account_number === '8940')!
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const credit = latentTax!.lines.find((l) => l.account_number === '2240')!
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expect(debit.debit_amount).toBe(20_600)
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expect(credit.credit_amount).toBe(20_600)
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})
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it('computes bolagsskatt on the result AFTER the periodiseringsfond avsättning', async () => {
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// Regression (customer report): the preview computed bolagsskatt on the
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// pre-disposition net result, ignoring the avsättning it proposes in the
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// same snapshot: so the previewed/agent-facing tax was too high and
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// diverged from ÅR/INK2. With a 1,000,000 result and no existing fonder:
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// avsättning = 25 % × 1,000,000 = 250,000
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// skattem. res = 1,000,000 − 250,000 = 750,000
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// bolagsskatt = 20.6 % × 750,000 = 154,500 (NOT 206,000)
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vi.mocked(generateIncomeStatement).mockResolvedValue({
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net_result: 1_000_000,
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} as Awaited<ReturnType<typeof generateIncomeStatement>>)
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const supabase = makeSupabase({ entityType: 'aktiebolag', accountingFramework: 'k2' })
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const result = await buildDispositionsProposal(
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supabase as unknown as Parameters<typeof buildDispositionsProposal>[0],
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'co',
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'fp1',
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)
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const avsattning = result.proposals.find((p) => p.kind === 'periodiseringsfond_avsattning')
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const bolagsskatt = result.proposals.find((p) => p.kind === 'bolagsskatt')
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expect(avsattning?.amount).toBe(250_000)
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expect(bolagsskatt?.amount).toBe(154_500)
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})
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it('includes excess depreciation in the periodiseringsfond and tax bases', async () => {
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vi.mocked(generateIncomeStatement).mockResolvedValue({
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net_result: 1_000_000,
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} as Awaited<ReturnType<typeof generateIncomeStatement>>)
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vi.mocked(calculateOveravskrivningar).mockResolvedValue({
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status: 'ready',
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proposal: {
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kind: 'overavskrivningar',
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label: 'Överavskrivningar',
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description: 'Skillnad mellan bokförd och skattemässig avskrivning.',
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amount: 100_000,
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signedAmount: 100_000,
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lines: [
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{ account_number: '8853', debit_amount: 100_000, credit_amount: 0 },
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{ account_number: '2153', debit_amount: 0, credit_amount: 100_000 },
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],
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warnings: [],
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},
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warning: null,
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currentReserve: 0,
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currentPeriodChange: 0,
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targetReserve: 100_000,
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maximumSignedChange: 100_000,
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})
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const supabase = makeSupabase({ entityType: 'aktiebolag', accountingFramework: 'k2' })
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const result = await buildDispositionsProposal(
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supabase as unknown as Parameters<typeof buildDispositionsProposal>[0],
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'co',
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'fp1',
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)
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const avsattning = result.proposals.find((p) => p.kind === 'periodiseringsfond_avsattning')
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const bolagsskatt = result.proposals.find((p) => p.kind === 'bolagsskatt')
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expect(avsattning?.amount).toBe(225_000)
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expect(bolagsskatt?.amount).toBe(139_050)
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})
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it('includes a pending 2153 increase in the K3 latent tax proposal', async () => {
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vi.mocked(calculateOveravskrivningar).mockResolvedValue({
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status: 'ready',
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proposal: {
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kind: 'overavskrivningar',
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label: 'Överavskrivningar',
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description: 'Skillnad mellan bokförd och skattemässig avskrivning.',
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amount: 10_000,
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signedAmount: 10_000,
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lines: [
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{ account_number: '8853', debit_amount: 10_000, credit_amount: 0 },
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{ account_number: '2153', debit_amount: 0, credit_amount: 10_000 },
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],
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warnings: [],
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},
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warning: null,
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currentReserve: 0,
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currentPeriodChange: 0,
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targetReserve: 10_000,
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maximumSignedChange: 10_000,
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})
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const supabase = makeSupabase({ entityType: 'aktiebolag', accountingFramework: 'k3' })
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const result = await buildDispositionsProposal(
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supabase as unknown as Parameters<typeof buildDispositionsProposal>[0],
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'co',
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'fp1',
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)
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const latentTax = result.proposals.find((p) => p.kind === 'uppskjuten_skatt')
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expect(latentTax?.amount).toBe(22_660)
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expect(latentTax?.computation).toEqual(
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expect.objectContaining({ untaxedReserves: 110_000, target2240: 22_660 }),
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)
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})
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it('does NOT add an uppskjuten_skatt proposal for K2 aktiebolag', async () => {
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const supabase = makeSupabase({ entityType: 'aktiebolag', accountingFramework: 'k2' })
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const result = await buildDispositionsProposal(
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supabase as unknown as Parameters<typeof buildDispositionsProposal>[0],
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'co',
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'fp1',
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)
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expect(result.entityType).toBe('aktiebolag')
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expect(result.proposals.find((p) => p.kind === 'uppskjuten_skatt')).toBeUndefined()
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})
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it('defaults to K2 when accounting_framework is null on the company row', async () => {
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const supabase = makeSupabase({ entityType: 'aktiebolag', accountingFramework: null })
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const result = await buildDispositionsProposal(
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supabase as unknown as Parameters<typeof buildDispositionsProposal>[0],
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'co',
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'fp1',
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)
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expect(result.proposals.find((p) => p.kind === 'uppskjuten_skatt')).toBeUndefined()
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})
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it('does NOT add an uppskjuten_skatt proposal for enskild firma even if mislabelled K3', async () => {
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// EF should never carry K3 (validation rejects it on the API side), but if
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// somehow set the EF branch returns early with an empty proposal list.
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const supabase = makeSupabase({ entityType: 'enskild_firma', accountingFramework: 'k3' })
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const result = await buildDispositionsProposal(
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supabase as unknown as Parameters<typeof buildDispositionsProposal>[0],
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'co',
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'fp1',
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)
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expect(result.entityType).toBe('enskild_firma')
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expect(result.proposals).toEqual([])
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})
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it('skips uppskjuten_skatt when 2240 already matches target (no change)', async () => {
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// Bump 2240 to exactly 20 600 so the delta is zero: calculator should
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// return null and the builder skip the proposal entirely.
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vi.mocked(generateTrialBalance).mockResolvedValue({
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rows: [
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{
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account_number: '2125',
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account_name: 'Periodiseringsfond 2025',
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account_class: 2,
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closing_credit: 100_000,
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closing_debit: 0,
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opening_credit: 0,
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opening_debit: 0,
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period_credit: 100_000,
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period_debit: 0,
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},
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{
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account_number: '2240',
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account_name: 'Avsättningar för uppskjutna skatter',
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account_class: 2,
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closing_credit: 20_600,
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closing_debit: 0,
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opening_credit: 20_600,
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opening_debit: 0,
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period_credit: 0,
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period_debit: 0,
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},
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],
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totalDebit: 0,
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totalCredit: 120_600,
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isBalanced: false,
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} as unknown as Awaited<ReturnType<typeof generateTrialBalance>>)
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const supabase = makeSupabase({ entityType: 'aktiebolag', accountingFramework: 'k3' })
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const result = await buildDispositionsProposal(
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supabase as unknown as Parameters<typeof buildDispositionsProposal>[0],
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'co',
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'fp1',
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)
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expect(result.proposals.find((p) => p.kind === 'uppskjuten_skatt')).toBeUndefined()
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})
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})
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