MattssonandClaude Fable 5
cb3ef45f14
* feat(assets): atomic asset disposal workflow (avyttring, utrangering, verksamhetsoverlatelse) Disposal books depreciation to the disposal date, clears cost and accumulated depreciation, books gain (3973) or loss (7973), applies output VAT on third-party sales, honors the ML 5 kap. 38 § verksamhetsoverlatelse exemption, and recalculates ML 15 kap. jamkning server-side from tax years and original input VAT. The voucher, the disposal-date depreciation schedule and the immutable register state commit in one dedicated commit_asset_disposal RPC transaction that delegates voucher numbering to commit_journal_entry. Fixes #325 Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(assets): harden disposal per review and pg-real findings - commit_asset_disposal now uses the NULL-safe caller_is_company_member() guard (tenant-guard ratchet) and passes the allowed 'user_accept' commit_method instead of the unlisted 'asset_disposal' value - disposal metadata invariants validated in the RPC (non-negative proceeds/VAT, VAT requires a treatment, VAT <= gross, scrap carries no proceeds) since the RPC is independently callable - new FK and CHECK constraints added NOT VALID + VALIDATE CONSTRAINT so the migration never blocks writes on the hot journal_entries table - disposeAsset paginates fiscal periods and depreciation schedules with fetchAllRows; jamkning_remaining_years keeps a valid 0 (?? not ||) - engine imports shared AssetDisposalType/AssetJamkningDirection/ VatTreatment unions; post-commit reload retries once and logs before surfacing, so a transient read cannot masquerade as a failed disposal - dispose page parses Swedish-formatted amounts (125 000,50) and blocks submission on unparseable proceeds - assets pg tests write disposal attributes in the disposal transition itself and gain a regression test that the register is frozen after Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
117 lines
3.5 KiB
TypeScript
117 lines
3.5 KiB
TypeScript
import { describe, expect, it } from 'vitest'
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import { assessJamkning, assessJamkningEligibility } from '../jamkning'
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describe('assessJamkningEligibility', () => {
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it('counts the acquisition and disposal tax years for movable property', () => {
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expect(
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assessJamkningEligibility({
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acquisitionDate: '2023-11-30',
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disposalDate: '2026-01-02',
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category: 'equipment',
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}),
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).toMatchObject({ totalYears: 5, elapsedYears: 3, remainingYears: 2 })
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})
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it('uses ten years and the higher threshold for real property', () => {
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expect(
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assessJamkningEligibility({
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acquisitionDate: '2023-01-01',
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disposalDate: '2026-12-31',
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basAssetAccount: '1110',
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}),
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).toMatchObject({ totalYears: 10, remainingYears: 7, threshold: 100_000 })
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})
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})
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describe('assessJamkning', () => {
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it('calculates a positive adjustment from total original VAT', () => {
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const result = assessJamkning({
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acquisitionDate: '2023-01-01',
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disposalDate: '2025-06-30',
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category: 'equipment',
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originalInputVat: 100_000,
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originalDeductionPercent: 40,
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disposalType: 'sale',
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vatTreatment: 'standard_25',
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netProceeds: 1_000_000,
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})
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expect(result).toMatchObject({
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direction: 'increase',
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remainingYears: 3,
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amount: 36_000,
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capped: false,
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})
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})
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it('caps positive movable-property adjustment at 25 percent of net proceeds', () => {
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const result = assessJamkning({
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acquisitionDate: '2025-01-01',
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disposalDate: '2025-12-31',
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category: 'equipment',
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originalInputVat: 100_000,
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originalDeductionPercent: 0,
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disposalType: 'sale',
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vatTreatment: 'standard_25',
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netProceeds: 40_000,
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})
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expect(result).toMatchObject({ direction: 'increase', amount: 10_000, capped: true })
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})
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it('calculates a negative adjustment for an exempt sale', () => {
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const result = assessJamkning({
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acquisitionDate: '2024-01-01',
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disposalDate: '2026-01-01',
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category: 'machinery',
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originalInputVat: 75_000,
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originalDeductionPercent: 100,
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disposalType: 'sale',
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vatTreatment: 'exempt',
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netProceeds: 200_000,
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})
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expect(result).toMatchObject({ direction: 'decrease', remainingYears: 3, amount: 45_000 })
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})
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it('does not adjust below the investment-good threshold', () => {
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expect(
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assessJamkning({
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acquisitionDate: '2026-01-01',
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disposalDate: '2026-06-30',
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category: 'equipment',
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originalInputVat: 49_999,
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originalDeductionPercent: 100,
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disposalType: 'sale',
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vatTreatment: 'exempt',
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}),
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).toMatchObject({ direction: 'none', amount: 0, reason: 'below_threshold' })
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})
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it('transfers the obligation in a qualifying business transfer', () => {
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expect(
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assessJamkning({
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acquisitionDate: '2026-01-01',
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disposalDate: '2026-06-30',
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category: 'equipment',
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originalInputVat: 50_000,
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originalDeductionPercent: 100,
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disposalType: 'business_transfer',
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}),
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).toMatchObject({ direction: 'transferred', amount: 0, reason: 'transferred' })
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})
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it('does not adjust a scrapped asset', () => {
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expect(
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assessJamkning({
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acquisitionDate: '2026-01-01',
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disposalDate: '2026-06-30',
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category: 'equipment',
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originalInputVat: 50_000,
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originalDeductionPercent: 100,
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disposalType: 'scrap',
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}),
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).toMatchObject({ direction: 'none', amount: 0, reason: 'scrap' })
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})
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})
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