* fix(settings): explain why account deletion is blocked The delete-account button was disabled while the user still owned companies, but the reason only lived behind the "?" on the blocker row, so the greyed-out button read as broken. Surface it as one visible attn sentence directly under the button, and point aria-describedby at it whenever the button is disabled, not only on a load error. Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com> * feat(enable-banking): share one PSD2 consent across a user's companies Connecting the same bank for a second company required a second BankID, and at SEB that new authorization silently revoked the first one. A user with four companies at one bank therefore signed four times a quarter and ended up with three dead feeds, each still rendering as "Aktiv" with a stale last_synced_at until someone pressed Synka. Prod says this is not one customer: every SEB customer holding connections in more than one company has had an earlier company stop syncing at the moment the next was authorized, most of them while the consent was still formally valid for weeks. The same measurement over other banks is far quieter, so the one-active-session-per-PSU limit is real and ASPSP-side. Enable Banking already supports the shape we want. POST /auth carries no account restriction, so a session covers every account the user ticked at the bank, and GET /accounts/{uid}/transactions takes no session id, so a second company can sync its own accounts from an existing session. bank_connections has no unique constraint on session_id, so this needs no migration. Adds lib/session-sharing.ts plus GET /reusable-sessions and POST /attach. When a live session in another of the user's companies still exposes accounts no company syncs, the settings panel offers to reuse it: the new row shares session_id and consent_expires, carries only the unclaimed accounts, and lands in pending_selection so the existing IBAN-aware account picker does the ledger mapping. Only the consent is shared; accounts, cash_accounts and transactions stay strictly per-company. Sharing a session changes three lifecycle paths, all handled here: - Disconnect and reconnect now refcount before revoking. A blind revoke would take down a sibling company's feed, which is the exact failure this removes. The count runs on a service-role client because RLS hides a sibling in a company the user has since left, and it fails closed: an uncertain count is treated as shared, since a lingering consent lapses on its own in 90 days while a wrongly revoked one kills a working feed. - A renewed consent fans out to every company sharing the old session, and re-points their account uids by IBAN. Several ASPSPs reissue uids on re-authorization, so carrying the session id alone would have left siblings calling retired uids and re-broken them every quarter. This is also why the superseded session_id is no longer nulled at /connect: the callback needs it. - The nightly probe runs once per distinct session and applies the verdict to every row holding it, and expiry mails are keyed per (user, session), so one dead consent is one probe and one mail rather than four of each. Only enabled cash_accounts rows count as claiming an IBAN. The callback mirrors every account in a consent, deselected ones included, so counting any row as a claim would leave nothing offerable once the first company connects. An account handed to a company also stops being offered while that company's picker is still open, closing the window where two companies could book the same physical account. Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com> * fix(ink2): read the resultaträkning from the pre-closing books INK2R summed journal entries raw, so it included the resultatavslut that zeroes every P&L account into 2099 at year-end. Nettoomsättning, kostnader, periodiseringsfond and skatt all came out as 0, which cascaded into INK2S 7650/7651 and the taxable result. INK2 is always filed after bokslut, so this was every real declaration, and nothing warned: with the P&L at zero the balance sheet still tied out. INK2R now reads two views of the same period. The balance sheet comes from the closed books so 7302 keeps arets resultat via 2099; the income statement comes from the pre-closing books via excludeFinalClosingEntry, which drops only fiscal_periods.closing_entry_id so skatt and bokslutsdispositioner stay on the form (7525, 7528). The equity adjustment is now conditional on a posted closing entry having moved the result into 2099. Second, independent bug: accounts were mapped by BAS number with no regard for the sign of the balance, so konto 1630 with a credit was reported as a negative fordran instead of a skatteskuld and konto 2641 with a debit was netted off the liabilities. The three sign-reclassification rules the K2 iXBRL mapper already had are extracted to lib/reports/sign-reclassification .ts and applied to INK2R too, so both statutory reports present the same balance sheet. Only the rule table is shared: k2-mapper keeps its sumOre arithmetic because the iXBRL path is ore-exact while INK2R truncates per SFL 22:1. NE-bilaga had the same empty-resultatrakning bug and gets the same fix. Adds the closed-period coverage that was missing: the old tests only exercised the mapping table against an open period, the one state in which the engine happened to work. Co-Authored-By: Claude Opus 5 <noreply@anthropic.com> * fix(reports): make the year-end closing decision explicit at every call site generateTrialBalance took two optional booleans, so a caller that never thought about the resultatavslut silently got 'include'. That is the wrong default for anything summing class 3-8: the closing verifikat posts the mirror image of every P&L account into 2099 inside the same period, so the report reads ZERO across the board while the balance sheet still ties out and nothing warns. The booleans are replaced by a required closingEntry: 'include' | 'exclude-final' | 'exclude-all-year-end' with no default, so the build fails until each call site decides. All 40 were audited individually; every one keeps its current behaviour except the two that were provably broken: - Resultatrapport read zero on every line for a closed year, in JSON, PDF and XLSX, and its prior-year comparison column read zero for anyone whose previous year was closed. - Resultat per projekt (dimension-pnl) had the same defect and must stay in lockstep with Resultatrapport to keep reconciling. Both now pass 'exclude-all-year-end', which keeps them agreeing with the formal Resultaträkning rather than pre-empting Stage 2 of #1051 (DECISIONS.md:632). Deliberately unchanged and recorded in DECISIONS.md: the KPI expense composition, which is blank for a closed year but cannot be fixed without a migration and a displayed-figure change, and getBookedBolagsskatt, whose contract is an open period and whose call chain already caused a too-high-tax customer bug once. Co-Authored-By: Claude Opus 5 <noreply@anthropic.com> * fix(vat): keep the resultatavslut out of the momsdeklaration The closing verifikat posts the mirror image of every P&L account into 2099 inside the same fiscal period. Revenue accounts drive rutor 05, 39 and 40, so any VAT period containing the fiscal-year end reported NEGATED turnover once the year was closed. get_vat_declaration_totals already excluded vat_settlement and opening_balance entries, but not this one. Reproduced read-only against production: for December of a closed year the December declaration reported ruta 39 = -794 734 kr. After the fix that period reports 0 and the January period carrying the real sale is unchanged at 794 734 kr. Keyed on fiscal_periods.closing_entry_id, not source_type = 'year_end': avskrivningar, periodiseringsfond and skatt share that source_type and must keep whatever VAT effect they carry. A reversed closing entry is retained together with its storno so the pair still nets to zero, the same predicate trial-balance.ts uses for closingEntry: 'exclude-final'. Migration applied to the staging branch only; prod gets it via merge. The pg test is written but has NOT been executed locally (no DATABASE_URL configured and no local Postgres), so CI is its first real run. Co-Authored-By: Claude Opus 5 <noreply@anthropic.com> * fix(kpi): keep the resultatavslut off the monthly chart The monthly income/expense chart summed every posted entry in the fiscal period. The closing verifikat posts the mirror image of every P&L account, so once a year was closed the fiscal-year-end month charted the whole year's revenue as negative income. Measured read-only on production: 28 companies across 34 month-rows. The worst case charted December income as -10 347 459,81 kr where the real figure is +12,88 kr. Other examples: -1 868 731 -> +128 730, -1 850 501 -> +431 709. Both paths are fixed together so they keep agreeing: the RPC's monthly section now joins the tb_ex_ye_entries CTE it already computes for tb_ex_year_end, and monthly-breakdown.ts (the dimension-filtered fallback and the MCP path) gains the matching source_type filter plus the storno/correction chain of REVERSED year-end entries, so an undone bokslut does not leave half a pair behind. Migration 20260723180000 had recorded the omission as deliberate, on the grounds that it mirrored the JS scan. It did, but the JS scan was wrong. Migration applied to the staging branch (function body identical; three comment lines differ from the committed file). Prod gets the file via merge. Co-Authored-By: Claude Opus 5 <noreply@anthropic.com> * test(reports): pin every statement generator against a closed fiscal year The per-generator suites all exercised an OPEN fiscal period, which is the one state in which a generator that forgets the resultatavslut happens to work. Declarations are filed AFTER bokslut, so the untested state was the only state that occurs in production. That is why the same defect could ship three times. Two new suites over one shared fixture (closed-year-fixture.ts, a synthetic closed AB with a resultatavslut, a credit 1630 and a debit 2641): closed-year-statements.test.ts enumerates the generators and asserts each reports the year's revenue rather than zero, plus its own bottom line. The table IS the checklist: a new report either appears in it or nothing stops it shipping with this bug. Verified by regressing income-statement back to closingEntry 'include', which fails 2 of its assertions. cross-surface-agreement.test.ts asserts the surfaces agree with each other, which is what every customer complaint actually was. INK2R and the K2 årsredovisning must produce the same årets resultat, the same fritt eget kapital, the same sign reclassifications and the same balance total. The operational family (Resultaträkning, Resultatrapport) must agree internally, and the gap BETWEEN the families is asserted explicitly as bokslutsdispositioner + skatt, so when Stage 2 of #1051 lands the test names the expectation to change instead of failing vaguely. Co-Authored-By: Claude Opus 5 <noreply@anthropic.com> * chore(guards): ratchet against new reports that scan the ledger directly A statement generator that aggregates journal_entry_lines itself has to remember, on its own, that the resultatavslut posts the mirror image of every P&L account into 2099 inside the same fiscal period. Three forgot, and each read ZERO revenue for a closed year while the balance sheet still tied out, so nothing warned. generateTrialBalance now requires an explicit closingEntry mode, which makes that decision a compile error. This guard is what keeps NEW reports on that path: any generator under lib/reports or lib/bokslut that reads journal_entry_lines and is not in the baseline set fails CI. Verified by adding a throwaway report, which the guard rejects by name. Voucher and line listings (general-ledger, journal-register, SIE export, reconciliation, diagnostics) are sanctioned: they show the ledger as posted and have no closingEntry decision to make. Four existing lib/bokslut files are grandfathered rather than migrated. One of them is a genuine open follow-up recorded in DECISIONS.md: sarskild-loneskatt-calculator sums 7410-7419 with no year-end exclusion, so its basis reads ~0 if it runs against an already-closed period. Left alone deliberately: it is a tax figure whose call chain has caused a customer bug before and deserves its own verified change. Also ratchets naive-ore-round down 646 -> 641. Co-Authored-By: Claude Opus 5 <noreply@anthropic.com> * test(reports): pin where sign reclassification applies, in both directions No behaviour change. The sweep asked whether the 1630/2641 sign reclassification should be extended to the remaining balance-sheet surfaces; the answer is that there are none left. Both STATUTORY presentations already have it: the K2 iXBRL årsredovisning since 2026-07-23 and INK2R since 2026-07-29. The other two balance-sheet surfaces must NOT have it: /rapporter Balansräkning and Balansrapport are organised by account number under BAS-prefix headings, and balansrapport documents an invariant that depends on every row staying debit-positive where it was booked. Moving konto 1630 into a liability section would break the add-the-rows-to-verify-the-balance property and hide the account from anyone looking it up by number. Asserting both halves is the point. The first half stops the reclassification silently disappearing from one statutory surface again, which is how a customer ended up comparing two of our own reports against each other. The second half stops a future sweep "fixing" the operational reports into disagreeing with their own documented contract. Co-Authored-By: Claude Opus 5 <noreply@anthropic.com> * feat(reports): detect statement disagreement instead of waiting for a customer Every year-end problem reported so far was a DISAGREEMENT between two of our own screens, not a single wrong screen. The årsredovisning said one figure, INK2 said another, and the customer did the reconciliation for us. Nothing in the product noticed, because each screen tied out on its own. Two additions: INK2R self-checks. On a closed year it compares the årets resultat it is about to declare against the booked konto 2099, and warns in Swedish when they disagree. This is the alarm that was missing: when INK2R reported 0 kr against a booked 469 542 kr, the balance sheet still balanced, so no warning fired. Mirrors the equivalent check k2-mapper has had since 2026-07-23, so both statutory reports now catch the same fault. reconcileStatements + GET /api/reports/statement-reconciliation return årets resultat from every surface side by side, grouped into families. ledger + statutory must agree and a mismatch is named; operational legitimately differs by bokslutsdispositioner + skatt until Stage 2 of #1051 lands, so that gap is explained rather than flagged. The visual panel is deliberately not built here: it needs a /frontend-design pass against the locked concept conventions plus sv/en strings, and the warning above already puts the alarm where the user looks. Co-Authored-By: Claude Opus 5 <noreply@anthropic.com> * fix(reports): address review findings from PR #1293 pg-real (7 failures, one signature): the new fixture called insertFiscalPeriod({ isClosed: true }) and then inserted journal entries into it, so enforce_period_lock (migration 017, legally required) refused the write. Not worked around: the RPC's predicate keys on fiscal_periods.closing_entry_id and never reads is_closed, so the fixture now links the closing entry and leaves the period open, which exercises the path that actually matters. CodeRabbit, closed-year-fixture: EX_YEAR_END_ROWS dropped only the P&L legs of the year_end entries (8811, 8910) and left their balance-sheet legs (2125, 2512) at pre-closing values, so the 'exclude-all-year-end' view sat 160 000 kr out of balance and misrepresented what generateTrialBalance returns. Latent, because today's consumers read class 3-8 only, but a shared fixture that does not balance is a trap for the next consumer. Both legs now go, and a new test asserts all three views sum to zero. CodeRabbit, INK2 totals: renamed totals.resultAfterFinancial to aretsResultat. It holds the result after bokslutsdispositioner AND skatt, which is årets resultat, not resultat efter finansiella poster, and build-data.ts uses the old name correctly for the different subtotal. The UI already labelled the value "Årets resultat", so the name was simply wrong. CodeRabbit, statement-reconciliation: the statutory branch called a generator and caught any throw as "wrong entity type", mapping genuine failures to a null figure that the comparison then skipped, so a real bug in a declaration generator made the function report isReconciled: true. That is the opposite of its purpose. It now dispatches on entity_type and surfaces a generation failure as a named disagreement. CodeRabbit, enable-banking (Emil's call to include): fetchClaimedIbans returned an empty Set on a cash_accounts read failure, which is indistinguishable from "nothing is claimed" and made every IBAN in the session offerable, including accounts another company already books to. Its own comment said it failed closed and its log said "offering nothing"; it failed open. Returns null now, and findReusableSessions offers nothing when the claimed set is unavailable. The test that pinned the fail-open asserted toHaveLength(1) under the name "offers nothing"; it now asserts []. Also removed an em dash per CLAUDE.md. The remaining enable-banking finding (consent-expiry cooldown stamped only on the selected connection, so it leaks one duplicate mail per sibling company) is deliberately left to Emil: it changes email-sending behaviour in his feature rather than fixing a stated contract. Co-Authored-By: Claude Opus 5 <noreply@anthropic.com> * fix(reports): resolve second-round review findings on PR #1293 pg-real, two NEW signatures (the closed-period one from cycle 1 is gone): kpi-report-aggregates-rpc.pg.test.ts asserted the exact contract migration 20260730090000 deliberately changes. Its comment read "year_end entries are NOT excluded from monthly" and expected December expenses 1250. That fixture's December holds only year-end-chain entries, so with the fix the month drops out of the chart entirely, which is the correct operational view: a month whose only activity is bokslut has no operating result. Assertion and file docstring updated to the new contract rather than the test being removed. vat-totals-closing-entry.pg.test.ts passed the wrong account arrays. p_net_ accounts is VAT_SETTLEMENT_NET_ACCOUNTS (2650/1650, the momsredovisning settlement pair), not the output-VAT accounts. Putting 2611 there made the extra year_end entry match the settlement-SHAPE detector, so an ordinary sale-with-VAT was classified a momsredovisning and dropped, and the test read 0 instead of 10 000. The RPC was right; the fixture was not. CodeRabbit, statement-reconciliation: resolveEntityType checked neither query's error, so a genuine DB failure (RLS, permissions, connectivity) returned null indistinguishably from "no entity type set", fell into the unsupported-form branch and reported isReconciled: true. That is the same silent-false-reconciled bug the cycle-1 refactor closed, one level down. The companies error now throws; a missing company_settings ROW stays tolerated, because .single() errors on zero rows and many companies have none. Mirrors the pattern the INK2 and NE engines already use. Still open by Emil's explicit choice: the consent-expiry cooldown is stamped only on the connection it was handed, so it leaks one duplicate mail per sibling company on the shared session. That changes email-sending behaviour in his feature rather than fixing a stated contract, so it stays his. Co-Authored-By: Claude Opus 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 5 (1M context) <noreply@anthropic.com>
1025 lines
38 KiB
TypeScript
1025 lines
38 KiB
TypeScript
import type { SupabaseClient } from '@supabase/supabase-js'
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import { eventBus } from '@/lib/events'
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import { createJournalEntry, reverseEntry } from '@/lib/bookkeeping/engine'
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import { roundOre, ORE_TOLERANCE } from '@/lib/bokslut/rounding'
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import { createLogger } from '@/lib/logger'
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const log = createLogger('year-end-service')
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import { generateTrialBalance } from '@/lib/reports/trial-balance'
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import { fetchAllRows } from '@/lib/supabase/fetch-all'
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import {
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fetchPaymentsAsOf,
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outstandingAsOf,
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todayIsoDate,
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type PaymentsAsOf,
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} from '@/lib/reports/reskontra-payments'
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import { lockPeriod, closePeriod, createNextPeriod, findNextPeriod } from './period-service'
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import { generateResultAppropriation } from './result-appropriation-service'
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import {
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previewCurrencyRevaluation,
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executeCurrencyRevaluation,
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} from '@/lib/bookkeeping/currency-revaluation'
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import { validateBalanceContinuity } from '@/lib/reports/continuity-check'
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import type {
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YearEndValidation,
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YearEndPreview,
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YearEndResult,
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CreateJournalEntryLineInput,
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FiscalPeriod,
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JournalEntry,
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VoucherGap,
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SequenceMismatch,
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} from '@/types'
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/**
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* Validate whether a fiscal period is ready for year-end closing.
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* Returns blocking errors and informational warnings.
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*/
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export async function validateYearEndReadiness(
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supabase: SupabaseClient,
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companyId: string,
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userId: string,
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fiscalPeriodId: string
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): Promise<YearEndValidation> {
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const errors: string[] = []
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const warnings: string[] = []
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// Fetch the period
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const { data: period, error: fetchError } = await supabase
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.from('fiscal_periods')
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.select('*')
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.eq('id', fiscalPeriodId)
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.eq('company_id', companyId)
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.single()
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// The error/warning strings below are Swedish: they render verbatim in the
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// bokslut wizard (a "stays Swedish" surface per .claude/rules/i18n.md).
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// The MCP year_end_readiness tool classifies them by regex; keep
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// extensions/general/mcp-server/server.ts in sync when changing wording.
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if (fetchError || !period) {
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return {
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ready: false,
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errors: ['Räkenskapsperioden hittades inte'],
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warnings: [],
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draftCount: 0,
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voucherGaps: [],
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unexplainedGaps: [],
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sequenceMismatches: [],
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trialBalanceBalanced: false,
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}
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}
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// Check: period must have ended (BFNAR 2017:3 / ÅRL 2:1)
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const today = new Date().toISOString().split('T')[0]
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if (period.period_end > today) {
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errors.push('Perioden kan inte stängas: slutdatumet har inte passerat ännu')
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}
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// Check: period not already closed
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if (period.is_closed) {
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errors.push('Perioden är redan stängd')
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}
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// Check: closing entry doesn't already exist
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if (period.closing_entry_id) {
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errors.push('Bokslutsverifikation finns redan för perioden')
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}
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// Check: no draft entries
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const { count: draftCount } = await supabase
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.from('journal_entries')
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.select('id', { count: 'exact', head: true })
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.eq('company_id', companyId)
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.eq('fiscal_period_id', fiscalPeriodId)
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.eq('status', 'draft')
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const drafts = draftCount ?? 0
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if (drafts > 0) {
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errors.push(`${drafts} utkast måste bokföras eller raderas innan bokslut`)
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}
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// Check: voucher continuity across all series
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const voucherGaps: VoucherGap[] = []
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const { data: seriesRows } = await supabase
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.from('voucher_sequences')
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.select('voucher_series')
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.eq('company_id', companyId)
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.eq('fiscal_period_id', fiscalPeriodId)
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const seriesToCheck = seriesRows && seriesRows.length > 0
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? seriesRows.map((r: { voucher_series: string }) => r.voucher_series)
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: ['A']
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for (const series of seriesToCheck) {
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const { data: gaps, error: gapsError } = await supabase.rpc('detect_voucher_gaps', {
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p_company_id: companyId,
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p_fiscal_period_id: fiscalPeriodId,
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p_series: series,
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})
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if (!gapsError && gaps && gaps.length > 0) {
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const tagged = (gaps as Array<{ gap_start: number; gap_end: number }>).map((g) => ({
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...g,
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series,
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}))
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voucherGaps.push(...tagged)
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}
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}
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// Check gap explanations: unexplained gaps block year-end (BFNAR 2013:2 punkt 5.8)
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const unexplainedGaps: VoucherGap[] = []
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if (voucherGaps.length > 0) {
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const { data: explanations } = await supabase
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.from('voucher_gap_explanations')
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.select('voucher_series, gap_start, gap_end')
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.eq('company_id', companyId)
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.eq('fiscal_period_id', fiscalPeriodId)
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const explanationSet = new Set(
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(explanations ?? []).map(
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(e: { voucher_series: string; gap_start: number; gap_end: number }) =>
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`${e.voucher_series}:${e.gap_start}:${e.gap_end}`
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)
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)
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for (const gap of voucherGaps) {
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const key = `${gap.series}:${gap.gap_start}:${gap.gap_end}`
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if (explanationSet.has(key)) {
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warnings.push(
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`Verifikationsnummerglapp i serie ${gap.series} (${gap.gap_start}-${gap.gap_end}): dokumenterat`
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)
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} else {
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unexplainedGaps.push(gap)
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errors.push(
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`Oförklarat verifikationsnummerglapp i serie ${gap.series}: ${gap.gap_start}-${gap.gap_end}`
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)
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}
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}
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}
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// Check: sequence counter reconciliation
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const sequenceMismatches: SequenceMismatch[] = []
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if (seriesRows && seriesRows.length > 0) {
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for (const row of seriesRows as Array<{ voucher_series: string }>) {
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const { data: seqData } = await supabase
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.from('voucher_sequences')
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.select('last_number')
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.eq('company_id', companyId)
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.eq('fiscal_period_id', fiscalPeriodId)
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.eq('voucher_series', row.voucher_series)
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.single()
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const { data: maxData } = await supabase
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.from('journal_entries')
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.select('voucher_number')
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.eq('company_id', companyId)
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.eq('fiscal_period_id', fiscalPeriodId)
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.eq('voucher_series', row.voucher_series)
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.neq('status', 'draft')
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.order('voucher_number', { ascending: false })
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.limit(1)
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.maybeSingle()
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const sequenceCounter = seqData?.last_number ?? 0
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const actualMax = maxData?.voucher_number ?? 0
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if (sequenceCounter !== actualMax) {
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sequenceMismatches.push({
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series: row.voucher_series,
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sequenceCounter,
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actualMax,
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})
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if (sequenceCounter < actualMax) {
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errors.push(
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`Nummerserien i serie ${row.voucher_series} stämmer inte: räknaren står på ${sequenceCounter} men högsta verifikationsnummer är ${actualMax}`
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)
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} else {
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warnings.push(
|
|
`Nummerräknaren ligger före bokförda verifikationer i serie ${row.voucher_series}: räknare=${sequenceCounter}, högsta verifikationsnummer=${actualMax}`
|
|
)
|
|
}
|
|
}
|
|
}
|
|
}
|
|
|
|
// Check: trial balance is balanced
|
|
const trialBalance = await generateTrialBalance(supabase, companyId, fiscalPeriodId, { closingEntry: 'include' })
|
|
const trialBalanceBalanced = trialBalance.isBalanced
|
|
|
|
if (!trialBalanceBalanced) {
|
|
errors.push(
|
|
`Råbalansen balanserar inte: debet=${trialBalance.totalDebit}, kredit=${trialBalance.totalCredit}`
|
|
)
|
|
}
|
|
|
|
// Check: at least some entries exist
|
|
const { count: entryCount } = await supabase
|
|
.from('journal_entries')
|
|
.select('id', { count: 'exact', head: true })
|
|
.eq('company_id', companyId)
|
|
.eq('fiscal_period_id', fiscalPeriodId)
|
|
.eq('status', 'posted')
|
|
|
|
if ((entryCount ?? 0) === 0) {
|
|
warnings.push('Inga bokförda verifikationer i perioden')
|
|
}
|
|
|
|
// Check: foreign-currency items open on balansdagen (ÅRL 4 kap. 13 §).
|
|
//
|
|
// Only a revaluation dated ON balansdagen discharges the duty. The previous
|
|
// gate accepted any currency_revaluation verifikat anywhere in the period,
|
|
// so one interim run (a June month-end revaluation) silenced the check for
|
|
// every item still outstanding on 31 December: "we already did one, so stop
|
|
// looking". An interim revaluation says nothing about the balansdagen value.
|
|
const { count: balansdagenRevalCount } = await supabase
|
|
.from('journal_entries')
|
|
.select('id', { count: 'exact', head: true })
|
|
.eq('company_id', companyId)
|
|
.eq('fiscal_period_id', fiscalPeriodId)
|
|
.eq('source_type', 'currency_revaluation')
|
|
.eq('status', 'posted')
|
|
.eq('entry_date', period.period_end)
|
|
|
|
// Both states below are warnings, never blockers: nothing in the bokslut
|
|
// rules makes an unvalued FX item a bar to closing, and executeYearEndClosing
|
|
// runs the revaluation itself in step 2. Escalating would block a close that
|
|
// the very next step performs.
|
|
try {
|
|
const openFx = await countOpenFxItemsAtBalansdagen(supabase, companyId, period.period_end)
|
|
|
|
// Loudest case first. A row with no exchange_rate is invisible to the
|
|
// revaluation: previewCurrencyRevaluation partitions it into
|
|
// `unconvertedFx` and drops it, so re-running the year-end will never
|
|
// value it. It needs a rate on the invoice, and these rows are typically
|
|
// the largest unmeasured exposure precisely because nothing warns on them.
|
|
// The old query's `.not('exchange_rate','is',null)`, inherited from the
|
|
// revaluation code, excluded exactly this case: a company whose only open
|
|
// FX items were unconverted got no warning at all.
|
|
if (openFx.unconverted > 0) {
|
|
warnings.push(
|
|
`${openFx.unconverted} post(er) i utländsk valuta var öppna på balansdagen ${period.period_end} men saknar valutakurs: de kan inte värderas till balansdagskurs (ÅRL 4 kap. 13 §) och utelämnas ur omvärderingen. Registrera kursen på fakturan.`
|
|
)
|
|
}
|
|
|
|
// Separate state, separate remedy: these can be valued, they just have not
|
|
// been yet. Suppressed only by a revaluation dated on balansdagen.
|
|
if (openFx.revaluable > 0 && (balansdagenRevalCount ?? 0) === 0) {
|
|
warnings.push(
|
|
`${openFx.revaluable} post(er) i utländsk valuta var öppna på balansdagen ${period.period_end} och har inte omvärderats till balansdagskurs (ÅRL 4 kap. 13 §)`
|
|
)
|
|
}
|
|
} catch (err) {
|
|
// A failed lookup must not read as "no FX exposure". Say the check did not
|
|
// run rather than let silence pass for a clean bill of health.
|
|
log.error('year-end: could not measure open FX items at balansdagen', err as Error, {
|
|
operation: 'year_end.fx_readiness',
|
|
companyId,
|
|
entityType: 'fiscal_period',
|
|
entityId: fiscalPeriodId,
|
|
})
|
|
warnings.push(
|
|
'Kontrollen av öppna poster i utländsk valuta (ÅRL 4 kap. 13 §) kunde inte genomföras: stäm av dem manuellt innan bokslut'
|
|
)
|
|
}
|
|
|
|
// Check: continuity_verified flag from prior year-end
|
|
if (period.continuity_verified === false) {
|
|
errors.push('IB/UB-kontinuiteten stämmer inte för perioden: åtgärda avvikelserna innan bokslut')
|
|
}
|
|
|
|
// Check: next period state. A pre-existing next period (from SIE import,
|
|
// manual creation, or a prior partial run) is fine (we'll reuse it), but
|
|
// one with opening balances already booked blocks closing because we
|
|
// can't post a second IB on top.
|
|
//
|
|
// The period name is not interpolated into the message: although the
|
|
// name is user-supplied at create time and confined to the company,
|
|
// surfacing DB-sourced strings through error paths is the kind of
|
|
// injection footgun we'd rather close at the source than rely on the UI
|
|
// to escape (text rendering and aria-label propagation differ).
|
|
const nextPeriod = await findNextPeriod(supabase, companyId, fiscalPeriodId)
|
|
if (nextPeriod) {
|
|
if (nextPeriod.opening_balance_entry_id) {
|
|
errors.push('Nästa räkenskapsperiod har redan ingående balanser bokförda')
|
|
} else {
|
|
warnings.push('Nästa räkenskapsperiod finns redan: ingående balanser bokförs i den')
|
|
}
|
|
}
|
|
|
|
return {
|
|
ready: errors.length === 0,
|
|
errors,
|
|
warnings,
|
|
draftCount: drafts,
|
|
voucherGaps,
|
|
unexplainedGaps,
|
|
sequenceMismatches,
|
|
trialBalanceBalanced,
|
|
}
|
|
}
|
|
|
|
/**
|
|
* Preview year-end closing without persisting anything.
|
|
* Shows the net result, closing account, and the journal entry lines that would be created.
|
|
*/
|
|
export async function previewYearEndClosing(
|
|
supabase: SupabaseClient,
|
|
companyId: string,
|
|
userId: string,
|
|
fiscalPeriodId: string
|
|
): Promise<YearEndPreview> {
|
|
|
|
// Get entity type to determine closing account
|
|
const { data: settings } = await supabase
|
|
.from('company_settings')
|
|
.select('entity_type')
|
|
.eq('company_id', companyId)
|
|
.single()
|
|
|
|
const entityType = settings?.entity_type ?? 'aktiebolag'
|
|
const closingAccount = entityType === 'enskild_firma' ? '2010' : '2099'
|
|
const closingAccountName =
|
|
entityType === 'enskild_firma'
|
|
? 'Eget kapital'
|
|
: 'Årets resultat'
|
|
|
|
// Get trial balance for individual account balances in class 3-8
|
|
const { rows } = await generateTrialBalance(supabase, companyId, fiscalPeriodId, { closingEntry: 'include' })
|
|
const resultAccounts = rows.filter(
|
|
(r) => r.account_class >= 3 && r.account_class <= 8
|
|
)
|
|
|
|
// Build closing lines: zero each result account
|
|
const closingLines: CreateJournalEntryLineInput[] = []
|
|
const resultAccountSummary: { account_number: string; account_name: string; amount: number }[] = []
|
|
|
|
for (const account of resultAccounts) {
|
|
const netBalance = account.closing_debit - account.closing_credit
|
|
|
|
if (Math.abs(netBalance) < ORE_TOLERANCE) continue
|
|
|
|
resultAccountSummary.push({
|
|
account_number: account.account_number,
|
|
account_name: account.account_name,
|
|
amount: netBalance,
|
|
})
|
|
|
|
// To zero this account: reverse its net balance
|
|
if (netBalance > 0) {
|
|
// Account has debit balance → credit it to zero
|
|
closingLines.push({
|
|
account_number: account.account_number,
|
|
debit_amount: 0,
|
|
credit_amount: roundOre(netBalance),
|
|
line_description: `Closing: ${account.account_name}`,
|
|
})
|
|
} else {
|
|
// Account has credit balance → debit it to zero
|
|
closingLines.push({
|
|
account_number: account.account_number,
|
|
debit_amount: roundOre(Math.abs(netBalance)),
|
|
credit_amount: 0,
|
|
line_description: `Closing: ${account.account_name}`,
|
|
})
|
|
}
|
|
}
|
|
|
|
// Final line: transfer net result to closing account (2099/2010)
|
|
// Net result = revenue - expenses + financial
|
|
// If positive (profit): credit to equity (2099/2010)
|
|
// If negative (loss): debit to equity (2099/2010)
|
|
const totalClosingDebit = closingLines.reduce((sum, l) => sum + l.debit_amount, 0)
|
|
const totalClosingCredit = closingLines.reduce((sum, l) => sum + l.credit_amount, 0)
|
|
|
|
// netResult must equal, by construction, the signed amount transferred to the
|
|
// closing account (2099/2010) by the balancing line below: positive = credit
|
|
// = vinst, negative = debit = forlust. It is deliberately NOT taken from
|
|
// generateIncomeStatement: that report excludes source_type='year_end'
|
|
// entries, and bokslut-flow entries (annual depreciation, dispositioner)
|
|
// carry that tag, so the income-statement figure misses them and the
|
|
// summary card would mismatch the bokslutsverifikation table (issue #766).
|
|
const netResult = roundOre(totalClosingDebit - totalClosingCredit)
|
|
|
|
const balancingAmount = roundOre(Math.abs(totalClosingDebit - totalClosingCredit))
|
|
|
|
if (balancingAmount > ORE_TOLERANCE) {
|
|
if (totalClosingDebit > totalClosingCredit) {
|
|
// More debits than credits → need credit on closing account
|
|
closingLines.push({
|
|
account_number: closingAccount,
|
|
debit_amount: 0,
|
|
credit_amount: balancingAmount,
|
|
line_description: `Årets resultat → ${closingAccountName}`,
|
|
})
|
|
} else {
|
|
// More credits than debits → need debit on closing account
|
|
closingLines.push({
|
|
account_number: closingAccount,
|
|
debit_amount: balancingAmount,
|
|
credit_amount: 0,
|
|
line_description: `Årets resultat → ${closingAccountName}`,
|
|
})
|
|
}
|
|
}
|
|
|
|
// Fetch fiscal period for closing date
|
|
const { data: periodData } = await supabase
|
|
.from('fiscal_periods')
|
|
.select('period_end')
|
|
.eq('id', fiscalPeriodId)
|
|
.eq('company_id', companyId)
|
|
.single()
|
|
|
|
let currencyRevaluation = null
|
|
if (periodData) {
|
|
const revalPreview = await previewCurrencyRevaluation(
|
|
supabase,
|
|
companyId,
|
|
periodData.period_end
|
|
)
|
|
if (revalPreview.items.length > 0) {
|
|
currencyRevaluation = revalPreview
|
|
}
|
|
}
|
|
|
|
// Advisory check: an AB closing a profit year should normally have booked
|
|
// bolagsskatt (Dr 8910 / Cr 2512) in the dispositions step. If no 89xx tax
|
|
// account is among the accounts being closed, the profit is untaxed. This
|
|
// is a warning, not a blocker: zero tax is legitimate when underskotts-
|
|
// avdrag zeroes the taxable result. 8999 is excluded: it is the manual
|
|
// result-closing account, not a tax account.
|
|
// Scanning resultAccountSummary is equivalent to a full 89xx trial-balance
|
|
// scan: it is built from every class 3-8 account with a non-zero closing
|
|
// balance, regardless of voucher series, so a booked tax entry cannot be
|
|
// missed by this check.
|
|
const hasTaxAccount = resultAccountSummary.some(
|
|
(a) => a.account_number.startsWith('89') && a.account_number !== '8999'
|
|
)
|
|
const bolagsskattMissing =
|
|
closingAccount === '2099' && netResult > ORE_TOLERANCE && !hasTaxAccount
|
|
|
|
return {
|
|
netResult,
|
|
closingAccount,
|
|
closingAccountName,
|
|
closingLines,
|
|
resultAccountSummary,
|
|
currencyRevaluation,
|
|
bolagsskattMissing,
|
|
}
|
|
}
|
|
|
|
/**
|
|
* Execute year-end closing for a fiscal period.
|
|
*
|
|
* 1. Validate readiness
|
|
* 2. Run currency revaluation (FX gains/losses to 3960/7960)
|
|
* 3. Generate closing preview and check öre balance
|
|
* 4. Create closing entry (zeros class 3-8 accounts)
|
|
* 5. Set closing_entry_id on the period
|
|
* 6. Resolve next fiscal period (reuse existing or create new)
|
|
* 7. Lock the period
|
|
* 8. Close the period (irreversible, every guard must run before this)
|
|
* 9. Generate opening balances in next period
|
|
* 10. Validate IB/UB continuity
|
|
* 11. Omföra föregående års resultat (2099 → 2098) in the new period (AB only)
|
|
*/
|
|
export async function executeYearEndClosing(
|
|
supabase: SupabaseClient,
|
|
companyId: string,
|
|
userId: string,
|
|
fiscalPeriodId: string
|
|
): Promise<YearEndResult> {
|
|
// 1. Validate readiness
|
|
const validation = await validateYearEndReadiness(supabase, companyId, userId, fiscalPeriodId)
|
|
if (!validation.ready) {
|
|
throw new Error(`Bokslutet kan inte verkställas: ${validation.errors.join('; ')}`)
|
|
}
|
|
|
|
// Fetch the period for dates
|
|
const { data: period } = await supabase
|
|
.from('fiscal_periods')
|
|
.select('*')
|
|
.eq('id', fiscalPeriodId)
|
|
.eq('company_id', companyId)
|
|
.single()
|
|
|
|
if (!period) {
|
|
throw new Error('Fiscal period not found')
|
|
}
|
|
|
|
// 2. Execute currency revaluation BEFORE closing entry
|
|
// Revaluation posts to 3960/7960 (class 3/7 result accounts) which
|
|
// the closing entry then zeros out.
|
|
const revaluationResult = await executeCurrencyRevaluation(
|
|
supabase,
|
|
companyId,
|
|
period.period_end,
|
|
fiscalPeriodId,
|
|
userId
|
|
)
|
|
|
|
// 3. Get closing preview (now includes revaluation effects in trial balance)
|
|
const preview = await previewYearEndClosing(supabase, companyId, userId, fiscalPeriodId)
|
|
|
|
if (preview.closingLines.length === 0) {
|
|
throw new Error('No result accounts to close: period has no activity')
|
|
}
|
|
|
|
// 3a. INVARIANT: closing entry must balance to the öre before commit.
|
|
// This guards against rounding drift in previewYearEndClosing: the DB
|
|
// balance trigger would catch it too, but we want a clear Swedish error
|
|
// surfaced to the user, not a generic Postgres exception.
|
|
const preCommitDebit = roundOre(
|
|
preview.closingLines.reduce((s, l) => s + l.debit_amount, 0)
|
|
)
|
|
const preCommitCredit = roundOre(
|
|
preview.closingLines.reduce((s, l) => s + l.credit_amount, 0)
|
|
)
|
|
if (Math.abs(preCommitDebit - preCommitCredit) > ORE_TOLERANCE) {
|
|
throw new Error(
|
|
`Bokslutsverifikationen balanserar inte: debet=${preCommitDebit}, kredit=${preCommitCredit}`
|
|
)
|
|
}
|
|
|
|
// 4. Create closing entry via the journal engine
|
|
const closingEntry = await createJournalEntry(supabase, companyId, userId, {
|
|
fiscal_period_id: fiscalPeriodId,
|
|
entry_date: period.period_end,
|
|
description: `Årsbokslut ${period.name}`,
|
|
source_type: 'year_end',
|
|
voucher_series: 'A',
|
|
lines: preview.closingLines,
|
|
})
|
|
|
|
// 4a. INVARIANT: after the closing entry, class 3-8 net must be exactly 0
|
|
// (to the öre). If not, we have a logic bug: fail loud rather than
|
|
// proceed into IB generation with a corrupt trial balance.
|
|
// createJournalEntry has no transactional grouping with the next call;
|
|
// the engine commits atomically per-entry via commit_journal_entry RPC,
|
|
// so a failure here means we need to reverse the just-committed entry.
|
|
try {
|
|
const postCloseTB = await generateTrialBalance(supabase, companyId, fiscalPeriodId, { closingEntry: 'include' })
|
|
let resultNet = 0
|
|
for (const row of postCloseTB.rows) {
|
|
if (row.account_class >= 3 && row.account_class <= 8) {
|
|
resultNet += row.closing_debit - row.closing_credit
|
|
}
|
|
}
|
|
resultNet = roundOre(resultNet)
|
|
if (Math.abs(resultNet) > ORE_TOLERANCE) {
|
|
throw new Error(
|
|
`Resultatkonton (klass 3-8) saknar nollställning efter bokslut: nettot är ${resultNet} SEK`
|
|
)
|
|
}
|
|
} catch (err) {
|
|
// Best-effort reversal of the closing entry before re-throwing.
|
|
await safeReverse(supabase, companyId, userId, closingEntry.id, 'closing entry')
|
|
throw err
|
|
}
|
|
|
|
// 5. Update fiscal period with closing_entry_id
|
|
const { error: updateError } = await supabase
|
|
.from('fiscal_periods')
|
|
.update({ closing_entry_id: closingEntry.id })
|
|
.eq('id', fiscalPeriodId)
|
|
.eq('company_id', companyId)
|
|
|
|
if (updateError) {
|
|
throw new Error(`Failed to set closing_entry_id: ${updateError.message}`)
|
|
}
|
|
|
|
// 6. Resolve the next period BEFORE locking/closing this one. A pre-existing
|
|
// next period is common (SIE import, manual creation, prior partial
|
|
// year-end run); reusing it is fine as long as no IB has been booked
|
|
// into it. Doing this check after closePeriod would leave the books in
|
|
// a half-closed state if a concurrent process posted IB into the next
|
|
// period between validateYearEndReadiness and step 8 (TOCTOU race).
|
|
//
|
|
// The thrown error is intentionally a stable English string with no
|
|
// DB-sourced data interpolated: the route layer maps it to a
|
|
// structured error code, and the next period name (if any) is surfaced
|
|
// only through the structured details payload after explicit checks.
|
|
const existingNextPeriod = await findNextPeriod(supabase, companyId, fiscalPeriodId)
|
|
let nextPeriod
|
|
if (existingNextPeriod) {
|
|
if (existingNextPeriod.opening_balance_entry_id) {
|
|
throw new Error(
|
|
'Next fiscal period already has opening balance entry posted; reverse it before re-running year-end'
|
|
)
|
|
}
|
|
nextPeriod = existingNextPeriod
|
|
} else {
|
|
nextPeriod = await createNextPeriod(supabase, companyId, userId, fiscalPeriodId)
|
|
}
|
|
|
|
// 7. Lock the period
|
|
await lockPeriod(supabase, companyId, userId, fiscalPeriodId)
|
|
|
|
// 8. Close the period: irreversible per BFL. Every guard that can fail
|
|
// on prior state must run before this point.
|
|
await closePeriod(supabase, companyId, userId, fiscalPeriodId)
|
|
|
|
// 9. Generate opening balances in next period
|
|
const openingBalanceEntry = await generateOpeningBalances(
|
|
supabase,
|
|
companyId,
|
|
userId,
|
|
fiscalPeriodId,
|
|
nextPeriod.id
|
|
)
|
|
|
|
// 10. Validate IB/UB continuity and persist result.
|
|
// INVARIANT: any account differing by more than ORE_TOLERANCE is a hard
|
|
// failure. Best-effort rollback of both the IB entry and the closing
|
|
// entry so the user sees a clean state and can re-run the wizard.
|
|
//
|
|
// Note on atomicity: createJournalEntry uses an atomic commit_journal_entry
|
|
// RPC per entry, but the closing + IB entries are two separate commits with
|
|
// a period lock/close in between. Once committed, posted entries are
|
|
// immutable by DB trigger: true rollback isn't possible. reverseEntry()
|
|
// posts a compensating storno entry instead. The closed period was also
|
|
// locked & closed, but reverseEntry uses an entry_date that (under the
|
|
// period-lock trigger) may be blocked. We attempt reversal but tolerate
|
|
// failure, surfacing the original continuity error either way.
|
|
const continuity = await validateBalanceContinuity(supabase, companyId, nextPeriod.id)
|
|
|
|
await supabase
|
|
.from('fiscal_periods')
|
|
.update({ continuity_verified: continuity.valid })
|
|
.eq('id', nextPeriod.id)
|
|
.eq('company_id', companyId)
|
|
|
|
const overTolerance = continuity.discrepancies.filter(
|
|
(d) => Math.abs(d.difference) > ORE_TOLERANCE
|
|
)
|
|
if (overTolerance.length > 0) {
|
|
await safeReverse(supabase, companyId, userId, openingBalanceEntry.id, 'opening balance entry')
|
|
await safeReverse(supabase, companyId, userId, closingEntry.id, 'closing entry')
|
|
|
|
throw new Error(
|
|
`IB/UB-kontinuitet misslyckades: ${overTolerance.length} konto(n) avviker. ` +
|
|
overTolerance
|
|
.map(
|
|
(d) =>
|
|
`${d.account_number}: UB=${d.previous_ub_net}, IB=${d.current_ib_net}, diff=${d.difference}`
|
|
)
|
|
.join('; ')
|
|
)
|
|
}
|
|
|
|
// 11. Omföra föregående års resultat: move 2099 "Årets resultat" off onto
|
|
// 2098 in the new period so it starts the year at zero (aktiebolag only).
|
|
// This is a SEPARATE verifikat by design: folding it into the IB entry
|
|
// would make the continuity check above fail, since that check reads IB
|
|
// solely from the opening_balance entry. Non-fatal: the close and IB are
|
|
// already valid and immutable; a failure here is logged and left for the
|
|
// retroactive catch-up script (scripts/repair-result-appropriation.ts).
|
|
let resultAppropriationEntry: JournalEntry | null = null
|
|
let resultAppropriationFailed = false
|
|
try {
|
|
resultAppropriationEntry = await generateResultAppropriation(
|
|
supabase,
|
|
companyId,
|
|
userId,
|
|
nextPeriod.id
|
|
)
|
|
} catch (err) {
|
|
resultAppropriationFailed = true
|
|
// alert:true routes this to the observability sink (lib/observability) in
|
|
// addition to the log line: a silent accounting failure must not wait for
|
|
// a manual audit. The sink is a no-op until a provider is configured, so
|
|
// today this reaches the JSON log only. The new period now opens with 2099 still carrying the
|
|
// prior result; resultAppropriationFailed below drives a UI warning and the
|
|
// catch-up script (scripts/repair-result-appropriation.ts) posts the fix.
|
|
log.error('year-end: result appropriation omföring failed (non-fatal)', err as Error, {
|
|
operation: 'year_end.result_appropriation',
|
|
alert: true,
|
|
companyId,
|
|
entityType: 'fiscal_period',
|
|
entityId: nextPeriod.id,
|
|
})
|
|
}
|
|
|
|
// Fetch the now-closed period for the event payload
|
|
const { data: closedPeriod } = await supabase
|
|
.from('fiscal_periods')
|
|
.select('*')
|
|
.eq('id', fiscalPeriodId)
|
|
.eq('company_id', companyId)
|
|
.single()
|
|
|
|
if (closedPeriod) {
|
|
await eventBus.emit({
|
|
type: 'period.year_closed',
|
|
payload: { period: closedPeriod as FiscalPeriod, companyId, userId },
|
|
})
|
|
}
|
|
|
|
return {
|
|
closingEntry,
|
|
nextPeriod,
|
|
openingBalanceEntry,
|
|
revaluationEntry: revaluationResult?.entry ?? null,
|
|
resultAppropriationEntry,
|
|
resultAppropriationFailed,
|
|
continuity,
|
|
}
|
|
}
|
|
|
|
/**
|
|
* Generate opening balance entries in the next period from the closed period's
|
|
* balance sheet accounts (class 1-2).
|
|
*
|
|
* Each account's closing balance becomes its opening balance.
|
|
* The entry must be balanced (total debit openings = total credit openings).
|
|
*/
|
|
export async function generateOpeningBalances(
|
|
supabase: SupabaseClient,
|
|
companyId: string,
|
|
userId: string,
|
|
closedPeriodId: string,
|
|
nextPeriodId: string
|
|
): Promise<JournalEntry> {
|
|
|
|
// Get next period for the entry date
|
|
const { data: nextPeriod } = await supabase
|
|
.from('fiscal_periods')
|
|
.select('*')
|
|
.eq('id', nextPeriodId)
|
|
.eq('company_id', companyId)
|
|
.single()
|
|
|
|
if (!nextPeriod) {
|
|
throw new Error('Next fiscal period not found')
|
|
}
|
|
|
|
// Get trial balance of closed period (includes the closing entry)
|
|
const { rows } = await generateTrialBalance(supabase, companyId, closedPeriodId, { closingEntry: 'include' })
|
|
|
|
// Filter to balance sheet accounts (class 1-2) with non-zero closing balance
|
|
const balanceSheetAccounts = rows.filter(
|
|
(r) => r.account_class >= 1 && r.account_class <= 2
|
|
)
|
|
|
|
const openingLines: CreateJournalEntryLineInput[] = []
|
|
|
|
for (const account of balanceSheetAccounts) {
|
|
const netBalance = account.closing_debit - account.closing_credit
|
|
|
|
if (Math.abs(netBalance) < ORE_TOLERANCE) continue
|
|
|
|
if (netBalance > 0) {
|
|
// Debit balance → opening debit
|
|
openingLines.push({
|
|
account_number: account.account_number,
|
|
debit_amount: roundOre(netBalance),
|
|
credit_amount: 0,
|
|
line_description: `Ingående balans: ${account.account_name}`,
|
|
})
|
|
} else {
|
|
// Credit balance → opening credit
|
|
openingLines.push({
|
|
account_number: account.account_number,
|
|
debit_amount: 0,
|
|
credit_amount: roundOre(Math.abs(netBalance)),
|
|
line_description: `Ingående balans: ${account.account_name}`,
|
|
})
|
|
}
|
|
}
|
|
|
|
if (openingLines.length === 0) {
|
|
throw new Error('No balance sheet accounts with non-zero closing balance')
|
|
}
|
|
|
|
// Verify balance before creating
|
|
const totalDebit = openingLines.reduce((sum, l) => sum + l.debit_amount, 0)
|
|
const totalCredit = openingLines.reduce((sum, l) => sum + l.credit_amount, 0)
|
|
|
|
if (Math.abs(totalDebit - totalCredit) > ORE_TOLERANCE) {
|
|
throw new Error(
|
|
`Ingående balanser balanserar inte: debet=${roundOre(totalDebit)}, kredit=${roundOre(totalCredit)}`
|
|
)
|
|
}
|
|
|
|
// Create opening balance entry in next period
|
|
const openingEntry = await createJournalEntry(supabase, companyId, userId, {
|
|
fiscal_period_id: nextPeriodId,
|
|
entry_date: nextPeriod.period_start,
|
|
description: `Ingående balans ${nextPeriod.name}`,
|
|
source_type: 'opening_balance',
|
|
voucher_series: 'A',
|
|
lines: openingLines,
|
|
})
|
|
|
|
// Mark next period with opening balance entry
|
|
const { error: updateError } = await supabase
|
|
.from('fiscal_periods')
|
|
.update({
|
|
opening_balance_entry_id: openingEntry.id,
|
|
opening_balances_set: true,
|
|
})
|
|
.eq('id', nextPeriodId)
|
|
.eq('company_id', companyId)
|
|
|
|
if (updateError) {
|
|
throw new Error(`Failed to set opening_balance_entry_id: ${updateError.message}`)
|
|
}
|
|
|
|
return openingEntry
|
|
}
|
|
|
|
/**
|
|
* Open foreign-currency items as they stood on balansdagen, split by whether
|
|
* the ÅRL 4 kap. 13 § valuation can reach them at all. The two states have
|
|
* different remedies, so they are counted apart rather than summed.
|
|
*/
|
|
interface OpenFxAtBalansdagen {
|
|
/** Carries a usable exchange_rate: revaluable to the balansdagen rate. */
|
|
revaluable: number
|
|
/**
|
|
* No exchange_rate on file, so there is no original SEK value to revalue
|
|
* from. Counted rather than dropped, the same contract `unconverted_fx_count`
|
|
* carries on the reskontra reports (lib/reports/supplier-ledger.ts): an
|
|
* excluded row has to show up as a number somewhere.
|
|
*/
|
|
unconverted: number
|
|
}
|
|
|
|
/** The subset of an invoice row this check reads. */
|
|
interface FxLedgerRow {
|
|
id: string
|
|
status: string | null
|
|
currency: string | null
|
|
exchange_rate: number | string | null
|
|
total: number | string | null
|
|
paid_amount: number | string | null
|
|
remaining_amount: number | string | null
|
|
paid_at: string | null
|
|
}
|
|
|
|
/** A stored rate is usable only when present and strictly positive. */
|
|
function hasUsableFxRate(rate: number | string | null | undefined): boolean {
|
|
return rate != null && Number(rate) > 0
|
|
}
|
|
|
|
/**
|
|
* Count the foreign-currency receivables and payables that were still open on
|
|
* balansdagen.
|
|
*
|
|
* Measured AS OF balansdagen, not as of now. ÅRL 4 kap. 13 § values monetary
|
|
* items at the balance-sheet date, so an invoice settled in March of the
|
|
* following year was still an open FX item on 31 December and still had to be
|
|
* valued there; the live `status` column only says what is open today. For a
|
|
* historical balansdagen the population is therefore widened to invoices dated
|
|
* on or before it (including ones settled since) and the outstanding amount is
|
|
* recomputed from the payment history, the same reconstruction the reskontra
|
|
* reports use (lib/reports/ar-ledger.ts, lib/reports/supplier-ledger.ts). For
|
|
* today or a future balansdagen the stored open-invoice state IS the as-of
|
|
* state, so no reconstruction is attempted.
|
|
*
|
|
* Limits, inherited from `outstandingAsOf` and identical to what the reskontra
|
|
* reports already accept: an invoice with no payment rows and no `paid_at`
|
|
* cannot be dated, so its live outstanding is assumed to have stood at
|
|
* balansdagen; and an invoice cancelled or credited since is treated as never
|
|
* having been open, because neither event carries a reliable date. The status
|
|
* population, date scoping and outstanding reconstruction are kept identical
|
|
* to what the revaluation engine acts on (`getOpenForeignCurrencyReceivables`
|
|
* / `...Payables` with the same as-of date).
|
|
*
|
|
* Deliberately NOT gated by `fxExposureScope`, unlike the revaluation itself.
|
|
* An unbooked FX row is exactly the case worth warning about: it is not on
|
|
* 1510/2440 yet, so the revaluation skips it, but POST /api/invoices/[id]/book
|
|
* still books it at its own invoice_date, i.e. into the year about to close.
|
|
* Once step 7/8 lock and close the period that remedy is gone for good, so
|
|
* suppressing the warning here would convert a recoverable state into a
|
|
* permanent misstatement.
|
|
*/
|
|
async function countOpenFxItemsAtBalansdagen(
|
|
supabase: SupabaseClient,
|
|
companyId: string,
|
|
balansdagen: string
|
|
): Promise<OpenFxAtBalansdagen> {
|
|
const isHistorical = balansdagen < todayIsoDate()
|
|
const columns =
|
|
'id, status, currency, exchange_rate, total, paid_amount, remaining_amount, paid_at'
|
|
|
|
const receivables = await fetchAllRows<FxLedgerRow>(
|
|
({ from, to }) => {
|
|
const base = supabase
|
|
.from('invoices')
|
|
.select(columns)
|
|
.eq('company_id', companyId)
|
|
.neq('currency', 'SEK')
|
|
// 'partially_paid' is a live status for customer invoices (payment-sync
|
|
// sets it on partial settlements); the unpaid remainder was open on
|
|
// balansdagen just like a 'sent' invoice. Kept in lockstep with
|
|
// getOpenForeignCurrencyReceivables so this warning never points at
|
|
// rows the revaluation engine cannot see.
|
|
const scoped = isHistorical
|
|
? base
|
|
.in('status', ['sent', 'overdue', 'partially_paid', 'paid'])
|
|
.lte('invoice_date', balansdagen)
|
|
: base.in('status', ['sent', 'overdue', 'partially_paid'])
|
|
// Stable total order for correct paging (see fetch-all.ts).
|
|
return scoped.order('id', { ascending: true }).range(from, to)
|
|
},
|
|
{ dedupeBy: (r) => r.id }
|
|
)
|
|
|
|
const payables = await fetchAllRows<FxLedgerRow>(
|
|
({ from, to }) => {
|
|
const base = supabase
|
|
.from('supplier_invoices')
|
|
.select(columns)
|
|
.eq('company_id', companyId)
|
|
.neq('currency', 'SEK')
|
|
const scoped = isHistorical
|
|
? base
|
|
.in('status', ['registered', 'approved', 'overdue', 'partially_paid', 'paid'])
|
|
.lte('invoice_date', balansdagen)
|
|
: base.in('status', ['registered', 'approved', 'overdue', 'partially_paid'])
|
|
return scoped.order('id', { ascending: true }).range(from, to)
|
|
},
|
|
{ dedupeBy: (r) => r.id }
|
|
)
|
|
|
|
// Payment history is only needed to walk a since-settled invoice back to what
|
|
// it owed on balansdagen, and only when there is something to walk back.
|
|
const receivablePayments =
|
|
isHistorical && receivables.length > 0
|
|
? await fetchPaymentsAsOf(supabase, 'invoice_payments', 'invoice_id', companyId, balansdagen)
|
|
: null
|
|
const payablePayments =
|
|
isHistorical && payables.length > 0
|
|
? await fetchPaymentsAsOf(
|
|
supabase,
|
|
'supplier_invoice_payments',
|
|
'supplier_invoice_id',
|
|
companyId,
|
|
balansdagen
|
|
)
|
|
: null
|
|
|
|
const counts: OpenFxAtBalansdagen = { revaluable: 0, unconverted: 0 }
|
|
|
|
function tally(
|
|
rows: FxLedgerRow[],
|
|
payments: PaymentsAsOf | null,
|
|
liveOutstanding: (row: FxLedgerRow) => number
|
|
): void {
|
|
for (const row of rows) {
|
|
const total = Number(row.total) || 0
|
|
const live = liveOutstanding(row)
|
|
const outstanding = payments
|
|
? outstandingAsOf(row, total, live, payments, balansdagen)
|
|
: live
|
|
// Settled on or before balansdagen: nothing was open to value.
|
|
if (outstanding <= 0) continue
|
|
if (hasUsableFxRate(row.exchange_rate)) counts.revaluable += 1
|
|
else counts.unconverted += 1
|
|
}
|
|
}
|
|
|
|
// Each side uses its own reskontra's definition of outstanding so these
|
|
// counts reconcile with what the user sees there: kundreskontran derives it
|
|
// from paid_amount, leverantörsreskontran reads the maintained
|
|
// remaining_amount.
|
|
tally(receivables, receivablePayments, (r) =>
|
|
roundOre((Number(r.total) || 0) - (Number(r.paid_amount) || 0))
|
|
)
|
|
tally(payables, payablePayments, (r) => Number(r.remaining_amount) || 0)
|
|
|
|
return counts
|
|
}
|
|
|
|
/**
|
|
* Best-effort reversal used by executeYearEndClosing's rollback paths.
|
|
*
|
|
* Posted journal entries are immutable per DB trigger: we can't truly
|
|
* roll them back, only post a compensating storno via reverseEntry().
|
|
* Closed/locked periods may also block the reversal date. We swallow
|
|
* failures here so the caller can re-throw the original invariant error
|
|
* with maximum diagnostic value; the orphaned entries (if any) become
|
|
* a manual cleanup task documented in the surfaced Swedish error.
|
|
*/
|
|
async function safeReverse(
|
|
supabase: SupabaseClient,
|
|
companyId: string,
|
|
userId: string,
|
|
entryId: string,
|
|
label: string
|
|
): Promise<void> {
|
|
try {
|
|
await reverseEntry(supabase, companyId, userId, entryId)
|
|
} catch (err) {
|
|
log.error(`year-end rollback: could not reverse ${label}`, err as Error, {
|
|
operation: 'year_end.rollback',
|
|
companyId,
|
|
entityType: 'journal_entry',
|
|
entityId: entryId,
|
|
})
|
|
}
|
|
}
|