105 lines
3.4 KiB
TypeScript
105 lines
3.4 KiB
TypeScript
import { generateTrialBalance } from './trial-balance'
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import type { BalanceSheetReport, BalanceSheetSection, TrialBalanceRow } from '@/types'
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/**
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* Generate Balance Sheet (Balansräkning)
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*
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* Filters to class 1-2 accounts:
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* - Tillgångar (1xxx): Assets
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* - Eget kapital och skulder (2xxx): Equity and liabilities
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*/
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export async function generateBalanceSheet(
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userId: string,
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fiscalPeriodId: string
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): Promise<BalanceSheetReport> {
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const { rows } = await generateTrialBalance(userId, fiscalPeriodId)
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// Filter to balance sheet accounts (class 1-2)
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const balanceRows = rows.filter(
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(r) => r.account_class >= 1 && r.account_class <= 2
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)
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// Asset sections (class 1)
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const assetSections = buildBalanceSections(
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balanceRows.filter((r) => r.account_class === 1),
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{
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'10': 'Immateriella anläggningstillgångar',
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'11': 'Byggnader och mark',
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'12': 'Maskiner och inventarier',
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'13': 'Finansiella anläggningstillgångar',
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'14': 'Lager och pågående arbeten',
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'15': 'Kundfordringar',
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'16': 'Övriga kortfristiga fordringar',
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'17': 'Förutbetalda kostnader och upplupna intäkter',
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'18': 'Kortfristiga placeringar',
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'19': 'Kassa och bank',
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},
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'debit' // Assets have debit normal balance
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)
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// Equity and liability sections (class 2)
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const equityLiabilitySections = buildBalanceSections(
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balanceRows.filter((r) => r.account_class === 2),
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{
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'20': 'Eget kapital',
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'21': 'Obeskattade reserver',
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'22': 'Avsättningar',
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'23': 'Långfristiga skulder',
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'24': 'Kortfristiga skulder',
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'25': 'Skatteskulder',
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'26': 'Moms och punktskatter',
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'27': 'Personalens skatter och avgifter',
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'28': 'Övriga kortfristiga skulder',
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'29': 'Upplupna kostnader och förutbetalda intäkter',
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},
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'credit' // Equity/liabilities have credit normal balance
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)
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const totalAssets = assetSections.reduce((sum, s) => sum + s.subtotal, 0)
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const totalEquityLiabilities = equityLiabilitySections.reduce((sum, s) => sum + s.subtotal, 0)
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return {
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asset_sections: assetSections.filter((s) => s.rows.length > 0),
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total_assets: Math.round(totalAssets * 100) / 100,
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equity_liability_sections: equityLiabilitySections.filter((s) => s.rows.length > 0),
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total_equity_liabilities: Math.round(totalEquityLiabilities * 100) / 100,
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period: { start: '', end: '' },
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}
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}
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function buildBalanceSections(
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rows: TrialBalanceRow[],
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groupLabels: Record<string, string>,
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normalBalance: 'debit' | 'credit'
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): BalanceSheetSection[] {
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const sections: BalanceSheetSection[] = []
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for (const [groupCode, title] of Object.entries(groupLabels)) {
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const groupRows = rows.filter((r) => r.account_number.startsWith(groupCode))
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if (groupRows.length === 0) continue
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const sectionRows = groupRows.map((r) => {
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const amount =
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normalBalance === 'debit'
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? r.closing_debit - r.closing_credit
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: r.closing_credit - r.closing_debit
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return {
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account_number: r.account_number,
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account_name: r.account_name,
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amount: Math.round(amount * 100) / 100,
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}
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})
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const subtotal = sectionRows.reduce((sum, r) => sum + r.amount, 0)
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sections.push({
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title,
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rows: sectionRows.filter((r) => Math.abs(r.amount) > 0.005),
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subtotal: Math.round(subtotal * 100) / 100,
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})
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}
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return sections
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}
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