accounted/docs/TEMPLATE_MISBOOKING_REMEDIATION.md

Template mis-booking remediation

Use this runbook to review posted entries that a defective booking template may have mis-classified, and to correct the confirmed ones lawfully.

Companion to SETTLEMENT_ACCOUNT_REMEDIATION.md, which covers the same class of problem for settlement legs. The invariants and the correction mechanics are identical; only the detection differs.

Which defects this covers

Two templates produced postings that succeeded and are therefore sitting in customers' huvudböcker today:

Defect	Was	Should be	Fixed in
travel_hotel debited car hire	5820 Hyrbilskostnader	5830 Kost och logi	#1397
Representation over-deducted VAT	25% input VAT	12% (restaurang/servering)	#1396

Deliberately not covered: vehicle_parking (5614) and it_cloud_hosting (5421) named accounts that never existed in BAS 2026. account-backfill.ts only seeds accounts present in BAS_REFERENCE, so those templates failed with AccountsNotInChartError every time and nothing was ever posted through them. There is nothing to remediate.

What the law requires

BFL 5 kap 5 §: a rättelse must leave both the original and the correction visible, and record when it was made and by whom. Silent overwriting is never permitted. A manual book may use a readable strike-and-replace correction while the bookkeeping is still open. This runbook is for Accounted's computerized bookkeeping and supports only a särskild rättelsepost: storno plus a correcting verifikation linked to the original through gnubok_correct_entry.

There is no numeric materiality threshold in BFL. Materiality governs whether a historical correction is worth making, not whether the law permits a silent one: it never does.

For the VAT defect specifically, if the affected period's momsdeklaration has already been filed, an over-deducted input VAT means an omprövning to Skatteverket, not merely a ledger correction. Establish that before touching anything.

Invariants

• Never edit or delete a posted journal entry.
• Correct a confirmed error with storno plus a replacement through gnubok_correct_entry. Never gnubok_reverse_journal_entry alone: the business event remains valid, only its classification is wrong.
• Do not write directly to journal_entries or journal_entry_lines.
• Any effective_lock_status other than open is a hard stop. The correction path never bypasses a lock. Unlocking or reopening requires a separately reviewed and explicitly approved workflow for the exact company and period. If a declaration or closing has relied on the period, establish the required omprövning or closing consequences before requesting that approval.
• Never run a production correction without explicit approval for the exact company, vouchers and replacement lines.
• No automated bulk mutation. Ever.

Detect candidates

Run scripts/audit-template-misbookings.sql against the intended database. It is read-only, creates nothing, and returns only posted entries.

Output is diagnostic, never a verdict. There is no provenance link from a posted entry back to the template that produced it (template_id lives on mapping_rules, not on journal entries), so candidates are matched by account signature, and both signatures have legitimate shapes:

• 5820 is the correct account for actual car hire.
• Representation at 25% is lawful only when the supply is actually subject to 25% VAT and the supplier invoice is correct.

Read review_priority as an ordering aid only:

Priority	Meaning
high_hotel_counterparty_on_car_hire_account	A 5820 line with a hotel-shaped counterparty. The strongest signal, still needs evidence.
medium_12pct_vat_on_car_hire_account	5820 with 12% VAT beside it. Car hire is 25%, so this is suggestive.
high_vat_is_25pct_of_6072_cost	Representation whose input VAT is 25% of the cost leg.
manual_review_5820_no_corroborating_signal	A 5820 entry with no hotel-shaped text or 12% VAT ratio. Most likely legitimate car hire.
manual_review_6072_with_vat	A 6072 entry with 2641 VAT whose aggregate ratio is not exactly 25%. It may be correct or may be a mixed voucher masking the defective representation leg.

The classifier is verified against read-only probes: a hotel booked to 5820 ranks high, a genuine car hire on 5820 falls to manual review, and an exact 25% representation signature ranks high. Correct 12% representation and mixed vouchers whose aggregate ratio is not 25% remain visible for manual review, because unrelated 2641 lines can otherwise hide a defective representation component. The representation probes include multiple 6072 and 2641 lines; the audit aggregates them per entry and returns one candidate instead of a many-to-many set of line pairs.

Review each candidate

1. Open the underlag (kvitto/faktura) and confirm what was actually purchased. A hotel night and a rental car are both plausible on 5820.
2. For the VAT defect, classify the actual supply and determine the legally applicable rate; do not accept the invoice rate as proof. Restaurant and catering supplies are normally 12%, while alcohol and some mixed supplies can include 25%. If the supplier charged an inapplicable rate, request a corrected invoice before treating any input VAT as deductible or clearing the candidate.
3. Fetch the entry and all lines. Stop if it was already reversed or corrected.
4. Check effective_lock_status. Anything other than open is a hard stop.
5. For the VAT defect, establish whether the period's momsdeklaration has been filed. If so, an omprövning is in scope and the ledger correction alone is not sufficient.
6. Decide materiality. A 40 kr VAT difference on one lunch two years ago in a closed period is unlikely to warrant reopening anything; a systematic error across a year is different. Record the decision either way.

Keep the reviewed set, the evidence, the proposed replacement lines and the reviewer identity together as the correction record.

Stage the correction

Follow the identical procedure in SETTLEMENT_ACCOUNT_REMEDIATION.md: retain original_lines, copy every original line, change only what is wrong, verify the replacement balances, stage gnubok_correct_entry, and approve only with explicit authorisation.

For the hotel defect, the only change is account_number on the cost line, 5820 to 5830.

For the VAT defect, the cost and VAT amounts change while accounts 6072 and 2641, the gross total, and the settlement leg remain unchanged. Calculate the deductible VAT from the corrected invoice and the representation rules, including the 300 SEK base per person and occasion. Do not blindly divide the gross by 1.12 when the receipt mixes rates or exceeds the deduction cap; non-deductible VAT remains on 6072.

Journal lines have no vat_rate field. tax_code is a free-text tag and does not drive the VAT return, but if it explicitly encodes the obsolete 25% rate, update or clear it so the corrected entry is not misleading. Preserve currency, amount_in_currency, exchange_rate, descriptions, dimensions, cost centers, projects, and unrelated tax metadata exactly as recorded.

Verify after approval

1. The original is retained with status reversed.
2. A posted storno and a posted corrected entry exist in the intended period.
3. The corrected leg uses the expected account and amount.
4. Re-run the audit query: the corrected entry no longer appears.
5. For the VAT defect, re-run the momsdeklaration for the period and confirm ruta 48 moves by the expected amount.
6. Record the new voucher references with the correction record.