Mattsson
18cdba3574
* fix: preserve SIE IB on out-of-order imports * fix: make SIE opening balance replacement atomic * test: seed accounts for atomic IB pg coverage * test: complete atomic IB pg fixtures * fix(import): avoid IB resync across fiscal-year gaps * test(import): mirror PostgREST date values in pg adapter * fix(import): address opening balance review feedback
400 lines
11 KiB
PL/PgSQL
400 lines
11 KiB
PL/PgSQL
-- Replace a period opening balance as one atomic bookkeeping operation.
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--
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-- The replacement entry, storno, original-entry status change, and fiscal
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-- period pointer swap must either all commit or all roll back. The period row
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-- lock closes the lock-date race, while the expected old entry id provides a
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-- compare-and-swap guard against concurrent corrections.
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CREATE OR REPLACE FUNCTION public.commit_opening_balance_replacement(
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p_company_id uuid,
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p_period_id uuid,
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p_expected_old_entry_id uuid,
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p_user_id uuid,
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p_entry_date date,
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p_description text,
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p_voucher_series text,
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p_lines jsonb,
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p_actor_type text DEFAULT NULL,
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p_actor_label text DEFAULT NULL
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)
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RETURNS TABLE(
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new_entry_id uuid,
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storno_entry_id uuid,
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new_voucher_number integer,
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storno_voucher_number integer
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)
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LANGUAGE plpgsql
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SECURITY DEFINER
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SET search_path = public
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AS $function$
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DECLARE
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v_claims jsonb := COALESCE(
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NULLIF(current_setting('request.jwt.claims', true), '')::jsonb,
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'{}'::jsonb
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);
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v_jwt_role text := COALESCE(
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NULLIF(v_claims ->> 'role', ''),
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NULLIF(current_setting('request.jwt.claim.role', true), ''),
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''
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);
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v_member_role text;
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v_period public.fiscal_periods%ROWTYPE;
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v_old_entry public.journal_entries%ROWTYPE;
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v_lock_date date;
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v_new_entry_id uuid := uuid_generate_v4();
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v_storno_entry_id uuid := uuid_generate_v4();
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v_new_voucher_number integer;
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v_storno_voucher_number integer;
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v_line_count integer;
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v_updated_count integer;
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v_total_debit numeric;
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v_total_credit numeric;
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BEGIN
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IF v_jwt_role = 'authenticated' THEN
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IF auth.uid() IS NULL OR p_user_id IS DISTINCT FROM auth.uid() THEN
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RAISE EXCEPTION 'unauthorized: user attribution does not match caller'
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USING ERRCODE = '42501';
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END IF;
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ELSIF v_jwt_role <> 'service_role' THEN
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RAISE EXCEPTION 'unauthorized: authenticated or service role required'
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USING ERRCODE = '42501';
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END IF;
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SELECT cm.role
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INTO v_member_role
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FROM public.company_members cm
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WHERE cm.company_id = p_company_id
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AND cm.user_id = p_user_id;
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IF v_member_role IS NULL OR v_member_role = 'viewer' THEN
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RAISE EXCEPTION 'unauthorized: caller cannot write to company %', p_company_id
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USING ERRCODE = '42501';
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END IF;
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SELECT fp.*
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INTO v_period
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FROM public.fiscal_periods fp
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WHERE fp.id = p_period_id
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AND fp.company_id = p_company_id
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FOR UPDATE;
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IF NOT FOUND THEN
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RAISE EXCEPTION 'Fiscal period not found: %', p_period_id;
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END IF;
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IF v_period.is_closed OR v_period.locked_at IS NOT NULL THEN
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RAISE EXCEPTION 'Cannot replace opening balance in locked/closed fiscal period "%"',
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v_period.name;
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END IF;
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IF v_period.opening_balances_set IS NOT TRUE
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OR v_period.opening_balance_entry_id IS DISTINCT FROM p_expected_old_entry_id THEN
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RAISE EXCEPTION 'Opening balance changed concurrently for fiscal period %', p_period_id
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USING ERRCODE = '40001';
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END IF;
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IF p_entry_date IS DISTINCT FROM v_period.period_start THEN
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RAISE EXCEPTION 'Replacement opening balance date must equal fiscal period start %',
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v_period.period_start;
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END IF;
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SELECT cs.bookkeeping_locked_through
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INTO v_lock_date
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FROM public.company_settings cs
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WHERE cs.company_id = p_company_id;
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IF v_lock_date IS NOT NULL AND p_entry_date <= v_lock_date THEN
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RAISE EXCEPTION 'Bookkeeping is locked through %', v_lock_date;
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END IF;
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SELECT je.*
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INTO v_old_entry
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FROM public.journal_entries je
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WHERE je.id = p_expected_old_entry_id
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AND je.company_id = p_company_id
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AND je.fiscal_period_id = p_period_id
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FOR UPDATE;
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IF NOT FOUND
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OR v_old_entry.status <> 'posted'
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OR v_old_entry.source_type <> 'opening_balance' THEN
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RAISE EXCEPTION 'Expected opening balance is not a posted entry in period %', p_period_id;
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END IF;
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IF jsonb_typeof(p_lines) <> 'array' OR jsonb_array_length(p_lines) = 0 THEN
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RAISE EXCEPTION 'Replacement opening balance requires at least one line';
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END IF;
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SELECT
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round(COALESCE(sum(line.debit_amount), 0), 2),
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round(COALESCE(sum(line.credit_amount), 0), 2)
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INTO v_total_debit, v_total_credit
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FROM jsonb_to_recordset(p_lines) AS line(
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account_number text,
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account_id uuid,
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debit_amount numeric,
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credit_amount numeric,
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currency text,
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amount_in_currency numeric,
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exchange_rate numeric,
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line_description text,
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tax_code text,
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dimensions jsonb,
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sort_order integer
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);
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IF v_total_debit <= 0 OR v_total_debit IS DISTINCT FROM v_total_credit THEN
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RAISE EXCEPTION 'Replacement opening balance is not balanced (debit %, credit %)',
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v_total_debit, v_total_credit;
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END IF;
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IF EXISTS (
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SELECT 1
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FROM jsonb_to_recordset(p_lines) AS line(
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account_number text,
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account_id uuid,
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debit_amount numeric,
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credit_amount numeric,
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currency text,
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amount_in_currency numeric,
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exchange_rate numeric,
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line_description text,
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tax_code text,
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dimensions jsonb,
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sort_order integer
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)
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LEFT JOIN public.chart_of_accounts account
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ON account.id = line.account_id
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AND account.company_id = p_company_id
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AND account.account_number = line.account_number
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AND account.is_active = true
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WHERE account.id IS NULL
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OR line.account_number IS NULL
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OR line.debit_amount IS NULL
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OR line.credit_amount IS NULL
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OR line.debit_amount < 0
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OR line.credit_amount < 0
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OR (line.debit_amount > 0 AND line.credit_amount > 0)
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OR (line.debit_amount = 0 AND line.credit_amount = 0)
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) THEN
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RAISE EXCEPTION 'Replacement opening balance contains an invalid line';
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END IF;
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INSERT INTO public.journal_entries (
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id,
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user_id,
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company_id,
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fiscal_period_id,
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voucher_number,
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voucher_series,
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entry_date,
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description,
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source_type,
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status
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) VALUES (
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v_new_entry_id,
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p_user_id,
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p_company_id,
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p_period_id,
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0,
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COALESCE(NULLIF(p_voucher_series, ''), 'A'),
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p_entry_date,
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p_description,
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'opening_balance',
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'draft'
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);
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INSERT INTO public.journal_entry_lines (
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journal_entry_id,
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account_number,
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account_id,
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debit_amount,
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credit_amount,
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currency,
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amount_in_currency,
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exchange_rate,
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line_description,
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tax_code,
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dimensions,
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sort_order
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)
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SELECT
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v_new_entry_id,
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line.account_number,
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line.account_id,
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round(line.debit_amount, 2),
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round(line.credit_amount, 2),
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COALESCE(NULLIF(line.currency, ''), 'SEK'),
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CASE
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WHEN line.amount_in_currency IS NULL THEN NULL
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ELSE round(line.amount_in_currency, 2)
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END,
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line.exchange_rate,
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line.line_description,
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line.tax_code,
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COALESCE(line.dimensions, '{}'::jsonb),
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COALESCE(line.sort_order, 0)
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FROM jsonb_to_recordset(p_lines) AS line(
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account_number text,
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account_id uuid,
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debit_amount numeric,
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credit_amount numeric,
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currency text,
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amount_in_currency numeric,
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exchange_rate numeric,
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line_description text,
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tax_code text,
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dimensions jsonb,
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sort_order integer
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);
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GET DIAGNOSTICS v_line_count = ROW_COUNT;
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IF v_line_count <> jsonb_array_length(p_lines) THEN
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RAISE EXCEPTION 'Replacement opening balance line count changed during insert';
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END IF;
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INSERT INTO public.journal_entries (
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id,
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user_id,
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company_id,
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fiscal_period_id,
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voucher_number,
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voucher_series,
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entry_date,
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description,
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source_type,
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source_id,
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reverses_id,
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status
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) VALUES (
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v_storno_entry_id,
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p_user_id,
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p_company_id,
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p_period_id,
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0,
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COALESCE(v_old_entry.voucher_series, 'A'),
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p_entry_date,
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'Makulering: ' || v_old_entry.description,
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'storno',
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v_old_entry.source_id,
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v_old_entry.id,
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'draft'
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);
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INSERT INTO public.journal_entry_lines (
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journal_entry_id,
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account_number,
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account_id,
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debit_amount,
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credit_amount,
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currency,
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amount_in_currency,
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exchange_rate,
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line_description,
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tax_code,
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dimensions,
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sort_order
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)
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SELECT
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v_storno_entry_id,
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line.account_number,
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line.account_id,
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line.credit_amount,
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line.debit_amount,
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line.currency,
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CASE
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WHEN line.amount_in_currency IS NULL OR line.amount_in_currency = 0 THEN NULL
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ELSE -line.amount_in_currency
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END,
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line.exchange_rate,
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'Reversal: ' || COALESCE(line.line_description, ''),
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line.tax_code,
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line.dimensions,
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line.sort_order
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FROM public.journal_entry_lines line
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WHERE line.journal_entry_id = v_old_entry.id;
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IF NOT FOUND THEN
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RAISE EXCEPTION 'Expected opening balance has no lines: %', v_old_entry.id;
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END IF;
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SELECT committed.voucher_number
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INTO v_new_voucher_number
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FROM public.commit_journal_entry(
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p_company_id,
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v_new_entry_id,
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'sie_import',
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NULL,
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p_actor_type,
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p_actor_label
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) committed;
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SELECT committed.voucher_number
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INTO v_storno_voucher_number
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FROM public.commit_journal_entry(
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p_company_id,
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v_storno_entry_id,
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'sie_import',
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NULL,
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p_actor_type,
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p_actor_label
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) committed;
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UPDATE public.journal_entries
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SET status = 'reversed',
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reversed_by_id = v_storno_entry_id
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WHERE id = v_old_entry.id
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AND company_id = p_company_id
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AND status = 'posted';
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GET DIAGNOSTICS v_updated_count = ROW_COUNT;
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IF v_updated_count <> 1 THEN
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RAISE EXCEPTION 'Opening balance changed concurrently: %', v_old_entry.id
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USING ERRCODE = '40001';
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END IF;
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UPDATE public.fiscal_periods
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SET opening_balances_set = false
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WHERE id = p_period_id
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AND company_id = p_company_id
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AND opening_balance_entry_id = p_expected_old_entry_id
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AND opening_balances_set = true;
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GET DIAGNOSTICS v_updated_count = ROW_COUNT;
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IF v_updated_count <> 1 THEN
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RAISE EXCEPTION 'Opening balance pointer changed concurrently for fiscal period %', p_period_id
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USING ERRCODE = '40001';
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END IF;
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UPDATE public.fiscal_periods
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SET opening_balance_entry_id = v_new_entry_id,
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opening_balances_set = true
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WHERE id = p_period_id
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AND company_id = p_company_id
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AND opening_balance_entry_id = p_expected_old_entry_id
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AND opening_balances_set = false;
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GET DIAGNOSTICS v_updated_count = ROW_COUNT;
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IF v_updated_count <> 1 THEN
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RAISE EXCEPTION 'Opening balance pointer could not be replaced for fiscal period %', p_period_id
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USING ERRCODE = '40001';
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END IF;
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RETURN QUERY SELECT
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v_new_entry_id,
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v_storno_entry_id,
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v_new_voucher_number,
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v_storno_voucher_number;
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END;
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$function$;
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REVOKE ALL ON FUNCTION public.commit_opening_balance_replacement(
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uuid, uuid, uuid, uuid, date, text, text, jsonb, text, text
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) FROM PUBLIC, anon;
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GRANT EXECUTE ON FUNCTION public.commit_opening_balance_replacement(
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uuid, uuid, uuid, uuid, date, text, text, jsonb, text, text
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) TO authenticated, service_role;
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NOTIFY pgrst, 'reload schema';
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