* feat: implement fiscal period date fields component and validation logic * feat: update fiscal period validation and naming logic * feat: implement RPC for computing prior opening balances - Added `compute_prior_opening_balances` RPC to aggregate opening balances for balance-sheet accounts when no opening balance entry is set. - Updated tests across various reports to utilize the new RPC for fetching prior balances. - Refactored `getOpeningBalances` to call the RPC when necessary, improving performance and reliability. - Introduced a script to repair fiscal period chains for companies with broken periods, ensuring proper linking and continuity. - Enhanced error handling and validation in the repair script to ensure data integrity during the process. * feat: implement duplicate opening-balance repair for multi-year SIE imports * feat: enhance SIE entry listing and deduplication logic for opening balances * fix: refine companyHasPriorActivity logic to exclude storno entries and improve balance counting
179 lines
6.1 KiB
TypeScript
179 lines
6.1 KiB
TypeScript
import { createClient } from '@/lib/supabase/server'
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import { NextResponse } from 'next/server'
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import { validatePeriodDuration } from '@/lib/bookkeeping/validate-period-duration'
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import { validateBody } from '@/lib/api/validate'
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import { CreateFiscalPeriodSchema } from '@/lib/api/schemas'
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import { requireCompanyId } from '@/lib/company/context'
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import { requireWritePermission } from '@/lib/auth/require-write'
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export async function GET() {
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const supabase = await createClient()
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const { data: { user } } = await supabase.auth.getUser()
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if (!user) {
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return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
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}
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const companyId = await requireCompanyId(supabase, user.id)
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const { data, error } = await supabase
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.from('fiscal_periods')
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.select('*')
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.eq('company_id', companyId)
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.order('period_start', { ascending: false })
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if (error) {
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return NextResponse.json({ error: error.message }, { status: 500 })
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}
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return NextResponse.json({ data })
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}
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export async function POST(request: Request) {
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const supabase = await createClient()
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const { data: { user } } = await supabase.auth.getUser()
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if (!user) {
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return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
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}
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const writeCheck = await requireWritePermission(supabase, user.id)
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if (!writeCheck.ok) return writeCheck.response
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const companyId = await requireCompanyId(supabase, user.id)
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const validation = await validateBody(request, CreateFiscalPeriodSchema)
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if (!validation.success) return validation.response
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const body = validation.data
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// Fetch all existing periods to determine direction
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const { data: allPeriods } = await supabase
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.from('fiscal_periods')
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.select('id, period_start, period_end, is_closed')
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.eq('company_id', companyId)
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.order('period_start', { ascending: true })
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const isFirstPeriod = !allPeriods || allPeriods.length === 0
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// Validate period duration (max 18 months per BFL 3 kap.)
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const durationError = validatePeriodDuration(body.period_start, body.period_end, { isFirstPeriod })
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if (durationError) {
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return NextResponse.json({ error: durationError }, { status: 400 })
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}
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if (allPeriods && allPeriods.length > 0) {
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const earliest = allPeriods[0]
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const latest = allPeriods[allPeriods.length - 1]
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const isBackward = body.period_end < earliest.period_start
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const isForward = body.period_start > latest.period_end
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if (!isBackward && !isForward) {
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// Neither backward nor forward — must overlap or be in the middle
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return NextResponse.json(
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{ error: 'New period must chain before the earliest or after the latest existing period' },
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{ status: 400 }
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)
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}
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if (isBackward) {
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// Backward chaining: new period_end must be day before earliest period_start
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const expectedEnd = new Date(earliest.period_start + 'T12:00:00Z')
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expectedEnd.setUTCDate(expectedEnd.getUTCDate() - 1)
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const expectedEndStr = expectedEnd.toISOString().split('T')[0]
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if (body.period_end !== expectedEndStr) {
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return NextResponse.json(
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{ error: `Period must end on ${expectedEndStr} (day before earliest period starts)` },
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{ status: 400 }
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)
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}
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// Skip "no unclosed period" constraint for backward chaining (backfill needs the period open)
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} else {
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// Forward chaining: keep existing constraints (contiguity + no unclosed periods)
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const prev = new Date(latest.period_end + 'T12:00:00Z')
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prev.setUTCDate(prev.getUTCDate() + 1)
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const expectedStart = prev.toISOString().split('T')[0]
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if (body.period_start !== expectedStart) {
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return NextResponse.json(
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{ error: `Period must start on ${expectedStart} (day after latest period ends)` },
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{ status: 400 }
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)
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}
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// Enforce: max one unclosed period (no skipping ahead) — forward only
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const { count: openCount } = await supabase
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.from('fiscal_periods')
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.select('id', { count: 'exact', head: true })
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.eq('company_id', companyId)
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.eq('is_closed', false)
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if (openCount && openCount > 0) {
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return NextResponse.json(
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{ error: 'Cannot create a new period while an unclosed period exists' },
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{ status: 409 }
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)
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}
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}
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}
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// Defense-in-depth: check for overlapping periods
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const { data: overlapping } = await supabase
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.from('fiscal_periods')
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.select('id, name')
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.eq('company_id', companyId)
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.lte('period_start', body.period_end)
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.gte('period_end', body.period_start)
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.limit(1)
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if (overlapping && overlapping.length > 0) {
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return NextResponse.json(
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{ error: `Overlaps with existing period: ${overlapping[0].name}` },
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{ status: 409 }
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)
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}
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// Resolve previous_period_id for forward chaining so the new period is
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// linked to the period it follows. Without this, balance-sheet/trial-balance
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// reports fall back to scanning every prior journal line (BFNAR 2013:2
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// continuity chain is broken). Backward chaining sets previous_period_id
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// on the old earliest period instead (see below), not on the new one.
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let previousPeriodId: string | null = null
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if (allPeriods && allPeriods.length > 0) {
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const latest = allPeriods[allPeriods.length - 1]
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if (body.period_start > latest.period_end) {
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previousPeriodId = latest.id
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}
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}
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const { data, error } = await supabase
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.from('fiscal_periods')
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.insert({
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user_id: user.id,
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company_id: companyId,
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name: body.name,
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period_start: body.period_start,
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period_end: body.period_end,
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previous_period_id: previousPeriodId,
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})
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.select()
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.single()
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if (error) {
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return NextResponse.json({ error: error.message }, { status: 500 })
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}
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// For backward chaining: update the old earliest period's previous_period_id
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if (allPeriods && allPeriods.length > 0) {
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const earliest = allPeriods[0]
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if (body.period_end < earliest.period_start) {
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await supabase
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.from('fiscal_periods')
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.update({ previous_period_id: data.id })
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.eq('id', earliest.id)
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.eq('company_id', companyId)
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}
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}
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return NextResponse.json({ data })
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}
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