fix: include period result in balance sheet to ensure it balances

The balance sheet only showed class 1-2 accounts but did not include
the period result (årets resultat) from class 3-8 income/expense
accounts. Before year-end closing, this caused a balance discrepancy
equal to the period's profit/loss. Now calculates the net result and
adds it as a synthetic "Årets resultat" section under equity.

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
2026-02-21 15:22:42 +01:00
parent 91e2c1705a
commit 327ecd4ff2
+28
View File
@@ -55,6 +55,34 @@ export async function generateBalanceSheet(
'credit' // Equity/liabilities have credit normal balance
)
// Calculate period result from income/expense accounts (class 3-8)
// Before year-end closing, this result lives on class 3-8 accounts and must
// be included in equity for the balance sheet to balance.
const incomeExpenseRows = rows.filter(
(r) => r.account_class >= 3 && r.account_class <= 8
)
const periodResult = Math.round(
incomeExpenseRows.reduce(
(sum, r) => sum + (r.closing_credit - r.closing_debit),
0
) * 100
) / 100
// Add period result as a synthetic section under equity if non-zero
if (Math.abs(periodResult) > 0.005) {
equityLiabilitySections.push({
title: 'Årets resultat',
rows: [
{
account_number: '',
account_name: 'Beräknat resultat',
amount: periodResult,
},
],
subtotal: periodResult,
})
}
const totalAssets = assetSections.reduce((sum, s) => sum + s.subtotal, 0)
const totalEquityLiabilities = equityLiabilitySections.reduce((sum, s) => sum + s.subtotal, 0)