Copy voucher, MRU booking templates, and PDF export for reports (#303)

* feat: copy voucher, MRU booking templates, and PDF export for reports - Add "Kopiera verifikat" action on the journal-entry detail page that prefills a new draft with the source entry's lines, description, and notes. Date defaults to today so locked-period posts can't happen by accident; source_type resets to manual. - Track per-company MRU for booking_template_library rows via a new booking_template_usage table (fire-and-forget touch endpoint hooked into both pickers) and sort the list most-recently-used first for the active company. - Generate downloadable PDFs for balansräkning and resultaträkning using the existing @react-pdf/renderer toolchain. Adds a reusable parameterized template and two API routes, with download buttons on the matching report views. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix: address PR review feedback on copy-voucher + report PDFs Compliance review (Swedish accounting): - Balance-sheet PDF now refuses to render when tillgångar ≠ eget kapital och skulder; the stale "Differens" summary row is gone. The on-screen view still surfaces the existing "Balanserar ej" warning so users can diagnose the imbalance before downloading. ÅRL 3 kap / K2 / K3 require exact balance. - Both PDF routes now 400 when the requested fiscal period cannot be resolved — identifiable period is part of räkenskapsinformation under BFL 7 kap. - Income-statement PDF adds the mandatory "Resultat efter finansiella poster" subtotal when financial items are present, per K2/K3 uppställningsform (ÅRL bilaga 2). - Copy-voucher flow now shows a clear banner ("Kopia av verifikat X — nytt, fristående verifikat skapas") so users cannot mistake the copy for a rättelse/storno. Code review (Greptile): - New migration adds updated_at column + trigger to booking_template_usage (project convention; applied to the Supabase project). - Replace localeCompare on ISO timestamps with plain relational comparison to avoid any locale-dependent ordering. - UUID-format validation on the copy_from query param before it goes into the fetch URL. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix: second round of Swedish compliance fixes on report PDFs - Balance-sheet PDF imbalance check now compares rounded-to-whole-kronor totals (SFL 22:1 convention). The previous 0.5-öre tolerance could reject a legitimate balance sheet when accumulated floating-point noise across hundreds of ledger lines exceeded the threshold. The on-screen view still surfaces the öre-precise "Balanserar ej" badge for diagnostic visibility. - Both PDFs now carry a prominent "Arbetsutkast — ej undertecknat" notice per ÅRL 2 kap 7 §. Prevents a downloaded PDF from being mistaken for or filed as an approved årsredovisning. - Income-statement PDF now follows K2/K3 uppställningsform (ÅRL bilaga 2) by splitting class 8 into three blocks with named subtotals: Finansiella poster (80–84), Bokslutsdispositioner (88), Skatter (89). The summary now always shows a "Skatt på årets resultat" row so the reader can verify the tax calculation, and adds "Resultat efter finansiella poster" / "Bokslutsdispositioner" subtotals when each block is present. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix: harden report PDFs against out-of-band filing + future BAS growth - Append "-utkast" to downloaded PDF filenames. The filename survives the PDF's disclaimer context — a file named balansrakning-2026-01-01.pdf in a Downloads folder or forwarded attachment is ambiguous, whereas balansrakning-2026-01-01-utkast.pdf makes the draft status legible even without opening the document. - Add a catch-all "Övriga finansiella poster" bucket in the income-statement PDF for any class-8 section whose account prefix isn't one of the known K2/K3 blocks (80–84 / 88 / 89). Counted in the "Resultat efter finansiella poster" subtotal so arithmetic stays consistent. Future-proofs the PDF against a generator change that starts emitting 85–87 sections. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
2026-04-21 22:28:41 +02:00
parent 24107338fa
commit 4cd0a55761
13 changed files with 1177 additions and 16 deletions
@@ -7,7 +7,7 @@ import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
 import { Button } from '@/components/ui/button'
 import { AccountNumber } from '@/components/ui/account-number'
 import { Textarea } from '@/components/ui/textarea'
-import { Loader2, ArrowLeft, Paperclip, AlertTriangle, Lock, MessageSquare, Pencil, Check, X } from 'lucide-react'
+import { Loader2, ArrowLeft, Paperclip, AlertTriangle, Lock, MessageSquare, Pencil, Check, X, Copy } from 'lucide-react'
 import { useCanWrite } from '@/lib/hooks/use-can-write'
 import JournalEntryAttachments from '@/components/bookkeeping/JournalEntryAttachments'
 import JournalEntryStatusBadge, { sourceTypeLabels } from '@/components/bookkeeping/JournalEntryStatusBadge'
@@ -205,6 +205,17 @@ export default function JournalEntryDetailPage({ params }: { params: Promise<{ i
                Skapa ändringsverifikation
              </Button>
            )}
+            <Button
+              variant="outline"
+              size="sm"
+              className="w-full sm:w-auto"
+              onClick={() => router.push(`/bookkeeping?copy_from=${entry.id}`)}
+              disabled={!canWrite}
+              title={!canWrite ? 'Du har endast läsbehörighet i detta företag' : undefined}
+            >
+              {!canWrite ? <Lock className="mr-2 h-4 w-4" /> : <Copy className="mr-2 h-4 w-4" />}
+              Kopiera verifikat
+            </Button>
          </div>
        )}
      </div>
@@ -1,19 +1,94 @@
 'use client'

-import { useState } from 'react'
+import { useState, useEffect } from 'react'
 import Link from 'next/link'
 import { Tabs, TabsList, TabsTrigger, TabsContent } from '@/components/ui/tabs'
 import { Button } from '@/components/ui/button'
 import JournalEntryList from '@/components/bookkeeping/JournalEntryList'
-import JournalEntryForm from '@/components/bookkeeping/JournalEntryForm'
+import JournalEntryForm, { type FormLine } from '@/components/bookkeeping/JournalEntryForm'
 import ChartOfAccountsManager from '@/components/bookkeeping/ChartOfAccountsManager'
 import { FiscalYearSelector } from '@/components/common/FiscalYearSelector'
-import { Lock } from 'lucide-react'
+import { useToast } from '@/components/ui/use-toast'
+import { Lock, Loader2, Copy } from 'lucide-react'
+import type { JournalEntry, JournalEntryLine } from '@/types'
+
+interface CopyPrefill {
+  sourceId: string
+  sourceVoucherLabel: string
+  lines: FormLine[]
+  description: string
+  notes: string
+}
+
+const UUID_RE = /^[0-9a-f]{8}-[0-9a-f]{4}-[0-9a-f]{4}-[0-9a-f]{4}-[0-9a-f]{12}$/i
+
+function readCopyFromParam(): string | null {
+  if (typeof window === 'undefined') return null
+  const raw = new URLSearchParams(window.location.search).get('copy_from')
+  if (!raw) return null
+  // Guard against path-traversal or other malformed input in the fetch URL.
+  return UUID_RE.test(raw) ? raw : null
+}

 export default function BookkeepingPage() {
+  const { toast } = useToast()
  const [refreshKey, setRefreshKey] = useState(0)
-  const [activeTab, setActiveTab] = useState('journal')
+  const [copyFromId] = useState<string | null>(readCopyFromParam)
+  const [activeTab, setActiveTab] = useState(() =>
+    copyFromId ? 'new-entry' : 'journal',
+  )
  const [periodId, setPeriodId] = useState<string | null>(null)
+  const [copyPrefill, setCopyPrefill] = useState<CopyPrefill | null>(null)
+  const [isLoadingCopy, setIsLoadingCopy] = useState<boolean>(() => copyFromId !== null)
+
+  useEffect(() => {
+    if (!copyFromId) return
+
+    fetch(`/api/bookkeeping/journal-entries/${copyFromId}`)
+      .then((res) => res.json())
+      .then(({ data, error }: { data?: JournalEntry; error?: string }) => {
+        if (error || !data) {
+          toast({
+            title: 'Kunde inte kopiera verifikat',
+            description: error || 'Källverifikatet hittades inte.',
+            variant: 'destructive',
+          })
+          return
+        }
+        const sourceLines = ((data.lines || []) as JournalEntryLine[])
+          .slice()
+          .sort((a, b) => a.sort_order - b.sort_order)
+        const lines: FormLine[] = sourceLines.map((l) => {
+          const debit = Number(l.debit_amount) || 0
+          const credit = Number(l.credit_amount) || 0
+          return {
+            account_number: l.account_number,
+            debit_amount: debit > 0 ? debit.toFixed(2) : '',
+            credit_amount: credit > 0 ? credit.toFixed(2) : '',
+            line_description: l.line_description || '',
+          }
+        })
+        setCopyPrefill({
+          sourceId: copyFromId,
+          sourceVoucherLabel: `${data.voucher_series ?? ''}${data.voucher_number ?? ''}`,
+          lines,
+          description: data.description || '',
+          notes: data.notes || '',
+        })
+      })
+      .catch(() => {
+        toast({
+          title: 'Kunde inte kopiera verifikat',
+          description: 'Källverifikatet kunde inte hämtas.',
+          variant: 'destructive',
+        })
+      })
+      .finally(() => {
+        setIsLoadingCopy(false)
+        // Clean the URL so a page refresh doesn't re-trigger the copy prefill.
+        window.history.replaceState({}, '', '/bookkeeping')
+      })
+  }, [copyFromId, toast])

  return (
    <div className="space-y-6">
@@ -48,7 +123,40 @@ export default function BookkeepingPage() {
        </TabsContent>

        <TabsContent value="new-entry">
-          <JournalEntryForm onCreated={() => setRefreshKey((k) => k + 1)} />
+          {isLoadingCopy ? (
+            <div className="flex items-center gap-2 py-12 justify-center text-muted-foreground">
+              <Loader2 className="h-4 w-4 animate-spin" />
+              <span className="text-sm">Laddar källverifikat...</span>
+            </div>
+          ) : (
+            <>
+              {copyPrefill && (
+                <div className="mb-4 flex items-start gap-3 rounded-lg border border-border bg-muted/30 p-3 text-sm">
+                  <Copy className="h-4 w-4 mt-0.5 shrink-0 text-muted-foreground" />
+                  <div className="flex-1">
+                    <p className="font-medium">
+                      Kopia av verifikat {copyPrefill.sourceVoucherLabel || '(okänt nummer)'}
+                    </p>
+                    <p className="text-muted-foreground mt-0.5">
+                      Ett nytt, fristående verifikat skapas med egen verifikationsserie och nummer.
+                      Detta är <strong>inte</strong> en rättelse eller storno av originalet — använd
+                      &quot;Skapa ändringsverifikation&quot; om du vill korrigera källverifikatet.
+                    </p>
+                  </div>
+                </div>
+              )}
+              <JournalEntryForm
+                key={copyPrefill?.sourceId ?? 'fresh'}
+                onCreated={() => {
+                  setRefreshKey((k) => k + 1)
+                  setCopyPrefill(null)
+                }}
+                initialLines={copyPrefill?.lines}
+                initialDescription={copyPrefill?.description}
+                initialNotes={copyPrefill?.notes}
+              />
+            </>
+          )}
        </TabsContent>

        <TabsContent value="accounts">
@@ -617,6 +617,17 @@ function IncomeStatementView({ periodId, onNavigateToAccount }: { periodId: stri

  return (
    <div className="space-y-4">
+      <div className="flex justify-end">
+        <Button
+          variant="outline"
+          size="sm"
+          onClick={() => window.open(`/api/reports/income-statement/pdf?period_id=${periodId}`, '_blank')}
+        >
+          <Download className="h-4 w-4 mr-2" />
+          Ladda ner PDF
+        </Button>
+      </div>
+
      {!monthlyLoading && monthlyData.length > 0 && (
        <IncomeExpenseChart months={monthlyData} />
      )}
@@ -751,6 +762,17 @@ function BalanceSheetView({ periodId, onNavigateToAccount }: { periodId: string;

  return (
    <div className="space-y-4">
+      <div className="flex justify-end">
+        <Button
+          variant="outline"
+          size="sm"
+          onClick={() => window.open(`/api/reports/balance-sheet/pdf?period_id=${periodId}`, '_blank')}
+        >
+          <Download className="h-4 w-4 mr-2" />
+          Ladda ner PDF
+        </Button>
+      </div>
+
      {/* Assets */}
      <Card>
        <CardHeader>
@@ -0,0 +1,115 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { renderToBuffer } from '@react-pdf/renderer'
+import { generateBalanceSheet } from '@/lib/reports/balance-sheet'
+import { FinancialStatementPDF } from '@/lib/reports/financial-statement-pdf-template'
+import { requireCompanyId } from '@/lib/company/context'
+import type { CompanySettings } from '@/types'
+
+export async function GET(request: Request) {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const companyId = await requireCompanyId(supabase, user.id)
+
+  const { searchParams } = new URL(request.url)
+  const periodId = searchParams.get('period_id')
+
+  if (!periodId) {
+    return NextResponse.json({ error: 'period_id is required' }, { status: 400 })
+  }
+
+  const [{ data: period }, { data: companyRow }] = await Promise.all([
+    supabase
+      .from('fiscal_periods')
+      .select('period_start, period_end')
+      .eq('id', periodId)
+      .eq('company_id', companyId)
+      .single(),
+    supabase
+      .from('company_settings')
+      .select('*')
+      .eq('company_id', companyId)
+      .single(),
+  ])
+
+  if (!companyRow) {
+    return NextResponse.json({ error: 'Företagsinställningar saknas' }, { status: 404 })
+  }
+  // An identifiable period is part of räkenskapsinformation (BFL 7 kap). Refuse
+  // to render a PDF that can't be archived with the period it refers to.
+  if (!period) {
+    return NextResponse.json(
+      { error: 'Räkenskapsperioden kunde inte läsas. Välj en befintlig period innan du genererar PDF.' },
+      { status: 400 }
+    )
+  }
+
+  try {
+    const report = await generateBalanceSheet(supabase, companyId, periodId)
+    report.period = { start: period.period_start, end: period.period_end }
+
+    const totalAssets = report.total_assets
+    const totalEquityLiab = report.total_equity_liabilities
+
+    // ÅRL 3 kap / K2 / K3 require balansräkningen to balance. Compare rounded
+    // to whole kronor — matches SFL 22:1's truncation convention for statutory
+    // reports and is immune to floating-point accumulation across hundreds of
+    // ledger lines (öresavrundning noise under half a krona is never a real
+    // accounting error). The on-screen view still surfaces a "Balanserar ej"
+    // warning at öre precision so users can diagnose smaller discrepancies.
+    const diffInKronor = Math.abs(Math.round(totalAssets) - Math.round(totalEquityLiab))
+    if (diffInKronor >= 1) {
+      return NextResponse.json(
+        {
+          error:
+            'Balansräkningen balanserar inte (tillgångar ≠ eget kapital och skulder). Åtgärda differensen innan du genererar PDF.',
+        },
+        { status: 400 }
+      )
+    }
+
+    const pdfBuffer = await renderToBuffer(
+      FinancialStatementPDF({
+        title: 'Balansräkning',
+        groups: [
+          {
+            heading: 'Tillgångar',
+            sections: report.asset_sections,
+            totalLabel: 'Summa tillgångar',
+            total: totalAssets,
+          },
+          {
+            heading: 'Eget kapital och skulder',
+            sections: report.equity_liability_sections,
+            totalLabel: 'Summa eget kapital och skulder',
+            total: totalEquityLiab,
+          },
+        ],
+        period: report.period,
+        company: companyRow as CompanySettings,
+        generatedAt: new Date().toISOString(),
+      })
+    )
+
+    // "-utkast" suffix keeps the draft status visible even after the file
+    // leaves the browser — complements the in-document ÅRL 2:7 disclaimer.
+    const filename = `balansrakning-${report.period.start}-utkast.pdf`
+
+    return new Response(new Uint8Array(pdfBuffer), {
+      headers: {
+        'Content-Type': 'application/pdf',
+        'Content-Disposition': `attachment; filename="${filename}"`,
+      },
+    })
+  } catch (err) {
+    return NextResponse.json(
+      { error: err instanceof Error ? err.message : 'Kunde inte generera balansräkning' },
+      { status: 500 }
+    )
+  }
+}
@@ -0,0 +1,215 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { renderToBuffer } from '@react-pdf/renderer'
+import { generateIncomeStatement } from '@/lib/reports/income-statement'
+import { FinancialStatementPDF, type FinancialStatementGroup, type FinancialStatementSection, type FinancialStatementSummaryRow } from '@/lib/reports/financial-statement-pdf-template'
+import { requireCompanyId } from '@/lib/company/context'
+import type { CompanySettings } from '@/types'
+
+// K2/K3 uppställningsform (ÅRL bilaga 2, kostnadsslagsindelad) splits class 8
+// into three named blocks with subtotals:
+//   80–84 → Finansiella poster (followed by "Resultat efter finansiella poster")
+//   88   → Bokslutsdispositioner
+//   89   → Skatt på årets resultat
+// The generator lumps these together under financial_sections, so we split
+// here by the first row's account prefix.
+const FINANSIELLA_POSTER_PREFIXES = ['80', '81', '82', '83', '84']
+const BOKSLUTSDISPOSITIONER_PREFIXES = ['88']
+const SKATT_PREFIXES = ['89']
+const KNOWN_CLASS_8_PREFIXES = [
+  ...FINANSIELLA_POSTER_PREFIXES,
+  ...BOKSLUTSDISPOSITIONER_PREFIXES,
+  ...SKATT_PREFIXES,
+]
+
+function sectionPrefix(section: FinancialStatementSection, prefixes: string[]): boolean {
+  if (section.rows.length === 0) return false
+  const acc = section.rows[0].account_number
+  return prefixes.some((p) => acc.startsWith(p))
+}
+
+export async function GET(request: Request) {
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+
+  if (!user) {
+    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+  }
+
+  const companyId = await requireCompanyId(supabase, user.id)
+
+  const { searchParams } = new URL(request.url)
+  const periodId = searchParams.get('period_id')
+
+  if (!periodId) {
+    return NextResponse.json({ error: 'period_id is required' }, { status: 400 })
+  }
+
+  const [{ data: period }, { data: companyRow }] = await Promise.all([
+    supabase
+      .from('fiscal_periods')
+      .select('period_start, period_end')
+      .eq('id', periodId)
+      .eq('company_id', companyId)
+      .single(),
+    supabase
+      .from('company_settings')
+      .select('*')
+      .eq('company_id', companyId)
+      .single(),
+  ])
+
+  if (!companyRow) {
+    return NextResponse.json({ error: 'Företagsinställningar saknas' }, { status: 404 })
+  }
+  // An identifiable period is part of räkenskapsinformation (BFL 7 kap). Refuse
+  // to render a PDF that can't be archived with the period it refers to.
+  if (!period) {
+    return NextResponse.json(
+      { error: 'Räkenskapsperioden kunde inte läsas. Välj en befintlig period innan du genererar PDF.' },
+      { status: 400 }
+    )
+  }
+
+  try {
+    const report = await generateIncomeStatement(supabase, companyId, periodId)
+    report.period = { start: period.period_start, end: period.period_end }
+
+    const operatingResult = Math.round((report.total_revenue - report.total_expenses) * 100) / 100
+
+    // Split class 8 into its three K2/K3 blocks plus a catch-all for any
+    // prefix the generator emits but we haven't explicitly mapped. If a future
+    // generator change adds sections for 85/86/87 or similar, this keeps them
+    // visible and arithmetically accounted for rather than silently dropped.
+    const finansiellaPosterSections = report.financial_sections.filter((s) =>
+      sectionPrefix(s, FINANSIELLA_POSTER_PREFIXES),
+    )
+    const bokslutsdispositionerSections = report.financial_sections.filter((s) =>
+      sectionPrefix(s, BOKSLUTSDISPOSITIONER_PREFIXES),
+    )
+    const skattSections = report.financial_sections.filter((s) =>
+      sectionPrefix(s, SKATT_PREFIXES),
+    )
+    const ovrigaFinansiellaPosterSections = report.financial_sections.filter(
+      (s) => !sectionPrefix(s, KNOWN_CLASS_8_PREFIXES),
+    )
+
+    const totalFinansiellaPoster = Math.round(
+      finansiellaPosterSections.reduce((sum, s) => sum + s.subtotal, 0) * 100,
+    ) / 100
+    const totalBokslutsdispositioner = Math.round(
+      bokslutsdispositionerSections.reduce((sum, s) => sum + s.subtotal, 0) * 100,
+    ) / 100
+    const totalSkatt = Math.round(
+      skattSections.reduce((sum, s) => sum + s.subtotal, 0) * 100,
+    ) / 100
+    const totalOvrigaFinansiellaPoster = Math.round(
+      ovrigaFinansiellaPosterSections.reduce((sum, s) => sum + s.subtotal, 0) * 100,
+    ) / 100
+    // Catch-all is treated as part of "finansiella poster" for the subtotal —
+    // 85-87 accounts in BAS are financial-adjacent (not tax, not bokslut).
+    const resultatEfterFinansiellaPoster = Math.round(
+      (operatingResult + totalFinansiellaPoster + totalOvrigaFinansiellaPoster) * 100,
+    ) / 100
+
+    const groups: FinancialStatementGroup[] = [
+      {
+        heading: 'Rörelseintäkter',
+        sections: report.revenue_sections,
+        totalLabel: 'Summa rörelseintäkter',
+        total: report.total_revenue,
+      },
+      {
+        heading: 'Rörelsekostnader',
+        sections: report.expense_sections,
+        totalLabel: 'Summa rörelsekostnader',
+        total: report.total_expenses,
+        negate: true,
+      },
+    ]
+
+    if (finansiellaPosterSections.length > 0) {
+      groups.push({
+        heading: 'Finansiella poster',
+        sections: finansiellaPosterSections,
+        totalLabel: 'Summa finansiella poster',
+        total: totalFinansiellaPoster,
+      })
+    }
+    if (ovrigaFinansiellaPosterSections.length > 0) {
+      groups.push({
+        heading: 'Övriga finansiella poster',
+        sections: ovrigaFinansiellaPosterSections,
+        totalLabel: 'Summa övriga finansiella poster',
+        total: totalOvrigaFinansiellaPoster,
+      })
+    }
+    if (bokslutsdispositionerSections.length > 0) {
+      groups.push({
+        heading: 'Bokslutsdispositioner',
+        sections: bokslutsdispositionerSections,
+        totalLabel: 'Summa bokslutsdispositioner',
+        total: totalBokslutsdispositioner,
+      })
+    }
+    if (skattSections.length > 0) {
+      groups.push({
+        heading: 'Skatter',
+        sections: skattSections,
+        totalLabel: 'Summa skatter',
+        total: totalSkatt,
+      })
+    }
+
+    // K2/K3 uppställningsform (ÅRL bilaga 2) summary structure:
+    //   Rörelseresultat
+    //   Resultat efter finansiella poster (only if finansiella poster present)
+    //   Bokslutsdispositioner (only if present)
+    //   Skatt på årets resultat (always, so the reader can verify the tax calc)
+    //   Årets resultat
+    const summary: FinancialStatementSummaryRow[] = [
+      { label: 'Rörelseresultat', amount: operatingResult },
+    ]
+    if (
+      finansiellaPosterSections.length > 0 ||
+      ovrigaFinansiellaPosterSections.length > 0
+    ) {
+      summary.push({
+        label: 'Resultat efter finansiella poster',
+        amount: resultatEfterFinansiellaPoster,
+      })
+    }
+    if (bokslutsdispositionerSections.length > 0) {
+      summary.push({ label: 'Bokslutsdispositioner', amount: totalBokslutsdispositioner })
+    }
+    summary.push({ label: 'Skatt på årets resultat', amount: totalSkatt })
+    summary.push({ label: 'Årets resultat', amount: report.net_result, emphasis: true })
+
+    const pdfBuffer = await renderToBuffer(
+      FinancialStatementPDF({
+        title: 'Resultaträkning',
+        groups,
+        summary,
+        period: report.period,
+        company: companyRow as CompanySettings,
+        generatedAt: new Date().toISOString(),
+      })
+    )
+
+    // "-utkast" suffix keeps the draft status visible even after the file
+    // leaves the browser — complements the in-document ÅRL 2:7 disclaimer.
+    const filename = `resultatrakning-${report.period.start}-utkast.pdf`
+
+    return new Response(new Uint8Array(pdfBuffer), {
+      headers: {
+        'Content-Type': 'application/pdf',
+        'Content-Disposition': `attachment; filename="${filename}"`,
+      },
+    })
+  } catch (err) {
+    return NextResponse.json(
+      { error: err instanceof Error ? err.message : 'Kunde inte generera resultaträkning' },
+      { status: 500 }
+    )
+  }
+}
@@ -0,0 +1,41 @@
+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { requireCompanyId } from '@/lib/company/context'
+
+/**
+ * POST /api/settings/booking-templates/[id]/touch
+ *
+ * Record that this template was applied by the current company. Upserts the
+ * (template_id, company_id) row in booking_template_usage, refreshing
+ * last_used_at. Used by the template pickers to drive MRU ordering.
+ *
+ * Fire-and-forget from the client — errors are non-fatal.
+ */
+export async function POST(
+  _request: Request,
+  { params }: { params: Promise<{ id: string }> },
+) {
+  const { id } = await params
+  const supabase = await createClient()
+  const { data: { user } } = await supabase.auth.getUser()
+  if (!user) return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
+
+  const companyId = await requireCompanyId(supabase, user.id)
+
+  const { error } = await supabase
+    .from('booking_template_usage')
+    .upsert(
+      {
+        template_id: id,
+        company_id: companyId,
+        last_used_at: new Date().toISOString(),
+      },
+      { onConflict: 'template_id,company_id' },
+    )
+
+  if (error) {
+    return NextResponse.json({ error: error.message }, { status: 500 })
+  }
+
+  return NextResponse.json({ data: { success: true } })
+}
@@ -31,24 +31,67 @@ const CreateBookingTemplateSchema = z.object({
 * GET /api/settings/booking-templates
 * Returns all templates visible to the current user:
 * system + company + team templates.
+ *
+ * Ordering: most recently used (per current company) first, then by category
+ * and name for never-used templates. Usage is tracked in
+ * booking_template_usage via POST /[id]/touch.
 */
 export async function GET() {
  const supabase = await createClient()
  const { data: { user } } = await supabase.auth.getUser()
  if (!user) return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })

+  const companyId = await requireCompanyId(supabase, user.id)
+
  // RLS handles scoping (system OR company OR team)
-  const { data, error } = await supabase
-    .from('booking_template_library')
-    .select('*')
-    .eq('is_active', true)
-    .order('is_system', { ascending: false })
-    .order('category')
-    .order('name')
+  const [templatesRes, usageRes] = await Promise.all([
+    supabase
+      .from('booking_template_library')
+      .select('*')
+      .eq('is_active', true)
+      .order('category')
+      .order('name'),
+    supabase
+      .from('booking_template_usage')
+      .select('template_id, last_used_at')
+      .eq('company_id', companyId),
+  ])

-  if (error) return NextResponse.json({ error: error.message }, { status: 500 })
+  if (templatesRes.error) {
+    return NextResponse.json({ error: templatesRes.error.message }, { status: 500 })
+  }
+  // usage lookup failing is non-fatal — we just fall back to default ordering
+  const usageByTemplate = new Map<string, string>()
+  if (!usageRes.error && usageRes.data) {
+    for (const row of usageRes.data) {
+      usageByTemplate.set(row.template_id, row.last_used_at)
+    }
+  }

-  return NextResponse.json({ data })
+  const templates = templatesRes.data ?? []
+  const decorated = templates.map((t) => ({
+    ...t,
+    last_used_at: usageByTemplate.get(t.id) ?? null,
+  }))
+
+  // Stable-sort: templates with last_used_at come first (most-recent first).
+  // Templates without usage keep their category/name order from the query.
+  // ISO 8601 timestamps are fixed-width ASCII — plain relational comparison
+  // is correct and avoids any locale-dependent behaviour from localeCompare.
+  decorated.sort((a, b) => {
+    const aUsed = a.last_used_at
+    const bUsed = b.last_used_at
+    if (aUsed && bUsed) {
+      if (bUsed > aUsed) return -1
+      if (bUsed < aUsed) return 1
+      return 0
+    }
+    if (aUsed) return -1
+    if (bUsed) return 1
+    return 0
+  })
+
+  return NextResponse.json({ data: decorated })
 }

 /**
@@ -101,6 +101,8 @@ export default function BookingTemplatePicker({ onApply, entityType }: Props) {
      return
    }
    const lines = applyTemplate(selected.lines, totalAmount)
+    // Fire-and-forget MRU bump so this template surfaces at the top next time.
+    fetch(`/api/settings/booking-templates/${selected.id}/touch`, { method: 'POST' }).catch(() => {})
    onApply(lines, selected.name)
    setOpen(false)
    setSelectedId(null)
@@ -14,7 +14,7 @@ import {
 } from '@/lib/bookkeeping/booking-templates'
 import { formatAccountWithName } from '@/lib/bookkeeping/client-account-names'
 import { isCounterpartyTemplateId } from '@/lib/bookkeeping/counterparty-templates'
-import { convertLibraryToBookingTemplate } from '@/lib/bookkeeping/template-library'
+import { convertLibraryToBookingTemplate, LIBRARY_TEMPLATE_PREFIX, isLibraryTemplateId } from '@/lib/bookkeeping/template-library'
 import { getAccountName } from '@/lib/bookkeeping/client-account-names'
 import type { BookingTemplateLibrary, EntityType } from '@/types'
 import type { SuggestedTemplate } from '@/lib/transactions/category-suggestions'
@@ -237,6 +237,11 @@ export default function TemplatePicker({
  const advancedGrouped = useMemo(() => groupTemplates(allAdvanced), [allAdvanced])

  const handleSelect = (template: BookingTemplate) => {
+    // For library-backed templates, bump MRU so they surface at the top next time.
+    if (isLibraryTemplateId(template.id)) {
+      const libraryId = template.id.slice(LIBRARY_TEMPLATE_PREFIX.length)
+      fetch(`/api/settings/booking-templates/${libraryId}/touch`, { method: 'POST' }).catch(() => {})
+    }
    onSelect(template)
  }

@@ -0,0 +1,140 @@
+import { describe, it, expect } from 'vitest'
+import { renderToBuffer } from '@react-pdf/renderer'
+import { FinancialStatementPDF } from '../financial-statement-pdf-template'
+import type { CompanySettings } from '@/types'
+
+function fakeCompany(): CompanySettings {
+  return {
+    company_name: 'Gnubok AB',
+    trade_name: 'Gnubok',
+    org_number: '5566778899',
+    vat_number: 'SE556677889901',
+    address_line1: 'Kungsgatan 1',
+    postal_code: '11143',
+    city: 'Stockholm',
+    country: 'SE',
+    entity_type: 'aktiebolag',
+  } as unknown as CompanySettings
+}
+
+describe('FinancialStatementPDF', () => {
+  it('renders a balance-sheet-shaped document to a PDF buffer', async () => {
+    const doc = FinancialStatementPDF({
+      title: 'Balansräkning',
+      groups: [
+        {
+          heading: 'Tillgångar',
+          sections: [
+            {
+              title: 'Kassa och bank',
+              rows: [
+                { account_number: '1930', account_name: 'Företagskonto', amount: 125_432.5 },
+              ],
+              subtotal: 125_432.5,
+            },
+          ],
+          totalLabel: 'Summa tillgångar',
+          total: 125_432.5,
+        },
+        {
+          heading: 'Eget kapital och skulder',
+          sections: [
+            {
+              title: 'Eget kapital',
+              rows: [
+                { account_number: '2010', account_name: 'Eget kapital', amount: 100_000 },
+                { account_number: '2091', account_name: 'Balanserat resultat', amount: 25_432.5 },
+              ],
+              subtotal: 125_432.5,
+            },
+          ],
+          totalLabel: 'Summa eget kapital och skulder',
+          total: 125_432.5,
+        },
+      ],
+      period: { start: '2026-01-01', end: '2026-12-31' },
+      company: fakeCompany(),
+      generatedAt: '2026-04-21T10:00:00Z',
+    })
+
+    const buffer = await renderToBuffer(doc)
+    expect(buffer).toBeInstanceOf(Buffer)
+    expect(buffer.length).toBeGreaterThan(1000)
+    // PDF files always start with "%PDF-"
+    expect(buffer.slice(0, 5).toString()).toBe('%PDF-')
+  })
+
+  it('renders an income-statement-shaped document with a summary block', async () => {
+    const doc = FinancialStatementPDF({
+      title: 'Resultaträkning',
+      groups: [
+        {
+          heading: 'Rörelseintäkter',
+          sections: [
+            {
+              title: 'Huvudintäkter',
+              rows: [
+                { account_number: '3001', account_name: 'Försäljning 25%', amount: 500_000 },
+              ],
+              subtotal: 500_000,
+            },
+          ],
+          totalLabel: 'Summa rörelseintäkter',
+          total: 500_000,
+        },
+        {
+          heading: 'Rörelsekostnader',
+          sections: [
+            {
+              title: 'Lokalkostnader',
+              rows: [
+                { account_number: '5010', account_name: 'Lokalhyra', amount: 120_000 },
+              ],
+              subtotal: 120_000,
+            },
+          ],
+          totalLabel: 'Summa rörelsekostnader',
+          total: 120_000,
+          negate: true,
+        },
+      ],
+      summary: [
+        { label: 'Rörelseresultat', amount: 380_000 },
+        { label: 'Årets resultat', amount: 380_000, emphasis: true },
+      ],
+      period: { start: '2026-01-01', end: '2026-12-31' },
+      company: fakeCompany(),
+      generatedAt: '2026-04-21T10:00:00Z',
+    })
+
+    const buffer = await renderToBuffer(doc)
+    expect(buffer).toBeInstanceOf(Buffer)
+    expect(buffer.slice(0, 5).toString()).toBe('%PDF-')
+  })
+
+  it('handles empty section groups gracefully', async () => {
+    const doc = FinancialStatementPDF({
+      title: 'Balansräkning',
+      groups: [
+        {
+          heading: 'Tillgångar',
+          sections: [],
+          totalLabel: 'Summa tillgångar',
+          total: 0,
+        },
+        {
+          heading: 'Eget kapital och skulder',
+          sections: [],
+          totalLabel: 'Summa eget kapital och skulder',
+          total: 0,
+        },
+      ],
+      period: { start: '', end: '' },
+      company: fakeCompany(),
+      generatedAt: '2026-04-21T10:00:00Z',
+    })
+
+    const buffer = await renderToBuffer(doc)
+    expect(buffer.slice(0, 5).toString()).toBe('%PDF-')
+  })
+})
@@ -0,0 +1,382 @@
+import {
+  Document,
+  Page,
+  Text,
+  View,
+  StyleSheet,
+} from '@react-pdf/renderer'
+import type { CompanySettings } from '@/types'
+
+const styles = StyleSheet.create({
+  page: {
+    paddingTop: 40,
+    paddingHorizontal: 40,
+    // Leave room for the fixed disclaimer + footer at the bottom of every page.
+    paddingBottom: 120,
+    fontSize: 10,
+    fontFamily: 'Helvetica',
+  },
+  header: {
+    flexDirection: 'row',
+    justifyContent: 'space-between',
+    alignItems: 'flex-start',
+    marginBottom: 24,
+    paddingBottom: 14,
+    borderBottomWidth: 1,
+    borderBottomColor: '#d4d4d4',
+  },
+  titleBlock: {
+    flex: 1,
+  },
+  title: {
+    fontSize: 20,
+    fontWeight: 'bold',
+    color: '#1a1a1a',
+    marginBottom: 4,
+  },
+  subtitle: {
+    fontSize: 11,
+    color: '#333',
+    marginBottom: 2,
+  },
+  period: {
+    fontSize: 10,
+    color: '#666',
+  },
+  companyInfo: {
+    textAlign: 'right',
+  },
+  companyName: {
+    fontSize: 11,
+    fontWeight: 'bold',
+    marginBottom: 2,
+  },
+  companyMeta: {
+    fontSize: 9,
+    color: '#666',
+  },
+  group: {
+    marginBottom: 18,
+  },
+  groupHeading: {
+    fontSize: 12,
+    fontWeight: 'bold',
+    color: '#1a1a1a',
+    marginBottom: 8,
+    paddingBottom: 4,
+    borderBottomWidth: 1,
+    borderBottomColor: '#1a1a1a',
+  },
+  section: {
+    marginBottom: 8,
+  },
+  sectionTitle: {
+    fontSize: 10,
+    fontWeight: 'bold',
+    color: '#444',
+    marginBottom: 4,
+    marginTop: 6,
+  },
+  row: {
+    flexDirection: 'row',
+    paddingVertical: 2,
+  },
+  colAccount: {
+    width: 48,
+    color: '#666',
+    fontFamily: 'Courier',
+  },
+  colName: {
+    flex: 1,
+    color: '#1a1a1a',
+    paddingRight: 12,
+  },
+  colAmount: {
+    width: 110,
+    textAlign: 'right',
+    fontFamily: 'Courier',
+    color: '#1a1a1a',
+  },
+  sectionSubtotalRow: {
+    flexDirection: 'row',
+    paddingVertical: 3,
+    marginTop: 2,
+    borderTopWidth: 0.5,
+    borderTopColor: '#d4d4d4',
+  },
+  sectionSubtotalLabel: {
+    flex: 1,
+    fontStyle: 'italic',
+    color: '#444',
+    paddingLeft: 48,
+  },
+  sectionSubtotalAmount: {
+    width: 110,
+    textAlign: 'right',
+    fontFamily: 'Courier',
+    fontStyle: 'italic',
+    color: '#444',
+  },
+  groupTotalRow: {
+    flexDirection: 'row',
+    paddingVertical: 6,
+    marginTop: 6,
+    borderTopWidth: 1,
+    borderTopColor: '#1a1a1a',
+  },
+  groupTotalLabel: {
+    flex: 1,
+    fontWeight: 'bold',
+    fontSize: 11,
+  },
+  groupTotalAmount: {
+    width: 110,
+    textAlign: 'right',
+    fontFamily: 'Courier',
+    fontWeight: 'bold',
+    fontSize: 11,
+  },
+  summaryBlock: {
+    marginTop: 20,
+    paddingTop: 10,
+    borderTopWidth: 2,
+    borderTopColor: '#1a1a1a',
+  },
+  summaryRow: {
+    flexDirection: 'row',
+    paddingVertical: 4,
+  },
+  summaryLabel: {
+    flex: 1,
+    color: '#1a1a1a',
+  },
+  summaryAmount: {
+    width: 110,
+    textAlign: 'right',
+    fontFamily: 'Courier',
+  },
+  summaryEmphasisLabel: {
+    flex: 1,
+    fontWeight: 'bold',
+    fontSize: 12,
+  },
+  summaryEmphasisAmount: {
+    width: 110,
+    textAlign: 'right',
+    fontFamily: 'Courier',
+    fontWeight: 'bold',
+    fontSize: 12,
+  },
+  disclaimer: {
+    position: 'absolute',
+    bottom: 52,
+    left: 40,
+    right: 40,
+    paddingTop: 6,
+    paddingBottom: 6,
+    paddingHorizontal: 10,
+    borderWidth: 0.8,
+    borderColor: '#b45309',
+    backgroundColor: '#fef3c7',
+    borderRadius: 3,
+  },
+  disclaimerTitle: {
+    fontSize: 8,
+    fontWeight: 'bold',
+    color: '#78350f',
+    marginBottom: 2,
+  },
+  disclaimerText: {
+    fontSize: 7.5,
+    color: '#78350f',
+    lineHeight: 1.3,
+  },
+  footer: {
+    position: 'absolute',
+    bottom: 24,
+    left: 40,
+    right: 40,
+    borderTopWidth: 0.5,
+    borderTopColor: '#d4d4d4',
+    paddingTop: 6,
+    flexDirection: 'row',
+    justifyContent: 'space-between',
+  },
+  footerText: {
+    fontSize: 8,
+    color: '#888',
+  },
+})
+
+function formatAmount(amount: number): string {
+  return new Intl.NumberFormat('sv-SE', {
+    minimumFractionDigits: 2,
+    maximumFractionDigits: 2,
+  }).format(amount)
+}
+
+function formatOrgNumber(orgNumber: string): string {
+  const cleaned = orgNumber.replace(/\D/g, '')
+  if (cleaned.length === 10) {
+    return `${cleaned.slice(0, 6)}-${cleaned.slice(6)}`
+  }
+  return orgNumber
+}
+
+function formatDateSv(iso: string): string {
+  if (!iso) return ''
+  return new Date(iso).toLocaleDateString('sv-SE')
+}
+
+export interface FinancialStatementSection {
+  title: string
+  rows: { account_number: string; account_name: string; amount: number }[]
+  subtotal: number
+}
+
+export interface FinancialStatementGroup {
+  heading: string
+  sections: FinancialStatementSection[]
+  totalLabel: string
+  total: number
+  negate?: boolean
+}
+
+export interface FinancialStatementSummaryRow {
+  label: string
+  amount: number
+  emphasis?: boolean
+}
+
+interface FinancialStatementPDFProps {
+  title: string
+  groups: FinancialStatementGroup[]
+  summary?: FinancialStatementSummaryRow[]
+  period: { start: string; end: string }
+  company: CompanySettings
+  generatedAt: string
+}
+
+export function FinancialStatementPDF({
+  title,
+  groups,
+  summary,
+  period,
+  company,
+  generatedAt,
+}: FinancialStatementPDFProps) {
+  const companyDisplayName = company.trade_name || company.company_name || ''
+  const periodLabel = period.start && period.end
+    ? `${formatDateSv(period.start)} – ${formatDateSv(period.end)}`
+    : ''
+
+  return (
+    <Document>
+      <Page size="A4" style={styles.page}>
+        <View style={styles.header} fixed>
+          <View style={styles.titleBlock}>
+            <Text style={styles.title}>{title}</Text>
+            {companyDisplayName && (
+              <Text style={styles.subtitle}>{companyDisplayName}</Text>
+            )}
+            {periodLabel && (
+              <Text style={styles.period}>Period: {periodLabel}</Text>
+            )}
+          </View>
+          <View style={styles.companyInfo}>
+            {company.company_name && (
+              <Text style={styles.companyName}>{company.company_name}</Text>
+            )}
+            {company.org_number && (
+              <Text style={styles.companyMeta}>
+                Org.nr: {formatOrgNumber(company.org_number)}
+              </Text>
+            )}
+            {company.vat_number && (
+              <Text style={styles.companyMeta}>VAT: {company.vat_number}</Text>
+            )}
+          </View>
+        </View>
+
+        {groups.map((group, gi) => (
+          <View key={gi} style={styles.group} wrap>
+            <Text style={styles.groupHeading}>{group.heading}</Text>
+
+            {group.sections.length === 0 ? (
+              <Text style={{ fontSize: 9, color: '#888', fontStyle: 'italic' }}>
+                Inga poster i perioden.
+              </Text>
+            ) : (
+              group.sections.map((section, si) => (
+                <View key={si} style={styles.section} wrap={false}>
+                  <Text style={styles.sectionTitle}>{section.title}</Text>
+                  {section.rows.map((row, ri) => {
+                    const displayAmount = group.negate ? -row.amount : row.amount
+                    return (
+                      <View key={ri} style={styles.row}>
+                        <Text style={styles.colAccount}>{row.account_number}</Text>
+                        <Text style={styles.colName}>{row.account_name}</Text>
+                        <Text style={styles.colAmount}>{formatAmount(displayAmount)}</Text>
+                      </View>
+                    )
+                  })}
+                  {section.rows.length > 1 && (
+                    <View style={styles.sectionSubtotalRow}>
+                      <Text style={styles.sectionSubtotalLabel}>Summa {section.title.toLowerCase()}</Text>
+                      <Text style={styles.sectionSubtotalAmount}>
+                        {formatAmount(group.negate ? -section.subtotal : section.subtotal)}
+                      </Text>
+                    </View>
+                  )}
+                </View>
+              ))
+            )}
+
+            <View style={styles.groupTotalRow}>
+              <Text style={styles.groupTotalLabel}>{group.totalLabel}</Text>
+              <Text style={styles.groupTotalAmount}>
+                {formatAmount(group.negate ? -group.total : group.total)}
+              </Text>
+            </View>
+          </View>
+        ))}
+
+        {summary && summary.length > 0 && (
+          <View style={styles.summaryBlock} wrap={false}>
+            {summary.map((row, i) => (
+              <View key={i} style={styles.summaryRow}>
+                <Text style={row.emphasis ? styles.summaryEmphasisLabel : styles.summaryLabel}>
+                  {row.label}
+                </Text>
+                <Text style={row.emphasis ? styles.summaryEmphasisAmount : styles.summaryAmount}>
+                  {formatAmount(row.amount)}
+                </Text>
+              </View>
+            ))}
+          </View>
+        )}
+
+        <View style={styles.disclaimer} fixed>
+          <Text style={styles.disclaimerTitle}>Arbetsutkast – ej undertecknat</Text>
+          <Text style={styles.disclaimerText}>
+            Detta dokument är ett internt arbetsutkast och utgör inte en godkänd
+            årsredovisning enligt ÅRL 2 kap 7 §. Den formella årsredovisningen ska
+            undertecknas av samtliga styrelseledamöter och, i förekommande fall, VD
+            innan den lämnas in till Bolagsverket.
+          </Text>
+        </View>
+
+        <View style={styles.footer} fixed>
+          <Text style={styles.footerText}>
+            {companyDisplayName}
+            {company.org_number ? ` · ${formatOrgNumber(company.org_number)}` : ''}
+          </Text>
+          <Text
+            style={styles.footerText}
+            render={({ pageNumber, totalPages }) => `Genererad ${formatDateSv(generatedAt)} · Sida ${pageNumber} av ${totalPages}`}
+          />
+        </View>
+      </Page>
+    </Document>
+  )
+}
@@ -0,0 +1,53 @@
+-- =============================================================================
+-- Booking Template Usage (per-company MRU tracking)
+-- =============================================================================
+--
+-- Tracks when a booking template was last used *within a specific company*.
+-- Stored separately from booking_template_library because:
+--   1. System templates are shared globally (is_system = TRUE, company_id NULL)
+--      so a per-row last_used_at would be useless — company A using a template
+--      would surface it for company B too.
+--   2. Team templates are shared across a team's companies; each company should
+--      track its own usage independently.
+--
+-- One row per (template_id, company_id). Upsert on use.
+
+CREATE TABLE public.booking_template_usage (
+  id              UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  template_id     UUID NOT NULL REFERENCES public.booking_template_library(id) ON DELETE CASCADE,
+  company_id      UUID NOT NULL REFERENCES public.companies(id) ON DELETE CASCADE,
+  last_used_at    TIMESTAMPTZ NOT NULL DEFAULT now(),
+  created_at      TIMESTAMPTZ NOT NULL DEFAULT now(),
+
+  UNIQUE (template_id, company_id)
+);
+
+-- RLS
+ALTER TABLE public.booking_template_usage ENABLE ROW LEVEL SECURITY;
+
+CREATE POLICY "btu_select" ON public.booking_template_usage
+  FOR SELECT USING (
+    company_id IN (SELECT public.user_company_ids())
+  );
+
+CREATE POLICY "btu_insert" ON public.booking_template_usage
+  FOR INSERT WITH CHECK (
+    company_id IN (SELECT public.user_company_ids())
+  );
+
+CREATE POLICY "btu_update" ON public.booking_template_usage
+  FOR UPDATE USING (
+    company_id IN (SELECT public.user_company_ids())
+  );
+
+CREATE POLICY "btu_delete" ON public.booking_template_usage
+  FOR DELETE USING (
+    company_id IN (SELECT public.user_company_ids())
+  );
+
+-- Index for the sort query: fetch last_used_at for a given company.
+CREATE INDEX idx_btu_company_last_used
+  ON public.booking_template_usage (company_id, last_used_at DESC);
+
+-- Schema reload for PostgREST
+NOTIFY pgrst, 'reload schema';
@@ -0,0 +1,24 @@
+-- =============================================================================
+-- Booking Template Usage: add updated_at column + trigger
+-- =============================================================================
+--
+-- Follow-up to 20260421160000_booking_template_usage.sql. The project
+-- migration rules (CLAUDE.md) require every table to carry an updated_at
+-- column maintained by the shared update_updated_at_column() trigger. The
+-- initial migration omitted it because the row is touched via upsert
+-- (which bumps last_used_at) — but the audit convention applies regardless.
+
+ALTER TABLE public.booking_template_usage
+  ADD COLUMN IF NOT EXISTS updated_at TIMESTAMPTZ NOT NULL DEFAULT now();
+
+-- Seed updated_at for existing rows to match last_used_at so history is
+-- coherent from day one.
+UPDATE public.booking_template_usage
+   SET updated_at = last_used_at
+ WHERE updated_at < last_used_at;
+
+CREATE TRIGGER btu_updated_at
+  BEFORE UPDATE ON public.booking_template_usage
+  FOR EACH ROW EXECUTE FUNCTION public.update_updated_at_column();
+
+NOTIFY pgrst, 'reload schema';