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fix(reports): exclude opening-balance entry from SIE #UB movement (#809)

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* fix(reports): exclude opening-balance entry from SIE #UB movement

getOpeningBalances() returns obEntryId so callers can exclude the OB
entry from period queries to prevent double-counting. sie-export.ts was
discarding obEntryId, so the OB entry's lines were counted in both
openingBalancesByAccount and calculateBalances. The double-count
cancelled the real net movement, leaving #UB = #IB for any account
that was zeroed out during the year (e.g. a closed bank account).

Fix: filter the OB entry out into periodEntries before the #VER loop
and calculateBalances, matching the pattern already used by
trial-balance.ts and general-ledger.ts.

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

Signed-off-by: Jonas Flodén <jonas@floden.nu>

* test(reports): add regression test for SIE #UB double-count via OB entry

Adds a test that exercises the exact scenario that was broken: the OB
entry returned by the journal_entries query being included in both
getOpeningBalances (#IB) and calculateBalances (movement), leaving
#UB = #IB for an account zeroed out during the year.

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

Signed-off-by: Jonas Flodén <jonas@floden.nu>

---------

Signed-off-by: Jonas Flodén <jonas@floden.nu>
This commit is contained in:
Jonas Flodén
2026-06-29 22:13:44 +02:00
committed by GitHub
parent d603042328
commit b2aa79d553
2 changed files with 76 additions and 3 deletions
Download Patch File Download Diff File Expand all files Collapse all files
lib/reports/__tests__/sie-export.test.ts
+69
View File
@@ -483,4 +483,73 @@ describe('generateSIEExport', () => {
expect(output).toContain('#UB 0 1930 12000.00')
expect(output).toContain('#UB 0 2440 -12000.00')
})
it('excludes the OB entry from #VER output and #UB movement so a zeroed-out account gets #UB 0', async () => {
// Regression: the OB entry was included in both getOpeningBalances (#IB)
// and calculateBalances (movement), so its debit cancelled the real net
// movement and left #UB = #IB for any account zeroed out during the year.
//
// Setup: 1933 opens at 96 466,59 (IB), is swept to 0 via a transfer to
// 1930 during the year. The OB entry (id: 'ob-entry-1') is returned by
// the journal_entries query because it lives in the same fiscal period.
results = [
{ data: { id: 'period-1', period_start: '2024-01-01', period_end: '2024-12-31', opening_balance_entry_id: 'ob-entry-1' }, error: null },
{ data: null, error: null }, // prevPeriod
{ data: [], error: null }, // accounts
{
data: [
// The OB entry itself — must be excluded from movement/VER output
{
id: 'ob-entry-1',
entry_date: '2024-01-01',
voucher_number: 1,
voucher_series: 'A',
description: 'IB 2024',
status: 'posted',
lines: [
{ account_number: '1933', debit_amount: 96466.59, credit_amount: 0, line_description: 'IB 1933', cost_center: null, project: null },
{ account_number: '2019', debit_amount: 0, credit_amount: 96466.59, line_description: null, cost_center: null, project: null },
],
},
// A real transaction: account 1933 swept to 1930
{
id: 'e2',
entry_date: '2024-08-07',
voucher_number: 2,
voucher_series: 'A',
description: 'Stängning Bokio',
status: 'posted',
lines: [
{ account_number: '1930', debit_amount: 96466.59, credit_amount: 0, line_description: null, cost_center: null, project: null },
{ account_number: '1933', debit_amount: 0, credit_amount: 96466.59, line_description: null, cost_center: null, project: null },
],
},
],
error: null,
},
{ data: [], error: null }, // cost_centers
{ data: [], error: null }, // projects
// fetchAllRows for OB entry lines (opening_balance_entry_id is set)
{
data: [
{ account_number: '1933', debit_amount: 96466.59, credit_amount: 0 },
{ account_number: '2019', debit_amount: 0, credit_amount: 96466.59 },
],
error: null,
},
]
const output = await generateSIEExport(supabase, 'company-1', baseOptions)
// IB recorded correctly
expect(output).toContain('#IB 0 1933 96466.59')
// 1933 was zeroed out: UB must be 0, not a repeat of IB
expect(output).toContain('#UB 0 1933 0.00')
// 1930 received the sweep: UB = 0 + 96466.59
expect(output).toContain('#UB 0 1930 96466.59')
// OB entry must NOT appear as a #VER block
expect(output).not.toContain('"IB 2024"')
// The real transfer entry must appear
expect(output).toContain('"Stängning Bokio"')
})
})
lib/reports/sie-export.ts
+7 -3
View File
@@ -198,7 +198,7 @@ export async function generateSIEExport(
// balances RPC derives IB from earlier journal lines instead of silently
// emitting zero #IB records and producing wrong #UB values.
const openingBalancesByAccount = new Map<string, number>()
const { balances: obBalances } = await getOpeningBalances(supabase, companyId, {
const { balances: obBalances, obEntryId } = await getOpeningBalances(supabase, companyId, {
period_start: period.period_start,
opening_balance_entry_id: period.opening_balance_entry_id ?? null,
})
@@ -210,8 +210,12 @@ export async function generateSIEExport(
openingBalancesByAccount.set(accountNumber, amount)
}
// Exclude the OB entry from VER/TRANS and from movement calculations to
// prevent double-counting: it is already represented by the #IB records above.
const periodEntries = (entries as JournalEntry[])?.filter(e => e.id !== obEntryId) ?? []
// === Journal entries (VER + TRANS) ===
for (const entry of (entries as JournalEntry[]) || []) {
for (const entry of periodEntries) {
const entryLines = (entry.lines as JournalEntryLine[]) || []
const entryDate = dateStringToSIE(entry.entry_date)
const series = entry.voucher_series || 'A'
@@ -248,7 +252,7 @@ export async function generateSIEExport(
// === Closing balances (UB for balance sheet, RES for income statement) ===
// Movement balances from journal entries
const movementBalances = calculateBalances(entries as JournalEntry[])
const movementBalances = calculateBalances(periodEntries)
// Merge all accounts that have either IB or movements
const allAccountNumbers = new Set([