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Author SHA1 Message Date
Mattsson 2a8bf9b42e Bug/year end numbers (#744) 
* fix(bookkeeping): allow creating a fiscal year that fills an interior gap

Fiscal-period creation only allowed chaining a new räkenskapsår before the
earliest or after the latest existing period, so a company with a gap between
years (e.g. 2024 + 2026 from an SIE import, missing 2025) could not create the
missing year — it failed with "New period must chain before the earliest or
after the latest existing period".

Generalise forward chaining onto the new period's immediate predecessor, which
covers both appending a new latest year and filling an interior gap. The
"prior year must be locked" guard now applies only to true appends, not gap
fills (a backfill, like backward chaining). previous_period_id is set to the
predecessor and the successor is relinked so the BFNAR 2013:2 continuity chain
stays intact. The create dialog suggests the missing year (capped so it never
overlaps the next period), the settings page seeds the dialog at the earliest
gap, and the default suggested name is now "Räkenskapsår <year>".

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(bookkeeping): omföra föregående års resultat (2099 → 2098) at year-end

Year-end closing posts the result to 2099 "Årets resultat" and the opening
balance carried it forward on 2099 every year, so 2099 accumulated across
years and the prior result never moved off "Årets resultat".

executeYearEndClosing now posts a separate "Omföring av föregående års
resultat" verifikat (Dr 2099 / Cr 2098 for a profit, reversed for a loss)
into the new period after the continuity check passes, so 2099 starts each
year at zero. Kept as a standalone entry rather than folded into the opening
balance so the IB stays a faithful mirror of the prior UB and IB/UB
continuity still holds. Aktiebolag only; idempotent; no-op when 2099 is flat.
The 2098 → 2091/2898 disposition (bolagsstämma decision) is intentionally
left to a separate step.

- new source_type 'result_appropriation' (migration + type + Zod enum)
- generateResultAppropriation helper (planner + poster) wired as step 11
- ResultStep surfaces the omföring voucher
- unit tests + pg-real invariant
- scripts/repair-result-appropriation.ts: retroactive catch-up (dry-run default)

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat(transactions): shadow-detect date-drift duplicate bank transactions

The content-dedup bridge buckets on exact (date, ore), so the same
transaction re-imported with a booking date that drifted a day lands in
a different bucket and slips past every dedup layer. Add a measure-only
("shadow") detector that flags would-be +/-1-day duplicates and counts
them, without changing what is inserted - so the gap can be validated on
real data before any enforcement, mirroring the scope-drift shadow.

- shiftIsoDate(): pure, deterministic adjacent-date helper
- ingest: DEDUP_DATE_DRIFT_MODE flag (default on), pre-loop bucket
  snapshot, per-row gate with desc-bridge + cross-channel-symmetry
  signals; logs shadow_date_drift_candidates, never alters inserts
- fail-safe date guard so the measurement can never abort an import
- regression tests for both signals, account/window/distinct guards,
  no-double-count, and the malformed-date fail-safe

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* test(bookkeeping): anonymize a customer reference in fiscal-period tests

Remove a real customer name ("AXMD AB") from regression-test comments;
no logic change.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(workflows): enhance Docker image scanning and caching mechanisms

* fix(bookkeeping): enhance year-end result appropriation handling and error reporting

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
 2026-06-16 18:22:09 +02:00
Mattsson db8983ba9e Add/bokslut (#718) 
* feat(arcim-migration): Briox provider with SIE-over-API import

- Briox auth via account ID + application token (no app-level
  credentials); both tokens rotate on refresh and are persisted
- New sie-fetcher pulls the general ledger as SIE through the
  provider API for Fortnox, Briox and Bjorn Lunden
- Wizard stops on a failed SIE import and surfaces the real errors
  instead of proceeding to the misleading migrate-guard message
- PROVIDER_SIE_ONLY_FORTNOX renamed to PROVIDER_SIE_NOT_SUPPORTED;
  new PROVIDER_TOKEN_INVALID for rejected provider credentials

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(bookkeeping): per-line accruals (periodisering) on invoices and supplier invoices

Defer revenue/costs per invoice line to 29xx/17xx interim accounts with
automatic monthly dissolution (nightly cron + catch-up at registration),
schedule cancellation on credit, year-end auto-detect exclusion for
already-scheduled invoices, invoice-inbox service-period extraction for
prefill, and an MCP tool to list schedules.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* feat(bokslut): iXBRL arsredovisning generation and Bolagsverket digital filing

Generate the annual report as iXBRL from a generated taxonomy registry
(K2 element lists, taxonomy:generate/check scripts + CI guard), expose it
via the fiscal-period API, and add the bolagsverket extension for digital
submission to eget utrymme with webhook-driven status tracking
(submissions table + pg tests, lifecycle events, year-end wizard UI).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* test(mcp): raise origin-guard test timeout to 20s

The dynamic import pulls in the full server module; the parse alone
flirts with the 5s default under full-suite parallel load.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* Add new scripts and documentation for K2 AB taxonomy generation and validation

- Introduced `generate-taxonomy-registry.ts` to automate the generation of the iXBRL taxonomy concept registry from official element lists and tuple models.
- Added `validate-ixbrl.mjs` for validating generated iXBRL reports against the official taxonomy package using Arelle.
- Included new documentation files:
  - `k2-ab-arsredovisning-elementlista-2024-09-12_rev20250312_sv.xlsx`
  - `tuple-innehallsmodell-arsredovisning-k2-2024-09-12.xlsx`
  - `taxonomi-paket-2024-09-12_rev20250312.zip`

* Add tests for bookkeeping accruals dissolution and supplier invoices

- Implement tests for the POST /api/bookkeeping/accruals/[id]/dissolve route, covering success and error scenarios.
- Add tests for the DELETE /api/supplier-invoices/[id] route, including authentication checks and validation of invoice deletion conditions.
- Introduce tests for the Arcim migration provider client, ensuring token handling and error classification.
- Create tests for the Bolagsverket extension, validating submission role enforcement and environment settings.
- Add Zod schemas for Bolagsverket response payloads to ensure proper validation.
- Implement tests for MCP server's list accrual schedules, confirming registration and scope mapping.
- Add consistency tests for IXBRL document generation, ensuring duplicate facts and XML escaping are handled correctly.
- Introduce typed domain errors for accrual schedules to improve error handling in the service.
- Add tests for resolving consent with Briox token refresh concurrency, ensuring proper token management and error handling.

* fix(tests): update payload size guard comments to reflect recent changes in tool descriptions and ceiling adjustments

* fix(gitattributes): mark generated JSON files in bokslut taxonomy as linguist-generated

* feat(migrations): add backfill for invoices.journal_entry_id and fallback for next_voucher_number user_id

* feat(bokslut): enhance compliance and financial processing features with new submission details and security measures

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
 2026-06-12 16:35:30 +02:00
Mattsson 32d9978f1b Fix/chrome pdf preview csp (#572) 
* feat: add option to exclude year-end closing entries in SIE export and related reports

* delete docs

* fix: allow Chrome's PDF viewer in verifikat document preview

The /api/documents/:id/inline route shipped with
`object-src 'none'` in its CSP, which blocked Chrome's built-in PDF
viewer (it renders inline PDFs via an internal <embed>). Users on
Chrome saw "Det här innehållet har blockerats" when expanding a PDF
attachment in the bookkeeping view; Firefox (PDF.js) and Edge (own
viewer) were unaffected, and JPGs worked because <img> isn't subject
to object-src.

Drops the CSP for this route to the minimum needed for embeddability:
`frame-ancestors 'self'`. X-Content-Type-Options: nosniff plus the
fixed Content-Type from the handler already block MIME confusion;
X-Frame-Options: SAMEORIGIN + frame-ancestors still block clickjacking.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat(auth): add webmail deep link to email confirmation screens

Mirrors Stripe's signup UX: after asking the user to verify their email,
detect their webmail provider from the domain and show a button that
opens the inbox in a new tab. Gmail gets a from:<sender> search
pre-populated; Outlook/Yahoo/iCloud/Proton open the inbox directly.
Unknown / custom domains fall back to the existing copy.

Sender address is configurable via NEXT_PUBLIC_BRANDING_AUTH_EMAIL_FROM
(default noreply@gnubok.se) so white-label installs can match their
Supabase Auth SMTP config.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(auth): unblock first-time password set for BankID users with MFA

Supabase rejects updateUser({password}) and mfa.unenroll with "AAL2 session
is required" whenever a TOTP factor is enrolled. BankID magic-link logins
produce AAL1, and middleware skips MFA enforcement for bankid_linked users,
so they had no path to AAL2 — leaving them unable to set a backup password
or disable MFA without going through the email-recovery escape hatch.

- /api/account/password: branch on app_metadata.has_password. First-time set
  writes via service.auth.admin.updateUserById (no existing credential to
  protect, AAL2 guard does not apply). Change-password keeps the user-session
  updateUser so AAL2 still fires for credential rotation.
- /mfa/verify: accept a safeReturnTo query param and route there after
  successful verify, so step-up flows can land back where they came from.
- SecuritySettings: detect the AAL2 error from both change-password and
  mfa.unenroll and redirect through /mfa/verify?returnTo=/settings/account
  instead of toasting a dead-end error.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* Add tests and rounding utility for öre precision in bokslut calculations

- Implemented `roundOre` function for rounding SEK amounts to two decimal places, ensuring consistent monetary calculations.
- Introduced `ORE_TOLERANCE` constant for comparing rounded amounts, facilitating invariant checks in financial entries.
- Created comprehensive tests for `roundOre`, covering typical cases, edge cases, and idempotency.
- Added year-end invariants tests to verify database-level guarantees for closing entries, ensuring they balance to the öre and reject discrepancies.
- Developed end-to-end tests for the dispositions chain, validating the correctness of calculations across various scenarios.

* fix: update PDF rendering to remove Swish QR code generation and set default to disable Swish visibility

* fix: enhance security by rejecting data URIs in safeReturnTo function tests

* fix: improve rounding logic in roundOre function and add customer_type migration

* fix: add customer_type column to customers and enforce CHECK constraint

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-26 22:29:41 +02:00
Jakob Wennberg fd4274787c feat(bokslut): Phases 4-7 — accruals + årsredovisning + EF + MCP tools (#509) 
* feat(bokslut): Phases 4-7 — accruals + årsredovisning + EF + MCP tools

Builds on the Phase 1-3 PR (#508). Same K2-AB scope decisions hold (iXBRL
deferred, K3 deferred, koncernredovisning out of scope) — what ships:

PHASE 4 — Periodiseringar
- lib/bokslut/accruals/accrual-detector.ts: auto-proposes the vacation-
  liability change (delta on 2920 against 7090 + 31,42 % avgifter on
  7519/2940) by reading lib/reports/vacation-liability.ts. Manual prepaid
  (17xx) / accrued (29xx) / audit-fee builders for entries the heuristic
  can't derive — supplier-invoice service_period detection is deferred
  until the data model grows the field.
- /api/bookkeeping/fiscal-periods/[id]/accruals (GET + POST) — posts each
  accrual as a separate manual-source journal entry with the next-day
  reverse date embedded in the description.
- New AccrualsStep wizard step between Preflight and Dispositions.
- Auto-reversal cron is follow-up infra; for now reverses_on is metadata
  + a visible UI badge.

PHASE 5 — Årsredovisning PDF + signing
- lib/bokslut/arsredovisning/{types,build-data,arsredovisning-pdf,signature
  -service}: pre-fills flerårsöversikt from prior 3 fiscal periods, eget-
  kapital-förändring from journal data, K2-minimum noter with
  avskrivningstider auto-derived from the asset register and medelantal
  anställda from the employees table. PDF via @react-pdf/renderer mirroring
  the income-statement/pdf pattern.
- Migration 20260516170000: arsredovisning_signature_requests with RLS,
  signed-immutability trigger, and DELETE policy that blocks signed rows.
  Signature-service exposes list/create/markSigned/isFullySignedOff.
- BankID call itself is not wired here — the table + service make the
  request layer available so a follow-up can hook lib/auth/bankid.ts to the
  sign action without rework.
- /api/.../arsredovisning (data + pdf + signatures) endpoints.
- /bookkeeping/year-end/arsredovisning page with editable narrative,
  flerårsöversikt table, signer slots, PDF download, and Bolagsverket
  Mina Sidor link. Explicit warning about the FY2026 iXBRL mandate.

PHASE 6 — Enskild firma NE-bilaga UI
- lib/bokslut/enskild-firma/{egenavgifter,rantefordelning,periodiseringsfond
  -ef,expansionsfond}-calculator.ts. All declaration-only — never produce
  a journal entry. Egenavgifter 28,97 % / pensionärssats 10,21 % / passive
  SLP 24,26 %, schablonavdrag 25/10/20 %. Räntefördelning SLR+6 / SLR+1
  with the -500 000 negative threshold. P-fond EF cap 30 % (vs 25 % för
  AB). Expansionsfond 125,94 % av kapitalunderlag, 20,6 % skatt.
- EfDeclarationSection mounted inside DispositionsStep when entity_type is
  enskild_firma — live recompute as the user adjusts kapitalunderlag,
  prior-year amounts, p-fond desired, expansionsfond change. Each card
  shows the NE-bilaga ruta the number lands in. NE-bilaga preview link.

PHASE 7 — Agent-native MCP tools
- gnubok_propose_dispositioner: read-only AB dispositions proposal
- gnubok_propose_accruals: read-only accruals proposal
- gnubok_propose_annual_depreciation: read-only depreciation per asset
- gnubok_post_annual_depreciation: stages depreciation commit (high-risk)
- gnubok_preview_arsredovisning: structured K2 ÅR preview
- gnubok_preview_ef_declaration: EF skattemässiga justeringar preview
- All ≤280-char descriptions, additionalProperties:false, conform to
  STAGED_OPERATION_SCHEMA for write tools. Read tools return the same
  shapes as their HTTP counterparts so agents and the UI share a contract.
- The existing GET /bokslutsdispositioner endpoint now calls the shared
  buildDispositionsProposal helper that the MCP tool also uses, removing
  the duplicate logic that lived in both.

Verification
- 149 unit tests pass (was 125 on Phase 1-3; +24 across accruals, EF
  calculators, expansionsfond, periodiseringsfond-ef)
- Zero lint or typecheck errors on any new file
- Migration 20260516170000 applied to remote Supabase via MCP

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(bokslut): address PR #509 round-1 — CI blocker + 3 P1s + compliance bundle

CI BLOCKER (output-schema test)
- The 5 new read-only MCP tools (gnubok_propose_dispositioner / _accruals /
  _annual_depreciation, _preview_arsredovisning / _ef_declaration) were
  missing outputSchema, which the existing strict-schemas guard reads as a
  hard failure on core-only CI. Added a permissive { type: 'object',
  additionalProperties: true } outputSchema to each — the return shapes are
  the same as their HTTP counterparts and trying to mirror them inline
  would duplicate the type tree across two boundaries.

P1 — vacation accrual: two real bugs in one entry
- Delta was anchored on the OPENING balance of 2920, so any mid-year
  postings (partial accruals, reversals) were ignored. Now anchors on the
  current closing balance via tb.rows.find(2920).closing_credit -
  closing_debit. Updated the computation field label to current_2920.
- More importantly: 2920 is a balance-sheet carry-forward (semesterlöneskuld
  persists until the actual vacation is paid). The original implementation
  set reverses_on to Jan 1 of the next year, which would zero the liability
  on day 1 of the new year — a known Swedish bookkeeping error. The
  vacation proposal now ships with reverses_on = '' to suppress the
  reversal badge, the API route emits a "Bokslutsjustering" description
  instead of "Periodisering (vänds …)", and AccrualsStep renders "Rullas
  vidare (ingen vändning)" so the user knows the liability carries forward.

P1 — signature_requests immutability gap (security)
- The existing trigger only guarded role / signer_name / signed_at /
  status on signed rows, leaving bankid_signature_data,
  signer_personnummer_encrypted, and signer_personnummer_hash mutable. An
  UPDATE on a signed row could silently alter the BankID proof. New
  migration 20260517090000 replaces the trigger function to cover the full
  audit-critical column set (plus fiscal_period_id and company_id as
  belt-and-braces).

P1 — narrative edits never reached the PDF
- The /bookkeeping/year-end/arsredovisning page let the user edit
  description / important_events / resultatdisposition but the download
  link pointed at a plain GET that regenerated boilerplate. Wired the PDF
  endpoint to accept description / events / disposition as query params
  (length-capped) and the page now constructs the download URL with the
  current narrative state — only fields the user actually changed are
  included, keeping the URL short for the unchanged-defaults case.

Compliance quick wins
- Added period_lock check to gnubok_post_annual_depreciation MCP tool
  (matches the existing accruals POST guard).
- Added explicit fiscal-period ownership pre-check to the signatures POST
  route (RLS would reject anyway; the route layer just makes the 404
  envelope cleaner).
- Replaced free-text role on the signatures schema with an enum allowing
  only Styrelseledamot / Styrelseordförande / VD / Verkställande direktör.
- Added Cache-Control: no-store + Pragma: no-cache to the ÅR PDF response
  so the document (officer names + financials = personal data) isn't
  cached by any intermediary.
- Sanitized period_end in the PDF Content-Disposition header to dodge
  header-injection via stray chars (defensive — period_end is a date, but
  the cost is one regex).
- Softened the iXBRL warning text on the ÅR page: digital filing is
  proposed by Bolagsverket but not yet enacted; PDF is still valid today.

False positives I'm intentionally not chasing on this round
- Greptile P2 `sate` typo in the address city field — the rename would
  touch the type and every consumer; defer.
- Greptile P2 "computation field label" — already addressed as part of
  the P1 vacation fix above.
- Compliance V2.2 "silent skip" in accruals POST — the silent skip is in
  the UI's empty-row filter, not in the server route. Server validation
  already returns 400 via Zod for any invalid item.

Verification
- 154 unit tests pass (was 149; +5 from re-running the MCP strict-schemas
  + output-schema suites that now include the new tools)
- Zero typecheck errors on any touched file
- Zero lint errors on any touched file
- Migration 20260517090000 applied to remote Supabase via MCP

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(bokslut): address PR #509 round-2 — 3 real bugs + 5-item polish

3 real bugs from the round-1 Swedish review + Compliance Swarm re-eval:

- Soliditet inflated by obeskattade reserver. build-data.ts filtered equity
  with startsWith('20') || startsWith('21') — but 21xx (periodiseringsfonder,
  överavskrivningar) are partially deferred tax, not eget kapital. Splitting
  them out per K2 / ÅRL. Filter is now startsWith('20') only.

- Resultaträkning omitted bokslutsdispositioner + skatt rows. K2 RR must
  include 88xx (dispositioner) and 89xx (skatt) before "Årets resultat" per
  ÅRL 3:2 — without them, the printed RR doesn't reconcile to BS 2099 and
  the document is non-compliant for any AB that posted bolagsskatt or
  periodiseringsfond. flattenIncomeStatement now splits the financial
  sections on title (Bokslutsdispositioner / Skatter och årets resultat)
  and emits the K2-required intermediate subtotals: "Resultat efter
  finansiella poster" → dispositioner → "Resultat före skatt" → skatt →
  "Årets resultat".

- Accruals POST had no idempotency. Re-running the wizard (or a retried
  POST after a flaky network) would create duplicate accrual entries that
  distort both the balance sheet and trial balance. New
  findExistingAccrualEntry helper queries the period for an existing
  posted entry whose description matches the kind's stable prefix (or for
  manual prepaid/accrued, the user-supplied description). Duplicates land
  in a new `skipped` array in the response with a reference to the
  existing entry id, rather than producing a second posting.

5-item compliance polish:

- signer_name on the signatures schema now has .max(200) per GDPR Art.25.2
  data-minimization. Swedish personal names are well under that — the
  bound is a defense against an unbounded-string injection.

- Audit-fee accrual: 6420 is BAS-specific to lagstadgad revision. Bokslut
  fees for a non-revisionspliktigt bolag (liability_account = 2991) now
  debit 6590 (övriga externa tjänster) instead — Skatteverket may query a
  6420 debit when there is no revisor i bolaget.

- Räntefördelning ne_ruta label: was 'R30 / INK1 kapital' (confusing —
  INK1 is a separate form). Positive now reads 'R30 (avdrag i
  näringsverksamhet)' with the INK1 T4 cross-reference moved to the
  description; negative reads 'R30 (tillägg till resultat)'.

- gnubok_post_annual_depreciation MCP tool now checks the caller's
  company_members role and throws on viewer. RLS would reject the
  underlying INSERT anyway; failing fast here produces a cleaner error
  than the cascaded RLS rejection. Mirrors the HTTP route's
  { requireWrite: true } guard.

- Signature DELETE policy now blocks both 'signed' AND 'declined' rows. A
  declined signature is auditable evidence (board member refused) and is
  material under ABL 8 kap. New migration 20260517100000.

Bot-flagged items I'm deliberately not chasing on this round:
- V8.2.1 × 2 cross-tenant findings on ÅR routes — same false-positive
  class I've responded to repeatedly: buildArsredovisningData internally
  filters by company_id, bot can't see past the route handler.
- V4.5 / V2.2 MCP arg Zod redundancy — MCP server's central handler
  validates against each tool's inputSchema.
- Narrative-in-URL GDPR concerns — proper fix is POST + body or
  server-side persistence; tracked as follow-up.
- `sate` typo (Greptile P2) — type-wide rename, deferred.
- Vacation avgifter age-tier rate split — inherited from upstream
  generateVacationLiability which doesn't expose age; needs upstream
  work.
- Medelantal anställda proper monthly average — needs salary-run
  aggregation across the year, follow-up.
- K2 noter aktiekapital + fastställelseintyg blocks — real K2 gaps,
  tracked as follow-up.

Verification
- 94 tests pass (subset for bokslut + MCP suites; full Phase 1-7 suite
  unchanged in scope)
- Zero typecheck errors on any touched file
- Zero new lint errors on any touched file (the 2 server.ts warnings are
  pre-existing)
- Migration 20260517100000 applied to remote Supabase via MCP

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-17 14:50:48 +02:00
Jakob Wennberg 05078c9d8e feat(bokslut): year-end wizard with bokslutsdispositioner + asset register (#508) 
* feat(bokslut): year-end wizard with bokslutsdispositioner + asset register

Ships the first user-visible bokslut surface for K2 aktiebolag. The year-end
engine, INK2/INK2R/INK2S generator, and reconciliation reports already existed
in lib/core/bookkeeping/ and lib/reports/; this work wires them into a real
multi-step UI, adds the missing dispositioner calculators (bolagsskatt,
periodiseringsfond, överavskrivningar, SLP), and introduces a fixed-asset
register that feeds planenliga avskrivningar into the same flow.

PHASE 1 — Wizard around the existing year-end engine
- Replaces the "Kommer snart" stub at /bookkeeping/year-end with a 4-step
  wizard (Kontroll → Dispositioner → Förhandsgranska → Verkställ) plus a
  Klart result view
- New aggregator lib/bokslut/readiness-aggregator.ts composes
  validateYearEndReadiness with bank-reconciliation status and entity-typed
  reminders into one fetch backing the preflight step
- New endpoint GET /api/bookkeeping/fiscal-periods/[id]/bokslut-readiness

PHASE 2 — Bokslutsdispositioner calculators
- lib/bokslut/tax-provision/{bolagsskatt,sarskild-loneskatt}-calculator.ts —
  20.6 % on taxable result → 8910/2512 (with non-deductible / non-taxable
  manual adjustments and schablonintäkt pass-through) and 24.26 % SLP on
  posted pension costs → 7533/2514
- lib/bokslut/reserves/periodiseringsfond-service.ts — proposeAvsattning
  (25 % cap, BAS 212X cohort accounts) + proposeAteforing (FIFO 6-year
  mandatory reversal with schablonintäkt computation) + balance lookup
- lib/bokslut/reserves/overavskrivningar-service.ts — 30-rule + 20-rule
  helpers + proposeOveravskrivningar (8853/2153)
- New endpoint /api/bookkeeping/fiscal-periods/[id]/bokslutsdispositioner
  (GET ordered proposals, POST commits user-chosen ones as separate
  year_end vouchers via the journal engine)
- New DispositionsStep UI: per-card accept/skip + editable amount where
  meaningful; mandatory p-fond reversals can't be skipped
- INK2 bug fix: ink2-engine.ts SRU mapping ranges previously pointed at
  accounts BAS doesn't seed (8810/8830/8840). Corrected to 8811 (avsättning),
  8819 (återföring), 8830 (lämnade koncernbidrag) so calculator output now
  flows into INK2 correctly. Regression-locked with 6 new mapping tests.

PHASE 3 — Anläggningsregister + depreciation engine
- New migration 20260516120000_assets_and_depreciation.sql: assets table
  (category, BAS-triple, K3 components JSONB reserved) and
  depreciation_schedules (asset+period+journal_entry link). RLS via
  user_company_ids(), immutability triggers after disposal/posting.
- lib/bokslut/assets/asset-service.ts — CRUD + disposal that posts a proper
  gain/loss entry against 3973/7973
- lib/bokslut/assets/depreciation-engine.ts — computeAnnualDepreciation
  (linear, pro-rata at acquisition/disposal/end-of-life) +
  proposeAnnualPostings + commitAnnualPostings (one entry per asset)
- New endpoints /api/assets (CRUD + dispose) and
  /api/bookkeeping/fiscal-periods/[id]/depreciation (preview + commit)
- /assets list+create page with K2 schablon defaults (3y datorer,
  5y inventarier, 25y byggnader); sidebar entry added
- DepreciationPanel mounted at the top of DispositionsStep; posting
  refreshes dispositions so bolagsskatt picks up the new result

Out of scope (per the agreed plan): K3 framework, iXBRL filing to
Bolagsverket (manual export only for now — regulatory risk flagged for
FY2026 closings), inventory module, koncernredovisning, revisor workflow.

Verification
- 116 unit tests pass across lib/bokslut/, lib/reports/ink2/, and the
  existing lib/core/bookkeeping/year-end-service suite
- Zero lint or typecheck errors in any new file
- Migration applied successfully via Supabase MCP

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(bokslut): address PR #508 review — P1 correctness + P2 conventions

P1 — stale reminders in readiness-aggregator (greptile)
Remove the depreciation_manual / bolagsskatt_manual / periodiseringsfond_manual
nudges. After Phase 3, the wizard handles all three automatically via
DepreciationPanel and the dispositioner calculators — surfacing them as
manual reminders told users to repeat work the page already did. Only the
accruals_manual reminder (Phase 4 hasn't shipped) and the EF-only
ef_skatt_via_ne reminder remain.

P1 — netBookValueAfter ignored prior accumulated depreciation
proposeAnnualPostings now fetches all prior posted depreciation_schedules
for the company (excluding the current period) and sums them per asset, so
the displayed restvärde reflects every previously-booked year of avskrivning
instead of only this year. Without the fix, a 5-year asset in year 3 would
have shown 48 000 instead of the correct 24 000 net book value.

P1 — ordering bug in dispositioner POST handler
The 25 % p-fond avsättning cap derives from the current trial balance, so
mandatory återföring entries must post first. Added a server-side sort by
canonical bokslut order (återföring → överavskrivningar → avsättning → SLP
→ bolagsskatt) regardless of the client array order. The cap can no longer
be evaluated against a stale pre-återföring net result.

P2 — depreciation_schedules missing updated_at
New migration 20260516140000_depreciation_schedules_updated_at.sql adds the
column + trigger via update_updated_at_column(). Per CLAUDE.md migration
conventions, never modified the original migration. DepreciationSchedule
type updated.

P2 — addMonths end-of-month overflow
Replaced setUTCMonth (which overflows: Jan 31 + 1 month → Mar 3) with a
day-clamping implementation that produces Feb 28/29. Without the fix,
lifeEndExclusive landed one day too late and slightly over-depreciated.
New regression test asserts Jan 31 + 12 months stays in January.

P2 — pg-real tests for new triggers and RLS
tests/pg/assets.pg.test.ts (13 tests) covers:
  - enforce_asset_post_disposal_immutability blocks every financial field
    after disposal, allows notes/name through
  - assets_disposal_atomic CHECK requires both disposed columns set together
  - enforce_depreciation_schedule_immutability blocks edits after
    journal_entry_id is linked, allows them before
  - depreciation_schedules delete RLS policy filters out posted rows
  - assets + depreciation_schedules RLS isolates across companies

Verification
- 117 unit tests pass (was 116, +1 for the addMonths regression)
- New pg-real suite syntactically + type-correct; will execute in CI
- Zero lint or typecheck errors in any touched file
- Migration 20260516140000 applied to remote Supabase via MCP

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(bokslut): address compliance-swarm + swedish-review findings

Real bugs surfaced by the bots on the first push that weren't covered by
greptile's inline P1/P2 set:

- Immaterial asset disposal hit the wrong BAS accounts. disposeAsset always
  posted gain/loss to 3973/7973 regardless of category. For category
  'immaterial' it must use 3013 (vinst) / 7813 (förlust) per BAS — using the
  tangible accounts misclassifies in INK2R. Now branches on category. Two
  new regression tests pin each branch.

- acquisition_cost CHECK was too loose. CreateAssetSchema accepted 0 (just
  nonnegative). Tightened to z.number().positive() — a zero-cost asset
  creates a no-op depreciation row and a balance sheet line that nothing
  reconciles against.

- UpdateAssetSchema let users remap BAS accounts arbitrarily. Bot flagged
  this as a defense-in-depth gap (V4.5). Added BAS_RANGES_BY_CATEGORY
  validation at both the schema layer (Create) and the service layer
  (Update) so user-supplied account overrides must stay inside the
  category's expected BAS range. INK2R mappings and the depreciation
  engine's category-driven defaults now can't drift.

Swedish accounting review:

- Building/markanläggning defaults — clarified UI copy. The 25-year
  schablon is K2-redovisning, not the IL skattemässig rate. New helper text
  spells this out. Markanläggning default lowered from 20→10 years
  (Skatteverket guidance allows 10 % rate; 20 was on the upper bound
  without justification).

- createAsset doesn't post the acquisition entry by design — that gap
  wasn't called out anywhere in the UI. Added a tip box in
  CreateAssetDialog explaining that the acquisition must already be in the
  books; the register only drives depreciation.

- Disposal VAT (ML 3:3 / 7:3) not handled — sale of a deduct-eligible
  anläggningstillgång is in principle 25 % momspliktig. Documented this as
  a known limitation in the disposeAsset docstring so any future UI
  surfacing the disposal endpoint warns the user.

Documented (not fixed yet) — bot was right but wider-scope work:

- SOC 2 PI1.3: dispositioner POST loop is not transactional. A failure
  midway leaves partial postings. Added a code comment explaining the
  recovery path (re-POST omitting committed kinds — each calculator
  re-derives from current TB). Real atomicity via an RPC wrapper is Phase
  5+ work.

False positives intentionally not changed:

- 4× OWASP V8.2.1 cross-tenant findings — service functions already filter
  by company_id; the bot can't see past the route handler.
- V2.3 client-supplied amount clamping — proposeAvsattning and
  proposeAteforing both clamp via Math.min already.
- A.8.15 audit events — withRouteContext already logs completion.
- Schablonintäkt journal entry — per IL 30:6a it's a skattemässig
  justering, never booked. Current implementation is correct.
- Voucher series 'A' — matches existing executeYearEndClosing convention;
  not changing here in isolation.

Verification
- 119 tests pass (was 117, +2 for the immaterial-disposal branches)
- Zero lint or typecheck errors on any touched file

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(bokslut): address compliance round 4 — BAS account overlap + method gate

Two real bugs the compliance bot caught after my round-3 fixes (both new on
its re-run, not in the original report):

- BAS account overlap not prevented: my BAS_RANGES_BY_CATEGORY uses the same
  class range for asset and accumulated (e.g. immaterial: both 1010–1099,
  building: both 1100–1199). Nothing stopped a user from picking the same
  account for both, which would silently net acquisition cost against
  accumulated depreciation in one bucket and corrupt INK2R 720x mappings.
  CreateAssetSchema now rejects bas_asset_account === bas_accumulated_account
  in a superRefine cross-field check; updateAsset enforces the same invariant
  by reading the existing asset and validating the merged result.

- declining-balance methods silently fell back to linear. The DB enum allowed
  declining_balance_30 / declining_balance_20, but the engine's
  computeAnnualDepreciation only implements linear math. A determined caller
  (MCP, curl, future UI) could create an asset labelled as räkenskapsenlig
  avskrivning and get linear charges — silently wrong numbers under a
  misleading method. Both CreateAssetSchema and UpdateAssetSchema now refine
  the depreciation_method enum to require 'linear'. The DB enum stays open
  for a future phase to add proper support. Stale comment in
  depreciation-engine.ts updated to reflect the new invariant.

False positives I'm explicitly not chasing further on this round:
- 3× repeated OWASP V8.2.1 cross-tenant — services already filter by
  company_id; bot can't see past the route handler. Round 3 already added
  service-layer tests and inline reasoning.
- V2.3 atomicity upgrade to high — bot now flags it harder *because* I
  documented it in round 3. The existing executeYearEndClosing has the same
  non-transactional sequential-write pattern; wrapping just this endpoint
  in an RPC while leaving the rest inconsistent is worse than the doc
  comment. Real atomicity is Phase 5+.
- Disposal VAT user-facing warning — no UI surfaces dispose yet; docstring
  in the service is sufficient until the UI ships.

Verification
- 119 tests pass
- Zero lint or typecheck errors on any touched file

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(bokslut): address compliance round 5 — disposal integrity + öavskr accounts

Round-5 bot feedback after my round-4 push (the sticky reports re-edited
themselves with two new genuine findings; bot count: 18 → 14 active).

P1 — accumulated_depreciation was client-supplied (OWASP V8.2.1, swedish
compliance review): the dispose endpoint accepted accumulated_depreciation
as a request-body number. A malicious or buggy caller could inflate it to
manipulate the book-value calculation and pocket a phantom gain. Now:

- DisposeAssetSchema no longer accepts accumulated_depreciation
- disposeAsset sums planned_depreciation from depreciation_schedules where
  journal_entry_id IS NOT NULL for the asset, server-side
- New regression test "server-derives accumulated_depreciation — caller
  cannot inflate gain" pins the server-derivation against the prior attack
- Limitation: manual avskrivningsverifikationer posted outside the engine
  aren't captured. Phase 5+ can swap this for a trial-balance scan on
  bas_accumulated_account if that gap matters.

P2 — överavskrivningar hardcoded 8853/2153 regardless of asset category
(swedish-asset-accounting): for buildings BAS uses 8852/2152 and for
immateriella tillgångar 8851/2151. Edge case for K2 SME (öavskr on
buildings is rare; on immateriella rarer still) but worth not lying about
the accounts. Now:

- New OVERAVSKRIVNING_ACCOUNTS table maps category → expense/accumulated
  pair (machinery_equipment, building, immaterial, group)
- proposeOveravskrivningar accepts optional category, defaults to
  machinery_equipment (the dominant K2 case — no behaviour change for
  existing callers)
- POST handler item schema accepts optional category
- Label + description strings now name the actual accounts used
- 3 new tests cover the building, immaterial, and default branches

False positives I'm still declining to chase (already covered in prior
commit messages):
- 3× repeated OWASP V8.2.1 cross-tenant — services scope by company_id;
  bot can't see past route handler
- V2.3 atomicity — existing executeYearEndClosing has the same pattern;
  wrapping just this endpoint is inconsistent; real fix is Phase 5+ RPC
- Disposal VAT user-facing warning — no UI surfaces dispose yet

Verification
- 123 tests pass (was 119, +3 for öavskr category branches and +1 for the
  server-derivation regression test, with one prior test rewritten to use
  the new server-supplied accumulated path)
- Zero lint or typecheck errors on any touched file

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(bokslut): pre-merge polish — building disposal accounts, SLR-2026 rate

Last polish round before merge. All three from the round-5 sticky
Swedish-accounting-review update:

- Building / markanläggning disposal posted gain/loss to 3973/7973. BAS
  2026 routes those to 3971/7971 (the SRU mapping points them at a
  different INK2R field, so the existing accounts misclassify). Extended
  the existing immaterial branch (3013/7813) into a three-way:
    immaterial            → 3013 / 7813
    building / land_imprv → 3971 / 7971
    other tangible        → 3973 / 7973
  Two new regression tests pin the building and land_improvement branches.

- DEFAULT_SCHABLONINTAKT_RATE was 0.03, based on SLR 2024-11-30 (1.96 %).
  For closings of inkomstår 2026 the rate is SLR 2025-11-30 (2.55 %) + 1 pe
  = 3.55 %. The wrong rate under-taxes the schablonintäkt, which feeds into
  bolagsskatt. Updated to 0.0355 and rewrote the doc comment to track both
  years so the next bump is obvious.

- Jämkning of input VAT for buildings / markanläggning disposed within the
  10-year jämkningsperiod (ML 9 kap 8–11 §§) is out of scope for this PR
  but should not be silently absent — added a KNOWN LIMITATION block to the
  disposeAsset docstring so any future UI surfacing disposal checks the
  10-year window and warns the user.

After this push the PR has 125 passing tests, all CI green, no merge
conflicts, and the only remaining bot complaints are repeat false
positives or Phase 5+ scope (RPC atomicity, full asset disposal UI,
K3 component depreciation).

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
 2026-05-16 15:55:27 +02:00