c84f951a5c2f51279277a506754b2bd94de28249
15 Commits
| Author | SHA1 | Message | Date | |
|---|---|---|---|---|
 Mattsson
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5ca64bde30 |
feat(bokslut): IL 18 kap pooled tax depreciation with method election (#1393)
* feat(bokslut): IL 18 kap pooled tax depreciation with method election Rakenskapsenlig (huvudregel 30 / kompletteringsregel 20) and restvarde 25 as a company-level annual pool separate from per-asset book depreciation. Method election persisted with immutable snapshots and book-conformity confirmation for rakenskapsenlig. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * chore(db): move tax depreciation migrations to coordinated versions Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(bokslut): keep tax depreciation view loadable when a saved election goes stale A predecessor's changed closing value can push a saved elected deduction above the new statutory maximum; the view now falls back to the statutory recomputation so the snapshot is flagged stale instead of crashing. Ratchet naive-ore-round baseline down by 3. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(bokslut): resolve tax-depreciation period selects statically The no-phantom-columns guard counts every select it cannot resolve toward a hard ceiling, and the PERIOD_COLUMNS join pushed the repo 4 over (364 > 360). Inline the literal column list at the four call sites so the guard verifies these columns instead of skipping them. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(bokslut): address review findings on tax depreciation election - DepreciationPanel: gate the saving flag on a dedicated save sequence so a successful save (which refreshes the view and bumps the request version) no longer leaves the card permanently busy - computeTaxDepreciation: refuse kompletteringsregel_20 with a positive basis and no acquisition cohorts instead of degenerating to a full write-off the cohort evidence does not support (IL 18 kap. 17 §) - migration 227000: judge the asset-method guards on NEW.disposed_at so reversing a disposal cannot reactivate a grandfathered non-linear row - migration 227200: require snapshot column completeness in the CHECK; SQL NULL semantics let partially populated snapshots pass the pure arithmetic comparisons - depreciation route: use the string issue code 'custom' like the rest of the codebase instead of the Zod 3 compat enum Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
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Mattsson
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6782da3e9e |
feat(bokslut): calculate and book overavskrivningar (2150/8850) (#1379)
Add an automatic excess-depreciation calculator for machinery and equipment under IL 18 kap: 30-rule and 20-rule residuals (fiscal-period aware for short and long years), ledger vs asset-register reconciliation, fail-closed blocking states, and a signed proposal that books via the dispositions flow (8853/2153). Releases of an over-target reserve are mandatory and not overridable; increases are optional and capped server-side. Fixes #323 Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
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Mattsson
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3bbf2a051b |
Fix/bank sync bas (#1284)
* fix(year-end): stop revaluing FX items that were not on the balance sheet The year-end close ran currency revaluation as an unconditional step before the irreversible close, and the revaluation queried LIVE open invoices with no date scoping. An invoice issued after balansdagen, settled before it, or never booked at all was therefore revalued into the year being closed, writing down a 1510/2440 that stood at zero. Because the entry lands inside the same run that closes the period, the only remedy left was a rattelse in the following year. The population is now measured as of balansdagen, reusing the reconstruction the reskontra reports already use (fetchPaymentsAsOf / outstandingAsOf): the invoice_date ceiling is unconditional (post-dated invoices make the bug reachable for a current period too) and the widening to 'paid' applies only to a historical date, where a since-settled invoice was still open then. Rows that carry no balance-sheet exposure are skipped per row rather than per company: an unbooked registration is not on 1510/2440. Deliberately NOT keyed on accounting_method, since BFL 5 kap 2 § 3 st requires kontantmetoden companies to book their outstanding fordringar/skulder at balansdagen, and those converted rows are genuine exposure that ARL 4 kap. 13 § must value. The readiness warning stays ungated on purpose: an unbooked FX row is exactly what deserves a warning, because /book still posts it into the year about to close and lockPeriod/closePeriod then removes that remedy for good. The wizard preview now lists the per-invoice revaluation rows it will post instead of three aggregate numbers, so the user approves line-level content before the close. Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com> * fix(bookkeeping): reach accounts outside BAS 2026 from a verifikat rattelse A user could not move a verifikat line to konto 8022: the picker reported no such account and offered no way forward. 8022 was dropped from BAS 2026 (it is in BAS 2018), so it is a legitimate company-specific underkonto rather than a catalog gap. Verified against the official bas.se kontoplan that our BAS reference already matches BAS 2026, so 8022 is deliberately NOT added to it: seeding a retired account would push it onto every company. StrikeLinesDialog and CorrectionEntryDialog were the only account pickers in the app that never passed onCreateAccount, so their combobox rendered a dead empty state. Both now open AddAccountDialog prefilled, then refetch the chart and select the new account on the initiating line, leaving the half-finished rattelse intact. AccountCombobox closed its dropdown on the fourth digit of any committed number, which hid the empty state before it was ever painted and made the create affordance unreachable for exactly the numbers that need it. It now closes only when the number matches something, so focus still advances to the belopp field for real accounts. No change to posting rules: correct_entry_lines_inline validates chart membership, not BAS membership, and account creation already required the same write role. Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com> * fix(vacation): adjust vacation accrual calculations for mid-year hires and update related logic --------- Co-authored-by: Claude Opus 5 (1M context) <noreply@anthropic.com> |
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Jakob Wennberg
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98e1a48c2b |
feat(bokslut): the bokslut trio in the flat concept language (scenes 34-36) (#1161)
* feat(bokslut): Arsbokslut hub as Stegen with de-boxed linear steps (trio 1/3) Scene 34: the six-step wizard gets the house horizontal stepper (done checks behind the current step, click-back navigation, forward stays with each step's continue action), the period select moves into the header as the context control, and the progress-bar and picker cards die. Preflight, Preview, Execute and Result are de-boxed: sans eyebrow sections with hairlines, quiet action links, attn lines instead of boxed alerts, muted text for normal states. Step content is centered at reading width. Accruals/Dispositions keep their internals for now (interactive panels; follow-up pass). All wizard logic untouched. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * feat(bokslut): INK2 and NE-bilaga views in the flat house language (trio 2/3) Scene 36 direction: the declaration views lose every card. Statutory sections (Tillgangar, Eget kapital och skulder, Resultatrakning, INK2S, Intakter, Kostnader) become sans eyebrow sections with hairlines, the header card becomes a flat block with the SRU download beside it, the filing instructions lose their info box, warnings render as attn lines, and the NE R11 result becomes the emphasized document-foot row. All ruta tables, SRU downloads and warnings logic untouched. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * feat(bokslut): Arsredovisning page, studio and digital filing in the flat house language (trio 3/3) De-boxes the whole scene-35 surface: the page shell (period picker, K3 note, narrativ, flerarsoversikt, underskrifter, PDF section), the AnnualReportStudio (workflow strip, scope form, completeness checks, versions) and DigitalInlamning (iXBRL review, submission form, status history) all move from Card shells to sans-eyebrow sections with hairlines. Inner info boxes flatten to bordered text blocks; the digital-checks warning becomes an attn line. The iframe border and the Kommer snart overlay sign stay: one frames an external document, the other floats above blurred content. Statutory Swedish-only surface: no new i18n keys. * polish(bokslut): align trio controls with the house language Founder feedback: buttons and selects still read old-style next to the bookkeeping page. Sweeps all trio surfaces: - Drop every min-h-11 override on Buttons and Inputs (44px chunky controls) so the compact house pill and h-10 input apply. - Replace all native <select> elements (BooleanQuestion, currency, group size, signing method, signer role, versions, AGM outcome, roll) with the shadcn Select primitive used system-wide. - Step navigation matches the merged Moms Stegen: white outline size-sm pills labelled 'Nästa: <steg> →' and '← Tillbaka'. Booking commits (Verkställ, Bokför valda dispositioner) stay primary. - Year-end period picker becomes the ContextPicker chip (the house context-picker idiom), and the stepper row widens to max-w-4xl so step 6 'Klart' no longer clips. - font-sans on two uppercase h3 eyebrows that rendered serif via the global h1-h3 display rule. * fix(vat): one toolbar row and the FyPicker chip on every fiscal-year surface The prod momsdeklaration (helårsmoms) broke into two sparse rows: Exportera alone, then a labelled 280px FiscalYearSelector below it, plus a serif uppercase worklist heading and internal check codes in the UI. - The VAT toolbar is one flat row: periodicity picker, fiscal-year chip, black Exportera, all h-9 aligned. - FyPicker (the rounded ContextPicker chip from UI-migration PR 3) replaces FiscalYearSelector on every page-level surface it had left: the VAT toolbar, FocusedReport's header (all report detail pages) and Kassaflödesanalys. Dialog/settings forms keep the labelled select, which is a form field, not a context picker. - 'Verifikationer som saknar basbelopp' becomes a sans eyebrow with hairline; internal codes (RC_BASIS_MISSING et al) no longer render in check rows, the Swedish message already cites the SKV felkod. - font-sans on the SkatteverketPanel validation eyebrow. * polish(vat): periodicity, year and quarter/month pickers as ContextPicker chips Founder feedback: the Arsvis dropdown should also be the rounded style. The cadence choice now lives behind a settings-style 'Period' chip (Manadsvis/Kvartalsvis/Arsvis with a check on the active one), and the year and quarter/month selects become chips too, so the whole momsdeklaration toolbar is chip-shaped: Period, 2026, Kvartal 3 (jul-sep) or Rakenskapsar 2026, then the black Exportera pill. The concrete period chip already implies the cadence, so the Period chip can stay label-only. --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
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Mattsson
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e11f70b347 |
Bug/gh issues fiz (#1103)
* refactor: optimize page loading and data fetching * fix: resolve recurring production runtime errors * feat: add MCP company and customer updates * fix: handle year-end tax adjustments * feat: harden annual report compliance * fix: expand invoice logo and font support * fix: sanitize API route error responses * fix: sanitize user-facing error messages * feat: persist onboarding and tax assessment notices * fix: reduce cloud backup audit churn * feat: refine invoice editor layout * fix: show saved tax adjustments in INK2 * fix: complete annual report API mappings * docs: record operational safeguards and decisions * fix: harden annual report review findings * fix: adjust column span for description based on VAT registration * New css class name |
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Mattsson
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4e47335308 |
feat(year-end): administrative undo of executed year-end closing + skatteverket scope fixes (#1081)
* fix(skatteverket): request the ska scope for skattekonto v2 The skattekonto v2 API rejects skahmst-only tokens with 403 "The required scopes are not authorized" (observed in prod 2026-07-20; no company has synced since 2026-05-10). The requested `skattekonto` scope is silently dropped from every grant, while `ska` appears in one real May grant, so request it too: SKV grants the intersection, so this is harmless if wrong. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(skatteverket): correct the skattekonto scope model around ska Root cause of the May 10 skattekonto outage, confirmed via git history and prod token data: the `ska` scope (the interactive skattekonto API's actual scope, requested since the extension's first commit in March) was removed by the "remove unused scopes" cleanup in the #431 series. Every token issued after that hour lacks it and the API answers 403 "The required scopes are not authorized"; no company has synced since. The May 15 repair re-added skahmst, which per its tjanstebeskrivning is a different bulk E-transport service and does not substitute; `skattekonto` is not a real SKV scope name and is silently dropped from grants. Follow-up to the ska re-request (cd8f7a30): - document the confirmed scope model in oauth.ts so ska is never "cleaned up" again - panel missing-scope warning and reconnect-button now gate on ska, not skahmst/skattekonto - scope badge labels: ska takes the saldo & transaktioner label, skahmst relabeled as the E-transport file service - consent-page note covers both terse scope names and says ska is required Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(year-end): warn on untaxed profit at verkstall, Swedish readiness messages, always-visible period selector An aktiebolag could execute year-end with a profit and zero bolagsskatt booked without any warning (support case: closing moved 592k to 2099 untaxed). The preview now computes bolagsskattMissing (AB + profit + no 89xx account among closed accounts, 8999 excluded) and both the preview and execute steps render an advisory, bypassable warning. validateYearEndReadiness messages are now Swedish (the bokslut wizard is a stays-Swedish surface); the MCP year_end_readiness classifier matches both the new Swedish strings and the legacy English ones. The wizard period selector now always renders, keeps a selected-but- ineligible period selectable, and resets a stale ?period= id from another company instead of leaving the user stuck on the wrong year. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * feat(year-end): administrative undo of an executed year-end closing Storno-only reset used when a bokslut was executed prematurely (e.g. without bolagsskatt) and no arsredovisning exists yet: reverses the next period's result_appropriation and opening_balance entries, reopens the period, reverses the closing entry, and detaches closing_entry_id. Resumable if interrupted midway; attribution per BFL 5 kap 6. Migration 20260720140000 adds the trigger escape hatch: closing_entry_id may only change once set when the old closing entry is reversed with a posted storno chain (status flag alone is forgeable via PostgREST), and a non-NULL replacement must be a posted year_end entry in the same period. Covered by a pg-real test. planResultAppropriation idempotency is now posted-only: a reversed omforing no longer blocks the re-run from posting a fresh 2099 -> 2098 reclassification (it previously returned null silently, leaving the new year's equity polluted). Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(review): address CodeRabbit, PR-Agent and compliance findings - undo script: company_id filters on verify queries, period-scope the arsredovisning precondition checks, validate service-key format, escalate audit_log insert failure to a hard error (BFNAR 2013:2) - detach migration: company-scope the storno chain EXISTS, replace the em dash in the new error message Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(review): address round-2 compliance swarm and Swedish review findings - undo script: require --confirm-url with --commit so an env swap fails loud; retry the audit_log insert 3x and direct the operator to insert the behandlingshistorik row manually on final failure (BFNAR 2013:2) - year-end preview: document why resultAccountSummary is a complete 89xx scan; warning text now also names periodiseringsfond and overavskrivningar as legitimate zero-tax reasons Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com> |
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Jakob Wennberg
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ec27228a8e |
style: remove em/en dashes repo-wide, add CLAUDE.md rule against them (#890)
Em dashes (—) and en dashes (–) had spread across comments, docs, tests, and a few UI strings, reading as AI-generated boilerplate rather than house style. Replaced each with punctuation matching its context: colon for explanatory clauses, comma for asides, plain hyphen for numeric/legal ranges (e.g. "21-23§"), "to"/"till" for date ranges, parentheses for paired-dash asides. messages/en.json and messages/sv.json were fixed by hand together to keep sv/en in sync. Left untouched where the dash is the functional subject rather than decorative punctuation: date-range-parser.ts's separator regex, charset-repair.ts's CP1252 byte-mapping table (and its test), the SIE encoding mojibake docs, generic-csv.ts's minus-sign normalizer, the agent system-prompt files that already instruct against em dashes, and a golden iXBRL test fixture compared byte-for-byte. Also fixes two bugs surfaced along the way: an off-by-one in ApiKeysPanel's scope-label split (a leftover from an earlier partial pass), and a charset-repair test that had lost the literal en-dash it exists to verify. Regenerated the agent atom seed migration (skills:generate) since 27 SKILL.md files changed. Added a CLAUDE.md rule against em/en dashes, with an explicit carve-out for the functional-dash cases above. Co-authored-by: Claude Sonnet 5 <noreply@anthropic.com> |
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Jakob Wennberg
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2da9c71eb3 |
UI badge cleanup + /chart-of-accounts route + loop skills (#850)
Bundles three separable concerns: - style(ui): badge audit + cleanup across 45 files — real-status chips use Badge variants (raw Tailwind colors dropped), non-status count/type/label chips demoted to muted text, clustered badges consolidated; 20 unused imports removed. - feat(bookkeeping): Kontoplan moved to a dedicated /chart-of-accounts route (nav + command palette wired); /bookkeeping shows the journal list only. - chore(skills): loop-* automation skills + design-scan workflow under .claude/. fix(reports): restored the destructive count badge on blocking errors in the periodisk sammanställning (EC Sales List) — a genuine status cue the audit had wrongly flattened; flagged by the PR reviewer and Swedish compliance bot, now clean. All CI green; compliance bots report no findings. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> |
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Jakob Wennberg
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46039f14f4 |
fix(reports): valid two-file NE-bilaga SRU submission (#318, #319) (#844)
* fix(reports): generate valid two-file NE-bilaga SRU submission (#318, #319) The NE-bilaga "Ladda ner SRU" export produced a file Skatteverket rejects: it was served as UTF-8 text/plain (å/ä/ö mojibake, #319) and was structurally invalid — a single blob with #PRODUKT KONTROLLUPPGIFTER (the KU code), no INFO.SRU/BLANKETTER.SRU split, a #SKAPAT typo, no #FIL_SLUT, and suspect field codes 7310–7350 (#318). Rewrite the generator to mirror the working INK2 generator: a two-file INFO.SRU + BLANKETTER.SRU submission, ISO 8859-1 encoded and zipped, with #PRODUKT SRU, #DATABESKRIVNING_*/#MEDIELEV_*, #BLANKETT NE-<år>P<x>, #IDENTITET <personnummer12> <date> <time>, and #FIL_SLUT. Field codes use the authoritative BAS NE_EJ_K1 coupling table (R1→7400 … R10→7505, R11→7440; period dates 7011/7012). Enskild-firma identity is the owner's 12-digit personnummer (birth-century prefix, not INK2's juridisk-person "16"). - Extract the shared ISO-8859-1 encoder to lib/reports/sru-encoding.ts (was inline in the INK2 route). - Extend the NE engine/types to carry address/postort/email for INFO.SRU. - Frontend: NE SRU download uses the INK2 blob pattern; fix a pre-existing param bug in EfDeclarationSection (fiscal_period_id → period_id, +format=sru). - Add generator tests (structure, BAS field codes, zero-omission, ISO-8859-1). Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * fix(reports): address review feedback on NE-bilaga SRU generator (#318) - getZipFilename uses the income year (fiscal year END) so the filename matches the blankett type/identity for broken fiscal years. - Refuse to generate a submission when the personnummer is missing/invalid (compute + validate the 12-digit identity once in generateNESRUSubmission and throw) instead of silently emitting a placeholder #IDENTITET that Skatteverket would reject after upload. - validateBlanketterSru now asserts the mandatory räkenskapsår date fields (#UPPGIFT 7011/7012) — their absence is a level-2 rejection. - 10-digit personnummer century is inferred from adult age (≥18, <110) at the income year, fixing the e.g. 1924-born/yy=24 edge that mapped to 2024. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com> |
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Jakob Wennberg
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b800dcd403 |
style(ui): system-wide UX/UI polish pass — design-system conformance + copy cleanup (#835)
* style(ui): system-wide UX/UI polish pass — design-system conformance + copy cleanup Multi-agent scan of all 404 UI files against the locked design system, then 141 verified surgical fixes across 109 files (net -32 lines): - Remove forbidden elevation/motion: shadow-* and rounded-xl on cards, active:scale bounce, hover:shadow on list items, transition-all -> transition-colors. - Drop font-medium from single-weight Hedvig display headings/numerals. - Replace raw rainbow Tailwind status colors with Badge variants / brand tokens / neutral surfaces (achromatic chrome, semantic colors stay data-only). - Route raw dates through formatDate(), hand-rolled currency through formatCurrency(), add tabular-nums to financial figures; text-gray-* -> text-foreground tokens. - Swap hand-rolled skeletons for the Skeleton primitive; off-scale spacing -> token scale. - Fix copy: mislabeled "Leverantörsfakturor" -> "Utgifter" on bank-import outflow total, collapse no-op identical-branch ternaries, broken Swedish diacritics (mojibake), correct mismatch-password toast, correct supplier currency-field label. - Remove PII-leaking debug console.log on register, stray console.logs. Verified: tsc clean on all changed files, eslint clean, production build passes. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * fix(auth): sanitize residual error logs in register flow Follow-up to PR review (compliance swarm V16 / GDPR Art.5(1)(f)): the remaining console.error calls in the register flow passed raw error objects, which Supabase may populate with PII (email) in nested fields. Log only sanitized message strings instead. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com> |
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Mattsson
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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> |
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Mattsson
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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> |
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|
Mattsson
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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> |
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Jakob Wennberg
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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> |
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Jakob Wennberg
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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>
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