import { describe, it, expect, vi, beforeEach } from 'vitest' vi.mock('../trial-balance', () => ({ generateTrialBalance: vi.fn(), })) import { generateIncomeStatement } from '../income-statement' import { generateTrialBalance } from '../trial-balance' import { roundOre } from '@/lib/money' import type { TrialBalanceRow } from '@/types' const mockTrialBalance = vi.mocked(generateTrialBalance) // eslint-disable-next-line @typescript-eslint/no-explicit-any const supabase = {} as any beforeEach(() => { vi.clearAllMocks() }) function makeRow(overrides: Partial): TrialBalanceRow { return { account_number: '3001', account_name: 'Test Account', account_class: 3, opening_debit: 0, opening_credit: 0, period_debit: 0, period_credit: 0, closing_debit: 0, closing_credit: 0, ...overrides, } } describe('generateIncomeStatement', () => { it('returns empty report when no rows', async () => { mockTrialBalance.mockResolvedValue({ rows: [], totalDebit: 0, totalCredit: 0, isBalanced: true, }) const report = await generateIncomeStatement(supabase, 'company-1', 'period-1') expect(report.revenue_sections).toEqual([]) expect(report.expense_sections).toEqual([]) expect(report.financial_sections).toEqual([]) expect(report.net_result).toBe(0) }) it('calculates revenue (class 3) with credit-normal balance', async () => { mockTrialBalance.mockResolvedValue({ rows: [ makeRow({ account_number: '3001', account_name: 'Försäljning 25%', account_class: 3, closing_credit: 10000, closing_debit: 0 }), makeRow({ account_number: '3002', account_name: 'Försäljning 12%', account_class: 3, closing_credit: 5000, closing_debit: 0 }), ], totalDebit: 0, totalCredit: 15000, isBalanced: false, }) const report = await generateIncomeStatement(supabase, 'company-1', 'period-1') expect(report.revenue_sections).toHaveLength(1) expect(report.revenue_sections[0].title).toBe('Huvudintäkter') expect(report.revenue_sections[0].rows).toHaveLength(2) expect(report.revenue_sections[0].rows[0].amount).toBe(10000) expect(report.revenue_sections[0].rows[1].amount).toBe(5000) expect(report.total_revenue).toBe(15000) }) it('calculates expenses (class 4-7) with debit-normal balance', async () => { mockTrialBalance.mockResolvedValue({ rows: [ makeRow({ account_number: '5010', account_name: 'Lokalhyra', account_class: 5, closing_debit: 8000, closing_credit: 0 }), makeRow({ account_number: '6200', account_name: 'Telefon', account_class: 6, closing_debit: 2000, closing_credit: 0 }), ], totalDebit: 10000, totalCredit: 0, isBalanced: false, }) const report = await generateIncomeStatement(supabase, 'company-1', 'period-1') expect(report.expense_sections).toHaveLength(2) expect(report.expense_sections[0].title).toBe('Lokalkostnader') expect(report.expense_sections[0].rows[0].amount).toBe(8000) expect(report.expense_sections[1].title).toBe('Tele och post') expect(report.total_expenses).toBe(10000) }) it('calculates financial items (class 8) with mixed balance', async () => { mockTrialBalance.mockResolvedValue({ rows: [ makeRow({ account_number: '8310', account_name: 'Ränteintäkter', account_class: 8, closing_credit: 500, closing_debit: 0 }), makeRow({ account_number: '8410', account_name: 'Räntekostnader', account_class: 8, closing_debit: 300, closing_credit: 0 }), ], totalDebit: 300, totalCredit: 500, isBalanced: false, }) const report = await generateIncomeStatement(supabase, 'company-1', 'period-1') expect(report.financial_sections).toHaveLength(2) // Financial uses credit - debit const interestIncome = report.financial_sections.find(s => s.title === 'Ränteintäkter')! expect(interestIncome.rows[0].amount).toBe(500) // credit 500 - debit 0 const interestExpense = report.financial_sections.find(s => s.title === 'Räntekostnader')! expect(interestExpense.rows[0].amount).toBe(-300) // credit 0 - debit 300 }) it('computes net_result = revenue - expenses + financial', async () => { mockTrialBalance.mockResolvedValue({ rows: [ makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 20000, closing_debit: 0 }), makeRow({ account_number: '5010', account_name: 'Rent', account_class: 5, closing_debit: 8000, closing_credit: 0 }), makeRow({ account_number: '8310', account_name: 'Interest', account_class: 8, closing_credit: 1000, closing_debit: 0 }), ], totalDebit: 8000, totalCredit: 21000, isBalanced: false, }) const report = await generateIncomeStatement(supabase, 'company-1', 'period-1') expect(report.total_revenue).toBe(20000) expect(report.total_expenses).toBe(8000) expect(report.total_financial).toBe(1000) expect(report.net_result).toBe(13000) // 20000 - 8000 + 1000 }) it('filters rows with |amount| < 0.005', async () => { mockTrialBalance.mockResolvedValue({ rows: [ makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 10000, closing_debit: 0 }), // This row has amount = 0.004, should be filtered makeRow({ account_number: '3002', account_name: 'Tiny', account_class: 3, closing_credit: 0.004, closing_debit: 0 }), ], totalDebit: 0, totalCredit: 10000.004, isBalanced: false, }) const report = await generateIncomeStatement(supabase, 'company-1', 'period-1') // Only the significant revenue row should appear const revenueSection = report.revenue_sections.find(s => s.title === 'Huvudintäkter')! expect(revenueSection.rows).toHaveLength(1) expect(revenueSection.rows[0].account_number).toBe('3001') }) it('filters empty sections (no rows after zero-filtering)', async () => { mockTrialBalance.mockResolvedValue({ rows: [ makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 5000, closing_debit: 0 }), // Section 36 will be empty after filtering makeRow({ account_number: '3601', account_name: 'Tiny side income', account_class: 3, closing_credit: 0.001, closing_debit: 0 }), ], totalDebit: 0, totalCredit: 5000.001, isBalanced: false, }) const report = await generateIncomeStatement(supabase, 'company-1', 'period-1') // Only the non-empty section should remain expect(report.revenue_sections).toHaveLength(1) expect(report.revenue_sections[0].title).toBe('Huvudintäkter') }) it('rounding boundary: 0.004 rounds to 0 and is excluded, 0.005 rounds to 0.01 and is included', async () => { // Amounts go through Math.round(x * 100) / 100 before the > 0.005 filter. // 0.004 → Math.round(0.4) = 0 → excluded. 0.005 → Math.round(0.5+ε) = 1 → 0.01 → included. mockTrialBalance.mockResolvedValue({ rows: [ makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 10000, closing_debit: 0 }), makeRow({ account_number: '3002', account_name: 'Excluded', account_class: 3, closing_credit: 0.004, closing_debit: 0 }), makeRow({ account_number: '3003', account_name: 'Included', account_class: 3, closing_credit: 0.005, closing_debit: 0 }), ], totalDebit: 0, totalCredit: 10000.009, isBalanced: false, }) const report = await generateIncomeStatement(supabase, 'company-1', 'period-1') const section = report.revenue_sections.find(s => s.title === 'Huvudintäkter')! // 3001 and 3003 included; 3002 excluded expect(section.rows).toHaveLength(2) expect(section.rows.map(r => r.account_number)).toEqual(['3001', '3003']) }) it('subtotal includes sub-threshold rows that are filtered from visible rows', async () => { mockTrialBalance.mockResolvedValue({ rows: [ makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 10000, closing_debit: 0 }), // Amount 0.004: below threshold, filtered from rows but included in subtotal makeRow({ account_number: '3002', account_name: 'Micro', account_class: 3, closing_credit: 0.004, closing_debit: 0 }), ], totalDebit: 0, totalCredit: 10000.004, isBalanced: false, }) const report = await generateIncomeStatement(supabase, 'company-1', 'period-1') const section = report.revenue_sections.find(s => s.title === 'Huvudintäkter')! // Only the 10000 row is visible expect(section.rows).toHaveLength(1) // But subtotal includes both rows (Math.round((10000 + 0.004) * 100) / 100 = 10000) expect(section.subtotal).toBe(10000) }) it('excludes account 8999 (Årets resultat closing) from financial section', async () => { // Regression: when a SIE import contains a year-end close voucher like // Bokio's "Yearly result" (debit 8999, credit 2099), 8999 holds a debit // balance equal to the computed profit. Including it as a financial item // cancels the revenue-vs-expense difference and drives net_result to ~0. // Matches the NE-bilaga behavior (which already ignores 8999). mockTrialBalance.mockResolvedValue({ rows: [ makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 370000, closing_debit: 0 }), makeRow({ account_number: '5010', account_name: 'Rent', account_class: 5, closing_debit: 149000, closing_credit: 0 }), // Year-end close posted the profit on 8999 makeRow({ account_number: '8999', account_name: 'Årets resultat', account_class: 8, closing_debit: 221000, closing_credit: 0 }), ], totalDebit: 370000, totalCredit: 370000, isBalanced: true, }) const report = await generateIncomeStatement(supabase, 'company-1', 'period-1') expect(report.total_revenue).toBe(370000) expect(report.total_expenses).toBe(149000) // 8999 must not contribute: financial section should be empty expect(report.financial_sections).toEqual([]) expect(report.total_financial).toBe(0) // Computed net result equals what Bokio / NE-bilaga shows expect(report.net_result).toBe(221000) }) it('still includes legitimate class 8 accounts (8310 interest, 8410 interest expense)', async () => { // Sanity check the 8999 exclusion is narrow: other class 8 accounts // (interest income, interest expense, tax) must still appear. mockTrialBalance.mockResolvedValue({ rows: [ makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 100000, closing_debit: 0 }), makeRow({ account_number: '8310', account_name: 'Ränteintäkter', account_class: 8, closing_credit: 500, closing_debit: 0 }), makeRow({ account_number: '8410', account_name: 'Räntekostnader', account_class: 8, closing_debit: 200, closing_credit: 0 }), makeRow({ account_number: '8999', account_name: 'Årets resultat', account_class: 8, closing_debit: 100300, closing_credit: 0 }), ], totalDebit: 100500, totalCredit: 100500, isBalanced: true, }) const report = await generateIncomeStatement(supabase, 'company-1', 'period-1') const titles = report.financial_sections.map(s => s.title) expect(titles).toContain('Ränteintäkter') expect(titles).toContain('Räntekostnader') // 89xx section would have been populated by 8999 only: excluded expect(titles).not.toContain('Skatter och årets resultat') expect(report.total_financial).toBe(300) // 500 - 200 expect(report.net_result).toBe(100300) // 100000 - 0 + 300 }) it('ignores class 1-2 accounts (balance sheet)', async () => { mockTrialBalance.mockResolvedValue({ rows: [ makeRow({ account_number: '1930', account_name: 'Bank', account_class: 1, closing_debit: 50000, closing_credit: 0 }), makeRow({ account_number: '2440', account_name: 'Leverantörsskulder', account_class: 2, closing_credit: 10000, closing_debit: 0 }), makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 40000, closing_debit: 0 }), ], totalDebit: 50000, totalCredit: 50000, isBalanced: true, }) const report = await generateIncomeStatement(supabase, 'company-1', 'period-1') // Only class 3 should appear expect(report.revenue_sections).toHaveLength(1) expect(report.expense_sections).toEqual([]) expect(report.financial_sections).toEqual([]) expect(report.total_revenue).toBe(40000) }) it('includes energikostnader (group 53, e.g. 5310) in expenses and net_result: regression', async () => { // Regression: group '53' was missing from the expense label map, so 53xx // accounts (energy costs like 5310 El för drift) were silently dropped from // total_expenses and net_result. The Resultatrapport (which sums all class // 3-8 rows directly) stayed correct, which is how the discrepancy surfaced. mockTrialBalance.mockResolvedValue({ rows: [ makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 100000, closing_debit: 0 }), makeRow({ account_number: '5310', account_name: 'El för drift', account_class: 5, closing_debit: 18000, closing_credit: 0 }), ], totalDebit: 18000, totalCredit: 100000, isBalanced: false, }) const report = await generateIncomeStatement(supabase, 'company-1', 'period-1') expect(report.total_expenses).toBe(18000) // was 0 before the fix expect(report.net_result).toBe(82000) // was 100000 before the fix const expenseAccounts = report.expense_sections.flatMap((s) => s.rows.map((r) => r.account_number)) expect(expenseAccounts).toContain('5310') }) it('routes accounts from every unmapped group (48, 53, 67) into a catch-all, never dropping them', async () => { mockTrialBalance.mockResolvedValue({ rows: [ makeRow({ account_number: '3001', account_name: 'Revenue', account_class: 3, closing_credit: 100000, closing_debit: 0 }), makeRow({ account_number: '4810', account_name: 'Energi råvara', account_class: 4, closing_debit: 1000, closing_credit: 0 }), makeRow({ account_number: '5310', account_name: 'El för drift', account_class: 5, closing_debit: 2000, closing_credit: 0 }), makeRow({ account_number: '6710', account_name: 'Lämnade bidrag', account_class: 6, closing_debit: 3000, closing_credit: 0 }), ], totalDebit: 6000, totalCredit: 100000, isBalanced: false, }) const report = await generateIncomeStatement(supabase, 'company-1', 'period-1') // All three expense accounts must be counted, regardless of label coverage. expect(report.total_expenses).toBe(6000) expect(report.net_result).toBe(94000) const expenseAccounts = report.expense_sections.flatMap((s) => s.rows.map((r) => r.account_number)) expect(expenseAccounts).toEqual(expect.arrayContaining(['4810', '5310', '6710'])) }) it('total_expenses equals the signed sum of every class 4-7 row (no silent drops)', async () => { // Structural invariant guarding the whole class of "missing group label" // bug: the sum of expense-section subtotals must equal Σ(debit - credit) // over all class 4-7 rows, mixing mapped (50, 70) and unmapped (48, 53, 67) // groups. const rows = [ makeRow({ account_number: '5010', account_name: 'Lokalhyra', account_class: 5, closing_debit: 8000, closing_credit: 0 }), makeRow({ account_number: '5310', account_name: 'El för drift', account_class: 5, closing_debit: 2500, closing_credit: 0 }), makeRow({ account_number: '4810', account_name: 'Energi', account_class: 4, closing_debit: 1500, closing_credit: 0 }), makeRow({ account_number: '6710', account_name: 'Bidrag', account_class: 6, closing_debit: 500, closing_credit: 0 }), makeRow({ account_number: '7010', account_name: 'Löner', account_class: 7, closing_debit: 40000, closing_credit: 0 }), ] mockTrialBalance.mockResolvedValue({ rows, totalDebit: 52500, totalCredit: 0, isBalanced: false }) const report = await generateIncomeStatement(supabase, 'company-1', 'period-1') const expectedTotal = rows.reduce((sum, r) => sum + (r.closing_debit - r.closing_credit), 0) const sectionSum = report.expense_sections.reduce((sum, s) => sum + s.subtotal, 0) expect(report.total_expenses).toBe(expectedTotal) // 52500 expect(roundOre(sectionSum)).toBe(expectedTotal) }) })