* feat(reports): list a booked 8999 in Resultatrapport instead of hiding it
Resultatrapport and dimension-pnl filtered account 8999 out and printed a
computed result row, so a user who books or imports the omföring of årets
resultat by hand saw huvudboken and the account-level report disagree.
Why it occurred: the filter was copied from the formal Resultaträkning,
where it is right (ÅRL's uppställningsform has no 8999 line). In the
operational report it hid a real balance. Our own bokslut verifikat never
posts 8999 (it zeroes each P&L account straight against 2099), so the only
8999 balances that exist are manual or SIE-imported ones, exactly the case
the report suppressed.
What was removed: the exclusion itself, in both operational reports, so
they keep reconciling. The XLSX bottom row is renamed to "Beräknat resultat"
to match the UI and PDF. Beräknat resultat now reads zero after such an
omföring, the Fortnox/Visma resultatrapport convention.
Why this and not the proposed shape: the user asked about Resultaträkning,
which stays as is on purpose. The bigger version (Stage 2 of #1051, showing
the bokslut verifikat via exclude-final) would zero every row of a closed
year given our closing-entry shape and is a separate decision; recorded in
DECISIONS.md.
Fixes#2455
Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_0131jmfXGzSdyjaQoGiCoo1t
* test(reports): pin the deliberate 8999 gap between Resultatrapport and Resultaträkning
The cross-surface agreement test claimed the two operational reports are
identical; after #2455 they differ by exactly a booked 8999 omföring, and
the fixture had no such row so the invariant went silently false. Pin the
gap explicitly, and note in DECISIONS.md that this supersedes the
2026-07-29 same-profit line.
Refs #2455
Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_0131jmfXGzSdyjaQoGiCoo1t
---------
Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>
Mattsson
9a8291f454