Files
accounted/lib/bookkeeping/engine.ts
T
Jakob Wennberg a558c75678 fix(bookkeeping): clear the period IB link when stornoing an opening balance (#1022)
* fix(bookkeeping): clear the period IB link when stornoing an opening balance

Reversing a period's opening-balance verifikat left
fiscal_periods.opening_balance_entry_id pointing at the reversed entry, and
nothing reads that pointer's status. The storno was a no-op where it mattered:

- getOpeningBalances() reads the linked entry's lines with no status filter,
  so the Balansrapport kept showing the cancelled IB.
- Year-end blocks while the pointer is non-null and tells the user to
  "reverse it before re-running year-end": advice the storno could never
  satisfy. delete_last_voucher and the opening-balance/correct route both
  refuse an already-reversed entry, so there was no in-app way out.

reverseEntry now drops the link, mirroring the bank-transaction unlink
directly above it. getOpeningBalances falls through to the duplicate-safe
compute_prior_opening_balances RPC, and year-end can re-book the IB. This
also closes the documented residual edge in opening-balance/correct (storno
succeeded, relink failed) and makes runYearEnd's rollback comment true.

Two statements, not one: enforce_opening_balance_immutability rejects a
pointer change while opening_balances_set is still true. Covered by a pg-real
test, since a mocked client happily accepts the single-statement version that
the real trigger rejects.

Found via support: a user could not close 2025 because bogus 2026 opening
balances from a SIE import would not go away.

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

* docs: record the storno/IB-link decision in DECISIONS.md

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

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
2026-07-15 14:10:51 +02:00

939 lines
34 KiB
TypeScript

import type { SupabaseClient } from '@supabase/supabase-js'
import { eventBus } from '@/lib/events'
import { createLogger } from '@/lib/logger'
import {
AccountsNotInChartError,
BookkeepingDatabaseError,
CannotEditNonDraftError,
CannotReverseNonPostedError,
CannotReverseStornoError,
EntryAlreadyReversedError,
EntryDateOutsideFiscalPeriodError,
FiscalPeriodNotFoundError,
JournalEntryNotBalancedError,
JournalEntryNotFoundError,
} from '@/lib/bookkeeping/errors'
import { resolveDefaultSeriesForSource } from '@/lib/bookkeeping/voucher-series-resolver'
import {
normalizeLineDimensions,
validateEntryDimensions,
} from '@/lib/bookkeeping/dimension-resolver'
import {
applyDimensionRules,
assertMandatoryDimensions,
fetchActiveDimensionRules,
isDimensionRuleExemptSource,
} from '@/lib/bookkeeping/dimension-rules'
import { backfillStandardBASAccounts } from '@/lib/bookkeeping/account-backfill'
import { syncInvoiceStatusFromPaymentEntry, isPaymentSourceType } from '@/lib/bookkeeping/payment-sync'
import { getActor } from '@/lib/bookkeeping/actor-context'
import type {
CreateJournalEntryInput,
CreateJournalEntryLineInput,
JournalEntry,
JournalEntryLine,
JournalEntrySourceType,
} from '@/types'
const log = createLogger('bookkeeping.engine')
/**
* Validate that a set of journal entry lines is balanced (debits = credits)
*/
export function validateBalance(lines: CreateJournalEntryLineInput[]): {
valid: boolean
totalDebit: number
totalCredit: number
} {
const totalDebit = lines.reduce((sum, l) => sum + (l.debit_amount || 0), 0)
const totalCredit = lines.reduce((sum, l) => sum + (l.credit_amount || 0), 0)
// Round to avoid floating point issues (2 decimal places for SEK)
const roundedDebit = Math.round(totalDebit * 100) / 100
const roundedCredit = Math.round(totalCredit * 100) / 100
return {
valid: roundedDebit === roundedCredit && roundedDebit > 0,
totalDebit: roundedDebit,
totalCredit: roundedCredit,
}
}
/**
* Get the next voucher number for a company/period/series
* Uses the concurrent-safe INSERT ON CONFLICT implementation in the database
*/
export async function getNextVoucherNumber(
supabase: SupabaseClient,
companyId: string,
fiscalPeriodId: string,
series: string = 'A'
): Promise<number> {
const { data, error } = await supabase.rpc('next_voucher_number', {
p_company_id: companyId,
p_fiscal_period_id: fiscalPeriodId,
p_series: series,
})
if (error) {
throw new BookkeepingDatabaseError('get_next_voucher_number', error.message)
}
return data as number
}
/**
* Resolve account IDs from account numbers for a company.
*
* By default only active accounts are returned: inactive / never-added
* accounts surface as "missing" so callers throw AccountsNotInChartError.
*
* Pass `{ includeInactive: true }` for reversals: the accounts on an already-
* committed entry were legitimately active at commit time, and BFL 5 kap 5§
* requires storno to be possible even if a user has since deactivated one of
* those accounts. Blocking the reversal would leave the original entry
* uncorrected with no audit trail.
*/
async function resolveAccountIds(
supabase: SupabaseClient,
companyId: string,
lines: CreateJournalEntryLineInput[],
options: { includeInactive?: boolean } = {}
): Promise<Map<string, string>> {
const accountNumbers = [...new Set(lines.map((l) => l.account_number))]
let query = supabase
.from('chart_of_accounts')
.select('id, account_number')
.eq('company_id', companyId)
.in('account_number', accountNumbers)
if (!options.includeInactive) {
query = query.eq('is_active', true)
}
const { data: accounts, error } = await query
if (error) {
throw new BookkeepingDatabaseError('resolve_account_ids', error.message)
}
const map = new Map<string, string>()
for (const account of accounts || []) {
map.set(account.account_number, account.id)
}
return map
}
/**
* Resolve the default voucher_series for a given source_type from
* company_settings.default_voucher_series_per_source_type. Falls back to 'A'
* silently when the column isn't present (e.g. older DB snapshot in a test),
* the lookup fails, or the configured value is invalid.
*
* Only called when the caller of createDraftEntry omitted voucher_series.
* Explicit voucher_series in the input always wins.
*/
async function resolveSeriesFromSettings(
supabase: SupabaseClient,
companyId: string,
sourceType: JournalEntrySourceType,
): Promise<string> {
try {
const { data, error } = await supabase
.from('company_settings')
.select('default_voucher_series_per_source_type')
.eq('company_id', companyId)
.maybeSingle()
if (error) return 'A'
return resolveDefaultSeriesForSource(
data as { default_voucher_series_per_source_type?: Record<string, string> | null } | null,
sourceType,
)
} catch {
return 'A'
}
}
/**
* Find the fiscal period for a given date
*/
export async function findFiscalPeriod(
supabase: SupabaseClient,
companyId: string,
date: string
): Promise<string | null> {
// Overlapping periods are prevented by a DB exclusion constraint
// (migration 042). limit(1) is kept as a defensive measure.
const { data, error } = await supabase
.from('fiscal_periods')
.select('id')
.eq('company_id', companyId)
.lte('period_start', date)
.gte('period_end', date)
.eq('is_closed', false)
.order('period_start', { ascending: false })
.limit(1)
if (error || !data || data.length === 0) {
return null
}
return data[0].id
}
/**
* Build line insert objects from input lines, resolving account IDs and
* including tax_code and the dimensions bag
*/
function buildLineInserts(
entryId: string,
lines: CreateJournalEntryLineInput[],
accountIdMap: Map<string, string>
) {
return lines.map((line, index) => {
// dimensions JSONB is the single source of truth; cost_center/project
// are GENERATED columns derived from keys '1'/'6' since the PR9 cutover
// (20260702230000): writing them explicitly would error.
const dimensions = normalizeLineDimensions(line)
return {
journal_entry_id: entryId,
account_number: line.account_number,
account_id: accountIdMap.get(line.account_number) || null,
debit_amount: Math.round((line.debit_amount || 0) * 100) / 100,
credit_amount: Math.round((line.credit_amount || 0) * 100) / 100,
currency: line.currency || 'SEK',
amount_in_currency: line.amount_in_currency ? Math.round(line.amount_in_currency * 100) / 100 : null,
exchange_rate: line.exchange_rate || null,
line_description: line.line_description || null,
tax_code: line.tax_code || null,
dimensions,
sort_order: index,
}
})
}
/**
* Create a draft journal entry with lines (no voucher number assigned yet)
* The entry stays in 'draft' status until commitEntry() is called.
*/
export async function createDraftEntry(
supabase: SupabaseClient,
companyId: string,
userId: string,
input: CreateJournalEntryInput
): Promise<JournalEntry> {
// Validate balance
const balance = validateBalance(input.lines)
if (!balance.valid) {
throw new JournalEntryNotBalancedError(balance.totalDebit, balance.totalCredit, 'draft')
}
// Account dimension rules (dimensions PR10): apply 'default'/'fixed'
// values onto the line bags before validation + insert. Zero rules —
// every company by default — returns the input untouched; a failed rule
// fetch fails open like the soft validation below. System-generated and
// correction sources are exempt — policy governs new business events,
// never imported history or bokslut mechanics.
const ruleExempt = isDimensionRuleExemptSource(input.source_type)
const rules = ruleExempt ? [] : await fetchActiveDimensionRules(supabase, companyId)
if (rules === null) {
log.warn('dimension rule fetch failed — defaults/fixed skipped (fail-open)', { companyId })
}
const lines = rules ? applyDimensionRules(input.lines, rules) : input.lines
// Soft dimension validation (dimensions plan PR3): free for untagged
// entries; free-text passthrough unless company_settings.dimensions_enabled;
// enabled companies get registry validation with a typed Swedish rejection.
// Runs before any insert so a rejection leaves no orphan rows. Reversal/
// storno/correction paths bypass this: they copy posted data verbatim.
await validateEntryDimensions(supabase, companyId, lines)
// Validate that entry_date falls within the selected fiscal period
const { data: period, error: periodError } = await supabase
.from('fiscal_periods')
.select('name, period_start, period_end')
.eq('id', input.fiscal_period_id)
.eq('company_id', companyId)
.single()
if (periodError || !period) {
throw new FiscalPeriodNotFoundError()
}
if (input.entry_date < period.period_start || input.entry_date > period.period_end) {
throw new EntryDateOutsideFiscalPeriodError(
input.entry_date,
period.name,
period.period_start,
period.period_end
)
}
// Resolve account IDs
const accountIdMap = await resolveAccountIds(supabase, companyId, input.lines)
// Validate all account numbers resolved to IDs. Standard BAS accounts are
// seeded on demand before failing: a minimal chart routinely lacks accounts
// legitimate flows reach (3740 öresavrundning on the first sub-krona
// Bankgiro diff, 6580 on a first legal invoice), and throwing here turned
// those into dead ends. Non-BAS numbers and deliberately deactivated
// accounts still throw.
const allAccountNumbers = [...new Set(input.lines.map(l => l.account_number))]
let missingAccounts = allAccountNumbers.filter(num => !accountIdMap.has(num))
if (missingAccounts.length > 0) {
const seeded = await backfillStandardBASAccounts(supabase, companyId, userId, missingAccounts)
if (seeded.length > 0) {
const refreshed = await resolveAccountIds(supabase, companyId, input.lines)
for (const [num, id] of refreshed) accountIdMap.set(num, id)
missingAccounts = allAccountNumbers.filter(num => !accountIdMap.has(num))
}
if (missingAccounts.length > 0) {
throw new AccountsNotInChartError(missingAccounts)
}
}
// Resolve voucher_series: explicit input wins; otherwise look up the
// per-source-type default from company_settings (falls back to 'A').
const resolvedSeries = input.voucher_series
? input.voucher_series
: await resolveSeriesFromSettings(supabase, companyId, input.source_type)
// Insert journal entry header as draft (voucher_number = 0, will be assigned on commit)
const { data: entry, error: entryError } = await supabase
.from('journal_entries')
.insert({
company_id: companyId,
user_id: userId,
fiscal_period_id: input.fiscal_period_id,
voucher_number: 0,
voucher_series: resolvedSeries,
entry_date: input.entry_date,
description: input.description,
source_type: input.source_type,
source_id: input.source_id || null,
notes: input.notes || null,
status: 'draft',
})
.select()
.single()
if (entryError || !entry) {
log.error('insert journal_entries draft failed', entryError ?? new Error('no row returned'), {
operation: 'create_draft_entry',
companyId,
userId,
entityType: 'journal_entry',
fiscalPeriodId: input.fiscal_period_id,
sourceType: input.source_type,
pgCode: (entryError as { code?: string } | null)?.code,
pgDetails: (entryError as { details?: string } | null)?.details,
pgHint: (entryError as { hint?: string } | null)?.hint,
})
throw new BookkeepingDatabaseError('create_draft_entry', entryError?.message)
}
// Insert journal entry lines with dimensions
const lineInserts = buildLineInserts(entry.id, lines, accountIdMap)
const { error: linesError } = await supabase
.from('journal_entry_lines')
.insert(lineInserts)
if (linesError) {
log.error('insert journal_entry_lines failed', linesError, {
operation: 'create_entry_lines',
companyId,
userId,
entityType: 'journal_entry',
entityId: entry.id,
lineCount: lineInserts.length,
pgCode: (linesError as { code?: string }).code,
pgDetails: (linesError as { details?: string }).details,
pgHint: (linesError as { hint?: string }).hint,
})
const { error: cancelError } = await supabase
.from('journal_entries')
.update({ status: 'cancelled' })
.eq('id', entry.id)
if (cancelError) {
log.error('orphan draft cleanup failed (phantom draft remains)', cancelError, {
operation: 'create_entry_lines.cleanup',
companyId,
entityType: 'journal_entry',
entityId: entry.id,
pgCode: (cancelError as { code?: string }).code,
})
}
throw new BookkeepingDatabaseError('create_entry_lines', linesError.message)
}
// Fetch complete entry with lines
const { data: completeEntry } = await supabase
.from('journal_entries')
.select('*, lines:journal_entry_lines(*)')
.eq('id', entry.id)
.single()
const result = completeEntry as JournalEntry
await eventBus.emit({
type: 'journal_entry.drafted',
payload: { entry: result, userId, companyId },
})
return result
}
/**
* Update an existing DRAFT journal entry in place: header + lines. Only drafts
* are editable; committed entries (posted/reversed/cancelled) are immutable per
* BFL 5 kap. and rejected with CannotEditNonDraftError (the DB immutability
* trigger is the backstop). Mirrors createDraftEntry's validate-everything-first
* order so an unbalanced set, a bad period, or a locked period fails before any
* row is mutated: the header UPDATE is the first write, so a locked period
* aborts cleanly with the draft untouched.
*/
export async function updateDraftEntry(
supabase: SupabaseClient,
companyId: string,
userId: string,
entryId: string,
input: CreateJournalEntryInput
): Promise<JournalEntry> {
// Load the entry and assert it is an editable draft.
const { data: existing, error: loadError } = await supabase
.from('journal_entries')
.select('id, status, voucher_series')
.eq('id', entryId)
.eq('company_id', companyId)
.single()
if (loadError || !existing) {
throw new JournalEntryNotFoundError()
}
if (existing.status !== 'draft') {
throw new CannotEditNonDraftError(existing.status as string)
}
// Same balance gate as createDraftEntry.
const balance = validateBalance(input.lines)
if (!balance.valid) {
throw new JournalEntryNotBalancedError(balance.totalDebit, balance.totalCredit, 'draft')
}
// Same soft dimension validation as createDraftEntry: before any write, so
// a rejection leaves both the header and the existing lines untouched.
// Account dimension rules (PR10) apply first — same as create. Gate on
// the STORED source_type (updates preserve it; the input's copy is not
// authoritative here).
const ruleExempt = isDimensionRuleExemptSource(
(existing as { source_type?: string }).source_type
)
const rules = ruleExempt ? [] : await fetchActiveDimensionRules(supabase, companyId)
if (rules === null) {
log.warn('dimension rule fetch failed — defaults/fixed skipped (fail-open)', { companyId })
}
const lines = rules ? applyDimensionRules(input.lines, rules) : input.lines
await validateEntryDimensions(supabase, companyId, lines)
// Entry date must fall within the selected fiscal period.
const { data: period, error: periodError } = await supabase
.from('fiscal_periods')
.select('name, period_start, period_end')
.eq('id', input.fiscal_period_id)
.eq('company_id', companyId)
.single()
if (periodError || !period) {
throw new FiscalPeriodNotFoundError()
}
if (input.entry_date < period.period_start || input.entry_date > period.period_end) {
throw new EntryDateOutsideFiscalPeriodError(
input.entry_date,
period.name,
period.period_start,
period.period_end
)
}
// Resolve account IDs (seeding standard BAS accounts on demand) up front, so
// the line insert below cannot fail on a missing account: same as create.
const accountIdMap = await resolveAccountIds(supabase, companyId, input.lines)
const allAccountNumbers = [...new Set(input.lines.map((l) => l.account_number))]
let missingAccounts = allAccountNumbers.filter((num) => !accountIdMap.has(num))
if (missingAccounts.length > 0) {
const seeded = await backfillStandardBASAccounts(supabase, companyId, userId, missingAccounts)
if (seeded.length > 0) {
const refreshed = await resolveAccountIds(supabase, companyId, input.lines)
for (const [num, id] of refreshed) accountIdMap.set(num, id)
missingAccounts = allAccountNumbers.filter((num) => !accountIdMap.has(num))
}
if (missingAccounts.length > 0) {
throw new AccountsNotInChartError(missingAccounts)
}
}
const resolvedSeries = input.voucher_series || (existing.voucher_series as string) || 'A'
// All validation passed: mutate. Update the header first; a locked/closed
// period blocks this write (enforce_period_lock) before any line is touched.
// source_type / source_id / status are intentionally preserved.
const { error: headerError } = await supabase
.from('journal_entries')
.update({
fiscal_period_id: input.fiscal_period_id,
entry_date: input.entry_date,
description: input.description,
voucher_series: resolvedSeries,
notes: input.notes || null,
})
.eq('id', entryId)
.eq('company_id', companyId)
if (headerError) {
throw new BookkeepingDatabaseError('create_draft_entry', headerError.message)
}
// Replace the lines: delete the old set, insert the new one.
const { error: deleteError } = await supabase
.from('journal_entry_lines')
.delete()
.eq('journal_entry_id', entryId)
if (deleteError) {
throw new BookkeepingDatabaseError('create_entry_lines', deleteError.message)
}
const lineInserts = buildLineInserts(entryId, lines, accountIdMap)
const { error: linesError } = await supabase
.from('journal_entry_lines')
.insert(lineInserts)
if (linesError) {
log.error('update draft: insert journal_entry_lines failed', linesError, {
operation: 'create_entry_lines',
companyId,
userId,
entityType: 'journal_entry',
entityId: entryId,
lineCount: lineInserts.length,
pgCode: (linesError as { code?: string }).code,
})
throw new BookkeepingDatabaseError('create_entry_lines', linesError.message)
}
const { data: completeEntry } = await supabase
.from('journal_entries')
.select('*, lines:journal_entry_lines(*)')
.eq('id', entryId)
.single()
return completeEntry as JournalEntry
}
/**
* Commit a draft entry: assigns voucher number and transitions to 'posted'
* Uses the atomic commit_journal_entry RPC so the voucher number increment
* and status update happen in one transaction. If the balance trigger rejects
* the entry, the sequence increment rolls back: no burned numbers.
*
* Actor attribution: the surrounding runWithActor() scope (set by the
* approval entry points: commitPendingOperation, web approve routes) is
* forwarded to the RPC, which stamps journal_entries.committed_actor_* and
* the audit_log COMMIT row (migration 20260619120000). No scope → NULLs,
* identical to pre-attribution behaviour.
*/
export async function commitEntry(
supabase: SupabaseClient,
companyId: string,
userId: string,
entryId: string,
commitMethod?: string,
rubricVersion?: string
): Promise<JournalEntry> {
const actor = getActor()
// Mandatory dimension rules (dimensions PR10): 'required' rules bite when
// the verifikat is about to become immutable — drafts may be incomplete,
// posting may not. Zero active rules (the default) skips the line fetch
// entirely; a failed rule fetch fails open (transient DB errors must not
// block bookkeeping). Reversal/correction paths never pass through
// commitEntry, so history always reverses regardless of policy.
const rules = await fetchActiveDimensionRules(supabase, companyId)
if (rules === null) {
// Deliberate fail-open, but LOUD: a transient policy-table error must not
// block month-end bookings company-wide, yet a silently skipped control
// is invisible — the warning makes the degradation observable.
log.warn('dimension rule fetch failed — mandatory enforcement skipped (fail-open)', {
companyId,
entityId: entryId,
})
} else if (rules.some((r) => r.rule_type === 'required')) {
const { data: ruleLines, error: ruleLinesError } = await supabase
.from('journal_entry_lines')
.select('account_number, dimensions, journal_entries!inner(source_type)')
.eq('journal_entry_id', entryId)
if (ruleLinesError || !ruleLines) {
log.warn('line fetch for mandatory dimension check failed — enforcement skipped (fail-open)', {
companyId,
entityId: entryId,
})
} else {
const typedLines = ruleLines as unknown as Array<{
account_number: string
dimensions: Record<string, string>
journal_entries: { source_type: string }
}>
// System/correction sources are exempt — see
// DIMENSION_RULE_EXEMPT_SOURCE_TYPES (imported history, bokslut
// mechanics and credit instruments must never be blocked by policy).
// source_type is a HEADER column (journal_entries) — the join repeats
// the same value on every line, so reading lines[0] IS reading the
// entry header; lines cannot mix source types.
if (!isDimensionRuleExemptSource(typedLines[0]?.journal_entries?.source_type)) {
assertMandatoryDimensions(typedLines, rules)
}
}
}
// Atomic: increment voucher sequence + update status in one transaction.
// Rolls back the sequence if the balance trigger or any constraint fails.
const { data: rpcResult, error: commitError } = await supabase.rpc('commit_journal_entry', {
p_company_id: companyId,
p_entry_id: entryId,
p_commit_method: commitMethod ?? null,
p_rubric_version: rubricVersion ?? null,
p_actor_type: actor?.type ?? null,
p_actor_label: actor?.label ?? null,
})
if (commitError) {
log.error('commit_journal_entry RPC failed', commitError, {
operation: 'commit_entry',
companyId,
userId,
entityType: 'journal_entry',
entityId: entryId,
commitMethod: commitMethod ?? null,
pgCode: (commitError as { code?: string }).code,
pgDetails: (commitError as { details?: string }).details,
pgHint: (commitError as { hint?: string }).hint,
})
throw new BookkeepingDatabaseError('commit_entry', commitError.message)
}
// Fetch complete posted entry with lines
const { data: completeEntry } = await supabase
.from('journal_entries')
.select('*, lines:journal_entry_lines(*)')
.eq('id', entryId)
.single()
const result = completeEntry as JournalEntry
await eventBus.emit({
type: 'journal_entry.committed',
payload: { entry: result, userId, companyId },
})
return result
}
/**
* Create a journal entry with lines (verifikation)
* Convenience wrapper: creates draft + commits in one step.
* The voucher number is only assigned after lines are successfully inserted,
* preventing gaps in the voucher sequence (BFL 5 kap. 7§).
*
* If commitEntry fails (e.g. balance trigger rejection, period lock, RPC error),
* the orphan draft is cancelled so callers don't leave an undeletable stuck draft.
* The commit RPC is atomic: no voucher number is burned on failure.
*/
export async function createJournalEntry(
supabase: SupabaseClient,
companyId: string,
userId: string,
input: CreateJournalEntryInput,
commitMethod?: string,
rubricVersion?: string
): Promise<JournalEntry> {
const draft = await createDraftEntry(supabase, companyId, userId, input)
try {
return await commitEntry(supabase, companyId, userId, draft.id, commitMethod, rubricVersion)
} catch (commitError) {
// CAS guard: only cancel if still in draft. If the RPC actually posted
// before failing downstream, immutability trigger blocks draft→cancelled
// on a posted row anyway: the filter just avoids firing the trigger.
try {
const { error: cancelError } = await supabase
.from('journal_entries')
.update({ status: 'cancelled' })
.eq('id', draft.id)
.eq('status', 'draft')
if (cancelError) {
log.error('orphan draft cleanup failed (phantom draft remains)', cancelError, {
operation: 'create_journal_entry.cleanup',
companyId,
entityType: 'journal_entry',
entityId: draft.id,
pgCode: (cancelError as { code?: string }).code,
})
}
} catch (cleanupErr) {
// Surface the original commit error, but don't lose the cleanup signal.
log.error('orphan draft cleanup threw (phantom draft remains)', cleanupErr as Error, {
operation: 'create_journal_entry.cleanup',
companyId,
entityType: 'journal_entry',
entityId: draft.id,
})
}
throw commitError
}
}
/**
* Get the current date in Swedish timezone (Europe/Stockholm).
* Avoids UTC date shift when server runs in a different timezone.
*/
export function getSwedishLocalDate(): string {
return new Intl.DateTimeFormat('sv-SE', { timeZone: 'Europe/Stockholm' }).format(new Date())
}
/**
* Create a reversal entry for an existing journal entry
* Sets reversed_by_id/reverses_id links for compliance tracking
*/
export async function reverseEntry(
supabase: SupabaseClient,
companyId: string,
userId: string,
entryId: string,
reversalDate?: string
): Promise<JournalEntry> {
// Fetch original entry with lines
const { data: original, error } = await supabase
.from('journal_entries')
.select('*, lines:journal_entry_lines(*)')
.eq('id', entryId)
.eq('company_id', companyId)
.single()
if (error || !original) {
throw new JournalEntryNotFoundError()
}
if (original.status !== 'posted') {
throw new CannotReverseNonPostedError(original.status)
}
// A storno or correction entry must never itself be reversed: a
// storno-of-a-storno makes the original verifikat's cancellation chain
// ambiguous (BFL 5 kap 5§). The UI hides "Återför" for these source types;
// this is the server-side backstop against a direct API call.
if (original.source_type === 'storno' || original.source_type === 'correction') {
throw new CannotReverseStornoError(original.source_type)
}
const lines = (original.lines as JournalEntryLine[]) || []
// Create reversed lines (swap debit and credit, preserve dimensions)
const reversedLines: CreateJournalEntryLineInput[] = lines.map((line) => ({
account_number: line.account_number,
debit_amount: line.credit_amount,
credit_amount: line.debit_amount,
line_description: `Reversal: ${line.line_description || ''}`,
currency: line.currency,
amount_in_currency: line.amount_in_currency
? -line.amount_in_currency
: undefined,
exchange_rate: line.exchange_rate || undefined,
tax_code: line.tax_code || undefined,
dimensions: line.dimensions || undefined,
cost_center: line.cost_center || undefined,
project: line.project || undefined,
}))
const entryDate = reversalDate ?? original.entry_date
// Get voucher number for the reversal
const voucherNumber = await getNextVoucherNumber(
supabase,
companyId,
original.fiscal_period_id,
original.voucher_series || 'A'
)
// Resolve account IDs: include inactive rows. The accounts on the
// original committed entry were active at commit time; if the user has
// since toggled one off, the storno must still be allowed to go through
// (BFL 5 kap 5§). Only a truly missing chart row (rare: would require
// the row to have been deleted) still throws AccountsNotInChartError.
const accountIdMap = await resolveAccountIds(supabase, companyId, reversedLines, { includeInactive: true })
const reversalAccountNumbers = [...new Set(reversedLines.map(l => l.account_number))]
const missingReversalAccounts = reversalAccountNumbers.filter(num => !accountIdMap.has(num))
if (missingReversalAccounts.length > 0) {
throw new AccountsNotInChartError(missingReversalAccounts)
}
// Create reversal entry with reverses_id link
const { data: reversalEntry, error: reversalError } = await supabase
.from('journal_entries')
.insert({
company_id: companyId,
user_id: userId,
fiscal_period_id: original.fiscal_period_id,
voucher_number: voucherNumber,
voucher_series: original.voucher_series || 'A',
entry_date: entryDate,
description: `Makulering: ${original.description}`,
source_type: 'storno',
source_id: original.source_id || null,
reverses_id: entryId,
status: 'draft',
})
.select()
.single()
if (reversalError || !reversalEntry) {
throw new BookkeepingDatabaseError('create_reversal_entry', reversalError?.message)
}
// Insert reversal lines with dimensions
const lineInserts = buildLineInserts(reversalEntry.id, reversedLines, accountIdMap)
const { error: linesError } = await supabase
.from('journal_entry_lines')
.insert(lineInserts)
if (linesError) {
await supabase.from('journal_entries').update({ status: 'cancelled' }).eq('id', reversalEntry.id)
await supabase.from('journal_entry_lines').delete().eq('journal_entry_id', reversalEntry.id)
throw new BookkeepingDatabaseError('create_reversal_lines', linesError.message)
}
// Post the reversal entry
const { error: postError } = await supabase
.from('journal_entries')
.update({ status: 'posted' })
.eq('id', reversalEntry.id)
if (postError) {
await supabase.from('journal_entries').update({ status: 'cancelled' }).eq('id', reversalEntry.id)
await supabase.from('journal_entry_lines').delete().eq('journal_entry_id', reversalEntry.id)
throw new BookkeepingDatabaseError('post_reversal_entry', postError.message)
}
// Mark original as reversed with reversed_by_id link (CAS guard: only if still 'posted')
const { data: updatedOriginal, error: casError } = await supabase
.from('journal_entries')
.update({
status: 'reversed',
reversed_by_id: reversalEntry.id,
})
.eq('id', entryId)
.eq('status', 'posted')
.select('id')
if (casError || !updatedOriginal || updatedOriginal.length === 0) {
// Another concurrent reversal already changed the status: mark the orphaned
// reversal as cancelled so it's excluded from reports but remains traceable.
await supabase.from('journal_entries').update({ status: 'cancelled' }).eq('id', reversalEntry.id)
await supabase.from('journal_entry_lines').delete().eq('journal_entry_id', reversalEntry.id)
throw new EntryAlreadyReversedError()
}
// Unlink any bank transactions booked by the reversed entry so they return
// to "Att bokföra" and can be booked again from the transactions view.
// Without this the row keeps pointing at a status='reversed' entry, reads
// as bokförd forever, and has no re-booking affordance: the agent paths
// (lib/pending-operations/commit.ts) already did this manually after every
// reverseEntry call; the dashboard reverse route did not.
const { error: unlinkError } = await supabase
.from('transactions')
.update({ journal_entry_id: null })
.eq('company_id', companyId)
.eq('journal_entry_id', entryId)
if (unlinkError) {
log.error('failed to unlink transactions from reversed entry', unlinkError, { entryId })
}
// Same hazard one table over: a period whose opening_balance_entry_id still
// points at the entry we just reversed. getOpeningBalances() reads the linked
// entry's lines directly with no status filter, so the Balansrapport would go
// on showing a cancelled IB, and year-end refuses to run while the link is
// non-null ("Next fiscal period already has opening balance entry posted;
// reverse it before re-running year-end"): advice the storno itself could
// never satisfy, leaving no in-app way out. Clearing the link falls
// getOpeningBalances through to the duplicate-safe
// compute_prior_opening_balances RPC, and lets year-end re-book the IB.
//
// Two statements, not one: enforce_opening_balance_immutability rejects any
// UPDATE that changes opening_balance_entry_id while OLD.opening_balances_set
// is still true, so the flag must fall first (same order, and same reason, as
// the replace_period_opening_balance_link RPC). Both are scoped to this
// entryId, so a period already pointing elsewhere is untouched and callers
// that storno an old IB then relink a fresh one (opening-balance/correct)
// still win: they relink after this returns.
if (original.source_type === 'opening_balance') {
const { error: obFlagError } = await supabase
.from('fiscal_periods')
.update({ opening_balances_set: false })
.eq('company_id', companyId)
.eq('opening_balance_entry_id', entryId)
if (obFlagError) {
log.error('failed to clear opening_balances_set on reversed IB period', obFlagError, {
entryId,
})
} else {
const { error: obUnlinkError } = await supabase
.from('fiscal_periods')
.update({ opening_balance_entry_id: null })
.eq('company_id', companyId)
.eq('opening_balance_entry_id', entryId)
if (obUnlinkError) {
log.error('failed to unlink reversed opening balance entry from period', obUnlinkError, {
entryId,
})
}
}
}
// If this was a payment entry, sync the linked invoice/supplier-invoice status.
// Helper is shared with the DELETE journal entry route so both code paths leave
// the invoice in a consistent state (BFL 5 kap 5§ requires GL reversal; this
// covers the business-level state that lives outside the GL).
if (isPaymentSourceType(original.source_type)) {
await syncInvoiceStatusFromPaymentEntry(supabase, companyId, original as JournalEntry)
}
// Fetch complete reversal entry with lines
const { data: completeEntry } = await supabase
.from('journal_entries')
.select('*, lines:journal_entry_lines(*)')
.eq('id', reversalEntry.id)
.single()
const result = completeEntry as JournalEntry
await eventBus.emit({
type: 'journal_entry.committed',
payload: { entry: result, userId, companyId },
})
await eventBus.emit({
type: 'journal_entry.reversed',
payload: { originalEntry: original as JournalEntry, reversalEntry: result, userId, companyId },
})
return result
}