accounted/CLAUDE.md

CLAUDE.md: Accounted

Swedish accounting SaaS: double-entry bookkeeping under Swedish accounting law (Bokföringslagen) for sole traders (enskild firma) and limited companies (aktiebolag). Multi-tenant: users belong to companies via company_members; teams group companies for consultants.

Stack: Next.js 16 (App Router), React 19, TypeScript 5 strict, Zod 4, Supabase (Postgres + RLS + auth), Tailwind 4 + shadcn/ui. Vercel-hosted is the primary target; Docker self-hosted must keep working but never at hosted's expense. Path alias @/* = repo root. All code, comments, and commits in English.

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Hard Rules

The accounting rules are Swedish law, enforced by DB triggers. Code that violates them fails at runtime; code that works around the triggers breaks legal compliance. Never do either.

1. Never edit or delete a posted journal entry. Committed vouchers are immutable. Cancel with reverseEntry(); correct with correctEntry() (lib/core/bookkeeping/storno-service.ts). Storno, never edit.
2. All journal writes go through lib/bookkeeping/engine.ts. Never insert into journal tables directly: voucher numbers are assigned atomically by the commit_journal_entry RPC and must stay sequential, and gaps require documented explanations (BFNAR 2013:2, voucher_gap_explanations).
3. Every entry balances: sum(debits) === sum(credits), both > 0.
4. Respect period locks. DB triggers block writes to closed/locked periods and behind the company lock date. Don't work around them: fix the flow that tried to write there.
5. Never delete documents linked to posted entries: 7-year retention is a legal requirement.
6. Money math is Math.round(x * 100) / 100. Never toFixed(): it returns strings and rounds incorrectly, causing öre-level drift that breaks entry balance.
7. Account numbers are strings ('1930', never 1930). They are identifiers, not quantities; arithmetic on them is always a bug.

General prohibitions:

• Never modify an existing migration: schemas already shipped; create a new migration. Never touch the enforcement triggers (migration 017); they are legally required.
• Never leave a remote DB ahead of the repo. If you apply_migration (or run any DDL) against prod, staging, or a preview branch, write the byte-identical SQL into supabase/migrations/ under the exact applied version in the same change. An applied version with no committed file is an orphan: Supabase branching aborts the next merge to main with "Remote migration versions not found in local migrations directory" and blocks every pending migration behind it. The PR preview passes anyway (preview branches fork from prod's history, which already has the orphan), so this only surfaces at merge.
• Core code must never import from @/extensions/. CI builds core with zero extensions enabled; a direct import breaks that build. Extensions cannot use dynamic imports (the registry generates static imports via setup:extensions).
• Don't add dependencies without asking. This is an AGPL-3.0 project; license compatibility matters, and the dependency surface is audited.
• Don't "finish" the gnubok → Accounted rename. Wire-format identifiers keep the old name on purpose: gnubok-company-id cookie, gnubok_sk_/gnubok_inv_ prefixes, gnubok-mcp npm package. Renaming them breaks live sessions, API keys, and invites.
• Treat .env.local as pointing at the production database. Never run seed/cleanup/repair scripts against it without explicit confirmation.
• Keep the diff scoped to the request. No drive-by refactors of untouched code.
• Never use em dashes (—) or en dashes (–) in code, comments, commit messages, or docs. Use a colon, comma, semicolon, or plain hyphen instead, whichever fits the sentence. Exception: a dash character that is the literal subject being parsed, matched, or documented (e.g. mojibake byte-mapping tables, a date-range separator regex) stays as-is; don't launder those into a colon.
• Never create a NUL/nul file: \Accounted\NUL.

When Uncertain

• Stop and ask; do not guess. Especially for anything touching posted entries, the production database, money math, or Swedish tax law.
• Swedish domain questions are never answered from training data. Load the matching swedish-* skill (vat, accounting-compliance, invoice-compliance, payroll, year-end-closing, sie-import-export, sru-filing, financial-reporting, asset-accounting, project-accounting, tax-planning, e-invoicing).
• Scaffolding has skills; use them instead of improvising: /erp-api-route (API routes), /supabase-migration (migrations), /create-extension (extensions), /frontend-design (new UI), vercel:deploy (deployment).

Definition of Done

A change is done when all of these hold; iterate until they do:

1. npm run lint is clean and npm test passes (npx vitest run <dir> while iterating).
2. New or changed logic in lib/ or app/api/ has tests: auth 401, validation 400, 404, happy path; mock @/lib/supabase/server.
3. Any change to a trigger, RPC, RLS policy, or DEFERRABLE constraint ships with a *.pg.test.ts (npm run test:pg).
4. New UI strings exist in both messages/sv.json and messages/en.json.
5. If you edited an atom SKILL.md, npm run skills:generate was run (CI's skills:check fails otherwise).
6. npm run check:guards passes if you touched API routes.
7. Commit is conventional (feat:/fix:/refactor:/test:/docs:), atomic, branched from main.
8. If the change touches migrations, local and prod are reconciled: every version in prod's schema_migrations has a matching file in supabase/migrations/, and vice versa. Check before opening the PR (e.g. list_migrations / select version from supabase_migrations.schema_migrations); a remote-only version means an uncommitted orphan that will fail the merge.

Commands

npm run dev              # Dev server (runs setup:extensions first)
npm run build            # Production build (runs setup:extensions first)
npm run lint             # ESLint
npm test                 # All Vitest tests
npx vitest run <dir>     # Tests in one directory
npm run test:pg          # pg-real tests against real Postgres
npm run check:guards     # Ratchet guard (e.g. no hand-rolled route auth)
npm run setup:extensions # Regenerate extension registry from extensions.config.json
npm run skills:generate  # Regenerate agent_atom_registry seed after editing an atom SKILL.md

Architecture

• Journal entry lifecycle: createDraftEntry() → commitEntry() (atomic voucher via commit_journal_entry RPC); createJournalEntry() does both. Everything accounting-shaped routes through this engine.
• Tenancy: every business table has company_id. Active company resolves in lib/supabase/middleware.ts: gnubok-company-id cookie → user_preferences.active_company_id → first membership. RLS uses user_company_ids(); queries still filter by company_id explicitly (defense in depth: service-role paths have no RLS).
• Auth: Supabase email+password + TOTP MFA, enforced application-side, not in RLS. NEXT_PUBLIC_REQUIRE_MFA=true on hosted; NEXT_PUBLIC_SELF_HOSTED=true disables MFA. API routes wrap withRouteContext: it is the only path that enforces MFA, so never hand-roll supabase.auth.getUser() in a route.
• Events: lib/events/bus.ts is a module-level singleton. Any route that emits events must call ensureInitialized() (lib/init.ts) at module level: otherwise extension handlers are never wired and events silently go nowhere.
• Supabase clients: browser client.ts, server createClient(), service role createServiceClient(), cookieless service role createServiceClientNoCookies() (lives in lib/auth/api-keys.ts; for API-key/MCP paths). Paginate with fetchAllRows(): PostgREST silently caps at 1000 rows.
• Extensions: opt-in plugins in extensions/general/<name>/; extensions.config.json is the source of truth for what's enabled. Core must run with zero extensions.
• MCP server: the bookkeeping engine is exposed as 100+ MCP tools (extensions/general/mcp-server/), authenticated by gnubok_sk_ API keys (SHA-256, scoped, default 100 RPM per key).
• Types: import from @/types (types/index.ts); event types in lib/events/types.ts.
• User-facing errors are Swedish: map through lib/errors/get-error-message.ts.
• Cron: hosted cron jobs live in vercel.json, authenticated via verifyCronSecret() (lib/auth/cron.ts).

Repository Map

• lib/bookkeeping/: engine, entry generators, mapping, templates, BAS 2026 data (bas-data/)
• lib/core/: period, year-end, storno, tax codes, audit, documents
• lib/events/, lib/auth/, lib/supabase/, lib/api/ (Zod validateBody/validateQuery)
• lib/reports/: balance sheet, income statement, trial balance, GL, ledgers, VAT, SIE, INK2, NE-bilaga, salary, …
• lib/invoices/, lib/transactions/, lib/import/, lib/documents/, lib/salary/, lib/reconciliation/, lib/tax/, lib/vat/, lib/providers/ (Fortnox/Bokio/Briox/BL/Visma), lib/skatteverket/, lib/currency/, lib/bankgiro/, lib/deadlines/, lib/calendar/
• lib/utils.ts: cn(), formatCurrency(), formatDate(), formatOrgNumber(); lib/logger.ts
• app/(dashboard)/* pages; app/api/* routes; supabase/migrations/ schema; extensions/general/* plugins

Testing

Vitest 4, node env, tests in __tests__/, scope lib/ + app/api/ (no component/E2E tests). Helpers in tests/helpers.ts: createMockSupabase(), createQueuedMockSupabase(), createMockRequest(), parseJsonResponse(), plus fixture factories (makeTransaction, makeJournalEntry, makeInvoice, …). vi.clearAllMocks() + eventBus.clear() in beforeEach. Trigger/RPC/RLS behavior is tested in *.pg.test.ts against real Postgres, not with mocks.

Detail Loads On Demand

Don't duplicate these here; they auto-load when you touch matching paths:

• .claude/rules/design.md: design system, locked tokens (app/**, components/**)
• .claude/rules/i18n.md: sv/en conventions, "stays Swedish" surfaces
• .claude/rules/api-routes.md: withRouteContext route pattern, endpoint map (app/api/**)
• .claude/rules/database.md: migration rules, key tables/RPCs/triggers, pg-real (supabase/migrations/**)
• .claude/rules/mcp-server.md: MCP tool authoring, staged-operation pattern
• .claude/rules/bookkeeping.md: BAS accounts, VAT treatments/rutor, lib/core/ services

Decision Log

When you make a non-obvious choice (picked approach A over B, declined a dependency, stopped because a rule here forbade something), append one line to DECISIONS.md (repo root): [YYYY-MM-DD] <decision>: <why>. Check that file before re-litigating a past decision.