Jakob Wennberg
ec27228a8e
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>
115 lines
3.9 KiB
TypeScript
115 lines
3.9 KiB
TypeScript
import type { IncomeStatementReport, TrialBalanceRow } from '@/types'
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import { VAT_INPUT_ACCOUNTS, VAT_OUTPUT_ACCOUNTS } from '@/lib/reports/vat-declaration'
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/**
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* Calculate gross margin from income statement.
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* Gross margin = (revenue - COGS) / revenue × 100
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* COGS = class 4 expense sections (Varor och material, etc.)
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*/
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export function calculateGrossMargin(incomeStatement: IncomeStatementReport): number | null {
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const { total_revenue, expense_sections } = incomeStatement
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if (total_revenue === 0) return null
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// Class 4 expenses = cost of goods sold (account prefixes 40-49)
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const cogs = expense_sections
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.filter((s) => s.rows.some((r) => r.account_number.startsWith('4')))
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.reduce((sum, s) => sum + s.subtotal, 0)
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return Math.round(((total_revenue - cogs) / total_revenue) * 10000) / 100
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}
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/**
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* Calculate cash position from trial balance rows.
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* Sums closing balances for accounts matching 19xx (bank + cash accounts).
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*/
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export function calculateCashPosition(rows: TrialBalanceRow[]): number {
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const cashRows = rows.filter((r) => r.account_number.startsWith('19'))
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const total = cashRows.reduce(
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(sum, r) => sum + (r.closing_debit - r.closing_credit),
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0
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)
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return Math.round(total * 100) / 100
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}
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/**
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* Calculate net VAT liability (positive = att betala) or receivable
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* (negative = att återfå) from trial balance rows.
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*
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* Uses the same 26xx accounts as the momsdeklaration so the result mirrors
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* ruta 49: output VAT (rutor 10-12, 30-32, 60-62) − input VAT (ruta 48).
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* Reverse-charge and import pairs (e.g. 2614 credit + 2645 debit) therefore
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* net to zero instead of inflating the receivable (#715).
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*
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* `accounts` overrides the default list (user KPI preferences); accounts in
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* the 264x range count as input VAT, all other 26xx accounts as output VAT.
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*/
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export function calculateVatLiability(
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rows: TrialBalanceRow[],
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accounts?: string[]
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): number {
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const vatAccounts =
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accounts && accounts.length > 0
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? accounts
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: [...VAT_OUTPUT_ACCOUNTS, ...VAT_INPUT_ACCOUNTS]
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const outputVat = rows
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.filter(
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(r) =>
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vatAccounts.includes(r.account_number) &&
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r.account_number.startsWith('26') &&
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!r.account_number.startsWith('264')
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)
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.reduce((sum, r) => sum + (r.closing_credit - r.closing_debit), 0)
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const inputVat = rows
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.filter(
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(r) =>
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vatAccounts.includes(r.account_number) && r.account_number.startsWith('264')
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)
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.reduce((sum, r) => sum + (r.closing_debit - r.closing_credit), 0)
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return Math.round((outputVat - inputVat) * 100) / 100
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}
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/**
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* Calculate revenue growth between two periods.
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* Returns percentage or null if no previous period data.
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*/
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export function calculateRevenueGrowth(
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currentRevenue: number,
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previousRevenue: number | null
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): number | null {
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if (previousRevenue === null || previousRevenue === 0) return null
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return Math.round(((currentRevenue - previousRevenue) / previousRevenue) * 10000) / 100
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}
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/**
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* Calculate expense ratio from income statement.
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* Expense ratio = total_expenses / total_revenue × 100
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*/
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export function calculateExpenseRatio(incomeStatement: IncomeStatementReport): number | null {
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const { total_revenue, total_expenses } = incomeStatement
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if (total_revenue === 0) return null
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return Math.round((total_expenses / total_revenue) * 10000) / 100
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}
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/**
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* Calculate average payment days from paid invoices.
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* Returns null if fewer than 5 invoices with paid_at data.
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*/
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export function calculateAvgPaymentDays(
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paidInvoices: { invoice_date: string; paid_at: string }[]
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): number | null {
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if (paidInvoices.length < 5) return null
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const totalDays = paidInvoices.reduce((sum, inv) => {
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const invoiceDate = new Date(inv.invoice_date)
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const paidDate = new Date(inv.paid_at)
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const days = Math.floor(
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(paidDate.getTime() - invoiceDate.getTime()) / (1000 * 60 * 60 * 24)
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)
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return sum + Math.max(0, days)
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}, 0)
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return Math.round(totalDays / paidInvoices.length)
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}
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