Files
accounted/extensions/sru-export/sru-engine.ts
T
Jakob WennbergandClaude Opus 4.6 91e2c1705a feat: per-line VAT, invoice document types, ledger-based VAT declaration, bank reconciliation, and pagination
Per-line VAT rates:
- Add generatePerRateLines() to group invoice items by vat_rate with separate
  revenue + VAT lines per rate group (invoice-entries.ts)
- Add getAvailableVatRates() and getVatTreatmentForRate() (vat-rules.ts)
- PDF template shows per-line VAT column and per-rate totals for mixed-rate invoices
- Invoice create/review UI supports per-line rate selection
- Types: add vat_rate/vat_amount to InvoiceItem, vat_rate to CreateInvoiceItemInput

Invoice document types (proforma, delivery note):
- Add InvoiceDocumentType, document_type and converted_from_id to Invoice type
- PDF hides prices for delivery notes, adds proforma notice
- Email templates support all document types
- mark-paid skips journal entries for non-invoice document types
- Migration 031: invoice_document_type

Accounting method support:
- Add AccountingMethod type (accrual/cash)
- Migration 032: add_accounting_method column to company_settings

VAT declaration rewrite:
- Rewrite to read directly from general ledger (26xx/3xxx account lines)
  instead of aggregating invoices/transactions/receipts
- ACCOUNT_RUTA mapping drives momsdeklaration boxes from GL balances

Bank reconciliation:
- Transaction ingest now pre-fetches unlinked GL lines and attempts
  auto-reconciliation during import
- Add transaction.reconciled event type
- Add ReconciliationMethod type and reconciliation_method on Transaction
- Migration 030: bank_reconciliation
- New reconciliation engine, API routes, and BankReconciliationView component

Pagination (fetchAllRows):
- New lib/supabase/fetch-all.ts overcomes PostgREST 1000-row limit
- Adopted in all report generators, SIE/SRU export, account list APIs

Fiscal period validation:
- New validate-period-duration.ts enforces max 18 months per BFL 3 kap.
- Applied in period-service.ts and fiscal-periods API

Account mapper simplification:
- Remove Levenshtein/fuzzy matching, use exact account number match only

Swedbank parser improvements:
- Support abbreviated headers (Clnr, Bokfdag, Radnr)
- Use Referens column as counterparty

Chart of accounts management:
- Add DELETE endpoint with system account and usage protection
- PUT uses partial updates
- New AccountCombobox, AddAccountDialog, EditAccountDialog, ChartOfAccountsManager

Tax deadline corrections:
- Rewrite inkomstdeklaration_ab using Skatteverket lookup table
- Rewrite arsredovisning deadline to 7 months after FY end per ÅRL 8:3

Onboarding first fiscal year:
- Add first fiscal year toggle with date pickers and 18-month validation

UI terminology:
- Change "okategoriserad/kategorisera" to "obokförd/bokföra" throughout

Report column fix:
- Fix start_date/end_date to period_start/period_end in report queries

Supplier invoice input:
- CreateSupplierInvoiceItemInput uses amount field (legacy quantity/unit_price kept)

Misc:
- SIE import uses upsert for idempotent account creation
- account-descriptions.ts falls back to BAS reference data
- Add invoice_default_notes to CompanySettings
- Update CLAUDE.md to reflect current project state

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
2026-02-21 14:57:15 +01:00

150 lines
4.4 KiB
TypeScript

import { createClient } from '@/lib/supabase/server'
import { fetchAllRows } from '@/lib/supabase/fetch-all'
import type { JournalEntry, JournalEntryLine } from '@/types'
/**
* SRU aggregation engine
*
* Fetches posted journal entries for a fiscal period, computes net balance
* per account, and groups by sru_code from chart_of_accounts.
*/
export interface SRUBalance {
sruCode: string
amount: number
accounts: Array<{
accountNumber: string
accountName: string
amount: number
}>
}
export interface SRUCoverageStats {
totalAccounts: number
accountsWithSRU: number
accountsWithoutSRU: number
coveragePercent: number
missingAccounts: Array<{
accountNumber: string
accountName: string
}>
}
/**
* Aggregate account balances by SRU code for a given fiscal period.
* Returns a Map of sru_code → summed amount, plus per-account detail.
*/
export async function aggregateBalancesBySRU(
userId: string,
fiscalPeriodId: string
): Promise<Map<string, SRUBalance>> {
const supabase = await createClient()
// Fetch all posted journal entries with lines for this period
const { data: entries, error: entriesError } = await supabase
.from('journal_entries')
.select('*, lines:journal_entry_lines(*)')
.eq('user_id', userId)
.eq('fiscal_period_id', fiscalPeriodId)
.eq('status', 'posted')
if (entriesError) {
throw new Error(`Failed to fetch journal entries: ${entriesError.message}`)
}
// Fetch chart of accounts with SRU codes
const accounts = await fetchAllRows<{ account_number: string; account_name: string; sru_code: string | null; normal_balance: string }>(({ from, to }) =>
supabase
.from('chart_of_accounts')
.select('account_number, account_name, sru_code, normal_balance')
.eq('user_id', userId)
.eq('is_active', true)
.range(from, to)
)
// Build lookup maps
const accountSRUMap = new Map<string, string>()
const accountNameMap = new Map<string, string>()
for (const acc of accounts) {
if (acc.sru_code) {
accountSRUMap.set(acc.account_number, acc.sru_code)
}
accountNameMap.set(acc.account_number, acc.account_name)
}
// Calculate net balances per account (debit - credit)
const accountBalances = new Map<string, number>()
for (const entry of (entries as JournalEntry[]) || []) {
const lines = (entry.lines as JournalEntryLine[]) || []
for (const line of lines) {
const current = accountBalances.get(line.account_number) || 0
const netAmount = (Number(line.debit_amount) || 0) - (Number(line.credit_amount) || 0)
accountBalances.set(line.account_number, current + netAmount)
}
}
// Group balances by SRU code
const sruBalances = new Map<string, SRUBalance>()
for (const [accountNumber, balance] of accountBalances) {
if (Math.abs(balance) < 0.01) continue
const sruCode = accountSRUMap.get(accountNumber)
if (!sruCode) continue
let entry = sruBalances.get(sruCode)
if (!entry) {
entry = { sruCode, amount: 0, accounts: [] }
sruBalances.set(sruCode, entry)
}
entry.amount += balance
entry.accounts.push({
accountNumber,
accountName: accountNameMap.get(accountNumber) || `Konto ${accountNumber}`,
amount: Math.round(balance),
})
}
// Round totals
for (const entry of sruBalances.values()) {
entry.amount = Math.round(entry.amount)
}
return sruBalances
}
/**
* Get SRU code coverage stats for a user's chart of accounts.
* Returns how many accounts have vs lack SRU codes.
*/
export async function getSRUCoverage(userId: string): Promise<SRUCoverageStats> {
const supabase = await createClient()
const accounts = await fetchAllRows<{ account_number: string; account_name: string; sru_code: string | null }>(({ from, to }) =>
supabase
.from('chart_of_accounts')
.select('account_number, account_name, sru_code')
.eq('user_id', userId)
.eq('is_active', true)
.order('account_number')
.range(from, to)
)
const withSRU = accounts.filter((a) => a.sru_code)
const withoutSRU = accounts.filter((a) => !a.sru_code)
return {
totalAccounts: accounts.length,
accountsWithSRU: withSRU.length,
accountsWithoutSRU: withoutSRU.length,
coveragePercent: accounts.length > 0
? Math.round((withSRU.length / accounts.length) * 100)
: 0,
missingAccounts: withoutSRU.map((a) => ({
accountNumber: a.account_number,
accountName: a.account_name,
})),
}
}