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