* fix(year-end): conservative historical repair for carried-forward 2099
The steady-state year-end flow already reclassifies the opening 2099
(Arets resultat) to 2098 (Foregaende ars resultat) right after the
opening balance is generated. Periods opened before that fix still
carry the prior year's result on 2099.
Add lib/core/bookkeeping/result-appropriation-repair.ts: a pure
classifier plus assess/post helpers that auto-post the 2099 -> 2098
transfer only when it is unambiguous (open unlocked aktiebolag period,
posted explicit opening_balance entry, active 2099/2098 accounts, no
posted result_appropriation yet, current posted 2099 still equal to the
explicit opening amount, and no other entry touching 2099). Everything
else is skipped or listed for manual review; nothing is reconstructed
from cumulative history. All writes go through the bookkeeping engine.
Rework scripts/repair-result-appropriation.ts into a thin CLI over the
library: global/company/period dry-runs, and commit mode that requires
one exact --company-id, --period-id, and --user-id and re-assesses
immediately before posting.
Fixes#735
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
* fix(year-end): require company membership for repair attribution
Compliance review (ASVS V8.2.1): commit mode accepted any --user-id and
attributed the posted journal entry to it unvalidated. The service-role
client bypasses RLS, so nothing downstream would catch an outsider uuid.
postHistoricalResultRepair now verifies a company_members row for the
target company before posting.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Signed-off-by: Emil <emilmattsson14@gmail.com>
* fix(year-end): reference the opening-balance underlag on the repair verifikat
Swedish compliance review (BFL 5 kap 6-7 §§): the historical repair
entry validated against a specific opening-balance entry but never
recorded it. Link it machine-readably via source_id and human-readably
in the entry note ("Underlag: ingående balans, verifikat A1 (<id>)").
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Signed-off-by: Emil <emilmattsson14@gmail.com>
* fix(year-end): harden repair CLI arg parsing, pagination and exit code
CodeRabbit review on #1373:
- arg() rejects flag-shaped or missing values instead of silently
consuming the next flag as an id
- global company and period scans paginate via fetchAllRows() so
deployments past the PostgREST 1000-row cap are fully covered
- exit code is non-zero when any period failed to list, assess or post
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Signed-off-by: Emil <emilmattsson14@gmail.com>
---------
Signed-off-by: Emil <emilmattsson14@gmail.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
Mattsson
a2f7132c94