Jakob WennbergandClaude Opus 4.8
88f49c0ccc
Bundles a set of bookkeeping-correctness fixes developed together. Correction / storno flow - correctEntry resolves (and seeds standard BAS) accounts for the corrected lines BEFORE writing the storno. The old order created and posted the storno first, then hit AccountsNotInChartError on the corrected lines and had to cancel it again — leaving a voided 0 kr storno in the chain and permanently burning a voucher number (an unexplained BFNAR 2013:2 gap). It now fails fast with nothing written. - correctEntry re-points the bank transaction and underlag from the reversed original to the live corrected entry, so the transaction keeps reading as booked (and stays correctable) and the underlag travels with it. recordateEntry delegates both relinks to correctEntry. - reverseEntry (engine) clears transactions.journal_entry_id for rows booked by the reversed entry, so a plain storno returns the bank row to "Att bokföra" with a re-booking affordance. The agent paths did this manually; the dashboard reverse route did not. - findUnresolvableAccounts replaces findMissingActiveAccounts in the categorize routes: a standard BAS account merely absent from the chart is seeded on demand by the engine, so pre-validation must not 400 on it — only unknown numbers or deactivated accounts block. - CorrectionChain dims cancelled (0 kr) entries and labels them so they no longer render like a live storno. Report accuracy - calculateVatLiability() (lib/reports/kpi.ts) is shared by the KPI route, the KPI xlsx export and the MCP period-summary tool, and uses the same 26xx accounts as the momsdeklaration (ruta 49). Reverse-charge and import pairs (e.g. 2614 credit + 2645 debit) net to zero instead of inflating the receivable (#715). VAT_OUTPUT_ACCOUNTS / VAT_INPUT_ACCOUNTS are derived from ACCOUNT_RUTA so the widget can never drift from the declaration. - Kassaflödesanalys records erhållna aktieägartillskott (2093) as a financing inflow and counts överkursfond (2086/2097) toward nyemission. 2093 was previously unmapped, so any contribution broke the 19xx reconciliation by exactly the contributed amount (#716). Wired through the report type, both PDF templates, the K3 PDF, the dashboard client and the årsredovisning summary type. Agent guidance - shared-rules: describe the real Accounted correction flow (Rätta rader / Rätta datum / Radera verifikat, on-demand BAS backfill) so the assistant stops inventing flows that don't exist. - verifikation-draft: clearer locked-period guidance. Tests cover all of the above (storno fail-fast + seeding + relink, reverseEntry unlink, findUnresolvableAccounts, VAT netting and the cashflow reconciliation cases). Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
286 lines
9.7 KiB
TypeScript
286 lines
9.7 KiB
TypeScript
import { describe, it, expect } from 'vitest'
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import {
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calculateGrossMargin,
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calculateCashPosition,
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calculateRevenueGrowth,
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calculateExpenseRatio,
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calculateAvgPaymentDays,
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calculateVatLiability,
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} from '../kpi'
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import { VAT_INPUT_ACCOUNTS, VAT_OUTPUT_ACCOUNTS } from '../vat-declaration'
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import type { IncomeStatementReport, TrialBalanceRow } from '@/types'
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function makeIncomeStatement(
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overrides: Partial<IncomeStatementReport> = {}
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): IncomeStatementReport {
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return {
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revenue_sections: [],
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total_revenue: 100000,
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expense_sections: [],
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total_expenses: 60000,
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financial_sections: [],
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total_financial: 0,
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net_result: 40000,
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period: { start: '2025-01-01', end: '2025-12-31' },
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...overrides,
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}
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}
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function makeTrialBalanceRow(
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overrides: Partial<TrialBalanceRow> = {}
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): TrialBalanceRow {
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return {
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account_number: '1930',
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account_name: 'Företagskonto',
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account_class: 1,
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opening_debit: 0,
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opening_credit: 0,
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period_debit: 0,
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period_credit: 0,
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closing_debit: 0,
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closing_credit: 0,
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...overrides,
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}
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}
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describe('calculateGrossMargin', () => {
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it('returns margin when revenue and COGS exist', () => {
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const stmt = makeIncomeStatement({
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total_revenue: 200000,
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expense_sections: [
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{
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title: 'Varor och material',
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rows: [{ account_number: '4010', account_name: 'Inköp', amount: 80000 }],
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subtotal: 80000,
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},
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{
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title: 'Lokalkostnader',
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rows: [{ account_number: '5010', account_name: 'Hyra', amount: 20000 }],
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subtotal: 20000,
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},
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],
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})
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// (200000 - 80000) / 200000 * 100 = 60%
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expect(calculateGrossMargin(stmt)).toBe(60)
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})
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it('returns null when total_revenue is 0', () => {
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const stmt = makeIncomeStatement({ total_revenue: 0 })
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expect(calculateGrossMargin(stmt)).toBeNull()
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})
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it('returns 100% when no class 4 expenses', () => {
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const stmt = makeIncomeStatement({
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total_revenue: 50000,
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expense_sections: [
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{
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title: 'Lokalkostnader',
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rows: [{ account_number: '5010', account_name: 'Hyra', amount: 10000 }],
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subtotal: 10000,
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},
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],
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})
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expect(calculateGrossMargin(stmt)).toBe(100)
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})
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})
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describe('calculateCashPosition', () => {
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it('sums closing balances for 19xx accounts', () => {
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const rows = [
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makeTrialBalanceRow({ account_number: '1930', closing_debit: 50000, closing_credit: 0 }),
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makeTrialBalanceRow({ account_number: '1931', closing_debit: 10000, closing_credit: 0 }),
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makeTrialBalanceRow({ account_number: '1510', closing_debit: 25000, closing_credit: 0 }),
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]
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// Only 1930 + 1931 = 60000
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expect(calculateCashPosition(rows)).toBe(60000)
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})
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it('returns 0 for empty rows', () => {
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expect(calculateCashPosition([])).toBe(0)
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})
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it('handles credit balances on 19xx accounts', () => {
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const rows = [
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makeTrialBalanceRow({ account_number: '1930', closing_debit: 0, closing_credit: 5000 }),
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]
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expect(calculateCashPosition(rows)).toBe(-5000)
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})
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})
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describe('calculateVatLiability', () => {
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it('returns positive liability for standard output VAT', () => {
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const rows = [
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makeTrialBalanceRow({ account_number: '2611', closing_credit: 25000 }),
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makeTrialBalanceRow({ account_number: '2641', closing_debit: 10000 }),
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]
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expect(calculateVatLiability(rows)).toBe(15000)
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})
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it('nets EU reverse charge (2614 + 2645) to zero — issue #715', () => {
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const rows = [
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makeTrialBalanceRow({ account_number: '2614', closing_credit: 2500 }),
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makeTrialBalanceRow({ account_number: '2645', closing_debit: 2500 }),
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]
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expect(calculateVatLiability(rows)).toBe(0)
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})
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it('nets domestic reverse charge (2614 + 2647) to zero', () => {
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const rows = [
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makeTrialBalanceRow({ account_number: '2614', closing_credit: 1200 }),
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makeTrialBalanceRow({ account_number: '2647', closing_debit: 1200 }),
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]
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expect(calculateVatLiability(rows)).toBe(0)
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})
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it('nets import VAT (2615 + 2645) to zero', () => {
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const rows = [
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makeTrialBalanceRow({ account_number: '2615', closing_credit: 800 }),
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makeTrialBalanceRow({ account_number: '2645', closing_debit: 800 }),
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]
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expect(calculateVatLiability(rows)).toBe(0)
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})
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it('reverse charge does not distort the net position alongside regular sales', () => {
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const rows = [
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makeTrialBalanceRow({ account_number: '2611', closing_credit: 5000 }),
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makeTrialBalanceRow({ account_number: '2641', closing_debit: 2000 }),
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makeTrialBalanceRow({ account_number: '2614', closing_credit: 1000 }),
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makeTrialBalanceRow({ account_number: '2645', closing_debit: 1000 }),
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]
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// Old formula gave 5000 − (2000 + 1000) = 2000; correct is 3000
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expect(calculateVatLiability(rows)).toBe(3000)
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})
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it('returns negative for net VAT receivable', () => {
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const rows = [
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makeTrialBalanceRow({ account_number: '2611', closing_credit: 1000 }),
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makeTrialBalanceRow({ account_number: '2641', closing_debit: 4000 }),
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]
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expect(calculateVatLiability(rows)).toBe(-3000)
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})
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it('ignores accounts outside the VAT declaration set', () => {
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const rows = [
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makeTrialBalanceRow({ account_number: '2650', closing_credit: 9000 }), // redovisningskonto för moms
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makeTrialBalanceRow({ account_number: '1930', closing_debit: 9000 }),
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]
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expect(calculateVatLiability(rows)).toBe(0)
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})
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it('respects account overrides, splitting input/output on the 264x prefix', () => {
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const rows = [
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makeTrialBalanceRow({ account_number: '2611', closing_credit: 5000 }),
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makeTrialBalanceRow({ account_number: '2614', closing_credit: 1000 }),
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makeTrialBalanceRow({ account_number: '2641', closing_debit: 2000 }),
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]
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// Override excludes 2614
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expect(calculateVatLiability(rows, ['2611', '2641'])).toBe(3000)
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})
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it('handles debit balances on output accounts (corrections)', () => {
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const rows = [
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makeTrialBalanceRow({ account_number: '2611', closing_credit: 5000, closing_debit: 500 }),
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]
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expect(calculateVatLiability(rows)).toBe(4500)
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})
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})
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describe('VAT widget account lists (derived from ACCOUNT_RUTA)', () => {
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// Drift guard: an ACCOUNT_RUTA change that alters these lists changes the
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// dashboard widget's semantics — update this snapshot deliberately.
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it('output accounts cover rutor 10–12, 30–32 and 60–62', () => {
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expect([...VAT_OUTPUT_ACCOUNTS].sort()).toEqual([
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'2610', '2611', '2612', '2613', '2614', '2615', '2616', '2618',
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'2620', '2621', '2622', '2623', '2624', '2625', '2626', '2628',
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'2630', '2631', '2632', '2633', '2634', '2635', '2636', '2638',
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])
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})
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it('input accounts cover ruta 48', () => {
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expect([...VAT_INPUT_ACCOUNTS].sort()).toEqual([
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'2640', '2641', '2642', '2645', '2646', '2647', '2649',
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])
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})
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it('the prefix split used by calculateVatLiability is exact for the defaults', () => {
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for (const account of VAT_OUTPUT_ACCOUNTS) {
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expect(account.startsWith('26')).toBe(true)
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expect(account.startsWith('264')).toBe(false)
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}
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for (const account of VAT_INPUT_ACCOUNTS) {
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expect(account.startsWith('264')).toBe(true)
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}
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})
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})
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describe('calculateRevenueGrowth', () => {
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it('returns positive growth', () => {
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// (120000 - 100000) / 100000 * 100 = 20%
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expect(calculateRevenueGrowth(120000, 100000)).toBe(20)
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})
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it('returns negative growth (decline)', () => {
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// (80000 - 100000) / 100000 * 100 = -20%
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expect(calculateRevenueGrowth(80000, 100000)).toBe(-20)
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})
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it('returns null when previous revenue is null', () => {
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expect(calculateRevenueGrowth(100000, null)).toBeNull()
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})
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it('returns null when previous revenue is 0', () => {
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expect(calculateRevenueGrowth(100000, 0)).toBeNull()
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})
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})
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describe('calculateExpenseRatio', () => {
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it('returns ratio for normal data', () => {
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const stmt = makeIncomeStatement({ total_revenue: 200000, total_expenses: 120000 })
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// 120000 / 200000 * 100 = 60%
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expect(calculateExpenseRatio(stmt)).toBe(60)
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})
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it('returns null when total_revenue is 0', () => {
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const stmt = makeIncomeStatement({ total_revenue: 0, total_expenses: 5000 })
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expect(calculateExpenseRatio(stmt)).toBeNull()
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})
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})
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describe('calculateAvgPaymentDays', () => {
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it('returns average for >= 5 invoices', () => {
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const invoices = [
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{ invoice_date: '2025-01-01', paid_at: '2025-01-11' }, // 10 days
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{ invoice_date: '2025-02-01', paid_at: '2025-02-21' }, // 20 days
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{ invoice_date: '2025-03-01', paid_at: '2025-03-16' }, // 15 days
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{ invoice_date: '2025-04-01', paid_at: '2025-04-26' }, // 25 days
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{ invoice_date: '2025-05-01', paid_at: '2025-05-31' }, // 30 days
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]
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// avg = (10+20+15+25+30) / 5 = 20
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expect(calculateAvgPaymentDays(invoices)).toBe(20)
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})
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it('returns null for fewer than 5 invoices', () => {
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const invoices = [
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{ invoice_date: '2025-01-01', paid_at: '2025-01-11' },
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{ invoice_date: '2025-02-01', paid_at: '2025-02-21' },
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]
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expect(calculateAvgPaymentDays(invoices)).toBeNull()
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})
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it('returns null for empty array', () => {
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expect(calculateAvgPaymentDays([])).toBeNull()
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})
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it('clamps negative days to 0', () => {
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const invoices = [
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{ invoice_date: '2025-01-10', paid_at: '2025-01-05' }, // would be -5, clamped to 0
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{ invoice_date: '2025-02-01', paid_at: '2025-02-11' }, // 10
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{ invoice_date: '2025-03-01', paid_at: '2025-03-11' }, // 10
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{ invoice_date: '2025-04-01', paid_at: '2025-04-11' }, // 10
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{ invoice_date: '2025-05-01', paid_at: '2025-05-11' }, // 10
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]
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// avg = (0+10+10+10+10) / 5 = 8
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expect(calculateAvgPaymentDays(invoices)).toBe(8)
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})
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})
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