* fix(reports): exclude opening-balance entry from SIE #UB movement
getOpeningBalances() returns obEntryId so callers can exclude the OB
entry from period queries to prevent double-counting. sie-export.ts was
discarding obEntryId, so the OB entry's lines were counted in both
openingBalancesByAccount and calculateBalances. The double-count
cancelled the real net movement, leaving #UB = #IB for any account
that was zeroed out during the year (e.g. a closed bank account).
Fix: filter the OB entry out into periodEntries before the #VER loop
and calculateBalances, matching the pattern already used by
trial-balance.ts and general-ledger.ts.
Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>
Signed-off-by: Jonas Flodén <jonas@floden.nu>
* test(reports): add regression test for SIE #UB double-count via OB entry
Adds a test that exercises the exact scenario that was broken: the OB
entry returned by the journal_entries query being included in both
getOpeningBalances (#IB) and calculateBalances (movement), leaving
#UB = #IB for an account zeroed out during the year.
Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>
Signed-off-by: Jonas Flodén <jonas@floden.nu>
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Signed-off-by: Jonas Flodén <jonas@floden.nu>
Jonas Flodén
b2aa79d553