accounted/scripts/parties

Parties, phase 0: measure before building

Phase 0 of the Kontakter plan (design doc: the "Vem du gör affärer med" artifact, 2026-09). Nothing in this phase changes product behaviour. It makes the resolver measurable so the model steps in later phases can be judged against labelled data instead of opinions.

What ships in this phase

• Migration 20260902120000: enables pg_trgm (trigram blocking of counterparty keys) and drops the two context-graph tables whose feature code was never merged and which prod no longer has. Test: tests/pg/parties-phase0.pg.test.ts.
• draw-golden-set.sql: the reproducible draw of the labelling sample and the payee-change base rate. Read-only.

The golden set (never in git)

The draw returns customer voucher text, which can contain person names. The repository is public, so the drawn rows and the labels live in dev_docs/parties/golden/ (gitignored). Only aggregates and this vocabulary are versioned.

Label vocabulary for the pre-classifier, one per key:

label	meaning	example
party	a real counterpart the company pays or invoices	Levfakt Beijer Byggmaterial AB (2089), Loopia
category	an expense description with no counterpart in it	Inköp av varor, Banktjänster, Fika
payroll	salary, benefits, expense claims to a person	Löneutbetalning: 2024.M.01 - anställd: 5
adjustment	periodisering, kostnadsföring, omföring, lagerförändring	Periodisering av leverantörsfaktura 1311
authority	Skatteverket, Bolagsverket, Transportstyrelsen, kommun	Bolagsverket ändra bolagsordning
bank	bank fees and bank products	Baspaket Bank, Avgift Amex
intermediary	payment rail or marketplace, not the counterpart	Klarna, Stripe, Zettle, AmazonMktplc
unsure	cannot tell from the text alone

A key whose text names a vendor but is booked as a category still gets party: the resolver decides identity, the account comes from the ledger.

Edge rules settled with the founder on 2026-09-02, after the first labelling round:

• State fees and taxes where the counterpart is fixed (Bolagsverket registration fees, Skatteverket, Transportstyrelsen vehicle tax) are authority. A kommun or a state company that invoices for a service is a party like any supplier.
• A marketplace or payment processor that the company actually pays (Amazon Marketplace purchases, Stripe or Amex fees) is a party. intermediary is reserved for a rail that only carries someone else's money: Klarna, Swish and Zettle payouts, "försäljning via" lines.
• A card-platform line that carries an employee's name (Pleo, Google Ads with the cardholder appended) is a party; the name is the cardholder, not the counterpart.
• Insurance and pension premiums are party: the insurer is the counterpart, whatever the 74xx account says.

Measured on prod, 2026-09-02

• 113,032 imported expense vouchers across 385 real companies; 99.5% yield a key; 71% belong to a key that repeats within the company.
• Payee-identity base rate: 365 suppliers have an established bankgiro on two or more documents; 13 of them (3.6%) carry two established bankgiro numbers, with an average span of 29 days between them, which reads as parallel accounts or OCR variance rather than changes over time. Any distinct value at all: 8.4%. Consequence for the signal: a new bankgiro is rare enough to warrant a "verify" sentence, never a block, and a value must be seen on two documents before it counts as known.

Pre-classifier shadow evaluation, 2026-09-02

eval-preclassifier.ts scores three routers on the same 180 held-out keys (20 rows, chosen by md5 of the key, serve as few-shot examples and are never scored). Rows the founder marked unsure always receive a label, so the honest number is the one that excludes them.

Router	Strict agreement	Excluding founder-unsure	Party TPR	Party TNR
Rules v0, lexicon from BAS account names	0.917	0.965	0.992	0.930
Rules v0, lexicon incl. BAS descriptions	0.911	0.959	0.984	0.930
Sonnet 5 on Bedrock EU, zero-shot	0.861	0.906	0.906	0.977
Sonnet 5 on Bedrock EU, 20 founder examples	0.878	0.924	0.930	0.977

Read with two caveats. The rules were written after the labels were seen, so their score is optimistic; the model scores are honest. And most of the remaining disagreements are definitions, not errors: whether a Bolagsverket fee is authority or intermediary, whether a marketplace or payment processor (Amazon Marketplace, Stripe, Amex fees) is party or intermediary, whether a card-platform line with a person's name (Pleo, Google Ads) is party or payroll, and whether a pension insurance premium is party or payroll. Settle those in the vocabulary above, relabel the handful of rows, and re-run.

BAS description tokens in the lexicon make Google and Facebook look generic because the descriptions name them as examples; the account-name lexicon is the default for that reason. The model's remaining party misses are text with a person's name or a card descriptor, exactly where a hard key from a document would decide instead.

Still to confirm in this phase

• SCB access: the free Företagsregistret API carries F-skattstatus, Momsstatus and Arbetsgivarstatus (verified on scb.se 2026-09-02); access requested by email, credentials pending.
• The pre-classifier and selection agreement bars (0.85 on the labelled set) are enforced by the shadow harness in phase 1, not here.