Files
accounted/lib/import/opening-balance/cascade.ts
T
Mattsson 2814d70cb4 feat(bookkeeping): Fortnox-style inline IB correction + cascade to later years (#2076)
* feat(bookkeeping): cascade opening-balance corrections to later years

Fortnox/SIE migrations book one IB verifikat per imported year, so
correcting one year's ingaende balans left every later year's linked IB
carrying the stale figures (support case: a 2019 IB fixed in Fortnox
after export never reached Accounted, skewing all subsequent saldon).

- POST /api/import/opening-balance/correct accepts cascade: true and
  applies the correction's per-account delta to each subsequent year's
  IB via storno + rebook + relink (lib/import/opening-balance/cascade.ts).
  Locked/closed/lock-dated/bokslut years are skipped and reported, never
  forced; a failed year is compensated and the cascade continues.
- CorrectOpeningBalanceDialog offers the cascade as a default-checked
  checkbox when later years have their own IB verifikat, and when the
  current year is blocked it points at the earliest open year's IB
  verifikat instead of dead-ending.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_012Jn6sxPE3zMfpM4CQ24jGY

* fix(bookkeeping): atomic cascade replacement + review findings for PR #2076

- Cascade now books each later year through replaceOpeningBalanceEntry
  (one RPC transaction: storno + corrected voucher + pointer swap, CAS
  on the expected old entry), removing the create/reverse/relink window
  that could leave a period linked to a reversed IB entry.
- Cascaded verifikat keep the original lines verbatim (descriptions and
  dimensions) and append labelled IB-rättelse adjustment lines per
  changed account instead of collapsing per-account nets.
- Year-end lookup fails closed: a query error skips the period instead
  of reading as 'no bokslut'.
- Dialog always sends the cascade flag (a cold reference cache no longer
  silently disables the default-on cascade), the success toast separates
  blocked years from failed years needing review, and the checkbox notes
  that a resultat correction may still need an omforing to 2091.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_012Jn6sxPE3zMfpM4CQ24jGY

* feat(bookkeeping): Fortnox-style inline IB correction without storno

Founder decision 2026-08-31: IB edits in open unlocked years should feel
like Fortnox (change the number, no extra verifikat) instead of always
producing a storno + rebook pair in serie A.

- Migration 20260831150000 redefines correct_entry_lines_inline to admit
  source_type 'opening_balance' with three IB guards: only the period's
  current linked IB, no posted bokslut on the period, and replacement
  lines restricted to balance-sheet accounts (class 1-2). The entry id
  never changes, so fiscal_periods.opening_balance_entry_id stays valid
  and every report reads the corrected lines automatically. Storno,
  year_end and vat_settlement stay excluded; locked/closed/lock-dated
  periods are still refused (BFL 5 kap 5 par: storno is the only track
  there).
- New POST /api/import/opening-balance/correct-inline: diff-based strike
  and replace inside the same IB verifikat, same OB_* pre-flight codes
  as the storno route, RPC rule violations surfaced verbatim as 409
  OB_INLINE_REFUSED. With cascade: true the per-account delta is
  appended as labelled IB-rattelse lines inside each later open year's
  own IB verifikat (cascade mode 'inline'): a multi-year correction
  with zero new verifikat.
- CorrectOpeningBalanceDialog computes the row diff (untouched lines
  keep ids, descriptions and dimensions) and posts to the inline route;
  copy updated (no storno language), toast reports inline updates.
- In-app agent guidance (shared-rules) updated to describe the inline
  flow and the cascade checkbox.
- Tests: pg-real suite for the redefined RPC (IB accept, linked-IB
  guard, bokslut guard, P&L guard, structural types still refused,
  non-IB unaffected), route tests, cascade inline-mode unit tests.

The storno-based /correct route and engine paths are untouched: they
remain for the import replace flow and API compatibility.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_012Jn6sxPE3zMfpM4CQ24jGY

* fix(agent): avoid the BFL 5 kap 5 par marker string in IB guidance

The verifikation-draft period-lock gate test uses the literal
'BFL 5 kap 5 §' as a marker for locked-period-only guidance; the new IB
bullet in shared-rules carried the same string in every prompt and broke
the open-period assertion. Reference Bokföringslagen generically instead.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_012Jn6sxPE3zMfpM4CQ24jGY

* fix(bookkeeping): derive inline cascade delta from the rattelse log

Swedish-review finding on PR #2076: the cascade delta was computed from
a route-side line snapshot read before the RPC, which a concurrent edit
could theoretically desync from what the RPC actually committed. The
delta now comes from the RPC's own journal_entry_rattelse_log row
(struck_lines/added_lines snapshotted inside the RPC transaction), so
the cascade always matches the committed base correction. Also softened
the blocked-year guidance copy (declared-status is an assumption, not a
verified fact).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_012Jn6sxPE3zMfpM4CQ24jGY

* fix(bookkeeping): visible cascade failure + dimensions-aware no-op check

CodeRabbit round-2 findings on PR #2076:
- A cascade that failed to run (log fetch error, unexpected throw) was
  returned as an empty successful summary, so the dialog reported
  nothing wrong while later years stayed unverified. Both routes now
  mark it failed: true and the dialog tells the user to check later
  years' opening balances.
- The RPC's no-op guard compared account/amount/description only, so a
  dimensions-only rattelse raised 'Rattelsen andrar ingenting'. The
  comparison keys now include canonical dimensions jsonb text (fixed in
  the unmerged 20260831150000 migration).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_012Jn6sxPE3zMfpM4CQ24jGY

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-08-31 16:01:11 +02:00

406 lines
14 KiB
TypeScript

import type { SupabaseClient } from '@supabase/supabase-js'
import type { Logger } from '@/lib/logger'
import type { CreateJournalEntryLineInput } from '@/types'
import { roundOre } from '@/lib/money'
import { replaceOpeningBalanceEntry } from '@/lib/bookkeeping/engine'
import { fetchEntryLines, type EntryLinesQuery } from '@/lib/bookkeeping/entry-lines'
import {
validateOpeningBalanceLines,
type OpeningBalanceLine,
} from './execute-helpers'
/**
* Cascade an opening-balance correction to subsequent fiscal years.
*
* Fortnox/SIE-migrated companies get one IB verifikat per imported year, each
* linked via fiscal_periods.opening_balance_entry_id. Correcting one year's IB
* therefore leaves every later year's linked IB verifikat carrying the stale
* figures. This module applies the same per-account delta (corrected minus
* original) to each subsequent period's IB the BFL-compliant way, via the
* atomic replaceOpeningBalanceEntry engine primitive (one DB transaction owns
* the storno, the corrected voucher, and the period pointer swap, with a CAS
* on the expected old entry id), so a failure leaves the period untouched.
*
* The corrected verifikat keeps the original lines verbatim (descriptions and
* dimensions included) and appends one adjustment line per changed account,
* so years the user never opened stay reviewable line by line.
*
* Periods that cannot be touched (closed, locked, behind the company lock
* date, or with a posted bokslut on top) are skipped and reported, never
* forced: the DB triggers enforcing those states are legally required.
*/
/** Net per-account change of a correction: (new debit-credit) minus (old debit-credit). */
export type AccountDeltas = Map<string, number>
/** An existing IB line with the fields the rebooked verifikat must preserve. */
export interface CascadeSourceLine extends OpeningBalanceLine {
line_description: string | null
dimensions: Record<string, string> | null
}
export interface CascadeCorrectedPeriod {
fiscal_period_id: string
period_name: string | null
journal_entry_id: string
/** Storno mode: the replaced entry. Inline mode: null (same verifikat edited in place). */
reversed_entry_id: string | null
}
export type CascadeSkipReason =
| 'closed'
| 'locked'
| 'lock_date'
| 'year_end'
| 'no_opening_balance'
| 'validation_failed'
| 'correction_failed'
export interface CascadeSkippedPeriod {
fiscal_period_id: string
period_name: string | null
reason: CascadeSkipReason
}
export interface CascadeResult {
corrected: CascadeCorrectedPeriod[]
skipped: CascadeSkippedPeriod[]
/**
* Set by the ROUTES when the cascade itself blew up before/while running
* (log fetch failed, unexpected throw): the base correction stands, no
* later year was verified, and the client must tell the user to check.
*/
failed?: boolean
}
/**
* Per-account net deltas between the original IB lines and the corrected
* lines. Accounts whose net balance did not change are omitted, so an empty
* map means "nothing to cascade".
*/
export function computeAccountDeltas(
oldLines: OpeningBalanceLine[],
newLines: OpeningBalanceLine[],
): AccountDeltas {
const nets = new Map<string, { oldNet: number; newNet: number }>()
for (const line of oldLines) {
const slot = nets.get(line.account_number) ?? { oldNet: 0, newNet: 0 }
slot.oldNet = roundOre(slot.oldNet + (line.debit_amount - line.credit_amount))
nets.set(line.account_number, slot)
}
for (const line of newLines) {
const slot = nets.get(line.account_number) ?? { oldNet: 0, newNet: 0 }
slot.newNet = roundOre(slot.newNet + (line.debit_amount - line.credit_amount))
nets.set(line.account_number, slot)
}
const deltas: AccountDeltas = new Map()
for (const [account, { oldNet, newNet }] of nets) {
const delta = roundOre(newNet - oldNet)
if (Math.abs(delta) >= 0.01) deltas.set(account, delta)
}
return deltas
}
/**
* Build the corrected line set for a subsequent period: the existing lines
* verbatim (keeping description and dimensions), plus one labelled adjustment
* line per delta account. Both the existing entry and the delta set balance
* (deltas come from two balanced entries), so the result balances too.
*/
export function buildCascadedLines(
existingLines: CascadeSourceLine[],
deltas: AccountDeltas,
): CreateJournalEntryLineInput[] {
const kept: CreateJournalEntryLineInput[] = existingLines
.filter((l) => l.debit_amount > 0 || l.credit_amount > 0)
.map((l) => ({
account_number: l.account_number,
debit_amount: l.debit_amount,
credit_amount: l.credit_amount,
line_description: l.line_description ?? undefined,
dimensions: l.dimensions ?? undefined,
}))
return [...kept, ...buildAdjustmentLines(deltas)]
}
/** One labelled adjustment line per delta account, sorted; balances to zero. */
export function buildAdjustmentLines(deltas: AccountDeltas): CreateJournalEntryLineInput[] {
return [...deltas.entries()]
.sort(([a], [b]) => a.localeCompare(b))
.map(([account_number, delta]) => ({
account_number,
debit_amount: delta > 0 ? delta : 0,
credit_amount: delta < 0 ? roundOre(-delta) : 0,
line_description: `IB-rättelse ${account_number}`,
}))
}
/** Fetch an entry's lines with the fields a cascaded rebook must preserve. */
export async function fetchEntryOpeningBalanceLines(
supabase: SupabaseClient,
companyId: string,
entryId: string,
): Promise<CascadeSourceLine[]> {
// Two-step entry-lines fetch: verifies company_id ownership on the entry
// side (defense in depth alongside RLS) and paginates. Same pattern as
// lib/reports/opening-balances.ts.
const rows = await fetchEntryLines<{
id: string
account_number: string
debit_amount: number | string
credit_amount: number | string
line_description: string | null
dimensions: Record<string, string> | null
}>({
supabase,
lineColumns: 'id, account_number, debit_amount, credit_amount, line_description, dimensions',
filterEntries: (q: EntryLinesQuery) => q.eq('id', entryId).eq('company_id', companyId),
attachEntriesAs: null,
})
return rows.map((r) => ({
account_number: r.account_number,
debit_amount: Number(r.debit_amount) || 0,
credit_amount: Number(r.credit_amount) || 0,
line_description: r.line_description ?? null,
dimensions: r.dimensions ?? null,
}))
}
interface SubsequentPeriodRow {
id: string
name: string | null
period_start: string
is_closed: boolean
locked_at: string | null
opening_balance_entry_id: string | null
opening_balance_entry: {
voucher_series: string | null
voucher_number: number | null
} | null
}
export interface CascadeOptions {
/** period_start of the period whose IB was just corrected. */
basePeriodStart: string
/** Per-account net deltas from the base correction. */
deltas: AccountDeltas
/** company_settings.bookkeeping_locked_through, already fetched by the caller. */
lockDate: string | null
/**
* How each later year's IB is corrected:
* - 'storno' (default): atomic replaceOpeningBalanceEntry (storno + rebook
* + pointer swap), used by the storno-based /correct route.
* - 'inline': append the labelled adjustment lines inside the SAME
* verifikat via correct_entry_lines_inline (BFL 5 kap 5 § track 2): no
* new verifikat at all. Used by the /correct-inline route.
*/
mode?: 'storno' | 'inline'
log: Logger
}
/**
* Replace each subsequent period's IB with the deltas applied, one atomic
* engine replacement per period. Each period is independent: a failure is
* reported as skipped (the RPC transaction leaves that period untouched) and
* the cascade continues with the next year.
*/
export async function cascadeOpeningBalanceCorrection(
supabase: SupabaseClient,
companyId: string,
userId: string,
options: CascadeOptions,
): Promise<CascadeResult> {
const { basePeriodStart, deltas, lockDate, log } = options
const mode = options.mode ?? 'storno'
const result: CascadeResult = { corrected: [], skipped: [] }
if (deltas.size === 0) return result
const { data: periods, error: periodsError } = await supabase
.from('fiscal_periods')
.select(
'id, name, period_start, is_closed, locked_at, opening_balance_entry_id, opening_balance_entry:journal_entries!opening_balance_entry_id(voucher_series, voucher_number)',
)
.eq('company_id', companyId)
.gt('period_start', basePeriodStart)
.order('period_start', { ascending: true })
if (periodsError) {
// The base correction already succeeded; surface the cascade as fully
// skipped rather than failing the request.
log.error('opening balance cascade: could not list subsequent periods', {
audit: true,
event: 'opening_balance.cascade_list_failed',
companyId,
reason: periodsError.message,
})
return result
}
for (const period of (periods ?? []) as unknown as SubsequentPeriodRow[]) {
const skip = (reason: CascadeSkipReason) => {
result.skipped.push({
fiscal_period_id: period.id,
period_name: period.name,
reason,
})
}
const auditFailure = (fields: Record<string, unknown>) => {
log.error('audit: opening balance cascade correction failed', {
audit: true,
event: 'opening_balance.cascade_period_failed',
companyId,
userId,
fiscalPeriodId: period.id,
oldEntryId: period.opening_balance_entry_id,
...fields,
})
}
if (!period.opening_balance_entry_id) {
// No linked IB verifikat: reports fall back to computing prior balances,
// which already reflect the base correction. Reported for transparency.
skip('no_opening_balance')
continue
}
if (period.is_closed) {
skip('closed')
continue
}
if (period.locked_at) {
skip('locked')
continue
}
if (lockDate && period.period_start <= lockDate) {
skip('lock_date')
continue
}
// Fail CLOSED: a failed lookup must not read as "no bokslut", or the
// cascade would rewrite the IB of a period with a posted year-end.
const { count: yearEndCount, error: yearEndError } = await supabase
.from('journal_entries')
.select('id', { count: 'exact', head: true })
.eq('company_id', companyId)
.eq('fiscal_period_id', period.id)
.eq('source_type', 'year_end')
.eq('status', 'posted')
if (yearEndError) {
auditFailure({ phase: 'year_end_check_failed', reason: yearEndError.message })
skip('correction_failed')
continue
}
if ((yearEndCount ?? 0) > 0) {
skip('year_end')
continue
}
const oldEntryId = period.opening_balance_entry_id
if (mode === 'inline') {
// Append the labelled adjustment lines inside the SAME verifikat: no
// storno, no new verifikat. The RPC transaction enforces the whole
// envelope (posted, current linked IB, no bokslut, class 1-2, balance
// to the öre, rättelse log) and rolls the period back on any failure.
const { error: inlineError } = await supabase.rpc('correct_entry_lines_inline', {
p_company_id: companyId,
p_entry_id: oldEntryId,
p_strike_line_ids: [],
p_new_lines: buildAdjustmentLines(deltas).map((l) => ({
account_number: l.account_number,
debit_amount: l.debit_amount,
credit_amount: l.credit_amount,
line_description: l.line_description ?? null,
dimensions: {},
})),
p_user_id: userId,
})
if (inlineError) {
auditFailure({ phase: 'inline_rattelse_failed', reason: inlineError.message })
skip('correction_failed')
continue
}
result.corrected.push({
fiscal_period_id: period.id,
period_name: period.name,
journal_entry_id: oldEntryId,
reversed_entry_id: null,
})
continue
}
let lines: CreateJournalEntryLineInput[]
try {
const existingLines = await fetchEntryOpeningBalanceLines(supabase, companyId, oldEntryId)
lines = buildCascadedLines(existingLines, deltas)
} catch (err) {
auditFailure({
phase: 'line_fetch_failed',
reason: err instanceof Error ? err.message : 'unknown',
})
skip('correction_failed')
continue
}
const validation = validateOpeningBalanceLines(
lines.map((l) => ({
account_number: l.account_number,
debit_amount: l.debit_amount,
credit_amount: l.credit_amount,
})),
)
if (!validation.ok) {
skip('validation_failed')
continue
}
// BFL 5 kap 5§: reference the verifikat being rättat, same convention as
// the base correction.
const voucherLabel =
period.opening_balance_entry?.voucher_series && period.opening_balance_entry?.voucher_number
? `${period.opening_balance_entry.voucher_series}${period.opening_balance_entry.voucher_number}`
: null
const description = voucherLabel
? `Ingående balanser (korrigerade, rättelse av ${voucherLabel})`
: 'Ingående balanser (korrigerade)'
// One RPC transaction: storno the old IB, commit the corrected one, swap
// fiscal_periods.opening_balance_entry_id, CAS-guarded on oldEntryId. Any
// failure (including a period locked between our pre-check and the write)
// rolls the whole period back: no compensation pass, no half states.
try {
const replacement = await replaceOpeningBalanceEntry(supabase, companyId, userId, oldEntryId, {
fiscal_period_id: period.id,
entry_date: period.period_start,
description,
source_type: 'opening_balance',
voucher_series: 'A',
lines,
})
result.corrected.push({
fiscal_period_id: period.id,
period_name: period.name,
journal_entry_id: replacement.newEntryId,
reversed_entry_id: oldEntryId,
})
} catch (err) {
auditFailure({
phase: 'replacement_failed',
reason: err instanceof Error ? err.message : 'unknown',
})
skip('correction_failed')
}
}
return result
}