Jakob Wennberg
40ce34b984
* fix(reports): route 77xx nedskrivningar to the anläggningstillgångar RR line per BAS kopplingstabell The whole 7700-7799 block was mapped to "Nedskrivningar av omsättningstillgångar utöver normala nedskrivningar" in both the K2 årsredovisning mapper (preview + filed iXBRL) and the INK2R engine. Per the official BAS kopplingstabell (INK2R 3.9/3.10), only 774x and 779x belong there; 7700-7739 and 7750-7789 (nedskrivningar of anläggningstillgångar and their återföringar) belong on "Av- och nedskrivningar av materiella och immateriella anläggningstillgångar" together with 78xx. Totals were unaffected; the line split was wrong for four BAS account groups. Reported via gnubok_feedback 2026-07-07 (K2 side). The stale swedish-sru-filing reference row carried the same error and is corrected to match. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * chore(skills): regenerate atom-body seed for the corrected sru-codes reference Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
406 lines
16 KiB
TypeScript
406 lines
16 KiB
TypeScript
import { describe, it, expect } from 'vitest'
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import { INK2R_ACCOUNT_MAPPINGS, isAccountInMapping, checkBalanceWarning } from '../ink2-engine'
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import type { INK2RSRUCode } from '../types'
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import {
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SIGN_RECLASSIFICATION_RULES,
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type SignReclassificationId,
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} from '@/lib/reports/sign-reclassification'
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/**
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* Helper to find which SRU code an account maps to
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*/
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function findSRUCodeForAccount(accountNumber: string): INK2RSRUCode | null {
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for (const mapping of INK2R_ACCOUNT_MAPPINGS) {
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if (isAccountInMapping(accountNumber, mapping)) {
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return mapping.sruCode
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}
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}
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return null
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}
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describe('INK2R Account Mappings', () => {
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describe('completeness', () => {
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it('has mappings covering all INK2R balance sheet and income statement fields', () => {
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// 26 asset + 21 equity/liability + 20 income statement = 67 mappings
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expect(INK2R_ACCOUNT_MAPPINGS.length).toBeGreaterThanOrEqual(60)
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})
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it('covers all expected SRU codes', () => {
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const codes = new Set(INK2R_ACCOUNT_MAPPINGS.map(m => m.sruCode))
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// Balance sheet asset codes
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for (const code of ['7201', '7202', '7214', '7215', '7216', '7217', '7281']) {
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expect(codes.has(code as INK2RSRUCode)).toBe(true)
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}
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// Equity/liability codes
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for (const code of ['7301', '7302', '7321', '7322', '7365', '7368', '7370']) {
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expect(codes.has(code as INK2RSRUCode)).toBe(true)
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}
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// Income statement codes
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for (const code of ['7410', '7513', '7514', '7515', '7522', '7528']) {
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expect(codes.has(code as INK2RSRUCode)).toBe(true)
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}
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})
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})
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describe('Balance sheet - Assets (per bas.se/kontoplaner/sru/)', () => {
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it('1010-1079, 1090-1099 -> 7201 (Immateriella AT excl. förskott)', () => {
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expect(findSRUCodeForAccount('1010')).toBe('7201')
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expect(findSRUCodeForAccount('1050')).toBe('7201')
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expect(findSRUCodeForAccount('1079')).toBe('7201')
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expect(findSRUCodeForAccount('1090')).toBe('7201')
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expect(findSRUCodeForAccount('1099')).toBe('7201')
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})
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it('1080-1089 -> 7202 (Förskott immateriella)', () => {
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expect(findSRUCodeForAccount('1080')).toBe('7202')
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expect(findSRUCodeForAccount('1089')).toBe('7202')
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})
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it('1100-1119, 1130-1179, 1190-1199 -> 7214 (Byggnader och mark)', () => {
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expect(findSRUCodeForAccount('1100')).toBe('7214')
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expect(findSRUCodeForAccount('1110')).toBe('7214')
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expect(findSRUCodeForAccount('1130')).toBe('7214')
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expect(findSRUCodeForAccount('1190')).toBe('7214')
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})
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it('1120-1129 -> 7216 (Förbättringsutgifter annans fastighet)', () => {
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expect(findSRUCodeForAccount('1120')).toBe('7216')
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expect(findSRUCodeForAccount('1129')).toBe('7216')
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})
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it('1180-1189 -> 7217 (Pågående nyanläggningar)', () => {
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expect(findSRUCodeForAccount('1180')).toBe('7217')
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expect(findSRUCodeForAccount('1189')).toBe('7217')
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})
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it('1200-1299 -> 7215 (Maskiner och inventarier)', () => {
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expect(findSRUCodeForAccount('1200')).toBe('7215')
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expect(findSRUCodeForAccount('1250')).toBe('7215')
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expect(findSRUCodeForAccount('1299')).toBe('7215')
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})
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it('1500-1519 -> 7251 (Kundfordringar)', () => {
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expect(findSRUCodeForAccount('1500')).toBe('7251')
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expect(findSRUCodeForAccount('1510')).toBe('7251')
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expect(findSRUCodeForAccount('1519')).toBe('7251')
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})
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it('1520-1559 -> 7261 (Övriga fordringar, not 7251)', () => {
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expect(findSRUCodeForAccount('1520')).toBe('7261')
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expect(findSRUCodeForAccount('1550')).toBe('7261')
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})
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it('1700-1799 -> 7263 (Förutbetalda kostnader)', () => {
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expect(findSRUCodeForAccount('1700')).toBe('7263')
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expect(findSRUCodeForAccount('1790')).toBe('7263')
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})
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it('1900-1999 -> 7281 (Kassa och bank)', () => {
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expect(findSRUCodeForAccount('1900')).toBe('7281')
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expect(findSRUCodeForAccount('1930')).toBe('7281')
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expect(findSRUCodeForAccount('1999')).toBe('7281')
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})
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})
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describe('Balance sheet - Equity & Liabilities', () => {
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it('2010-2089 -> 7301 (Bundet EK)', () => {
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expect(findSRUCodeForAccount('2010')).toBe('7301')
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expect(findSRUCodeForAccount('2081')).toBe('7301')
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expect(findSRUCodeForAccount('2089')).toBe('7301')
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})
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it('2090-2099 -> 7302 (Fritt EK)', () => {
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expect(findSRUCodeForAccount('2090')).toBe('7302')
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expect(findSRUCodeForAccount('2099')).toBe('7302')
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})
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it('2110-2129 -> 7321 (Periodiseringsfonder)', () => {
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expect(findSRUCodeForAccount('2110')).toBe('7321')
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expect(findSRUCodeForAccount('2120')).toBe('7321')
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})
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it('2150-2159 -> 7322 (Ackumulerade överavskrivningar)', () => {
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expect(findSRUCodeForAccount('2150')).toBe('7322')
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expect(findSRUCodeForAccount('2159')).toBe('7322')
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})
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it('2440-2449 -> 7365 (Leverantörsskulder)', () => {
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expect(findSRUCodeForAccount('2440')).toBe('7365')
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expect(findSRUCodeForAccount('2449')).toBe('7365')
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})
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it('2500-2599 -> 7368 (Skatteskulder)', () => {
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expect(findSRUCodeForAccount('2500')).toBe('7368')
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expect(findSRUCodeForAccount('2510')).toBe('7368')
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})
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it('2600-2799 -> 7369 (Övriga skulder kortfristiga, e.g. moms)', () => {
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expect(findSRUCodeForAccount('2611')).toBe('7369')
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expect(findSRUCodeForAccount('2710')).toBe('7369')
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})
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it('2900-2999 -> 7370 (Upplupna kostnader)', () => {
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expect(findSRUCodeForAccount('2900')).toBe('7370')
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expect(findSRUCodeForAccount('2999')).toBe('7370')
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})
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})
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describe('Income statement (per bas.se: CRITICAL: 5000-6999 ALL → 7513)', () => {
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it('3000-3799 -> 7410 (Nettoomsättning)', () => {
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expect(findSRUCodeForAccount('3000')).toBe('7410')
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expect(findSRUCodeForAccount('3001')).toBe('7410')
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expect(findSRUCodeForAccount('3100')).toBe('7410')
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expect(findSRUCodeForAccount('3799')).toBe('7410')
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})
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it('3900-3999 -> 7413 (Övriga rörelseintäkter)', () => {
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expect(findSRUCodeForAccount('3900')).toBe('7413')
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expect(findSRUCodeForAccount('3999')).toBe('7413')
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})
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it('4000-4499 -> 7511 (Råvaror)', () => {
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expect(findSRUCodeForAccount('4000')).toBe('7511')
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expect(findSRUCodeForAccount('4010')).toBe('7511')
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expect(findSRUCodeForAccount('4499')).toBe('7511')
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})
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it('4600-4699 -> 7512 (Handelsvaror)', () => {
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expect(findSRUCodeForAccount('4600')).toBe('7512')
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expect(findSRUCodeForAccount('4699')).toBe('7512')
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})
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it('5000-6999 ALL -> 7513 (Övriga externa kostnader)', () => {
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expect(findSRUCodeForAccount('5000')).toBe('7513')
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expect(findSRUCodeForAccount('5460')).toBe('7513')
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expect(findSRUCodeForAccount('6200')).toBe('7513')
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expect(findSRUCodeForAccount('6999')).toBe('7513')
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})
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it('7000-7699 -> 7514 (Personalkostnader)', () => {
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expect(findSRUCodeForAccount('7000')).toBe('7514')
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expect(findSRUCodeForAccount('7210')).toBe('7514')
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expect(findSRUCodeForAccount('7699')).toBe('7514')
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})
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it('7800-7899 -> 7515 (Avskrivningar)', () => {
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expect(findSRUCodeForAccount('7800')).toBe('7515')
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expect(findSRUCodeForAccount('7820')).toBe('7515')
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expect(findSRUCodeForAccount('7899')).toBe('7515')
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})
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it('7700-7739, 7750-7789 -> 7515 (nedskrivningar AT + återföringar)', () => {
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expect(findSRUCodeForAccount('7700')).toBe('7515')
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expect(findSRUCodeForAccount('7710')).toBe('7515')
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expect(findSRUCodeForAccount('7733')).toBe('7515')
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expect(findSRUCodeForAccount('7750')).toBe('7515')
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expect(findSRUCodeForAccount('7770')).toBe('7515')
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expect(findSRUCodeForAccount('7789')).toBe('7515')
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})
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it('7740-7749, 7790-7799 -> 7516 (Nedskrivningar OT)', () => {
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expect(findSRUCodeForAccount('7740')).toBe('7516')
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expect(findSRUCodeForAccount('7749')).toBe('7516')
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expect(findSRUCodeForAccount('7790')).toBe('7516')
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expect(findSRUCodeForAccount('7799')).toBe('7516')
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})
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it('7900-7999 -> 7517 (Övriga rörelsekostnader)', () => {
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expect(findSRUCodeForAccount('7900')).toBe('7517')
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expect(findSRUCodeForAccount('7999')).toBe('7517')
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})
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it('8300-8399 -> 7417 (Ränteintäkter)', () => {
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expect(findSRUCodeForAccount('8300')).toBe('7417')
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expect(findSRUCodeForAccount('8310')).toBe('7417')
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})
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it('8400-8499 -> 7522 (Räntekostnader)', () => {
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expect(findSRUCodeForAccount('8400')).toBe('7522')
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expect(findSRUCodeForAccount('8499')).toBe('7522')
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})
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it('8900-8989 -> 7528 (Skatt)', () => {
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expect(findSRUCodeForAccount('8900')).toBe('7528')
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expect(findSRUCodeForAccount('8910')).toBe('7528')
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})
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describe('bokslutsdispositioner (BAS 2020-aligned)', () => {
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// These mappings were corrected when the Phase 2 bokslut calculators
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// landed: the previous ranges (8810/8830/8840) targeted accounts that
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// BAS doesn't seed. Locking the corrected mapping prevents regression.
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it('8811 -> 7525 (Avsättning till periodiseringsfond)', () => {
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expect(findSRUCodeForAccount('8811')).toBe('7525')
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})
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it('8819 -> 7420 (Återföring av periodiseringsfond)', () => {
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expect(findSRUCodeForAccount('8819')).toBe('7420')
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})
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it('8820 -> 7419 (Mottagna koncernbidrag)', () => {
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expect(findSRUCodeForAccount('8820')).toBe('7419')
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})
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it('8830 -> 7524 (Lämnade koncernbidrag)', () => {
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expect(findSRUCodeForAccount('8830')).toBe('7524')
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})
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it('8850-8859 -> 7421 (Förändring av överavskrivningar)', () => {
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expect(findSRUCodeForAccount('8850')).toBe('7421')
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expect(findSRUCodeForAccount('8853')).toBe('7421') // M&I sub-cat
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expect(findSRUCodeForAccount('8859')).toBe('7421')
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})
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it('8840 + 8860-8899 -> 7422 (Övriga bokslutsdispositioner)', () => {
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expect(findSRUCodeForAccount('8840')).toBe('7422')
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expect(findSRUCodeForAccount('8860')).toBe('7422')
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expect(findSRUCodeForAccount('8899')).toBe('7422')
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})
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})
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})
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describe('no overlap between mappings', () => {
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it('representative boundary accounts match exactly one mapping', () => {
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const testAccounts = [
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'1079', '1080', // 7201/7202 boundary
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'1089', '1090', // 7202/7201 boundary
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'1099', '1100', // 7201/7214 boundary
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'1119', '1120', // 7214/7216 boundary
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'1129', '1130', // 7216/7214 boundary
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'1199', '1200', // 7214/7215 boundary
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'1299', '1311', // 7215/7230 boundary
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'1519', '1520', // 7251/7261 boundary
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'1559', '1560', // 7261/7252 boundary
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'1930', '1999', // 7281 bank accounts
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'2089', '2090', // 7301/7302 boundary
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'2099', '2110', // 7302/7321 boundary
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'2439', '2440', // 7361/7365 boundary
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'2449', '2450', // 7365/7363 boundary
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'2499', '2500', // 7369/7368 boundary
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'2599', '2600', // 7368/7369 boundary
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'2899', '2900', // 7369/7370 boundary
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'3799', '3800', // 7410/7412 boundary
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'3899', '3900', // 7412/7413 boundary
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'3999', '4000', // 7413/7511 boundary
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'4499', '4600', // 7511/7512 boundary (4500-4599 unmapped)
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'5000', '6999', // 7513 (övriga externa)
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'7699', '7700', // 7514/7516 boundary
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'7799', '7800', // 7516/7515 boundary
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'7899', '7900', // 7515/7517 boundary
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'8399', '8400', // 7417/7522 boundary
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]
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for (const account of testAccounts) {
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let matchCount = 0
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for (const mapping of INK2R_ACCOUNT_MAPPINGS) {
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if (isAccountInMapping(account, mapping)) {
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matchCount++
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}
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}
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expect(matchCount, `Account ${account} should match exactly one mapping, got ${matchCount}`).toBe(1)
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}
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})
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})
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describe('section assignments', () => {
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it('all asset mappings have section "assets"', () => {
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const assetMappings = INK2R_ACCOUNT_MAPPINGS.filter(m => m.section === 'assets')
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expect(assetMappings.length).toBe(26)
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for (const m of assetMappings) {
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expect(m.normalBalance).toBe('debit')
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}
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})
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it('all equity/liability mappings have section "equity_liabilities"', () => {
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const eqMappings = INK2R_ACCOUNT_MAPPINGS.filter(m => m.section === 'equity_liabilities')
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expect(eqMappings.length).toBe(24)
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for (const m of eqMappings) {
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expect(m.normalBalance).toBe('credit')
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}
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})
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it('income statement mappings have correct normal balance types', () => {
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const isMappings = INK2R_ACCOUNT_MAPPINGS.filter(m => m.section === 'income_statement')
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expect(isMappings.length).toBeGreaterThanOrEqual(20)
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// Revenue accounts are credit-normal
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const revenue = isMappings.find(m => m.sruCode === '7410')
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expect(revenue?.normalBalance).toBe('credit')
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// Cost accounts are debit-normal
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const costs = isMappings.find(m => m.sruCode === '7513')
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expect(costs?.normalBalance).toBe('debit')
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// Net items
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const net = isMappings.find(m => m.sruCode === '7414')
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expect(net?.normalBalance).toBe('net')
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})
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})
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})
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describe('checkBalanceWarning', () => {
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it('returns null when perfectly balanced', () => {
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expect(checkBalanceWarning(100000, 100000)).toBeNull()
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})
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it('returns null for 1 kr difference (within rounding tolerance)', () => {
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expect(checkBalanceWarning(100000, 100001)).toBeNull()
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expect(checkBalanceWarning(100001, 100000)).toBeNull()
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})
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it('returns null for 2 kr difference (within rounding tolerance)', () => {
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expect(checkBalanceWarning(100000, 100002)).toBeNull()
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expect(checkBalanceWarning(100002, 100000)).toBeNull()
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})
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it('returns warning for 3 kr difference (exceeds tolerance)', () => {
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expect(checkBalanceWarning(100000, 100003)).not.toBeNull()
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expect(checkBalanceWarning(100003, 100000)).not.toBeNull()
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})
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it('returns null when totals are zero', () => {
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expect(checkBalanceWarning(0, 0)).toBeNull()
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})
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it('returns null when both totals are zero (no data)', () => {
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expect(checkBalanceWarning(0, 0)).toBeNull()
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})
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it('returns warning when assets are zero but equity/liabilities exist', () => {
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expect(checkBalanceWarning(0, 5)).not.toBeNull()
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})
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it('includes amounts in warning message', () => {
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const warning = checkBalanceWarning(100000, 100005)
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expect(warning).toContain('100000')
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expect(warning).toContain('100005')
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expect(warning).toContain('5')
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})
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})
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describe('INK2R mapping table invariants', () => {
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it('declares exactly one mapping per SRU code', () => {
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// The engine indexes mappings by sruCode to re-orient reclassified
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// accounts under their new post; a duplicate would silently drop one.
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const seen = new Map<string, number>()
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for (const mapping of INK2R_ACCOUNT_MAPPINGS) {
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seen.set(mapping.sruCode, (seen.get(mapping.sruCode) ?? 0) + 1)
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}
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const duplicates = [...seen.entries()].filter(([, count]) => count > 1)
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expect(duplicates).toEqual([])
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})
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it('routes every sign-reclassification rule out of the post its range maps to', () => {
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// Pins lib/reports/sign-reclassification.ts against the mapping table: if
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// a range moves to another SRU code, the reclassification would try to
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// relocate accounts that are not in the source post.
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const expectedSource: Record<SignReclassificationId, string> = {
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tax_account_credit_to_liability: '7261',
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tax_liability_debit_to_receivable: '7368',
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vat_liability_debit_to_receivable: '7369',
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}
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for (const rule of SIGN_RECLASSIFICATION_RULES) {
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for (const range of rule.ranges) {
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|
for (const account of [range.start, range.end]) {
|
|
expect(findSRUCodeForAccount(account)).toBe(expectedSource[rule.id])
|
|
}
|
|
}
|
|
}
|
|
})
|
|
})
|