Mattsson
6782da3e9e
Add an automatic excess-depreciation calculator for machinery and equipment under IL 18 kap: 30-rule and 20-rule residuals (fiscal-period aware for short and long years), ledger vs asset-register reconciliation, fail-closed blocking states, and a signed proposal that books via the dispositions flow (8853/2153). Releases of an over-target reserve are mandatory and not overridable; increases are optional and capped server-side. Fixes #323 Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
90 lines
3.2 KiB
TypeScript
90 lines
3.2 KiB
TypeScript
import type { CreateJournalEntryLineInput } from '@/types'
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export type DispositionKind =
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| 'bolagsskatt'
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| 'periodiseringsfond_avsattning'
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| 'periodiseringsfond_ateforing'
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| 'overavskrivningar'
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| 'sarskild_loneskatt'
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| 'uppskjuten_skatt'
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/**
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* Common shape every bokslut-disposition calculator returns. The wizard renders
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* one card per proposal; the API endpoint accepts a list of `{ kind, accept,
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* overrideAmount? }` from the user and posts the matching entries.
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*/
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export interface ProposedDisposition {
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kind: DispositionKind
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/** Short Swedish label for UI cards (e.g. "Bolagsskatt 20,6 %"). */
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label: string
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/** One-sentence Swedish explanation of what the entry does. */
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description: string
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/** SEK amount displayed in the card header. Always a positive number. */
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amount: number
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/** Signed posting amount when direction matters while `amount` remains a
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* positive display value. Used by over-depreciation releases. */
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signedAmount?: number
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/** Final voucher lines if the user accepts. Already balanced. */
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lines: CreateJournalEntryLineInput[]
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/** Soft warnings the UI surfaces beside the card (e.g. forced p-fond reversal,
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* rate cap reached). Not blockers. */
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warnings: string[]
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/** Calculator-specific breakdown the UI can render in an "Visa beräkning"
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* panel. Free-form so each calculator can show its own details. */
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computation?: Record<string, unknown>
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/** True if this proposal cannot be skipped: e.g. periodiseringsfond from
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* tax year N-6 that must be reversed. UI disables the skip control. */
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required?: boolean
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}
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export type TaxAdjustmentType = 'non_deductible_expense' | 'non_taxable_income'
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export type TaxAdjustmentSource = 'detected' | 'manual'
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export interface TaxAdjustmentItem {
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sourceKey: string
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source: TaxAdjustmentSource
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adjustmentType: TaxAdjustmentType
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description: string
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accountNumber: string | null
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amount: number
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included: boolean
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}
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export interface TaxAdjustmentSnapshot {
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items: TaxAdjustmentItem[]
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nonDeductibleExpenses: number
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nonTaxableIncome: number
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}
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export interface CompletedDisposition {
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kind: DispositionKind
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label: string
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amount: number
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status: 'booked' | 'needs_correction'
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warnings: string[]
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}
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/**
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* Snapshot of all proposed dispositions for a fiscal period, returned by the
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* dispositions API. Order is the suggested user-flow order: p-fond återföring
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* (mandatory) → överavskrivningar → p-fond avsättning → SLP → bolagsskatt.
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* The wizard renders them in that order so each step's effect is visible to
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* the next one (bolagsskatt comes last because it depends on everything else).
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*/
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export interface DispositionsProposal {
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entityType: 'aktiebolag' | 'enskild_firma' | 'handelsbolag' | 'kommanditbolag' | 'ekonomisk_forening'
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fiscalPeriod: {
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id: string
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name: string
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period_start: string
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period_end: string
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}
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/** Result before any new dispositions, from the income statement (positive = profit). */
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netResultBefore: number
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proposals: ProposedDisposition[]
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taxAdjustments?: TaxAdjustmentSnapshot
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completedDispositions?: CompletedDisposition[]
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/** Non-blocking calculation warnings surfaced in the statutory wizard. */
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warnings?: string[]
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}
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