accounted/packs/README.md

Konteringspaket

Reusable bookkeeping patterns, as data. One YAML file per pattern.

These are the templates a user picks in the app when booking something common: representation, EU-handel, periodiseringsfond, löneutbetalning. They used to be rows frozen inside a database migration. They are files now, so correcting one is a one-line edit and a green CI run instead of a new migration.

Anatomy

meta:
  slug: representation-avdragsgill-25-moms   # filename must match, this is the public key
  order: 13                                  # display order, unique across the catalogue
  name: 'Representation (avdragsgill, 25% moms)'
  category: representation                   # eu_trade | tax_account | private_transfer |
                                             # salary | representation | year_end | vat |
                                             # financial | other
  entity_type: all                           # all | enskild_firma | aktiebolag
  description: >-
    Extern representation med avdragsgill moms. Max 300 kr/person exkl. moms.
lines:
  - account: '6072'                          # BAS account, ALWAYS quoted (it is a string)
    label: 'Representation avdragsgill'
    side: debit
    type: business
    ratio: 0.8
  - account: '2641'
    label: 'Ingående moms'
    side: debit
    type: vat
    vat_rate: 0.25
  - account: '1930'
    label: 'Företagskonto'
    side: credit
    type: settlement
    ratio: 1.0

The three line types

The user types one total amount. The type decides how each line's amount is derived from it (applyTemplate() in lib/bookkeeping/template-library.ts):

Type	Amount	Carries
vat	total * vat_rate / (1 + vat_rate)	vat_rate, never ratio
business	total * ratio	ratio, never vat_rate
settlement	total * ratio	ratio, never vat_rate

settlement is the money leg (the bank account, the reskontra). business is the cost or revenue. Putting a ratio on a vat line silently computes the wrong amount, so the schema rejects it rather than trusting you to remember.

Rules the CI gate enforces

Run npm run validate:packs before pushing. It checks:

1. The schema, including the vat_rate / ratio split above.
2. Filename equals meta.slug.
3. meta.slug and meta.order are unique across the catalogue.
4. Every account exists in the BAS 2026 chart. A pack may only reference standard accounts, because a non-standard one cannot be seeded into a company's chart and the template will fail to apply.
5. The pack balances at five probe amounts, applied through the real applyTemplate(). Debits must equal credits or the verifikat cannot post.
6. Both a debit and a credit line are present.

Account numbers are strings

account: '1930', never account: 1930. YAML would read the unquoted form as a number, and a BAS account is an identifier, not a quantity. The schema rejects it, but quote it anyway so the file reads correctly.

Swedish stays Swedish

name, description and legal_note are user-facing Swedish and are not translated, in either locale. They are statutory content, per .claude/rules/i18n.md.

Known-broken templates

Four packs ported out of the original migration have pre-existing problems (an unbalanced salary template, and accounts that no longer exist in BAS 2026). They are listed in KNOWN_BROKEN in scripts/validate-packs.ts with the reason for each. They are quarantined, not accepted: the list may only shrink, and fixing one means deleting its entry. Each needs a Swedish accounting decision rather than a code change, which is why they were not fixed during the port.

Adding a pack

1. Copy the closest existing file, rename it to your slug.
2. Set meta.order to one past the current highest.
3. Run npm run validate:packs.
4. New user-facing strings go in the YAML, not in messages/*.json: a pack carries its own Swedish.