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* fix(bookkeeping): comprehensive chart_of_accounts charset repair The 20260625120000 backfill (PR #734) only covered the 26 short-name seed accounts. Investigation found the corruption was far broader — ~4,500 rows across 858 companies — in four signatures, and verified the root cause is already closed (prod's seed_chart_of_accounts() carries correct diacritics; the corruption was prod-migration-drift, the seed fix reached prod ~2026-06-12, no companies corrupted since). Adds a tested, reusable repair core + a guarded script: - lib/bookkeeping/charset-repair.ts — pure, unit-tested resolvers: * stripped diacritics ("Utgaende moms forsaljning...") → restore from a de-accent-equal clean sibling. DIRECTIONAL guard (only acts on a fully de-accented input) so a correct name is never stripped down; unique-match only, so user-renamed accounts are never clobbered. * double-encoded UTF-8-as-CP1252 ("Företagskonto") → lossless CP1252-aware byte reversal (recovers custom names too). * CP437-as-CP1252 ("F”rmedlad", "™vriga", "V„rdef”r„ndring") → lossless CP437 letter reversal. * lost-byte U+FFFD ("p� bilar") → fill via single-char-wildcard match to a unique clean sibling (the byte is gone, so only a confident sibling wins). isClean() rejects mojibake AND mid-word CP1252 artifacts, but treats a space-padded en-dash ("Kundfordringar – delad faktura") as legitimate. - scripts/repair-chart-of-accounts-charset.ts — dry-run by default, --execute to apply; idempotent; refuses any non-prod project. Sources canonical names from the table's own clean sibling rows + BAS_REFERENCE. Applied to production (UPDATE-only, account_name is display-only): 4,499 rows across 858 companies repaired, 0 double-encoded remaining, 0 errors. 247 rows left untouched and reported — custom account names with lost bytes and no canonical (unrecoverable from the data; need the source SIE file or manual fix). 21 unit tests cover every transform with real prod fixtures, plus the two dry-run bugs caught before any write (correct→stripped direction; matching a CP437-mojibake sibling). Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * fix(scripts): avoid supabase-js generic mismatch in charset repair fetch next build's tsc rejected fetchAll(supabase: ReturnType<typeof createClient>) — the default-generic SupabaseClient type doesn't unify with the inferred createClient() return. Make fetchAll a closure over the inferred client. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * fix(scripts): add TOCTOU guard to charset repair updates Per PR review: only write when the row still holds the exact corrupted value read (.eq account_name), so a concurrent rename is skipped, not clobbered, and the script is strictly idempotent. Track skipped count. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> * refactor(charset-repair): build combining-marks regex from ASCII string Per PR review: the deaccent regex literal embedded raw U+0300–U+036F combining marks (invisible, encoding-fragile). Build it via RegExp('[\\u0300-\\u036f]') so the source is plain ASCII. Behavior-identical; 21 tests still green. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>