Files
accounted/lib/reports/continuity-check.ts
T
Jakob Wennberg d0b3f21bde feat: remove AI extensions, restructure settings, and add atomic voucher commits (#157)
Remove AI-dependent extensions (ai-chat, ai-categorization, receipt-ocr,
invoice-inbox) and their infrastructure (lib/ai/*, ai-consent, LangChain/
Anthropic/OpenAI deps) to simplify core and reduce bundle size.

Restructure monolithic settings page into dedicated sub-pages (company,
bookkeeping, invoicing, tax, banking, api, account, team, templates) with
shared layout and sidebar navigation.

Add atomic commit_journal_entry RPC so voucher number increment and status
update happen in a single transaction — prevents burned numbers on constraint
failures. Add continuity check report and voucher gap explanation tracking.

Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
2026-04-01 17:08:00 +02:00

125 lines
3.9 KiB
TypeScript

import type { SupabaseClient } from '@supabase/supabase-js'
import type { ContinuityCheckResult, ContinuityDiscrepancy } from '@/types'
import { generateTrialBalance } from './trial-balance'
import { getOpeningBalances } from './opening-balances'
/**
* Validate that a fiscal period's opening balances (IB) match the previous
* period's closing balances (UB) for all balance sheet accounts (class 1-2).
*
* Uses the same data paths as the actual reports: generateTrialBalance() for
* UB and getOpeningBalances() for IB, so a passing check proves the reports
* are consistent.
*
* Tolerance: 0.01 SEK per account — covers IEEE 754 rounding drift from
* intermediate Math.round() calls, NOT Swedish öresavrundning (abolished 2010).
*/
export async function validateBalanceContinuity(
supabase: SupabaseClient,
companyId: string,
fiscalPeriodId: string
): Promise<ContinuityCheckResult> {
// Fetch target period
const { data: period, error: periodError } = await supabase
.from('fiscal_periods')
.select('id, name, period_start, previous_period_id, opening_balance_entry_id')
.eq('id', fiscalPeriodId)
.eq('company_id', companyId)
.single()
if (periodError || !period) {
throw new Error('Fiscal period not found')
}
// First period — nothing to compare against
if (!period.previous_period_id) {
return {
valid: true,
period_name: period.name,
previous_period_name: null,
discrepancies: [],
checked_accounts: 0,
}
}
// Fetch previous period name
const { data: prevPeriod } = await supabase
.from('fiscal_periods')
.select('id, name')
.eq('id', period.previous_period_id)
.eq('company_id', companyId)
.single()
if (!prevPeriod) {
throw new Error('Previous fiscal period not found')
}
// Previous period UB: trial balance filtered to class 1-2
const { rows: trialRows } = await generateTrialBalance(
supabase,
companyId,
prevPeriod.id
)
const previousUB = new Map<string, { net: number; name: string }>()
for (const row of trialRows) {
if (row.account_class >= 1 && row.account_class <= 2) {
const net = Math.round((row.closing_debit - row.closing_credit) * 100) / 100
if (Math.abs(net) >= 0.005) {
previousUB.set(row.account_number, { net, name: row.account_name })
}
}
}
// Current period IB
const { balances: ibBalances } = await getOpeningBalances(supabase, companyId, period)
const currentIB = new Map<string, number>()
for (const [accountNumber, bal] of ibBalances) {
// Only check balance sheet accounts
const accountClass = parseInt(accountNumber[0]) || 0
if (accountClass >= 1 && accountClass <= 2) {
const net = Math.round((bal.debit - bal.credit) * 100) / 100
if (Math.abs(net) >= 0.005) {
currentIB.set(accountNumber, net)
}
}
}
// Compare all accounts from both sides
const allAccounts = new Set([...previousUB.keys(), ...currentIB.keys()])
const discrepancies: ContinuityDiscrepancy[] = []
// Get account names for IB-only accounts
const accountNames = new Map<string, string>()
for (const [num, data] of previousUB) {
accountNames.set(num, data.name)
}
for (const accountNumber of allAccounts) {
const ubNet = previousUB.get(accountNumber)?.net ?? 0
const ibNet = currentIB.get(accountNumber) ?? 0
const difference = Math.round((ubNet - ibNet) * 100) / 100
if (Math.abs(difference) > 0.01) {
discrepancies.push({
account_number: accountNumber,
account_name: accountNames.get(accountNumber) ?? `Konto ${accountNumber}`,
previous_ub_net: ubNet,
current_ib_net: ibNet,
difference,
})
}
}
discrepancies.sort((a, b) => a.account_number.localeCompare(b.account_number))
return {
valid: discrepancies.length === 0,
period_name: period.name,
previous_period_name: prevPeriod.name,
discrepancies,
checked_accounts: allAccounts.size,
}
}