reports: income statement skips imported Stäng closings

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

5 files changed, 154 insertions, 10 deletions

diff --git a/docs/DECISIONS.md b/docs/DECISIONS.md
index a0c613b..a109bda 100644
--- a/docs/DECISIONS.md
+++ b/docs/DECISIONS.md
@@ -333,7 +333,15 @@ kept verbatim from the STATE.md they were pruned from (2026-09-21).
    statement (Kapitas 2022-2026). **Decided 2026-09-19: no importer change.**
    Locked years stay locked and the source's closings stay in the books; the
    årsredovisning export flags incomplete jämförelsetal for those years and
-   points to the previous year's annual report.
+   points to the previous year's annual report. **Amended 2026-09-22**: the
+   income statement (and therefore INK2/SRU and the TUI resultatrapport) now
+   skips the same "Stäng ..." vouchers, so a year being declared shows its
+   real figures; the balance sheet keeps them (the result sits in 2099 and
+   must not be counted twice). The source's own #IB/#UB corrections that the
+   vouchers do not reproduce (e.g. Makandra's FY 2022/2023 result transfer
+   is 17 857.63 kr short of that year's P&L) remain a data divergence: the
+   derived balance sheet is off by that amount until a correction is booked
+   in the current year.
 11. ~~SIE import only into an empty fiscal year; consider broader import.~~
     Chronological multi-year import works (CRLF, `#RAR 0`, zero rows, `#IB`
     rule handled); each year must still target an empty fiscal year. Note:
diff --git a/docs/PROTOCOL.md b/docs/PROTOCOL.md
index 081eb6a..7d7a5e2 100644
--- a/docs/PROTOCOL.md
+++ b/docs/PROTOCOL.md
@@ -451,7 +451,11 @@ linked to that voucher and each item carries that `voucher_id`.
 | `sru.export` | `fiscal_year`, `adjustments?`, `submitter?`, `assisted?`, `audited?`, `ignore_unmapped?` | `INFO.SRU` + `BLANKETTER.SRU` (ISO-8859-1, base64) |
 
 All reports are pure reads, respect locks, and return JSON rows. Amounts are
-öre. `report.general_ledger` (huvudbok) returns account blocks:
+öre. `report.income_statement` (and therefore `sru.export` and the TUI
+resultatrapport) ignores the source system's `"Stäng ..."` closing vouchers
+in imported history years, where the P&L accounts are closed straight to
+2099 and would otherwise net to zero; the K2 report uses the same rule.
+`report.general_ledger` (huvudbok) returns account blocks:
 `{"fiscal_year","from","to","last_voucher":{...},"accounts":[{"account",
 "name","ib_ore","debit_ore","credit_ore","ub_ore","rows":[{"series",
 "number","date","description","row_description","debit_ore","credit_ore",
diff --git a/docs/STATE.md b/docs/STATE.md
index 4d448fe..19f22f6 100644
--- a/docs/STATE.md
+++ b/docs/STATE.md
@@ -14,6 +14,20 @@ unit tests and the docs consistency check.
 
 ## Resume here (2026-09-22)
 
+- **Deklaration 2025/2026 (org 2, 2026-09-22)**: the imported year is closed
+  by the source's `Stäng intäktskonton/kostnadskonton`, so the resultatrapport
+  (and the INK2/SRU derived from it) showed 0. `report.income_statement` now
+  skips those vouchers (branch `eff/imported-closings`), which gives
+  **241 817,48 kr** resultat efter skatt för 2025/2026. In the TUI the
+  "Bokfört resultat" section is absent for such years (the close goes straight
+  to 2099). Two **data drifts** to settle with the accountant before filing:
+  the imported FY 2022/2023 result transfer is **17 857,63 kr** short of that
+  year's P&L (its tax was never booked as an expense), so the derived balance
+  sheet does not balance by that amount; and 2099 is 1,07 kr off the P&L
+  result. Locked years stay locked — a correction belongs in the open year
+  (2026/2027). The owner runs Bokslutshubben → Inkomstdeklaration after the
+  daemon is redeployed with the report fix.
+
 - **Deployed**: `v0.1.64`, healthy on `nas` (Alpine runtime, static aarch64
   binaries cross-compiled on this machine — ~20 s, the host only assembles
   the image; image 33.7 MB, no `libssl3`). `v0.1.55` brought the payroll
diff --git a/src/reports.c b/src/reports.c
index 2ca7e45..0316abf 100644
--- a/src/reports.c
+++ b/src/reports.c
@@ -60,11 +60,15 @@ static yyjson_mut_val *fy_json(yyjson_mut_doc *doc, const struct fy_info *fy)
 
 /* One row per account with IB and period movements. IB is the series "IB"
    voucher(s) of this fiscal year plus all non-IB history before `from`.
-   Amounts signed: debit positive. */
+   skip_closings drops the source system's "Stäng ..." closing vouchers from
+   the period movements (imported years close the P&L accounts straight to
+   2099, so the year otherwise nets to zero); the K2 report and the SRU
+   export use the same convention. Amounts signed: debit positive. */
 static yyjson_mut_val *balance_query(yyjson_mut_doc *doc, sqlite3 *db,
                                      int64_t org_id, int64_t fy_id,
                                      const char *from, const char *to,
-                                     const char *types_filter, char **err)
+                                     const char *types_filter,
+                                     int skip_closings, char **err)
 {
     char ib_series[16];
     db_setting_copy(db, org_id, "series_ib", "IB", ib_series,
@@ -73,8 +77,10 @@ static yyjson_mut_val *balance_query(yyjson_mut_doc *doc, sqlite3 *db,
     snprintf(sql, sizeof sql,
              "SELECT a.number,a.name,a.type,"
              " COALESCE(SUM(CASE WHEN v.series <> 'IB' AND v.series <> ?5"
+             "   AND (COALESCE(v.description,'') NOT LIKE 'Stäng%%' OR ?6 = 0)"
              "   AND v.date BETWEEN ?2 AND ?3 THEN r.debit_ore END),0),"
              " COALESCE(SUM(CASE WHEN v.series <> 'IB' AND v.series <> ?5"
+             "   AND (COALESCE(v.description,'') NOT LIKE 'Stäng%%' OR ?6 = 0)"
              "   AND v.date BETWEEN ?2 AND ?3 THEN r.credit_ore END),0),"
              " COALESCE(SUM(CASE WHEN ((v.series = 'IB' OR v.series = ?5)"
              "   AND v.fiscal_year_id = ?4) OR (v.series <> 'IB'"
@@ -99,6 +105,7 @@ static yyjson_mut_val *balance_query(yyjson_mut_doc *doc, sqlite3 *db,
     sqlite3_bind_text(st, 3, to, -1, SQLITE_TRANSIENT);
     sqlite3_bind_int64(st, 4, fy_id);
     sqlite3_bind_text(st, 5, ib_series, -1, SQLITE_TRANSIENT);
+    sqlite3_bind_int(st, 6, skip_closings);
     yyjson_mut_val *arr = yyjson_mut_arr(doc);
     while (sqlite3_step(st) == SQLITE_ROW) {
         const char *number = (const char *)sqlite3_column_text(st, 0);
@@ -133,7 +140,8 @@ yyjson_mut_val *report_trial_balance(yyjson_mut_doc *doc, sqlite3 *db,
     if (!to)
         to = fy.end;
 
-    yyjson_mut_val *rows = balance_query(doc, db, org_id, fy.id, from, to, NULL, err);
+    yyjson_mut_val *rows = balance_query(doc, db, org_id, fy.id, from, to, NULL,
+                                         0, err);
     if (!rows)
         return NULL;
 
@@ -192,7 +200,7 @@ yyjson_mut_val *report_income_statement(yyjson_mut_doc *doc, sqlite3 *db,
 
     yyjson_mut_val *rows = balance_query(
         doc, db, org_id, fy.id, from, to,
-        " AND a.type IN ('revenue','expense')", err);
+        " AND a.type IN ('revenue','expense')", 1, err);
     if (!rows)
         return NULL;
 
@@ -249,7 +257,7 @@ yyjson_mut_val *report_balance_sheet(yyjson_mut_doc *doc, sqlite3 *db,
 
     yyjson_mut_val *rows = balance_query(
         doc, db, org_id, fy.id, fy.start, to,
-        " AND a.type IN ('asset','liability','equity')", err);
+        " AND a.type IN ('asset','liability','equity')", 0, err);
     if (!rows)
         return NULL;
 
@@ -285,10 +293,11 @@ yyjson_mut_val *report_balance_sheet(yyjson_mut_doc *doc, sqlite3 *db,
         yyjson_mut_arr_add_val(*target, copy);
     }
 
-    /* current year result belongs to equity */
+    /* current year result belongs to equity; the closings stay included so a
+       transferred result (2099) does not get counted twice */
     yyjson_mut_val *inc = balance_query(
         doc, db, org_id, fy.id, fy.start, to,
-        " AND a.type IN ('revenue','expense')", err);
+        " AND a.type IN ('revenue','expense')", 0, err);
     int64_t result = 0;
     if (inc) {
         size_t m = yyjson_mut_arr_size(inc);
@@ -543,7 +552,7 @@ yyjson_mut_val *report_general_ledger(yyjson_mut_doc *doc, sqlite3 *db,
     if (!to)
         to = fy.end;
     yyjson_mut_val *bal =
-        balance_query(doc, db, org_id, fy.id, from, to, NULL, err);
+        balance_query(doc, db, org_id, fy.id, from, to, NULL, 0, err);
     if (!bal)
         return NULL;
     sqlite3_stmt *rs = NULL;
diff --git a/tests/test_core.c b/tests/test_core.c
index a000ffe..1d86b2b 100644
--- a/tests/test_core.c
+++ b/tests/test_core.c
@@ -1561,6 +1561,114 @@ static void test_reports(struct tctx *t)
     yyjson_doc_free(d);
 }
 
+static void test_imported_closings(struct tctx *t)
+{
+    yyjson_doc *d;
+    int64_t org = 0;
+
+    (void)t;
+    d = call(reqf("{\"v\":1,\"id\":\"ic1\",\"cmd\":\"org.create\","
+                  "\"session\":\"%s\",\"args\":{\"name\":\"Import AB\"}}",
+                  g_session));
+    CHECK_OK(d);
+    org = jint(d, "result.id");
+    CHECK(org > 0);
+    yyjson_doc_free(d);
+
+    d = call(reqf("{\"v\":1,\"id\":\"ic2\",\"cmd\":\"voucher.post\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":{\"date\":"
+                  "\"2026-02-01\",\"description\":\"Försäljning\",\"rows\":["
+                  "{\"account\":\"1930\",\"debit_ore\":125000},"
+                  "{\"account\":\"3001\",\"credit_ore\":100000},"
+                  "{\"account\":\"2611\",\"credit_ore\":25000}]}}",
+                  g_session, (int)org));
+    CHECK_OK(d);
+    yyjson_doc_free(d);
+
+    d = call(reqf("{\"v\":1,\"id\":\"ic3\",\"cmd\":\"voucher.post\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":{\"date\":"
+                  "\"2026-02-02\",\"description\":\"Inköp\",\"rows\":["
+                  "{\"account\":\"5410\",\"debit_ore\":20000},"
+                  "{\"account\":\"2640\",\"debit_ore\":5000},"
+                  "{\"account\":\"1930\",\"credit_ore\":25000}]}}",
+                  g_session, (int)org));
+    CHECK_OK(d);
+    yyjson_doc_free(d);
+
+    /* The source system closes the P&L accounts straight to 2099; the income
+       statement must still show the year's real figures. */
+    d = call(reqf("{\"v\":1,\"id\":\"ic4\",\"cmd\":\"voucher.post\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":{\"date\":"
+                  "\"2026-04-30\",\"description\":\"Stäng intäktskonton\","
+                  "\"rows\":[{\"account\":\"3001\",\"debit_ore\":100000},"
+                  "{\"account\":\"2099\",\"credit_ore\":100000}]}}",
+                  g_session, (int)org));
+    CHECK_OK(d);
+    yyjson_doc_free(d);
+
+    d = call(reqf("{\"v\":1,\"id\":\"ic5\",\"cmd\":\"voucher.post\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":{\"date\":"
+                  "\"2026-04-30\",\"description\":\"Stäng kostnadskonton\","
+                  "\"rows\":[{\"account\":\"2099\",\"debit_ore\":20000},"
+                  "{\"account\":\"5410\",\"credit_ore\":20000}]}}",
+                  g_session, (int)org));
+    CHECK_OK(d);
+    yyjson_doc_free(d);
+
+    d = call(reqf("{\"v\":1,\"id\":\"ic6\",\"cmd\":\"report.income_statement\","
+                  "\"session\":\"%s\",\"org\":%d}",
+                  g_session, (int)org));
+    CHECK_OK(d);
+    CHECK(jint(d, "result.result_ore") == 80000);
+    CHECK(find_amount(d, "result.revenue.accounts", "account", "3001",
+                      "amount_ore") == 100000);
+    CHECK(find_amount(d, "result.expenses.accounts", "account", "5410",
+                      "amount_ore") == 20000);
+    yyjson_doc_free(d);
+
+    /* The result sits in 2099, so the balance sheet must not count it twice. */
+    d = call(reqf("{\"v\":1,\"id\":\"ic7\",\"cmd\":\"report.balance_sheet\","
+                  "\"session\":\"%s\",\"org\":%d}",
+                  g_session, (int)org));
+    CHECK_OK(d);
+    /* 2640 is chart-typed as a liability (debit balance shows negative) */
+    CHECK(jint(d, "result.assets.total_ore") == 100000);
+    CHECK(jint(d, "result.liabilities.total_ore") == 20000);
+    CHECK(jint(d, "result.equity.total_ore") == 80000);
+    CHECK(jint(d, "result.assets.total_ore") ==
+          jint(d, "result.liabilities.total_ore") +
+              jint(d, "result.equity.total_ore"));
+    CHECK(find_amount(d, "result.equity.accounts", "account", "2099",
+                      "amount_ore") == 80000);
+    yyjson_doc_free(d);
+
+    /* the declaration path: the SRU result must not be zeroed either */
+    d = call(reqf("{\"v\":1,\"id\":\"ic8\",\"cmd\":\"org.update\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":"
+                  "{\"org_nr\":\"559331-2126\",\"postal_code\":\"192 48\","
+                  "\"city\":\"Sollentuna\"}}",
+                  g_session, (int)org));
+    CHECK_OK(d);
+    yyjson_doc_free(d);
+
+    d = call(reqf("{\"v\":1,\"id\":\"ic9\",\"cmd\":\"sru.export\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":{}}",
+                  g_session, (int)org));
+    CHECK_OK(d);
+    const char *sb64 = jstr(d, "result.blanketter.content_base64");
+    unsigned char *srub = NULL;
+    size_t srul = 0;
+    CHECK(sb64 && util_b64_decode(sb64, strlen(sb64), &srub, &srul) == 0);
+    char *sru = xmalloc(srul + 1);
+    memcpy(sru, srub, srul);
+    sru[srul] = '\0';
+    free(srub);
+    CHECK(strstr(sru, "#UPPGIFT 7450 800") != NULL);
+    CHECK(strstr(sru, "#UPPGIFT 7650 800") != NULL);
+    free(sru);
+    yyjson_doc_free(d);
+}
+
 static void test_general_ledger(struct tctx *t)
 {
     yyjson_doc *d;
@@ -5494,6 +5602,7 @@ static const struct ttest TESTS[] = {
     { "vouchers", test_vouchers, "org_members" },
     { "voucher_errors", test_voucher_errors, "org_members" },
     { "reports", test_reports, "vouchers" },
+    { "imported_closings", test_imported_closings, "org_members" },
     { "general_ledger", test_general_ledger, "vouchers" },
     { "voucher_list", test_voucher_list, "vouchers" },
     { "vat_eskd", test_vat_eskd, "vouchers" },