reports, sie: carry earlier IB vouchers, restart P&L at year start

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

1 files changed, 10 insertions, 0 deletions

diff --git a/docs/STATE.md b/docs/STATE.md
index 4d448fe..29fbada 100644
--- a/docs/STATE.md
+++ b/docs/STATE.md
@@ -72,6 +72,16 @@ unit tests and the docs consistency check.
   `TUI-GUIDELINES.md`: drafts of encrypted fields (an employee's
   personnummer) and `Enter` on action rows. Spec in `TUI-GUIDELINES.md`
   "Interaction model"; decisions in `DECISIONS.md` #28.
+- **IB carry-forward (2026-09-22, branch `eff/ib-carry`, not deployed)**:
+  reports and `sie.export` now carry earlier years' `IB` vouchers into the
+  opening balance (Makandra's 2021 IB voucher held aktiekapital 2081/1940,
+  which vanished from every later year) and restart P&L accounts at each
+  fiscal-year start (they used to accumulate since 2021). SIE writes
+  `#IB`/`#UB` only for balance accounts and `#RES` only for P&L. With it,
+  Makandra's 2025/26 opening balance shows the real 17 857,63 kr gap from
+  2022/23 (result transfer short of the P&L) instead of hiding it.
+  `test_core` has `ib_carry`. Touches the same `balance_query` SQL as
+  `eff/imported-closings` — expect a small textual conflict when merging.
 - **Mail configuration**: Makandra AB (org 2) has **no** `smtp_*` settings
   in bokf, so `invoice.send` there is `SMTP_NOT_CONFIGURED` (fine if
   invoices are sent elsewhere — set them up when wanted). Mock AB (org 1)