Merge eff/imported-closings; skip only SIE-imported Stäng closings

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

3 files changed, 37 insertions, 9 deletions

diff --git a/docs/DECISIONS.md b/docs/DECISIONS.md
index a0c613b..5499610 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 when they are SIE-imported, 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 d50f5ee..a28ff21 100644
--- a/docs/PROTOCOL.md
+++ b/docs/PROTOCOL.md
@@ -455,7 +455,13 @@ All reports are pure reads, respect locks, and return JSON rows. Amounts are
 all earlier history, including earlier years' `IB` vouchers, plus this
 year's `IB` vouchers; a P&L account (revenue, expense) restarts at zero at
 every fiscal-year start, so its IB is only this year's `IB` vouchers and,
-with a narrowed `from`, the year's movements before it. `report.general_ledger` (huvudbok) returns account blocks:
+with a narrowed `from`, the year's movements before it.
+`report.income_statement` (and therefore `sru.export` and the TUI
+resultatrapport) ignores the source system's `"Stäng ..."` closing vouchers
+in SIE-imported years (`source:"sie_import"`), where the P&L accounts are
+closed straight to 2099 and would otherwise net to zero; the TUI
+årsredovisning 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 29fbada..db68efd 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 (merged to `main`, not deployed), 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
@@ -72,16 +86,16 @@ 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
+- **IB carry-forward (2026-09-22, merged to `main`, not deployed)**:
+  reports and `sie.export` 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.
+  `#IB`/`#UB` only for balance accounts and `#RES` only for P&L. Makandra's
+  opening balances now show the 17 857,63 kr 2022/23 gap openly (balance
+  accounts' IB sums to that instead of 0). Merged together with
+  `eff/imported-closings`, whose "Stäng" skip now applies only to
+  `sie_import` vouchers. `test_core` has `ib_carry` and `imported_closings`.
 - **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)