reports: income statement skips imported Stäng closings

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

3 files changed, 28 insertions, 2 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