diff options
| -rw-r--r-- | docs/DECISIONS.md | 10 | ||||
| -rw-r--r-- | docs/PROTOCOL.md | 8 | ||||
| -rw-r--r-- | docs/STATE.md | 28 | ||||
| -rw-r--r-- | src/reports.c | 29 | ||||
| -rw-r--r-- | tests/test_core.c | 111 |
5 files changed, 168 insertions, 18 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) diff --git a/src/reports.c b/src/reports.c index d8ed0d2..96b1344 100644 --- a/src/reports.c +++ b/src/reports.c @@ -59,12 +59,16 @@ 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 as defined by - REPORT_IB_ROW_SQL. - Amounts signed: debit positive. */ + REPORT_IB_ROW_SQL. skip_closings drops the source system's "Stäng ..." + closing vouchers (SIE-imported only) from the period movements: imported + years close the P&L accounts straight to 2099, so the year otherwise nets + to zero; the TUI årsredovisning uses 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 +77,12 @@ 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 (?6 = 0 OR v.source <> 'sie_import'" + " OR COALESCE(v.description,'') NOT LIKE 'Stäng%%')" " 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 (?6 = 0 OR v.source <> 'sie_import'" + " OR COALESCE(v.description,'') NOT LIKE 'Stäng%%')" " AND v.date BETWEEN ?2 AND ?3 THEN r.credit_ore END),0)," " COALESCE(SUM(CASE WHEN " REPORT_IB_ROW_SQL " THEN r.debit_ore END),0)," @@ -97,6 +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); @@ -131,7 +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; @@ -190,7 +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; @@ -247,7 +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; @@ -283,10 +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); @@ -541,7 +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 50dde15..018b0aa 100644 --- a/tests/test_core.c +++ b/tests/test_core.c @@ -1561,6 +1561,116 @@ 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); + + /* The source system closes the P&L accounts straight to 2099; the income + statement must still show the year's real figures. The file is PC8 + (CP437) like real exports: \x84 = ä, \x94 = ö. */ + static const char sie[] = + "#FLAGGA 0\n" + "#FORMAT PC8\n" + "#SIETYP 4\n" + "#FNAMN \"Import AB\"\n" + "#RAR 0 20260101 20261231\n" + "#VER \"V\" \"1\" 20260201 \"F\x94rs\x84" "ljning\"\n" + "{\n#TRANS 1930 {} 1250.00\n#TRANS 3001 {} -1000.00\n" + "#TRANS 2611 {} -250.00\n}\n" + "#VER \"V\" \"2\" 20260202 \"Ink\x94" "p\"\n" + "{\n#TRANS 5410 {} 200.00\n#TRANS 2640 {} 50.00\n" + "#TRANS 1930 {} -250.00\n}\n" + "#VER \"V\" \"3\" 20260430 \"St\x84" "ng intäktskonton\"\n" + "{\n#TRANS 3001 {} 1000.00\n#TRANS 2099 {} -1000.00\n}\n" + "#VER \"V\" \"4\" 20260430 \"St\x84" "ng kostnadskonton\"\n" + "{\n#TRANS 2099 {} 200.00\n#TRANS 5410 {} -200.00\n}\n"; + char *sie_b64 = util_b64((const unsigned char *)sie, strlen(sie)); + d = call_sie_import(g_session, org, sie_b64, 0); + free(sie_b64); + CHECK_OK(d); + CHECK(jint(d, "result.vouchers") == 4); + 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); + + /* a voucher entered in bokf is never skipped, whatever its text */ + d = call(reqf("{\"v\":1,\"id\":\"ic10\",\"cmd\":\"voucher.post\"," + "\"session\":\"%s\",\"org\":%d,\"args\":{\"date\":" + "\"2026-05-02\",\"description\":\"Stängsel\",\"rows\":[" + "{\"account\":\"1930\",\"debit_ore\":100}," + "{\"account\":\"3001\",\"credit_ore\":100}]}}", + g_session, (int)org)); + CHECK_OK(d); + yyjson_doc_free(d); + d = call(reqf("{\"v\":1,\"id\":\"ic11\",\"cmd\":\"report.income_statement\"," + "\"session\":\"%s\",\"org\":%d}", + g_session, (int)org)); + CHECK_OK(d); + CHECK(jint(d, "result.result_ore") == 80100); + yyjson_doc_free(d); +} + static void test_general_ledger(struct tctx *t) { yyjson_doc *d; @@ -5614,6 +5724,7 @@ 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" }, |