1 files changed, 11 insertions, 1 deletions
diff --git a/docs/STATE.md b/docs/STATE.md
index 19f22f6..db68efd 100644
--- a/docs/STATE.md
+++ b/docs/STATE.md
@@ -17,7 +17,7 @@ unit tests and the docs consistency check.
 - **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
+  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:
@@ -86,6 +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, 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. 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)