path: root/docs/STATE.md

# bokf — project state

Snapshot for resuming work in a new session. Read with `AGENTS.md` (rules)
and `docs/TUI-GUIDELINES.md` (UI conventions). Dated 2026-09-19.

## Status

Working self-hosted bookkeeping system, not production-proven. Backend ledger
core is complete; filing/year-end/payroll are not. TUI is usable and exercised
by `make test-pty` (golden screen-text scenarios); `make test` covers the
server/protocol/ledger, the TUI widget unit tests and the docs consistency
check.

## Locked decisions

0. **TUI widget layer**: `clients/tui.[ch]` is the only module that touches
   ncurses; screens compose its widgets and never keep local input/drawing
   patterns. Every widget has a spec in `TUI-GUIDELINES.md` and unit tests
   in `tests/test_tui.c` (run by `make test`; pure logic separated from
   drawing). Extend the layer, not the screen.

1. **Name/license**: `bokf`, daemon `bokfd`, clients `bokfctl` (scriptable)
   and `bokftui` (ncurses); GPL-3.0-or-later; repo `~/work/bokf`.
2. **Stack**: C11, Makefile, vendored SQLite 3.53.4 / yyjson 0.13.0 / Argon2
   20190702 / SHA-256 (public domain). Only system dep: libncursesw.
3. **Storage**: SQLite WAL, `synchronous=FULL`, STRICT tables, composite-key
   tenant isolation, append-only triggers, `VACUUM INTO` snapshots; forward
   migrations snapshot to `pre-migration-v<old>-<stamp>.db` first and refuse
   to migrate without it. Postgres
   deliberately rejected for now; keep DB access behind one layer for a later
   port.
4. **Protocol**: NDJSON over Unix socket (+ optional plain TCP and a native
   TLS listener), protocol v1.
   `dry_run` on every mutation, `client_ref` idempotency, stable error codes,
   `describe` + `agent.instructions`, money in integer öre.
5. **Auth**: multi-org; memberships owner/bookkeeper/viewer; API tokens bound
   to user+org with scopes, shown once, revocable; sessions in memory;
   Argon2id. Server messages English, UI Swedish.
6. **Compliance design**: SHA-256 audit chain, SHA-256 voucher chain
   (canonical encoding in `SCHEMA.md` §7.1/§9.1), period locks, fiscal year
   close, corrections only as ändringsverifikat, SIE 4 (CP437) in/out.
7. **Verifikat ids**: series is free text (`A`, `V-`, `A ` …); unbroken
   numbering per fiscal year+series; id displayed as `series+number`
   (`V-8`). Org setting `default_series` (Inställningar) for new vouchers and
   new templates.
8. **Templates** (`konteringsmallar`): server-side; formula language over `x`
   with `+ - * /` and parentheses, positive=debit, negative=credit, zero rows
   dropped; rounding remainder assigned to the largest row; `{x}` in the
   description; `template.*` commands + `voucher.post {template,x}`; archive
   instead of delete.
9. **Ingående balans**: one series `IB` voucher per fiscal year (dated at
   year start). Reports treat series IB as IB, not period movement; SIE
   export/import round-trips without double counting; TUI editor shows the
   year's *effective* opening balances (carry-forward plus IB vouchers) and
   posts deltas, so nothing is ever edited and a target balance can be
   entered directly.
10. **Attachments**: content stored in the DB (BLOB), immutable, linked via
    append-only `voucher_attachments`. Default limit 10 MiB
    (`max_attachment_bytes`); the socket line limit is derived from it
    (base64). TUI `Ctrl+F` attaches via file browser; the client checks the
    size from `meta` first. Setting `attachment_dir` (tilde expanded).
11. **UI keys**: Ctrl+N = add, F5 = refresh, Esc/q = back (never exits),
    Ctrl+C = quit, 1–9/g = jump, F7 = clear row in editors, F9 = save.
    Shared line editor and date field; see TUI-GUIDELINES.md. The dashboard
    is sectioned (Bokföring / Rapporter & bokslut / Register / Räkenskapsår
    / Övrigt) with non-selectable headers; theme/styles and pager markup
    live in the widget layer (`tui_style`, `tui_markup`). Year-end
    **Bokslut** and the former "Information om året" are one screen
    (`yearinfo` is an alias).
12. **Login**: two steps — credentials, then org picker ("Välj organisation
    att representera"). No org switch in the dashboard; fiscal year switch is
    on the dashboard. `--org ID` bypasses the picker.
13. **Settings**: `settings.get`/`settings.set`; keys `default_series`,
    `attachment_dir`.
14. **Transport**: Unix socket for host clients; plain TCP loopback-only;
    native TLS listener (`BOKFD_TLS`, `BOKFD_TLS_CERT/KEY`, OpenSSL, TLS 1.2+,
    cert reload on file change) with client targets `tls:host:port` and
    system-trust verification (`BOKFD_TLS_CA` for private CAs). Certificates
    come from a lego sidecar using INWX DNS-01 (`compose.yaml`). Externals
    get accounts/roles/tokens, never VPN access. The runtime image is
    **Alpine + backend only** (`bokfd`, `bokfctl`; the ncurses TUI is a
    frontend built on the client machine). `scripts/deploy.sh` builds locally
    and ships over SSH, or builds the same image natively on the host when
    architectures differ (no cross-compilation — a musl cross toolchain is
    not trusted yet). `scripts/deploy.sh --dev` hot-reloads the binaries in
    the running container (SIGHUP re-exec via `docker cp`) when the
    architecture matches, otherwise it falls back to a full remote build.
15. **Reports in the TUI**: rendered as fixed-width Swedish tables that mirror
    the Kapitas PDF exports (Saldobalans, Resultatrapport with previous-year
    column and 89xx bokfört/ej bokfört, Balansrapport with Ing balans/Ing
    saldo/Period/Utg balans and Beräknat resultat, Momsrapport ruta för ruta).
    The TUI never shows report JSON. Amounts are Swedish formatted
    (`1 234,56`); moms rutas are whole kronor truncated like Kapitas.
    Report tables mark their column-header row with `\x04` (`TUI_MARK_STICKY`)
    so the pager pins it above the scrolling body; the verifikat detail shows
    column headers and separates the underlag section with a rule. PgUp/PgDn
    page without wrapping and stop at the first/last row.
16. **Moms rules (schema v3)**: default seed covers 05 over 3000-3019,
    3100-3199, 3300-3399, reverse-charge sales (32xx) in 41, EU purchases in
    20/21, reverse-charge output VAT 2614/2624/2634 in 30/31/32, and box 48
    signed negative. Rules may share a box and are summed; box 49 is the sum
    of the moms boxes only. v3 migrates existing databases.
17. **Year-end hub and menu IA (2026-09-19)**: the forms widget layer gained
    an action list (`tui_form_run_actions`; fields and actions in one focus
    ring, `TUI_FORM_ACTION + i` for a chosen action, dimmed-but-selectable
    rows with a `disabled_reason`, `-1` heading/status rows). The **Bokslut**
    screen is the year-end hub: the eight year fields, the derived status
    row `Bokslut bokfört: ja/nej` (`voucher.list` with
    `text:"Skatt på årets resultat"`; a closed year counts as posted) and
    the actions Årsredovisning (K2), Inkomstdeklaration (INK2/SRU),
    Bokslutsplan (torrkörning) and Bokför bokslut (dimmed with a reason on a
    closed or already posted year). Årsredovisning and INK2/SRU left the
    Rapporter menu, and Ingående balans moved from Bokföring to the
    dashboard's Räkenskapsår section next to Räkenskapsår.
    The form widgets remember focus across runs (`int *focus` as the last
    argument to `tui_form_run*`: clamped to a selectable row on entry and
    written back on every return; screens own a `static int sel`), so a
    sub-screen round-trip or a field save returns the highlight to the
    same row.
18. **Momsregler (2026-09-20)**: the per-org vat `report_rules` are edited
    with `report.rule_list/create/update/delete` (mutations owner-only,
    audited, `dry_run`; rules are config, not ledger) and in the TUI
    **Momsregler** screen under Register. `report.vat` honors `match_type`
    `account`, `range` and `type`; several rules may share a box and are
    summed. Only the `vat` report is consumed today, so the commands accept
    only that report.
19. **Bank reconciliation (2026-09-20, schema v8)**: phase 1 is mechanical
    only — `bank.import` (SEB CSV, idempotent via a per-row source hash),
    `bank.list` with exact-amount suggestions within ±5 days,
    `bank.match`/`bank.unmatch`. Imported rows are statement evidence,
    matches are mutable, and **nothing is booked automatically**. Setting
    `bank_account` (default `1930`). Phase 2 (decided shape): from an
    unmatched row, open Nytt verifikat with date/description/amount
    prefilled (F4 template still there); after posting, auto-match the new
    voucher and stay in the list. Later: `bank_rule.*` pattern suggestions
    and "skapa verifikat från transaktion". TUI screen **Bankavstämning**
    under Bokföring.
20. **Menu IA (2026-09-20)**: one top-level section per workflow domain
    (Bokföring, Fakturering, Lön, …), Register owns master data, Rapporter
    owns read-only output, Räkenskapsår its own, and a feature adds at most
    one section. Sections stay stable; screens come and go inside them.
21. **Invoicing (2026-09-20, design)**: `docs/INVOICING.md` is the chapter.
    bokf owns invoices end to end: customer register, a global
    always-increasing number series in `invoice_sequence` (start 17761),
    `OCR = number + MOD10`, a one-page PDF reproducing the Google Sheets
    original (Helvetica + Comfortaa outlines, no new deps), issue = number +
    PDF attachment + voucher + link in one transaction, F5 preview of the
    real PDF without consuming the number, and SMTP sending with the
    password encrypted in the DB (AES-256-GCM, `BOKFD_SECRET_KEY`).
    Implementation waves: schema v9 + PDF, SMTP, TUI (Fakturering).
    **Wave 1 done 2026-09-20**: schema v9 (`customers`, `invoice_sequence`,
    `invoices`, `invoice_rows`, widened `vouchers.source` with a table
    rebuild), the PDF renderer (`src/invoice.c`, 2.2 % raw pixel diff vs the
    Google Sheets original — all structure exact; only Arial-vs-Helvetica
    glyphs differ), and `customer.*`, `invoice.sequence_get/set`,
    `invoice.preview/issue/list/get/pdf`. Issue is atomic: number + PDF
    attachment + voucher (D 1510/K 3xxx+26xx, `source:"invoice"`) + links.
    Settings `invoice_receivable_account`, `invoice_revenue_account`,
    `invoice_bankgiro`. **Swish QR: decided 2026-09-20 — not supported**
    (invoice 1's QR is dropped; the generator has no image support).
    **Wave 2 done 2026-09-20**: settings secrets are AES-256-GCM encrypted
    with `BOKFD_SECRET_KEY` (`smtp_password`; `settings.get` never returns
    it), SMTP over TLS/STARTTLS/plain (`src/smtp.c`) and `invoice.send`
    (subject `Faktura <nr>`, PDF attached, `last_sent_*`, audited,
    `SMTP_NOT_CONFIGURED`/`SMTP_FAILED`). Wave 3 (TUI Fakturering) pending.

## Pending decisions

- Attachments are complete: download (voucher detail `f`, Underlag `Enter`,
  SHA-256 verified, text inline), attach to an existing voucher (`^F`),
  remove a link (`d` in the `f` picker) and link an inbox item to a voucher
  (`k`).
- K2/SRU is complete: `sru.export` with the INK2 view, `bokslut.post` with
  the Bokslut screen, and a K2 årsredovisning text draft with a save action
  in Rapporter. The draft follows the filed reports (whole kronor, no
  account numbers, säte, förvaltningsberättelse with the org's static
  verksamhetsbeskrivning, flerårsöversikt and changes-in-equity from the
  books, resultatdisposition, styrelsens yttrande, fastställelseintyg,
  board signatures) and needs no prompting: everything comes from the
  books, the org record (Företagsuppgifter) and the per-year year booklet
  now edited on the **Bokslut** screen (`fiscal_year.update`, schema v6:
  events, AGM and payment dates, proposed dividend, employees, notes —
  inherited from the previous year when a year is opened; fields 0–5 save
  per field, the periodiseringsfond/tax rate fields are local). Board
  members are a list per
  org (`board.*`, edited under Företagsuppgifter) and the stämma decision
  is posted with a `Utdelning` template (D 2099/K 2898). Imported history
  years are read with their "Stäng" closings skipped, so comparisons and
  the flerårsöversikt show real figures. The moms `report_rules` are now
  owner-editable in the **Momsregler** screen (decision 18).

## Backlog (prioritized, from COMPLIANCE.md §10 and the audit)

1. ~~eSKD file generation for momsdeklaration.~~ `report.vat_eskd` (eSKDUpload
   6.0, ISO-8859-1, whole kronor) with a save action in the TUI momsrapport.
2. ~~Bokslut automation~~ done: `bokslut.post` (entries/avskrivningar,
   periodiseringsfond, skatt at a given rate, resultatdisposition, dry-run
   plan, audited), the TUI Bokslut screen (fond/rate, F5 plan, ^Enter posts
   after confirmation) and the K2 resultatrapport order.
3. ~~K2 årsredovisning document~~ done as a text draft built in the TUI from
   `report.income_statement`/`report.balance_sheet` (Förvaltningsberättelse,
   K2 RR/BR with previous-year column and the result inside equity, noter,
   underskrifter); `s` saves `Årsredovisning <år>.txt`. Placeholders mark
   qualitative facts, and incomplete jämförelsetal for imported history
   years are flagged in the document. ~~SRU files (INK2/INK2R/INK2S)~~ done
   as `sru.export` (official 2025P4 field tables, BAS mapping, TUI save in
   Rapporter -> Inkomstdeklaration).
4. ~~`audit.verify` must also verify the **voucher** hash chain (today only the
    audit chain is verified).~~ Done: recomputes every org's voucher chain in
    posting order (SCHEMA.md §7.1), flags unbalanced vouchers as a backstop,
    and `full:true` re-hashes attachment content; result carries
    `vouchers_checked`, `unbalanced_vouchers`, `attachments_checked` and the
    first bad voucher/audit/attachment id. TUI Revision shows both counts and
    the bad ids. Fixed in schema v7: `attachments` now has
    `no_update`/`no_delete` triggers; `audit.verify full:true` still detects
    on-disk tampering.
5. ~~`report.general_ledger` and `report.voucher_list`~~ implemented
   (Huvudbok, Verifikationslista) with Kapitas-style TUI tables; the ledger
   API supports `accounts`/`from`/`to`, the list an optional `series`.
6. ~~`describe` argument schemas (currently name/summary/permission only).~~
   Done: every command carries a `CMD_ARGS` type/required/default schema,
   the dispatcher validates before the handler and `describe` emits `args[]`.
7. ~~Pre-migration `VACUUM INTO` snapshot (promised in SCHEMA.md, not built).~~
   Done: forward migrations snapshot to
   `backup/pre-migration-v<old>-<stamp>.db` first and abort if that fails.
8. ~~Docker image + compose (multi-arch amd64/arm64, GHCR) and systemd unit.~~
   Done as a Dockerfile + `compose.yaml` (amd64/arm64 build stage) and
   `scripts/deploy.sh` over SSH; no registry and no systemd unit (the
   container is the unit).
9. Password change, user disable, TOTP.
10. ~~Bank import/reconciliation (CSV first).~~ Phase 1 done: SEB CSV import
    + matching against vouchers (schema v8, decision 19). Next: phase 2
    prefill-from-transaction and `bank_rule.*`, then PSD2;
    invoicing/reskontra and AGI/payroll if employees.
11a. Imported history years whose SIE contains the source's P&L closings
   ("Stäng intäktskonton/kostnadskonton") net to zero in the income
   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.
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:
    years whose source system kept corrected `#IB`/`#UB` that the vouchers
    do not reproduce (like the Kapitas 2022-2026 books) diverge from the
    source when imported as history; the latest year imports exactly.
12. TUI polish: horizontal scrolling in long text fields, bracketed paste.

## Environment / how to run

- **Deployed**: `scripts/deploy.sh` (latest `v0.1.48`, healthy on nas).
  Live daemon `tls:bokf.makandra.eu:8788`, token
  `~/.config/bokf/migration-token` (scopes `read,write`; owner-only actions
  like closing years must be done by the human in the TUI). Git remote
  `origin` is `nas:/mnt/data/git-repos/bokf.git` (push `main` and tags).
- **Local test rig** (transient, `/tmp`): daemon
  `./build/bokfd --db /tmp/opencode/bokf-local/t.db --socket
  /tmp/opencode/bokf-local/sock`, org 1, login `admin`/`testpass123`.
  Drive the TUI over a pty with `scripts/tui-sandbox.sh -- ./build/bokftui
  --socket /tmp/opencode/bokf-local/sock --org 1 --fy 1 ...` plus a small
  driver that feeds keys and an ANSI renderer (recreate if gone; arrows are
  `ESC O B/A`, Tab `\t`, `^X` `\x18`, `^Enter` `ESC[27;5;13~`, F5
  `ESC[15~`). Never test against the live daemon.


- Demo: db `~/bokf-demo/bokfd.db`, socket `~/bokf-demo/bokfd.sock`,
  pid file `~/bokf-demo/bokfd.pid`; login `admin` / `demo1234`.
  Start TUI: `cd ~/work/bokf && BOKFD_SOCKET=$HOME/bokf-demo/bokfd.sock \
  BOKFD_USER=admin BOKFD_PASSWORD=demo1234 ./build/bokftui`
- Restart daemon: kill the pid file's process, then
  `BOKFD_BACKUP_DIR=$HOME/bokf-demo/backup \
   BOKFD_EXPORT_DIR=$HOME/bokf-demo/export setsid nohup \
   ./build/bokfd --db $HOME/bokf-demo/bokfd.db \
   --socket $HOME/bokf-demo/bokfd.sock > $HOME/bokf-demo/daemon.log 2>&1 &`
- The user's own early instance was `/tmp/x.db` + `/tmp/bokfd.sock`
  (schema v1, old binary) — recreate or migrate it with the current build if
  it is still wanted.
- TUI smoke tests: drive over a pty with `script -qec`; function-key escape
  sequences are timing-sensitive there (not an app bug). Arrows arrive as
  application-mode sequences (`ESC O B` for Down), not `ESC [ B`, because
  curses enables the keypad. `Ctrl+N/C/F` are single bytes and reliable.
  Always wrap the run in `scripts/tui-sandbox.sh -- ./build/bokftui ...`: it
  isolates `XDG_CONFIG_HOME`/`XDG_CACHE_HOME` so a test can never overwrite
  the real `~/.config/bokf/tui.conf` or `~/.cache/bokf/tui.log`.

## Known caveats

- Developer tooling (2026-09-20): `g_commands[]` carries declarative argument
  schemas (`CMD_ARGS`); `describe` emits them and the dispatcher validates
  before the handler runs. `make check` (part of `make test`) fails when a
  command or error code is missing from `PROTOCOL.md`
  (`scripts/check-consistency.sh`). `make test-asan`/`test-ubsan` build
  `test_core` with sanitizers; `make test-pty` runs `scripts/tui-golden.py`
  (dashboard, audit, vouchers) against a throwaway `/tmp` daemon.
- Never commit unless the human asks.
- SQLite files must not be backed up live with restic; use
  `backup.snapshot` (`VACUUM INTO`) and point restic at the snapshots.
- Schema version is 9 (v3 moms rules; v4/v6 year info; v5 org
  description/shares + board members; v7 attachments append-only triggers;
  v8 bank reconciliation; v9 invoicing + widened `vouchers.source` with a
  table rebuild); forward migrations are in `db.c`.

## Makandra driftstatus (org 2)

- **Org**: Makandra AB, org 2. Räkenskapsår (id): 2022=3, 2023=4, 2024=5,
  2025=6, 2026=7, **2027=2 (öppet, aktuellt)**. Bokslut/AR/deklaration görs
  för det år som är valt i sessionen.
- **FK2027**: importerade Kapitas-böcker + 28 bokförda verifikat (V21–V48)
  för bank/skatt maj–sep 2026, samt V49 som makulerar en dubblett (V20).
  1930 stämmer mot banken utom **CDON 2 409 kr** (väntar på kvittots del
  2–4; bokförs när det kommer). 1630 = 40 721 (exakt enligt Skatteverket).
- **Underlag**: 279 attachment i org 2 (alla historikdokument + insamlade
  underlag). Bank-/SKV-utdrag ligger i `~/Makandra AB/{bank,skatteverket}`
  (Syncthing), källkorpus i `~/Downloads/Makandra AB-…/Bokföring/`.
- **Stängning**: 2022–2026 ska stängas av ägaren via **Räkenskapsår** i
  TUI:n; låt FK2027 vara öppen till nästa bokslut.
- **Deklaration**: FK2026 är deklarerad av revisorn. FK2027 deklareras
  våren 2027 (INK2/SRU via Bokslutshubben → Inkomstdeklaration).
- **Årshäftet**: fylls i Bokslutshubben (händelser, stämma, utdelning +
  datum, medelantal, noter). OBS: `dividend_ore` för FK2027 kan vara ett
  testvärde (10 000) — kontrollera före AR/deklaration.
- **Beslut/regler från bokföringsarbetet**: inga bokföringar utan
  godkännande; låsta år förblir låsta (rättelser görs i aktuellt år); SIE-
  importören ändras inte och importerad data "manipuleras" inte;
  historikårens P&L nettar noll pga källsystemets stängningar (AR hoppar
  över "Stäng"-verifikat i flerårsöversikten); utdelning bokförs vid stämman
  med mallen **Utdelning** (D 2099/K 2898); pappersoriginal finns i fysisk
  pärm (får refereras i efterhand, även i stängda år).